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Jurnal Akuntansi dan Keuangan
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  This is an Open Access Journal Open Access journal
ISSN (Print) 1411-0288 - ISSN (Online) 2338-8137
Published by Petra Christian University Homepage  [5 journals]
  • The Overconfidence, Emotion, and Experience Effects on Risk
           Perception'

    • Authors: Agatha Pricillia Sekar Tamtomo
      Abstract: This study explains the influence of investor behavior factors on risk perception of generation Z investors and non-investors in Indonesia, especially in Yogyakarta. These behavioral factors consist of overconfidence, emotion, and experience. The data used is primary data. Respondents in this study amounted to 249 people consisting of investors and non-investors from generation Z in Yogyakarta. Sampling used purposive sampling technique, while the data analysis used was the SEM (Structural Equation Modeling). The results of this study indicate that overconfidence, emotion, and experience positively affect the risk perception of generation Z investors and non-investors in Yogyakarta. This research can help brokerage and securities companies develop plans to increase the number of young investors, especially Generation Z, to get to know and enter the stock market, especially the capital market in Indonesia.  
      Issue No: Vol. 24, No. 1
       
  • Apakah Pemerintah Pusat Berhasil Melakukan Pengembangan Kabupaten Tapanuli
           Utara'

    • Authors: sahala purba
      Abstract: Riset ini bermaksud untuk mengevaluasi apakah pengembangan Kabupaten Tapanuli Utara yang terletak di Provinsi Sumatera Utara berhasil atau tidak ditinjau dari analisis laporan keuangan pemerintah daerah dari 8 aspek pengukuran antara lain: Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal,  Proporsi Keefektifan PAD, Proporsi Keefisienan PAD, Proporsi Keefektifan Pajak Daerah, Proporsi Keefisienan Pajak Daerah dan Proporsi Ukuran Sumbangan BUMD. Riset ini adalah riset deskriptif kuantitatif dengan Subjek Riset informasi Finansial pemerintah daerah selama tahun 2013-2020, dan objek riset Informasi Realisasi Anggaran, Neraca, dan Informasi Rincian Penerimaan PAD Kabupaten. Teknik pengumpulan data yang dipakai adalah metode dokumentasi.  Teknik  analisis  data  yang dipakai adalah analisis proporsi finansial. Hasil riset menunjukkan, dari 8 (delapan) proporsi pengukuran analisis laporan keuangan pemerintahan daerah terdapat kabupaten Pakpak Barat mengalami kegagalan dalam pengembangan ditinjau 5 (lima) proporsi yaitu Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal,  Proporsi Keefisienan PAD, Proporsi Keefisienan Pajak Daerah, sedangkan kabupaten Toba hanya memiliki kelemahan pada Proporsi Ukuran Desentralisasi Fiskal, Kabupaten Humbang Hasundutan hanya lemah pada Proporsi Keefektifan PAD sedangkan Kabupaten Samori lemah dari Proporsi Ukuran Sumbangan BUMD, berarti bisa diambil kesimpulannya secara keseluruhan pemerintah pusat telah berhasil melakukan pengembangan Kabupaten Tapanuli Utara.
      Issue No: Vol. 24, No. 1
       
  • DISCLOSURE OF CARBON EMISSIONS, COVID-19, GREEN INNOVATIONS, FINANCIAL
           PERFORMANCE AND FIRM VALUE

    • Authors: Prasetyo Ramadhan, Puspita Rani, Endah Sri Wahyuni
      Abstract: This study aims to analyze the effect of disclosure of carbon emissions, COVID-19 and green innovation on financial performance and their impact on firm value. The population used by Indonesian firms listed on the Indonesia Stock Exchange for the period 2015-2021 using purposive sampling was obtained by 48 firms as samples. The analytical method used is path analysis. This study found that the disclosure of carbon emissions had no significant effect on financial performance, while COVID-19 had a significant negative effect on financial performance and green innovation had a significant positive effect on financial performance. Meanwhile, COVID-19 has a significant negative effect on firm value, financial performance has a significant effect on firm value, disclosure of carbon emissions and green innovation has no significant effect on firm value. In addition, financial performance was not able to significantly mediate the effect of carbon emission disclosure on firm value, but financial performance was able to significantly mediate the negative effect of COVID-19 on firm value and significant positive effect of green innovation on firm value. Keywords: disclosure of carbon emissions; COVID-19; green innovation; financial performance; firm value; path analysis.
      Issue No: Vol. 24, No. 1
       
  • PENGARUH FREE FLOAT DAN VOLATILITAS TERHADAP LIKUIDITAS SAHAM DI BURSA
           EFEK INDONESIA

    • Authors: Dimaz Irja Viratama
      Abstract: Investor tidak hanya menilai dari return yang diharapkan ketika berinvestasi di pasar modal, namun juga likuiditas pada saham. Aspek likuiditas merupakan hal penting dalam memutuskan saham mana yang baik untuk diinvestasikan. Bursa Efek Indonesia (BEI) memiliki peran sebagai regulator untuk membuat dan menetapkan peraturan di pasar modal untuk menyelenggarakan perdagangan efek yang teratur, wajar, dan efisien. Salah satu ketentuan yang diubah dalam peraturan tersebut adalah mengenai free float atau persentase jumlah saham yang beredar di publik dengan tujuan untuk meningkatkan likuiditas saham-saham yang tercatat di BEI. Selain free float, resiko dalam berinvestasi saham juga menjadi hal yang perlu diperhatikan. Dibalik return yang tinggi terdapat risiko yang tinggi pula. Risiko yang tinggi tercermin dalam volatilitas return saham. Volatilitas yang tinggi menarik investor untk berinvestasi dalam pasar saham. Investor dengan kecenderungan pengambil risiko lebih menyukai kondisi volatilitas tinggi ini karena memungkinkan mereka memperoleh return yang lebih tinggi pula, sehingga dapat meningkatkan likuiditas melalui volume perdagangan saham tersebut. Penelitian ini melibatkan sejumlah variabel control yang secara bersama-sama menentukan likuiditas pasar, yaitu Return Saham, Firm Size dan Stock Price. Analisis dilakukan terhadap data arsip yang bersumber dari idx.co.id meliputi perusahaan sektor Properti dan Konstruksi yang tercatat pada periode 2016-2020. Metode analisis data yang digunakan dalam penelititian ini adalah analisis regresi linier berganda dengan menggunakan aplikasi E-Views 10. Berdasarkan hasil analisis ditemukan bahwa free float dan volatilitas berpengaruh positif terhadap likuiditas saham, baik dengan memasukkan variabel kontrol maupun tanpa memasukkan variabel kontrol. Hasil ini menegaskan bahwa informasi tentang free float dan volatilitas menjadi pertimbangan dalam keputusan investasi pasar modal, dan sekaligus menjadi bukti empiris efektifitas regulasi tersebut di atas.
      Issue No: Vol. 24, No. 1
       
  • The THE EFFECT OF COMPANY SIZE, AUDIT TENURE, AND AUDIT FEE ON AUDIT
           QUALITY IN INSURANCE COMPANIES IN THE PANDEMIC ERA

    • Authors: Putri Salsabila Putri Salsabila
      Abstract: The method used in this study is purposive sampling method, which is to find out or explain the influence of one variable on another variable. The variables studied were firm size (X1), audit tenure (X2), audit fees (X3) and (Y) audit quality. This study uses a sample of 50 companies and data collection techniques carried out by reviewing documents, namely data taken from Indonesia Stock Exchange (IDX) website as annual accounts of insurance companies. The data processing and analysis techniques used to test the hypothesis were descriptive analysis and logistic regression analysis. The firm size variable has a probability value 0.4489 > 0.05 this means that variable H1 is rejected i.e. company size does not affect audit quality. Audit time variables have probability values 0.9192 > 0.05, which means H2 is rejected this means that the audit duration variable does not affect audit quality. The probability value of the audit fee variable 0.0149 < 0.05 which means H3 is accepted or in other words that the audit fee variable has an effect on audit quality.
      Issue No: Vol. 24, No. 1
       
  • The Role of Audit Committee on Corporate Social Responsibility Disclosure

    • Authors: Mayla Khoiriyah
      Abstract: This study aims to analyze the characteristics of the audit committee against CSR disclosures through size, financial expertise, and several meetings. The population of this study is all companies registered in the Indonesia Stock Exchange in 2014-2018. Sample determination is done by purposive sampling with the number of samples of 77 manufacturing companies. The data was analyzed using Weighted Least Square. Based on the analysis results, the size of the audit committee has a significant positive effect on CSR disclosure. In contrast, financial expertise and the number of meetings have a significant adverse effect on CSR disclosure. This research is expected to provide an overview of CSR disclosure in Indonesia and the role of the audit committee in CSR disclosure. In addition, this study provides an overview of the proportion of CSR disclosures in each category so that improvements can be made from categories whose disclosures are still low.
      Issue No: Vol. 24, No. 1
       
  • The WOMEN DIRECTOR AND FIRM PROFITABILITY: ROLE OF CORPORATE ENVIRONMENTAL
           RESPONSIBILITY ENGAGEMENT

    • Authors: Atika Fairuzi, Bambang Tjahjadi
      Abstract: Women in the professional world are still experiencing inequality, discrimination, and obstacles in achieving top management positions. The role of women in improving the company's financial performance is still being debated to this day. This study aims to investigate the role of women directors in 129 manufacturing companies in Indonesia from 2015 through 2019. The data obtained were analyzed using structural equation modelling – partial least square (SEM-PLS). This study found that corporate environmental responsibility engagement mediates the relationship between women director and firm profitability. This study found a significant negative relationship between women directors and corporate environmental responsibility but a significant positive influence between corporate environmental responsibility engagement and firm profitability. However, this study found no significant relationship between women director and profitability.   Keywords: Upper Echelon Theory; Sustainability; Women Director; Governance and Gender; Corporate Environmental Responsibility Engagement
      Issue No: Vol. 24, No. 1
       
  • Environmental Taxation and Green Economic in Southeast Asia

    • Authors: Amaury Capdeville Chapuzet, Ema Sulisnaningrum, Siti Mutmainah, Eddy Priyanto
      Abstract: This study tries to simulate taxation in Southeast Asia by adding dummy variables in the form of environmental taxes and fuel taxes. The goal of this research was to have an outline of when Southeast Asia applies an environmental tax using a dummy variable taken from Southeast Asia’s energy consumption and CO2 multiplied by an environmental tax of 10% (as a dummy variable). This research is inspired by the European Union's policy recommendations regarding environmental taxes that might be applied in Southeast Asia. This study adopts the research method of the log t-test, which permits the grouping of nations to become convergence groups or else clubs, and is used to examine convergence inside a panel of countries by considering the panel data set for the variable. We found that environmental taxation is an important public policy instrument in the Southeast Asian region in controlling CO2 emissions and the effect of environmental pollution. Energy taxes and carbon emission taxes on the energy and transportation sectors have a significant impact both on increasing tax revenues and on economic growth in the Southeast Asian region. Energy taxes can support efforts to use environmentally friendly energy and limit or suppress the use of fossil energy or less environmentally friendly energy. In the transportation sector, the environmental tax functions as control of carbon dioxide emissions created by the use of transportation that is less ecologically friendly advice, while at the same time supporting the use of transportation that is less ecologically friendly advice.
      Issue No: Vol. 24, No. 1
       
  • The Effect of Social Responsibility Disclosure on Tax Avoidance with
           Profitability as Moderating Variable

    • Authors: Truly Wulandari, Arum Prastiwi, Sari Atmini
      Abstract: This study aims to examine and analyze the relationship of corporate social responsibility disclosure to tax avoidance with profitability as a moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection will use the purposive sampling method. This study found a negative effect between quality CSR disclosure and the level of tax avoidance. This study also proves that profitability can strengthen the negative influence that the quality of CSR has on tax avoidance. The results of this study support the legitimacy theory as a theoretical basis that explains the relationship between CSR disclosure and tax avoidance. Besides, the results of this study prove that there are methods that can suppress tax avoidance, by engaging in social responsibility activities and making disclosures on these activities.
      Issue No: Vol. 24, No. 1
       
  • Corporate Social Responsibility, Good Corporate Governance, Quality of
           Financial Reports and Investment Efficiency in Indonesia

    • Authors: Adi Erawati
      Abstract: The purpose of this research is to demonstrate that investment efficiency can be influenced by corporate social responsibility (CSR) disclosure, good corporate governance (GCG), and the quality of financial reports. It is important to study the issue of investment efficiency when one considers that it is categorized as being poor in Indonesia compared to the average investment efficiency of other ASEAN countries. Meanwhile, research on investment efficiency in Indonesia has yielded inconsistent results. This research is expected to be of benefit to the making of optimal investment decisions—that is to say, neither overinvestment nor underinvestment—in order to improve investment efficiency in Indonesia. This study is piece of archival research that determines its sample using a purposive sampling technique. The test results and analysis will use multiple regression and moderated regression analysis (MRA). The results of this study indicate that CSR and GCG disclosures have a positive effect on investment efficiency and the quality of financial reports can strengthen the influence of CSR and GCG disclosures on investment efficiency.   Keywords: investment efficiency, GCG, CSR, quality of financial reports
      Issue No: Vol. 24, No. 1
       
  • Can Can the Reclassification of Others Comprehensive Income Narrow
           Opportunities for Creative Accounting : Earnings Management and Income
           Smoothing'

    • Authors: Marhaendra Kusuma
      Abstract: So far, research in Indonesia examines the factors that influence creative accounting is the application of GCG, leverage, company size and political connections, while the effect of other comprehensive income (OCI) as a result of the application of fair value accounting has not been widely carried out. This study finds evidence that the aggregate OCI accumulation has no effect on earnings management and income smoothing. However, testing on group OCI items that will be reclassified to net income has a negative effect. Asset realization commitment increases the negative effect of OCI on earnings management and income smoothing. Creative accounting through OCI can be done through a policy of delaying the realization time and or reducing the real amount of assets realized to get the net profit value according to the interests of management, the subjectivity of determining the fair value of assets and liabilities.  Keywords: OCI, Creative Accounting, Earnings Management, Income Smoothing.
      Issue No: Vol. 24, No. 1
       
  • Robotic Process Automation: Ideas for Accounting Curriculum Inclusion and
           Use in the Accounting Profession

    • Authors: Panji Priyanto Panji Priyanto, Ni Putu Mila Suhandi Mila
      Abstract: Accounting scholars have noted the growing interest of the accounting profession in various technologies. Previous studies have only highlighted the exploitation of RPA technology in the profession and field for future research while missing the need to modernize the accounting curriculum to meet the technological needs of the industry. This paper aims to propose learning outcomes and delivery of RPA technology for inclusion in the accounting curriculum where RPA transforms accounting, finance, tax, and auditing jobs and to detail the skills and competencies that students need to develop to become accountants keeping up with RPA technology successfully. using the interview method and the results of previous studies to determine the application of RPA in the accounting curriculum and the accounting profession. The analysis in this study is to conduct interviews with informants using transcripts of interview results. Then it is simplified into five categories to facilitate the presentation of the data, and each category will conclude which content is the answer to the problem formulation. We use an integrated model by conducting interviews with academic informants to see from the perspective of educators and with professional informants the impact of RPA on the accounting curriculum and conduct. Then we triangulated the research results to test the validity of the data. This paper advocates a drastic change in the accounting curriculum to balance existing accounting knowledge with applicable information technology capabilities. Motivated by the increasing use of RPA in finance and accounting, we focus on the essential elements of RPA implementation by integrating diverse insights from the literature in accounting practitioners and academic audiences.
      Issue No: Vol. 24, No. 1
       
  • EARNINGS MANAGEMENT IN FAMILY FIRM

    • Authors: edy suprianto
      Abstract: The purpose of this paper is to examine the effect of family control on earnings management in family firm based on socio-emotional wealth (SEW) theory. The samples in this study were all non-financial industries listed on the Indonesian stock exchange from 2009 to 2017. The data used in this study were 1,036 observations in Indonesia. The regression analysis was used to test the hypotheses. We concluded that family control (family ownership, family directors and board of commissioners) and generation control negatively affect  earnings management. The study contributes to the existing literature by using the socio-emotional wealth theory. When family control (SEW dimension) is not threatened, family firms tend to be less likely to do earnings management, but when SEW is threatened (in the context of a debt covenant violation), family firms tend to make greater earnings management. In addition, this study uses an institutional context in Indonesia that uses a two-tier board system, so that this study includes the variables of family directors and family commissioners
      Issue No: Vol. 24, No. 1
       
  • Pengaruh Likuiditas Dan Profitabilitas Terhadap Ketepatan Penyampaian
           Laporan Keuangan Pada Perusahaan Food And Beverage Di Indonesia (Periode
           2015 – 2019) Yang Terdaftar Di Bursa Efek Indonesia

    • Authors: Erwin Mujianto
      Abstract: Penelitian ini bertujuan untuk mengetahui Pengaruh Likuiditas dan Profitabilitas Terhadap Akurasi Penyampaian Laporan Keuangan Perusahaan Food And Beverage di Indonesia. Di Dalam penelitian ini digunakan metode eksplanatori, yaitu menjelaskan pengaruh variabel independen yaitu Likuiditas dan Profitabilitas, pada variabel yaitu Ketepatan Penyampaian Laporan Keuangan dan menjelaskan hubungan antara variabel. Populasi dalam penelitian ini adalah sub industri Food And Beverage perusahaan yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Sampel pemilihan menggunakan metode purposive sampling. Ada 7 perusahaan yang memenuhi kriteria sebagai sampel penelitian, sehingga data yang diteliti berjumlah 35 data. Teknik pengumpulan data yang digunakan adalah telaah dokumen, data yang ditelaah adalah laporan keuangan tahunan, penelitian terdahulu jurnal dan literatur lain yang berhubungan dengan masalah penelitian. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Likuiditas variabel tidak berpengaruh dan tidak signifikan terhadap Ketepatan Penyampaian Keuangan Pernyataan. Variabel Profitabilitas tidak berpengaruh terhadap Keakuratan Laporan Keuangan Penyerahan. sedangkan secara simultan likuiditas dan profitabilitas tidak berpengaruh terhadap Ketepatan Penyampaian Laporan Keuangan. Nilai koefisien determinasi dalam penelitian ini adalah -0,046. Artinya kemampuan variabel bebas dalam menjelaskan variabel terikat sebesar -0,046%, sedangkan sisanya dijelaskan oleh variabel bebas lainnya di luar model penelitian. Kata Kunci : Profitabilitas, Likuiditas, Ketepatan Penyampaian Laporan Keuangan
      Issue No: Vol. 24, No. 1
       
  • The Effect of Finansial Fundamental Factors on Profit Growth Company Size
           as Moderating Variables

    • Authors: Martinus Robert Hutauruk
      Abstract: The purpose of this study was to analyze the effect of profitability (NPM), leverage (DER), liquidity (CR), and firm size (SIZE) partially on profit growth. It also analyzed the moderating effect of SIZE on the relationship between NPM, DER, and CR, partially with profit growth. The research population is in the form of manufacturing companies in the primary and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) from 2017-2021. The method used multiple linear regression and moderated regression analysis (MRA) and hypothesis testing using a t-test in regression coefficient with a level of significance of 5 percent. The analysis results show that NPM has a positive and significant effect on profit growth, while DER, CR, and SIZE have no significant effect on profit growth. Meanwhile, SIZE moderated the relationship between NPM and profit growth. However, SIZE does not moderate the relationship between DER and CR with profit growth. Keywords: Return on assets; debt to equity ratio; current ratio; firm size; profit growth
      Issue No: Vol. 24, No. 1
       
  • The Effect of Finansial Fundamental Factors on Profit Growth Company Size
           as Moderating Variables

    • Authors: Martinus Robert Hutauruk
      Abstract: The purpose of this study was to analyze the effect of profitability (NPM), leverage (DER), liquidity (CR), and firm size (SIZE) partially on profit growth. It also analyzed the moderating effect of SIZE on the relationship between NPM, DER, and CR, partially with profit growth. The research population is in the form of manufacturing companies in the primary and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) from 2017-2021. The method used multiple linear regression and moderated regression analysis (MRA) and hypothesis testing using a t-test in regression coefficient with a level of significance of 5 percent. The analysis results show that NPM has a positive and significant effect on profit growth, while DER, CR, and SIZE have no significant effect on profit growth. Meanwhile, SIZE moderated the relationship between NPM and profit growth. However, SIZE does not moderate the relationship between DER and CR with profit growth. Keywords: Return on assets; debt to equity ratio; current ratio; firm size; profit growth
      Issue No: Vol. 24, No. 1
       
  • The Role of Ownership Structure on Digital Banking Investment
           Transformation

    • Authors: Bintang Indera Praja Lalu
      Abstract: This study aims to determine the effect of ownership structure on investment in banking digital transformation. In this study, it was tested using descriptive analysis using secondary data. The data used in this study uses banking annual report data listed on the Indonesia Stock Exchange for the period 2010-2021. The data analysis technique used in this study is multiple linear regression analysis with the pooling data pooling method which is a model obtained by combining or collecting all cross section data and time series data. This data model is then probability (Logit Regression) and estimated using Ordinary Least Square (OLS) processed using STATA software. There are positive results found that ownership structure affects digital transformation investment so that banks are expected to improve performance to attract investors. Keywords: Ownership, Investment, Banking, Digital Transformation.
      Issue No: Vol. 24, No. 1
       
  • Disclosure Analysis Of SDGs And POJK No. 51/POJK.03/2017 On Sustainability
           Report Of 2021 ASRRAT Winners

    • Authors: Cindy Stevani
      Abstract: Laporan keberlanjutan disusun berdasarkan Standar GRI untuk mendukung pencapaian SDGs. Namun, tidak ada regulasi yang mewajibkan pengungkapan indikator SDGs dalam laporan tersebut. Penelitian ini bertujuan untuk menganalisis pengungkapan SDGs dan Peraturan Otoritas Jasa Keuangan No.51/POJK.03/2017 dalam laporan keberlanjutan perusahaan. Dengan menggunakan design penelitian kualitatif dengan metode analisis isi deskriptif, Penelitian ini menganalisis 39 Laporan Keberlanjutan dari entitas yang mendapatkan Award dalam Asia Sustainability Reporting Rating 2021. Hasil penelitian ini menunjukkan bahwa 27 perusahaan telah mengungkapkan secara lengkap tujuan SDGs dalam laporan keberlanjutannya dan sebanyak 12 perusahaan tidak mengungkapkannya secara lengkap. Sedangkan, pada pengungkapan Peraturan Otoritas Jasa Keuangan No.51/POJK.03/2017 dalam laporan keberlanjutan perusahaan dalam penelitian ini, keseluruhan (39) perusahaan telah mengungkapkan enam ketentuan wajib. Pada pengungkapan 3 ketentuan yang bersifat opsional, 9 perusahaan telah menungkapkan secara penuh, 28 perusahaan mengungkapkan secara tidak penuh dan 2 perusahaan tidak mengungkapkan sama sekali. Laporan keberlanjutan perusahaan dalam penelitian ini telah mengungkapkan Standar GRI Topik Spesifik. Implikasi penelitian ini adalah dapat menjadi pertimbangan penambahan pengungkapan SDGs sebagai kriteria penilaian laporan keberlanjutan oleh National Center for Sustainability Reporting dan perusahaan dapat menerapkan SDGs dalam laporan keberlanjutannya untuk mendukung pencapaian tujuan pembangunan berkelanjutan 2030.
      Issue No: Vol. 24, No. 1
       
  • Development of Non-Profit Accounting Information Systems

    • Authors: Carolina Lita Permatasari
      Abstract: This research is included in information system development research. The output product of this research is an Accounting Information System. The stages used in this study adapt the waterfall model from Pressman. Implementation of web-based system development using MySQL database on PHPMyAdmin. MySQL is one of the Database Management Systems (DBMS). The backend development of the accounting information system of this non-profit organization focuses on system logic starting from input, process, and output. Input financial transactions in cash and bank as well as transactions that affect capital excluding income and costs. Automatically processes the inputted data in the report recapitulation according to the primary key that is set. Cash, bank, and capital transaction inputs are automatically recorded in the cash, bank, and capital ledger, income ledger, expense ledger, income details, expense details, cash flow, and year-end reports. The output of the inputted report is a print preview to print the report by connecting to the hardware (printer). The testing procedure in this study was carried out with 2 tests, namely white-box testing, testing of the buttons on the system, and black-box testing, testing of functions or processes that occur in the system. The data was obtained from the results of filling out a set of instruments in the form of a questionnaire given to experts and users to assess the feasibility of the developed system. The results of the development research state that the accounting information system for non-profit organizations is feasible to be applied. This is evidenced by the results of the validation test of material experts, technology experts, and trials for users who are in the outstanding categories. The average on the material expert validation test shows the outstanding category with a score of 4.8. Technology experts show the outstanding category with a score of 4.78. Meanwhile, the trials on users belong to the very good category with a score of 4.7.
      Issue No: Vol. 24, No. 1
       
  • DOES THE FIRM VALUE AND INSTITUTIONAL INVESTOR AFFECT ON HERDING
           BEHAVIOR'

    • Authors: Fenny Marietza
      Abstract: This study aims to determine the influence of the value of companies and institutional investors on herding. The newness of this research is to add indicators that have never been used for herding measurements to firm value. The existence of previous research results on herdings that have not been conclusive raise empirical gaps and population gaps that are worthy of re-study. The measurement of the company's value is carried out using the Book to Market Ratio and Firm Size. The size of institutional investors uses institutional ownership of the company, and the measurement of grazing behavior uses CSAD method. The samples in this study are LQ45 companies listed on BEI for 2019-2020. The data analysis method used multiple regression analysis. The results of the study show that there are indications of herding behavior in the samples, but the value of the company and the role of institutional investors does not affect herding behavior.  
      Issue No: Vol. 24, No. 1
       
  • Impact of Intergrated Reporting on Firm Valiue in ASEAN Countries

    • Authors: Devina Gunawan
      Abstract: Business value is a way of seeing a manager's good or bad in running and running his business. The value of the business should be considered for any business because from here the business can know how far the business has progressed. The value of the company lies not only in maximizing profits but also in the way the company pays attention to the existing environmental conditions, ranging from the social, natural, and economic environment. The enterprise value in this study is determined using Tobin's Q. The aim of this study is to determine the impact of integrated reporting on enterprise value in ASEAN countries. The variables examined in this study are integrated reporting as an independent variable, profitability as a control variable, and enterprise value as a dependent variable. The population in this study is an integrated coverage of the top 100 companies in five ASEAN countries, namely Malaysia, Singapore, Indonesia, the Philippines, and Vietnam. The type of data used in this study is secondary data in the form of annual integrated reporting. This study uses a targeted sampling technique. Statistical analysis using descriptive analysis and multiple linear regression processed with SPSS. The results of this study provided a sample of 30 integrated reports from 5 ASEAN countries. As a result, the integrated reporting is also affected by the control parameters that influence the value of the company. The results of this study are therefore consistent with the existing hypothesis.
      Issue No: Vol. 24, No. 1
       
  • THE INFLUENCE OF FINANCIAL TECHNOLOGY ON IMPROVEMENT MSME PERFORMANCE WITH
           FINANCIAL INCLUSION INTERVENING VARIABLES IN MSME IN BENGKULU CITY

    • Authors: Sintia Safrianti
      Abstract: This study examines the effect of financial technology on improving the performance of Small and Medium Micro Enterprises with the intervening variable of financial inclusion on MSMEs in Bengkulu City. Using data panels and Structural Equation Model (SEM) analysis with analysis tools operated through the Smart PLS application. The sample used in this study was 90 MSMEs obtained using the purposive sampling method, with several criteria that met. This research is a quantitative descriptive study, which will explain the influence of financial technology on the performance of MSMEs that are intervened by financial inclusion in MSMEs in Bengkulu City. The data collection technique used is to make a list of questions (questionaire) for the respondents. The results of this study on the direct effect analysis found that financial technology had an effect on the performance of MSMEs, financial technology had an effect on financial inclusion, and financial technology had no effect on financial inclusion. In the indirect effect analysis, the results show that financial inclusion does not intervene in the influence of financial technology on the performance of MSMEs.
      Issue No: Vol. 24, No. 1
       
  • An Empirical Research on Audit Report Timeliness

    • Authors: Riksen Sitorus
      Abstract: Timeliness is an accounting principle that reflects economic value and relevance. Timeliness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of audit reports. This study uses a panel regression analysis methodology on 115 Indonesian companies listed on the Indonesia Stock Exchange from 2017-2021. This study concludes that company characteristics have a significant effect on the timeliness of audit reports. Based on the results of empirical testing, larger audit complexity, firm size, and debt equity lead to shorter audit delays, on the other hand, negative profits and ownership concentration cause longer delays. The implications lead to more timely reporting and lead an appropriate decision-making process.
      Issue No: Vol. 24, No. 1
       
  • Analysis of Macroeconomic Influence on Non-Performing Loans (NPLs) of
           Conventional Commercial Banks Listed on The Indonesia Stock Exchange for
           the 2017-2020 Period

    • Authors: Widya Wilanza Rangkuti
      Abstract: The Bank is a financial institution whose main activity is providing public credit. However, the credit disbursed by the Bank does not always run smoothly by the credit agreement. External and internal factors of banks and debtors can affect the smooth running of debtors in fulfilling their obligations to banks to trigger the emergence of non-performing loans as measured by the Non-Performing Loan (NPL) ratio. From the external side of the Bank, macroeconomics has a fairly strong influence on the banking sector. This study aims to determine the influence of macroeconomic variables, namely the growth of Gross Domestic Product (GDP), Inflation, BI Rate, Exchange Rate, and Unemployment Rate simultaneously and partially on NPLs. The results showed that the growth of GDP and Inflation partially had no significant and negative effect on NPLs. Meanwhile, the BI, Exchange, and Unemployment rates have no significant positive effect on NPLs. Simultaneously, GDP growth, Inflation, BI Rate, exchange rate, and unemployment rate have no significant effect on NPLs.
      Issue No: Vol. 24, No. 1
       
  • Analysis of Macroeconomic Influence on Non-Performing Loans (NPLs) of
           Conventional Commercial Banks Listed on The Indonesia Stock Exchange for
           the 2017-2020 Period

    • Authors: Widya Wilanza Rangkuti
      Abstract: The Bank is a financial institution whose main activity is providing public credit. However, the credit disbursed by the Bank does not always run smoothly by the credit agreement. External and internal factors of banks and debtors can affect the smooth running of debtors in fulfilling their obligations to banks to trigger the emergence of non-performing loans as measured by the Non-Performing Loan (NPL) ratio. From the external side of the Bank, macroeconomics has a fairly strong influence on the banking sector. This study aims to determine the influence of macroeconomic variables, namely the growth of Gross Domestic Product (GDP), Inflation, BI Rate, Exchange Rate, and Unemployment Rate simultaneously and partially on NPLs. The results showed that the growth of GDP and Inflation partially had no significant and negative effect on NPLs. Meanwhile, the BI, Exchange, and Unemployment rates have no significant positive effect on NPLs. Simultaneously, GDP growth, Inflation, BI Rate, exchange rate, and unemployment rate have no significant effect on NPLs.
      Issue No: Vol. 24, No. 1
       
  • Directing and Inspiring Creativity: Sistem Pengendalian Manajemen Berbasis
           Motivasi Intrinsik pada Industri Kreatif

    • Authors: Evan Sutanto Putra, Wiyono Pontjoharyo
      Abstract: Management control system have an important role to control a company to operate toward goals that have been set before. In this matter, human resource hold an important part to make the implementation of management control system in the company become successful. Companies start to shift their alogaritmatic activities into more heuristic activities, they start to shif from conventional companies into more innovative and creative companies. Creative companies do not operate like a conventional company, this company need to be controlled by a management control system that can facilitate the creativity part. Creative companies need to be controlled by management control system with high intrinsic motivation. This study will explain how Voice of Jogja, as one of creative business that pay attention into values of intrinsic motivation and implement to the management control system into all activities in the business will move toward the settled goals.
      Issue No: Vol. 24, No. 1
       
  • Analysis of Microeconomic Variables and the Relationship of Stock Returns
           Before and During the COVID-19 Pandemic

    • Authors: Edwin Setiawan Nugraha, Mei Siang Jemima Aurelia
      Abstract: According to IDX, financial sector generates the highest return, unfortunately it is still volatile. Moreover, since COVID-19 pandemic, economic situation becomes unstable. This research aims to analyze and compare partial and simultaneous relationship of microeconomics variables (Book Value Per Share, Price to Book Value, Price Earning Ratio, Debt to Equity Ratio, Net Profit Margin and Debt Ratio) with stock return in financial sector main board companies before COVID-19 pandemic in 2019 and during COVID-19 pandemic in 2020. Multiple linear regression is implemented and resulting that before COVID-19 pandemic, only Price to Book Value, Price Earning Ratio and Net Profit Margin have significant relationship with stock return. During COVID-19 pandemic, only Price Earning Ratio and Debt to Equity Ratio have significant relationship with stock return. The result can be used as input for investor and main board financial sector company in making decision.
      Issue No: Vol. 24, No. 1
       
  • Earnings Management and MD&A Readability: Does Business Strategy
           Matter'

    • Authors: Dyna Rachmawati, Magdalena Marinda Jayati Janggu
      Abstract: This study aims to examine the role of business strategy in the relationship between earnings management and MD&A readability. Previous research has shown inconsistency of results in testing the effect of earnings management on MD&A readability. This inconsistency can be caused by the fact that the business strategy variable has not been included as a contextual basis for the implementation of operational activities. Earnings management in this study is measured by real earnings management, because previous studies have used accrual earnings management. The test results on 189 cross-sectional data on publicly traded consumer goods companies show that: (1) real earnings management – ​​operating cash flow reduces MD&A readability in defender and prospector companies; (2) real earnings management – ​​production costs reduce the readability of MD&A in firms with defender and prospector strategies; (3) as well as real earnings management – ​​discretionary expense reduces MD&A readability for all strategies: defender, analyzer, and prospector; (4) firm size as a control variable in this study has no effect on the readability of MD&A. The results of this study conclude that (1) strategy is a contextual factor that affects operational activities and ultimately the preparation of MD&A, (2) earnings management through discretionary expense activities reduces the readability of MD&A, regardless of the business strategy adopted by the company.
      Issue No: Vol. 24, No. 1
       
  • Pengaruh Ketegangan Geopolitik Rusia-Ukraina Terhadap Pasar Saham Sektor
           Energi di Indonesia

    • Authors: Al Kindy Muhammad, Anhar Fauzan Priyono, Heriyaldi, Teguh Santoso
      Abstract: This study aims to examine the impact of war between Russia and Ukraine on the Indonesian stock market, especially in the energy sector. Variables used in this research are the world crude oil prices referred to the prices of Brent Crude Oil, and interaction variable between the Brent prices and the war, whereas the IDX Energy and Rupiah exchange rate were used as indicators of the impact. Daily data within the period of 1 November 2021 to 17 June 2022 were analyzed using the Ordinary Least Square method. The result showed that there was a significant relation from Brent Crude Oil to IDX Energy, and to the Rupiah exchange rate. On the other hand, the interaction variable (representing the Russia-Ukraine war) has significant relations to both IDX Energy and the exchange rate. This finding is important for Indonesian government and investors to be considered in times of turmoil.
      Issue No: Vol. 24, No. 1
       
  • 1Lesi Hertati, 2Asmawati, 3Lil Who Are Blockchain Players' Management
           Accounting System On Crypto Assets Two Versions

    • Authors: lesi* lesi
      Abstract: Who Are Blockchain Players' Management Accounting System On Crypto Assets Two Versions                                      1Lesi Hertati, 2Asmawati, 3Lili Syafitri   1.Accounting,Of  Economic Faculty  Indo Global Mandiri University-Indonesia. 2Management,Of  Economic Faculty  Indo Global Mandiri University-Indonesia 3Accounting,Of  Economic Faculty  Indo Global Mandiri University-Indonesia lesihertati@uigm.ac.id   Abstrak: Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi asset Cripto dan di Indonesia hal ini disebabkan adanya penawaran dan permintaan, harga yang sangat fluktuatif.  Aset kripto termasuk komoditi tidak berwujud berbentuk digital aset, menggunakan kriptografi, jaringan peer-to-peer, dan buku besar yang terdistribusi, untuk mengatur penciptaan unit baru, memverifikasi transaksi, dan mengamankan transaksi tanpa campur tangan pihak lain. Buku besar yang terdistribusi  pada transaksi asset Cripto termasuk komoditi tidak berwujud yang mengatur penciptaan unit baru, memverifikasi transaksi, dan mengamankan transaksi keuangan dan non keuangan tanpa campur tangan pihak lain Peran sistem sistem informasi akuntansi manajemen yang memberi informasi keuangan dan non keuangan pada asset Cripto. Data yang digunakan dalam penelitian ini adalah data primer disebar dengan goole form kepada responden korban dari perusahaan trading robot crypto. Penelitian ini menggunakan Structural Equation Model (SEM), populasi target 200 orang pelaku, namun yang menjawab kuisioner hanya 115 orang responden yang berada di wilayah Sumatera Selatan dan Jakarta. Bermunculan tentang maraknya bisnis asset Cripto illegal dapat diketahui dari peran sistem informasi akuntansi manajemen. Keywords: Sistem Informasi Akuntansi Manajemen, Aset Cripto, Blockchain, Teknologi,                    Aplikasi   Abstract: Abstract: The purpose of this study is to determine the factors that affect Crypto assets and in Indonesia this is due to supply and demand, very volatile prices. Crypto assets include intangible commodities in the form of digital assets, using cryptography, peer-to-peer networks, and distributed ledgers, to regulate the creation of new units, verify transactions, and secure transactions without interference from other parties. The distributed ledger on Crypto asset transactions includes intangible commodities that regulate the creation of new units, verify transactions, and secure financial and non-financial transactions without interference from other parties. The role of a management accounting information system that provides financial and non-financial information on Crypto assets. The data used in this study is primary data distributed by google form to victim respondents from crypto robot trading companies. This study uses the Structural Equation Model (SEM), the target population is 200 actors, but only 115 respondents who answered the questionnaire in South Sumatra and Jakarta. The emergence of the rise of illegal Crypto asset business can be seen from the role of management accounting information systems.   Keywords: Management Accounting Information Systems, Crypto Assets, Blockchain, Technology, Application.
      Issue No: Vol. 24, No. 1
       
  • The Impact Of Financial Literacy, Knowledge, Risk Tolerance, and Risk
           Perception on Indonesian Stock Exchange Investment

    • Authors: Anita De Grave, Dasriyan Saputra
      Abstract: The focus of this research would be how Financial Literacy, Investment Knowledge, Risk Tolerance, and Risk Perception affect investment decisions. The effect is determined using multiple regression analysis in this study. The participants and sample in this study are all members of Balikpapan's Capital Market Study Group (KSPM). The research findings reveal that financial literacy and risk perception have a substantial and favorable effect on investing decisions after evaluating the hypothesis using the t-test. Investment knowledge and risk tolerance, on the other hand, have little impact on investment decisions.
      Issue No: Vol. 24, No. 1
       
  • ANALISIS FAKTOR YANG MEMPENGARUHI NILAI TUKAR RUPIAH TERHADAP DOLAR
           AMERIKA

    • Authors: evi yustikasari
      Abstract: ABSTRACT
      Exchange rate is the price value of one country's currency against another country's currency. The exchange rate or exchange rate has a very important role, especially in the export and import activities of a country so that the transaction process can run well. This study was conducted with the aim of analyzing what factors can affect the exchange rate or the exchange rate of the rupiah against the US dollar. The data used in the preparation of this research comes from previous studies, which include journals, articles, theses and theses. The technique of the method used is the documentary method. In this study, the period of year or time span was not used, so the authors focused on the general problems that existed. The results of this study state that the three main factors that influence the exchange rate of the rupiah against the US dollar are interest rates, the amount of money in circulation and inflation. In addition to the three factors above, other factors such as export, import and world crude oil prices also have an effect but are not significant.
      Issue No: Vol. 24, No. 1
       
  • ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI KEUANGAN PADA PT SRIWIJAYA
           AIR

    • Authors: Alya Firdawati
      Abstract: PT Sriwijaya Air merupakan sebuah maskapai penerbangan di Indonesia. Sriwijaya Air didirikan dengan tujuan untuk menyatukan seluruh kawasan Nusantara seperti keinginan raja kerajaan Sriwijaya dahulu.  Sistem informasi akuntansi di dalam perusahaan sangat diperlukan sebagai alat pendukung untuk mengolah data menjadi suatu informasi yang lebih bermanfaat, dan dikenal sebagai sistem pengolahan data elektronik (EDP). Sistem pengolahan data elaktronik sangat bermanfaat bagi perusahaan, terutama dalam memberikan informasi yang cepat, tepat dan akurat. Pengendaliaan suatu persediaan sangat dianggap penting dalam menghindari kemungkinan terjadinya kecurangan, penyelewengan yang dapat merugikan perusahaan dan karyawan, sehingga diperlukan suatu sistem, kebijakan, dan prosedur yang memadai. Dalam pengelolaan persediaan dituntut agar memberikan suatu pengawasan yang lebih sehingga dapat tercapainya hasil produksi yang memuaskan dan berkualitas. Persediaan merupakan salah satu faktor utama dalam keberlangsungan sebuah perusahaan industri, apabila persediaan perusahaan itu dapat dibutuhkan oleh konsumen maka perusahan akan memperoleh keuntungan dari kegiatan usahanya. Tujuan penulisan artikel ini adalah untuk menganalisis sistem informasi keuangan akuntansi pada PT Sriwijaya Air terutama pada pengelolaan persediaan terkait penjualan tiket di PT Sriwijaya Air.
      Issue No: Vol. 24, No. 1
       
  • ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN

    • Authors: Husnun Karina
      Abstract: Laporan keuangan dapat memberikan gambaran mengenai besaran perolehan profit pada suatu entitas periode tertentu. Dengan adanya laporan keuangan juga dapat menilai kinerja perusahaan melalui laba rugi dan profitabilitas, untuk melihat apakah perusahaan yang beroperasi selama periode tertentu mengalami kerugian atau tidak. Tingkat profitabilitas perusahaan yang tinggi dapat meningkatkan daya saing perusahaan untuk menilai besar kecilnya produktifitas usaha sebuah perusahaan. Penelitian ini bertujuan untuk menilai kinerja perusahaan dengan rasio keuangan sebagai alat terhadap laporan keuangan. Metode penelitian yang digunakan yaitu studi literature yang berdasarkan pada beberapa buku dan beberapa penelitian terdahulu dengan hasil bahwa rasio keuangan (rasio likuiditas, rasio solvibilitas, dan rasio aktivitas) berpengaruh terhadap kinerja keuangan perusahaan.
      Issue No: Vol. 24, No. 1
       
  • Pengaruh Konvergensi IFRS Terhadap Liabilitas Dan Pengaruhnya Terhadap
           Kualitas Laporan Konsolidasi

    • Authors: fikry arif mustiantoro
      Abstract:  Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan konvergensi IFRS terhadap liabilitas dan pengaruhnya terhadap laporan konsolidasi. Konvergensi IFRS adalah Standar Akuntansi Keuangan yang diikuti oleh Indonesia . Konvergensi IFRS memiliki pengaruh terhadap penyajian pelaporan keuangan konsolidasi yang didalamnya terdapat akun kewajiban. Konvergensi IFRS, ada dua hal penting yang menjadi tujuan penting ini. Jurnal adalah penyajian kewajiban dalam laporan keuangan dijelaskan dalam lebih detail dan menggunakan dua bahasa sehingga investor asing dapat membaca dengan jelas kemampuan entitas untuk membayar kewajibannya. Poin kedua kemungkinan melakukan penipuan pada akun kewajiban yang terdapat dalam laporan konsolidasi akan semakin kecil sehingga pemangku kepentingan dapat melihat dengan jelas situasi dan posisi keuangan yang sebenarnya dari suatu entitas. penerapan konvergensi IFRS dan manajemen laba terhadap relevansi nilai perusahaan. Penerapan konvergensi IFRS berpengaruh positif signifikan terhadap relevansi nilai perusahaan, manajemen laba tidak berpengaruh terhadap relevansi nilai perusahaan, penerapan konvergensi IFRS tidak berpengaruh terhadap manajemen laba, dan variabel manajemen laba tidak dapat menjadi variabel intervening antara variabel penerapan konvergensi IFRS dengan relevansi nilai perusahaan. Entitas, Liabilitas, konsolidasi, kualitas laporan keuangan
      Issue No: Vol. 24, No. 1
       
  • Analisis ANALISIS PENGARUH PERUBAHAN HARGA MINYAK GORENG TERHADAP HARGA
           SAHAM PADA PERUSAHAAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA
           (STUDI KASUS SUB SEKTOR EMITEN SAHAM PERUSAHAAN KELAPA SAWIT DI BURSA EFEK
           INDONESIA)

    • Authors: Live Angeline Susanto Susanto
      Abstract: Penelitian ini bertujuan untuk meneliti pengaruh harga minyak goreng terhadap harga saham pada perusahaan kelapa sawit. Metode pengumpulan data menggunakan purposive sampling. Sampel penelitian hanya difokuskan kepada orang – orang yang tergolong berminat untuk berinvestasi di perusahaan kelapa sawit. Teknik analisis yang digunakan sebagai penelitian ini adalah regresi linier berganda. Jenis penelitian yang digunakan yaitu data sekunder yang bersifat kuantitatif. Penentuan sampel yang digunakan sebesar 15 perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil dari statistik uji t menunjukkan bahwa harga minyak goreng curah, minyak goreng merk 1, dan minyak goreng merk 2 tidak memiliki pengaruh terhadap harga saham. Keywords Harga Minyak Goreng, IHSG, dan Harga
      Issue No: Vol. 24, No. 1
       
  • PELAKSANAAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE (GCG) PADA PT. ADI
           SARANA ARMADA TBK

    • Authors: belladwintya
      Abstract: The implementation of GCG can improve the company’s performance, especially financial performance and reduce the risk that may be taken by the Board of Directors to make decisions that benefit themselves. There are several obstacles experienced by companies in Indonesia so that they have not been able to implement the principles of God Corporate Governance. GCG have five basic principles, namely transparency, accountability, responsibility, independency, and fairness. This study aims to determine and describe the extent to which the implementation of GCG principles at Adi Sarana Armada Tbk. This study uses a descriptive method with a qualitative approach. The result of the study indicate that the implementation of GCG principles has been implemented at PT. Adi Sarana Armada Tbk, besides that there are not significant obstacles in its implementation.
      Issue No: Vol. 24, No. 1
       
  • Comparison between Productivity Before and During the Covid-19 Pandemic in
           The Cosmetics and Household Products Companies Recorded on The Indonesia
           Stock Exchange

    • Authors: Tri Yunda Ismi Ayomi, Fajra Octrina
      Abstract: The Covid-19 pandemic has caused the cosmetics and household products sectors to face various new challenges. This study purposes to compare the productivity level of the companies in the cosmetics and household products sectors before and during the Covid-19 pandemic using the Malmquist Productivity Index (MPI) procedure. The results showed that the average productivity value in the cosmetics and household products companies before the Covid-19 pandemic has not reached the productivity level because the Total Factor Productivity (TFPCH) value was < 1. Whereas the average value of the company’s productivity during the Covid-19 pandemic has reached the productive stage because the TFPCH value is > 1. Even so, the comparison test results using the Paired T-Test revealed no prominent distinction between the productivity of the cosmetics and household products companies before and during the pandemic. Keywords: Cosmetics, Covid-19. Household Products, Malmquist Productivity Index
      Issue No: Vol. 24, No. 1
       
  • The Impact Of Financial Literacy, Knowledge, Risk Tolerance, and Risk
           Perception on Indonesian Stock Exchange Investment

    • Authors: Anita De Grave, Dasriyan Saputra
      Abstract: The focus of this research would be how Financial Literacy, Investment Knowledge, Risk Tolerance, and Risk Perception affect investment decisions. The effect is determined using multiple regression analysis in this study. The participants and sample in this study are all members of Balikpapan's Capital Market Study Group (KSPM). The research findings reveal that financial literacy and risk perception have a substantial and favorable effect on investing decisions after evaluating the hypothesis using the t-test. Investment knowledge and risk tolerance, on the other hand, have little impact on investment decisions.
      Issue No: Vol. 24, No. 1
       
  • Pengaruh PENGARUH MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI DAN
           PEMANFAATAN E-COMMERCE TOKOPEDIA TERHADAP KINERJA USAHA MIKRO KECIL
           MENENGAH (UMKM) DI JAWA TIMUR

    • Authors: Jeniffer Nathalie Idjaya
      Abstract: Penelitian ini bertujuan untuk meneliti pengaruh minat penggunaan e-commerce tokopedia terhadap kinerja usaha UMKM di Jawa Timur. Teknik  pengumpulan  data menggunakan  survei  kuesioner  menggunakan google form. Sampel penelitian berfokus pada kepada orang-orang yang tergolong pengguna e-commerce Tokopedia yang berdomisili di Jawa Timur. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif  dan menggunakan pendekatan deskriptif dengan tujuan untuk menguji hipotesis yang telah ditetapkan. Jumlah sampel pada penelitian ini sebanyak 97 orang dengan populasi masyarakat di Jawa Timur. Minat penggunaan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja usaha UMKM. Pemanfaatan e-commerce Tokopedia berpengaruh positif dan signifikan terhadap kinerja usaha UMKM
      Issue No: Vol. 24, No. 1
       
  • Impact of ESG on Firm Value Study of 5 ASEAN Countries

    • Authors: Siti Mutiah
      Abstract: Firm value is the investor’s perception of the company’s level of success which is often associated with stock price. Increasing the firm value is achievement that is in accordance with wishes of the owners. Nowadays company’s goal is not only to maximize profit but should pay attention on sustainability aspects for the business because the increasing understanding of stakeholders on environmental social and governance issues. Firm value in this study is proxied using Tobin's Q. The purpose of this study is to determine the impact of ESG on firm value in ASEAN countries. The variables studied in this study are ESG score as an independent variable, GDP and profitability as a control variable, and firm value as the dependent variable. The population in this study is 3358 companies from 5 ASEAN member countries, namely Malaysia, Singapore, Indonesia, the Philippines, and Thailand from 2015-2019. The type of data used in this study is secondary data namely annual report, sustainability report and integrated report. This study uses purposive sampling technique. Statistical analysis used descriptive analysis and multiple linear analysis processed using STATA. The result is that ESG performance is also influenced by the control variables that affect firm value. So the results of this study are in accordance with the existing hypothesis.
      Issue No: Vol. 24, No. 1
       
  • metadata

    • Authors: Siti Mutiah
      Abstract: Firm value is the investor’s perception of the company’s level of success which is often associated with stock price. Increasing the firm value is achievement that is in accordance with wishes of the owners. Nowadays company’s goal is not only to maximize profit but should pay attention on sustainability aspects for the business because the increasing understanding of stakeholders on environmental social and governance issues. Firm value in this study is proxied using Tobin's Q. The purpose of this study is to determine the impact of ESG on firm value in ASEAN countries. The variables studied in this study are ESG score as an independent variable, GDP and profitability as a control variable, and firm value as the dependent variable. The population in this study is 3358 companies from 5 ASEAN member countries, namely Malaysia, Singapore, Indonesia, the Philippines, and Thailand from 2015-2019. The type of data used in this study is secondary data namely annual report, sustainability report and integrated report. This study uses purposive sampling technique. Statistical analysis used descriptive analysis and multiple linear analysis processed using STATA. The result is that ESG performance is also influenced by the control variables that affect firm value. So the results of this study are in accordance with the existing hypothesis.
      Issue No: Vol. 24, No. 1
       
  • Impact of Intergrated Reporting on Firm Valiue in ASEAN Countries

    • Authors: Devina Gunawan
      Abstract: The value of the company is one of the ways to see the good or bad of a manager in managing his company. It is necessary to pay attention to the value of the company because from here you can find out how far the company has progressed. The value of the company is not only about maximizing profits but also about how the company pays attention to the existing environmental conditions, ranging from the social, natural, and economic environment. Firm value in this study is proxied using Tobin's Q. The purpose of this study is to determine the impact of integrated reporting on firm value in ASEAN countries. The variables studied in this study are integrated reporting as an independent variable, profitability as a control variable, and firm value as the dependent variable. The population in this study is integrated reporting from the 100 best companies in five ASEAN countries, namely Malaysia, Singapore, Indonesia, the Philippines, and Vietnam. The type of data used in this study is secondary data in the form of annual integrated reporting. This research uses a purposive sampling technique. Statistical analysis using descriptive analysis and multiple linear analysis processed using SPSS. The results of this study obtained a sample of 30 integrated reports from 5 ASEAN countries. The result is that integrated reporting is also influenced by the control variables that affect firm value. So the results of this study are in accordance with the existing hypothesis.
      Issue No: Vol. 24, No. 1
       
  • The Influence of Environmental Cost and Environmental Perfor-mance towards
           Company’s Value Moderated by Ownership Structure

    • Authors: Duffin
      Abstract: This study aims to determine the influence of environmental cost and environmental performance towards company’s value. This study also examines the moderating effect of managerial ownership and institutional ownership on environmental cost and environmental performance towards company’s value. The object of this research is the participants of PROPER assessment that participates three years consecutively from year 2019-2021 that also listed in Indonesia Stock Exchange (IDX). The data analysis technique used in this study are the multiple linear regression and residual test. The results are: (1) environmental cost has negative and no significant influence towards company’s value, (2) environmental performance has positive and significant influence towards company’s value, (3) managerial ownership has moderating effect only on environmental cost relationship towards company’s value, and (4) institutional ownership has moderating effect only on environmental cost relationship towards company’s value.
      Issue No: Vol. 24, No. 1
       
  • Analysis of Factors Affecting the Responsibility of Village Financial
           Management

    • Authors: sahala purba
      Abstract: The problem of implementing village financial management that is currently being faced is the insufficiency of village government apparatus in village financial management in terms of weak human resource capacity, where there is hope that only one person understands information technology, weak knowledge of the importance of openness of village financial management faced by the Village Government Apparatus, so that a comprehensive improvement in terms of human resource capacity is desired for all aspects under the auspices of the village government apparatus; The mechanism and flow of accountability arrangements are still confusing for the Village Government apparatus; There are several Village Heads who are less able to carry out accountability for the implementation of Village Financial Management as a result of which they are misused for other purposes. This research intends to study and analyze the capacity of human resources, community involvement, supervision, and utilization of information technology that affect the Responsibility of Village Financial Management in the Villages located in the District of Mark, Karo Regency. This type of research is quantitative research and uses primary data. The data collection model used is a questionnaire. The analytical model used in this research is descriptive analysis and multiple linear regression. This research was used in 12 villages in the Brand District of Karo Regency, and in each village 4 respondents were obtained, namely the Village Head, Village Secretary, Head of Finance, and one BPD person, so that the total respondents were 48 people. This research was conducted in April – May 2021. The results of this research show that human resource capacity, community involvement, and utilization of technology have a positive and significant impact on the Responsibility of Village Financial Management while supervision has a negative and significant impact on the Responsibility of Village Financial Management in Villages in the District Brand. The contribution of this research is that the presence of human resource capacity, community involvement, supervision, and the utilization of technology can strengthen the responsibility for village financial management throughout Indonesia, especially in villages located in the village of Kecamatan Brand
      Issue No: Vol. 24, No. 1
       
  • Penerapan PENERAPAN RAPID APPLICATION DEVELOPMENT DALAM PENGELOLAAN
           KEUANGAN PADA UMKM WINGKO BUNDA DI TULUNGAGUNG

    • Authors: Yesica Lety Alfionita Yesica
      Abstract: Abstract Small and medium enterprises (SMEs) currently play an important role in Indonesia's economic growth. Many small and medium-sized enterprises (SMEs) still manually document financial transactions and prepare financial reports for their organizations at this point in history. The purpose of this research is to assist in the development of an RAD-based accounting information system for small and medium enterprises. This finding is based on the original research data collected at Wingko Bunda SMEs directly from the field or research location. Researchers used inductive data analysis techniques and collected data from one source. The results of qualitative research are the result of this approach. Researchers found that a computer-based system can make the data storage process more effective, fast and accurate for MSME owners to use in making decisions about their company, according to research findings. Keywords : accounting information system, RAD method,Technology, UMKM, Computer-based Recording. 
      Issue No: Vol. 23, No. 2
       
  • Implementation of Enterprise Risk Management in Medium Sized Priority
           Sector Companies in East Java

    • Authors: Pwee Leng Leng
      Abstract: Enterprise Risk Management (ERM) has the benefit of enhancing organizational effectiveness, risk reporting, and improving business performance. The maturity measurement of ERM implementation is crucial in deducing risk management conditions and disparities within the company as means to achieve a more targeted ERM pursuance, one which is beneficial in assessing the company's condition. This study used sixteen criteria of ERM Maturity Models, to measure the maturity level of ERM implementation carried out by medium-sized industrial companies in priority sectors in East Java. Data were obtained from 137 company directors or managers of Medium Industry companies dispersed across 38 districts/cities in East Java among 6 priority sectors. Results showed that 43.5% and 46.6% of companies that experienced sales growth and an increase in net profit, respectively, are companies with optimal implementation of ERM. Meanwhile, 67% of companies that underwent a decline in sales performance and net profit turned out to be companies with weaker ERM implementation levels.   Keywords: Enterprise Risk Management; implementation of ERM; ERM maturity level; ERM maturity measurement model; medium-sized industrial enterprises; priority sector.
      Issue No: Vol. 23, No. 2
       
  • The Influence of Circular Economy and Environmental management accounting
           on Sustainability and Organization Performance

    • Authors: Ria Ria, Bambang Susilo
      Abstract: This purpose of this research is to the influence of circular economy and environmental management accounting on organization performance mediated by sustainability. The population in this study is employee in employee of manufacturing industry in Indonesia. The number of respondents in this study was 200 respondents. The statistical calculation used to test the hypothesis is descriptive quantitative. Data were collected using a questionnaire and analyzed using the LISREL program. The results of this analysis showed that circular Economy and environmental management accounting significantly positively contribute to sustainability and organization performance
      Issue No: Vol. 23, No. 2
       
  • PENGARUH KEMAJUAN TEKNOLOGI INFORMASI TERHADAP PERKEMBANGAN AKUNTANSI

    • Authors: Farah Azzahra Dini
      Abstract: The rapid advancement of Information Technology has resulted in significant changes to the world of accounting, both in terms of human resources and the supporting tools of an accountant. The development of accounting is a technological advancement that takes place in three stages, namely the agricultural era, the industrial era, and the information age. The role of information technology in the development of accounting at each different stage. Information technology affects the information system of increasingly advanced accounting advances, as can be seen from improvements in data processing, internal control, increased productivity, efficiency, and quality of information in financial reporting. The development of computer- based AIS in the preparation of financial statements also affects the audit process. Then, advances in information technology also present new opportunities for the accounting profession. New opportunities that may become a reality are Computer Information Systems Consulting, CISA, and Web Trust Audits. Keywords: Information Technology (IT), Accounting Information Systems (AIS)
      Issue No: Vol. 23, No. 2
       
  • PENGARUH TAX AMNESTY, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE
           GOVERNANCE TERHADAP PENGHINDARAN PAJAK

    • Authors: Cindy Muljadi
      Abstract: This study aims to prove empirically the effect of tax amnesty, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on tax avoidance by companies. The data in this study used a sample of all non-financial sector companies that have been listed on the IDX with a total sample of 591 companies for 3 years, selected using purposive sampling technique. The hypothesis that was tested using multiple linear regression models. The results showed that the tax amnesty had a positive and significant effect on tax avoidance. CSR has a positive and significant effect on tax avoidance. Meanwhile, GCG which is proxied by independent commissioners and audit committee has a negative and significant effect on tax avoidance.
      Issue No: Vol. 23, No. 2
       
 
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