JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

The Influence of Internal Control and E-Budgeting on the Performance of Local Government Agencies Through the Implementation of Good Governance

RTS Resa Anggia Sakti — 2023-12-27

One of the refocusing of the budget that occurred in 2020 is the focus on the Health Sector. However, the low absorption of the budget and the failure to achieve performance targets in the health sector indicate that there are problems related to government performance which should be managed economically, efficiently, and effectively. The purpose of this study was to determine the direct and indirect influence of the government's internal control system and the implementation of e-budgeting on the performance of local government agencies in the health sector through the implementation of good government governance. The study used a quantitative descriptive verification method with a sample of 28 Governments in West Java. Data analysis technique using SEM-PLS. The results show that SPIP has a direct or indirect effect on performance through the implementation of good government governance, SPIP has no effect on performance and implementation of GGG through the implementation of e-budgeting, implementation of e-budgeting has a direct effect on GGG, e-budgeting implementation has no effect on performance, SPIP has no effect on the implementation of e-budgeting, the implementation of GGG has an effect on performance, the implementation of e-budgeting has an indirect effect on performance through good government governance.

The Implementation of Asean Corporate Governance Scorecard on the Consumer Goods Industry: The Case of PT Unilever Indonesia Tbk. and PT Indofood Sukses Makmur Tbk.

Raihan Ilyasa — 2023-12-27

Global economic outlook is increasingly worrying due to war, crisis and pandemic. During globalization, several countries are integrated to compete to develop and formulate economic areas that can compete and have selling points in the world market. ASEAN then formed a forum called the ASEAN Capital Market Forum (ACMF). In this forum, the ASEAN Corporate Governance Scorecard (ACGS) was created with the hope that it could be a solution to implementing Good Corporate Governance practices and increasing information transparency to the public. This research aims to analyze the implementation of the ACGS criteria in the two consumer goods companies that is included in the 50 companies with the largest capitalization in Indonesia, namely PT Unilever Indonesia Tbk. and PT Indofood Sukses Makmur Tbk. This research uses a qualitative method. The data analysis technique used is document content review. The data analysis procedure was carried out by classifying data and calculating weights using formulas for knowing the condition of ACGS implementation in each company. The result shows that implementation of the ASEAN Corporate Governance Scorecard which has been carried out at PT Unilever Indonesia Tbk. acquires a 80.7 score, while at PT Indofood Sukses Makmur Tbk. acquires a 62.6 score.

The Effect of Internal Audit on the Quality of Financial Reports at PT PLN (Persero)

Ayi Astuti — 2023-12-27

This research is aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor. The respondent are auditor’s who worked in company of bankings residing in Bandung 45 responders. To analyze data researcher used SPSS 20 Version. Partially, internal audit performance and internal audit applying variable have influence significance of internal control system.

The Factors that Influence Earnings Management: Evidence on Basic Materials Sector

Kurnia Kurnia — 2023-12-27

Earnings management is an action to modify accounting records so that there is intervention in the financial statements while complying with applicable accounting standards. This study aims to determine the relationship between earnings management with tax incentives, tax avoidance, and financial distress in basic materials sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2021. This research can suggest the companies or investors regarding the factors that influence earnings management practices in a company so that it can be more efficient in making business decisions in order to maintain the stability of the company. The sample selection technique in this study used purposive sampling. The resulting samples were 13 companies and 78 observational data. The analysis technique used is panel data regression using Eviews 12 software. The results show that tax incentives, tax avoidance, and financial distress simultaneously affect earnings management. Partially tax incentives have a negative influence on earnings management, while tax avoidance and financial distress have a positive influence on earnings management.

The Effect of Firm Size and Profitability on Audit Delay Mediated by Audit Quality

Ersyi Syaula — 2023-12-27

This study aims to determine the effect of firm size and profitability on audit delay which is mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size and profitability on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies. The data collection technique uses secondary data in the form of annual financial reports for the manufacturing sector for the 2017-2021 period which are listed on the Indonesia Stock Exchange. The analysis technique uses SEM-PLS analysis. Company Size and Profitability have an effect on Audit Delay. As well as audit quality can mediate the relationship between Firm Size and Profitability on Audit Delay.

Black-Scholes Model and Binomial Model Tests on Nvidia Stock Option Contracts

Andrieta Shintia Dewi — 2023-12-27

In order to invest, investors can purchase a number of shares. The characteristics of stocks are high risk/high return and low risk/low return. Stock price volatility is a measurement of how quickly and in a short period of time stock prices can rise or fall (fluctuate). With the advent of derivative instruments, specifically options, risk can be reduced in several ways. A contract known as an option grants its owner the right, but not the duty, to sell or acquire a specific quantity of the underlying asset at a specified price at a specific point in the future. Methods for calculating option prices in derivative instruments is the Binomial option model and the Black Scholes option model. The aim of this research to determine the accuracy of the Black Scholes compared with the Binomial in predicting call option shares of Nvidia Coorporation (NVDA) on the due date of 1 month, 2 months, and 3 months, using data price daily and call option which at 17 sample from January 2022 to May 2023. To determine the accuracy use price absolute error comparisson between the Black Scholes and the Binomial was conducted. In result the Black Scholes model is more accurate than the Binomial.

The Effect of Tax Planning and Deferred Tax Charges on Earning Management

Dhea Hasna Nabila — 2023-12-27

This study wants to find out whether tax planning affects earnings management, whether deferred tax expenses affect earnings management, and whether tax planning and deferred tax expenses simultaneously affect earnings management. Through a quantitative approach, explanatory research is used. In determining the sample, the authors used purposive sampling with a population of up to 156 companies and a sample of 42 manufacturing company data listed on the Indonesia Stock Exchange during 2017-2019. The secondary data is in the form of annual financial reports of manufacturing companies obtained through the official website of the Indonesia Stock Exchange, the company's official website, and other sources. The data collection method is the method of literature study and documentation. The analysis techniques are the classical assumption test, descriptive statistical analysis, multiple linear regression analysis, analysis of the coefficient of determination, analysis of the correlation coefficient, and hypothesis testing. The results of this study show 1) partially tax planning has a significant effect on earnings management, 2) partially deferred tax expense has a significant effect on earnings management and 3) simultaneously tax planning and deferred tax expense have a significant effect on earnings management.

Benefits of Accounting Information Systems to Improve Service Quality at Regional General Hospital (RGH) dr. Agoesdjam Ketapang District

Sri Haryaningsih — 2023-12-27

This study aims to analyze the benefits of accounting information systems in improving service quality at the regional general hospital (RGH) dr Agoesdjam in Ketapang Regency. Accounting Information Systems in the current era serve as a source of information that presents financial reports on the company's performance over a period to both internal and external stakeholders. The research methodology employed in this study utilizes questionnaires, with primary data collected through the reception or responses of the respondents (sample). The survey was conducted by distributing questionnaires to 52 selected samples, chosen based on considerations that the samples adequately represent the characteristics of the entire population. The findings of this research indicate that the benefits of accounting information systems contribute to enhancing service quality at the regional general hospital (RGH) dr Agoesdjam in Ketapang Regency. The accounting information system plays a role in improving the quality of services by facilitating the timely completion of hospital administration tasks for both inpatient and outpatient services. The accuracy and speed of service provision reduce patient waiting times. The system is responsive in providing fast services, offering clear procedures, and presenting information to inpatients and outpatients in an easily understandable manner. In summary, the study underscores the pivotal role of accounting information systems in elevating the quality of services at the regional general hospital. The system enhances the efficiency of hospital administration, resulting in more accurate and prompt services, thereby minimizing patient wait times. The responsiveness of the system in delivering services and providing clear information contributes to the overall improvement in service quality at the hospital.

The Effect of Corporate Social Responsibility (CSR) Disclosure and Firm Size on Earnings Management

Carolline Mathilda Nggebu — 2023-12-27

A company’s profit is usually presented on an accrual basis. However, this accrual basis provides flexibility for management to choose the accounting methods used. There are many examples of earnings management practices in Indonesia. Corporate social responsibility (CSR) can be one way to overcome earnings management even whem firm size partialy has a positive impact on earnings management. The study aims to quantitatively analyze the impact of corporate social responsibility disclosure and company size on the revenue management of Indonesian Stock Exchange-listed banking companies from 2019 to 2021. This study uses literature research and documents to collect secondary data from annual corporate reports published on the official website of the Indonesia Stock Exchange. This population consists of 47 emitters, from which he selects 29 samples of his emitters using targeted sampling methods according to characteristics determined by researchers. Descriptive statistical analysis and regression results for panel data indicate that corporate social responsibility is not a determinant of revenue management, but firm size.

Good Corporate Governance Mechanism Effect and Green Accounting on Environmental Performance

Wahdan Arum Inawati — 2023-12-27

Environmental performance is a company's relationship with the environment in terms of how it uses resources, how organizational processes affect the environment, how products and services affect the environment, how well products are processed, and how well it complies with work environment regulations. Manufacturing sector industrial companies are companies that have a major role as environmental pollution reason. It has been proven that there have been several chemical manufacturing cases of businesses whose surroundings are polluted. The goal of this study is to learn how institutional ownership, managerial ownership, independent commissioner, and green accounting effect environmental performance in from 2018 to 2021, manufacturing companies were listed on IDX. This research uses all data on manufacturers who are consistently recorded on Indonesia Stock Trade and become Appropriate members during 2018-2021 period. Purposive sampling technique used resulted 33 company’s sample. Using panel data regression model, collected data is processed using EViews 12. The findings of this study indicate that independent commissioners have a positive impact on environmental performance. In addition, managerial ownership has no effect on environmental performance, institutional ownership and green accounting have an effect on environmental performance.

Enhancing Financial Report Quality in Yogyakarta's Micro, Small, and Medium Enterprises (MSMEs) Through Information Technology Application and Organizational Commitment

Bartolomeus Galih Visnhu — 2023-12-27

This study aims to understand the phenomenon where the information technology application and organizational commitment can contribute to enhancing financial report quality in Yogyakarta’s MSMEs. High-quality financial reports may serve as an effective platform for diverse parties to make economic decisions. MSMEs were chosen as the focus of the research because they often face challenges in terms of access to capital for their business expansion, caused by suboptimal capital distribution. This insufficient capital distribution is largely due to a lack of sufficient information for investors regarding the conditions of MSMEs. A quantitative research approach was used, involving the distribution of questionnaires and obtaining 209 responses from MSME operators in Yogyakarta, followed by hypothesis testing using PLS-SEM. The findings indicate that the information technology application improves the financial report quality. Furthermore, Organizational commitment acts as a moderator in enhancing the link between the deployment of IT and the quality of financial reports. Ultimately, the results of this study can provide practical contributions to organizations, particularly MSMEs, in improving their financial report quality through the implementation of information technology and organizational commitment.

The Effect of Institutional Ownership, Independent Commissioners and Debt Policy on Financial Statement Integrity

Leni Suzan — 2023-12-27

There are still many reporting incidents carried out by many parties, making it difficult for investors to make decisions because the integrity of financial reports cannot be trusted. The purpose of this study is to disentangle the partially and simultaneously impacts of institutional ownership, independent commissioners, and debt policy on the reliability of financial statements. This article's secondary data came from the Indonesia Stock Exchange. The population in the study for the years 2017-2021, the sample comprises of 20 coal-focused mining companies trading on the Indonesia Stock Exchange. The study sample was selected by a process of purposive sampling. In this study, the data was analyzed using panel data regression analysis in Eviews 12. The results suggest that independent commissioners, institutional ownership, and debt policy all play significant roles in determining the reliability of financial reporting. Institutional Ownership and Debt Policy partially have a significant effect on the Integrity of the Financial Statements, while the Independent Commissioner does not affect the Integrit y of the Financial Statements. Considering that the adjusted R square rate value is only 0.65 percent and the rest is caused by other variables that may have a greater influence on the application of accounting conservatism, researchers are advised to test other variables that have a greater influence on accounting conservatism, either directly or through use of different proxies such as caution. Management should re-evaluate the role of independent commissioners in managing corporate governance if they want to increase the reliability of financial reports.

The Role of Internal Auditors in Implementation Social Environmental Governance

Yanuar Ramadhan — 2023-12-29

The aim of this study is to know how big the role of the auditor is in raising awareness of the application of sustainability reporting and the extent to which information is disclosed on the aspects of Environment, Social and Governance (ESG). Several previous studies were used as objects reviewed. The result underscores the multifaceted contributions of internal auditors, ranging from providing assurance on ESG disclosures and conducting due diligence on business partners to engaging in consulting activities and fostering a sustainable supply chain. This practice emphasizes that ESG-related expertise within Internal Audit Functions (IAFs) is crucial for promoting ESG maturity and effective reporting. Collaboration between internal and external auditors is vital to maintain independence and objectivity, ensuring the quality and reliability of ESG-related information. The trend of integrating ESG considerations into audit processes aligns with the broader global shift toward responsible business practices, and it positions internal auditors as valuable contributors to corporate governance and stakeholder trust. As ESG gains prominence, the internal auditor's ability to navigate the complexities of ESG metrics and controls becomes a competitive advantage, reinforcing their role as a key player in achieving sustainable and responsible business outcomes.

Herding Behavior, Loss Aversion Bias, Financial Literacy, and Investment Decisions (a Study on Millennial Generation in Indonesia in the Digital Era)

Anti Azizah Aprilianti — 2023-12-29

In the last few years in Indonesia, many investment applications have emerged where these applications make it easy for investors to be able to invest. The emergence of investment applications also raises many problems such as fraud under the guise of investment and people in Indonesia, especially young people who are easily tempted by investment offers that provide high returns so that they often carry out investment activities but are irrational and tend not to look at financial conditions in making investments. The purpose of this study is to see how the internal and external factors of an investor, especially the millennial generation, in making investment decisions, namely the factors of Herding Behavior, Loss Aversion Bias and Financial Literacy. This research method uses descriptive and verification methods with a sample size of 400 respondents and data analysis techniques using Multiple Logistic Regression Analysis. The results showed that the the Herding Behaviour variable has a positive effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age, Loss Aversion Bias has a negative effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age, while the Financial Literacy variable has no effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age.

Value Chain Model and Management of Waqf-Based Halal Tourism Development

Muhardi Muhardi — 2023-12-29

The ability and professionalism of the waqf manager (nazhir) is one aspect that determines the success of waqf empowerment, which means it will be related to the process or value chain of waqf empowerment. One of the waqf empowerment capabilities in this study is aimed at the development of halal tourism. Therefore, the purpose of this research is to formulate a value chain model and manage waqf-based halal tourism development. The research method used is descriptive-qualitative, and the type of data needed is primary data obtained through interviews with halal tourism managers and visitors who come to the tourist attraction. Meanwhile, other data is obtained from relevant references related to the unit of analysis in this research discussion. Based on the information and data obtained, an analysis is carried out using the value chain model, followed by a description. The results show that nazhir has an important role in managing waqf assets. Therefore, in order to manage assets properly, a nazhir must have both managerial and entrepreneurial skills. From the value chain model, it is known that many aspects determine the success of halal tourism management, including the role of the government, investors, or business people, as well as individuals or communities that have contributed to building waqf-based halal tourism. The results of this study recommend that nazhir plays an important role in the value chain of halal tourism development and is one of the main keys to the success of waqf-based halal tourism management, so the ability and professionalism of nazir must continue to be built.

Analysis of Lecturers' Financial Literacy Levels Faculty of Teacher Training and Education Langlangbuana University

Ria Herdhiana — 2023-12-29

Financial literacy needs to be owned by every individual because decisions in managing finances must be financial literacy. Financial literacy is one of the basic needs for every individual to avoid financial problems. The purpose of this study is to describe the level of financial literacy of lecturers and aspects of financial literacy including aspects of basic financial knowledge, savings and savings, insurance, and investment. This research method is descriptive research based on a survey of research subjects. The subjects of this study were lecturers at the Teaching and Education Faculty of Langlangbuana University in 2022. The results of the study illustrate that the average financial literacy level of lecturers at the Teaching and Education Faculty, Langlangbuana University in 2022 is 76.21% and is included in the medium category, which means that they still have efforts are made to increase the understanding of lecturers' financial literacy in every aspect of financial literacy to be even better to reach the level of well literate.

Regression Analysis of Financial Literacy Moderation to Increase Interest in Investing in the Capital Market in Atmi Surakarta Students

Dewi Kartikasari — 2023-12-29

This research aims to prove and analyze empirically how minimum capital and investment understanding affect investment interest and the interaction that occurs between minimum capital and financial literacy affect investment interest and the interaction of investment understanding and financial literacy affect investment interest. The object of this research is students of the Industrial Mechanical Engineering Academy. The population of this study was 168 students majoring in mechanical engineering. The sample selection technique used was simple random sampling so as to obtain a sample of 84 students. This research uses a quantitative approach. The analysis technique in this study uses moderation regression. The research data has passed the validity test, reliability test, classical assumption test, adjusted R² test, multiple linear regression test, t test, F test. The results showed that minimum capital and investment understanding affect investment interest. Financial literacy can moderate the effect of minimum capital on investment interest. Financial literacy can also moderate the effect of investment understanding on investment interest.

Factors Affecting Interest in E-Money Users Via Digital Based Payment Applications Among Accounting Students of Universitas Kristen Satya Wacana

Meyske Triananda Pongratte — 2023-12-29

This research aims to identify and analyze factors that influence interest in using e-money through digital-based payment applications among students majoring in Accounting at Universitas Kristen Satya Wacana. E-money has become an integral part of the digital transformation in the world of finance, and understanding the factors that influence users' interest in this technology has significant relevance. This research uses a framework that includes variables such as perceived benefits, perceived risks, security, trust, and demographic factors such as gender. The questionnaire survey method was used to collect data from a sample of students. The results of data analysis show that the perceived benefit factor has a positive and significant influence on interest in using e-money, while the perceived risk, security, trust and gender factors do not have a significant influence. This research provides insight into the preferences and factors that influence Accounting students' interest in adopting e-money, with implications for the development of e-money technology and relevant marketing strategies.

The Influence of Regional Asset Management and Internal Control Systems on the Quality of Financial Reporting in the Bandung City Education Department

Fitria ZamZam Muhlisoh — 2023-12-29

This research aims to find out whether regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. The independent variables are regional asset management and the internal control system, as well as the dependent variable, namely the quality of financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this research is employees in education units at the Bandung City Education Office, totaling 349 units. The sampling technique is probability sampling using simple random sampling, while to calculate the number of samples using the Slovin formula with a significance level of 10%, this is due to limited research permits granted by the Bandung City Education Office, so the total sample is 78 employees in education units at the Bandung City Education Office. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simultaneous research results show that regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. Apart from that, regional asset management and internal control systems has an influence on the quality of financial reports by 65.4%.

The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023

Andry Arifian Rachman — 2023-12-29

A country can develop with the support of various parties (government and stakeholders) and the business sector. The government makes rules and supports to protect and ensure the development of the business sector in the midst of an open business climate. Companies from abroad can operate in the country and will certainly be a challenge for entrepreneurs. So that business competition will be tighter, including competition for Micro, Small and Medium Enterprises (MSMEs). This study aims to examine the effect of Management Accounting Information System Characteristics on Managerial Performance in MSMEs in Bandung City in 2023. The research population is MSMEs in Bandung City with a research sample of 35 MSMEs. The results of the study prove that the characteristics of the Management Accounting Information System have a positive effect on Managerial Performance.