Jurnal Ilmiah Raflesia Akuntansi

Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Industri Pertambangan yang Terdaftar di BEI 2021-2025)

2026-07-03T08:55:33+00:00

This study analyzes the effect of Green Accounting implementation and Environmental Performance on Firm Value, with Financial Performance as a mediating variable, across 13 mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. Using purposive sampling with the PROPER program participation as a criterion, Green Accounting is measured using the GRI Standards 2021, Environmental Performance using PROPER ratings, Financial Performance using Return on Assets (ROA), and Firm Value using Tobin's Q. Through panel data regression and path analysis with the Sobel test, the results indicate that: (1) Green Accounting has no significant effect on Financial Performance; (2) Environmental Performance has no significant effect on Financial Performance; (3) Green Accounting has no significant effect on Firm Value; (4) Environmental Performance has no significant effect on Firm Value; (5) Financial Performance has no significant effect on Firm Value; (6) Financial Performance does not mediate the relationship between Green Accounting and Firm Value; and (7) Financial Performance does not mediate the relationship between Environmental Performance and Firm Value. These findings imply that environmental sustainability signals have not yet been fully responded to by investors in the Indonesian mining sector, who remain focused on traditional financial indicators rather than environmental disclosures..

Strategi Diversifikasi Pendanaan dalam Menjaga Stabilitas Keuangan pada Sekolah Menengah Pertama Swasta di Semarang

2026-06-22T12:44:36+00:00

The financial stability of private educational institutions is significantly influenced by the school's ability to effectively manage and diversify its funding sources. This study aims to analyze the funding diversification strategies implemented by Al Madina Junior High School, Semarang, to maintain the school's financial stability. This study used a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with the principal, treasurer, and school administration, supplemented by observation and documentation studies. The results show that Al Madina Junior High School, Semarang, implements funding diversification through a combination of internal funding sources in the form of tuition fees (SPP) and school operating expenses (BOP), as well as external funding sources in the form of government-funded school operating expenses (BOS) and foundation assistance. The main obstacles encountered were late payments from parents and limited classroom space. This study concludes that well-managed funding diversification contributes significantly to the sustainability of school operations, although the development of more diverse alternative revenue sources is still needed.

Analisis Pemahaman dan Kesadaran Wajib Pajak Mengenai Peraturan Pemerintah Nomor 55 Tahun 2022 pada Toko HK

2026-07-01T09:30:09+00:00

This study aims to identify and analyze taxpayers’ understanding and awareness of their tax obligations under Govenment Regulation No. 55 of 2022 at HK Store. This study employs a descriptive qualitative research design.The data collection techniques used include interviews, observation, and dokumentation. The informants in this study were owners of Micro, Small, and Medium Enterprises (MSMEs) at HK Store. Informants were selected using puposive sampling, a technique based on specific criteria. The results indicate that MSME owners’ understanding of Goverment Regulation No. 55 of 2022 at HK Store is relatively good. This is evident from the taxpayers’ ability to explain the 0.5% MSME tax rate, understand the revenue thershold of up to Rp. 500 milion per year that qualifies for tax exemption, and comprehend tax reporting procedures. However, a lack of outreach and guidance from tax officials has resulted in taxpayers not fully understanding their tax rights, particularly regarding the procedures for filing tax objections. Taxpayers’ awareness of their tax obligations at Toko HK is relatively high. This is evident from the fact that taxpayers file their tax returns in accordance with applicable regulations. Although there are still obstacles namely, a lack of guidance from tax officials and difficulties using the Coretax app to fie taxes these challeges do not diminish taxpayers’ commitment to fulfilling their tax obligations.

Pengaruh Environmental, Social, Governance dan Kinerja Keuangan Terhadap Praktik Ekonomi Hijau pada Perusahaan Pertambangan Batubara di Indonesia

2026-07-01T09:07:28+00:00

This study aims to analyze the influence of Environmental, Social, Governance (ESG) and financial performance on green economy practices in coal mining companies in Indonesia in 2020 - 2023. The research method used is associative quantitative with a panel data approach. The research sample consisted of 10 coal mining companies that consistently published annual reports and sustainability reports during the study period. Purposive sampling technique was used in sample selection, and data were analyzed using multiple linear regression on EViews software. The results showed that the Environmental and Governance variables had a positive and significant effect on green economy practices, indicating that companies that care more about Environmental management and implement good Governance tend to be more active in implementing Environmentally friendly policies. In contrast, the Social and Net Profit Margin variables did not have a significant effect on green economy practices. This indicates that even though a company has good Social performance or records high net profit, it does not necessarily encourage the implementation of green economy principles directly. Simultaneously, the four independent variables in this model are able to explain 44.56% of the variation in green economy practices (adjusted R²), while the remaining 55.44% is explained by other factors outside the model, such as government policies, global market dynamics, and the development of Environmentally friendly technologies. This finding confirms the importance of ESG as the foundation of corporate strategy in responding to global sustainability demands, and shows that commitment to Governance and the environment has a strong correlation with corporate contributions to the green economy.

Pengaruh Komisaris Independen, Komite Audit dan Audit Tenure Terhadap Integritas Laporan Keuangan pada Perusahaan Kesehatan yang terdaftar di Bursa Efek Indonesia

2026-07-01T06:21:22+00:00

This study aims to examine the extent to which independent commissioners, audit committees, and auditor tenure influence the reliability of financial statements in healthcare companies listed on the Indonesia Stock Exchange (IDX) throughout the 2022–2025 period. A quantitative research design was adopted, drawing on secondary data obtained from the annual financial statements of each selected company. The sample was determined through purposive sampling, yielding 21 companies and a total of 84 units of observation. Panel data regression with a Fixed Effects Model (FEM) was employed as the analytical method, supported by EViews 12 software. The results of the study reveal that independent commissioners exert a significant and positive effect on the integrity of financial statements. In contrast, neither the audit committee nor the auditor tenure demonstrated a statistically significant influence on financial statement integrity.

Pengaruh Tax Avoidance dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi

2026-07-01T08:49:34+00:00

This study aims to analyze the influence of tax avoidance and dividend policies on the value of companies with managerial ownership as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. This research uses a quantitative approach with secondary data obtained from the company's annual reports and financial statements. This research sample uses the purposive sampling method so that 47 companies were obtained with a total of 141 observations. Data analysis was carried out using panel data regression and Moderated Regression Analysis (MRA). The results of this study show that tax avoidance does not have a significant effect on the value of the company. On the other hand, the dividend policy has a significant effect on the value of the company. The results of the moderation test showed that managerial ownership was not able to moderate the relationship between tax avoidance and company value. In addition, managerial ownership is also unable to moderate the relationship between dividend policy and company value. These findings suggest that investors tend to pay more attention to dividend policies in valuing companies, while tax avoidance practices and the level of shareholding by management have not been factors that significantly affect the company's value in energy sector companies during the study period.

Pengaruh Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi

2026-07-01T08:56:57+00:00

Firm value reflects investors' assessment of a company's performance and future prospects. Therefore, this study investigates whether capital structure and profitability influence firm value and examines the moderating role of firm size in this relationship. The research focuses on consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative research design was employed using secondary data derived from the companies' published financial statements. The sample was determined through purposive sampling based on predetermined selection criteria. Firm value was measured using Price to Book Value (PBV), capital structure was represented by Debt to Equity Ratio (DER), profitability was measured by Return on Assets (ROA), and firm size was calculated using the natural logarithm of total assets. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The empirical findings reveal that profitability significantly affects firm value, whereas capital structure does not demonstrate a significant influence. In addition, firm size fails to moderate both the relationship between capital structure and firm value and the relationship between profitability and firm value. These results indicate that, within consumer non-cyclicals companies during the observation period, profitability contributes more substantially to enhancing firm value than capital structure.

Pengaruh Data Governance Terhadap Efektivitas Dashboard Monitoring Single Customer View Dengan Kualitas Data Dan Keandalan Sistem Sebagai Variabel Mediasi Pada Bank Syariah XYZ

2026-07-09T03:36:58+00:00

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Data quality and system reliability are essential factors in supporting the effectiveness of the Single Customer View (SCV) Monitoring Dashboard used by banks to monitor data quality and facilitate reporting to the Indonesia Deposit Insurance Corporation (LPS). Various internal audit findings indicate that data quality issues and weaknesses in system controls still exist, highlighting the need for more effective Data Governance implementation. This study aims to examine the effect of Data Governance on the effectiveness of the Single Customer View (SCV) Monitoring Dashboard through Data Quality and System Reliability at Bank Syariah XYZ. The study employed a quantitative approach using an explanatory research design. Data were collected through questionnaires distributed to 51 employees who use or are involved in managing the SCV Monitoring Dashboard. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS 4 software. The results indicate that Data Governance has a positive and significant effect on both Data Quality and System Reliability. Data Quality has a positive and significant effect on the effectiveness of the SCV Monitoring Dashboard, whereas System Reliability has no significant effect. Furthermore, Data Quality is proven to mediate the relationship between Data Governance and the effectiveness of the SCV Monitoring Dashboard, while System Reliability does not serve as a mediating variable. Theoretically, this study provides empirical support for the Resource-Based View (RBV) and Information Quality Theory by demonstrating that Data Quality is the primary mechanism linking Data Governance to information system effectiveness. Practically, the findings provide valuable insights for the banking industry to prioritize strengthening Data Governance and improving Data Quality in order to enhance the effectiveness of the SCV Monitoring Dashboard and reporting to the Indonesia Deposit Insurance Corporation (LPS).

Keywords: Data Governance, Data Quality, System Reliability, Single Customer View (SCV) Monitoring Dashboard, PLS-SEM.

Pengaruh Kepemilikan Manajerial, Free Cash Flow, Profitabilitas Dan Leverage Terhadap Manajemen Laba

2026-07-10T09:03:17+00:00

This study aims to analyze the influence of managerial ownership, free cash flow, profitability, and leverage on earnings management in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research is a quantitative study. The sampling method used is purposive sampling. Data collection was conducted using secondary data, specifically from the financial statements of property and real estate companies listed on the IDX for the years 2021–2024. The sample consisted of 29 companies with a total of 116 observations. The data analysis method employed is multiple linear regression for panel data using STATA version 17. The results show that, partially, free cash flow and leverage have an influence on earnings management, while managerial ownership and profitability do not. Simultaneously, managerial ownership, free cash flow, profitability, and leverage influence earnings management.

Determinan Harga Saham Pada Perusahaan Sektor Energi

2026-07-08T17:55:08+00:00

This study aims to examine the influence of profitability, dividend policy, and firm size on stock prices of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The energy sector was chosen because it is highly sensitive to fluctuations in global commodity prices, particularly oil and coal, while it also consistently distributes large dividends to shareholders. Profitability was measured using Return on Assets (ROA), dividend policy was measured using Dividend Payout Ratio (DPR), and firm size was measured using market capitalization. This research applies a quantitative associative-causal approach using secondary panel data obtained from 13 sampled companies selected through purposive sampling, resulting in 65 firm-year observations. The data were analyzed using panel data regression with EViews software, and the Random Effect Model (REM) was selected as the best estimation model based on the Chow, Hausman, and Lagrange Multiplier tests. The classical assumption tests indicate that the model is free from multicollinearity and heteroscedasticity. The results show that ROA has a positive and significant effect on stock prices, firm size has a positive and significant effect on stock prices, while DPR has a negative and insignificant effect on stock prices. Simultaneously, the three independent variables significantly affect stock prices and explain 50.76 percent of its variation. These findings imply that investors in the energy sector tend to rely more on profitability and firm scale rather than dividend distribution when assessing stock value.

Pengaruh Pemasaran Tiktok Affiliate, Harga dan Kualitas Produk terhadap Keputusan Pembelian Produk Fashion pada Platform Tiktok Shop

2026-07-01T09:03:52+00:00

— Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal, yang bertujuan untuk menguji pengaruh pemasaran TikTok Affiliate, harga dan kualitas produk terhadap keputusan pembelian produk fashion pada Platform TikTok Shop. Sampel penelitian ini yaitu mahasiswa Universitas Teknologi Sumbawa yang menggunakan TikTok Shop. Sampel berjumlah 100 mahasiswa dipilih dengan metode purposive sampling. Data dikumpulkan melalui penyebaran kuesioner secara tatap muka kepada responden, kemudian dianalisis dengan teknik regresi linear berganda melalui bantuan software SPSS versi 25. Hasil analisis data menunjukkan bahwa ketiga variabel independen yaitu pemasaran TikTok Affiliate, harga dan kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian produk fashion pada platform TikTok Shop.

Faktor Internal Dan Eksternal Yang Mempengaruhi Keberlanjutan Usaha Kuliner Dengan Sikap Kewirausahaan Sebagai Variabel Intervening Di Kecamatan Rantau Pulung

2026-06-29T09:20:09+00:00

The objective of this study is to determine the internal and external factors that influence the sustainability of culinary businesses with entrepreneurial attitudes as an intervening variable in Rantau Pulung District. This research is an explanatory research type commonly known as explanatory research. The population in this study is all culinary actors in Rantau Pulung District, totaling

The sample used in this study is 214 respondents. In this study, the data analysis method used is Structural Equation Modeling (SEM) analysis. The results of this study indicate that Internal factors have a positive and significant influence on Entrepreneurial Attitudes. External Factors have a positive and significant influence on Entrepreneurial Attitudes. Entrepreneurial Attitudes have a positive and significant influence on Business Sustainability. Internal Factors have a positive and significant influence on Business Sustainability. External Factors have a positive and significant influence on Business Sustainability. Entrepreneurial Attitudes are significantly able to mediate the influence of Internal Factors on Business Sustainability. Entrepreneurial Attitudes are significantly able to mediate the influence of External Factors on Business Sustainability. This indicates that a combination of strong internal conditions, a supportive external environment, and, most importantly, an adaptive and proactive entrepreneurial attitude are key to business sustainability and growth, particularly in the culinary context.

Peran Sistem Informasi dalam Meningkatkan Efektivitas Pengendalian Internal Organisasi : Tinjauan Literatur Sistematis

2026-06-27T05:24:56+00:00

Effective internal control is a fundamental pillar of sound organizational governance and accountability. With the rapid adoption of information technology, information systems (IS) have evolved from simple data-processing tools into strategic components that directly shape the internal control architecture. This article presents a systematic literature review (SLR) of 20 Scopus-indexed scholarly articles published between 1999 and 2025. The review focuses on: (1) the role of Enterprise Resource Planning (ERP) in strengthening internal control, (2) the impact of digital transformation on control quality, (3) the contribution of artificial intelligence (AI) and data analytics in fraud detection and auditing, (4) cybersecurity risks to control integrity, and (5) the potential of blockchain technology in enhancing transparency and accountability. Findings indicate that well-planned IS implementations grounded in frameworks such as COSO and COBIT significantly improve the effectiveness of internal control. However, digital transformation also introduces new challenges including cyber risks, technology dependency, and human resource competency gaps. This article identifies research gaps in AI-based internal control in developing-country contexts and proposes a relevant future research agenda.

Pengaruh Beban Kerja Dan Lingkungan Kerja Terhadap Kinerja ASN Dengan Variabel Intervening Work Life Balance Di Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Kutai Timur

2026-06-29T09:27:26+00:00

This study aims to analyze and understand the influence of Workload

and Work Environment on the performance of civil servants with Work Life Balance as an intervening variable at the Regional Financial and Asset Management Agency of East Kutai Regency. The analysis model used in this study employs the partial least square (PLS) approach. The data used is primary data obtained by distributing questionnaires. The theories used are the theories of Workload, Work Environment, Performance, and Work Life Balance. The analysis results show that workload has a significant effect on work-life balance, the work environment has an insignificant effect on work-life balance, workload has a significant effect on ASN performance, the work environment has an insignificant effect on ASN performance, work-life balance has a significant effect on ASN performance, workload has a significant effect on performance through work-life balance, and the work environment has an insignificant effect on performance through work-life balance.

TPP, Lingkungan Kerja Dan Self-Efficacy Terhadap Produktivitas Pegawai Dengan Kepuasan Kerja Sebagai Variabel Intervening

2026-06-29T09:37:10+00:00

This study analyzes the effect of Income Improvement Allowance (TPP), Work Environment, and Self-Efficacy on Employee Productivity, with Job Satisfaction as an intervening variable, at the Regional Financial and Asset Management Agency (BPKAD) of Kutai Timur Regency. A quantitative approach with a saturated sampling technique was used, involving 130 respondents. Data were analyzed using PLS-SEM with SmartPLS. Results show that TPP has a negative and significant effect on Job Satisfaction. Work Environment and Self-Efficacy have a positive but insignificant effect on Job Satisfaction. TPP and Work Environment have an insignificant effect on Employee Productivity. Self-Efficacy has a negative and significant effect on Employee Productivity. Job Satisfaction does not significantly affect Employee Productivity. Job Satisfaction is not proven to mediate the effects of TPP, Work Environment, or Self-Efficacy on Employee Productivity. These findings indicate that employee productivity in regional financial agencies is more determined by systemic and regulatory factors than by financial incentives or psychological factors alone.

Faktor-faktor yang Mempengaruhi Profitabilitas Bank Syariah di Indonesia

2026-06-01T11:21:59+00:00

This study aims to examine the factors affecting the profitability of Islamic banks in Indonesia, focusing on bank size, operational efficiency, and e-banking. Profitability is measured using Return on Assets (ROA), while bank size is measured by the natural logarithm of total assets, operational efficiency is proxied by the Operational Expenses to Operating Income ratio (BOPO), and e-banking is measured using a dummy variable. This study employed a quantitative approach using panel data collected from Islamic commercial banks registered with the Financial Services Authority (Otoritas Jasa Keuangan/OJK) during the 2018–2022 period. The sample consisted of 12 Islamic banks selected through purposive sampling, resulting in 60 observations. Data analysis was conducted using multiple linear regression with the Ordinary Least Square (OLS) approach, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that bank size, operational efficiency, and e-banking simultaneously have a significant effect on profitability. Partially, bank size has a significant negative effect on profitability, suggesting that larger banks tend to experience higher operational complexity that may reduce efficiency. Operational efficiency also shows a significant negative effect, indicating that higher operational costs reduce profitability. Likewise, e-banking has a significant negative effect on profitability due to the high implementation and maintenance costs of digital banking systems. These findings imply that Islamic banks should improve operational efficiency and optimize digital banking investments to maintain profitability and competitiveness in the financial sector.

Pengaruh Kepemilikan Asing, Kepemilikan Keluarga, dan Kepemilikan Institusional Terhadap Kinerja Perusahaan (ROE) Pada Bursa Efek Indonesia (BEI) Sektor Teknologi

2026-07-16T00:19:54+00:00

Company performance is an important indicator used by investors and stakeholders to evaluate the effectiveness of corporate management in generating profits. One of the most widely used profitability indicators is Return on Equity (ROE), which reflects the company's ability to generate net income from shareholders' equity. The ownership structure is considered one of the corporate governance mechanisms that may influence company performance through monitoring and controlling managerial decisions. This study aimed to examine the effect of foreign ownership, family ownership, and institutional ownership on company performance as measured by Return on Equity (ROE) in technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period. This research employed a quantitative approach using secondary data obtained from the annual reports of technology companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 11 companies with a total of 66 observations. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and coefficient of determination (R²) with the assistance of SPSS version 26. The findings revealed that foreign ownership had a positive and significant effect on company performance, family ownership did not have a significant effect on company performance, and institutional ownership had a positive and significant effect on company performance. Simultaneously, foreign ownership, family ownership, and institutional ownership significantly affected company performance. These findings indicate that ownership structure plays an important role in improving corporate performance, particularly through effective monitoring mechanisms and better corporate governance practices. The study contributes empirical evidence regarding the relationship between ownership structure and company performance in Indonesia's technology sector and provides useful information for investors, company management, and future researchers.

Pengaruh Sustainability Reporting dan Good Corporate Governance Terhadap Nilai Perusahaan (Studi Perusahaan Sektor Basic Materials Yang Tercatat Pada BEI Periode 2022-2024)

2026-07-29T09:15:58+00:00

Tujuan penelitian ini yaitu untuk menganalisis pengaruh sustainability reporting dan good corporate governance terhadap nilai perusahaan pada sektor basic materials yang terdaftar di Bursa Efek Indonesia selama 2022-2024. Populasi pada penelitian ini berjumlah 109 perusahaan dan sampel ditentukan dengan teknik purposive sampling sehingga menghasilkan 26 sampel perusahaan. Pada penelitian ini digunakan metode kuantitatif dengan data sekunder berupa laporan keberlanjutan dan laporan tahunan perusahaan. Data dikumpulkan dengan teknik dokumentasi dan data dianalisis menggunakan analisis deskriptif, uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi dan uji hipotesis melalui program SPSS. Hasil penelitian ini yaitu menunjukkan sustainability reporting secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan, good corporate governance secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan, dan secara simultan sustainability reporting dan good corporate governance tidak berpengaruh terhadap nilai perusahaan.

This study aims to analyze the influence of sustainability reporting and good corporate governance on firm value within the basic materials sector listed on the Indonesia Stock Exchange during the 2022–2024 period. The study population consisted of 109 companies, and a sample of 26 companies was selected using purposive sampling. A quantitative method was employed, utilizing secondary data from sustainability reports and annual reports. Data collection was conducted through documentation, and analysis involved descriptive statistics, classical assumption testing, multiple linear regression, the coefficient of determination, and hypothesis testing using SPSS software. The results indicate that sustainability reporting has a positive and significant partial effect on firm value, whereas good corporate governance does not have a significant partial effect on firm value; furthermore, sustainability reporting and good corporate governance do not have a simultaneous effect on firm value.

Pengaruh Skeptisisme Profesional, Red Flags, Tipe kepribadian, Dan Pelatihan Audit Kecurangan Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan ( Studi Kasus Pada Inspektorat Daerah Kabupaten Rokan Hulu)

2026-07-29T12:36:37+00:00

Penelitian ini bertujuan untuk menguji pengaruh skeptisisme profesional, red flags, tipe kepribadian, dan pelatihan audit kecurangan terhadap kemampuan auditor dalam mendeteksi kecurangan pada Inspektorat Daerah Kabupaten Rokan Hulu. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer dari penyebaran kuesioner. Sampel yang digunakan pada penelitian ini sebanyak 52 responden, penetuan sampel menggunakan sensus. Teknik analisis yang digunakan adalah regresi linear berganda dengan bantuan aplikasi SPSS.

Hasil penelitian ini menunjukkan bahwa skeptisisme profesional berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan, red flags berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan, tipe kepribadian tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan, dan pelatihan audit kecurangan berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Secara simultan skeptisisme profesional, red flags, tipe kepribadian dan pelatihan audit kecurangan berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan.

Analisis Penerapan Pencatatan Akuntansi Berdasarkan SAK EMKM Pada UMKM Maharani Snack Rambah Samo

2026-07-29T12:54:01+00:00

This study aims to analyze the application of accounting records at Maharani Snack in Rambah Samo District, assess their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and identify the challenges encountered. The research employs a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation of the business’s financial reports. The findings indicate that Maharani Snack has conducted financial recording; however, it still uses a single-entry, cash-based system and only prepares income statements, which are not fully aligned with SAK EMKM. The main obstacles faced are the owner’s limited understanding of accounting and the perception that SAK EMKM is difficult.

Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Akuntansi Keuangan Daerah dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada OPD Kota Solok

2026-08-05T10:30:03+00:00

The Quality of Regional Government Financial Statements is one of the indicators of successful regional financial management and is influenced by several factors, including the implementation of Government Accounting Standards, the Regional Financial Accounting System, and the Internal Control System. This study aims to analyze the effect of the implementation of Government Accounting Standards, the Regional Financial Accounting System, and the Internal Control System on the Quality of Regional Government Financial Statements at Regional Apparatus Organizations (OPD) in Solok City. This study employed a quantitative approach with the population consisting of all Regional Apparatus Organizations in Solok City. The sampling technique used was total sampling, involving 72 respondents comprising heads of Regional Apparatus Organizations, treasurers, and financial staff. Primary data were collected through questionnaires using a five-point Likert scale. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that the implementation of Government Accounting Standards and the Regional Financial Accounting System has a positive effect on the Quality of Regional Government Financial Statements. Meanwhile, the Internal Control System has no effect on the Quality of Regional Government Financial Statements at Regional Apparatus Organizations in Solok City.

Pengaruh Penerapan Green accounting, CSR, dan Arus Kas Operasi Tehadap Pertumbuhan Harga Saham pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024

2026-08-10T09:45:50+00:00

This study aims to analyze the effect of the implementation of green accounting, corporate social responsibility (CSR), and operating cash flow on stock price growth in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This research employs a quantitative approach using secondary data obtained from company financial statements and annual reports. The population of this study consists of 132 companies, and through a purposive sampling technique, 230 observation data were obtained. The data analysis technique used is panel data regression with Eviews 12 software, including model selection tests (Chow test and Lagrange Multiplier test), classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test. The results indicate that, simultaneously, green accounting, CSR, and operating cash flow have a significant effect on stock price growth. Partially, green accounting has a significant effect on stock price growth, whereas CSR and operating cash flow do not have a significant effect on stock price growth. These findings imply that among the three variables examined, corporate environmental responsibility captured through green accounting is the factor most consistently associated with investor response, while social responsibility disclosure and short-term operating cash flow performance appear to carry less weight in shaping investor perception of stock price growth in this sector. This study contributes to the literature on signalling theory by providing empirical evidence from a defensive sector during a period of post-pandemic economic adjustment, and offers practical insight for companies, investors, and future researchers seeking to understand the determinants of stock price growth beyond conventional financial indicators.

Pengaruh Sanksi Pajak, Pemutihan Pajak, dan Kepercayaan kepada Pemerintah terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2026-08-11T06:09:10+00:00

This study aims to examine empirically the effect of Tax Sanctions, Tax Amnesty,and Trust in Government on Motor Vehicle Taxpayer Compliance registered at the SAMSAT Depok II Cinere Office. This study uses a quantitative approach with primary data collected through questionnaires with a Likert scale from 1 to 5. The population consists of 406.326 motor vehicle taxpayers, with a sample of 100 respondents selected using the Slovin formula with an incidental sampling technique. Data analysis was performed using multiple linear regression with SPSS 25. The results show that simultaneously, Tax Sanctions, Tax Amnesty, and Trust in Government have a significant effect on Motor Vehicle Taxpayer Compliance. Partially, Tax Sanctions and Tax Amnesty have a positive and significant effect, while Trust in Government has no significant effect on Motor Vehicle Taxpayer Compliance.

Pengaruh Capital Intensity, Kinerja Keuangan, Dan Kepemilikam Manajerial Terhadap Nilai Perusahaan

2026-08-14T12:31:45+00:00

This study aims to analyze the effect of Capital Intensity, Financial Performance, and Managerial Ownership on Firm Value in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The independent variables in this study are Capital Intensity, Financial Performance, and Managerial Ownership, while the dependent variable is Firm Value. The research method used is a quantitative approach with panel data regression analysis. The research sample was determined using purposive sampling, resulting in 20 consumer non-cyclicals sector companies as research objects, with a total of 100 observations during the study period. The data used were obtained from the companies’ annual financial statements. The results show that, partially, Capital Intensity has no significant effect on Firm Value, while Financial Performance has a significant effect on Firm Value. Managerial Ownership also has no significant effect on Firm Value. Simultaneously, Capital Intensity, Financial Performance, and Managerial Ownership have a significant effect on Firm Value. Based on these results, it can be concluded that Financial Performance is a factor that affects Firm Value partially, while the three independent variables jointly affect Firm Value. The implication of this study is that companies

Analisis Optimalisasi Peran Core Banking System (BRISPOT) dan SAP CRM terhadap Kinerja Keuangan Kantor Pusat-Cabang Bank BRI tahun 2022-2023

2025-09-18T16:24:01+00:00

Digital Transformation in the Banking sector has driven financial institutions, including Bank Rakyat Indonesia (BRI), to integrate information technology to enhance operational efficiency and customer-based approaches. This research aims to analyze the contribution of the BRISPOT system and SAP Customer Relationship Management (CRM) to BRI’s financial performance, specifically through the indicator of Return of Assets (ROA) during the 2022-2023 period. The approach used is descriptive qualitative, utilizing documentation techniques and literature studies from BRI financial reports and other relevant sources. The results show that BRISPOT is capable of improving the efficiency of microcredit distribution and accelerating service processes at branches, while SAP CRM strengthens customer loyalty through more personalized and integrated services. The synergy between the head office and the branch offices in implementing both systems has proven significant in boosting ROA, increasing from 2.76% in 2022 to 3.08% in 2023. This research recommends strengthening digital capabilities and training at the operational level to support the sustainability of technological transformation at BRI.

Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dengan Partisipasi Masyarakat sebagai Variabel Mediasi (Studi Kasus pada Desa Sangatta Utara Kecamatan Sangatta Utara Kabupaten Kutai Timur)

2026-06-18T07:36:58+00:00

This study aims to determine the effect of transparency and accountability on village fund management with community participation as a mediating variable (case study in Sangatta Utara Village, Sangatta Utara District, East Kutai Regency. The number of samples used was 397 respondents selected using Purposive Sampling with the criteria of respondents aged 17 - 55 years and domiciled in Sangatta Utara Village. Data analysis used in this study was quantitative descriptive, using multiple linear regression analysis and Path Analysis.

The results of this study are as follows: Z = 1.246 + 0.266 X₁ + 0.457 X₂ and Y = 0.156 - 0.087 X₁ + 0.262 X₂ + 0.773 Z. The t-test results indicate that transparency and accountability influence community participation. Transparency, accountability, and community participation influence village fund management. The indirect effect between transparency and accountability does not affect village fund management through community participation. The first coefficient of determination obtained from the independent variables (X₁ & X₂ against Z) in this study was 82.7 percent, and the second coefficient of determination obtained from the independent variables (X₁, X₂ & Z against Y) in this study was 70.4 percent.

Perbandingan Unit Cost Pelayanan Poliklinik Menggunakan Metode Activity Based Costing Sebagai Dasar Penetapan Tarif

2026-06-18T07:54:43+00:00

Hospitals are agencies within the government that are formed to provide health services to the community. Therefore, hospitals urgently need input in the form of complete information, for example unit cost. The current tariff still uses the traditional tariff and has never been calculated using the Activity Based Costing method until now. The purpose of this study is to find out the amount of unit cost of services using the Activity Based Costing (ABC) method in services at the Eye, Heart and Blood Vessels Poly and Children's Poly of Kudungga Hospital and to find out the relevance of the application of the Activity Based Costing (ABC) method in determining rates for Ophthal, Heart and Vascular Poly services and Pediatric Poly of Kudungga Hospital. The type of research used is qualitative descriptive. Based on the results of the unit cost calculation using the Activity Based Costing (ABC) method, it shows that most of the unit cost of services at the eye polyclinic at Kudungga Hospital is higher than the current rate except for fundus photo examinations and neurological procedures with lower rates. The unit cost results in heart and blood vessel poly services are higher than the rates set by Kudungga Hospital except for simple nursing care (polyclinic)/day, Rectal Toucher Procedure and Examination of specialist doctors/specialist dentists (new patients). And the results of the unit cost calculation at the children's polyclinic for all examination actions are higher than the rates applicable at Kudungga Hospital. This happens because the method method is able to allocate all costs based on the activities and cost drivers consumed by each service so that it produces more accurate costs and reflects the real cost of the service. The application of the relevant Activity Based Costing (ABC) method is used as the basis for determining service rates at Kudungga Hospital. This method is able to identify and allocate costs more appropriately according to the activities carried out, so that it can reduce the occurrence of cost distortions in determining service rates.

Keywords: Unit Cost, Activity Based Costing (ABC), Tarif, Eye Poly, Heart and Blood Vessel Poly and Child Poly

Pengaruh Pengelolaan Pembiayaan Dan Efisiensi Operasional Terhadap Keberlanjutan Keuangan Dengan Komitmen Manajemen Puncak Sebagai Interverning (Studi Pada SMK Islam Nurul Hikmah Sangatta Utara Kutai Timur)

2026-06-29T09:41:13+00:00

This study aims to analyze the effect of financial management and operational efficiency on financial sustainability through top management commitment as an intervening variable at SMK Islam Nurul Hikmah Sangatta Utara Kutai Timur. The research used a quantitative approach with Structural Equation Modeling – Partial Least Squares (SEM-PLS) analysis. The respondents consisted of 50 educators, educational staff, and foundation management involved in school operations. The results showed that financial management and operational efficiency had a positive and significant effect on top management commitment and financial sustainability. In addition, top management commitment was proven to significantly mediate the relationship between financial management and operational efficiency on financial sustainability. These findings indicate that sustainable school financial management requires not only efficient financial and operational systems but also strong commitment from top management in implementing organizational policies effectively.

Pengaruh Sistem Informasi Keuangan Daerah dan Kompetensi Aparatur Terhadap Kualitas Laporan Keuangan Daerah dan Kinerja Anggaran di Sekretariat DPRD Kabupaten Kutai Timur

2026-06-18T07:44:57+00:00

This study aims to determine the influence of the Regional Financial Information System and Apparatus Competence on the Quality of Regional Financial Reports and Budget Performance at the Kutai Timur Regency DPRD Secretariat. A sample size of 35 respondents was used. The sampling technique used was a census, with all employees in the finance department participating. Data analysis used was descriptive quantitative, using multiple regression supported by SPSS 25 software.

The results of the t-test showed that the regional financial information system had no effect on the quality of regional financial reports, apparatus competence did affect the quality of regional financial reports, the regional financial information system had no effect on budget performance, and apparatus competence did affect budget performance. The first coefficient of determination obtained from the independent variables (X₁ and X₂ against Y₁) in this study was 76.8 percent, and the second coefficient of determination obtained from the independent variables (X₁ & X₂ against Y₂) in this study was 84.4 percent.

Pengaruh Kompetensi Sumber Daya Manusia dan Teknologi Informasi terhadap Nilai Informasi Pelaporan Keuangan dengan Kualitas Laporan Keuangan Pemerintah Daerah sebagai Variabel Intervening (Studi Kasus Pemerintah Kabupaten Kutai Timur)

2026-06-18T08:04:00+00:00

This study aims to analyze and determine the influence of human resource competence and information technology on the value of financial reporting information, with the quality of local government financial reports as an intervening variable. The analysis model used in this study employs the partial least square (PLS) approach. The data used are primary data obtained through questionnaires. The theories used include the theory of human resource competence, information technology, the value of financial reporting information, and the quality of local government financial reports. The analysis results show that human resources have a significant effect on the quality of local government financial reports. Information technology has a significant effect on the quality of financial reports. Human resources do not have a significant effect on the value of financial reporting information. Information technology does not have a significant effect on the value of financial reporting information. The quality of local government financial reports has a significant effect on the value of financial reporting information. Human resources have a significant effect on the value of financial reporting information through the quality of financial reports. Information technology does not have a significant effect on the value of financial reporting information through the quality of financial reports.

Pengaruh Kompensasi, Pengembangan Karir, Budaya Organisasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai DPPKB Kabupaten Kutai Timur

2026-06-29T09:32:36+00:00

Abstract: This study aims to analyze the influence of compensation, career development, organizational culture, and work environment on employee performance at the Population Control and Family Planning Agency (DPPKB) of East Kutai Regency. The study is motivated by the importance of improving employee performance to support the effectiveness of organizational duties and the delivery of public services.

This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 79 employees of DPPKB East Kutai Regency who were selected using a simple random sampling technique. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method to examine the effect of each research variable on employee performance.

The results indicate that compensation, career development, organizational culture, and work environment influence employee performance both partially and simultaneously. The findings suggest that fair compensation, clear career development opportunities, a positive organizational culture, and a conducive work environment can improve employee performance. Therefore, DPPKB East Kutai Regency needs to continuously optimize these four aspects to enhance productivity, professionalism, and the quality of public services.

Pengaruh Pendidikan, Pelatihan Dan Kepemimpinan Transformasional Melalui Keterikatan Kerja Sebagai Variabel Mediasi Terhadap Perilaku Inovatif Aparatur Sipil Negara Di Era Digital

2026-06-29T09:44:58+00:00

This study examines the influence of education, training, and transformational leadership on work engagement and innovative work behavior through work engagement as a mediating variable among civil servants at the Regional Financial and Asset Management Agency (BPKAD) of East Kutai Regency. An explanatory quantitative approach was applied using a census of 130 employees as respondents. Data were collected via a five-point Likert scale questionnaire and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results demonstrate that education, training, and transformational leadership each have a significant positive effect on work engagement. Training and transformational leadership also have a significant positive direct effect on innovative work behavior. Education, however, does not directly affect innovative work behavior significantly. Work engagement fully mediates the effect of education on innovative work behavior, and partially mediates the effect of training and transformational leadership on innovative work behavior. The R-Square values are 0.622 for work engagement and 0.653 for innovative work behavior, indicating substantial predictive power of the model. These findings confirm the critical role of work engagement as a psychological bridge between human capital factors and employee innovation in the public sector. Keywords: Education, Training, Transformational Leadership, Work Engagement, Innovative Work Behavior

Pengaruh Literasi Keuangan, Pengetahuan Investasi, Persepsi Risiko, dan Efikasi Keuangan terhadap Minat Berinvestasi pada Generasi Z dan Milenial di Kecamatan Sangatta Utara

2026-06-18T08:10:31+00:00

This study aims to analyze the influence of financial literacy, investment knowledge, risk perception, and financial efficacy on the investment interest of Generation Z and Millennials in North Sangatta District. The research method used is a quantitative approach with data collection through structured questionnaires using a 5-point Likert scale. The research results show that financial literacy, investment knowledge, and financial efficacy have a positive and significant effect on investment interest. Meanwhile, risk perception has a negative and significant effect on investment interest. These findings indicate that internal psychological factors and technical understanding are the main drivers for the younger generation in North Sangatta to participate in the capital market