Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

Factors Affecting the Quality of Information in Local Government Financial Statements of Batam City

Raja Hamizah Dwitania Putri, Afriyanti Hasanah — Mon, 23 Dec 2024 00:00:00 +0000

This research aims to test factors that can affect the quality of information in local government financial statements or LKPD of Batam City. Independent variables in this research are competencies, regulation, and politics. This research used questionnaire data from Head of Finance of Satuan Kerja Perangkat Daerah or SKPD in Batam City with a total of 44 respondents. This research used multiple linear regression analysis with SPSS application. This research found that partially, the quality of information in LKPD can be influenced by competencies and regulations but not by politics. Moreover, simultaneously, competencies, regulation, and politics affect the quality of information in LKPD by contributing 67.9% of influence on LKPD.

The Role of Vocational Accountants To Support SDG’s Through Green Accounting

Mon, 23 Dec 2024 00:00:00 +0000

This study intends to determine the role of accountants in supporting Sustainable Development Goals (SDGs) and to what extent vocational education prepares accounting graduates in establishing green accounting as an effort to support the achievement of SDGs. The research method employed is qualitative descriptive, employing literature review and content analysis. The research findings conclude that accounting education plays a crucial role in achieving SDGs, particularly in vocational education. However, out of the 19 polytechnics in Indonesia that provide business/accounting programs, only 2 of them have courses specifically related to green accounting. This indicates both challenges and opportunities for vocational colleges in preparing their graduates to have skills related to sustainable accounting or green accounting. One of the efforts that can be undertaken is implementing an update to the curriculum with a focus on sustainability accounting and ensuring that accounting graduates have competencies related to green accounting.

Do capital participation and omzet increase the profit of Village-Owned Enterprises?

Azhari Azhari — Mon, 23 Dec 2024 00:00:00 +0000

Capital participation and omzet are considered important factors that affect the financial performance of
BUMDES (Village-owned enterprises), especially the profits generated. This study aims to examine the effect of capital participation and omzet on BUMDES profits. The method used is secondary data analysis and survey of BUMDES in Aceh Province, Indonesia. Data is taken from BUMDES' financial statements and survey results that ask about capital participation, omzet, and profit. Descriptive statistical analysis and multiple linear regression are used to analyze the data. The results showed that capital participation has a positive influence on BUMDES' profits. Greater capital participation gives BUMDES greater capital to develop their business, which in turn can increase revenue and profits. In addition, omzet also has a positive influence on BUMDES' profits. The practical implication of this research is the importance of the government and other stakeholders to support capital participation and increase the omzet of BUMDES as a strategy to improve the economic welfare of rural communities.

Corporate Governance and Leverage on Financial Distress in the Indonesia Stock Exchange

Owen Tamashi Go, Liliana Inggrit Wijaya, Werner Ria Muhardi — Tue, 31 Dec 2024 00:00:00 +0000

By developing a bankruptcy model with data from non-financial sector businesses registered on IDX for the years 2017–2021, this research seeks to explore the impact of corporate governance and leverage. A quantitative method with a logistic regression model was applied. The final sample contained of 349 firms from the non-financial sector, with 1745 observations. According to the findings, leverage, institutional ownership, and board size are variables that the model takes into account. Meanwhile, managerial ownership, independent commissioner, firm size, and firm growth have no significant effect. Although not all variables included in the model are significant, insignificant variables are still present to improve the prediction model's accuracy. The findings revealed that this destruction model was 75.6% accurate.

Supply Chain Management Efficiency Measurement Using Value Stream Mapping Method to Reduce Production Waste PT Tirta Investama

Nia Sastra Permata, Muhammad Suryo Panotogomo Abi Suroso — Tue, 31 Dec 2024 00:00:00 +0000

PT Tirta Investama is a prominent Indonesian enterprise specialising in mineral water under the Aqua brand. This study aims to ascertain the nature of its waste using Value Stream Mapping methodology to assess supply chain management. A comparison of the current and future state maps shows how the Value Stream Mapping (VSM) method for measuring Supply Chain Management (SCM) has enhanced efficiency at PT Tirta Investama. The State Map showed that VA accounted for 40% of process time, and NVA accounted for 3,780 seconds. 60% of the process.By contrast, the Future State Map demonstrates a big increase in value-added activities (VA), which now account for 75% of total process time. Non-value-added activities (NVA) have dropped significantly to 25%.

The Role of Investment Motivation in Financial Literacy and Women's Behavior

Tue, 31 Dec 2024 00:00:00 +0000

This study explores how financial literacy, financial education, and self-control affect investment motivation and financial behavior among women aged 18 and above in Medan, Indonesia. A total of 270 participants responded to a structured questionnaire, distributed three times from February to June 2024, covering five key areas: financial behavior, investment motivation, financial literacy, financial education, and self-control. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) for analysis, the findings reveal that both financial literacy and education significantly enhance investment motivation and financial behavior. Higher education levels correlate with better financial literacy, resulting in more strategic investment decisions. Although many respondents allocate a significant portion of their income to monthly expenses, those with higher financial literacy manage their finances more effectively. However, the study finds no significant impact of self-control on investment motivation and financial behavior, possibly due to the respondents' younger age and lower income. This research underscores the importance of financial literacy and education in shaping financial behavior.

An Evaluation of Supplier Selection for Pneumatic System Components in Maintenance Management Utilizing the Analytical Hierarchy Process in a Paper Packaging Manufacturing

Sherin Ramadhania, Muhammad Suryo Panotogomo Abi Suroso, Nia Sastra Permata — Tue, 31 Dec 2024 00:00:00 +0000

To ensure the continuity of the production process, it is essential for the company to focus on maintenance management, particularly in selecting high-quality pneumatic system components with a long lifespan. This study aims to determine the criteria and weights for choosing suppliers of these components in a paper packaging manufacturing. The supplier alternatives evaluated are PT. SMCAI, PT. FI, and PT. RMW, using the Analytical Hierarchy Process (AHP). The analysis of the four criteria reveals the following weights: cost (0.46), quality (0.23), service (0.16), and delivery (0.15). Based on these evaluations, PT. SMCAI ranks highest with a weight of 0.41, followed by PT. FI at 0.40, and PT. RMW with the lowest weight of 0.19. These results guide the company in selecting the most suitable supplier to maintain smooth production operations.

CEO Characteristics, Board Gender Diversity, and ESG Performance: Evidence from Indonesia

Zulfa Devina Rahman, Bambang Eko Samiono, Reza Putra Gemilang — Tue, 31 Dec 2024 00:00:00 +0000

This study examines the impact of CEO characteristics and gender diversity on corporate ESG performance, focusing on Indonesian companies. The independent variables include CEO age, CEO tenure, CEO’s technical or scientific expertise, female leadership in the board of directors, and female leadership in the board of commissioners. ESG performance measured by the ESG Risk Rating provided by Sustainalytics. A total of 262 samples were analyzed using a random effects panel data model (REM) with STATA 15. The results indicate that CEO age, CEO tenure, CEO’s technical or scientific expertise, and female leadership in the board of directors do not significantly affect ESG performance. However, female leadership in the board of commissioners is found to have a significant impact. The findings suggest that increasing female representation on the board of commissioners can play a crucial role in reducing ESG risks, offering practical insights for policymakers and businesses aiming to enhance sustainability practices.

The Effect of Mobile Banking Service Effectiveness in Improving Customer Transaction Convenience

Digita Desri Ramadhani, Dedi Kurniawan — Tue, 31 Dec 2024 00:00:00 +0000

The aim of this research is to investigate how customer interest in using mobile banking services is influenced by benefits, trust, and simplicity of use., especially on the experiences and difficulties faced by customers in using online banking services, with a focus on online payments, online fund transfers, online shopping and account mutation history monitoring. There are two main uses of variables to conduct research with the details of dependent variables being customer interest, while independent variables include benefits, trust, and ease of use. This study employs a quantitative methodology that makes use of the Slovin formula and primary data obtained from surveys. A total of 128 business management majors from Batam State Polytechnic's Managerial Accounting Study Program made up the study's sample. This study utilized multiple linear regression analysis, t-tests, and classical assumption tests as its primary data analytic methods. The findings revealed that consumer interest was positively influenced to a small extent by the benefit variable, significantly positively influenced by the trust variable, and significantly positively influenced by the ease of use variable.

Prediction of Financial Distress in Companies on The Indonesian Stock Exchange

Sinarti Sinarti, Ayu Nurfitriadi — Tue, 31 Dec 2024 00:00:00 +0000

This research aims to determine the potential profit and cash flow by using the Altman Z-Score prediction model in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange. Using the purposive sampling method, 98 manufacturing companies were obtained that were listed on the Indonesia Stock Exchange in the 2015-2019 period. The results of research on the sample show that profits and cash flow using the Altman Z-Score prediction model can predict financial distress in manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period.

Efforts to Increase Local Revenue with Local Tax Revenue Innovation, a Success Study of Tegal City

Mukhlis Mukhlis, Shafa Nabilla, Sumirah Sumirah, Adi Irawan Setiyanto — Tue, 31 Dec 2024 00:00:00 +0000

The success of the Tegal City Government to increase local revenue (PAD) can be a benchmarking for other local governments. Therefore, this study was aimed at describing and analyzing the innovations made by the Regional Finance Agency (BKD) of Tegal City in increasing local tax revenue in 2022-2023. The analysis used Roger's approach which includes four components: relative advantage, compatibility, complexity, and trialability. A qualitative research, this study used interviews, observation, and documentation to collect data, and the interactive model for data analysis. This study found three innovations made by the BKD of Tegal City: (1) electronification of local taxes, (2) Pick-up services for land and building tax (PBB) payments, and (3) tax-aware volunteers. The three innovations were successful and well accepted by the public because of giving benefits and convenience, meeting public need, and being practical to be done, tested and observed.

Keywords: local revenue, local tax, innovation

Influence of Perceived Usefulness, Ease of Use, User Satisfaction, and Security Against Intentional Behavior Using GoPay E-Wallet

Nur Aini, Annisya Fitri Khairina Parinduri — Tue, 31 Dec 2024 00:00:00 +0000

This research aims to analyze the population of Batam City, especially application-based GoPay e-wallet users from Gen Z and Millennials (20-30 years). This research was also conducted to complement research on behavioral intentions when using the GoPay e-wallet by developing replication of previous research. This research uses perceived usefulness, perceived ease of use, perceived user satisfaction, and perceived security as independent variables and behavioral intention as the dependent variable. The population of this study consisted of residents of the city of Batam and used a purposive sampling technique so that the sample consisted of 100 respondents. The data analysis technique used is quantitative descriptive analysis. The data described was processed using SmartPLS 3.29 software. The research results show that perceived usefulness, ease of use, and user satisfaction influence behavioral intentions when using the GoPay e-wallet. However, perceived security does not influence behavioral intentions when using the GoPay e-wallet.

Credit Risk Analysis of Indonesia Nickel Industry from Banking Financing Perspective

Linda Setiawati, Achmad Herlanto Anggono — Tue, 31 Dec 2024 00:00:00 +0000

At the beginning of 2023, local banks observed increased demand for loan facilities to finance the purchase of new nickel transportation vessels, such as tugboats and barges. Loan repayments are expected to come from payments made by mining companies to shipping companies, underscoring the urgent need for a comprehensive credit risk analysis of Indonesia's nickel industry. Research found that market risk of nickel is highly influenced by China, the largest buyer, driven by demand from the stainless-steel industry and the rapidly expanding EV industry. Commodity risk analysis shows from 2018 to 2023, nickel prices exhibited annual volatility of 50% (0.50). A stress test indicated that if nickel prices dropped to USD 13,011.50/ton, companies would be unable to meet debt obligations. Financial risk analysis shows in year of 2022 both ANTM and INCO recorded good financial conditions with healthy profit margin and decent financial ratio including CR (above 1.0 times), DER (below 220%), and DSCR (above 1.0 times).

Marketing Capability and Creativity and Innovation on the Success of Community MSMEs

Tue, 31 Dec 2024 00:00:00 +0000

The purpose of this research is to find out and see the influence of marketing ability and creativity and innovation on the success of community MSMEs (study on MSMEs fostered by PT. Pertamina RU II Sei Pakning). Sampling was done by proportional stratified random sampling. Methods of data collection is done by observation, questionnaires, interviews and documentation. The data analysis technique used is descriptive statistics and inferential statistics. The results showed that the marketing ability of MSMEs was still constrained in terms of distribution. The creativity of MSMEs is also not so good, because of the doubts of MSMEs to produce new products and the lack of ability to find solutions to the problems they face. The results of the study also stated that the ability of marketing, creativity and innovation to have a positive and significant influence on the success of MSMEs fostered by PT. Pertamina RU II Sei Pakning.

Business Model Design for The Tax Application Service Provider (PJAP) Polibatam Startup Through the Business Model Canvas

Tue, 31 Dec 2024 00:00:00 +0000

This research focuses on designing a business model for Start-up Penyedia Jasa Aplikasi Perpajakan (PJAP) Polibatam. PJAP Polibatam is a startup that focuses on tax education, creating the first and only educational version of a tax reporting application in Indonesia. As a new business, PJAP Polibatam needs to adapt to compete and operate in the long term. Therefore, this study aims to analyze and design the business model of PJAP Polibatam using the Business Model Canvas (BMC) approach. The research method employed is descriptive qualitative, with data obtained through desk research, market validation, and interviews. Subsequently, SWOT analysis, the Four Action Framework, and Porter's Five Forces analysis are conducted. The startup PJAP Polibatam holds significant potential in supporting tax education in Indonesia. With a strong vision and mission, as well as support from relevant stakeholders, this startup has the opportunity to become a pioneer and leader in providing innovative and effective educational tools for tax learning through its educational version of tax application. Market validation indicates a genuine interest and demand from educational institutions for the educational version of tax application.

Analysis of Raw Material Inventory Planning to Minimise Stock Out and Stock Out Cost Using Min-Max and Eoq Methods at PT XYZ

Salsabila Nurul Fauziah, Shinta Wahyu Hati — Tue, 31 Dec 2024 00:00:00 +0000

PT XYZ is a manufacturing company that produces and sells wire harnesses for automotive vehicles and related components. There are various types of raw materials in wire harness assembly. Therefore, raw material control planning is important to avoid stock outs and waste of costs. This quantitative descriptive research aims to determine the minimum and maximum inventory limits so that stock outs do not occur, as well as determine the optimum number of orders and the amount of costs that can be saved so that there is no waste of costs. The data analysis techniques used are first, min-max analysis by calculating the minimum and maximum inventory, safety stock and reorder point. Second, EOQ analysis by knowing the annual demand or need for raw materials, the amount of ordering costs and storage costs. The results of the calculation with min-max obtained minimum stock limits (reorder point) terminal A, terminal B and wire A respectively 913 m, 702 m and 1,104 m, maximum limits 1,826 m, 1,405 m and 2,208 m. Based on EOQ calculations, the optimum values are 4,055 m, 2,287 m and 3,911 m. These results can help save costs for each material by 41%, 2% and 6%.

Awareness and Responsibility of Food Waste Behavior among College Students

Alhapen Ruslin Chandra, Ratni Prima Lita, Ma’ruf Ma’ruf, Dessy Kurnia Sari — Tue, 14 Jan 2025 07:32:58 +0000

Indonesia is facing a substantial issue of food waste. It contributes to environmental problems and loosens up the economy of the country. This study aimed to investigate the food waste behavior of college students as part of young consumers, because consumer behavior established during youth could influence their behavior in the later stages of life. Based on the Norm Activation Model, the research framework was evaluated using structural equation modelling. The result revealed that college students’ awareness of consequences and their ascription of responsibility for food waste had a significant impact on their personal norm, which in turn influenced their intention to prevent food waste. The findings are useful to develop strategies to minimize food waste, particularly among student in higher education institution.

Can Organizational Culture Moderate the Relationship between Motivation and Auditor Performance in Public Accounting Firms in Indonesia?

Izzatul Jannah — Tue, 31 Dec 2024 00:00:00 +0000

A good quality audit is certainly the result of a good audit performance. Therefore, it is important to know the factors that influence auditor performance. This research examines whether auditor motivation can affect their audit performance and whether organizational culture can moderate auditor motivation toward their audit performance. This research uses a quantitative method with data sources in the form of questionnaire results from 196 auditors of Public Accounting Firms in Indonesia. The data in this research were processed using the PLS-SEM model with the help of SmartPLS 4 software. The research's results indicate that motivation significantly positively affects auditor performance, and organizational culture can moderate the relationship between motivation and auditor performance.

Green Accounting Disclosure and Its Effect on Financial Performance of Mining Company

Rizka Destiana, Bella Rizky Anggraini Simorangkir — Tue, 31 Dec 2024 00:00:00 +0000

This research examines the influence of environmental costs, environmental performance, and environmental disclosure on financial performance in the mining industry. The population in this study comprises all mining companies listed on the Indonesia Stock Exchange during the period 2018-2022. By using a purposive sampling method, 15 companies meet the criteria with a total of 175 data sets. Quantitative data analysis was employed in this study using time-series data. Data collection method utilized in this research was a documentation method. The analytical tool in this study is the multiple regression analysis. In this study, data is processed by using the SPSS program. The primary contribution of this research is to underscore the importance of effective environmental management within the context of the mining industry. The research findings indicate that environmental costs have a negative influence on financial performance, while environmental performance and environmental disclosure have a positive influence on financial performance.

Impulse Buying Behaviour in Live Streaming Shopping Using the Stimulus-Organism-Response Framework

Sasqia Zhafirah, Dian Mulyaningtyas — Tue, 31 Dec 2024 00:00:00 +0000

The aim of this study is to identified the influence between individual characteristics variables, situation stimulus, social media, digital marketing, which influence the implicit purchasing behavior variable (Y) in live streaming shopping with hedonistic motivation. (Z). Samples were taken from as many as 150 respondents, processing data using Smart PLS. The results of the t (significance) test show that individual characteristics, situation stimuli, and digital marketing have a positive and significant influence on implicit purchasing behaviour in live streaming purchases, social media have a negative and significant impact on implied buying behavior in steaming live purchases. Results of the analysis of variables show hedonistic motivation can affect individual characteristic, incentives in situations, Social media, digital marketing on the results of implicit buying behaviours in live stream purchases have a significant positive influence, and hedonist motivations can affect the perception of facility for implicit shopping behaviors in live streaming purchases with a positive, significant impact.