Widya Akuntansi dan Keuangan

ANALISIS PENGARUH UKURAN USAHA DAN REGULATORY COMPLIANCE DALAM PENERAPAN STANDAR AKUNTANSI KEUANGAN DI UKM MAKANAN YANG ADA DI KOTA PALEMBANG

Muhammad Salman Al-farizy

The main objective of this study is to analyze how business size and regulatory compliance affect the implementation of Financial Accounting Standards (SAK) in small and medium-sized enterprises (SMEs) operating in the food sector in Palembang. The research method applied is quantitative, with a sample of 100 SME owners. The outcome show that each independent variable has a positive effect, both partially and simultaneously, on the dependent variable, which is the implementation of Financial Accounting Standards (SAK). This indicates that both factors, business size and regulatory compliance, play a significant role in influencing how effectively SAK can be implemented. The findings provide insight that larger businesses with higher levels of regulatory compliance tend to have improved financial reporting quality. The researcher recommends that SME owners focus more on managing their business size and ensure continuous internal oversight.

PENGUNGKAPAN ENVIRONMENT, SOCIAL, DAN GOVERNANCE (ESG) UNTUK MENCIPTAKAN NILAI PERUSAHAAN MELALUI PENINGKATAN KINERJA KEUANGAN

Diota Prameswari Vijaya

Three key components of a sustainability report are environmental, social, and governance (ESG) factors, whose disclosure can benefit both companies and stakeholders, thereby enhancing financial performance and firm value. This study aims to examine the effect of ESG disclosure on firm value, the effect of ESG disclosure on financial performance, the effect of financial performance on firm value, and the mediating role of financial performance in the relationship between ESG disclosure and firm value. This research focuses on 18 companies listed in the ESG Leader (ESGL) Index of the Indonesia Stock Exchange (IDX) from 2020 to 2023. The analysis employs path analysis. The findings reveal that ESG disclosure has a positive and significant effect on firm value. However, ESG disclosure does not affect financial performance, and financial performance also does not influence firm value. Additionally, the results indicate that financial performance does not mediate the relationship between ESG disclosure and firm value.

PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rai Dwi Andayani. W

Mining companies are business entities involved in the exploration, extraction and processing of mineral resources from the earth, including various commodities such as metals, fossil fuels and non-metallic mining materials. This sector plays an important role in the Indonesian economy, with a significant impact on GDP and state revenues through taxes and royalties. Dividend policy in the mining sector is influenced by various factors that can influence investment decisions and business strategies, although several coal issuers experienced a decline in profits but continued to distribute dividends to shareholders. The sample in the study used a purposive sampling technique with a total sample of 86 companies with a cross section period, namely 2023. The analysis technique used logistic regression analysis. The research results show that institutional ownership and liquidity have no effect on dividend policy. Meanwhile, profitability and company size have a positive effect on dividend policy.

Pengaruh Budaya Organisasi Dan Moralitas Individu Terhadap Pencegahan Kecurangan Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kuta Selatan

Ni Putu Trisna Windika Pratiwi

Fraluld prevention is aln alction thalt caln be talken to prevent people from lying, plalgialrizing, stealling, extorting, malnipullalting, collulsion alnd deceiving other people with the alim of enriching themselves or other people/groulps by brealking the lalw. This resealrch alims to alnallyze the influlence of orgalnizaltionall culltulre alnd individulall morallity on preventing fraluld in Villalge Credit Institultions (LPD) in Soulth Kultal District. The popullaltion in this stuldy wals al totall of 306 employees in 9 LPDs in Soulth Kultal District. The salmpling method in this resealrch ulsed pulrposive salmpling, nalmely al salmple selection techniqule ulsing certalin criterial, where the salmple in this resealrch consisted of 103 respondents consisting of the LPD chalirmaln, depulty, secretalry, trealsulrer, teller alnd collector. The alnallysis techniqule ulsed is mulltiple linealr regression alnallysis. The resealrch resullts show thalt orgalnizaltionall culltulre hals al significalnt positive effect on fraluld prevention alnd individulall morallity hals al significalnt positive effect on fraluld prevention

Pengaruh Kompetensi Sumber Daya Manusia, Peran Perangkat Desa, Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Pemerintahan Desa Se-Kecamatan Tabanan

Ni Ketut Muliati

The purpose of this research is to determine whether or not village officials in Tabanan Regency are held to account for their handling of village funds, and whether or not villagers have easy access to financial statements. In this investigation, a questionnaire served as the primary method of data collection from the study's respondents. This study surveyed 96 locals at the Tabanan Regency Village Office. Purposive sampling is a method used to determine a sample. The study found that the accountability of managing village funds was significantly affected by the competence of human resources. The accountability of managing village funds is significantly impacted by the role of village officials. Accountability in the administration of village funds is greatly impacted by public access to financial reports.

ADAPTASI KETENTUAN PERPAJAKAN DALAM TRANSAKSI DIGITAL PADA PLATFORM FINANCIAL TECHNOLOGY

Gusi Putu Lestara Permana

The adaptation of tax regulations for digital transactions on fintech platforms has become a critical focus in the current era of digital transformation. This study aims to examine the implications and challenges associated with understanding and implementing tax regulations in the context of digital financial transactions. Employing a descriptive analysis approach, this research explores the evolution of fintech platforms and their impact on taxation. Utilizing secondary data from existing tax policies and relevant literature, the study highlights the complexity of tax regulations that must be adjusted to accommodate digital transactions. The findings indicate that taxation on fintech platforms necessitates regulatory modifications that account for the unique characteristics of digital transactions, including rapid transaction speeds, ambiguous geographic boundaries, and complex business models. While efforts have been made to interpret and implement appropriate tax regulations, challenges persist, such as the lack of global regulatory uniformity and the rapid evolution of fintech innovations. This research underscores the necessity of striking a balance between technological innovation and effective tax compliance. A deeper understanding of the adaptation of tax regulations in digital transactions is expected to support the efforts of governments, regulatory bodies, and industry stakeholders in fostering a more transparent and equitable regulatory environment while promoting sustainable fintech growth.

ANALISIS PERSPEKTIF MODEL FRAUD HEXAGON DALAM MENDETEKSI INDIKASI FINANCIAL STATEMENT FRAUD (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2020)

Gede Teguh Prasetya Muttiwijaya — 2025-02-17

Financial statement fraud is a deliberate act or omission in the disclosure of financial reporting that is used to deceive users of financial statements. Based on a survey of the Association of Certified Fraud Examiners - ACFE (2020), the parties most disadvantaged due to fraud are the banking industries as much as 41.4%. This study aims to obtain empirical evidence of the influence of financial statement fraud determinants in the perspective of the fraud hexagon model in the Indonesian banking industry. The method of determining the sample using non-probability sampling method with purposive sampling technique. The data used is secondary data from the annual reports of banking sector companies listed on the Indonesia Stock Exchange 2015-2020 research. The data analysis technique used multiple linear regression. Based on the results of purposive sampling, there are 234 sample data used. The results show that financial stability and change of director have a negative effect on indications of financial statement fraud, financial targets, external pressure, effective monitoring, nature of industry, rationalization, changes in auditors, and collusion have a positive effect on indications of financial statement fraud while the frequent number of CEO's pictures have no significant effect on indications of financial statement fraud. This study is able to provide empirical contributions to the development of agency theory and theory of planned behavior as well as additional information in about the importance indicators in the fraud hexagon model in detecting indications of financial statement fraud that are useful for external parties in decision making.

FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA DESA KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN

Farizal Apriansyah — 2025-02-17

The objective of this study is to investigate the correlation between village expenditures and various factors such as village original revenue, village finances, and village fund allocations within the Regencies/Cities of South Sumatra Province. This study used a group of 70 people from 14 districts and cities in South Sumatra from 2017 to 2021. This sample was chosen using a method called purposive sampling. Methodology Secondary data in the form of Reports on the Realisation of Village Revenue and Expenditure BPS are used for this quantitative investigation. This research found that in South Sumatra district/city villages, the variable of Village Original Income had little impact on household expenditures. South Sumatra's district and municipal village budgets benefit greatly from both the existence of Village Funds and the allocation of Village Funds. The implications of this research are expected to be informative suggestions so that village funds can be used in accordance with development needs and community empowerment, as well as natural wealth such as tourist attractions can be increased again so that tax and levy income can be increased. used to build and improve village development programs.