The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance, Steven Asher, Meythi Meythi, Riki Martusa, Rapina Rapina

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of …

Prosedur Audit Atas Pendapatan Penjualan: Studi Kasus Pada Perusahaan Perkebunan Karet, Yehu Frans Annie Satyareksa, Arthaingan H. Mutiha

Jurnal Administrasi Bisnis Terapan

No abstract provided.

A Composite Multiple-Based Stock Valuation Model, Mudita Lau, Maria Widyarini, Achmad Faisal

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study seeks to examine whether a composite valuation model (made of several multiples) can outperform a single-multiple valuation model in valuation accuracy. This study applied a trial-and-error iteration using scripts written in R studio to optimize the weight of each multiple in each composite, aiming to reach a minimum valuation error for each composite valuation model. Based on financial data of 2009-2019, a composite valuation model performs better than a single-multiple valuation model in assessing all peer groups, achieving up to 18% greater accuracy, which is a significant improvement. The result suggests that a composite valuation model generally offers …

Gambaran Manejemen Capaian Target Pendidikan Dan Pelatihan Pegawai Non-Klinis Unit Keuangan Rumah Sakit Abc, Virgiawan Agung, Angestika Wilandari

Jurnal Administrasi Bisnis Terapan

Education and training for non-clinical employees in hospitals is an important element in improving employee competence and performance to support optimal health services. This study aims to provide an overview of the achievement of education and training targets for non-clinical employees in the financial unit of ABC Hospital. The research method used is a qualitative approach with data collection through interviews with non-clinical employees of the finance unit and secondary data analysis of training records in 2023. The results showed that the training achievements of non-clinical employees still did not meet the set target of 150 hours per year. The …

The Impact Of The Covid-19 Pandemic On Corporate Performance And Cash Dividend Distribution In China's Manufacturing Industry, Wang Danni, Lim Thien Sang, Lei Guangmei

The Indonesian Capital Market Review

As an unprecedented global public health emergency with rapid spread and challenging prevention and control measures, the COVID-19 pandemic has profoundly impacted corporate performance worldwide. Notably, the manufacturing industry in China has been severely impacted. To comprehensively understand the influence of significant public health incidents on enterprises and mitigate the epidemic's repercussions, the unbalanced panel data of China's A-share listed manufacturing enterprises from 2018 to 2023 was analyzed by regression analysis. The findings demonstrate that the COVID-19 outbreak has diminished these enterprises' financial and market performance. Moreover, companies with higher cash dividends and more excellent stability exhibit superior future performance …

Qualitative Characteristic Of Financial Statement Information And Implementation Psak 73 : Case Study In The Advertising Services Pt Abc, Hasnawati Hasnawati, Marsdenia Marsdenia, Trie Wiesty Cindy Salsabila

Jurnal Vokasi Indonesia

The quality of information presented in the financial statement is the most important thing for stakeholders in the business decision-making context. There has been a significant change in lease accounting practices due to changes in lease accounting standards for all business entities in countries that adopt IFRS. In 2017 the IASB published IFRS 16 Leases as new guidance on leases replacing IAS 17. DSAK IAI made adjustments related to IAS 17 to become PSAK 30, then based on the changes that emerged PSAK 30 was revoked and adjustments were made to IFRS 16 to become PSAK 73. These changes were …

Perlakuan Akuntansi Terhadap Pendapatan Dari Kontrak Dengan Pelanggan Pada Pt Svt Berdasarkan Psak 115, Michelle A. Ronauli, Arthaingan H. Mutiha

Jurnal Administrasi Bisnis Terapan

This study aims to discuss the application of PSAK 115 in recognizing revenue from customer contracts at PT SVT, a company operating in the oil and gas industry. PT SVT's revenue is derived from contracts with customers, requiring the implementation of PSAK 115 in the preparation of its financial statements. PSAK 115 establishes five (5) steps in revenue recognition from contracts, including contract identification, performance obligation determination, transaction price allocation, allocation of price to performance obligations, and revenue recognition upon fulfillment of obligations. This research employs a qualitative method with a field study and literature review approach, using the 2023 …

Balancing Governance And Tradition: Navigating Political, Social, Economic, And Cultural Dynamics In Indonesian Village-Owned Enterprises, Desti Fitriani, Elvia R. Shauki, Mohammad Istiaq Azim

ASEAN Journal of Community Engagement

This study examines the complex governance dynamics affecting Indonesian Badan Usaha Milik Desa (BUMDes) [village-owned enterprises], focusing on political, social, economic, and cultural pressures. Using a qualitative multi-case approach, including focus group discussions with 65 participants from West Java and West Nusa Tenggara, Indonesia, the study identified significant challenges: political interference, limited community engagement, economic dependence on government funds, and cultural norms that constrain BUMDes operations. Village elites frequently influence governance, limited capital access, and ingrained cultural values hinder transparency and open dialogue. To address these challenges, this study recommends a comprehensive approach comprising four key strategies: enhancing the institutional …

Decoding The Dynamics In Financial Fraud, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report …

Cfo-Ceo Informal Ties, Business Strategy, And Tax Aggressiveness, Hilmi Khuluqy, Siti Maisaroh, Alfa Rahmiati, Heru Tjaraka

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to provide empirical evidence on the impact of the informal relationship between the CFO and CEO on tax aggressiveness, and the moderating role of business strategy in this relationship. The data used in this study is sourced from companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The informal relationship between the CFO and CEO is measured through social ties and CFO co-option, while tax aggressiveness is measured by book-tax differences. This study also explores how business strategies, categorized as prospector or defender, moderate this relationship. The results indicate that CFO-CEO social ties …

Fraud Mitigation By Embodying Maqashid Sharia Values And Islamic Work Ethics, Farah Nurani Qorny, Sugiyarti Fatma Laela, Ahmad Levi Fachrul Avivy

Jurnal Akuntansi dan Keuangan Indonesia

This research examines how the fraud square influences fraud, and investigates whether implementing tahdzib al-fard (educating individuals), part of Maqashid Sharia values, and Islamic Work Ethics (IWE), can reduce employee involvement in fraud. The study uses a quantitative approach with questionnaires for data collection, with 257 civil servants in Banten Province agencies, Indonesia, as study samples. The data were further tested using partial least squares structural equation modeling. The study reveals that pressure, opportunity and rationalization have a positive relationship with fraud, while integrity has no impact on fraud deterrence. Tahdzib al-fard significantly influences employee perceptions and attitudes towards dealing …

The Role Of Cost Of Capital In The Link Between Esg Reporting And Firm Performance, Emmanuel Dwomor, Emmanuel Mensah

Jurnal Akuntansi dan Keuangan Indonesia

The attention surrounding Environmental, Social, and Governance (ESG) factors within the corporate realm has grown significantly, as evidence mounts regarding their influence on firm performance. This research explores the connection between ESG reporting and firm performance from emerging economies’ perspective, with the cost of capital acting as a mediator to enhance our understanding of how capital providers perceive the risk profile of ESG-compliant firms and thereby reward them through a reduction in the costs they demand on their invested capital. The study sourced annual reports data on a sample of 146 emerging market firms across 59 industries spanning 2019 to …

Behavioral Accounting As A Catalyst In The Organizational Transformation Process Toward Sustainability, Ni Wayan Yellow Prinsis Dayani, I Gusti Ayu Nyoman Budiasih

Jurnal Akuntansi dan Keuangan Indonesia

This research investigates the role of behavioral accounting as a catalyst in the organizational transformation process towards sustainability using phenomenological methods. The study aims to explore how behavioral accounting identifies individual behavioral factors, designs efficient sustainability systems, and enhances organizational commitment to sustainable practices. The research employs observation, secondary data analysis, and semi-structured interviews with organizational internal team, analyzed through Interpretative Phenomenological Analysis (IPA). Findings indicate that behavioral accounting contributes to organizational sustainability by enhancing transparency in accounting information, thereby minimizing the risk of fund misuse and ensuring efficient resource allocation. This research supports behavioral accounting as pivotal in shaping …

Strategi Pemenuhan Pemeriksa Di Lembaga Internasional Pada Badan Pemeriksa Keuangan, Afrizal Afrizal

Jurnal Administrasi Bisnis Terapan

This research aims to analyze the factors that are considered in the selection of auditors in carrying out audit assignments in international institutions and formulate strategies for the fulfillment of employees for audits in international institutions at The Audit Board of The Republic of Indonesia. The research was carried out at the Audit Board of the Republic of Indonesia at the Human Resources Bureau. This research is intended to formulate more effective and efficient policies in human resource management, especially the management of auditors in The Audit Board of The Republic of Indonesia.

The author uses several theories related to …

Corporate Tax Disclosure In Indonesia: Trends, Content, And Determinants Based On Gri Standard 207, Sandra Aulia

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study analyzes the trends, content, and factors influencing corporate tax disclosure in Indonesia based on GRI Standard 207. Data were obtained from sustainability reports of companies listed on the Indonesia Stock Exchange for 2021–2023 and analyzed using content analysis, descriptive methods, and panel data regression. The findings show a significant increase in tax disclosure in line with GRI Standard 207 from 2021 to 2023. The financial and energy sectors had the highest disclosure rates, while the technology and property sectors had lower adoption. The "Approach to Tax" (207-1) element was most frequently disclosed, while technical elements like "Country-by-Country Reporting" …

Teng-Go Axis Package: A Marketing Efforts Analysis, Alessandra Dwi Maharani

Jurnal Administrasi Bisnis Terapan

This study's purpose is to analyze the marketing efforts of Teng-Go Package by Axis. In this study, the method used is a qualitative approach with literature reviews regarding the related topics and external analysis using several analytical frameworks. The analysis frameworks carried out in this article consists of three broad sectors, which are Company Analysis with Marketing Mix and SWOT Analysis, Customer Analysis with STP Analysis, and External Analysis with Porter’s Five Forces, and Competitive Landscape Analysis. The output of this article shows that the marketing efforts undertaken by Axis for the Teng-Go Package have gone quite well and are …

The Effect Of Current Ratio, Net Profit Margin, Roa, Company Age, On Profit Growth& Stock Prices During The Covid-19 Pandemic, Gayatri Rejeki, Erwin Harinurdin

Jurnal Administrasi Bisnis Terapan

The purpose of this study was conducted to examine the effect of Current Ratio (CR), Net Profit Margin (NPM), Return On Assets (ROA), and Company Age on Profit Growth and the Effect of Profit Growth on Stock Prices on the Indonesia Stock Exchange 2018-2021. This research is a quantitative type. The population in this study are companies on the LQ45 index listed on the Indonesia Stock Exchange in the 2018-2021 period with a total sample of 34 companies. This study used a purposive sampling method. Methods of data analysis using descriptive statistics, comparative analysis, multiple linear regression analysis, and classical …

The Examination Of The Mathematical Calculation On Premium Reserve Modifications For Endowment-Life Insurance Products, Farisa Salwa Fatimah, Debrina Ferezagia, Wira Darmiza

Jurnal Administrasi Bisnis Terapan

Insurance offers numerous advantages in managing the diverse dangers it encounters. The level of compensation provided is contingent upon the magnitude of the premium remitted. A fraction of the premium collected by the company must be allocated as a premium reserve to ensure that the company will not have any challenges in settling future claims. The calculation of premium reserves is performed through the utilization of prospective and retrospective reserve methods, which rely on net premiums as the foundation for the computation. The premium reserve calculation approach employs both the Canadian and Full Preliminary Term methodologies. The objective of this …

The Influence Of System Optimization On Improving The Quality Of Administrative Services In The Ministry Of Education, Culture, Research And Technology, Mohammad Ridha, Dhini Novia Azaria

Jurnal Administrasi Bisnis Terapan

ABSTRACT

Correspondence and record management are crucial components of a company or institute. Although often considered as things that do not require primary attention, these two components can have a very important role in the occurrence of an event. Along with the development of technology, the management of correspondence and archives is also growing. Generally, the development of this management is in the form of the emergence of an application that can accommodate the needs of correspondence and archives of a company or institute. In Ministry of Education, Culture, Research, and Technology, the application is called "Sistem Naskah Dinas Elektronik" …

Audit Atas Utang Usaha : Studi Kasus Pada Pt Vin, Kevin Daiva Benanda, Arthaingan H. Mutiha

Jurnal Sosial Humaniora Terapan

This research aims to explain the audit process of Accounts Payable accounts at PT VIN as of 31 December 2022 and to confirm whether Accounts Payable accounts have been presented fairly and in accordance with the accounting standard. The research method used in this research is qualitative with a field study and literature study approach. The research results found that PT VIN's trade payable balance as of December 31 2022 was presented fairly or in this case was free from material misstatement and in accordance with applicable accounting standards.

The Effect Of The Claim Recovery Process On Claim Payments In Insurance, Aulia Yasmin, Karin Amelia Safitri, Fachri Muslim

Jurnal Administrasi Bisnis Terapan

The policies and tactics used by an insurance company to effectively handle and recover claims are referred to as the claim recovery process policy. Ensuring total operational stability, preserving customer satisfaction, and limiting financial losses all depend on this approach. The recovery process policy is covered in this study along with how it affects how well a corporation manages risk. A review of the literature and interviews with many employees are part of the research methodology. It was discovered that one of the insurance companies in Indonesia still needed to improve (digitize) its current policy regarding the recovery process. This …

Evaluasi Kebijakan Adopsi Ipsas Di Indonesia: Sebuah Kajian Empirisme, Nia Pramita Sari

Jurnal Manajemen dan Usahawan Indonesia

The Indonesian government's policy to reform state financial administration through the adoption of IPSAS in Indonesia has drawn controversy among accounting academics. This study evaluates the policy from an empiricist perspective in the epistemology of the philosophy of science at the stages of formulation, evaluation, and consequences of the policy. The results of the analysis show that the formulation and evaluation stages that are not based on the principle of empiricism that emphasizes observable evidence in the formation of ideas and scientific studies cause various obstacles in the implementation process and ultimately have negative consequences for society. This article presents …

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Beyond The Number: Tone Analysis In Annual Reports, Ani Wilujeng Suryani, Dinda Tustika Apta Fauz

Jurnal Akuntansi dan Keuangan Indonesia

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. …

Do Fundamental Financial Ratios Affect The Company's Stock Price? Indonesia Evidence, Arumega Zarefar, Armadani Armadani

Jurnal Akuntansi dan Keuangan Indonesia

The objectives of this research aims to examine the effect of corporate fundamental financial ratios on stock prices and to examine whether firm age determine stock prices in the perspective of signaling theory. Here Generalized Least Squares (GLS) approach was used as the main analysis technique, and Ordinary Least Squares (OLS) was incorporated for the robustness test. The research was conducted on companies listed on the Indonesia Stock Exchange during the 2014-2020 period. This study finds that return on assets, solvency ratio, and Tobin's Q positively affect stock prices, that cash ratio has a negative effect on stock prices, and …

The Effect Of Management Characteristics On Earnings Management Through Perceived Ambiguity In Accounting Standards, Patricia Paramitha Suci, Stella Marissa Permata Fajar

Jurnal Akuntansi dan Keuangan Indonesia

We investigated the influence of management characteristics, specifically narcissism, impulsivity, construal mindset, and Machiavellianism, on perceived ambiguity toward accounting standards and the impact of perceived ambiguity toward accounting standards on earnings management tendencies. We surveyed 116 respondents from undergraduate, master's, and doctoral programs at various universities in Indonesia. We found that construal mindset, impulsivity, and Machiavellianism positively were related to perceived ambiguity toward accounting standards. Perceived ambiguity toward accounting standards has also been shown to affect earnings management tendencies positively. However, we did not find that narcissism was related to perceived ambiguity toward accounting standards. Additionally, we did not find …

Comparison Of Value At Risk Using Historical And Monte Carlo Methods On Pt Xyz Stock Portofolio, Eka Fitriani, Yulial Hikmah, Ira Rosianal Hikmah

Jurnal Administrasi Bisnis Terapan

One way to achieve profits in a company is through investment activities. However, everything has risks. Investing can also be risky. Therefore, the relationship between risk and investment is important because it will influence the determination of investment selection. The problem faced by investors is choosing an efficient portfolio, or a portfolio that provides the smallest risk. This risk can be done by measuring risk, one of which is using the Value at Risk (VaR) measure. Measurement using Value at Risk has several methods that are quite popular, namely the Historical Method, Variance-Covariance, and Monte Carlo. In this research, the …

The Effect Of Tax Avoidance, Tax Rate Change, And Sustainability Disclosure On Earnings Management, I Putu Hendy Bimantara Dinata, Asqolani Asqolani

Economics and Finance in Indonesia

This study aims to analyze the effect of tax avoidance, changes in tax rates, and sustainability disclosures on earnings management. The sample in this study is public companies listed on the IDX for the period 2018–2021. The results of this study indicate that tax avoidance has no effect on earnings management. In addition, after the reduction in the corporate income tax rate, companies tend to conduct earnings management to reduce revenue. In the sustainability aspect, environmental sustainability disclosure has no effect on earnings management, while social sustainability disclosure has a positive effect on earnings management. The results of this study …

Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean

Jurnal Administrasi Bisnis Terapan

This study aims to determine and analyze the influence of talent management and servant leadership on ASN performance both partially and collectively. The research method used is descriptive and verification. The research was conducted at 95 ASNs at the BPK RI Head Office. Sampling was carried out using simple random sampling technique. The data analysis technique used is multiple regression analysis. The findings of this study are that partially or jointly talent management and servant leadership affect ASN performance. Furthermore, a determinant value is obtained worth 0.956, this gives the meaning that talent management and servant leadership are able to …

Implementasi Social Entrepreneur Dalam Umkm: Studi Kasus Program Csr “Umkm Kopi Tarzzan” Pt Geo Dipa Energi (Persero), Denindra Dwiputra Margono, Feriska Ajeng Anantri

Jurnal Administrasi Bisnis Terapan

Social problems lead to situations or conditions that disrupt the welfare and harmony of society, social problems have a difference between expectations and reality or as a gap between the existing situation and the situation that should be. One of the social problems that occur in Indonesia is poverty. Poverty is a state of deprivation such as food & drink, housing, and clothing. Poverty is related to low levels of education, health, and employment. One solution to the problem of poverty is to carry out CSR programs carried out by the Company. One of the companies that implement the program …