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Penerapan SAK EMKM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jombang
Get PDFReliable financial reporting plays a crucial role in ensuring the long-term viability of Micro, Small, and Medium Enterprises (MSMEs). This research seeks to investigate the influence of implementing the Financial Accounting Standards for MSMEs (SAK EMKM) and internal control mechanisms on the quality of financial statements among MSMEs located in Jombang. A quantitative research design was employed, with data obtained through questionnaires distributed to 115 MSMEs, selected through purposive sampling from a total population of 500 businesses registered with the Jombang Cooperative Office. The sampling criteria required that MSMEs apply SAK EMKM and possess assets valued at a minimum of IDR 20,000,000, excluding land and buildings. Findings from the multiple regression analysis indicate that the implementation of SAK EMKM and the presence of internal control systems both have a significant impact on the quality of financial reporting. Specifically, the application of SAK EMKM has a positive effect, while internal control systems show a stronger impact. In conclusion, enhancing MSMEs’ understanding and consistent application of SAK EMKM, along with strengthening internal controls, are key strategies to improve financial reporting quality.
Investasi Saham Oleh Gen Z: Cerdas Finansial di Era Digital
No full textThis study examines how Gen Z stock investment decisions in the contemporary digital era are influenced by digital literacy, social media, and financial literacy. This tsudy intends to investigate the degree to which social media and financial literacy impact investment choices and pinpoint the function of digital literacy as a moderating factor that can bolster the association. This study’s quantitative methodology included the distribution of questionnaires to 327 Gen Z students from one of Bandung’s private universities. Purposive sampling was the method employed to make sure the sample was pertinent to the specified study goals. The Partial Least Square-Structural Equation Modelling (PLS-SEM) method was used to analyze the investment decisions, social media, digital literacy, and financial literacy variables that were measured using a Likert scale. The study’s findings suggest that social media and financial literacy positively influence investment choices, but digital literacy as a moderating factor cannot enchance the impact of social media and financial literacy on investment choices
Peran Komisaris Independen dalam Memoderasi Thin Capitalization, Financial Distress dan Kepemilikan Asing Terhadap Agresivitas Pajak
Get PDFTax aggressiveness is an important issue that is often associated with companies' efforts to minimize tax burdens through certain strategies. Especially in the context of multinational companies. This study aims to provide empirical evidence on the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness, with independent commissioners as a moderating variable. This study uses a quantitative approach with panel data regression analysis on multinational companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. With a purposive sampling technique, a total of 96 sample companies were obtained in the observation period which were analyzed using STATA software. The results of the study show that thin capitalization and foreign ownership have no effect on tax aggressiveness. While financial distress has a negative effect on tax aggressiveness. In addition, independent commissioners are unable to moderate the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness. This study provides a new understanding that tax aggressiveness decisions are more influenced by internal conditions such as financial distress and the effectiveness of internal supervision than by external pressures. This has an impact on the need for improvements in corporate governance, especially strengthening the role of independent commissioners and aligning financial strategies and tax policies to comply with the principles of compliance and transparency
Pengaruh Corporate Social Responsibility (CSR), Green Accounting, Keragaman Gender, dan Keragaman Usia Terhadap Kinerja Keuangan
Get PDFThis study examines the relationship between Corporate Social Responsibility (CSR), Green Accounting, Gender diversity of the Board of Directors, and diversity of the board of directors' age on financial performance. Using purposive sampling, 220 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023 were selected as research samples based on the availability of annual and reports. This study uses data panel regression analysis to test the relationship between variables and uses the Eviews 12 test to test the effect of financial performance between independent and dependent variables. The results of the study indicate that Corporate Social Responsibility (CSR) has a positive effect on financial performance. Green Accounting has a positive effect on financial performance. The board of directors' gender diversity has no effect on financial performance. The board of directors' age diversity has a positive and insignificant effect on financial performance. This study still has limitations in the independent variables used, only a few variables, so that in further research it is better to add other independent variables that have not been used in this study so that the results of further research get better research results
How the Impact of Islamic Stocks and ZIS (Zakat, Infaq & Shodaqoh) on Poverty
Get PDFThe role of Islamic stock in poverty reduction was sometimes dubious. This research empirically aims to address any questions and doubts about the impact of Islamic stocks and ZIS (zakat, infaq, & shodaqoh) in reducing poverty. The study chose the period from 2002 to 2015. It is the starting year of Islamic stocks traded in Indonesia until its peak of growth. The method used here is VAR (Vector Autoregressive), which can capture reciprocal relationships among all variables. Based on the calculation with VAR, we found that Jakarta Islamic Index (JII), as a proxy for Islamic stocks, ZIS and poverty have a negative impact reciprocally. The Granger-Causality test shows that all variables have a significant impact on influencing each other. In this research, we propose that stock markets do not directly eradicate poverty, but through the mechanism of capitalisation in real sectors. Meanwhile, ZIS, as an Islamic philanthropy, can provide a direct impact on the poor to improve their welfare
The Influence of Corruption Control, Financial Reporting Quality, and Local Own-Source Revenue on Achieving SDG 1
Get PDFAccess to basic sanitation services represents a critical component in the achievement of the Sustainable Development Goals (SDGs), particularly Target 1.4.1, which emphasizes the necessity of providing essential services to all segments of the population without discrimination. Although national statistics indicate a gradual improvement in access, significant disparities persist at the subnational level, highlighting challenges in local fiscal governance. This study aims to analyze the simultaneous influence of Corruption Control (CC, measured using the Corruption Control Effectiveness Index (CCEI), Financial Report Quality (QFR, measured through audit opinions), and Local Own-Source Revenue (LOSR) on access to basic sanitation services. Employing a quantitative approach through a multiple linear regression model, this research utilizes panel data from 495 local governments across Indonesia over the period 2021–2022. The empirical results reveal that all three independent variables CC, QFR, and (LOSR) exert a positive and statistically significant effect on the expansion of sanitation service coverage. These findings underscore the relevance of the good governance framework in the context of public financial management at the local level. The study concludes that strengthening fiscal integrity, enhancing financial transparency, and promoting fiscal autonomy are key strategies to accelerate equitable and sustainable access to sanitation services. Furthermore, the results suggest that improvements in local institutional quality and capacity can play a vital role in advancing inclusive development. Future research is recommended to incorporate additional indicators under SDG Target 1.4.1, such as access to safe drinking water, adequate housing, and productive assets, to generate a more comprehensive understanding of local development dynamics
Pengaruh Green Innovation dan Carbon Emission Disclosure terhadap Kinerja Keuangan dimoderasi Gender Diversity
Get PDFThis study aims to examine the moderating role of gender diversity in the relationship between green innovation, carbon emission disclosure (CED), and financial performance. A quantitative approach was applied using secondary data from financial and sustainability reports of high-profile and low-profile companies listed on the Indonesia Stock Exchange (IDX) during 2023–2024. From a population of 738 firms, 177 were selected through purposive sampling, yielding 354 observations. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with WarpPLS 7.0. The results reveal that green innovation and CED have a positive and significant effect on financial performance, reflected in improved cost efficiency, reputation, sustainable financing access, and stakeholder trust. Furthermore, gender diversity strengthens the impact of green innovation and CED on profitability and corporate legitimacy. These findings highlight the importance of integrating sustainability strategies with balanced gender representation on boards to enhance financial performance and ensure long-term corporate sustainability. Practically, the study suggests that companies should reinforce green innovation, environmental disclosure, and gender diversity as synergistic strategies to achieve optimal performance
The Role of Audit Committees in Moderating Tax Planning, Deferred Tax, and Firm Size on Earnings Management: Evidence from Consumer Goods Companies (2019–2023)
Get PDFThis study aims to reveal the essence of audit committees in relation to tax planning, deferred tax expense, and company size on earnings management in consumer goods companies listed on the Indonesia Stock Exchange during the period 2019-2023. Quantitative measurements were made by applying structural model equations through WarpPLS V.8.0 analysis on 19 companies that met Purposive Sampling, with a total of 95 data observations for primary and non-primary consumer companies from 2019 to 2023. The study found that tax planning, tax expenses, and company size have a significant negative relationship with corporate earnings management practices, with an R-Square value of 22.6%, indicating the existence of a good earnings management prevention strategy in the research variable relationship. Tax planning (?=-0.390, p<0.001) suppresses earnings management, deferred tax expenses (?=-0.290, p<0.001) suppress earnings management, and company size (?=-0.562, p<0.001) suppresses earnings management. The audit committee plays an important role in strengthening the relationship between tax planning (?=-0.215, p<0.001) and company size (?=-0.366, p=0.003) in inhibiting corporate earnings management tendencies. However, in the case of deferred tax expenses (?=0.559, p<0.001), the audit committee allows earnings management to occur due to complexities and temporary differences that can become loopholes for management to commit fraud. This study provides insights into the comprehensive strengthening of corporate financial reporting oversight to avoid conflicts of interest between principals and agents, thereby maximizing corporate performance through corporate governance
Strategi Live Streaming dalam Meningkatkan Daya Saing UMKM di Era Ekonomi Digital: Analisis Perilaku Belanja Konsumen
No full textThe rapid growth of the digital economy requires Micro, Small, and Medium Enterprises (MSMEs) to adopt technology-based marketing strategies. Live streaming has become a potential strategy as it enables direct interaction with consumers, builds trust, and expands market reach; however, its use among MSMEs in Simalungun Regency remains limited. This study aims to analyze the influence of live streaming strategies on MSME competitiveness by considering consumer purchasing behavior. A mixed-methods explanatory design was applied, combining quantitative surveys analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with qualitative approaches through interviews, focus group discussions, and observations. The sample consists of at least 100 respondents, including MSME owners and consumers. The study is expected to produce a contextual digital marketing model based on live streaming, a mapping of consumer content preferences, and recommendations for effective social media platforms. The findings are expected to strengthen MSME competitiveness and support sustainable digital transformatio
Evaluasi Penerapan Keuangan Berkelanjutan Berdasarkan POJK Nomor 51/POJK.03/2017 (Studi Kasus pada Bank Sumsel Babel)
Get PDFThis research aims to evaluate the implementation of sustainable finance at Bank Sumsel Babel, how the implementation process is, and identify obstacles and factors that cause the implementation to succeed/fail. In conducting this evaluation, criteria from POJK No.51/POJK.03/2017 are used, especially the Technical Guidelines for Banks regarding the Implementation of POJK 51 issued by OJK, as well as criteria from research conducted by Vigfússon et al. (2021). The research instruments used are literature review and interviews, and the data analysis techniques in this study are content analysis and descriptive analysis. The results showed that Bank Sumsel Babel had implemented sustainable finance at the initial implementation stage. However, there are still several stages that have not yet been implemented by Bank Sumsel Babel, such as adjusting SPO in the BKI Division, developing or innovating sustainable finance products/services, initiating portfolios, and external education. In addition, Bank Sumsel Babel has not fully succeeded in implementing sustainable finance based on POJK 51 of 2017, where Bank Sumsel Babel still has not internalized key principles such as responsible investment, sustainable business strategies and practices, and social and environmental risk management principles. Factors that hinder the implementation of sustainable finance at Bank Sumsel Babel are barriers from external parties (customers) and lack of resources. The factors that caused the unsuccessful implementation of sustainable finance at Bank Sumsel Babel are management style and the effect of implementation support, also the time frame and priorities set