ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE CHALLENGE DIGITALISATION OF PENSION FUND SERVICES FOR ELDERLY PENSIONERS: EVALUATION OF THE USE OF DAPENBUN ONLINE APPLICATION AT PTPN III MEDAN
No full textDigitalisation has been a key driver in the transformation of Indonesia's financial sector and pension services, but elderly retirees face various obstacles, such as low digital literacy, limited internet access, and physical difficulties in using technology. This article discusses the challenges of digitalisation of pension fund services for elderly retirees through an evaluation of the use of the Dapenbun Online application at PTPN III Medan. This research uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation studies. The results show that although the Dapenbun Online application offers easy access to information and pension claims, it still has various challenges. Therefore, this article recommends solutions such as ball pick-up services, development of telephone services, and training to improve technological understanding among retirees, in order to create a more inclusive and responsive service to the needs of elderly retirees
SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE
Full text linkIn terms of global economic growth, Indonesia ranks 40th with the best economic growth out of 195 countries, with a growth of 4.94 per cent in 2023. Indonesia's growing economy does not escape the threat of fraud. To detect someone committing fraud, signs or symptoms commonly called red flags are needed. The existence of an investigative audit will produce red flags or signals of irregularities.
This research aims to find out how investigative audits can detect and reveal corruption by using examples of corruption cases that have occurred as literature studies to be theoretically analysed. This study employs a SLR approach that explores investigative audits from various reference sources.
The results of the discussion by dissecting selected literature and reviewing fraud cases that occur, considering the researcher’s findings, it can be said that Cris Kuntadi is the most active researcher in the field of investigative auditing on fraud disclosure. Fraud that occurs can be observed by the presence of red flags in a Perpetrators, Living beyond means or lifestyle is one of the common characteristics of red flags which can be caused by personal financial need to cover this lifestyl
ANALYSIS BUSINESS MODEL CANVAS ON HOMESTAY LONEK JEMPOL BERHAD
Full text linkPenelitian ini bertujuan untuk menganalisis penerapan Business Model Canvas (BMC) di Koperasi Kampung Lonek Jempol Berhad sebagai alat strategis untuk meningkatkan efektivitas bisnis. Dengan pendekatan deskriptif kualitatif, penelitian ini mengidentifikasi segmen pelanggan, proposisi nilai, saluran, hubungan pelanggan, aliran pendapatan, sumber daya kunci, aktivitas kunci, kemitraan kunci, dan struktur biaya. Hasil penelitian menunjukkan bahwa penerapan BMC memberikan manfaat signifikan dalam merancang strategi bisnis yang lebih berkelanjutan. Namun, terdapat tantangan dalam implementasinya, termasuk keterbatasan sumber daya dan pemahaman anggota koperasi. Penelitian ini merekomendasikan pentingnya pelatihan dan pemberdayaan anggota untuk meningkatkan kapasitas kewirausahaan
THE PRESENCE OF ROA AS A MODERATING VARIABLE IN THE EFFECT OF FOREIGN OWNERSHIP AND TRANSFER PRICING ON TAX AVOIDANCE
Full text linkDeveloping countries such as Indonesia are in dire need of state revenue to cover government expenditures in building infrastructure. Tax revenue in Indonesia is still considered not running optimally. This is because Indonesia's tax ratio is still relatively low, not reaching the standard level of tax ratio that should be for developing countries. Tax revenue is considered less than optimal due to cases of tax avoidance from business actions that take advantage of the loopholes in applicable tax regulations.
This research aims to find out the influence of foreign ownership and transfer pricing on tax avoidance with ROA as a moderating variable using quantitative descriptive research methods. Statistical testing was carried out using panel data regression analysis with the help of Eviews software.
The results of the study can be concluded that foreign ownership has no effect on tax avoidance, transfer pricing has an affects on tax avoidance, ROA is unable to moderate foreign ownership on tax avoidance, and ROA unable to moderate transfer pricing on tax avoidanc
THE USE OF PAYMENT SYSTEM (QRIS) ON UMKM BUSINESS DEVELOPMENT AT STIEM BONGAYA CAMPUS
Full text linkCurrently, QRIS has begun to be widely used by MSMEs as a more efficient non-cash payment system, but some parties have doubts about the security and effectiveness of this payment system. This study aims to determine how the QRIS Payment System affects MSME business development at the Stiem Bongaya Campus. In this study, the research method used was quantitative method, with data collection techniques through observation, questionnaires and documentation. The sample used is the sample formulated by Slovin, namely 100 Stiem Bongaya students. The data obtained from the research results and processed using data analysis and the help of the Microsoft Excel program and SPSS version26 which consists of validity and reliability tests, simple linear regression analysis and the coefficient of determination. The results of this study indicate that the perceived influence of the QRIS Payment System in Makassar City is in the good category with an achievement of 78.65% and MSME Business Development is also in the good category with an achievement of 77.25%. The QRIS Payment System variable has a positive and significant effect on the dependent variable MSME Business Development
The Effect of Eco-efficiency and Environmental Performance on Company Value with Company Size as a Moderating Variable
No full textThis study aims to analyze the effect of eco-efficiency and environmental performance on firm value, with company size moderating the relationship between Eco-efficiency and environmental performance on firm value.
The population in this study are manufacturing companies listed on the Indonesia stock exchange for the period 2021 - 2023. The sampling technique used purposive sampling method. purposive sampling and obtained 45 companies that met the criteria. The type of data used is secondary data and the hypothesis testing method uses multiple regression analysis with the Moderate Regression Analysis (MRA) technique.
Based on the results of this study, it shows that the variable eco-efficiency and environmental performance has a significant positive effect on firm value. With the moderation variable used, namely company size, it shows that company size has a significant positive effect on the relationship between eco-efficiency variables and environmental performance on firm value
IMPACT OF ISLAMIC FINANCING ON INCREASING WELFARE OF UMKM IN SOUTH SULAWESI
No full textThis study examines the impact of Islamic financing on the enhancement of equality for Micro, Small, and Medium Enterprises (MSMEs) in South Sulawesi. As one of the regions with a growing number of MSMEs, South Sulawesi has seen an increasing interest in Islamic financial products as an alternative source of capital. The research aims to evaluate how Islamic financing contributes to the economic empowerment of MSMEs, especially in addressing inequality in access to financial resources. Data was collected through surveys distributed to MSME owners in various sectors in South Sulawesi, focusing on their experiences with Islamic financing institutions. The results indicate that Islamic financing has significantly improved the access of MSMEs to capital, which in turn has fostered better financial inclusion and equal opportunities for business growth. The study highlights key factors such as the compliance of Islamic financial products with local values, the ease of accessing financing, and the role of Islamic banks in supporting MSMEs. These findings suggest that Islamic financing can be an effective tool in promoting economic equality and improving the sustainability of MSMEs in South Sulawesi
THE IMPACT OF ALTRUISM ON REPURCHASE INTENTION IN CONSUMERS WHO USE THE BODY SHOP'S BODY MIST PRODUCTS IN SUBANG CITY
No full textThis research aims to analyze the impact of altruism on repurchase intention in consumers who use Body Mist products from The Body Shop. Altruism is measured based on consumers' attitudes towards social and environmental issues, such as The Body Shop's use of environmentally friendly ingredients. This research used a descriptive survey method with a total of 81 respondents who had used Body Mist products. Data were analyzed using simple linear regression to see the relationship between altruism and repurchase intention. The research results show that altruism has a positive and significant influence on consumers' repurchase intentions. Consumers who care about the environment tend to be more loyal and willing to make repeat purchases. These findings indicate that altruistic values can be an important factor in creating consumer loyalty towards environmentally friendly
products
PROPTECH (PROPERTY TECHNOLOGY) BUSINESS OPERATIONAL PLANNING
No full textA systematic approach to establishing a technology-based property (Proptech) business in Indonesia is an urgent need in the digital era. This research is motivated by the complexity of regulations, operations, and technology faced in establishing and managing a Proptech business. The main problems identified are how to build a strong legal and administrative foundation, integrate technology effectively, and ensure efficient operations to meet market needs. This research aims to develop a Proptech operating model that covers all strategic aspects, from legality, property management, to the application of digital technology in customer service. This study highlights the importance of automation, quality management, and risk management as the keys to the success of Proptech businesses in Indonesia. The results of the research are expected to contribute to the development of integrated Proptech business policies and create added value for property owners, tenants, and related business actors
FACTOR ANALYSIS OF SUSTAINABILITY AND HALAL PRACTICES IN THE COFFEE INDUSTRY: A STUDY OF KENANGAN COFFEE CHAINS
No full textThe global coffee supply primarily depends on smallholder farmers, with millions relying on coffee as their main income. Many of these farmers live below the poverty line, face challenges with mechanization due to hilly terrain, and lack access to stable contracts, credit, and knowledge for long-term investment. Climate change further threatens coffee production, potentially halving supply by 2050.
Indonesia's leadership in the halal economy is driven by its large Muslim population, rising awareness of the halal lifestyle, and government support. In the Fourth Industrial Revolution, halal supply chain management now covers all stages, from raw materials to product distribution, ensuring comprehensive halal compliance.
The method used in this research is a quantitative method with a descriptive research type. The population in this study includes all consumers of Kenangan Coffee. The sampling technique used is Non-Probability Sampling with a sample of 123 Kenangan Coffee consumers from all age groups who purchased coffee at Kenangan Coffee outlets throughout Indonesia.
The results of the analysis indicate that sustainability practices are identified through four main factors, which include energy consumption efficiency, waste reduction, the use of sustainable materials, environmentally friendly products, commitment to the local community, financial sustainability, and gender equality in the workforce. Meanwhile, the analysis of halal practices resulted in three main factors, focusing on compliance with halal standards, cleanliness and quality in the production process, as well as consumer trust and satisfaction with halal products, including a willingness to pay more for certified halal products