Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Journal Title : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Initials : Anggaran Frequency : Maret, Juni, September, dan Desember Print ISSN : 3031-3392 Online ISSN : 3031-3384 Editor in Chief : Panca Wahyuningsih, S.E, M.Si DOI: 10.61132 Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi with e-ISSN : 3031-3384, p-ISSN : 3031-3392 is a journal devoted to the publication of scientific articles issued by the Indonesian Economic and Accounting Research Association. This journal is published 4 times a year, namely in the month Maret, Juni , September dan Desember. The mission of the Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi is to disseminate, develop and facilitate the results of research on Economics and Accounting, as a medium for lecturers, teachers, researchers and practitioners in the field of Economics and Management from all over Indonesia, in conducting exchanges information about the results of the latest research that has been done. Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia, in collaboration with universities and supported by the Asosiasi Pengelola Jurnal Indonesia. Indexed by: Journal Sponsors and Partners :
Asosiasi Riset Ekonomi dan Akuntansi Indonesia
Analisis Anuitas Biasa dan Anuitas Jatuh Tempo pada Kredit Motor Jenis Sporty/Fashion dengan Menggunakan Metode Bunga Flat dan Efektif
One of the applications of annuities in society is a credit financial instrument. In the credit system there are many risks, so this study is to compare the installment system according to the fastest and longest sample periods in credit with the ordinary annuity method system and maturity, in addition this study aims to see the movement of installments using flat interest and effective interest. The calculation results for a loan of Rp 17,915,000, within 11 months with 24% interest show the largest total interest on the flat interest type of Rp3,941,300 and the smallest total interest on the annuity interest due of Rp1,825,879. Meanwhile, the calculation of the second sample with a loan of Rp17,915,000, within 35 months with an interest of 17.32% obtained the largest total interest on the flat interest type of Rp9,050,055, with the smallest total on the effective interest type of Rp4,339,610, but only slightly different from the total interest on the annuity due of Rp4,347,542. From these results, creditors are advised to choose a credit in a period of 11 months with an annuity due, because the interest paid is much smaller than the 35-month period.
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Pendampingan UMKM dalam Pemasaran dan Pembukuan Keuangan sebagai Upaya Mengakses Pembiayaan Bank Syariah
MSME actors in Indonesia still face various obstacles in business management, especially in the aspects of marketing and financial bookkeeping. This condition has a direct impact on the low level of bankability of MSMEs to access financing from banking institutions, especially Islamic banks. This activity aims to provide assistance to MSME actors, especially Toko Cipta Swara Elektronik, to be able to prepare basic financial statements and implement simple digital marketing strategies. The method used in this activity is the ABCD (Audience, Behavior, Condition, Degree) approach, with the implementation in the form of lectures, discussions, hands-on practice, and simulations. The results of the activity show that partners are able to prepare two types of basic financial statements (cash flow and profit and loss), design digital marketing strategies through social media, and understand the requirements for applying for Islamic bank financing. This assistance has proven to be effective in increasing the capacity of partners administratively and strategically, as well as opening up greater opportunities to access sharia financing services.
Analisis Efektivitas Pemeriksaan Pajak dan Implementasi Sistem Pelaporan Pajak Online terhadap Kepatuhan Wajib Pajak di Indonesia
This study aims to analyze the effectiveness of tax audits and the implementation of online tax reporting systems (e-filing and e-reporting) on taxpayer compliance in Indonesia. Tax audits serve as a supervisory instrument conducted by the Directorate General of Taxes to ensure that tax obligations are fulfilled in accordance with applicable regulations. On the other hand, technological advancements have driven the modernization of tax administration through the adoption of online reporting systems, which aim to enhance convenience and transparency. This research uses a quantitative approach with survey methods targeting individual and corporate taxpayers registered at several tax service offices (KPP) across Indonesia. The findings indicate that properly conducted and periodic tax audits have a significant impact on improving taxpayer compliance. Moreover, the online reporting system has proven effective in increasing efficiency, reducing compliance costs, and enhancing transparency, thereby positively influencing voluntary compliance. The study concludes that the synergy between effective tax audits and a user-friendly online reporting system is a strategic key to improving tax compliance in Indonesia.
Penerapan Kode Etik terhadap Profesi Akuntan di Indonesia
This study aims to find out the code of ethics in the accounting profession in Indonesia, consisting of the influence of the code of ethics and the application of the code of ethics on the accounting profession in Indonesia. This study uses the Systematic Literature Review (SLR) method. SLR is a research technique that is carried out to evaluate, analyze, collect and maintain information from several article sources obtained from websites such as google scholar as many as 30 articles. The result of this study is that a code of ethics is very necessary in the accounting profession, especially in Indonesia. Based on the influence of the code of ethics in Indonesia, it increases public trust and regulates behavior professionally. And based on the application of the code of ethics, the Indonesian accountant profession can prevent unethical practices and abuse of office as well as strengthen accountability and transparency.
Kepuasan Konsumen-dalam-Memediasi-Pengaruh-Kualitas Produk-dan-Persepsi-Harga terhadap-Loyalitas-Pelanggan (Studi pada Jasa Instalasi Mekanik dan Elektronik PT Langgeng Utama Rekaindo Kediri)
The reason of this study is to research the impact of product pleasant and price notion on client loyalty at PT Langgeng Utama Rekaindo Kediri using customer pleasure as a mediating variable. A quantitative technique is used on this take a look at and Structural Equation Modeling-Partial Least Squares (SEM-PLS 4.0) as an evaluation technique. a web questionnaire changed into used to accumulate facts with a 4-point Likert scale and 140 respondents were involved with the purposive sampling technique used. The effects showed that product high-quality shows a advantageous and significant direct impact on client loyalty. rate notion has a high quality effect on client loyalty, but this effect is not statistically significant. Product high-quality shows a high-quality and significant direct effect on client pride. fee perception shows a fantastic and massive direct impact on client satisfaction. client delight has a positive effect on client loyalty, but this effect is not statistically significant. Product high-quality shows a direct impact on client loyalty thru mediation of client pride does now not show tremendous results. The indirect effect of rate belief on client loyalty via mediation of purchaser pride also does not show sizeable consequences.
The Effect of Investment and Development Expenditure on Poverty Levels Mediated By The Level of Income Inequality in Balikpapan City
This study aims to analyze the influence of investment and development expenditure on poverty levels in Balikpapan City, considering the mediating role of income inequality. The research employs a quantitative approach using path analysis to examine both direct and indirect relationships among variables. The data used are secondary data from 2013 to 2023, including investment, development spending, the Gini index, and poverty rates. The results show that investment and development expenditure have a direct impact on both income inequality and poverty. Moreover, income inequality mediates the influence of investment and development expenditure on poverty. This study provides important implications for local government in formulating more effective and equitable development policies to reduce inequality and alleviate poverty in urban areas.
Pengaruh Sales Growth, Likuiditas, dan Leverage terhadap Tax Avoidance pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode Tahun 2021-2023
This study aims to analyze the effect of sales growth, liquidity, and leverage on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (BEI) during the period 2021-2023. Using a sample of 10 companies, this research collected financial data and annual reports to evaluate the relationship between these variables. The results of analysis indicate that sales growth and leverage have a significant effect on tax avoidance. Furthermore, the simultaneoustest results how that three variables collectively have a significant effect on tax avoidance. This study provides insights for stakeholders in understanding the dynamics of taxation within this industry and highlights the importance of considering other financial factors that may influence tax avoidance
Dampak Sosial-Ekonomi PHK terhadap UMKM Ikan Olahan: Studi Kualitatif pada Pelaku Usaha Tradisional
The micro, small, and medium enterprises (MSMEs) sector plays a vital role in sustaining the national economy, particularly in food security and employment absorption. However, this sector remains highly vulnerable to economic disruptions, including large-scale layoffs in the industrial sector. This study aims to examine the socio-economic impacts of layoffs on the sustainability of traditional fish processing businesses. A descriptive qualitative approach was employed, with data collected through semi-structured interviews with a traditional fish processor who has operated since 1990 in Tanjung Morawa, Deli Serdang, North Sumatra. The findings reveal that layoffs have led to a significant decline in consumer purchasing power, resulting in a drop in daily production volume (from 20 to 5–8 baskets) and increased waste due to unsold inventory. The lack of innovation, absence of adaptive strategies, and minimal external support have further exacerbated the business’s vulnerability. Therefore, policy interventions and capacity-building programs are essential to enhance the resilience of MSMEs amid labor market fluctuations.
Determinan Kinerja Keuangan Perusahaan Kosmetik Yang Terdaftar di BEI Tahun 2019-2024
This study aims to determine the influence of company size, sales growth, independent operating costs on financial performance as measured byreturn on asset(ROA) in cosmetic companies listed on the Indonesia Stock Exchange (IDX) in 2019-2024. This research is a quantitative research, namely data in the form of numbers. The data source in this study is secondary data, namely data that is not obtained indirectly, data obtained from annual reports obtained from the company's website or from the official website of the Indonesia Stock Exchange. The population in this study is all cosmetic companies listed on the Indonesia Stock Exchange totaling 7 companies. The sample of this study uses saturated sampling where all members of the population are used as samples and the sample in this study is 42 samples. The analysis method in this study uses multiple linear regression analysis which is processed using the programSPSS versi 26.0 for windows. The results of this study indicate that company size significantly affects financial performance (ROA), sales growth does not affect financial performance (ROA), while operational costs significantly affect financial performance (ROA).
Pengaruh Pemanfaatan Teknologi Digital dan Kecerdasan Buatan terhadap Tingkat Produktivitas Mahasiswa Akuntansi
This research aims to study how the use of digital technology and artificial intelligence affects the productivity level of accounting students. This is based on the importance of the application of technology in the educational process, especially in accounting, which requires accuracy and efficiency. This research uses a quantitative approach by conducting a survey of 32 accounting students from several universities in Indonesia. They were selected through snowball sampling method. A Likert scale questionnaire was used to collect data and then analyzed using multiple linear regression using the SPSS program. The results showed that the use of digital technology and artificial intelligence is both positive and significant to the level of student productivity. The technology utilization variable contributed 36.7% to productivity, while the artificial intelligence variable contributed 34.9%. The results of this study indicate that the use of current technology in accounting learning not only improves the efficiency of tasks, but also improves the quality of results and students' analytical skills. Therefore, educational institutions should adopt a technology-based learning approach in order for accounting students to achieve an optimal level of academic performance.
Pemberdayaan Usaha Kecil dan Mikro: Kendala yang Dihadapi dan Solusinya
Small and Medium Enterprises (SMEs) have an important task in supporting national economic growth, creating jobs and supporting income redistribution. However, SMEs still experience various obstacles that can disrupt their competitiveness and development. This research aims to analyze and identify the main obstacles experienced by SMEs. The research method used in this research is descriptive qualitative. The research results stated that the obstacles experienced in optimizing the development scheme were time and motivation. Apart from thet, the entrepreneur is willing to put into practice what he has learned from training or mentoring in business management.
ERP sebagai Pilar Sistem Pengendalian Manajemen: Menganalisis Dampak pada Efisiensi dan Akuntabilitas Perusahaan
Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.
Peran Moderasi Komite Manajemen Risiko dalam Hubungan Antara Kualitas Audit, Kekuatan Laba, dan Perilaku Pengambilan Risiko terhaddap Kinerja Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
This study aims to analyze the effect of audit quality, earnings power, and risk-taking behavior on firm performance, while also testing the moderating role of the risk management committee. The research was conducted on 18 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed using moderated regression analysis (MRA). The results show that only earnings power has a positive and significant effect on firm performance, whereas audit quality and risk-taking behavior have no significant effect. Additionally, the risk management committee strengthens the influence of audit quality on firm performance but does not moderate the relationship between earnings power or risk-taking behavior and performance. These findings suggest that internal oversight through the risk management committee is only effective in the context of audit but not yet optimal in managing earnings or risk-taking. This study contributes to corporate governance literature in the mining sector by emphasizing the importance of an active and strategic risk management committee.
Levels of Disclosure in Financial Reports According to the Financial Literacy of Their Users and the Mechanism for Determining Them by Artificial Intelligence Techniques
The research aimed to analyze the relationship between the financial literacy of financial report users and the required level of disclosure, and to propose an intelligent mechanism based on artificial intelligence techniques to customize report content. The research variables were identified as: financial literacy (high, medium, low) and disclosure level (basic, medium, advanced), with a study of the effects of age and educational level. The research adopted a mixed methodology (descriptive and analytical) using machine learning models (Random Forest) and analysis of a questionnaire consisting of 15 questions. The research sample included 150 participants from Baghdad Bank and Asia Islamic Bank of Iraq, with 155 questionnaires distributed (electronically and on paper), excluding 5 incomplete questionnaires. The results showed a strong positive correlation between financial literacy and the level of disclosure, where 75% of those with high financial literacy preferred advanced reports. The artificial intelligence model also recorded an accuracy of 82% in predicting the optimal level of disclosure. The research recommended adopting intelligent customizable financial reports through artificial intelligence and enhancing users' financial literacy to improve decision quality.
Strategi UMKM Mikro dalam Meningkatkan Daya Saing Berbasis Nilai Lokal dan Syariah (Studi Kasus Tajudin Shop)
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving the local economy but often face constraints in funding and market access. This study aims to analyze strategies for enhancing competitiveness and local creativity through a case study of Tajudin Shop, a microenterprise based in Cikampek. The business leverages partnerships with local doll artisans, digital marketplace distribution, and a sharia-based financing scheme through mudharabah contracts. A descriptive qualitative method was employed, using field observation, in-depth interviews, and documentation over a two-month research period. The findings show that the integration of community empowerment, digital marketing, and ethical financing significantly improves business competitiveness. These strategies not only expand market reach and increase revenue but also strengthen social networks and spiritual values in business practices. The study implies that value-based approaches, local collaboration, and technological innovation can serve as a replicable model for sustainable MSME development in other regions with similar characteristics.
Analisis Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Kediri Tahun 2024
This study discusses the importance of Micro, Small and Medium Enterprises (MSMEs) in improving the economy in Indonesia, but MSMEs often face challenges in improving financial performance in the digital era. Digitalization through e-commerce, a strong organizational culture, and the use of accounting information systems are key factors in improving the financial performance of MSMEs. This study aims to analyze the influence of e-commerce, organizational culture, and the use of accounting information systems on financial performance in MSMEs in Kediri City, as well as provide recommendations for MSME actors to improve financial performance. This study uses a quantitative approach with a sampling technique using the slovin formula with a sample of 100 respondents, namely MSME actors registered at DINKOP UMTK Kediri City, and data is collected through questionnaires. The analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression test, determinant coefficient test, t test, and F test.
Pengaruh Durasi Penggunaan Media Sosial terhadap Kesehatan Mental Remaja di Desa Kertosono
The rapid development of social media in rural areas, such as Kertosono Village, has increased the duration of use of platforms such as TikTok and Instagram among teenagers to an average of 4.2 hours per day. This condition raises concerns regarding the negative impact on mental health, coupled with low digital literacy and lack of education from the surrounding environment. This study aims to determine the significant influence and large contribution of the duration of social media use to the mental health of adolescents in Kertosono Village. Using a quantitative approach with an associative research type, data were collected from 54 respondents aged 12–18 years through the GHQ-12 questionnaire and analyzed using simple linear regression. The results showed a significant influence between the duration of social media use and adolescent mental health, with a contribution of 45.7% to their psychological condition. These findings indicate the need for interventions in the form of increasing digital literacy and education about the healthy use of social media, especially in rural areas that are experiencing accelerated digitalization.
Raden Mochammad Ilman Indana Fajri Ardikusuma
Oil Rents and the Structure of Public Finances in Iraq
The Iraqi economy demonstrates that, despite the substantial magnitude of oil revenues, these resources have not been effectively utilized to establish a diversified economic base capable of supporting comprehensive development and securing the rights of current and future generations. Instead, the majority of these revenues are allocated to consumption patterns or to financing current expenditures, which do not contribute to achieving sustainable development goals. This study examines the interdependence between oil rent revenues and their management, assessing the resulting improvements or declines in Iraq&#39;s financial and economic performance. It emphasizes the necessity of adopting prudent financial management and diversifying income sources to ensure long-term stability and prosperity for the country. The research problem lies in the heavy reliance of Iraq&#39;s public finances on oil rents, which exposes the economy to significant risks due to volatile global oil prices. This dependency leads to structural weaknesses in the revenue and expenditure framework, limiting its flexibility and sustainability, and consequently hindering efforts to achieve comprehensive economic development. The results of the estimated model indicate that current public revenues are heavily dependent on the previous year&#39;s revenues, suggesting that revenue generation is influenced by external factors, particularly expectations regarding fluctuations in oil prices.
Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada Perawat RS PKU Muhammadiyah Gamping
This study aims to determine the effect of Work Motivation (X1) and Work Environment (X2) on Employee Performance (Y). This is a quantitative study. The population in this research consists of nurses at RS PKU Muhammadiyah Gamping, with a sample of 72 respondents. Data collection was conducted using a questionnaire with a Likert scale. The data analysis methods used include classical assumption tests (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis, and hypothesis testing (t-test, F-test, and R² test). The analysis results show the significance level of Work Motivation (X1) and Work Environment and whether they have an effect on Employee Performance. Based on the t-test results: (1) The effect of Work Motivation (X1) shows a value of 2.071 with a significance of 0.042 < 0.05, indicating that Work Motivation (X1) has a significant effect on Employee Performance (Y) at RS PKU Muhammadiyah Gamping. (2) The effect of Work Environment (X2) shows a value of 4.766 with a significance of 0.000 < 0.05, indicating that the Work Environment (X2) has a significant effect on Employee Performance (Y). The F-test results show that Work Motivation (X1) and Work Environment (X2) together significantly affect Employee Performance (Y), with an F-value of 38.247 and a significance level of 0.000 < 0.05, indicating a simultaneous significant effect on Employee Performance (Y) among nurses at RS PKU Muhammadiyah Gamping.
Pengaruh Laporan Keberlanjutan dan Akuntansi Hijau Terhadap Kinerja Keuangan ada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di BEI
This study aims to examine the effect of sustainability reports, proxied by corporate social responsibility, and green accounting, proxied by the PROPER index, on financial performance, with company size as a control variable. The population in this study were manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2020-2024 period. A purposive sampling method was used to obtain the research sample. The company's official website, the Indonesia Stock Exchange, and the Ministry of Environment and Forestry were used to obtain sustainability reports and green accounting data. The analysis technique used was multiple linear regression. The results showed that sustainability reports had a significant positive effect on financial performance. Meanwhile, green accounting and company size had a positive but insignificant effect on financial performance
Analisis Pengaruh Kebijakan Moneter terhadap Pertumbuhan Ekonomi
This study aims to analyze the effect of monetary policy on economic growth in Indonesia. Monetary policy is an important instrument in maintaining macroeconomic stability and supporting growth, through regulating interest rates, money supply, minimum reserve requirements, and open market operations. This study uses a qualitative descriptive approach by analyzing the role of each monetary indicator and its impact on the real sector. The results of the study indicate that effectively implemented monetary policy is able to stabilize inflation, regulate banking liquidity, maintain the stability of the rupiah exchange rate, and support sustainable economic growth. In addition, the implementation of a dual monetary system in Indonesia provides additional flexibility in monetary management. This study also emphasizes the importance of harmonious coordination between monetary and fiscal policies in order to create optimal synergy in achieving national economic goals.
Pengaruh Islamic Branding dan Islamic Service Quality terhadap Loyalitas Nasabah PT Bank Muamalat Indonesia, Tbk KC Medan Balai Kota dengan Customers Satisfaction sebagai Variabel Intervening
This study aims to determine the effect of Islamic branding and Islamic service quality on customer loyalty at PT Bank Muamalat Indonesia, Tbk, Medan Balai Kota Branch, with customer satisfaction as an intervening variable. This is a quantitative study. Data collection used a questionnaire with a sample size of 100 respondents using a random sampling technique. The obtained data were then processed using SPSS 25. Instrument tests used included validity and reliability tests. The classical assumption tests used included normality, multicollinearity, and heteroscedasticity. Hypothesis testing used t-tests, f-tests, and coefficient of determination tests. Data analysis used path analysis. The results of the first t-test indicate that Islamic branding, Islamic service quality, and customer satisfaction have a positive and significant effect on customer loyalty. The results of the second t-test indicate that Islamic branding and Islamic service quality have a positive and significant effect on customer satisfaction. Customer satisfaction can mediate the relationship between Islamic branding and service quality.
The Role of Strategic Audit Dimensions in Enhancing Institutional Performance
The proposed research will focus on defining the effects of the strategic audit aspects in strengthening the institutional performance of the Iraqi General Cement Company. The research targeted four important dimensions that are strategic position of the institution, the internal environment, the external environment, and the stakeholder, and how these dimensions would be associated with various dimensions of performance such as learning and growth, internal operations and customer satisfaction, financial performance, and environmental performance. The research methodology employed a descriptive and analytical approach, utilizing statistical methods such as SPSS V.25 and AMOS V.23 to test the study&#39;s hypotheses. The findings indicated that both the external environment and the involvement of the stakeholders had the most significant positive impacts on both the financial and the environmental performance of the company, whereas the internal environment was found to have solid effects on internal activities and on customer satisfaction. The average effect on learning and development was also recorded on the strategic position. The findings of the study indicated that as a way of sustaining institutional performance, a combined consideration of strategic alignment, overall institutional process advancement and the partnership with stakeholders should be implemented.
Analisis Manajemen Risiko Tingkat Suku Bunga pada UMKM Pengguna Kredit Usaha Rakyat (KUR)
This study aims to analyze interest rate risk management in Micro, Small, and Medium Enterprises (MSMEs) that use People's Business Credit (KUR) facilities, with a case study at the Kari Water Drinking Water Depot in Kulim District, Pekanbaru City. Fluctuations in interest rates are one of the financial risks that can affect the continuity of MSME businesses, especially in terms of the ability to pay credit obligations. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the Kari Water Depot faces financial risks due to interest rate fluctuations, operational risks related to water distribution and quality, and legal risks due to drinking water quality regulations. The application of risk management based on ISO 31000 has been proven to help in the process of systematic risk identification, analysis, and mitigation. The mitigation strategy through investment in Reverse Osmosis (RO) technology is considered effective because it can improve product quality and operational efficiency. However, the success of this strategy is greatly influenced by the readiness of human resources, access to financing, and mature risk planning. This study recommends the importance of risk management training for MSMEs and policy support in the form of access to affordable funding and environmentally friendly technology to improve the competitiveness and sustainability of MSMEs amidst economic dynamics.
Pengaruh Kinerja Lingkungan, Struktur Modal, dan Kepemilikan Manajerial terhadap Nilai Perusahaan pada Perusahaan Sektor Energi Bursa Efek Indonesia Tahun 2022-2024
This study aims to examine the relationship between a company's value (firm value) and three key variables: environmental performance, capital structure, and management ownership. The research focuses on companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. The objective is to understand how these internal and external factors contribute to shaping a company’s market valuation and overall financial health. Using a panel data regression analysis with a fixed effect model, the study provides empirical evidence based on secondary data drawn from company financial reports and sustainability disclosures. The results indicate that capital structure, measured by the proportion of debt to equity, has a significant negative impact on firm value. In contrast, both environmental performance and the proportion of shares owned by management have a positive and significant effect on firm value. These findings suggest that while excessive debt may erode investor confidence and reduce a firm's valuation, strong environmental commitments and management ownership foster positive perceptions in the eyes of stakeholders, including investors and customers. Theoretically, this research supports stakeholder and agency theories by highlighting how internal governance and ethical responsibility play a role in corporate success. Pragmatically, the results offer important insights for companies, especially in emerging markets like Indonesia, to align sustainability and ownership strategies with financial management to boost firm value. Companies are encouraged to optimize their capital structures, strengthen their environmental reporting practices, and promote management ownership as a way to align interests and enhance long-term performance. Overall, this study contributes to the literature on corporate governance and sustainability by providing current, context-specific evidence relevant to stakeholders in the Indonesian capital market.
Implementasi Manajemen Risiko dan Dampaknya terhadap Kinerja Keuangan pada Perusahaan PT API di Indonesia
This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.
Kajian Kinerja Keuangan dengan Metode Rasio Profitabilitas pada PT Akasha Wira International Tbk Periode 2022-2024
This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.
Evaluasi Rasio Likuiditas dan Profitabilitas sebagai Indikator Kinerja Keuangan
The purpose of this study is to assess the financial performance of PT Mayora Indah Tbk. through an analysis of profitability and liquidity ratios over the past five years. A company's financial performance is a key indicator in evaluating operational success, managerial efficiency, and overall financial health. This assessment is important for investors, management, and other stakeholders in strategic decision-making. This study uses a quantitative descriptive approach with a case study as its primary method. The data analyzed are secondary data in the form of PT Mayora Indah Tbk.'s annual financial reports published on the Indonesia Stock Exchange. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as profitability indicators, and Current Ratio (CR), Quick Ratio (QR), and Cash Ratio as liquidity indicators. The results of the study indicate that in general, the company is able to maintain a stable level of profitability, despite minor fluctuations from year to year. ROA and ROE indicate that management is quite effective in managing assets and equity to generate profits. NPM also shows a competitive net profit margin compared to similar industries. Meanwhile, the liquidity ratio indicates that PT Mayora Indah Tbk. has a strong and consistent ability to meet its short-term obligations. The CR, QR, and Cash Ratio are all within safe limits, indicating healthy liquidity. In conclusion, PT Mayora Indah Tbk. demonstrates good financial performance in terms of both profitability and liquidity, making it a company worthy of consideration for long-term investment.
Analisis Faktor-Faktor yang Mempengaruhi Persepsi Penggunaan Informasi Akuntansi pada Pengusaha UMKM di Kecamatan Ngronggot Kabupaten Nganjuk
This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.
Evaluation of the Financial Performance Efficiency of Rashid Bank in Wasit Governorate/Al-Numaniyah Branch for the Period 2015–2023
The study aims to explain the concept of evaluating the efficiency of financial and economic performance in government commercial banks, specifically focusing on Rasheed Bank’s Al-Numaniyah Branch, for the period 2015-2023. The study highlights the importance of using specific criteria or indicators to assess the financial and economic performance of the bank, particularly its efficiency in managing assets and liabilities. The research identifies key financial ratios such as the trading ratio, which increased to 2:1 in 2023 compared to 1:2 in 2020. This increase indicates that the current assets are now twice the value of current liabilities, offering security to the bank’s stakeholders and creditors. This improved ratio is a significant sign of financial stability and effective asset management, offering valuable insights into the bank's financial health. The research also emphasizes the necessity of evaluating the management of current assets and liabilities. It recommends that the bank focus on optimizing the use of its current assets while harmonizing the sources of its funds to maximize profitability. Additionally, it is crucial to manage the liquidity ratio effectively, balancing the need for financial security with the risks involved in liquidity management. This study suggests that the bank should implement strategies to enhance the profitability of its assets, ensuring that investment decisions align with long-term economic and financial goals. In conclusion, the study underscores the importance of strategic financial management, including a comprehensive evaluation of both financial and economic performance, to ensure the bank's sustainability, profitability, and growth in the ever-evolving banking landscape, fostering long-term financial stability and success.
Pengaruh Beban Kerja, Kompetensi dan Red Flags terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Laporan Keuangan
This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.
Pengaruh Faktor Fundamental, Volume Perdagangan, dan Market Value Added terhadap Harga Saham Perusahaan Sektor Industri pada ISSI 2020–2024
This study aims to examine and analyze the influence of fundamental factors represented by the current ratio, return on equity, and debt-to-equity ratio, as well as trading volume and market value added variables on the stock prices of industrial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from published financial reports and stock market data. The study population includes all industrial sector companies listed on the ISSI, while the sampling technique used is purposive sampling with certain criteria, resulting in 12 companies as research samples with an observation period of five years. The data analysis method used is panel data regression with the help of Eviews 13 software. The results show that partially the current ratio, debt-to-equity ratio, and trading volume have a significant effect on stock prices, indicating that the level of liquidity, capital structure, and trading activity play an important role in determining stock value in the market. Conversely, return on equity and market value added do not have a significant effect on stock prices, indicating that equity-based profitability and market value added are not always the main considerations for investors in this sector. Simultaneously, the current ratio, return on equity, debt to equity ratio, trading volume, and market value added have a significant effect on stock prices, which means that a combination of fundamental factors, market activity, and investor assessments can collectively influence stock price movements of industrial sector companies in the ISSI.
The Impact of Audit Committee Members’ Independence and Financial & Accounting Expertise on the Relevance and Value of Financial Information
In addition to the key findings, the study also emphasizes the importance of fostering a deeper understanding of the role of audit committees within the broader context of financial governance. Despite the recognition of the audit committee’s importance in improving the quality of financial reporting, the findings indicate that there is a significant gap in the implementation of best practices across private commercial banks in Iraq. This gap is attributed to the lack of full compliance with regulatory requirements regarding the composition of audit committees, particularly in terms of ensuring independence and financial expertise. The study further reveals that while the audit committee's independence and expertise play a crucial role in enhancing the quality and relevance of financial information, many banks still struggle to implement effective oversight mechanisms. This situation is exacerbated by the complex regulatory environment in Iraq, where overlapping supervisory authorities and weak enforcement of governance mechanisms hinder the effectiveness of financial reporting processes. The lack of coordination between audit committees and internal audit units, as well as the limited ability to assess financial performance, further undermines the oversight function of audit committees. To address these challenges, the study suggests several recommendations, including enhancing the legal framework to enforce stricter compliance with the formation of qualified and independent audit committees. Additionally, increasing awareness and training among stakeholders about the importance of audit committees and their roles in ensuring transparent and reliable financial disclosures is crucial. Strengthening the oversight function and improving coordination between audit committees and internal audit units will also help in mitigating the existing weaknesses in the financial reporting process. These steps are essential for improving the reliability of financial information, thereby fostering investor confidence and contributing to the overall stability of the banking sector in Iraq.