ACCRUALS (Accounting Research Journal of Sutaatmadja)
Not a member yet
604 research outputs found
Sort by
THE ROLE OF SHARIA BANK IN THE DEVELOPMENT OF THE ISLAMIC ECONOMY IN SOUTH SULAWESI
No full textSharia banks play a very important role in the development of the Islamic economy, especially in areas where the majority of the population is Muslim, such as South Sulawesi. In this context, Islamic banks not only function as financial institutions, but also as drivers of economic growth based on fairsharia principles and in accordance with Islamic teachings. This article aims to analyze the role of Islamic banks in advancing the Islamic economy in South Sulawesi, with a focus on aspects of financing micro, small and medium enterprises (MSMEs), sharia investment, and their contribution to community welfare. Using a qualitative approach, this research explores various policies, practices and challenges faced by Islamic banks in developing a regional economy based on Islamic values
LEVEL OF EFFECTIVENESS OF BANKING FINANCING PRODUCTS IN SOUTH SULAWESI COMPARATIVE STUDY OF SHARIA BANKING AND CONVENTIONAL BANKS
No full textThis study evaluated the effectiveness of financing products provided by Islamic and conventional banks in South Sulawesi, focusing on customer growth, asset performance, and financing trends. Data from 2023 showed that Islamic banks recorded a customer growth rate of 5.85%, reaching 49.12 million customers, compared to 4.22% growth for conventional banks with 13.47 million customers. Islamic banks also demonstrated a significant increase in their total assets, from Rp771.29 trillion in February 2023 to Rp851.54 trillion in February 2024. Despite this growth, conventional banks remained dominant in terms of total financing, achieving Rp21.07 trillion, while Islamic banks reached Rp1.45 trillion but with a higher growth rate of 15.89%.
The findings indicate that Islamic banking is gaining increasing trust and preference, particularly in regions with a high Muslim population, driven by innovative product offerings and enhanced operational efficiency. However, conventional banks continue to leverage their scale and established market presence. The results highlight the opportunities for Islamic banks to further improve their competitiveness by addressing service speed and expanding product diversity, while conventional banks may benefit from adopting strategies tailored to local market demands. This study underscores the potential for both banking systems to foster financial inclusivity and adapt to evolving consumer needs in South Sulawesi
The Role Moderating of Industrial Competition in The Effect Of Corporate Governance and Risk Management on Sustainability Performance
No full textThis research aims to examine and analyze the role of industrial competition in moderating the relationship between corporate governance and risk management and sustainability. This type of research is associative quantitative. The population is industrial companies listed on the Indonesia Stock Exchange in 2017-2021, with sample 33 industrial companies. Determination of number of samples uses purposive sampling method. The hypothesis was tested using eviews 10 program with panel data regression and Moderated Regression Analysis (MRA). The research results show that governance has no effect on sustainability performance, but risk management has an effect on sustainability performance. Meanwhile, Industrial Competition strengthens the relationship between governance and sustainability performance and Industrial Competition weakens the relationship between risk management and sustainability performanc
PENINGKATAN NILAI KOPERASI HOMESTAY LONEK JEMPOL BERHAD MALAYSIA DENGAN METODE GROWTH WHEEL
Full text linkKampung Lonek menghadapi tantangan seperti kekurangan modal, integrasi teknologi, dan persaingan dengan perusahaan swasta global. Oleh karena itu, penelitian ini bertujuan untuk menganalisis struktur bisnis koperasi, hubungan dengan pelanggan, pengelolaan internal, dan operasional koperasi menggunakan framework GrowthWheel. Analisis ini diharapkan dapat menemukan peluang dan masalah yang dapat membantu koperasi berkembang secara optimal dan berkelanjutan. Penelitian ini menggunakan metode deskriptif kualitatif dengan observasi langsung ke Institut Koperasi Malaysia dan Koperasi Kampung Lonek Negeri Sembilan. Data dikumpulkan dari dokumen koperasi, laporan keuangan, dan literatur tentang koperasi dan model analisis bisnis yang relevan. Analisis menggunakan framework GrowthWheel menyoroti empat aspek utama: Business Concept, Customer Relations, Operations, dan Organization. Hasil penelitian menunjukkan bahwa koperasi berhasil meningkatkan pendapatan melalui kombinasi layanan homestay, wisata budaya edukasi, ekowisata, dan penjualan produk lokal. Identifikasi pelanggan potensial juga dilakukan untuk mengembangkan strategi pemasaran yang tepat
BUSINESS STRATEGY IMPROVING OF LONEK JEMPOL BERHAD HOMESTAY COOPERATIVE USING A BUSINESS MODEL CANVAS APPROACH
Full text linkKoperasi memiliki peran penting dalam mendukung perekonomian masyarakat. Perubahan lingkungan dampak digitalisasi industri, globalisasi, dan perilaku konsumen menuntut Koperasi perlu memiliki strategi bisnis yang mampu merespons perubahan ini agar tetap relevan dan berkelanjutan. Business Canvas Model (BCM) digunakan sebagai kerangka kerja untuk mengevaluasi elemen-elemen model bisnis koperasi, termasuk segmen pelanggan, proposisi nilai, saluran distribusi, hubungan pelanggan, arus pendapatan, sumber daya utama, aktivitas utama, mitra utama, dan struktur biaya.
Penelitian ini bertujuan untuk menganalisis kinerja keuangan dan mengembangkan strategi bisnis Koperasi Homestay Lonek Jempol Berhad di Kampung Lonek, Batu Kikir, Bahau, Negeri Sembilan Malaysia dengan pendekatan Business Model Canvas (BMC). Sampel data adalah laporan keuangan Koperasi Homestay Lonek tahun 2021-2022 yang dianalisis dengan metode deskriptif pemetaan elemen BMC dan hasil observasi Koperasi Homestay Lonek.
Hasil analisis menunjukkan adanya peningkatan dalam pendapatan Koperasi didukung peningkatan kontribusi sektor pelancongan. Pemetaan strategi koperasi berfokus pada nilai, seperti pengalaman budaya autentik, ekowisata, dan interaksi langsung dengan masyarakat lokal. Hal tersebut mampu menarik segmen pelanggan yang relevan dan meningkatkan daya saing. Penerapan BMC memberikan kerangka kerja Koperasi Homestay Lonek agar mampu efektif merancang strategi bisnis koperasi berbasis komunitas, nilai unik, dan efisiensi operasional untuk mendukung keunggulan bersaing, keberlanjutan bisnis, dan kontribusi signifikan pada perekonomian
The Role of Company Size in Moderating the Effect of Profitability on Dividend Policy with Liquidity as a Control
No full textDividend policy is an important decision in financial management that affects shareholder welfare and the company's financial stability. In the banking industry in Indonesia, dividend policy is influenced by various factors, including profitability, liquidity and company size. This research aims to analyze the effect of profitability on dividend policy by considering company size as a moderating variable and liquidity as a control variable. Using banking data in Indonesia, the research results show that profitability has a significant influence on dividend policy, while company size strengthens this relationship. In addition, liquidity acts as a control factor that moderates financial flexibility in dividend distribution. This research contributes to understanding the factors that influence dividend policy in the banking sector and its implications for corporate financial strategies
Green Accounting and Sales Growth: A Strategy Toward Sustainable Financial Performance in Energy Companies in Indonesia
No full textThis study aims to analyze the effect of green accounting and sales growth on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Financial performance is proxied by Return on Assets (ROA), while green accounting is measured using an environmental CSR cost index relative to net income after tax. Sales growth is calculated based on the percentage change in annual sales. This research employs a quantitative approach using secondary data, and the analytical technique applied is multiple linear regression through SPSS software version 23. The results show that green accounting has a negative effect on financial performance, whereas sales growth has a positive effect. Simultaneously, both variables significantly influence financial performance. These findings imply that although environmental initiatives are important for social legitimacy, their implementation needs to be more efficient and value-oriented. Meanwhile, sales growth proves to be a key factor in driving the profitability of energy companies in Indonesi
The Influence of Key Audit Matters, Audit Fees, and Company Size on Audit Quality
No full textThis research aims to determine the influence of key audit matters, audit fees, and company size on audit quality. The method used in this research is quantitative using multiple linear regression and SPSS version 25. The population used in this research is property companies listed on the Malaysian Stock Exchange in 2021-2023. The sample in this research was sought using a purposive sampling method consisting of 45 companies. The data used is secondary data from property financial reports listed on the Malaysian Stock Exchange for the 2021-2023 period. The research results show that the key audit matters variable does not have a positive and significant effect on audit quality with a significance value of 0.945. Audit fees partially have a positive and significant effect on audit quality with a significance value of 0.004 and company size partially has a positive and significant effect on audit quality with a significance value of 0.000. Based on the analyzes it can be partially concluded: 1) the key audit matters variable does not have a positive and significant effect on audit quality. 2) audit fees partially have a positive and significant effect on audit quality. 3) Company size partially has a positive and significant effect on audit quality
The Effect of Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio on Tax Avoidance in Insurance Companies Registered on The Indonesia Financial Services Authority in 2019 – 2023
Full text linkThis study aims to determine the influence of Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio on Tax Avoidance in insurance companies listed with the Indonesia Financial Services Authority from 2019 to 2023. The study utilizes a sample of 34 conventional general insurance companies selected through purposive sampling techniques.
The type of data used is secondary data obtained through the observation of financial reports of insurance companies registered and supervised by Indonesia Financial Services Authority from 2019 to 2023. Data analysis is performed using SPSS 27 software with various analysis techniques, including descriptive statistical tests, classical assumption tests, multiple linear regression analysis, determination coefficient analysis, partial hypothesis tests, and simultaneous hypothesis tests.
The research results show that (1) Return on Equity has no effect on Tax Avoidance, (2) Current Ratio has a positive effect on Tax Avoidance, (3) Debt to Asset Ratio has a positive effect on Tax Avoidance, (4) Risk Based Capital has no effect on Tax Avoidance, (5) The simultaneous test shows that Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio have a simultaneous effect on Tax Avoidance