Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Operasionalisasi dan Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal: Systematic Literature Review
Get PDFThe purpose of this study is to present how internal audit effectiveness can be operationalized. The researcher used a structured literature review method obtained from reputable electronic databases from 2019 to 2024 resulting in 35 studies selected based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, factors, indicators, and future research suggestions related to internal audit effectiveness. This study offers a contribution to research and practice related to improving internal audit effectiveness conducted in both the public and private sectors that can be used as a consideration for conducting future research in this area
CSR dan Nilai Perusahaan: Peran Strategis Karakteristik Dewan dalam Perbankan Konvensional BEI
Get PDFThis study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value, considering the moderating roles of board size and board independence. The research covers all non-sharia banks listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using purposive sampling, 42 companies were selected, yielding 126 firm-year observations. Data analysis employed Moderated Regression Analysis (MRA) with EViews 13. The results reveal that CSR disclosure has a negative and significant effect on firm value (coefficient = -4.796; p = 0.0438). Board size moderates this relationship positively, mitigating the negative impact of CSR on firm value, although the effect is only marginally significant at the 10% level (interaction coefficient = 1.272; p = 0.0539). In contrast, board independence does not show a significant moderating effect (p = 0.1539). These findings suggest that while the market still perceives CSR costs as financial burdens, governance mechanisms—particularly board size—shape how CSR translates into firm value. Theoretically, the study supports stakeholder theory and legitimacy theory, which emphasize the importance of governance-based CSR management. Practically, banking institutions are advised to strengthen the role of boards in designing CSR strategies that are more strategic, directed, and credible to generate sustainable value
Pengembangan SAK-EMKM Berbasis Aplikasi Android (LAKUM) Terhadap Laporan Keuangan UMKM di Tanjung Pinang
Get PDFMSMEs have an important role in the Indonesian economy, including in Tanjung Pinang – Riau Islands, but limitations in financial management are still obstacles so that the financial statements produced are not in accordance with accounting standards. This research aims to develop an Android-based application called LAKUM (MSME Financial Statements) as a continuation of the implementation of Excel based SAK-EMKM which was previously proven to help MSMEs in simple financial recording. The method used is descriptive qualitative with data collection techniques using observation, interviews with 22 MSME actors and forum group discussions. The analysis technique used thematic analysis and the determination of the sample using purposive random sampling. The results of this study show that the majority of MSME actors in Tanjung Pinang are used to doing simple financial recording even though it is not in accordance with SAK-EMKM with the constraint of not understanding SAK-EMKM and difficulty in making systematic profit/loss reports so that they hope that later the application developed will be easy to use, simple, automatic calculation, advertising-free and flexible. The conclusions of this study theoretically enrich the study of the adoption of TAM based digital accounting technology, as well as show the potential for the integration of SAK-EMKM into mobile applications as a bridge between informal practices and standard reporting. In practical terms, the LAKUM application offers financial recording solutions that are easy, educational, and compliant with standards, so that they can increase efficiency, accountability, and MSMEs' access to financing and business growth
Peran Program Dinas Koperasi dan UKM dalam Pemberdayaan dan Pengembangan UMKM di Kota Binjai
Get PDFABSTRACT
This study aims to analyze the role of the Cooperative and SME Agency program in the empowerment and development of Micro, Small, and Medium Enterprises (MSMEs) in Binjai City. The scope of the study covers programs that have been implemented, implementation efforts, and obstacles faced by the agency and MSME actors. This study uses a qualitative approach with a field study type. Data collection techniques include observation, documentation, and interviews, which are then analyzed using the Miles and Huberman interactive model. The results of the study show that the Binjai City Cooperative and SME Office has implemented various programs such as entrepreneurship training, business equipment assistance, assistance in obtaining a Business Identification Number (NIB), and MSME exhibitions. However, budget constraints and the absence of honoraria are obstacles to implementing the program. It was also found that some business actors are not yet members of the MSME community and therefore do not receive the benefits of the program. This study has both theoretical and practical implications. Theoretically, the study reinforces the understanding that the role of local government, particularly the Cooperative and SME Agency, is a strategic factor in promoting MSME empowerment through the implementation of structured programs. Practically, this study provides input for local governments to prioritize budget allocation efficiency, expand digital-based information channels, and build inclusive systems so that MSME actors outside the formal community can also benefit from the program.
Keywords: MSME Empowerment, MSME Development, Cooperative and SME Agency Programs, Program Management
 
Green Innovation Sebagai Pemoderasi: Determinan Pengungkapan Environmental, Social, Governance
Get PDF Environmental, Social, and Governance (ESG) is an important indicator in assessing a company's commitment to sustainability, as well as a strategic consideration in socially responsible investment. This study aims to test and analyze the effect of Enterprise Risk Management, Financial Performance, and Foreign Ownership on Environmental, Social, and Governance disclosure with Green Innovation as a moderating variable. The approach used in this study is a quantitative approach with multiple linear regression analysis on companies that are consistently listed in the ESG Leaders Index and the SRI-KEHATI Index with annual report periods and sustainability reports in 2020-2023. The purposive sampling technique was used to obtain 17 companies with a total of 68 data in 4 years and analyzed using STATA 15.0 software. This study uses the Moderated Regression Analysis (MRA) test. This study shows that Enterprise Risk Management (ERM), Net Profit Margin (NPM), and foreign ownership have various effects on Environmental, Social, and Governance (ESG) disclosure. NPM has a significant positive effect, while ERM and foreign ownership are not significant. Green Innovation (GI) fails to moderate the relationship between ERM, Tobin's Q, and foreign ownership on ESG, and actually weakens the relationship between NPM and ESG. These results confirm that internal factors such as green innovation have not been optimized, while external factors and short-term strategies are more dominant in driving ESG transparency in Indonesian companies
Pengaruh Karakteristik Dewan, Kualitas Audit, dan Narsisme Direktur Utama terhadap Penghindaran Pajak
Get PDFTaxes, as the main source of state revenue, are often perceived by companies as a high corporate expense, prompting them to engage in tax avoidance practices. This study aims to examine the influence of board independence, board gender diversity, board size, audit quality, and CEO narcissism on tax avoidance, with firm age, leverage (DAR), and profitability (ROA) as control variables. In this study, tax avoidance is measured by the effective tax rate (ETR), with a lower ETR indicating a higher level of tax avoidance activity. The research obtains data from the financial statements and annual reports of processed food industry companies over three periods, from 2021 to 2023, which are published on the Indonesia Stock Exchange website or the official websites of the studied companies. This research employs a quantitative approach with secondary data. The sample consists of 48 observations over 3 research periods and 16 processed food industry companies in Indonesia, selected through purposive sampling. The results of this study indicate that board independence, board size, audit quality, and CEO narcissism do not have an effect on tax avoidance, whereas board gender diversity has a negative effect on tax avoidance in the processed food industry. These findings highlight the importance for companies to consider the inclusion of women on the board of directors as a strategy to enhance corporate governance. The presence of women on the board reflects a higher ethical culture, more transparent practices, stronger compliance, and a tendency to reduce corporate tax avoidance
Faktor-Faktor Penentu Akuntabilitas Kinerja Pemerintah: Dari Anggaran hingga Sistem Pelaporan
Get PDFThis study aims to analyze the influence of performance-based budgeting, government internal control systems, compliance with laws and regulations, human resource competence, and reporting systems on the performance accountability of government agencies in Ternate City. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 120 respondents from 34 Regional Apparatus Organizations (OPD) selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results reveal that performance-based budgeting and internal control systems have a positive and significant effect on performance accountability. In contrast, compliance with regulations, human resource competence, and reporting systems do not have a significant influence. The model explains 63% of the variance in the dependent variable. The novelty of this research lies in the simultaneous testing of five variables affecting accountability, particularly the inclusion of the reporting system, which has rarely been examined alongside other factors in the context of local governments. These findings emphasize the importance of implementing results-oriented budgeting and effective internal controls to enhance government accountability..
 
Determinants of Firm Value in the Indonesian Property and Real Estate Sector: Evidence from Panel Data Analysis (2013-2024)
Get PDFThis study analyzes how Good Corporate Governance (GCG), specifically through the audit committee, capital structure (DER), profitability (ROE), and firm size, influences firm value within Indonesia's property and real estate sector. By examining secondary data from companies' annual reports between 2013 and 2024 using panel data regression, and sample selection using purposive sampling. The findings indicate that the audit committee does not significantly influence firm value, suggesting its role is more supervisory than directly strategic in value creation. Conversely, capital structure (DER) shows a positive effect on firm value, implying that efficient debt utilization can enhance shareholder returns. Profitability (ROE) also positively impacts firm value, confirming that strong financial performance and operational efficiency boost investor confidence. Interestingly, firm size negatively affects firm value, possibly due to operational complexities and inefficiencies often associated with larger corporations. These insights offer valuable guidance for investors and management in understanding the determinants of firm value in this sector
Evaluasi Penerapan TER PPh 21 Pada Pemungut Pajak Berdasarkan The Four Maxim
Get PDFThe complexity of Income Tax Article 21 calculations has led the Indonesian government, through the Directorate General of Taxes (DGT), to introduce a new calculation scheme known as the Average Effective Tax Rate (TER). This policy was designed to provide simplicity, convenience, and fairness. However, its implementation in practice has not been free from criticism. This study aims to evaluate the implementation of TER in the withholding of Income Tax Article 21 using Adam Smith’s Four Maxims: equity, certainty, convenience, and efficiency. A qualitative method was employed, with data collected through in-depth interviews with tax authorities, tax withholders, and tax consultant. The findings indicate that in terms of the justice principle, the ability-to-pay and horizontal equity principles are relatively fulfilled. However, the benefit principle is not universally perceived by all taxpayers, and vertical equity remains suboptimal—particularly for recipients of non-regular income. The principle of certainty has been fulfilled normatively, but challenges remain in the form of interpretational differences over certain provisions. The convenience principle is not yet fully achieved due to the instability of the DGT system and ongoing technical difficulties. Lastly, the efficiency principle has been optimally met, though the initial implementation incurred high financial cost
Empirical Evidence on the Role of Local Own-Source Revenue in Strengthening Fiscal Independence of Indonesian Local Governments
Get PDFRegional fiscal independence is a key indicator of local governments’ ability to manage development sustainably without excessive dependence on central transfers. However, many regions in Indonesia still face limited fiscal capacity, primarily due to suboptimal management of Local Own-Source Revenue (PAD). This study aims to analyze the influence of each PAD component regional taxes, retributions, proceeds from regional asset management, and other legitimate PAD on regional fiscal independence in Indonesia. The research uses secondary data from 542 provinces, regencies, and municipalities during the 2019–2023 period, with 2,485 observations obtained through purposive sampling. Data were analyzed using panel data regression with the Fixed Effects model in STATA 17. The results show that all PAD components have a positive and significant effect on regional fiscal independence, indicating that greater PAD optimization strengthens local financial autonomy. The findings suggest that local governments should manage PAD professionally and strategically to improve institutional capacity, enhance revenue governance, and reduce dependence on central government transfers. In conclusion, strengthening PAD serves as the foundation for sustainable fiscal independence and long-term regional development