Jurnal Ilmiah Raflesia Akuntansi

Kontribusi Pemerintah Daerah dalam Peningkatan Efektivitas Pajak Sarang Burung Walet Di Kabupaten Rokan Hulu

Sakti Wibowo — 2025-10-31

This study aims to analyze the local government's contribution to improving the effectiveness of edible bird’s nest tax collection in Rokan Hulu Regency. The tax represents a potential source of local revenue; however, its realization remains suboptimal. This research adopts a qualitative approach using descriptive methods. Data were gathered through interviews with officials from the Regional Revenue Office, edible bird’s nest business owners, and relevant documentation. The findings indicate that the local government's contribution has not been optimal, as seen in the lack of outreach, limited supervision, and ineffective tax rate determination and collection systems. Moreover, the participation of business actors is low due to limited understanding and lack of trust in the regional tax management system. The study concludes that the effectiveness of edible bird’s nest tax collection can be enhanced through policy reform, improved capacity of tax officers, and stronger collaboration between the government and business stakeholders.

Implementasi Teknologi Blockchain Dalam Akuntansi Digital UMKM: Systematic Literature Review

Laily Nurul Hidayah — 2025-10-31

Abstract: This study discusses the implementation of blockchain technology in digital accounting for Micro, Small, and Medium Enterprises (MSMEs). MSMEs have a strategic role in the Indonesian economy and contribute significantly to Gross Domestic Product (GDP). A systematic literature review is used to obtain a comprehensive picture of the potential and challenges of blockchain technology in the context of digital accounting. This study collected and analyzed 22 selected relevant articles, using a research protocol that included inclusion and exclusion criteria. The Systematic Literature Review (SLR) method was used in this study, which included the planning, implementation, and reporting stages systematically to ensure data quality and relevance. The results of this study indicate that blockchain technology can improve efficiency, effectiveness, transparency, and security in MSME financial management. Blockchain technology can also support better decision-making and reduce operational costs. However, this study has limitations, especially related to the geographical scope that only focuses on Indonesian MSMEs and the availability of literature is still limited. Therefore, suggestions for future research emphasize the importance of broader empirical studies, involving various types of MSMEs and different geographical contexts. This suggestion also emphasizes the importance of analyzing the readiness of technological infrastructure and specific education and training needs for MSME actors. Blockchain technology has significant potential to revolutionize digital accounting in MSMEs. However, the implementation of this technology requires a holistic approach that considers technological, social, and policy aspects to achieve optimal success.

Keywords: Blockchain, Digital Accounting, MSMEs, Technology Implementation, Financial Efficiency.

Persepsi Mahasiswa Akuntansi Terhadap Pengungkapan Kecurangan (Whistleblowing) Akademik (Studi Pada Mahasiswa Akuntansi Universitas Muhammadiyah Riau)

Riko Erfandi — 2025-10-31

Academic fraud in higher education, such as plagiarism and data manipulation, poses a serious threat to institutional integrity. One approach to uncovering such violations is through whistleblowing mechanisms, which allow individuals to report unethical actions securely. However, many students remain reluctant to report despite the availability of reporting systems and protection measures, including the “Lapor Rektor” application at Universitas Muhammadiyah Riau. This study aims to analyze the influence of subjective norms, attitudes toward behavior, and perceived behavioral control on accounting students’ intentions to engage in academic whistleblowing. Primary data were collected through questionnaires distributed to 224 accounting students who had completed the Business and Professional Ethics course, with 182 valid responses analyzed. Multiple linear regression analysis was conducted using SPSS 27. The results indicate that attitudes toward behavior have a significant positive effect on whistleblowing intention, while subjective norms and perceived behavioral control have no significant effect. These findings suggest that fostering positive attitudes toward whistleblowing is a key factor in encouraging students to report academic misconduct. Therefore, strengthening ethical values and moral courage through learning and a supportive campus environment is essential to enhancing the effectiveness of misconduct reporting in academic settings.

Pengaruh Corporate Governance (CG) Terhadap Profitabilitas (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021-2023)

Aji Saputra — 2025-10-31

The health of a company can be assessed from the acquisition of profitability through the ROA ratio. To increase company profitability and prevent fraudulent practices requires a good corporate governance component. This study aims to examine the effect of the implementation of corporate governance carried out by the independent board of commissioners, audit committee, managerial ownership, and board of directors on profitability in manufacturing companies in Indonesia. The population in this study are companies in the Chemical Industry, Consumer Goods Industry, and Various Industries sectors that have been listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used purposive sampling and obtained 216 samples. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that the independent board of commissioners, board of directors, and audit committee variables have a positive and significant effect on profitability, while the managerial ownership variable has a negative and significant effect on financial performance in manufacturing companies in Indonesia.

Keberagaman Gender Dan Pelaporan Keberlanjutan: Kajian Literatur Atas Pengaruh Di Tingkat Direksi

I Wayan Adnyana — 2025-10-31

This research aims to explore the relationship between gender diversity on boards of directors and corporate sustainability performance through a literature review analysis. The research methodology employs a literature review approach by examining 11 relevant articles related to the impact of gender diversity on sustainability report disclosure, using inclusion criteria such as article type, methodology, and topic relevance. The analysis results show diverse findings, with most articles stating that gender diversity has a positive impact on sustainability reporting, especially in industrial sectors with high exposure to social and environmental issues. However, some studies also found no significant impact, especially in regions with a strong patriarchal culture, such as Indonesia. The conclusion of this study emphasizes the importance of increasing women's representation in corporate governance to maximize sustainability performance and more transparent disclosures.

Analisis Kemampuan Daya Beli Dan Kesejahteraan Masyarakat Terhadap Dampak Kenaikan Ppn 12%

Heni Renani — 2025-10-31

The Indonesian government has implemented a Value Added Tax (VAT) increase to 12% starting in January 2025, in accordance with Law No. 7 of 2021 on Tax Regulation Harmonization. Previously, the VAT rate increased from 10% to 11% in April 2022. The 12% VAT is applied to luxury goods and services, such as exclusive vehicles and high-value properties, which are generally consumed by the upper-middle-class economic group. This study analyzes the impact of the VAT increase on the upper-middle-class society using a quantitative approach and incidental data selection technique. A sample of 100 respondents was calculated using Slovin's formula from the population of workers aged 18 years and above. Data analysis was conducted through multiple linear regression using SPSS, including t-test, F-test, and coefficient of determination test. The results show that purchasing power has a positive but insignificant effect on the VAT increase, as the tax only applies to luxury goods, while basic needs remain VAT-exempt. On the other hand, societal welfare has a significant impact, where the VAT increase may reduce GDP and increase the number of poor people due to inflation. The coefficient of determination indicates that purchasing power and welfare variables explain 95.9% of the variation in the VAT increase. The implications of this study emphasize the need for compensation policies to mitigate the economic impact on vulnerable groups. The government should consider tax incentives or subsidies to maintain welfare and purchasing power stability. This study is expected to serve as a reference for policymakers in formulating more inclusive fiscal policies that comprehensively consider socio-economic impacts.

Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi

Ine Hanisa Pratama — 2025-10-31

The COVID-19 pandemic has had a profound impact on the global economy, including Indonesia's industrial sector. A number of industrial firms have seen a reduction in their firm value, as reflected by declining stock prices during and after the crisis. One key factor behind this downturn is the suboptimal execution of Corporate Social Responsibility (CSR) initiatives. Companies that fall short in addressing environmental and social responsibilities often face diminished investor confidence, which can adversely affect profitability and firm value. This research investigates the impact of CSR on firm value and explores how profitability moderates this relationship. The study utilizes secondary data derived from annual financial statements of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2024. Through purposive sampling, 23 companies were selected, yielding 92 firm-year data points. Multiple linear regression analysis is employed as the analytical technique. The findings reveal that CSR disclosure alone does not have a statistically significant effect on firm value. Nevertheless, profitability plays a moderating role, enhancing the positive relationship between CSR disclosure and firm value. This indicates that companies with stronger profitability are better positioned to leverage their CSR efforts to gain investor confidence and boost firm value.

Pengaruh Sistem Pengendalian Internal Pemerintah, Budaya Organisasi, Anti-Fraud Awareness Terhadap Pencegahan Fraud

Nadya Wati — 2025-10-31

The objective of this study is to examine and analyze the influence of the Government Internal Control System, organizational culture, and anti-fraud awareness on fraud prevention in urban village governments (kelurahan) in Bengkalis Regency. The population in this study consists of all urban village employees in Bengkalis Regency, comprising 19 kelurahan. The sampling technique used in this study is purposive sampling. The selected sample includes 4 individuals from each kelurahan: the Head of Kelurahan (Lurah), the Secretary of Kelurahan, the Head of the Economic Business Group (UEK), and the Treasurer of the UEK, resulting in a total sample of 76 respondents. The type of data used is primary data obtained from questionnaires. The data analysis technique employed is multiple linear regression using SPSS version 24. The results show that the Government Internal Control System, organizational culture, and anti-fraud awareness significantly influence fraud prevention.

Analisis Laporan Keuangan Universitas Negeri Semarang Sebelum Dan Sesudah Menjadi Perguruan Tinggi Negeri Badan Hukum

Nurchayati — 2025-10-31

Berdasarkan PP Nomor 36 Tahun 2022, Universitas Negeri Semarang telah ditetapkan menjadi Perguruan Tinggi Negeri Badan Hukum (PTN-BH). Transformasi status UNNES dari Perguruan Tinggi Negeri Badan Layanan Umum (PTN-BLU) menjadi PTN-BH merupakan langkah penting bagi UNNES yang bertujuan untuk meningkatkan kemandirian UNNES secara finansial, otonomi dalam pengelolaan aset yang dimiliki. Salah satu bentuk pertanggungjawaban pengelolaan keuangan PTN-BH adalah laporan keuangan. Laporan keuangan terdiri dari Laporan Posisi Keuangan (Neraca), Laporan Arus Kas, Laporan Penghasilan Komprehensif, Laporan Perubahan Netto, dan Catatan Atas Laporan Keuangan (CaLK). Analisis rasio keuangan yang dilakukan antara lain rasio likuiditas, solvabilitas, efektivitas pendapatan, efisiensi belanja, Tingkat pertumbuhan pendapatan dan Tingkat pertumbuhan belanja. Hasil analisis rasio keuangan atas laporan keuangan UNNES tahun 2021-2024 menunjukkan hasil antara lain Rasio likuiditas tertinggi terdapat pada tahun 2021 yaitu 890,98%, Debt to Asset Ratio tertinggi pada tahun 2024 sebesar 6,66%, Debt to Equity Ratio tertinggi pada tahun 2023 sebesar 4,50%. Pendapatan UNNES dari tahun 2021 sampai dengan 2024 dapat dikatakan efektif karena diatas 100% dan pendapatan paling efektif pada tahun 2022 sebesar 151,38%. Hasil analisis rasio efisiensi belanja menunjukkan bahwa anggaran belanja UNNES yang paling efisien terjadi pada tahun 2024 sebesar 94,19%. Pertumbuhan pendapatan tertinggi terjadi pada tahun 2023 pada saat UNNES mengalami peralihan dari PTN-BLU menjadi PTN-BH yaitu sebesar 80,63%, sedangkan tingkat pertumbuhan belanja UNNES paling rendah terjadi pada tahun 2021 yaitu sebesar 12,05%.

Kata kunci : Laporan Keuangan, Rasio Keuangan

Pengaruh Kepemilikan Manajerial, Pertumbuhan Penjualan, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan

Dodi Setiawan — 2025-10-31

Penelitian ini bertujuan untuk menganalisis dampak kepemilikan manajerial, pertumbuhan penjualan, pertumbuhan perusahaan, dan ukuran perusahaan terhadap nilai perusahaan. Subjek penelitian adalah perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Jenis penelitian ini bersifat kuantitatif dengan pendekatan deskriptif dan kausal. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan total akhir 27 perusahaan atau 135 data observasi. Namun, setelah pengujian normalitas dan penghapusan outlier, data yang digunakan dalam analisis regresi berganda berjumlah 82. Teknik analisis data yang digunakan adalah regresi linier berganda, dengan uji t, uji F, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa (1) kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan; (2) pertumbuhan penjualan memiliki pengaruh negatif signifikan terhadap nilai perusahaan; (3) pertumbuhan perusahaan berpengaruh positif signifikan terhadap nilai perusahaan; dan (4) ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Secara simultan, keempat variabel independen memiliki pengaruh signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,007. Nilai koefisien determinasi (Adjusted R²) sebesar 12,4% menunjukkan bahwa model ini hanya mampu menjelaskan variabel dependen secara terbatas.

Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan (studi empiris pada Pemerintah Daerah Kabupaten Solok)

Juita Sukraini — 2025-10-31

This research aims to determine the influence of the Accounting Information System (X1) and Internal Control (X2) on the Quality of Financial Reports (Y). The research results show that there is an influence of the Accounting Information System (X1) on the Quality of Financial Reports (Y). Theresults of testing this first hypothesis are proven bythe value |tcount| amounting to 2.891 > 1.992 and thesignificance value of t is 0.005 < 0.05. After that, there is an influence of Internal Control (X2) on the Quality of Financial Reports (Y). The results of testing this second hypothesis are proven by the value |tcount|amounting to 2.180 > 1.992 and the significance value of t is 0.032 < 0.05. Apart from that, there is an influence of the Accounting Information System (X1) and Internal Control (X2) on the Quality of Financial Reports (Y). The results of testing this third hypothesis are proven by the value |Fcount| amounting to 7,900 > f table 3.12 with a significance value of 0.001 < 0.05.

Pengaruh Leverage, Profitabilitas, Capital Intensity, Dan Corporate Governance Terhadap Tax Avoidance

Anina Berliana Salsabila — 2025-10-31

The variables of leverage, profitability, capital intensity, and corporate governance are examined in this research related to tax avoidance. The research uses a quantitative method with an explanatory design. The main focus is primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX). The purposive sample consists of companies that present complete financial data in rupiah and do not experience losses during the research period. Secondary data are taken from annual reports on the IDX website and the company's official website. The findings show that tax avoidance is negatively and significantly affected by the four variables: profitability, capital intensity, corporate governance, and leverage. The ability to deduct interest from taxable income makes high leverage less attractive as a means of tax avoidance. Financially healthy companies tend to pay taxes correctly, so the incentive to avoid taxes decreases as profits increase. Allowable depreciation helps companies with high capital intensity to avoid having to use aggressive tax strategies. Independent commissioners and audit committees are examples of good governance, increasing transparency and oversight, thereby reducing the possibility of tax avoidance.

Pengaruh Corporate Social Reponsbility (CSR), Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan

Vina Rismawati — 2025-10-31

This study aims to analyze the influence of Corporate Social Responsibility (CSR), environmental expenditures, and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. “Financial performance is evaluated by Return on Assets (ROA). This study utilizes a quantitative technique defined by an explanatory research design. Secondary data were obtained from the annual and sustainability reports of 31 mining companies, resulting in 93 observational data points. Data analysis was performed using multiple linear regression after doing standard assumption tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results demonstrated that environmental expenditures positively and significantly impacted financial performance. This indicates that investment in environmental management may improve a company's reputation and stakeholder confidence, therefore favorably affecting financial performance. In contrast, Corporate Social Responsibility (CSR) disclosure and company size do not have a substantial impact on financial performance. This suggests that CSR disclosure may not inspire full market trust or may be only symbolic, and a company's asset size does not automatically guarantee enhanced financial performance in the mining sector, which is heavily affected by commodity price fluctuations and operational efficiency.

Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparat Dan Kepemimpinan Terhadap Akuntabilitas Dengan Whistleblowing Sebagai Pemoderasi Di Salapian

Marta Nurfiza — 2025-10-31

This study aims to determine the effect of Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability. In addition, this study also aims to test whether the Whistleblowing variable moderates the relationship between Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability in Villages in Salapian District, Langkat Regency. This study uses quantitative methods, the sample collection technique in this study is to use a questionnaire, the population and sample in this study were village officials in Salapian District, Langkat Regency many as 80 village officials with sampling techniques, namely probability sampling. The data were analyzed using the Moderated regression analysis method with interaction tests. The results of the partial test hypothesis show that budget target clarity affects the accountability of village fund management, the competence of village officials affects the accountability of village fund management and village government leadership affects the accountability of village fund management. The results of the simultaneous test hypothesis show that the clarity of budget targets, the competence of village officials, and village government leadership, have a positive and significant effect on the accountability of village fund management. MRA analysis shows that whistleblowing is able to moderate the competence of village officials on the accountability of village fund management, while whistleblowing is not able to moderate the clarity of budget targets and village government leadership on the accountability of village fund management.

Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Komisaris Independen Terhadap Nilai Perusahaan

Bunga Silvia Grandis — 2025-10-31

Abstrak- This study aims to determine the effect of independent commissioners, size, liquidity, and profitability on company value in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Financial reports and company annual reports are used as secondary data in this study. Quantitative methods used. Purposive sampling method is used to select samples. The sample selection criteria are companies that generate profits during the observation period, provide complete financial reports in the country's currency, and have complete data on all research variables. Various information can be obtained from relevant companies and the Indonesia Stock Exchange (www.idx.co.id).. The results of the analysis show that profitability affects firm value positively and significantly, indicating that good financial performance benefits investors. However, firm size, independent commissioners, and liquidity have a negative impact. Large companies are not always efficient due to potential problems and operational complexity. The firm value is not always increased by the number of independent commissioners, but a high amount of liquidity may indicate that management is too conservative in implementing current activities. It is expected that this study will complement previous studies on factors that affect firm value.

Pengaruh Literasi Keuangan, Financial Technology dan Green Accounting Terhadap Kinerja UMKM Di Kabupaten Ngawi

Fuguh Bagaskara Awalludin — 2025-10-31

This research investigates the influence of financial literacy, financial technology, and green accounting on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Ngawi Regency, with a specific focus on the local tempeh chips industry. MSMEs are a critical component of the national economy, contributing significantly to employment and Gross Domestic Product (GDP). However, many MSMEs still struggle with sustainability and performance, especially post-COVID-19. This study adopts a quantitative approach, using a questionnaire distributed to 93 MSME owners. The analysis was conducted through multiple linear regression using SPSS version 29. The results indicate that financial literacy and financial technology have a positive and significant effect on MSME performance. This implies that business owners with higher financial knowledge and the ability to use digital financial services are better positioned to improve their business outcomes. On the other hand, the implementation of green accounting did not show a significant impact on performance. Many respondents lacked knowledge and awareness of environmental cost accounting, which is crucial for sustainable business development. The study recommends greater efforts in financial education and fintech adoption, along with raising awareness of environmental accountability, to enhance the performance and sustainability of MSMEs in regional economies.

Analisis Tantangan Dan Peluang Implementasi Blockchain Dalam Sistem Pembayaran

Wanda Ilham — 2025-10-31

Pesatnya kemajuan teknologi digital mendorong industri perbankan untuk mengintegrasikan sistem pembayaran yang lebih efektif dan aman, terutama melalui teknologi blockchain. Namun demikian, penerapan blockchain di Indonesia menghadapi berbagai tantangan, seperti ambiguitas regulasi, infrastruktur yang tidak memadai, dan keterbatasan tenaga kerja. Studi ini bertujuan untuk mengevaluasi tantangan dan prospek implementasi teknologi blockchain dalam sistem pembayaran di PT Bank IBK Indonesia. Metodologi kualitatif dengan desain deskriptif digunakan. Data dikumpulkan melalui wawancara komprehensif dan observasi partisipatif yang melibatkan tiga responden kunci dari divisi Kepatuhan, Perbankan Ritel, dan Keuangan. Responden dipilih secara purposif untuk memastikan wawasan yang relevan dan mendalam. Analisis data dilakukan menggunakan kerangka kerja Technology-Organization-Environment (TOE) dan teori Diffusion of Innovation (DOI). Temuan penelitian menunjukkan bahwa adopsi blockchain terhambat oleh kendala regulasi dan kesiapan internal organisasi. Namun, terdapat peluang strategis untuk meningkatkan efisiensi, transparansi, dan keamanan transaksi jika implementasi dilakukan secara bertahap dan sistematis.

Pengaruh Pembiayaan Syariah terhadap Profitabilitas: Moderasi Pembiayaan Bermasalah pada Bank Umum Syariah di Indonesia

Musviyanti — 2025-10-31

This study aims to examine the impact of profit-sharing, purchase resale, and leasing (ijarah) on profitability, with non-performing financing (NPF) as a moderating variable, in Sharia commercial banks in Indonesia from 2017 to 2020. The research sample consists of panel data from nine Sharia banks registered with the Financial Services Authority (OJK) during the specified period. The performance of Sharia banks is measured using return on assets (ROA). The findings indicate that profit-sharing has a positive but not statistically significant effect on profitability (ROA). In contrast, purchase resale has a positive and significant effect on profitability (ROA), while leasing (ijarah) also shows a positive but non-significant effect on profitability (ROA). The results of the moderated regression analysis (MRA) reveal that the NPF variable moderates the relationship between purchase resale and profitability (ROA). However, NPF does not moderate the effects of profit-sharing or leasing (ijarah) on profitability (ROA).

Pengaruh Penerapan Sistem E-Filling Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Masa Covid-19 Dengan Pemahaman Internet Sebagai Variabel Moderating (Studi Kasus Pada KPP Pratama Bangkinang)

Resti Munawaroh — 2025-10-31

This study aims to examine the effect of the implementation of the e-filling system and tax socialization on individual taxpayer compliance during the COVID-19 pandemic, as well as internet literacy as a moderating variable among taxpayers in Tapung District registered with the Bangkinang Tax Office (KPP Pratama). This research is quantitative. The population in this study was 22,944 individual taxpayers. The sampling technique used in this study was G-Power. Therefore, data were obtained by distributing questionnaires directly to respondents as many as 82 Taxpayers. Data analysis in this study used descriptive analysis, data quality testing, classical assumption testing, moderated regression analysis, and hypothesis testing using SPSS. The results indicate that: (1) the implementation of the e-filling system has a positive effect on taxpayer compliance; (2) tax socialization has no effect on taxpayer compliance; (3) internet literacy can strengthen the effect of the e-filling system implementation on taxpayer compliance; and (4) internet literacy can strengthen the effect of tax socialization on taxpayer compliance.

Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem e-filling dan sosialisai perpajakan terhadap kepatuhan wajib pajak orang pribadi dimasa covid-19 serta pemahaman internet sebagai variabel pemoderasi pada wajib pajak di Kecamatan Tapung yang terdaftar di KPP Pratama Bangkinang. Jenis penelitian ini adalah penelitian kuantitatif. Jumlah populasi dalam penelitian ini adalah 22.944 wajib pajak orang pribadi. Teknik penentuan sampel yang digunakan dalam penelitian ini yaitu melalui G-Power. Sehingga data diperoleh dari penyebaran kuesioner secara langsung kepada responden sebanyak 82 wajib pajak. Analisis data dalam penelitian ini menggunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi moderasi, dan pengujian hipotesis dengan bantuan SPSS. Hasilnya menunjukkan bahwa; (1) penerapan sistem e-filling berpengaruh positif terhadap kepatuhan wajib pajak; (2) sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak; (3) pemahaman internet dapat memperkuat pengaruh penerapan sistem e-filling terhadap kepatuhan wajib pajak; (4) pemahaman internet dapat memperkuat pengaruh sosialisasi perpajakan terhadap kepatuhan wajib pajak.

Kata Kunci: Sistem e-filling, Pengetahuan Pajak, Kepatuhan Wajib Pajak, Pemahaman Internet

Penilaian Kinerja Keuangan PT. Gudang Garam Tbk di BEI dengan Pendekatan Rasio Keuangan (Studi Kasus Periode 2019-2023)

Sriyatun — 2025-10-31

This study aims to comprehensively evaluate the financial performance of PT Gudang Garam Tbk (GGRM), one of Indonesia's leading cigarette manufacturers, during the turbulent period of 2019–2023. Using a descriptive-quantitative study design, this analysis applies a series of financial ratios, including liquidity, solvency, profitability, and efficiency as well as DuPont decomposition to dissect the determinants of Return on Equity (ROE). Secondary data were extracted from the company's annual reports and audited financial statements published through the Indonesia Stock Exchange (IDX). Key findings indicate significant pressure on GGRM’s profitability, reflected in sharp declines in Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). This decline is primarily driven by faster-growing cost of goods sold than revenue growth, particularly due to the government’s aggressive increase in tobacco excise taxes (CHT). The DuPont analysis confirms that the decline in ROE is predominantly driven by the erosion of net profit margins, despite an increase in financial leverage. Meanwhile, liquidity ratios remain at healthy levels, but solvency ratios indicate an increase in risk as debt levels rise to fund expansion. The contribution of this research lies in presenting a narrative-analytical analysis that links quantitative data with regulatory and corporate strategy contexts, providing managerial implications and insights for investors in assessing the company's resilience and prospects amid industry challenges.

Pengaruh Pengungkapan Environment, Social, Governance Terhadap Kinerja Keuangan Perusahaan Sektor Manufaktur

Indah Anggiani — 2025-10-31

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Environment, Social, Governance (ESG) terhadap kinerja keuangan perusahaan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024. Teknik penentuan sampel yang digunakan dalam penelitian ini yaitu dengan metode purposive sampling. Sehingga jumlah sampel dalam penelitian ini yaitu sebanyak 14 perusahaan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi sederhana dengan beberapa tahapan seperti statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis. Hasil pengujian menunjukkan bahwa pengungkapan Environment, Social, Governance (ESG) berpengaruh terhadap kinerja keuangan perusahaan sektor manufaktur. Hasil penelitian ini mendukung Legitimacy Theory, yaitu bahwa perusahaan berupaya memperoleh legitimasi sosial dengan menerapkan praktik keberlanjutan melalui aspek lingkungan, sosial, dan tata kelola. Kinerja ESG yang baik memperkuat citra perusahaan di mata stakeholder sehingga berdampak positif pada kinerja keuangan perusahaan, khususnya di sektor manufaktur yang memiliki dampak besar terhadap lingkungan.

Kata Kunci: Pengungkapan Environment, Social, Governance, Kinerja Keuangan Perusahaan, Manufaktur

Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Wajib Pajak di KPP Pratama Tangerang Timur)

Aprilia Suhadi — 2025-10-31

The compliance of MSME taxpayers is influenced by their understanding of tax regulations, their awareness as taxpayers, and the enforcement of tax sanctions as stipulated by law. This study aims to analyze the influence of understanding tax regulations, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers at the East Tangerang Pratama Tax Service Office. A quantitative research method was applied using attribution theory as the analytical framework. The population consisted of 1,760 MSME taxpayers, with 95 respondents selected through a random sampling technique. Data were collected using a structured questionnaire and analyzed with multiple linear regression using SPSS version 26. The results show that partially, understanding of tax regulations, taxpayer awareness, and tax sanctions each have a positive and significant effect on MSME taxpayer compliance. Simultaneously, these three factors significantly influence taxpayer compliance, indicating that improving knowledge, awareness, and consistent enforcement of sanctions can enhance compliance levels among MSME taxpayers at the East Tangerang Pratama Tax Service Office.

Dampak Digitalisasi Terhadap Aqilitas UMKM Dalam Studi Kasus UMKM Di Kelurahan Kota Baru

Wanda Ilham — 2025-10-31

Tujuan studi ini adalah untuk menganalisis sejauh mana proses digitalisasi memiliki pengaruh signifikan terhadap peningkatan efisiensi operasional UMKM di Indonesia, khususnya di Kota Baru. Penelitian ini didasarkan pada kerangka TOE (Teknologi, Organisasi, Lingkungan), yang digunakan untuk mengevaluasi pengaruh teknologi, organisasi, dan lingkungan terhadap kelincahan UMKM. Hasil survei menunjukkan bahwa digitalisasi memiliki pengaruh positif terhadap kelincahan UMKM, terutama dalam hal manajemen persediaan, penghematan biaya, dan peningkatan interaksi dengan pelanggan. Selain manfaatnya, studi ini juga menyoroti beberapa hambatan utama,seperti misalnya rendahnya pemahaman digital di kalangan perusahaan serta distribusi infrastruktur teknologi yang tidak merata di berbagai wilayah.

Dampak Digitalisasi Dan E-Commerce Terhadap Pertumbuhan Ekonomi Mikro

Wanda Ilham — 2025-10-31

Internet dan teknologi di era sekarang itu sudah menjadi bagian penting bagi keseharian kita. Digital saat ini pelaku usaha kecil seperti "Nasi Uduk Sarah" di Cipinang Muara, Jakarta Timur juga merasakan hal ini. Penelitian ini bertujuan untuk melihat bagaimana digitalisasi dan e-commerce membantu usaha kecil berkembang terutama dalam hal menjangkau lebih banyak pelanggan, meningkatkan efisiensi operasional, dan memperkuat posisi usaha di tengah persaingan. Dengan menyebarkan kuesioner kepada pelanggan dan pelaku bisnis, pendekatan kuantitatif digunakan, hasil analisis menunjukkan bahwa penggunaan teknologi digital, seperti promosi lewat media sosial dan penjualan melalui aplikasi GoFood dan GrabFood, berpengaruh positif terhadap perkembangan bisnis Nasi Uduk Sarah. Meski begitu, masih ada tantangan, seperti kurangnya pengetahuan teknologi dan persaingan ketat. Secara keseluruhan, riset ini memperlihatkan bahwa e-commerce dan digitalisasi bisa menjadi solusi cerdas bagi usaha mikro untuk bertahan dan berkembang, terutama di lingkungan urban padat penduduk. Penelitian ini juga menyarankan strategi agar pelaku usaha bisa lebih siap memanfaatkan teknologi demi kemajuan usahanya.

Audit Operasional Terkait Efektivitas, Efisiensi Dan Ekonomisasi Pada Fungsi Penjualan Dan Pelayanan Konsumen (Studi Kasus di Toko Istana Bayi Jl. Arifin Achmad Pekanbaru Riau)

Bening Audina — 2025-10-31

This study aims to determine the company’s operational system as well as the level of effectiveness, efficiency and economy of the sales function and customer service at the Istana Bayi store Jl. Arifin Ahcmad Pekanbaru. This research is a qualitative research with descriptive design. The data collection methods used are observation, interviews, questionnaire/checklist by giving a set of statements then filled in and crossed out on the statements in accordance with the conditions applied in the company. The results showed that the operational audit in the company was still not optimal because if examined from the results of observations and interviews that have been conducted that the lack of careful planning, human resource management owned by the company is less than optimal and relatively limited. While the level of operational audit related to effectiveness in the sales function owned by the company during the researh period was classified as less effective, but the level of efficiency during the research periode was classified as efficient and very efficient. While the operational audit releted to economization in the sales funcition during the research period was classified as uneconomical. There are no significant changes regarding the level of effectiviness, efficiency and economization that the company has during the research period 2021-2024.

Pengaruh Komunikasi Interpersonal Terhadap Kinerja Karyawan PT. Taurina Travel Djaya

Ahmad Rif’at — 2025-10-31

The goals of each organization are different from each other, for example there are profit-oriented organizations and non-profit-oriented organizations. Profit-oriented organizations are hereinafter referred to as companies. The phenomenon that occurs regarding Employee Performance at PT. Taurina Travel Djaya, Jakarta branch is a decline in consumers in the last year. The number of customers using travel services tends to decrease, although there are several other factors such as Covid-19 which has completely stopped the travel sector. Employee Performance Assessment is obtained from the results of performance evaluations with several Items that must be assessed with their respective weights. The following is a table of Evaluation Items used at PT. Taurina Travel Djaya. Based on this theory, quantitative descriptive research, is data obtained from a sample of the research population analyzed according to the statistical methods used. The population and sample in this study were 30 employees working at PT Taurina Travel Djaya. research results The results of the study stated that there are many factors that influence employee interpersonal communication at PT. Taurina Travel Djaya, Jakarta branch. These factors are mainly influenced by the comfort of communication, the level of familiarity and approach. This shows that good interpersonal communication in a work environment will improve the quality and comfort of the work environment. that interpersonal communication is positively correlated with employee performance. The better interpersonal communication in the work environment, the better employee performance in the context of work results, job knowledge, initiative, mental agility and attitude in completing work and Based on simple regression analysis, Interpersonal Communication has a significant effect on employee performance. With a regression coefficient of 0.169 and a significance value of 0.017 (below 0.05), the study shows that interpersonal communication can improve employee performance.

Dampak Literasi Keuangan, Literasi digital dan Finansial Teknologi Terhadap Keberlanjutan Bisnis Pelaku UMKM Di Kabupaten Sumbawa

Tomy Dwi Cahyono — 2025-10-31

The sustainability of MSME business actors is influenced by their ability to adapt to market changes, application of technology, financial literacy, and support from the government and the community in facing various economic challenges. The purpose of this study was to analyze the influence of financial literacy, digital literacy, and financial technology on the sustainability of Small and Medium Enterprises (MSMEs) in Sumbawa Regency. This study uses a quantitative approach with a population consisting of 1,362 MSME actors in Sumbawa Regency. The sampling technique used was total sampling, with the number of samples determined using the Slovin formula, so that 100 respondents were obtained. Data collection was carried out through a questionnaire with a Likert scale from 1 to 4. Data analysis was carried out using multiple linear regression techniques. The results of the study indicate that financial literacy, digital literacy, and financial technology have a positive and significant influence on the sustainability of MSMEs in Sumbawa Regency.

Efek Mediasi Penggunaan Financial Technology Pada Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Keputusan Investasi Generasi Milenial Di Dki Jakarta

Nurjamil — 2025-10-31

The aim of this research is to examine the influence of financial literacy and financial inclusion on investment decisions mediated by the use of financial technology. This research is quantitative research with data collection techniques using questionnaires and literature study. Variable measurement uses the Likert Scale technique with a weight scale from 1 to 5. The sample selected as respondents for this research was 100 people, from the total number of millennial generations in DKI Jakarta using the purposive sampling method. The data processing method in this research is structural equation modeling (SEM). The research results show that: 1) Financial literacy has a positive effect on investment decisions. 2) financial inclusion has a positive effect on investment decisions. 3) Financial technology has a positive influence on investment decisions. 4) Financial literacy has a positive effect on financial technology. 5) Financial inclusion has a positive effect on financial technology. 6) Mediating financial technology to influence financial literacy on investment decisions. 7) mediate financial technology to influence financial inclusion on investment decisions.

Pengaruh Profitability, Capital Intensity, Inventory Intensity Terhadap Tax Avoidance Dengan Dewan Komisaris Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Manufaktur Di BEI 2021-2023)

Eva Cahyaningrum — 2025-10-31

This study aims to examine the effect of profitability, capital intensity and inventory intensity on tax avoidance with the board of commissioners as a moderating variable. This study uses a quantitative approach with secondary data research through annual reports. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023. The sampling technique used was purposive sampling. Based on the results of this technique, data was obtained for 213 companies. The data analysis technique in this study used multiple linear regression analysis which was processed using the SPSS version 26 software application. The results of this study indicate that Profitability has a positive and significant effect on tax avoidance. Capital intensity has a negative and significant effect on tax avoidance. Inventory intensity has a negative and significant effect on tax avoidance. The board of commissioners weakens and significantly affects the relationship between Profitability and tax avoidance. The board of commissioners strengthens and significantly affects the relationship between capital intensity and tax avoidance. The board of commissioners strengthens and significantly affects the relationship between Inventory integrity and tax avoidance.

Pengaruh Content Marketing Dan Kepercayaan Merek Terhadap Minat Beli Konsumen Pada Produk Wardah Di Media Sosial Tiktok (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Kadiri)

Berliana Amareza — 2025-10-31

The rapid development of the beauty industry and the increasing use of social media have encouraged various cosmetic brands to optimize their digital marketing strategies. However, findings from several previous studies related to the influence of content marketing on purchasing interest still show mixed results. The method used is a quantitative approach through a survey of 100 active students at the Faculty of Economics and Business, Kadiri University. Data were collected using a questionnaire. The results of the analysis show that both content marketing and brand trust have a positive and significant influence on purchasing interest, both individually and together. These findings emphasize the importance of building engaging content and consistently increasing consumer trust to drive purchasing decisions in the digital era.

Pengaruh Faktor Internal Dan Eksternal Terhadap Pangsa Pasar Perbankan Syariah Di Indonesia Selama Pandemi Covid-19

Setiawan Budi Darsono — 2025-10-31

The Covid-19 pandemic in Indonesia has had a negative impact not only on the world of health, but also on the economic and banking sectors, politics, education, religion and social culture. This research aims to look at several internal and external factors in sharia banking that influence the market share of sharia banking in Indonesia during the Covid-19 pandemic. The data collection technique uses secondary data sourced from monthly report publication data on the Financial Services Authority (OJK) and bank websites in the period January 2020 - December 2021. Analysis was carried out using the multiple linear regression method, and processed using Stata 14.2. Based on the results of data processing, it shows that internal factors consisting of Disbursed Financing and Number of Branches have a positive effect, while Non-Performing Financing has a negative effect on the Sharia Banking Market Share in Indonesia during the Covid-19 Pandemic. Meanwhile, external factors Gross Domestic Product have a positive effect, and Inflation has a negative effect on the Sharia Banking Market Share in Indonesia during the Covid-19 Pandemic.

Dampak Penyertaan Saham oleh Bank terhadap Nilai Perusahaan Induk: Studi Empiris pada Bank Tercatat di BEI

Aini Feriska Sumandya — 2025-10-31

This study aims to analyze the impact of equity participation by banks on the value of the parent company. Equity participation is a long-term investment strategy that can affect the value of the company through diversification, business synergy, and increasing non-interest income. This study uses a quantitative approach with secondary data from the financial statements of banks listed on the Indonesia Stock Exchange (IDX) for the period 2018–2023. The analysis was carried out using multiple linear regression to test the effect of equity participation on the value of the company as proxied by Tobin's Q. The results of the study indicate that equity participation by banks has a significant positive effect on the value of the parent company. The implications of this finding indicate that equity participation can be a strategy to increase company value if managed properly.

Pengaruh Desain Produk, Brand Image dan Kualitas Produk Terhadap Keputusan Pembelian Sepeda Motor Honda di Kabupaten Sumbawa

Muhammad Nizar — 2025-10-31

This study aims to analyze the influence of product design, brand image, and product quality on the purchasing decisions of Honda motorcycles among consumers in Sumbawa Regency. The study employs a quantitative associative method with data collected from 190 respondents through questionnaires. The data were analyzed using multiple linear regression and hypothesis testing. The results indicate that product design and product quality have a significant positive effect on purchasing decisions, while brand image does not have a significant impact. The coefficient of determination (R²) shows that 20.7% of the purchasing decision variability can be explained by these variables. The findings suggest that consumers prioritize the attractiveness and functionality of the product design and the reliability and performance of the motorcycle over brand image when deciding to purchase a Honda motorcycle in Sumbawa. This study provides valuable insights for marketers and manufacturers in formulating strategies to enhance consumer purchasing decisions by focusing on product innovation and quality improvement.

Pengaruh Kredit Yang Diberikan, Giro, dan Deposito Terhadap Rasio Loan to Deposit Ratio (LDR) Pada PT Bank Mandiri (Persero) Tbk Tahun 2020-2024

Christina Tanly — 2025-10-31

Penelitian ini mengkaji tentang pengaruh Kredit yang Diberikan, Giro, dan Deposito terhadap Rasio Loan to Deposit Ratio (LDR) pada PT Bank Mandiri (Persero) Tbk selama periode 2020–2024. Dengan menggunakan data sekunder dari laporan keuangan tahunan Bank Mandiri, penelitian ini bertujuan untuk mengidentifikasi sejauh mana komponen-komponen dana pihak ketiga dan penyaluran kredit memengaruhi efektivitas fungsi intermediasi perbankan. Periode penelitian yang mencakup masa pandemi dan pemulihan ekonomi memberikan konteks yang relevan untuk menilai ketahanan dan kinerja bank dalam menjaga stabilitas likuiditas. Hasil penelitian ini diharapkan dapat memberikan kontribusi dalam penyusunan strategi pengelolaan dana dan penyaluran kredit yang lebih optimal, serta menjadi acuan bagi perbankan nasional dalam meningkatkan efisiensi dan stabilitas sistem keuangan.

Audit Audit Operasional Terkait Efektivitas, Efisiensi Dan Ekonomisasi Pada Fungsi Penjualan Dan Pelayanan Konsumen

Bening Audina — 2025-10-31

Perlakuan Akuntansi Sewa Guna Usaha Dan Aktiva Tetap Berdasarkan Psak 73: Studi Kasus Pada PT Mandiri Utama Finance, Anak Perusahaan Bank Mandiri, Cabang Bone

Amelia Syahputri — 2025-10-31

Penelitian ini membahas perlakuan akuntansi atas sewa guna usaha dan aktiva tetap berdasarkan PSAK 73: Sewa, dengan studi kasus pada PT Mandiri Utama Finance (MUF) Cabang Bone, anak perusahaan Bank Mandiri. PSAK 73 yang mulai berlaku sejak 1 Januari 2020 menggantikan PSAK 30 dengan pendekatan baru yang mengharuskan pengakuan aset hak guna dan kewajiban sewa dalam laporan keuangan penyewa. Studi ini menggunakan pendekatan kualitatif dan studi literatur untuk menganalisis penerapan PSAK 73 pada MUF, khususnya dalam pencatatan transaksi sewa guna usaha jenis sewa pembiayaan (finance lease). Hasil penelitian menunjukkan bahwa MUF Cabang Bone sebagai lessor mencatat aset kendaraan yang dibiayai melalui leasing sebagai piutang sewa pembiayaan, bukan sebagai aktiva tetap. Pengakuan pendapatan dan pengukuran piutang dilakukan sesuai pola pengembalian investasi yang konstan selama masa sewa. Penerapan PSAK 73 meningkatkan transparansi laporan keuangan dengan mengakui hak guna aset dan kewajiban sewa secara eksplisit, namun juga menuntut kepatuhan dan pemahaman mendalam atas ketentuan standar baru ini. Studi ini memberikan kontribusi bagi pengembangan literatur akuntansi leasing dan menjadi bahan pertimbangan bagi perusahaan pembiayaan lainnya dalam implementasi PSAK 73 secara tepat dan akuntabel.

Pengambilan Keputusan Kredit: Pengaruh Literasi Keuangan, Suku Bunga, dan Inklusi Keuangan

Denny Hambali — 2025-10-31

This study aims to analyze the effect of financial literacy, interest rates, and financial inclusion on credit decision making at PT Busan Auto Finance in Sumbawa. In the face of increasing credit needs in the motor vehicle financing sector, it is important to understand the factors that influence consumer decisions. This study uses a quantitative approach with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS), involving 100 respondents who have taken credit in the past year. The results showed that financial literacy has a positive and significant effect on credit decision making. This means that the higher consumers' understanding of financial aspects, the wiser they are in making credit decisions. In contrast, interest rates have a negative and significant effect, which means that the higher the interest rate, the lower the public's interest in taking credit due to the high financial burden. Meanwhile, financial inclusion shows a positive and significant effect, indicating that wider access to formal financial services encourages increased credit taking. The R-square value of 0.728 indicates that the three variables are able to explain 72.8% of the variability in credit decision making. In addition, the Goodness of Fit (GoF) test yielded a value of 0.6247, indicating that the model has a good fit. The implications of the results emphasize the importance of improving financial literacy, managing competitive interest rates, and expanding access to formal financial services. The findings are expected to assist PT Busan Auto Finance in formulating more effective credit strategies and supporting the economic growth of the Sumbawa community.

Dampak Pemasaran Digital, Brand image dan Kualitas Produk Terhadap Keputusan Pembelian Produk Skincare melalui E-Commerce

Hanifa Sri Suryani — 2025-10-31

— Penelitian ini bertujuan untuk menganalisis dampak pemasaran digital, citra merek, dan kualitas produk terhadap keputusan pembelian produk skincare di e-commerce, khususnya di Kabupaten Sumbawa. Dalam beberapa tahun terakhir, kebutuhan akan produk skincare di Indonesia meningkat pesat, didorong oleh kesadaran masyarakat akan pentingnya perawatan kulit dan pengaruh media sosial. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif, melibatkan 100 responden yang pernah melakukan pembelian produk skincare secara online. Hasil analisis menggunakan SEM-PLS menunjukkan bahwa pemasaran digital memiliki pengaruh positif dan signifikan terhadap keputusan pembelian, di mana strategi seperti promosi melalui media sosial dan penawaran diskon terbukti efektif. Selain itu, citra merek yang kuat juga berkontribusi pada keputusan pembelian, dengan konsumen cenderung memilih merek yang mereka percayai. Kualitas produk, yang mencakup efektivitas dan keamanan, menjadi faktor kunci lain yang memengaruhi keputusan konsumen. Temuan ini menunjukkan bahwa pelaku usaha di Sumbawa perlu mengoptimalkan strategi pemasaran digital, membangun citra merek yang positif, dan memastikan kualitas produk untuk meningkatkan daya saing di pasar e-commerce. Penelitian ini memberikan wawasan bagi pelaku bisnis dan konsumen untuk lebih memahami dinamika pasar skincare yang terus berkembang di era digital.

Pengaruh Profitabilitas, Sales Growth dan Likuiditas Terhadap Nilai Perusahaan

Nurfadilah Mubarokah — 2025-10-31

Abstrak— Firm value reflects investor’s perception of a company’s performance and future prospects. The transportation and logistics sector in Indonesia plays a crucial role in supporting economic activities, but it is highly vulnerable to various global disruptions, such as the COVID-19 pandemic, geopolitical influences, and supply chain uncertainties. Additionally, this sector also faces internal challenges such as rising operational costs, changes in government regulations, and demands for efficiency from consumers and investors. Where previous research on the influence of profitability, sales growth, and liquidity on firm value has generated inconsistent results, further empirical testing is needed. This study aims to analyze the influence of profitability, sales growth, and liquidity on firm value in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Data collection was carried out using a purposive sampling technique, with a total sample of 110 data from 22 mining sector companies for 5 years. Firm value is measured using the Price-to-Book Value (PBV) ratio, profitability using Return on Assets (ROA), sales growth with annual revenue growth, and liquidity with the Current Ratio (CR). Data processing was carried out using SPSS Version 31.1.1. The findings of this study indicate that profitability have negative significant effect on firm value, Sales growth have a positive insignificant effect on firm value and liquidity demonstrates a positive significant influence on firm value.

Keywords: Profitability, Sales Growth, Liquidity, Firm Value.

Evaluasi Penerapan Standar Akuntansi Keuangan Pemerintah (SAK-IP) Dalam Pengelolaan Aset Tahun 2025 (Studi Kasus: Bidang Aset Kantor Badan Keuangan Daerah Kabupaten Kepahiang)

M. Reza Oktananda — 2025-10-31

This study aims to evaluate the implementation of Government Accounting Standards (SAK-IP) in the management of fixed assets within the Regional Financial Agency (BKD) of Kepahiang Regency. Using a descriptive qualitative approach, data were collected through in-depth interviews, direct observations, and document analysis. The research focuses on the procedures for asset accountability reporting, the level of compliance with SAK-IP, and the main challenges encountered in its implementation. The findings reveal that although asset reporting procedures have been formally established and supported by the SIMDA BMD system, several issues persist, including delays in data submission, incomplete asset documentation, and limited human resource capacity. The level of compliance with SAK-IP is categorized as moderate, with core principles such as historical cost-based asset recording being applied, while other aspects like depreciation and revaluation are inconsistently implemented. The primary obstacles identified include the lack of technical training, inadequate interdepartmental coordination, and insufficient budgetary support. This research recommends improving staff competency, enhancing inter-agency collaboration, and strengthening systems and regulations to ensure more accountable and accrual-based asset management.

Pengaruh Transparansi Dalam Sistem Pengendalian Intern Dan Sistem Informasi Akuntansi Terhadap Akuntabilitas Pengelolaan Dana Desa Guna Kesejahteraan Masyarakat

Windarti Widyaningrum — 2025-10-31

— Village funds are financial allocations provided by the central government to village administrations to support governance, development, and community welfare. Public sector accountability requires organizations to report responsibly to both internal and external stakeholders. Therefore, village fund management must be conducted properly, transparently, and accountably. Indonesia Corruption Watch (ICW) has reported recurring cases of fund misuse, with village fund management being one of the most frequent, which highlights the urgency of accountability in village governance. This study aims to analyze the influence of accounting information systems on village fund management, the level of transparency in village administrations, and the role of internal control systems in supporting accountable management. Data were collected through questionnaires distributed directly to village officials in Demak Regency. Using a saturated sampling technique, 95 respondents were obtained, and the data were analyzed with multiple linear regression using IBM SPSS Statistics 25. The findings reveal that transparency, internal control systems, and accounting information systems have a significant influence on the accountability of village fund management. These results emphasize the importance of openness, adequate control mechanisms, and the effective use of accounting information technology to ensure accountable village fund management that ultimately supports community welfare.

Pengaruh Financial Distress, Growth Rate, Dan Opini Audit Terhadap Auditor Switching Pada Green Business Di Bursa Efek Indonesia Tahun 2019-2023

Sucipto Febrianto — 2025-10-31

The present study focuses on the impact of growth rate and audit opinion on financial distress, as well as the rotation of auditors among environmentally conscious companies listed on the Indonesian stock exchange from 2019 to 2023. The present study employs a quantitative, descriptive methodology, utilizing a purposeful sample. The Stichprobe is comprised of eight eco-friendly corporations that are listed on the Indonesian stock exchange within the specified time frame. The analysis of data is performed through the implementation of descriptive statistics and logistical regression techniques, with the software SPSS 30 serving as the primary analytical instrument. The findings of this study indicate that financial distress and growth rate exert a positive, albeit non-significant, influence on the replacement of a financial auditor. In contrast, the audit opinion demonstrates no discernible positive or significant influence on the replacement of a financial auditor. Furthermore, financial distress, growth rate, and audit confirmation are found to have no impact on the replacement of the auditor for green companies listed on the Indonesian stock exchange between 2019 and 2023.

Analisis Sistem Penggajian dan Pengendalian Internal pada PT Kepripunyecerite

Finalesvita Br. Nasution — 2025-10-31

Human Resource Management (HRM) and payroll are two strategic functions essential to the operational success of modern organizations. The HRM cycle includes a comprehensive process starting from workforce planning, recruitment, training, performance evaluation, to employee termination. In parallel, the payroll cycle involves the collection of employee data, salary calculation, deductions, disbursement of wages, and compliance with tax and social security regulations. This study aims to explore in detail the stages of both HRM and payroll cycles, identify potential risks associated with each process, and propose suitable internal control mechanisms. Employing a qualitative method through literature review, this research draws from academic sources and recent business practices to provide insights and recommendations for effective HR and payroll management.

Pengaruh Profitabilitas, Leverage, Likuiditas dan Aktivitas terhadap Nilai Perusahaan pada Sub Sektor Food & Staples Retailing

Sugiharti Binastuti — 2025-10-31

The establishment of a company aims to generate profits and improve the welfare of its owners. However, to generate profits, good strategy and management are required because they will affect the value of the company. The data used in this study is secondary data in the form of financial statements and annual reports of companies in the food & staples retailing sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023, with a sample size of 45. The testing stages conducted include classical assumption tests (normality test, multicollinearity test, heteroskedasticity test, autocorrelation test), multiple linear regression, F-test, T-test, and coefficient of determination. The sampling method used in this study is non-probability sampling with purposive sampling technique. The results of the study indicate that the variables of profitability, leverage, liquidity, and activity simultaneously influence company value. Profitability and leverage influence company value, while liquidity and activity do not influence company value.

Keywords: activity, company value, leverage, liquidity, profitability

Analisa Kinerja Penjualan Berdasarkan Rasio Ekonomi, Efiseinsi Dan Efektifitas Pada PT Mega Prabu Mandiri Prabumulih

Ghovinda Kumala iskandari — 2025-10-31

The study aims to analyze the sales performance of PT Mega Prabu Mandiri based on three main indicators, namely economic ratio, efficiency, and effectiveness, during 2023 to 2024. The method used in this study is a descriptive quantitative approach with secondary data in the form of budget reports and the realization of company income and expenses. The results of the study indicate that the company's economic ratio in 2023 was 122% and increased to 133% in 2024. This value indicates that expenditures exceeded the budget, so the company was not operating economically. Meanwhile, the efficiency ratio decreased from 85% in 2023 to 83% in 2024, indicating an increase in efficiency in the use of operational costs. The effectiveness ratio was recorded at 124% in 2023 and increased to 126% in 2024, indicating that the company successfully exceeded its predetermined sales targets.

Akuntansi Analisis Perbandingan Laba-Rugi pada PT Campina Ice Cream Industry Tbk

Septi Indriyani — 2025-10-31

Abstrak— Penelitian ini bertujuan untuk menganalisis kinerja perusahaan menggunakan metode perbandingan laporan keuangan.
Tujuan dari perbandingan ini adalah untuk mengidentifikasi perubahan yang terjadi, baik itu kenaikan atau penurunan pada pos-pos
dalam laporan keuangan atau data lainnya selama dua tahun atau lebih yang dibandingkan. Metode analisis yang digunakan adalah
analisis tren. Dari hasil perhitungan, diperoleh angka indeks analisis tren dengan tahun dasar 2020, di mana pada tahun 2021, laba
bersih mengalami peningkatan sebesar Rp. 99,278,807,290 dengan angka indeks 125%. Pada tahun 2022, laba bersih mengalami
peningkatan sebesar Rp. 121,257,336,904 dengan angka indeks 22%. Sementara itu, pada tahun 2023, laba bersih kembali meningkat
sebesar Rp. 127,426,464,539 dengan angka indeks 5%. Namun, pada tahun 2024, laba bersih mengalami penurunan sebesar Rp.
97,110,136,525 dengan angka indeks 12%. Maka dapat disimpulkan, jika tahun dasar adalah 2020, maka tahun 2021 sampai 2023
menunjukkan tren peningkatan, sementara tahun 2024 menunjukkan tren penurunan.
Kata Kunci — Analisis Laba-Rugi, Kinerja Perusahaan, Laporan Keuangan

Dinamika Kepatuhan Pajak: Studi Kasus Pemahaman Wajib Pajak dan Implementasi Self-Assessmenet di KPP Pratama Jember

Lutfiatus Sholehah — 2025-10-31

This study examines the dynamics of tax compliance with a focus on the impact of taxpayer understanding and the implementation of the self-assessment system at the Jember Tax Office (KPP). This study uses a qualitative approach through case studies with direct observation and structured interviews with individual taxpayers from various occupational backgrounds. The results of the study show that although most taxpayers have a general understanding of income tax (PPh 21), many still do not understand important matters such as the limits of non-taxable income (PTKP), reporting deadlines, and reporting procedures via DJP Online, particularly the use of Form 1770 S, which can pose challenges in fulfilling tax obligations accurately and on time. The self-assessment system allows taxpayers to calculate, pay, and record their own taxes. However, there are still barriers in tax literacy and adaptation to digitalized services, which impact tax compliance. Assistance programs such as RENJANI (Domestic Tax Volunteers) have proven to improve compliance through education and direct assistance. This study emphasizes the importance of increasing the intensity of tax socialization and education, particularly regarding reporting procedures and the use of online systems, to make the self-assessment system more effective. Overall, this research concludes that taxpayers' understanding and the effectiveness of self-assessment implementation have a significant influence on tax compliance behavior. Therefore, it is recommended to optimize consultation services, enhance education, and strengthen the role of tax officials in providing information and guidance to support optimal tax compliance and a more transparent tax system within the Jember Tax Office

Peran Edukasi Digital dalam Menekan Budaya Konsumtif Fast Fashion: Studi Kasus Akun Tiktok Dino Augusto

Dhiemas Permana Juanda — 2025-10-31

This study aims to explore the impact of fast fashion trends on TikTok, focusing on the educational content presented by Dino Augusto (@dosen_fasyun) and its influence on digital consumer culture from a behavioral accounting perspective. Employing a qualitative netnographic approach and NVivo 15 Plus software, the research analyzed user interactions in TikTok video comment sections, supported by Word Cloud and Mind Map visualizations. The data were categorized into seven key themes: consumptive behavior, drivers of fast fashion consumption, the fast fashion industry system, environmental impacts of fast fashion, alternatives to fast fashion consumption, raising consumer awareness through education, and rejection of fast fashion. Findings indicate that educational content effectively increases critical awareness about the harmful effects of fast fashion, including labor exploitation, environmental degradation, and excessive consumerism. Informative, authentic content aligned with the creator’s expertise significantly influences audience attitudes and behaviors. The study concludes that educational use of social media can foster more responsible consumption patterns and reduce the negative consequences of fast fashion. This research contributes to the field of behavioral accounting and digital humanities by illustrating how online educational content shapes consumer decision-making. It emphasizes the importance of continued social media-based education to encourage sustainable financial behavior and ethical fashion choices.

Perlakuan Akuntansi Sewa Guna Usaha Dan Aktiva Tetap Berdasarkan PSAK 73: Studi Kasus Pada PT Mandiri Utama Finance Anak Perusahaan Bank Mandiri Cabang Bone

Amelia Syahputri — 2025-10-31

Pengaruh Dewan Komisari, Dewan Direksi dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Sektor Transportasi dan Logistik di BEI Tahun 2020-2024

Nidia Anggreni Das — 2025-10-31

This study aims to analyze the effect of Weighted Average Cost of Capital (WACC) and Return on Equity (ROE) on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Firm value is measured using the Price to Book Value (PBV) ratio, which reflects investor perceptions of the company's performance and prospects. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. The populations of this study are all companies listed on the IDX in the food and beverage sub-sector. The sample was determined using a purposive sampling method based on the completeness of the research variable data, the sample wa obtained as many as 48 companies and analyzed data for 2 years, so that 96 data were processed and analyzed. The data analysis technique used was multiple linear regression, preceded by a classical assumption test. The result of this study indicate that Weight Average Cost of Capital has no significant effect on Firm Value. Likewise, Return on Equity has no significant effect on Firm Value. Based on the simultaneous test results, it is found that Weight Average Cost of Capital and Return on Equity simultaneously have no significant effect on Firm Value.

Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Dalam Mengikuti Program Brevet Pajak : Kajian Terhadap Pengetahuan Perpajakan, Motivasi Karir dan Persepsi Mahasiswa Pada Perguruan Tinggi Swasta Di Wilayah Bogor

Nurlela — 2025-10-31

— This research aims to examine the influence of tax knowledge, career motivation, and students’ perceptions on the interest of accounting students in enrolling in the tax brevet program, as well as to analyze whether there are differences in these factors between accounting students at private universities (PTS) with Accreditation A and those at PTS with Accreditation B. The population in this study comprises accounting students at Universitas Djuanda, Universitas Pakuan, IBI Kesatuan, and Universitas Nusa Bangsa. A total sample of 629 students was selected using purposive sampling and the Slovin formula, resulting in 90 samples used for the analysis. Data analysis techniques were conducted using SmartPLS version 3.0 software and an independent sample t-test using SPSS version 22. The research findings reveal that both career motivation and student perceptions have a positive influence on the interest of accounting students in enrolling in the tax brevet program, while tax knowledge does not influence their interest. The independent sample t-test demonstrates that there is a difference in interest between accounting students at PTS with Accreditation A and those with Accreditation B, indicating that the interest in attending the tax brevet program is higher among students at PTS with Accreditation B compared to those at PTS with Accreditation A.

Pengaruh Kompetensi, Peran Aparat Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kecamatan Ujan Mas

Puspa Rini — 2025-10-31

The presence of accountability in financial management is indicative of strong governance. The accountability principle must be implemented by the village administration in order to hold the village community accountable for its financial management. The utilization of information technology, the involvement of village authorities, and competency are some other elements that affect accountability. This study's survey was limited to the communities in the Ujan Mas District. 64 village finance managers, including village heads, village secretaries, financial heads, and planning heads, made up the sample for this quantitative study. The SPSS version to manage and check survey data by utilizing 30 software programs. the study used primary data as its data type the apparatus's proficiency has a negative and substantial the role of village officials has been demonstrated to prossess a positive and have a significant impact on responsibulity in village financial management, as well as technology used which also provides on that is positive and significant contribution to increasing acoountability in village financial management.

Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Wajib Pajak di KPP Pratama Tangerang Timur)

Aprilia Suhadi — 2025-10-31

Pengaruh Weight Average Cost of Capital dan Return on Equity Terhadap Nilai Perusahaan Pada Perusahaan Sub-Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2022-2023

Siska Yulia Defitri — 2025-10-31

User Generated Content, Influencer Tiktok, dan Live Shopping dalam Keputusan Pembelian Thrifting Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa

Supriady — 2025-10-31

Penelitian ini bertujuan untuk menganalisis pengaruh User Generated Content (UGC), Influencer TikTok, dan Live Shopping terhadap keputusan pembelian produk fashion thrifting pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa. Latar belakang penelitian ini didasarkan pada meningkatnya penggunaan media sosial, khususnya TikTok, yang tidak hanya menjadi media hiburan tetapi juga memengaruhi perilaku konsumsi generasi Z, termasuk dalam tren pembelian produk fashion thrifting. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner dan dianalisis menggunakan alat SmartPLS. Hasil penelitian menunjukkan bahwa ketiga variabel independen secara signifikan memengaruhi keputusan pembelian. UGC berpengaruh positif dan signifikan terhadap keputusan pembelian dengan nilai t-statistic 2,512 dan p-value 0,012. Influencer TikTok juga berpengaruh positif signifikan dengan t-statistic 2,350 dan p-value 0,019. Live Shopping menjadi variabel paling dominan dengan t-statistic 2,723 dan p-value 0,006. Temuan ini mendukung teori Stimulus–Organism–Response (S-O-R), di mana stimulus berupa konten digital memengaruhi persepsi dan emosi konsumen, yang kemudian mendorong respons dalam bentuk keputusan pembelian. Penelitian ini merekomendasikan pemanfaatan konten UGC yang autentik, pemilihan influencer yang kredibel, serta optimalisasi fitur live shopping sebagai strategi pemasaran yang efektif di kalangan konsumen Gen Z.

Akuntansi Komitmen dan Kontijensi Bank dan Akuntansi Jasa Lainnya

Angerlo — 2025-10-31

This study examines how commitment and contingent accounting, as well as auxiliary banking services, influence internal control effectiveness within banking institutions. Using a qualitative descriptive approach, this research analyzes the impact of accounting treatments for bank commitments, contingencies, and other services (money transfer, payment point, safe deposit box, and Rupiah travellers cheques) on internal control quality. Findings suggest that proper classification and recognition of commitments and contingencies, combined with well-regulated auxiliary services, enhance accountability and reduce operational risk. The study provides insight into practical internal control implementation, especially under PSAK 57 regarding provisions and contingent liabilities.

Pengaruh Pertumbuhan Aset, Struktur Modal, Pengungkapan Enterprise Risk Management Dan Risiko Bisnis Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Properties Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2019-2023)

Widya Priska Sari — 2025-10-31

The purpose of this study is to provide empirical evidence regarding the effect of asset growth, capital structure, enterprise risk management disclosure and business risk on company value. The objects used in this study are property and real estate sector companies. The sampling technique uses purposive sampling. The sample used was 59 companies or 295 financial report data for 5 periods of 2019-2023. The method used in this study is a descriptive and verification method. The data collection technique uses non-participatory observation techniques while the analysis technique uses panel data regression analysis and uses Eviews 9.0 software. The results of the study, the results of the goodness of fit (f test) show a fit model. And the results of the partial test (T test) show that asset growth, capital structure and enterprise risk management disclosure have a positive and significant effect on company value. While business risk has a negative and insignificant effect on company value.

Kata kunci : company value, asset growth, capital structure, enterprise risk management disclosure, and business risk.

Pengaruh Teori Fraud Dalam Mendeteksi Kecenderungan Kecurangan Pengelolaan Dana Desa Dengan Religiusitas Sebagai Variabel Moderasi Pada Desa Di Kecamatan Lumban Julu Kabupaten Toba

Grace Debora Manurung — 2025-10-31

This research aims to determine the influence of fraud theory in detecting fraud and misappropriation of foreign funds with religiosity as a variable in the mode of income in Lumban Julu Sub-district, Toba Regency. This type of research is quantitative research using primary data. The population in this research is all village government officials and the sample uses a saturated sample, namely Village Heads, Village Heads, Affairs Heads, Section Heads, Hamlet Heads, in Villages in Lumban Julu District (12 Villages), 80 respondents. The data analysis technique used in this research is descriptive statistics. Primary data quality testing was carried out by conducting validity and reliability tests, classical assumption tests, multiple linear regression tests, hypothesis tests and moderation regression tests using the SPSS 26 application. The results of this research individually showed that pressure had no influence on Fraud Fraud Fraud Management of Government Funds. Opportunities have a negative and significant influence on the risk of fraud in the management of foreign funds. Rationalization has a positive and significant influence on the risk of fraud in the management of foreign funds. Religiosity cannot moderate the relationship between Right, Opportunity, Rationalization and the Risk of Fraud, Management of Foreign Funds

Pengaruh Kebijakan Hutang Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Variabel Kontrol Ukuran Perusahaan Dan Profitabilitas (Studi pada Perusahaan Bank yang Terdaftar di BEI Tahun 2021-2023)

Entik Estifika — 2025-11-01

The purpose of this study is to determine the effect of dividend policy and debt policy on firm value, where company size and profitability are used as control variables. The research was conducted at bank companies listed on the Indonesia Stock Exchange. The research period is 2019 - 2023. The theory used is signalling theory. The type of research is quantitative. The independent variables in this study are debt policy and dividend policy. While company value as the dependent variable is measured using Tobin's Q. Company size and profitability are used as control variables. The sample was obtained using purposive sampling. A total of 84 data were used as samples because they met the criteria. The method used is multiple linear regression analysis using the SPSS version 26 application. The results showed that dividend policy has no effect on firm value. While debt policy has a positive and significant effect on firm value. The control variabl is company size, has no significant effect on firm value. Meanwhile, profitability has a negative and significant effect on firm value.

Konvergensi Paradigma: Tinjauan Literatur Sistematis terhadap Tren Dominan dalam Manajemen Pemasaran Modern

Niken Saptarini — 2025-11-01

Era digital telah memicu pergeseran paradigma fundamental dalam manajemen pemasaran, menuntut adaptasi berkelanjutan dari para akademisi dan praktisi. Penelitian ini menyajikan Tinjauan Literatur Sistematis (SLR) untuk mengidentifikasi, mengevaluasi, dan mensintesis tren-tren dominan yang membentuk lanskap pemasaran modern. Dengan menggunakan kerangka kerja PRISMA, penelitian ini menganalisis 35 artikel peer-reviewed yang relevan dari database Scopus dan Web of Science yang diterbitkan antara tahun 2015 dan 2025. Analisis tematik mengungkapkan lima tren konvergen yang saling terkait: (1) Imperatif Pemasaran Berbasis Data, yang menekankan peran sentral big data analytics dalam pengambilan keputusan; (2) Kebangkitan Otomatisasi Cerdas, didorong oleh Kecerdasan Buatan (AI) untuk personalisasi dan efisiensi; (3) Dominasi Ekosistem Sosial, yang menyoroti pengaruh media sosial dan influencer marketing terhadap perilaku konsumen; (4) Mandat Hiper-Personalisasi, yang menempatkan pengalaman pelanggan (CX) yang disesuaikan sebagai inti dari strategi kompetitif; dan (5) Kompas Etis dan Berkelanjutan, yang mencerminkan meningkatnya permintaan konsumen akan tanggung jawab perusahaan. Temuan utama menunjukkan bahwa tren-tren ini tidak beroperasi secara terpisah, melainkan saling memperkuat, menciptakan lingkungan yang kompleks di mana kemampuan teknologi harus diimbangi dengan kepekaan etis. Penelitian ini mengidentifikasi kesenjangan signifikan dalam literatur, termasuk kurangnya studi longitudinal tentang kepercayaan konsumen, kebutuhan akan kerangka kerja tata kelola AI yang praktis, dan tantangan adopsi teknologi bagi Usaha Kecil dan Menengah (UKM). Dengan mensintesis lanskap penelitian saat ini, artikel ini memberikan wawasan berharga bagi para akademisi untuk mengarahkan penelitian di masa depan dan bagi para praktisi untuk menavigasi kompleksitas manajemen pemasaran kontemporer secara strategis.

The Impact of Brand Image on The intention to continue using an E-Wallet Through E-Satisfaction

Fajar Suparto — 2025-11-01

This study aims to analyze the influence of Brand Image on the intention to continue using E-Wallet through E-Satisfaction in West Nusa Tenggara. Using a quantitative approach, data were collected through a survey with 196 respondents who use E-Wallet. The results of the hypothesis test indicate that Brand Image has a significant positive influence on E-Satisfaction. In addition, E-Satisfaction functions as a significant mediating variable in the relationship between Brand Image and the intention to continue using E-Wallet. With a p-value smaller than 0.05, all tested hypotheses can be accepted, which confirms that E-Satisfaction strengthens the influence of Brand Image on the intention to continue using E-Wallet. These findings suggest that in order to increase E-Wallet user loyalty, companies need to build a strong brand image while ensuring a satisfying user experience.

Pengaruh Pengungkapan Berkelanjutan Terhadap Kinerja Keuangan Bank Perekonomian Rakyat Di Indonesia

Ahmad Rifqi — 2025-11-01

Penelitian ini memiliki tujuan guna melakukan analisis pengaruh pengungkapan laporan keberlanjutan pada kinerja keuangan bank, dengan fokus pada Bank Perekonomian Rakyat (BPR) yang punya modal inti setara dengan BPRKU 3 di Indonesia. Berdasar Peraturan Otoritas Jasa Keuangan (OJK) Nomor 51 Tahun 2017, lembaga jasa keuangan diwajibkan untuk mengimplementasikan prinsip keuangan berkelanjutan yang mengintegrasikan dimensi ekonomi, sosial, dan lingkungan dalam operasional mereka. Kajian ini memakai pendekatan kuantitatif dengan metode analisis Partial Least Square (PLS) guna menguji hubungan antara pengungkapan laporan keberlanjutan yang diukur memakai Sustainability Report Disclosure Index (SRDI) dan kinerja keuangan yang diwakili oleh indikator Return on Asset (ROA), Return on Equity (ROE), Debt to Asset Ratio (DAR), dan Debt to Equity Ratio (DER).Hasil kajian memperlihatkan kalau dimensi ekonomi (GRI 200) punya pengaruh signifikan pada kinerja keuangan bank, dengan nilai T-statistics senilai 3,168, lebih tinggi dari nilai ambang batas 1,68. Sementara itu, dimensi lingkungan (GRI 300) dan dimensi sosial (GRI 400) tidak memperlihatkan pengaruh yang signifikan pada kinerja keuangan, dengan nilai T-statistics masing-masing 1,459 dan 1,036, yang lebih rendah dari 1,68. Temuan ini mengindikasikan bahwa meskipun pengungkapan dimensi lingkungan dan sosial penting untuk transparansi keberlanjutan, dampaknya terhadap kinerja keuangan di sektor perbankan Indonesia masih terbatas, terutama dalam konteks BPR. Penelitian ini memberikan kontribusi bagi pemahaman tentang penerapan keuangan berkelanjutan di Indonesia, serta implikasi bagi bank dalam mengoptimalkan laporan keberlanjutan mereka guna meningkatkan kinerja keuangan. Berdasarkan temuan ini, disarankan untuk memperdalam penelitian di sektor perbankan syariah dan memperluas sampel untuk mencakup bank-bank dengan karakteristik yang berbeda.

Pengaruh Pengendalian Internal terhadap Akuntansi Ekuitas pada Bank: Kajian pada Bank Umum dan Bank Perkreditan Rakyat

Billy Marbiyanov — 2025-11-01

This study aims to analyze the influence of internal control on equity accounting in banks, specifically focusing on both Commercial Banks and Rural Banks (Bank Perkreditan Rakyat/BPR). The discussion emphasizes several key aspects of banking equity, including the definition of bank capital, its classification, and the calculation of capital adequacy ratios. The research employs a qualitative descriptive method through a literature review of relevant academic sources and financial regulations issued by financial authorities such as OJK (Financial Services Authority of Indonesia). An effective internal control system plays a crucial role in ensuring the reliability and accuracy of financial reporting, particularly in the recording and presentation of bank equity. It also helps maintain compliance with regulations and supports the resilience of the banking sector. The study finds that internal control significantly contributes to transparent and accountable equity management, enabling banks to present their financial positions more accurately and protect stakeholders’ interests.Furthermore, internal control mechanisms such as authorization procedures, reconciliation processes, segregation of duties, and regular internal audits are essential in preventing errors and fraud in equity-related transactions. Properly implemented, these controls not only enhance the credibility of financial statements but also strengthen a bank’s capital structure and overall financial stability. This research highlights the importance of internal control as a foundational pillar for effective equity accounting in the banking industry.

Faktor-faktor yang Mempengaruhi Pengungkapan Lingkungan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023

Ulin Nihayah — 2025-11-01

This study aims to examine and analyze the factors that influence environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2021–2023. The independent variables in this study include environmental performance, environmental management system, proportion of independent commissioners, firm size, firm age, and profitability. Environmental disclosure is measured using the Global Reporting Initiative (GRI) G4 indicators. This research employs a quantitative approach with a sample of 151 manufacturing companies selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that only three out of the six independent variables have a significant influence on environmental disclosure. However, only one of these three—firm age—has a positive direction of influence. This indicates that only one hypothesis is accepted in this study. The coefficient of determination (R²) is 0.328, meaning that 32.8% of the variation in environmental disclosure can be explained by the six independent variables. These findings suggest that internal company factors are not sufficient to fully explain environmental disclosure variations, highlighting the possible influence of external factors such as regulatory pressure or stakeholder expectations.

Analisis Persediaan Bahan Baku pada UMKM Kare-Kare Herna Doa Ibu di Kota Bengkulu

Denny Apriani — 2025-11-01

This study aims to analyze the inventory of ubi madu (honey cassava) as the main raw material at UMKM Kare-Kare Herna Doa Ibu in Bengkulu City by applying the Economic Order Quantity (EOQ), Safety Stock (SS), and Reorder Point (ROP) methods. Data were obtained through documentation of raw material requirements, ordering costs, and storage costs from January to July 2025. The results show that the optimal order quantity (EOQ) is 757 kg with 7 orders in 7 months. The total inventory cost using EOQ is Rp286,479.5, lower than the previous policy of Rp598,313, resulting in savings of Rp311,833.5. Furthermore, the safety stock is 490 kg and the reorder point is 673 kg. Therefore, applying EOQ significantly reduces costs by nearly 50% while ensuring raw material availability for uninterrupted production. Keywords: Inventory, EOQ,Safety Stock, Reorder Point, UMKM

Pengaruh Literasi Keuangan Syariah, Religiusitas, dan Kepercayaan Terhadap Minat Menabung Di Bank Syariah

Anita Zulaecha — 2025-11-01

This study aims to analyze the effect of Islamic financial literacy, religiosity, and trust on interest in saving in Islamic banks. The population in this study were Islamic bank customers in Demak Regency, and sampling using purposive sampling technique so that the sample in this study amounted to 100 respondents. This study uses data obtained from primary data sources, namely the type of data source obtained directly from respondents using the questionnaire method. This research data was analyzed using multiple linear regression analysis methods. The results of this study indicate that Islamic financial literacy and trust have a positive and significant effect on interest in saving in Islamic banks, while religiosity has no significant effect on interest in saving in Islamic banks.

Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Pemilihan Karir Menjadi Auditor (Studi Empiris Pada Mahasiswa Akuntansi Perpajakan Politeknik Caltex Riau)

Heri R Yuliantoro — 2025-11-01

The purpose of this study is to ascertain how accounting students' interest in a career as auditors is influenced by societal values, the workplace, financial incentives, job market factors, and personality. The subjects of this study are Caltex Riau Polytechnic students enrolled in the tax accounting study program. 201 Caltex Riau Polytechnic tax accounting study program students made up the research's population. This study's sample consisted of 66 students from tax accounting education programs in their 20th and 21st generations. By using Likert scale-based surveys to gather data, this study employs quantitative approaches. Primary data was employed as the data source for this study. Descriptive statistical analysis, data quality testing, traditional assumption testing, and hypothesis testing are the data analysis methods employed in this study. SPSS 23 is the media or analytical tool utilized in this study. According to the study's findings, the factors of social values, the workplace culture, and financial incentives significantly and negatively affect accounting students' interest in pursuing a career as auditors, whereas personality traits and job market considerations significantly and favorably influence this interest.

Dekonstruksi Pola Penelitian Skripsi Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Unissula Periode 2020 - 2024 Melalui Pendekatan Bibliometrik

Nunky Figo Setyawan — 2025-11-01

— This study deconstructs undergraduate thesis research patterns at the Faculty of Economics and Business, Sultan Agung Islamic University (2020-2024) using bibliometric analysis. It aims to identify topic trends, analyze thematic clusters, and evaluate research gaps in accounting student theses. Using a descriptive-quantitative approach, the research analyzed 1,405 theses through purposive sampling. Secondary data (titles, keywords, authors, publication years) were processed using Publish or Perish and VOSviewer for conceptual network visualization. Analysis focused on keyword co-occurrence frequency, topic clustering, and identifying trends and research gaps. Results revealed 12 thematic clusters from 164 keywords (minimum 5 occurrences). Findings show saturation in conventional topics (profitability, company size, corporate governance) while contemporary topics (Special Allocation Funds, Islamic contracts, accountability, audit tenure, religiosity, audit quality) remain under-explored. Overlay visualization demonstrates topic development stagnation with publication concentration in 2022, though sustainability reporting and financial literacy increased in 2023. This research provides a comprehensive map of accounting thesis research trends for curriculum development, improved academic guidance, and alignment with industry needs. The study highlights the need to diversify research topics beyond traditional areas and encourage exploration of emerging themes relevant to current business and accounting practices

Dampak Kepemimpinan Transformasional Terhadap Kinerja Dan Loyalitas Pegawai Di Dinas Pemadam Kebakaran Kabupaten Sumbawa Barat

Deni Nurdani — 2025-11-01

Transformational leadership is a leadership style that has a strategic role in improving employee performance and loyalty, especially in public sector organizations such as the West Sumbawa Regency Fire Department. This study aims to test and analyze the effect of Transformational Leadership on Employee Performance and Employee Loyalty in the West Sumbawa Regency Fire Department. This study uses a quantitative approach with a data analysis method through Structural Equation Modeling - Partial Least Squares (SEM-PLS). The population of the study was all employees of the West Sumbawa Regency Fire Department totaling 115 people, with a sampling technique using a census. Primary data were collected through questionnaires that had been tested for validity and reliability, resulting in valid and reliable instruments. The results showed that Transformational Leadership had a positive and very significant effect on Employee Performance with a coefficient value of 0.957 and a t-statistic of 84.960 (p <0.000). In addition, Transformational Leadership also has a positive and significant effect on Employee Loyalty with a coefficient value of 0.938 and a t-statistic of 49.217 (p <0.000). The R-Square value for Employee Performance of 0.916 and for Employee Loyalty of 0.879 indicates that the independent variable is able to explain high variations in both dependent variables. The reliability test also showed very good results with Composite Reliability values> 0.97 and Cronbach's Alpha> 0.96 for all constructs. This study concludes that the implementation of Transformational Leadership is effectively able to improve Employee Performance and Loyalty at the West Sumbawa Regency Fire Department. The implication of this study is the need for training and capacity development for structural leaders to be able to apply the principles of transformational leadership consistently, in order to create a supportive work climate, high intrinsic motivation, and strong commitment to the organization.

Analisis Penggunaan Teknologi Big Data Dalam Analisis Risiko Bisnis

Dyandra Sastra Wardani — 2025-11-01

The aim of this research is to find out how big data technology is used in business risk analysis. The use of big data today is very massive, used in many fields including accounting or economics. The need for data in a business is important for business people to carry out operations and make decisions and create policies to enable the business they own to reduce risks that may occur. The research method used in this research is a qualitative method with a library approach. Based on research conducted, it was found that Big data can be used to identify and stop dangers in the financial industry.

Pengaruh Good Corporate Governance (GCG) terhadap Nilai Perusahaan Saham Syariah Jakarta Islamic Index (JII)

Ready Bagus Prakoso — 2025-11-01

— Company value is no less important for a company because the existence of company value brings wealth to shareholders. As the owner of the company, the CEO is responsible for increasing the value of the company so that it can grow. Company values are a reflection of the company's success recognized by management. Good Corporate Governance (GCG) is expected to be able to strive for a balance between various interests that can provide benefits to the company as a whole. The purpose of this study is to determine the Effect of Good Corporate Governance (GCG) on the Value of Jakarta Islamic Index (JII) Sharia Stock Companies.

The population in this study was 30 Jakarta Islamic Index (JII) Sharia Stock Companies. While the sample in this study was 13 Jakarta Islamic Index (JII) Sharia Stock Companies. The sampling technique used was Purposive Sampling. The analysis tool used was Multiple Linear Regression.

The results of the study showed that institutional ownership had no effect on company value in Jakarta Islamic Index (JII) Sharia Stock Companies for the 2021-2024 Period. Managerial ownership has a negative effect on company value in Jakarta Islamic Index (JII) Sharia Stock Companies for the 2021-2024 Period. Independent board of commissioners has a positive effect on company value in Jakarta Islamic Index (JII) Sharia Stock Companies for the 2021-2024 Period. The audit committee has no effect on company value in Jakarta Islamic Index (JII) Sharia Stock Companies for the 2021-2024 Period.

New Public Management: Konsep dan Penerapannya dalam Pemerintahan Modern

Aris Firmansyah — 2025-11-01

Artikel tentang New Public Mangement

New Public Management: Literatur Riview Gaya Baru Pemerintah dalam Mengelola Layanan Publik

Siska Dila Kusmawati — 2025-11-01

In the era of globalization and digitalization, public demand for fast, transparent, and accountable public services is continually increasing. New Public Management (NPM) has emerged as a new paradigm in bureaucratic reform by adopting private sector management principles to enhance efficiency, accountability, and innovation in public service delivery. This study employs a qualitative descriptive approach through a literature review to examine the concept, implementation, as well as the strengths and weaknesses of NPM in the governmental context. The literature review indicates that the implementation of NPM has significantly contributed to improving performance and transparency in public services, particularly through the utilization of digital technology and objective performance measurement systems. However, NPM also faces challenges such as internal resistance, limited resources, and difficulties in reconciling private management principles with the social values and equity inherent in the public sector. The study suggests the need for strategic adaptation based on local contexts and an enhancement in human resource capacity to optimize bureaucratic reform. It is expected that the findings of this research will provide strategic recommendations for policymakers to realize a more modern, responsive, and quality-oriented public administration.

Analisis Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen dan Dampaknya Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023

Triyastiti Wulandari — 2025-11-12

Abstrak— This study aims to analyze the effect of managerial ownership, institutional ownership, and dividend policy on firm value in the consumer goods industry sector listed on the IDX during 2019–2023. Firm value is important because it reflects performance and prospects that influence investment decisions. Ownership structure as an internal factor can affect firm value through supervision and incentives, while dividend policy, as measured by the dividend payout ratio (DPR), can be a signal of financial conditions to investors. This study uses a quantitative approach with a purposive sampling method and secondary data from annual financial reports. Data analysis was carried out using descriptive statistics and multiple linear regression, as well as classical assumption tests, F tests, t tests, and coefficients of determination. The results of the study indicate that managerial and institutional ownership have a significant effect on firm value, but do not have a significant effect on dividend policy. Dividend policy also does not have a significant effect on firm value. The limitation of this study is the low Adjusted R² value in the dividend policy model. Therefore, it is recommended that further research use a wider object and add financial ratio variables to obtain a more comprehensive understanding

Pengaruh Transparansi, Kepercayaan, Persepsi Kemudahan dan Tingkat Pendapatan terhadap Minat Muzzaki dalam membayar Zakat secara Online (Studi Kasus pada Muzzaki di Kota Semarang)

Siska Adelia Putri — 2025-11-12

— This study aims to analyze the influence of transparency, trust, perceived ease, and income level on muzakki's interest in paying zakat online, with a case study on muzakki in Semarang City. This study uses a quantitative approach with an explanatory research method. The sample selection method in this study uses a purposive sampling technique. The data source used in this study uses primary data, conducted through a survey obtained by distributing questionnaires via Google Form to respondents. Respondents in this study were muzakki who are domiciled or reside in Semarang City. The measurement scale used is the linkert scale with a score of 1-5. The analysis technique used to test the hypothesis and process the data is multiple linear regression analysis using the SPSS version 26 application. The results of the study showed that the variables of transparency, trust, and income level did not affect muzakki's interest in paying zakat online, while the variable of perceived ease showed an effect on muzakki's interest in paying zakat online.

Kontribusi Produk Olahan Nanas Terhadap Pendapatan pada Usaha Oleh-Oleh Khas Prabumulih Toko Kue Darrel

Meirani Betriana — 2025-11-12

The Contribution of Pineapple Processed Products to Revenue in the Typical Souvenir Business of Prabumulih Darrel Cake Shop" In the midst of globalization and increasingly advanced and strict trade flows, local wisdom plays an important role in maintaining the cultural identity of a region and supporting local economic growth. One of the tangible forms of local wisdom is local processed products that not only represent the cultural wealth of an area but also have the potential to increase business income. This study aims to find out the contribution of processed pineapple products as local wisdom in increasing income in the Prabumulih souvenir business. This type of research is descriptive using quantitative data. The data source used was secondary data obtained from interviews about processed pineapple products and income obtained by Darrel Cake Shop. The population in this study is data on various processed products and income with samples taken are the types of processed products sold and the revenue of Darrel cake shops in 2021-2023 . The data analysis techniques used in this study include data reduction interpreted as summarizing activities, selecting main things that are adjusted to the focus of the research, in this case choosing the types of processed pineapple and non-processed pineapple products obtained through observation, interviews, and documentation that are focused on the formulation of problems in the research. After the data is reduced, it will provide a clearer picture to researchers so that it can be described and compiled systematically so that it is easier to understand, especially in analyzing the contribution of processed pineapple products in increasing business income. The last stage, namely drawing conclusions, is the stage where the researcher draws conclusions from the data findings. After all the data has been described and compiled systematically, conclusions are drawn and the results of the research are validated.

Bias Kognitif, Etika Profesi dan Keputusan Pelaporan Keuangan Dimoderasi Literasi Keuangan

Herbowo — 2025-11-12

Abstrak— This study aims to analyze the effect of cognitive bias and professional ethics on financial reporting decisions, with financial literacy as a moderating variable. The phenomenon of inaccurate reporting and information manipulation indicates that financial reporting decisions are influenced not only by technical aspects but also by behavioral and moral factors. This research applies the Behavioral Decision Theory and the Ethical Decision-Making Model using a quantitative explanatory approach. The data were analyzed using PLS-SEM with SmartPLS 4, involving 116 respondents consisting of accountants, auditors, and financial staff. The results show that cognitive bias has no significant effect on financial reporting decisions, while professional ethics has a positive and significant influence. Furthermore, financial literacy does not moderate the relationship between cognitive bias and financial reporting decisions, nor between professional ethics and financial reporting decisions. The R-Square value of 0.593 indicates that 59.3% of the variance in financial reporting decisions is explained by the studied variables. These findings emphasize that the quality of financial reporting is determined more by moral integrity and professional ethics than by cognitive ability or financial literacy. Therefore, strengthening ethical values and fostering an organizational culture of integrity are essential to improving transparency and accuracy in financial reporting.

Analisis Faktor Yang Mempengaruhi Perusahaan Sektor Perbankan Melakukan Pergantian Kantor Akuntan Publik Periode 2019-2023

Maria Anjeli Hutagaol — 2025-11-12

This research aims to determine the analysis of factors that influence banking sector companies in changing public accounting firms. The type of data used in this research is secondary data in the form of annual financial reports (annual reports) from companies listed on the Indonesia Stock Exchange (IDX). The research method uses descriptive statistical analysis and logistic regression analysis with a population of 40 banking companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling resulted in 16 companies that met the sample criteria using the purposive sampling method. The data obtained was then processed using IBM SPSS 26 analysis tool. The results of this study indicate that partially management change does not significantly influence the change of public accounting firms. Similarly, company growth does not significantly influence the change of public accounting firms, and company size research also does not significantly influence the change of public accounting firms. The independent variables influence the change of the dependent variable by 7.5% and the remaining 92.5% is influenced by other variables outside the research.

Pengaruh Independensi, Peran Auditor Internal dan Profesionalisme Auditor Internal terhadap Efektivitas Penerapan Sistem Pengendalian Internal pada PT. Perkebunan Nusantara IV PKS Adolina Perbaungan

Futri Dewani Purba — 2025-11-12

This study aims to examine the influence of independence, role, and professionalism of internal auditors on the effectiveness of internal control system implementation, both partially and simultaneously. The research was conducted at PT. Perkebunan Nusantara IV PKS Adolina Perbaungan. The study employed multiple regression analysis using SPSS (Statistical Package for the Social Sciences) version 25. The population of this study consisted of 84 employees from 7 departments within PT. Perkebunan Nusantara IV PKS Adolina Perbaungan. The entire population was used as the sample through a saturated sampling method. The data used in this research is quantitative, measured using a Likert scale and converted into interval data. The results of the study show that, partially, the independence of internal auditors does not have a positive and significant effect on the effectiveness of internal control system implementation. In contrast, the role and professionalism of internal auditors have a positive and significant effect on the effectiveness of internal control system implementation when examined individually. Furthermore, the findings also indicate that these variables simultaneously have a significant effect on the effectiveness of internal control system implementation.

Pengaruh Aset Tidak Berwujud, Kinerja Keuangan Dan GCG Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023)

Mira Cantika — 2025-11-12

Abstrak— This research aims to examine the influence of intangible assets, financial performance, and good corporate governance (GCG) proxied by independent commissioners on company value. The research employs a quantitative approach. The population consists of 127 consumer non-cyclical manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A purposive sampling technique was utilized to select 80 companies. Data collection was conducted through documentation techniques, utilizing secondary data from financial statements and annual reports. The data analysis methods include regression analysis using EViews software. The results indicate that intangible assets have a significant effect on company value, financial performance significantly influences company value, and GCG, proxied by independent board commissioners, affects company value. This research is expected to provide deeper insights into the contributions of intangible assets, financial performance, and good corporate governance to the enhancement of company value. It is also hoped that this study will provide information for companies to leverage intangible assets and optimize GCG practices to create sustainable value.

Pengaruh Kejelasan Sasaran Anggaran,Kompetensi Aparat dan Kepemimpinan terhadap Akuntanbilitas dengan Whistleblowing sebagai Pemoderasi di Salapian

Marta Nurfiza Siahaan — 2025-11-12

Pengaruh Green Accounting, Material Flow Cost Accounting dan Environmental Performance Terhadap Sustainable Development

Dini Haryati — 2025-11-15

This study aims to analyze the impact of green accounting, material flow cost accounting (production cost, area size, production output), and environmental performance on sustainable development. The population of this study includes energy sector companies in the subsectors of oil, gas, coal, and palm oil listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Data were collected secondary through purposive sampling, resulting in 23 companies with 69 observations, based on certain criteria. The analysis methods include descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple regression, coefficient of determination, and hypothesis tests t and F using Eviews. The results show that green accounting, production costs, and production output have an impact on sustainable development, while area size and environmental performance do not have an impact. This study is limited by the availability of data and the number of sample companies, as well as the subjective measurement of green accounting. It is recommended to expand the sample, use more objective measurements, and add variables such as green intellectual capital, environmental cost, and internal corporate governance strength for future research.

Pengaruh Persepsi Individu, Pengetahuan Akutansi dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik

Rafida Azmy — 2025-11-17

This study aims to reveal the factors that influence accounting students' career choices to become public accountants in the increasingly competitive job market, but public accountants in Indonesia are still relatively low, this shows that opportunities and challenges coexist. This study involved accounting students of the 2021 intake at four universities in the Bogor City and Regency Areas, namely Djuanda University, Ibn Khaldun University, Nusa Bangsa University and Pakuan University with quantitative methods. The sampling technique used a non-probability sampling technique, namely purposive sampling, which is a non-random sampling and has certain criteria, namely 100 respondents with data analysis using the assistance of the Smart Partial Least Squares (PLS) 3.0 computer program, a technique included in Structural Equation Modeling (SEM). The results of the study showed that individual perceptions did not have a significant effect on accounting students' career choices as public accountants. Meanwhile, accounting knowledge and job market considerations had a significant effect on accounting students' career choices as public accountants.

Analisis Kinerja Pemerintah Daerah Jawa Tengah Ditinjau Dari Pendapatan Asli Daerah, Belanja Modal, Dana Perimbangan Dan Opini Audit BPK

Alfina Al Marsa Putri — 2025-11-17

This research aims to analyze and determine the influence of local own-source revenue on financial performance, to analyze and determine the influence of capital expenditure on financial performance, to analyze and determine the influence of balancing funds on financial performance, and to analyze and determine the audit opinion on financial performance. The population used in this study is the Regional Government Financial Statements for the 2020-2023 fiscal years. The total sample used in this study is 140 samples using the census sampling method. The data was processed using IMB SPSS 26 software. The analytical tool used in this research is multiple linear regression. According to the research findings, local own-source revenue has an influence on financial performance, capital expenditure does not have an influence on financial performance, balancing funds do not have an influence on financial performance, and the audit opinion does not have an influence on financial performance.

Pengaruh Motivasi Kerja dan Gaya Kepemimpinan Birokrasi Terhadap Kinerja Pegawai (Studi Kasus Pada Kantor Desa Wonorejo Kecamatan Gandusari Kabupaten Trenggalek)

Dwi Wulandari — 2025-11-24

Penelitian ini bertujuan untuk mengevaluasi sejauh mana motivasi kerja dan gaya kepemimpinan yang bersifat birokrasi berpengaruh terhadap kinerja pegawai di Kantor Desa Wonorejo Kecamatan Gandusari Kabupaten Trenggalek. Metode yang digunakan yaitu kuantitatif dengan pendekatan survei. Populasi penelitian ini berjumlah 47 pegawai, yang dijadikan sampel teknik total sampling. Data yang dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Penelitian ini mengidentifikasi bahwa motivasi kerja secara parsial memberikan dampak yang berarti terhadap kinerja pegawai. Gaya kepemimpinan birokrasi juga terbukti memainkan peran yang penting dalam mempengaruhi kinerja pegawai. Kedua ariabel independen tersebut bersamaan menunjukkan dampak yang signifikan terhadap kinerja pegawai. Temuan ini sangat penting dalam meningkatkan motivasi melalui pemenuhan kebutuhan dasar hingga aktualisasi diri serta penerapan gaya kepemimpinan birokrasi yang memperhatikan kepercayaan, penghargaan terhadap ide, dan kesejahteraan bawahan. Penelitian ini berkontribusi terhadap kemajuan dalam bidang manajemen surber daya manusia di dalam pemerintahan desa, khususnya untuk peningkatan kualitas kerja pegawai melalui strategi kepemimpinan dan motivasi yang tepat.

Pengaruh Tax Avoidance, Risiko Pajak Dan Kepemilikan Institusional Terhadap Cost Of Debt

Annisa Nabila Rachmawati — 2025-12-04

This study aims to examine the effect of tax avoidance, tax risk and institutional ownership on cost of debt. This research was conducted by analyzing the financial statements of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The data collection method used purposive sampling, the data analysis technique used panel data regression, the type of data used was secondary data sourced from the company's annual report. The data used in this study is secondary data with a sample of 19 companies with 5 years of observation. The number of samples of this research is 95 financial statements. Hypothesis testing is done using the Eviews 12 application. Based on the test results, it is stated that simultaneously tax avoidance, tax risk and institutional ownership affect cost of debt. The results of research conducted partially state that tax avoidance and tax risk have no effect, while institutional ownership affects the cost of debt.

Audit Manajemen Atas Fungsi Sumber Daya Manusia Pada Dinas Peternakan Dan Kesehatan Hewan (DPKH) Provinsi Kalimantan Timur

Camelia Verahastuti — 2025-12-05

Audit of the human resources function at the Department of Animal Husbandry and
Animal Health (DPKH) of East Kalimantan province, under the guidance of Mrs. Camelia
Verahastuti as supervisor I and Mr. H. Sunarto as supervisor II. This study aims to determine and
analyze the effectiveness of Human Resource function management audit in the program of
human resource training and development activities at the Department of Animal Husbandry and
Animal Health (DPKH) of East Kalimantan province. The method used is descriptive qualitative.
The research method used is a qualitative descriptive analysis that describes the Audit of Human
Resources Management and ICQ (Internal Control questionnaires). The hypothesis put forward is
the Audit of Human Resource Management in the program of training and career development
activities at the Department of Animal Husbandry and Animal Health (DPKH) East Kalimantan is
less effective.. The analysis tool used is the calculation to determine the percentage of the score
from the results of the questionnaire using the Dean j. Champion and the reporting phase using
audit working paper (KKA) used to collect sufficient and competent evidence conducted with the
development of findings to find the relationship between one finding and another in testing
problems related to audit objectives. He results showed that the implementation of the Audit on the
function of human resources at the Department of Animal Husbandry and Animal Health (DPKH) of
East Kalimantan province training and Human Resources Development Activity program based on
the calculation of the percentage score from the questionnaire has been running effectively.
Keywords: Audit function of Human Resources, questionnaires, audit working papers.