KRISNA: Kumpulan Riset Akuntansi

SUSTAINABILITY BANK PERKREDITAN RAKYAT DENGAN KINERJA SISTEM INFORMASI AKUNTANSI KEBERLANJUTAN

sri purnama, Putu Aristya Adi Wasita, I Made Dwi Wira Ardana — Sun, 28 Jan 2024 18:57:52 +0700

This study aims to examine the development of a sustainability accounting information system based on contingency theory. In today's digital era, BPRs face many data sets, including financial and non-financial data. However, empirical evidence is still scarce on how sustainability issues are linked or integrated into the company's internal information system. The initial data used in this study came from 80 respondents from BPRs in Badung Regency. The results show that there is a significant relationship between stakeholder engagement, especially internal stakeholders, and sustainability accounting information systems; most of the surveyed BPRs include sustainability strategies as core BPR strategies; however, there is no relationship between sustainability accounting information systems and BPR strategies, and firm size does not moderate sustainability accounting information systems with BPR strategies. The limitation of this study relates to the small sample size, which only uses respondents from BPRs in Badung Regency. The results of this study are important to encourage the social responsibility of BPRs by developing a sustainability accounting information system.

DETERMINAN AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN ASA TRI PANTANGAN SEBAGAI VARIABEL MODERASI

Sri Ayem, Suyanto Suyanto, Yhoga Heru Pratama, Rita Oktaviani — Fri, 26 Jan 2024 20:39:34 +0700

This study aims to determine the effect of accounting understanding, understanding of laws and village internal control systems on the accountability of managing village funds with the principle of three taboos as a moderating variable. This study used a quantitative descriptive method and primary data using a questionnaire which was distributed directly to the respondents. The number of samples in this study were 94 samples from 12 village offices in Salam District, Magelang Regency. Sampling used a purposive sampling technique, namely a sampling technique based on certain target considerations. This study found that accounting understanding had no effect on accountability, while understanding laws and internal control systems had a positive effect on village fund management accountability. The principle Asas Tri Pantangan cannot moderate accounting understanding, understanding of laws and control systems for accountability in managing village funds.

Leadership, Social Capital and Village Finance: Development Capital For Village Sustainability

Khairul Shaleh , Fitri Sukmawati , Silviana — Fri, 26 Jan 2024 20:07:31 +0700

This research aims to capture the combination of leadership, social capital, and village finance in realizing rural sustainable development. Field research seeks to understand social reality by the actual circumstances that exist and occur in a particular area. Researchers obtain scans of social reality through a qualitative research approach. Researchers in this context use qualitative research with an emphasis on case studies. The research used participant observation techniques, in-depth interviews, and field documentation. The results show that the village's financial capacity is an essential element. However, more importantly, the legitimacy and trust of the community in the leadership of the village head can establish communication in campaigning for village environmental conservation with a sustainable development orientation. The village head presents himself as a protector through humanist communication interactions with all elements in the village environment. The legitimacy of power and trust in the formal village leader leads to the belief of the community to take part in village development.

Moderating Environmental Uncertainty: Management Accounting Systems and Decentralization on Managerial Performance

Mursalam Salim — Sun, 28 Jan 2024 18:47:16 +0700

Competition in the world of business and industry requires company managers to organize organizational systems to make them more effective and efficient. The management and decentralized accounting system implemented by the company as well as uncertain environmental conditions also have an impact on the company. This research aims to analyze the influence of management accounting systems, decentralization, and environmental uncertainty on managerial performance. The population in this research are managers at telecommunications companies in the Papua region. The sampling in this research was a non-probability sampling design with a quota sampling technique obtained using an instrument in the form of 34 questionnaires which were distributed directly. The data analysis method in this research uses Structural Equation Model (SEM)-PLS analysis. The research results show that decentralization can influence managerial performance, but the management accounting system implemented is not able to provide a significant influence on managerial performance. Meanwhile, conditions of environmental uncertainty as a moderating variable are also unable to influence the relationship between decentralization and management accounting systems on managerial performance.

MEMBINGKAI DIMENSI SDGS INDONESIA MELALUI STRATEGI MARKET CONDUCT, EDUKASI DAN PERLINDUNGAN KONSUMEN ERA EKONOMI DIGITAL

IKA MAKHERTA SUTADJI — Fri, 26 Jan 2024 20:17:27 +0700

Penelitian ini bertujuan memberikan gambaran kajian perilaku pelaku usaha jasa keuangan (market conduct), edukasi dan perlindungan konsumen yang dibingkai dalam dimensi Sustainable Development Goals sebagai upaya mencapai tujuan pembangunan berkelanjutan tahun 2030. Jenis penelitian ini adalah penelitian kualitatif dengan peneliti sebagai instrumennya. Metode penelitian yang digunakan adalah analisis konten dengan menggunakan aturan yang berlaku di Otoritas Jasa Keuangan berupa UU No 4 Tahun 2023 dan aturan lain serta hasil pengamatan yang mendukung proses analisis.

Melalui aturan yang telah dijadikan standar acuan yang berlaku diharapkan akan memberikan peluang dalam menemukan potensi kebijakan yang akan membawa perubahan perilaku pelaku usaha jasa keuangan dengan tetap berdasarkan peraturan perundangan yang berlaku. Hasil penelitian diharapkan akan memberikan alternatif solusi untuk penerapan standar yang berlaku menuju terwujudnya tujuan pembangunan berkelanjutan (sustainable development goals) Indonesia.

PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMPETENSI SEBAGAI VARIABEL MODERASI

Ni Putu Trisna Windika Windika Pratiwi, Putu Ayu Kusumawati — Fri, 26 Jan 2024 00:00:00 +0700

Audit quality has an important relationship with business sustainability because it can make financial reports trustworthy and become the basis for decision making and encourage increased business profitability. There are inconsistencies in the results of previous research on the influence of auditor experience on audit quality, so it is estimated that the competence of the auditor is able to moderate the relationship between the two. The aim of this research is to obtain empirical evidence regarding the influence of auditor experience on audit quality and to prove whether competence is able to moderate the relationship between auditor experience and audit quality. The population in this study were all auditors who worked at Public Accounting Firms (KAP) in Bali Province. The sampling method in this research was a non-probability sampling method with a purposive sampling technique, so that the number of respondents was 52 auditors. The data in this study was tested using the Moderated Regression Analysis (MRA) technique. The research results show that the auditor's experience has a positive effect on audit quality. The research results also found that competency was able to moderate the influence of experience on audit quality.

Keywords: experience, competency, audit quality

PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP EFISIENSI INVESTASI

Fajri Yudha, Annisaa Rahman — Fri, 26 Jan 2024 00:00:00 +0700

This research aims to test and analyze the influence of ESG disclosure both in aggregate and the influence of partial ESG components consisting of environmental, social and corporate governance disclosures on investment efficiency in companies listed on the IDX for the 2017-2021 period. Data collection in this research used the documentation method. This research uses purposive sampling as a sampling method with a total sample of 210 companies listed on the IDX. The results of this study show that aggregate ESG disclosure has a positive effect on investment efficiency. Meanwhile, partial ESG disclosure has no influence on investment efficiency. The findings of this research provide important awareness to companies regarding the benefits of carrying out comprehensive ESG disclosures.

Pengaruh Aktivitas sosial Dan Lingkungan Terhadap Nilai perusahaan Dengan Gender Deversity Sebagai variabel Moderasi Pada Perusahaan Pertambangan

Sun, 28 Jan 2024 17:53:27 +0700

Penelitian ini bertujuan menginvestigasi peranan moderasi Gender Diversity Dewan Direksi dan Gender Diversity Dewan Komisaris atas pengaruh aktivitas sosial dan aktivitas lingkungan terhadap nilai perusahaan. Populasi penelitian adalah Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia dari Tahun 2017 sampai 2021. Variabel penelitian ini terdiri dari: variabel independen yaitu aktivitas sosial dan aktivitas lingkungan, variabel dependen yaitu nilai perusahaam diukur dengan price book value (PBV), variabel moderasi gender diversity Dewan Direksi dan Dewan Komisaris serta menggunakan 3 variabel kontrol yaitu ukuran perusahaan (size), umur perusahaan serta return on assets (RAO). Penelitian ini menggunakan teknik analisis regresi linear berganda dengan SPSS 17.0. Hasil penelitian menunjukan aktivitas sosial berpengaruh negatif signifikan terhadap nilai perusahaan, aktivitas lingkungan berpengaruh positif signifikan terhadap nilai perusahaan. Hasil pengujian moderasi Gender Diversity Dewan Direksi berperan memperlemah pengaruh aktivitas lingkungan terhadap nilai perusahaan, namaun tidak berperan mememoderasi pengaruh aktivitas sosial terhadap nilai perusahaan. Gender Diversity Dewan Komisaris berperan memperkuat pengaruh aktivitas lingkungan terhadap nilai perusahaan namum berperan memperlemah pengaruh aktivitas sosial terhadap nilai perusahaan. Hasil pengujian variabel kontrol umur perusahaan dan ROA berpengaruh terhadap nilai perusahaan, tetapi size tidak berpengaruh terhadap nilai perusahaan. Limitasi penelitian ini belum memasukan aktivitas ekonomi dan tata kelola sebagai diterminan dari nialai perusahaan dan tekanan stakeholder sebagai variabel moderasi.

PENGENDALIAN PERSEDIAAN PART NON MOVING DENGAN MENGGUNAKAN METODE FSN ANALISIS

I Gusti Ngurah Putra Harthawan, Ida Bagus Putra Manuaba, Tohir Rendra Pratama — Sun, 28 Jan 2024 18:21:16 +0700

Agung Toyota Tabanan merupakan perusahaan yang bergerak di bidang otomotif serta mempunyai 3 divisi yaitu Administrasi, Operasional dan Marketing. Divisi Admisnistrasi menangani semua pembukuan, akuntansi dan aktivitas kesekretariatan di dalam perusahaan. Divisi Operasional terdiri dari kegiatan bengkel dan kegiatan spare part dalam menyediakan item untuk kendaaraan yang akan melakukan servis ke Agung Toyota Tabanan. Divisi Marketing menangani pemasaran mobil baru. Divisi Operasional, khususnya pada bagian spare part, selalu mengalami permasalahan yaitu tidak bisa secara rutin mengendalikan persediaan part non moving sesuai dengan target yang sudah ditetapkan oleh induk perusahaan. Masalah ini terjadi disebabkan adanya beberapa persediaan part non moving memiliki frekuensi permintaan yang tinggi hingga melebihi batas maksimal permintaan terhadap part non moving. Oleh karena itu diperlukan metode FSN Analysis untuk mengendalikan persediaan part non moving demi meminimalisir terjadinya over stock. Metodologi yang digunakan pada penelitian ini adalah analisis deskriptif kuantitatif dengan melakukan pengumpulan data seperti observasi atau pengamatan, wawancara dan studi kepustakaan. Hasil penelitian menunjukkan bahwa penerapan metode FSN Analysis di Agung Toyota Tabanan terhadap persediaan spare part sangat bermanfaat dalam memandu pembelian dan pemesanan. Hal ini dapat memberikan gambaran yang jelas kepada manajemen ketika pergerakan part berubah menjadi slow moving dari kategori non moving, atau sebaliknya. Sehingga dapat membantu untuk mengkategorikan kembali dan mempertahankan tingkat persediaan yang optimal sesuai dengan pergerakan aktual part selama beberapa waktu.

Kata Kunci : Spare Part, FSN Analysis, Persediaan

KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS (Perusahaan Agrikultur Yang Terdaftar Di BEI Periode 2020 â€“ 2022)

Miftachul Jannah, Novi Wulandari Widiyanti, Sudarno — Fri, 26 Jan 2024 00:00:00 +0700

Biological assets like plants and animals have unique characteristics that differentiate them from other investments. The importance of disclosing biological assets is reflected in the accounting standard PSAK 69, which emphasizes the need for transparent financial and non-financial information. This research aims to test and analyze the influence of biological asset intensity, company size, ownership concentration, profitability, and leverage on biological asset disclosure. This quantitative research uses the explanatory research method, and the data source used is secondary data obtained from the BEI (Indonesian Stock Exchange) for the 2020-2022 period. The data analysis technique uses the multiple linear regression analysis method, processed using SPSS 25. The research results show that the biological asset intensity variable has a positive effect on biological asset disclosure, the company size variable harms biological asset disclosure, the ownership concentration variable has a positive impact on biological asset disclosure, the profitability variable has a positive effect on biological asset disclosure, and the leverage variable harms biological asset disclosure.

ANALISA PENGARUH GAJI, LINGKUNGAN KERJA, PELATIHAN DAN PENGEMBANGAN TERHADAP KEPUASAN KARYAWAN PADA TONYS VILLAS & RESORT, SEMINYAK-BALI

I Made Angga Adiguna, Yunus Handoko, Moh Maskan — Sun, 28 Jan 2024 18:07:44 +0700

Abstract

The progress and sustainability of the organization is largely determined by the Human Resources element. Because Human Resources is the core of an organization. The purpose of this study was to find out whether 1) Salary has a partial effect on Employee Satisfaction, 2) Work Environment has a partial effect on Employee Satisfaction, 3) Training and development has a partial effect on Employee Satisfaction and 4) Does Salary, Work Environment, Training and development have a simultaneous effect on employee satisfaction at Tonys Villas & Resort, Seminyak-Bali This study uses a quantitative descriptive approach to the employees of Tonys Villas & Resort, Seminyak-Bali. The research population was Tonys Villas & Resort Seminyak-Bali contract employees with a sample of 80 respondents using the census method or saturated sample. The inferential statistical analysis technique uses multiple linear regression analysis with the help of SPSS.25.0 software. The test instruments used were validity and reliability tests using a bivariate correlation approach, analysis of the correlation of indicators to constructs using conformational factor analysis and hypothesis testing. The results of the study show that salary, work environment and training and development have an effect simultaneously on employee job satisfaction, then it is partially found that salary and training and development have an effect on employee satisfaction but the work environment has no effect on employee job satisfaction at Tonys Villas & Resort, Seminyak â€“ Bali.

Keywords: Salary, Work Environment, Training and Development, Employee Satisfaction

ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA UMKM DI PAMEKASAN

Romaniyah, Nurul Alfian — Sun, 28 Jan 2024 18:43:54 +0700

Fraud is related to the bankruptcy of a company. Management will be motivated to commit fraudulent financial statements when they know that the company being managed is experiencing financial distress.. The purpose of this study is to predict the bankruptcy of MSMEs by using the Altman Z-Score Model to predict. The population in this study is the financial statements of all MSMEs in Pamekasan.samples taken from the population must be truly representative. Registered MSMEs that match the criteria made are samples in this study. The sampling technique used is purposive sampling.

The results of the Altman Z-Score Model research are able to predict the financial condition of MSMEs that are sampled in this study. In 2021, there are 7 MSMEs that are predicted to be safe, 5 MSMEs are in a gray position, and 3 MSMEs are predicted to go bankrupt. In 2021, from a total sample of 15 MSMEs, there were 12 MSMEs that did not commit fraud or fraud, this shows that the company has been able to present financial statements without making stakeholders make wrong decisions, meaning that the company does not prioritize their personal benefits but conveys them truthfully. The measurement of the two variables, namely the Modified Almant Z-Score model and the F-Score model, can then be linked to whether there are companies that are predicted to fall into the category of danger zone (distress finance), which are potentially likely to commit financial statement fraud (fraudulent). In 2021, it shows that MSME company with code UPS, FCS dan UTPD is also in the danger zone and is an indication of the possibility of committing financial statement fraud (fraudulent).

Key Words: Financial Distress, Altman Z-Score, MSMEs

PENGARUH KUALITAS PELAYANAN, FASILITAS DAN HARGA TERHADAP KEPUASAN PASIEN PRAKTEK BIDAN MEGAWATI

David Sebastian, Tin Agustina Karnawati , Moh. Bukhori — Fri, 26 Jan 2024 18:38:38 +0700

The number of independent midwifery practices has been steadily increasing each year, particularly in the area of North Tambun sub-district, necessitating the need for competitiveness to compete with other independent midwifery practices. This research aims to determine the influence of Service Quality, Facilities, and Price on Patient Satisfaction in North Tambun sub-district. The respondents of this study were 100 outpatient patients at Bidan Megawati Debataraja's clinic. The research utilized the accidental sampling method, employing a Google Form questionnaire through a quantitative analysis approach processed using SPSS 25. The statistical data analysis used Classic Assumption Test, Determinant Test, Multiple Linear Regression Analysis, and Hypothesis Test. The results of the study indicate that there is a positive and significant partial influence of service quality on patient satisfaction. However, there is no significant positive partial influence of facilities on patient satisfaction. Additionally, there is a positive and significant partial influence of price on patient satisfaction. Simultaneously, there is a positive and significant influence of service quality, facilities, and price on patient satisfaction.

Pengaruh Kualitas Pelayanan Dan Harga Terhadap Word Of Mouth, Melalui Kepuasan Orang Tua Sebagai Variable Intervening Pada Lembaga Kursus Gambar Funart Studio Di Kota Semarang

Fhery Catur Wibowo, Fathorrahman, Theresia Pradiani — Fri, 26 Jan 2024 19:46:24 +0700

This research aimed to analyze the influence of service quality and price on word of mouth, with customer satisfaction acting as the intervening variable, at FunArt Studio in Semarang. Data for this study were obtained through the distribution of questionnaires, resulting in a sample size of 68 respondents. The data were analyzed using path analysis and the Sobel test with SPSS 25.0. The findings of this study concluded that (1) service quality has a significant direct and indirect impact on word of mouth through customer satisfaction, (2) price has a significant direct and indirect impact on word of mouth through customer satisfaction, and (3) customer satisfaction has a significant impact on word of mouth..

I IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT. ANEKA TAMBANG Tbk BERDASARKAN POJK NO.51/POJK.03/2017

Marten Puyo, Ika Makherta Sutadji, Nina Indriastuty — Sun, 28 Jan 2024 18:52:58 +0700

The aim of this research is to provide information and understanding regarding the implementation of corporate social responsibility (CSR) reporting in the sustainability report. This research was conducted to understand the things that the company has done and disclosed in the Sustainability Report in carrying out the CSR Program. The subject of this research is PT. Aneka Tambang Tbk, using the 2022 Sustainability Report. This report refers to the provisions of the Indonesian government as outlined in POJK No. 51/POJK.03/2017. The research method used in the research is descriptive-qualitative. The conclusion from the results of this research is that PT. Aneka Tambang Tbk has tried to meet the standards of the Indonesian government. The practices that have been carried out so far have reflected CSR activities and other things that have not been stated in the Sustainability Report. PT. Aneka Tambang Tbk has implemented practices that are beneficial for the environment and society in the long term to contribute to Indonesia's Sustainable Development Goals

THE INFLUENCE OF GOVERNANCE AND PROFITABILITY MECHANISMS ON CORPORATE VALUE WITH ENVIRONMENTAL DISCLOSURES AS A MEDIATION VARIABLE

wiwik saraswati, Tutik Yuliani, Dimas Rama Pramudia, Tawakkal Chuarajab — Sun, 28 Jan 2024 18:36:24 +0700

This study aims to examine and analyze the effect of environmental disclosure in mediating the relationship between governance and profitability on corporate value. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2022. The sample used in this study was 540 data. The results of this study show that governance and profitability mechanisms increase company value, meaning that investors tend to see governance mechanisms and profitability as signals in determining investment decisions. Environmental disclosure cannot increase the value of the company, investors do not view and environmental disclosure as an attractive issue and are considered to have no information content. The results of this study also prove that governance and profitability cannot increase corporate value through environmental disclosure.

Keywords: environmental disclosure, corporate value, governance mechanism, profitability.