Jurnal Akuntansi Bisnis dan Ekonomi

Determinants Integrity of Financial Statements with Audit Quality as Moderating

2024-01-07T14:27:24+07:00

This research aims to determine the influence of audit committees and audit tenure on the integrity of financial reports with audit quality as a moderating variable. The population in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2017 - 2021. The sample in this study was 49 companies, which were taken using the purposive sampling method. The data collection technique in this research uses literature studies with data analysis techniques using panel data regression analysis using E-Views version 9 software. The results of this research show that the audit committee and audit tenure have no effect on the integrity of financial reports. Meanwhile, based on the MRA test results, audit quality is able to moderate the relationship between the audit committee and the integrity of financial statements.the integrity of financial statements

G20: Catalyst for Change in Indonesia's Regional Economies

2024-05-13T16:21:43+07:00

MICE (Meetings, Incentives, Congresses, and Events) serve as a significant catalyst in driving economic growth. During 2021-2022, Indonesia hosted one of the largest MICE events, the G20 Presidency. This study aims to determine the impact of hosting the G20 Presidency in Indonesia, including factors such as the number of domestic and international tourists, the Open Unemployment Rate (TPT), the Monthly Average Expenditure Per Capita for consumption (RPK), and local taxes which include taxes on restaurants, hotels, and entertainment, on the Gross Regional Domestic Product (PDRB) in five host provinces of the G20 Presidency. This research adopts a data panel analysis using multiple linear regression with secondary data sourced from the Central Bureau of Statistics and the Directorate General of Fiscal Balance, from 2010 to 2022. The results show a significant influence of the G20 Presidency organization, tourist numbers, TPT, and local taxes on the PDRB in these five provinces. Conversely, the Monthly Average Expenditure Per Capita for consumption (RPK) does not significantly impact the PDRB in these regions. These findings provide practical implications in the form of recommendations for the development of the MICE sector, infrastructure enhancement, and an integrated tourism approach. This research potentially offers important insights for the government as policymakers and industry stakeholders in optimizing MICE events to boost regional economic growth.

Analysis of Regional Disparities in Indonesia

2024-05-12T11:41:51+07:00

This study aims to assess regional inequality in Eastern Indonesia and analyze the impact of investment and advancements in information and communication technology on this inequality using the Williamson index and panel data regression techniques. The findings indicate that most provinces in Eastern Indonesia experienced high levels of inequality from 2017 to 2021. Specifically, seven provinces remained in the same inequality category throughout this period: Gorontalo in the low category, North Sulawesi in the medium category, and Central Sulawesi, East Nusa Tenggara, West Nusa Tenggara, West Papua, and Papua in the high category. Meanwhile, six other provinces—Maluku, North Maluku, Bali, West Sulawesi, South Sulawesi, and Southeast Sulawesi—experienced category changes during this time. The analysis further reveals that investment is positively correlated with regional inequality and has a significant impact on it. These results suggest that while investment can drive economic growth, it may also exacerbate inequality, particularly in regions already facing significant disparities. This study highlights the need for policies that balance economic development with equitable distribution to reduce regional disparities in Eastern Indonesia.

Analysis of The Role of Fintech in Increasing Financial Inclusion in Indonesia

2024-07-10T11:26:05+07:00

Financial inclusion in Indonesia has witnessed significant progress in recent years, marked by a notable increase in account ownership. Despite this advancement, challenges persist, particularly with the rapid expansion of the fintech industry. This research investigates the role of fintech in enhancing financial inclusion in Indonesia. Employing a qualitative research method, the study utilizes a literature review approach, which involves analyzing relevant theories and data from journals and other pertinent literature. The findings reveal that fintech plays a crucial role in advancing financial inclusion in Indonesia. Specifically, fintech companies are instrumental in implementing digital payment solutions, which are pivotal in reaching previously underserved populations. Furthermore, fintech has facilitated broader access to credit for those who were traditionally excluded from formal financial systems, thereby narrowing the financial gap. Additionally, fintech has significantly contributed to promoting financial literacy and education, equipping individuals with the necessary knowledge to engage with financial services effectively. This has further empowered individuals and small businesses to participate more fully in the economy. The study concludes that while fintech has made substantial contributions to financial inclusion, ongoing efforts are required to address the remaining challenges, including regulatory hurdles and ensuring that all segments of society can benefit from these innovations. Overall, the integration of fintech into Indonesia's financial landscape holds great promise for further improving financial inclusion, provided that the industry continues to evolve in a way that meets the needs of the diverse population.

The Effect of Hexagon Fraud and Love of Money Components on Determinants of Fraud With Religiosity as A Moderation Variable

2024-08-12T11:12:12+07:00

The prevalence of fraudulent activities in the management of village funds underscores the need to explore the factors contributing to such behavior. This study investigates the impact of components of the hexagon fraud model and love of money on the determinants of fraud, with religiosity serving as a moderating variable among village fund managers. Addressing a gap in the existing literature, this research incorporates religiosity as a potential moderating factor—a novelty in this context. The study employs a quantitative approach, with data collected from 67 village officials across three sub-districts in Sidenreng Rappang district using purposive sampling. The data, gathered through direct questionnaire surveys, underwent validity and reliability testing, as well as classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. Hypotheses were tested using multiple linear regression and moderation regression analyses, facilitated by the SPSS 26 software. The findings reveal that pressure and rationalization significantly and positively influence fraud determinants, while arrogance exhibits a significant negative effect. However, opportunity, ability, collusion, and love of money do not significantly affect fraud determinants. Furthermore, religiosity effectively moderates the influence of pressure and rationalization on fraud determinants but fails to moderate the effects of opportunity, ability, arrogance, collusion, and love of money. These results suggest that village officials must uphold their duties and responsibilities in managing village funds, emphasizing the importance of religiosity in mitigating fraudulent behavior.

Pengelolaan Aset Tetap pada UPTD SMP Negeri 4 Pelaihari Periode 2019 -2023

2024-08-12T12:55:12+07:00

Pengelolaan aset tetap bertujuan mengetahui penyusutan aset tetap, mengetahui umur ekonomis aset tetap, pencatatan transaksi pengadaan aset tetap, dan penyusunan kartu aset. Objek penelitian yang dituju adalah UPTD SMP Negeri 4 Pelaihari karena belum melakukan pengelolaan aset tetap secara perhitungan penyusutan terhadap aset tetapnya. Penelitian ini berfokus pada perhitungan penyusutan aset tetap dengan menggunakan 2 metode, yakni metode garis lurus dan metode saldo menurun ganda serta menggunakan Peraturan Menteri Keuangan Republik Indonesia Nomor 72 Tahun 2023 tentang penyusutan harta berwujud dan amortisasi harta tak berwujud untuk menentukan umur ekonomis. Data yang digunakan dalam penelitian ini yakni data kuantitatif, terdapat di dalamnya perhitungan berupa angka-angka. Berdasarkan hasil penelitian menunjukkan bahwa penyusutan dengan metode garis lurus memberikan pembebanan penyusutan yang cenderung konstan setiap tahun, sedangkan metode saldo menurun ganda juga memberikan keuntungan karena pada saat akhir periode dimana nilai buku akhir yang dihasilkan lebih tinggi dari metode garis lurus sebagai akibat dari menurunnya penyusutan setiap tahun, namun pada awal periode memberikan pembebanan penyusutan yang tinggi sehingga nilai buku akhir yang dihasilkan lebih rendah dari metode garis lurus.

Financial Statement Analysis in Measuring Financial Performance in PT. Ace Hardware Tbk

2024-06-13T18:42:25+07:00

This research aims to determine the financial performance of PT. Ace Hardware Indonesia Tbk from ratio calculations. This research uses qualitative methods and the focus of this research is on the annual financial reports of PT. Ace Hardware Indonesia Tbk 2022-2023 has been published on www.idx.co.id. The data source used in this research is secondary data, namely data from financial reports that have been audited and are available to the necessary parties. The data collection method used is the documentation method. This includes the process of observing, recording, grouping, and using secondary data from documents obtained from the website www.idx.co.id, such as PT financial reports. Ace Hardware Indonesia Tbk for the 2019-2023 period. The analysis used in the research is financial report analysis which is used to analyze how the financial reports of PT. Ace Hardware Indonesia Tbk. 2019-2023 using profitability, liquidity, solvency and activity ratios. The results of the financial report analysis consist of Liquidity Ratios, Solvency Ratios, Activity Ratios and Profitability Ratios, so that companies have the ability to determine and make management decisions related to company performance.

Pengaruh Pemahaman Akuntansi, Sistem Pengendalian Internal dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan UMKM di Ponorogo

2024-08-12T13:02:47+07:00

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan ekonomi produktif yang berdiri sendiri, yang dilakukan oleh orang perorangan atau badan usaha yang bukan merupakan anak perusahaan atau bukan cabang perusahaan yang dimiliki, dikuasai, atau menjadi bagian baik langsung maupun tidak langsung dari usaha menengah atau usaha besar yang memenuhi kriteria. Penelitian ini bertujuan untuk mengetahui Pengaruh Pemahaman Akuntansi (X1), Sistem Pengendalian Internal (X2), dan Penerapan SAK EMKM (X3) Terhadap Kualitas Laporan Keuangan UMKM di Ponorogo. Penelitian ini menggunakan pendekatan kuantitatf dengan menyebarkan pernyataan dalam bentuk kuesioner. Metode yang digunakan untuk penentuan sampel yakni menggunakan Proportionate Stratified Random Sampling dengan jumlah sampel 100 responden yang dihitung menggunakan rumus Slovin. Hasil penelitian ini menunjukkan bahwa variabel pemahaman akuntansi (X1) berpengaruh secara parsial terhadap kualitas laporan keuangan UMKM di Ponorogo, variabel sistem pengendalian internal (X2) berpengaruh secara parsial terhadap kualitas laporan keuangan UMKM di Ponorogo, variabel penerapan SAK EMKM berpengaruh secara parsial terhadap kualitas laporan keuangan UMKM di Ponorogo, dan seluruh variabel independen yakni pemahaman akuntansi (X1), sistem pengendalian internal (X2), dan penerapan SAK EMKM (X3) secara simultan berpengaruh terhadap kualitas laporan keuangan UMKM di Ponorogo.

Pengaruh Dana Perimbangan, Belanja Daerah dan Penerimaan Pembiayaan Terhadap Defisit Anggaran Pendapatan dan Belanja Daerah Pemerintah Daerah Kabupaten/Kota Provinsi NTT

2024-08-12T13:07:23+07:00

Penelitian ini mengkaji pengaruh Dana Perimbangan, Belanja Daerah, dan Penerimaan Pembiayaan terhadap defisit APBD di Pemerintah Kabupaten/Kota Provinsi Nusa Tenggara Timur. Penelitian ini menggunakan metode regresi panel dengan pendekatan kuantitatif, memanfaatkan data anggaran dan belanja nyata dari Pemerintah Kabupaten/Kota di Nusa Tenggara Timur yang diperoleh dari situs resmi DJPK RI. Direktorat Jenderal Perimbangan Keuangan. DJPK merupakan salah satu direktorat jenderal di bawah Kementerian Keuangan Republik Indonesia yang bertanggung jawab atas pengelolaan perimbangan keuangan antara pemerintah pusat dan pemerintah daerah. Tugas utamanya meliputi perencanaan, pelaksanaan, dan pengawasan transfer dana dari pemerintah pusat ke daerah, termasuk Dana Perimbangan, Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Desa.

Pengumpulan dan analisis data dilakukan menggunakan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa Dana Perimbangan tidak memiliki pengaruh signifikan secara parsial terhadap defisit APBD. Namun, Belanja Daerah dan Penerimaan Pembiayaan masing-masing memiliki pengaruh signifikan secara parsial terhadap defisit tersebut. Analisis simultan menunjukkan bahwa Dana Perimbangan, Belanja Daerah, dan Penerimaan Pembiayaan secara bersama-sama berdampak signifikan terhadap defisit APBD.

Factors Affecting Stock Returns in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period)

2024-08-12T11:09:26+07:00

This study aims to find out the factors that affect stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The research method used in this study is a quantitative approach. The population in this study is 84 companies in the Food and Beverage Subsector listed on the IDX for the 2018-2022 period. The sampling technique uses pusposive sampling so that the total sample used is 42 companies. Meanwhile, the analysis method used is a regression analysis of data panels at a significance level of 5% using Eviews12. The results of this study are that Current Ratio (CR) and Debt to Equity Ratio (DER) have a negative and insignificant effect on Stock Returns, while Return on Equity (ROE) has a positive and significant effect on Stock Returns.