Jurnal Keberlanjutan (Journal of Sustainability)
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The Effect of Auditor Competence and Independence on Audit Quality: The Moderating Role of Audit Fees (A Case Study of Public Accounting Firms in Bandung)
Full text linkThe purpose of this study is to evaluate various aspects of audit quality in Indonesia, with a particular emphasis on auditor competence, independence, and audit costs at public accounting firms in Bandung. A quantitative approach is applied using descriptive, associative, and causal methods. To collect data, auditors from 17 randomly selected public accounting firms were used as respondents in a closed-ended questionnaire based on a Likert scale. The data were analyzed using SEM-PLS techniques together with the SmartPLS 4 tool. The results of the analysis showed that auditor competence and independence greatly influence audit quality. Conversely, audit fees do not significantly affect audit quality, but they weaken the relationship between competence and audit quality. Meanwhile, audit fees do not moderate the relationship between independence and audit quality. These findings highlight the crucial role of auditor competence and objectivity in maintaining high audit quality, in line with Attribution Theory. Practically, companies should invest in improving auditor skills, ensure auditor independence, and establish audit fees that are fair and proportional. Future studies are encouraged to adopt a mixed-method approach
Factors Affecting Audit Quality in Public Accounting Firms in Padang
Full text linkThis study aims to analyze the influence of competence, independence, accountability, integrity, professionalism, and audit fees on audit quality in Public Accounting Firms (PAFs) in Padang City. This research employed a quantitative approach. Data were collected through questionnaires distributed to 37 auditors from 7 PAFs selected using purposive sampling. The data analysis techniques used in this study were descriptive analysis and inductive analysis employing multiple linear regression. The results show that competence, independence, integrity, and professionalism have a positive and significant effect on audit quality. Meanwhile, accountability and audit fees have no significant effect. Simultaneously, all six variables significantly influence audit quality, with an Adjusted R² value of 0.783, indicating that these variables can explain 78.3% of the variation in audit quality
Financial Decisions and Firm Value: The Moderating Role of Good Corporate Governance and Environmental Disclosure
Full text linkThis research aims to examine the effect of investment decisions, funding decisions, and dividend policy on firm value by including good corporate governance and environmental disclosure as moderating variables. This research was conducted on 47 banking sub-sector companies listed on the Indonesia Stock Exchange in 2023, to provide an empirical picture of the dynamics of financial decision-making and its implications for market valuation. The approach used is quantitative research with data analysis techniques, Moderated Regression Analysis, to test nine research hypotheses, based on secondary data obtained from the company's annual report. The results showed that investment decisions and dividend policy had a positive effect on firm value, while funding decisions had no significant effect. Meanwhile, institutional ownership and environmental disclosure are not proven to moderate the relationship between the three financial decisions and firm value. These findings indicate that investment decisions and dividend policies are important signals for the market, while the moderating role of good corporate governance and environmental disclosure is not optimal in the context of the banking industry. This research is expected to enrich empirical studies related to signal theory and provide input for company management and stakeholders in formulating financial strategies and sustainability policies that support the increase in firm value
Public Service Innovation Through E-Government: A Case Study of the Bandung District Court, Class 1a Special
Full text linkDigital transformation in the judicial sector represents a key aspect of e-Government implementation, aimed at enhancing the effectiveness, transparency, and accountability of public services. The Supreme Court of the Republic of Indonesia has developed various technology-based innovations, including the Case Tracking Information System (SIPP), e-Court, Integrated Service Center (PTSP) Online, and the Supervisory Information System (SIWAS). The Bandung District Court Class 1A Special, as one of the courts with a high caseload, faces an urgent need to adopt digital service innovations. This study aims to analyze the implementation of e-Government-based public service innovations in the Bandung District Court Class 1A Special. A qualitative approach with descriptive analysis was employed, supported by secondary data from regulations, official Supreme Court reports, and SIPP records of the Bandung District Court. The analysis was carried out using the SWOT-TOWS framework to identify enabling factors, barriers, and opportunities for system development. The findings indicate that e-Government innovations have improved service accessibility, accelerated administrative processes, and strengthened case transparency. However, challenges remain, including limited platform integration, non-real-time data updates, uneven human resource capacity, and low levels of digital literacy among users. The proposed optimization strategies include enhancing system interoperability, providing intensive training for court staff, and strengthening technical regulations to ensure consistent implementation. This study contributes theoretically to the discourse on e-Government-based public service innovation and offers practical recommendations for the Supreme Court and district courts in building more responsive, transparent, and sustainable public services
Gender Analysis of Understanding the Tax Harmonization Law and Government Treasurer Competence in Tax Compliance (Case Study at the Education Standards, Curriculum, and Assessment Agency)
Full text linkThe purpose of this study is to examine and analyze the understanding of the tax regulation harmonization law and the competence of government treasurers towards tax compliance from the perspective of male and female genders. Tax compliance research is often conducted on MSMEs; the author chose government treasurers as a novelty from previous studies. The population of this study was government treasurers at the Education Standards, Curriculum and Assessment Agency. The data collection method was carried out by distributing questionnaires to taxpayer treasurers. The data processing technique used was Structural Equation Modeling (SEM) with SmartPLS 3.0 software. The results of the study indicate that 1) Understanding of knowledge of the HPP Law (male gender) has a positive effect on tax compliance. 2) Understanding of knowledge of the HPP Law (female gender) has a positive effect on tax compliance. 3) Competence of government treasurers (male gender) has a positive and significant effect on treasurer tax compliance. 4) Competence of government treasurers (female gender) has a positive and significant effect on treasurer tax compliance. This study is expected to be used as a reference for further research and provide input for the government in order to create policies related to tax regulations to facilitate government treasurers in carrying out their tax obligations
Accounting Treatment of Travel Agent Package Revenue at Hotel X
Full text linkThe purpose of this study is to determine the accounting treatment for revenue arising from travel agent packages. This study analyzes the process of recognizing, measuring, presenting, and disclosing travel agent package revenue in accordance with PSAK No. 72 of 2020. The research methodology used is a qualitative descriptive approach with a case study at the Conrad Bali Hotel. Data collection techniques were carried out through interviews, observations, and documentation of the Accounts Receivable, Chief Accountant, Income Audit, and Reservation departments. The results show that the Conrad Bali Hotel has implemented revenue accounting treatment systematically and according to standards. Revenue recognition is carried out using the accrual method, revenue measurement is based on the original price of services provided, revenue presentation in the income statement is not specifically separated from other hotel revenue, and disclosures include information regarding the amount of revenue obtained from the sale of the package
Implementation of Food Procurement with Cluster Discounts to Increase Food Cost Efficiency in Hotels X
Full text linkThis study examines the implementation of food procurement with cluster discounts as an effort to optimize food costs at Hotel X. The research aims to analyze the effectiveness of cluster discount systems, which are carried out through collaborative purchasing among hotels under Marriott International, in maintaining efficiency while ensuring the quality of ingredients. The study employs a qualitative descriptive approach with triangulation of data collection through observation, interviews, and documentation within the purchasing and cost control departments. The findings indicate that the application of cluster discounts contributes to lower actual food cost percentages compared to the standard set by the hotel, which reflects a consistent efficiency in food procurement. This efficiency demonstrates that the strategy not only reduces costs but also supports the sustainability of service quality in line with hotel operational standards. The research concludes that the cluster discount system is a relevant and effective method for food cost control in the hospitality industry, and it can serve as a model for other hotels seeking to improve procurement strategies and cost management practices
The Influence of Talent Management and Work Motivation on the Performance of Non-PNS Government Employees at Ganesha University of Education
Full text linkThis study aims to examine the influence of talent management and work motivation on the performance of Non-PNS government employees at Ganesha University of Education. The research method used is a survey method using a questionnaire as a data collection tool. The research sample was Non-PNS government employees at Ganesha University of Education consisting of various work units. The object of the study involved employees divided into several departments totaling 136 respondents to be used as samples. The results of data analysis using multiple linear regression methods showed that talent management has a positive and significant influence on the performance of Non-PNS government employees at Ganesha University of Education. Likewise, work motivation has a positive and significant influence on the performance of Non-PNS government employees at Ganesha University of Education. The findings of this study indicate that talent management and work motivation play an important role in improving the performance of Non-PNS government employees at Ganesha University of Education. Therefore, improving talent management and work motivation can be an effective strategy for the government and educational institutions to improve the performance of Non-PNS government employees at Ganesha University of Education
Evaluation of the Career Development Program for Educational Personnel in Ganesha University of Education in Order to Improve University Performance
No full textGanesha University of Education (Undiksha) is one of the tertiary institutions that demands superior skills, increased productivity and knowledge related to employee performance with the aim of encouraging university performance achievements. This demand emphasizes the need for career development for educational staff at Undiksha. Therefore, it is necessary to evaluate the implementation of educational staff career development programs to improve university performance. This study aims to identify and evaluate the effectiveness of implementing the career development program for Undiksha education staff. This research was conducted using a qualitative descriptive method. The results of this study indicate that Undiksha has various career development programs for education staff through the provision of training, workshops, comparative studies, as well as through educational assistance to increase the education level (S-2 and S-3) of education staff. Based on the evaluation carried out on the career development program for educational staff, the programs implemented by Undiksha were able to improve the university's overall performance. The results of this research are expected to contribute both theoretically and practically related to the importance of career development for educational staff in tertiary institutions in order to improve university performance
The Role of Government Internal Supervisory Apparatus (APIP) in Corruption Prevention in Local Governments Districts/Cities Central Sulawesi Province
Full text linkThis study aims to examine the role of Government Internal Supervisory Apparatus, which consists of three indicators—APIP Capability, SPIP Maturity, and TLRHP in the corruption prevention across 13 districts/cities governments in Central Sulawesi Province. Data analysis was conducted using WarpPLS 7.0 software to assess the effect of each variable on corruption prevention. The results of the study indicate that all three indicators have a significant influence on enhancing corruption prevention efforts. APIP plays a major role and holds significant responsibility in realizing accountable and transparent financial governance in government. In this regard, APIP serves as a bridge between the government and the public to build public trust in government institutions through proactive prevention efforts. The role of APIP is crucial in creating an environment that supports corruption prevention; therefore, commitment and consistency from local governments are required to improve APIP capabilities, SPIP maturity, and follow-up on Audit Board of Indonesia (BPK) recommendations