Jurnal Keberlanjutan (Journal of Sustainability)
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The Role of Atlas Application in Moderating the Influence of Due Professional Care and Accountability on Audit Risk Assessment: Empirical Study on KAP in Bali Province
Get PDFThis study examines the role of the ATLAS application in moderating the influence of due professional care and accountability on audit risk assessment in public accounting firms (KAP) in Bali Province. This study uses a quantitative approach with the purposive sampling method to determine respondents, and data analysis is carried out using Moderated Regression Analysis (MRA). This study uses the COSO ERM theory to help understand and explain the research results related to risk management in the audit process. The study results show that due professional care has a positive and significant effect on audit risk assessment in Bali Province, which indicates that auditors who perform their duties with professional prudence tend to produce more accurate risk assessments. On the other hand, accountability had a positive but insignificant effect on audit risk assessment, suggesting that although there is a positive relationship, the influence is not strong enough to be considered statistically significant. The role of ATLAS cannot moderate the influence of due professional care or accountability on audit risk assessment, which indicates that ATLAS, although designed to support the audit process, has not been effective in strengthening the relationship. This study provides insights into the importance of due professional care in audit risk assessment and optimising the use of ATLAS in implementing audits
Preserving Traditional Cultural Practices in Tourism in Village Cultural Tourism: The Importance and Its Challenges
Get PDFTraditional tourism villages that live in the midst of modernity, in general, are difficult to survive and sustain. However, the development of competent tourism is a factor in causing a customary tourism village to maintain the practice of heritage traditions for tourism. This study aims to explain the traditional practices that can be offered for tourist attractions, the benefits obtained and the challenges in maintaining traditional village practices. The research uses a qualitative method, with informants consisting of Village Heads, Tribal Heads, Tourism Actors, MSMEs, Communities and Tourists, as well as documentation studies. The results of the study show that 8 types of traditional practices are maintained and become cultural tourism attractions, including traditional house traditions, local costumes, lifestyle culture, traditional ceremonies, weaving processes, local food, dances and attractions, and local languages. Traditional tourism villages have contributed to economic, social, cultural and environmental benefits. For the sustainability of traditional tourism villages, it is inseparable from a number of challenges, namely stakeholder commitment, economic interests, quality of human resources, cooperation, environmental issues, integrated tourism village development, and modernity
The Effect of Environmental Performance, Environmental Costs and Environmentally Friendly Products on Financial Performance
Get PDFThis research aims to find out whether environmental performance, environmental cost and eco-friendly products influence the financial performance of manufacturing companies on the Indonesia Stock Exchange. This type of company was chosen because the company has a high level of sensitivity which is of concern to investors due to the large amount of energy expended for its operational activities. The population used is cement, chemical and mining industry companies listed on the Indonesia Stock Exchange in 2021-2023. Sample selection was used through a purposive sampling method, during the 2021-2023 observation period and was not delisted during the research period, resulting in a total sample of 120 samples. Based on the testing of 120 samples, tests were then carried out including descriptive statistics, classical assumption tests and research hypothesis tests. The results of the hypothesis test are that environmental performance has a positive effect on the company's financial performance, environmental costs have a positive effect on the company's financial performance, and environmentally friendly products have a positive effect on the company's financial performance
The Effect of Leadership Style and Competence on Performance With Job Satisfaction as an Intervening Variable
Get PDFThroughout human civilization's history, it has been known that the dynamics and movements of an organization, to some extent, depend on humans as the implementers in carrying out organizational activities. When examined in general, the success of an organization or a company in achieving its goals depends on the components within the organization itself, such as leadership, employees, programs, objectives, facilities, and infrastructure available. Performance is crucial in a company because it is closely related to the activities carried out by employees. Mangkunegara (2010) defines employee performance as the quality and quantity of work an employee achieves in carrying out their tasks by their responsibilities. Competence is a fundamental characteristic of an individual that influences how they think and act, make generalizations about all situations they encounter, and endure within a person for a considerable period (Ruky, 2006). Leadership style has a strong positive influence on Performance. In an institution, organizational behavior factors also directly or indirectly affect Performance. This study focuses on all SMEs (Small and Medium-sized Enterprises) near Badung Regency, using random sampling for testing variables with Smart PLS 4.0. From the research results, leadership style does not significantly influence employee performance; competence has a significant positive relationship with employee performance. Job satisfaction does not have a significant influence on employee performance. Leadership style does not have an indirect influence on employee performance. Competence does not indirectly influence employee performance through job satisfaction
Community Participation in Indonesia in Preservation and Continuation of Environmental Protection and Management
Get PDFThe concept of sustainable development, as discussed at the United Nations Conference on the Environment in Stockholm in 1972, focuses on development that considers environmental impacts. It highlights the constitutional mandate in Article 28H of the 1945 Constitution of the Republic of Indonesia, emphasizing the right of every Indonesian citizen to a good and healthy living environment. Despite this constitutional provision, implementing sustainable development has faced challenges and confusion at the policy and regulatory levels. In Indonesia, where forest and land fires are recurrent disasters with severe ecological, economic, and social consequences, the aims underscore the significance of environmental awareness and proactive measures in addressing these issues. It emphasizes the interdependence between human actions and the environment and calls for responsible environmental stewardship. The research method used is legal research, which departs from statutory provisions, namely research on the legal principles of environmental provisions, specifically regarding community participation in environmental management. Overall, this provides insights into the critical role of environmental awareness and sustainable development in ensuring a better future for Indonesia's environment and its citizens, in alignment with constitutional mandates and international principles
Maximizing the Benefits of Public-Private Partnership for Infrastructure in Energy Sector: A Study of Key Challenges and Recommendations
Get PDFThis study aimed to analyze the main themes of research in Public-Private Partnership (PPP) in energy infrastructure development using a systematic literature review. The data was taken from highly selected international journals, and the study found that 48% of the publications were from Q1 Scopus Indexed journals. The most popular topics in the research were PPP challenges, project management and regulatory implications, risk management, and PPP financing. This study significantly contributes to the field by highlighting the main research themes in PPP in energy infrastructure development. It provides insights into the topics currently being researched and emphasizes the implementation of PPP in the energy sector. The study's findings can serve as a valuable reference for researchers, policymakers, and practitioners interested in PPP in energy infrastructure development and its relationship to accounting and finance. Additionally, the study provides a roadmap for future research in this area, highlighting areas that require further exploration and investigation
Antinomy of Intellectual Property Right, Human Right to Health and Health Development in Indonesia
Get PDFThis study examines intellectual property rights, human rights to Health, and health development in Indonesia after COVID-19. In this study, the type of research used is normative legal research using legal material collection techniques in document studies or literature studies. The approach used in this study is statutory, and the sources of legal materials used are primary, secondary, and tertiary. The results showed that Health is a fundamental need of every individual, family, and society, which the Constitution protects. The founders of the Unitary State of the Republic of Indonesia (NKRI) also understood the importance of Health for the life of the nation and state. Health efforts in Indonesia adopt a modern health and medical system whose user community background is Western socio-cultural. On that basis, there are many obstacles to developing health care and treating and healing diseases when served to the people of Indonesia. Health is a subsystem of National Resilience because it must involve other subsystems through interaction, interrelation, interdependence, and independence to achieve national Health
ICS Effectiveness, Application AIS, HRC on Good Governance and Impact Quality FS
Get PDFThis study aims to determine the effect of the effectiveness of the internal control system, the application of accounting information systems, and the competence of human resources on the implementation of good governance and its impact on the quality of regional financial statements. This research was conducted at the Regional Organization (OPD) in South Tangerang City using the purposive sampling method and conducted a survey of 30 OPD as a research sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data analysis method uses descriptive statistical analysis using SEM PLS as an analytical tool in this study. The results showed that: the effectiveness of the internal control system has a positive and significant effect on good governance, the application of the accounting information system does not have a significant effect on good governance, Human resource competence does not have a significant effect on good governance, the effectiveness of internal control does not have a significant effect on the quality of financial statements, the establishment of accounting information systems has no significant effect on financial statements, human resource competence has no significant effect on financial statements, and good governance has a positive and significant impact on the quality of financial statements
The Effect of Sales Growth and Dar on the Profitability of Infrastructure Sector Companies Listed on the IDX In 2020-2022
Get PDFInfrastructure is the most important thing in the progress of a country. Several countries in the world have been able to develop forward thanks to a strong infrastructure foundation supported by good synergies between government companies and the private sector. Infrastructure development is an important matter in the process of growing a nation in the economic, educational, social, cultural, agricultural, and other sectors. This study aims to determine the effect of sales growth and DAR (Debt to Assets Ratio) on company profitability (Return on Asset). This research was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange for 2020-2022. The population in this study are all infrastructure companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022, totaling 37 companies. The sample selection used a purposive sampling technique with several predetermined criteria, so the number of samples was 11 companies. The research data is secondary data obtained from the Indonesian Stock Exchange (IDX) 2020-2022. Data were analyzed using panel data regression with the help of Stata software version 14 to determine the significant level of each independent variable regression coefficient to the dependent. The results showed that sales growth and DAR (Debt to Asset Ratio) simultaneously had a positive effect on company profitability (Return on Asset). Sales growth has no effect on profitability, and DAR (Debt to Asset Ratio) has a negative effect on company profitability (Return on Asset)
The Influence of Audit Fee, Independence, and Competency On Audit Quality
Get PDFThis study examines the influence of audit fees, independence, and competence on audit quality in KAP Surabaya and Malang. Data was collected using a saturated sampling approach, wherein questionnaires were distributed to gather responses. The response rate for the study was 78%, with a total of 39 completed questionnaires out of the 50 distributed. The collected data was analyzed using multiple linear regression in SPSS Version 25. The findings indicate significant results. Firstly, higher audit fees positively impacted audit quality, suggesting that auditors receiving higher fees devote more time and resources to conducting thorough audits, leading to better quality outcomes. Secondly, independence had a positive and significant effect on audit quality, implying that auditors maintaining a higher level of independence demonstrate professional skepticism, objectivity, and impartiality, resulting in higher-quality audits. Thirdly, competence positively influences audit quality, indicating that auditors with more excellent technical knowledge, experience, and professional skills perform more accurate and reliable audits, thereby enhancing audit quality. These findings emphasize the importance of adequate audit fees, promoting independence, and enhancing auditor competence to ensure high-quality audits. Audit firms and regulators should consider these factors when formulating audit policies and procedures. This study provides valuable insights into the relationship between audit fees, independence, competence, and quality. By understanding these factors, stakeholders can strive to improve audit practices and standards, ultimately leading to more effective and reliable auditing processes