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Pengaruh Literasi Keuangan dan Uang Saku Terhadap Perilaku Konsumtif Mahasiswa Politeknik Negeri Tanah Lau
No full textPenelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan uang saku terhadap perilaku konsumtif mahasiswa Politeknik Negeri Tanah Laut. Metode yang digunakan adalah kuantitatif., data dikumpulkan melalui kuesioner dengan 76 responden dan data dianalisis menggunakan SPSS versi 26. Analisis data menggunakan regresi linear berganda, uji analisis yang digunakan meliputi uji normalitas, uji reliabilitas, uji normalitas, uji heterokedastisitas, dan uji multikolineritas. Hasil penelitian menunjukkan 1) literasi keuangan tidak berpengaruh terhadap perilaku konsumtif; 2) uang saku berpengaruh terhadap perilaku konsumtif; 3) literasi keuangan dan uang saku berpengaruh terhadap perilaku konsumtif mahasiswa. Nilai koefisien determinasi (R2) sebesar 0,109 menunjukkan bahwa kedua variabel bebas menjelaskan 10,9% variabel perilaku konsumtif., sedangkan sisanya sebesar 89,1% dipengaruhi oleh variabel lain. Kesimpulan dari penelitian adalah pengelolaan keuangan yang baik dalam penggunaan uang saku sangat penting untuk mengurangi perilaku konsumtif, meskipun literasi keuangan belum menunjukkann pengaruh langsung terhadap perilaku konsumtif
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi SDM dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan
Full text linkIn Indonesia, a regulation has been established that requires small businesses to prepare financial statements or maintain proper accounting records, namely Minister of Cooperatives and Small and Medium Enterprises Regulation No. 2 of 2024 concerning Cooperative Accounting Policy. However, despite the enactment of this regulation, in reality, many MSME players still prepare financial statements that do not comply with standards, and some do not prepare financial statements at all. The purpose of this study is to identify the factors influencing the quality of financial statements in SMEs in the city of Medan. The research method chosen is a mixed-methods approach. The population in this study consists of SMEs registered with the Cooperative and SME Agency of the City of Medan. The sample was reduced using purposive sampling with selected criteria, resulting in a total of 113 samples. Data will be analyzed using path analysis (Smart PLS). The results of the analysis indicate that the three independent variables—information technology utilization, human resource competence, and internal control systems—have a positive and significant impact on the quality of SME financial statements. Among these three variables, the internal control system has the most dominant influence, with an effect size of 61.5%. This indicates that the better the implementation of internal control systems, the higher the quality of financial reports produced by SMEs. This finding has practical implications for SME development, particularly in strengthening internal control aspects and improving the utilization of information technology and human resource competencies to support the accountability and transparency of financial reports. 
Family Firms That Care: CSR’s Hidden Path to Performance
Full text linkThis study examines the effectiveness of Corporate Social Responsibility (CSR) in improving employee commitment and organizational performance, focusing on its role as a psychological strategy. Many companies are reluctant to implement CSR because they believe it has no direct effect on performance, especially since factors such as organizational identification and commitment are difficult to measure. The research uses a quantitative approach with primary data collected through an online survey of employees from family firms in Batam. The population consists of all employees of family firms in the area, with purposive sampling producing 211 respondents. Data analysis employed the Partial Least Squares (PLS) method using SmartPLS software. The results show that CSR toward employees and CSR toward the environment significantly improve organizational performance through partial mediation by organizational commitment and organizational identification. CSR toward employees has the strongest mediation effect through organizational commitment, while CSR toward the environment shows partial mediation through organizational identification. CSR toward the community has weak or no mediation effects. The findings indicate that CSR programs focusing on employees and the environment are more effective in enhancing performance by strengthening employee identification and commitment. For management, this suggests designing CSR initiatives that involve employees directly. The results also offer guidance for educational institutions and policymakers in creating more contextual human resource and CSR programs. This research contributes to understanding the psychological mechanisms linking CSR and performance through sequential mediation of organizational identification and commitment, an area that remains underexplored in family firms in emerging economies. This study extends CSR research by introducing sequential mediation of organizational identification and commitment in family firms in emerging economies, a mechanism rarely examined in prior studie
Village Fund Realization, Leadership Capacity, and Geographical Barriers: Evidence from 1,841 Villages in Central Sulawesi, Indonesia
No full textThis study aims to analyze the influence of the realization of village funds, the capacity of the village head, and the geographical barriers on the performance of the village government. Based on 1.841 villages in Central Sulawesi using Fixed Effect Regression, it was found that the realization of village funds and the education level of the village head had a significant positive influence on the performance of the village government, while the geographical barriers had a significant negative influence on the performance of the village government. Therefore, it can be concluded that optimizing the use of village funds, increasing human resource capacity, and reducing geographical barriers are important factors in encouraging the effectiveness of village governance. From the findings, it is hoped that it will be an encouragement for the government to improve village development through increasing the realization of targeted village funds, paying attention to certain aspects in the recruitment of village heads, and the use of special strategies to overcome performance gaps in villages far from the city/district cente
Good Corporate Governance, Firm Size, and Firm Value: The Moderating Role of Profitability
Full text linkThe value of a company is an important indicator for investors in assessing business sustainability, and it can be influenced by internal governance mechanisms and firm characteristics. However, previous studies provide inconsistent findings regarding the role of Good Corporate Governance (GCG), firm size, and profitability in determining company value, especially in the non-cyclical consumer sector which is considered more resilient during economic fluctuations. This study aims to analyze the effect of GCG and firm size on company value, with profitability as a moderating variable. This research applies a quantitative approach using secondary data obtained from annual and sustainability reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sample was determined using purposive sampling, resulting in 23 companies with a total of 115 observations. The data were analyzed through descriptive statistics and Moderated Regression Analysis (MRA) using SPSS version 27. The results indicate that the board of commissioners, managerial ownership, audit committee, and firm size significantly influence company value, while the board of directors and institutional ownership show no significant effect. Furthermore, profitability strengthens the effect of the board of commissioners, managerial ownership, audit committee, and firm size on company value, but it does not moderate the influence of the board of directors and institutional ownership. Theoretically, this study contributes by providing empirical evidence on the interaction between GCG mechanisms, firm size, and profitability in enhancing firm value within a specific sector. Practically, the findings highlight the importance of effective governance practices and profitability optimization as strategic considerations for managers and investors in improving firm value in the Indonesian capital market
Pengaruh Kompetensi, Profesionalisme, Dan Tekanan Waktu Terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Pemoderasi
Full text linkThis research examines the influence of competence, professionalism and time pressure on the quality of investigative audits by applying information technology as a moderator. This research uses a quantitative method using primary data and the selection of respondents is based on purposive sampling with the criteria of of auditors at The Audit Board of the Republic of Indonesia (1) having conducted an investigative examination in order to calculate state losses, (2) having a Certified Fraud Auditor (CFrA) and Certified Fraud Examiner (CFE) certification, (3) fulfilling the education and training hours per year at the Directorate General of Investigative Unit of the BPK RI. The data used in this research came from a questionnaire survey distributed to respondents from October 23 th -26th 2023. The final sample used in this study amounted to 78 observations. The research tested competence, professionalism has a positive effect on the quality of investigative audits, while time pressure has a negative effect on the quality of investigative audits and the application of information technology as a moderator strengthens the effect of competence, and professionalism on the quality of investigative audits, and weakens the negative effect of time pressure on the quality of investigative audits. This research contributes to the literature on investigative auditing and suggests improving auditor competence and professionalism and using information technology in conducting investigative audit
Urgensi Penerapan Carbon Tax Sebagai Upaya Mitigasi Perubahan Iklim Untuk Meningkatkan Sustainable Economic Growth
Full text linkThe increase in carbon emissions from year to year has an impact on climate change in the world, especially in Indonesia, therefore the government has stipulated Law No. 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP), in Article 17 Chapter IX of the Law on HPP concerning carbon tax. The article explains that the Indonesian Government will impose a carbon tax on every carbon emission produced from both production and consumption activities. The implementation of carbon must be balanced in order to provide benefits for all parties in order to achieve economic and environmental balance. With the implementation of a carbon tax, it is hoped that it can reduce the risk of climate change that is currently occurring and can increase sustainable economic growth. This study uses a descriptive qualitative approach, with data collection techniques using interviews and documentation. While the data analysis technique uses interactive analysis with three steps including data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of carbon tax will be able to reduce carbon emissions that can reduce climate change, in accordance with the government's target of reducing greenhouse gas emissions by 29% with its own capabilities and 41% with international support by 2030. In addition, carbon tax also has the potential to encourage sustainable economic growth, by instilling awareness in society by creating a culture and habits for each individual, especially business actors, to transition to environmentally friendly activities, such as creating new product innovations, prioritizing the use of environmentally friendly products, and carrying out activities that minimally produce carbon gas emissions, thus leading to the realization of sustainable economic development
Pengaruh Corporate Social Responsibility, Profitabilitas, Beban Pajak Tangguhan Terhadap Manajemen Laba
Full text linkThis research was conducted to determine the influence of Corporate Social Responsibility, Profitability, Deferred Tax Burden on Profit Management. Deferred tax assets arise if the time difference causes a positive correction so that the tax burden according to accounting is smaller than the tax burden according to tax regulations. Meanwhile, according to the Statement of Financial Accounting Standards (PSAK) No. 46 Revised 2017, deferred tax assets are the amount of income tax recoverable in the future period as a result of temporary differences that may be deducted and remaining loss compensation. Companies always try to reduce the amount of taxable profit with the aim of keeping tax payments low. The research uses quantitative methods with time series data for 2019-2022. The data analysis technique used is multiple linear regression analysis. The source of research data comes from 16 companies in the Automotive Sub Sector on the Indonesia Stock Exchange (BEI). The sampling technique in this research was purposive sampling method, data was obtained from 16 companies. The research results show that Corporate Social Responsibility (CSR) has an effect on Profit Management. Return On Assets (ROA) influences Profit Management. Deferred Tax Expenses affect Profit Managemen
Pengaruh Moral Reasoning, Budaya Collectivisme, dan Ethical Environment terhadap Tindakan Whistleblowing
Full text linkThis study aims to analyze the effect of moral reasoning, collectivist culture, and ethical environment on whistleblowing action. Furthermore, the research applies quantitatively with a questionnaire as the instrument. Measurement and testing of correlation between the research hypothesis variables using the SEM method which will be calculated using the Smart PLS program. The population consists of employees at Syariah Indonesia Bank, Surabaya branch. Moreover, the result shows that moral reasoning has a positive and significant effect on whistleblowing action for employees at Syariah Indonesia Bank, Surabaya branch. Likewise, collectivist culture has a positive and significant effect on whistleblowing action employees at Syariah Indonesia Bank, Surabaya branch. However, an interesting finding concludes that collectivist culture tends to prioritize group needs compared to individuals. Thus, it can affect individual courage to report unethical behavior. In addition, the findings can be a guide for Indonesia Syariah Bank giving insights into creating a culture that supports integrity and transparency. Also, it supports the individual to be brave in reporting ethical violence
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Berkelanjutan Perusahaan di Bursa Efek Indonesia Tahun 2022
Full text linkAn examination was conducted to investigate how Return on Assets (ROA), Company Size, Company Age, and Foreign Ownership influence Sustainability Report disclosure levels among companies listed on the Indonesia Stock Exchange (IDX) in 2022. The study employed a quantitative methodology using multiple linear regression analysis on 192 firms that published sustainability reports based on the 2021 Global Reporting Initiative (GRI) standards. The findings reveal that neither ROA nor Foreign Ownership significantly affects the level of sustainability disclosure. In contrast, Firm Size and Firm Age significantly positively correlate with sustainability disclosure practices. These results are in line with stakeholder and legitimacy theories, as larger and older companies tend to be more responsive to stakeholder demands and regulatory expectations regarding sustainability. Furthermore, this research highlights how the adoption of GRI 2021, which imposes more comprehensive and detailed reporting requirements, may influence disclosure behaviors, particularly for firms with limited resources or foreign ownership. This study contributes to the growing body of literature by identifying key determinants affecting sustainability reporting under the latest GRI framework. However, the research is limited to companies voluntarily adopting GRI 2021 standards, which may not fully represent all IDX-listed firms. Future research should consider broader samples and incorporate industry-specific or regulatory factors