bluuebunny/crossref_metadata_2025 huggingface dataset:
Growth Performance of Soybean (Glycine max L. Merrill) treated with biochar under cadmium Stress
Authors: Sobahan Muhammad Abdus
Published: December 2023

Cadmium (Cd) is a non-essential heavy metal that adversely affects plant growth. Biochar is predicted to facilitate plant growth. Under cadmium stress condition the effects of biochar on Soybean seedling growth, biomass production and SPAD value were poorly understood. In the current pot study Soybean was grown under different biochar and Cd combinations: 0% biochar and no Cd (control), 1.5% biochar, Cd (100 mg kg-1 of soil), Cd (100 mg kg-1 of soil) + 1.5% biochar. The results exhibited that under Cd stress shoot fresh weight (SFW), root fresh weight (RFW), shoot dry weight (SDW), root dry weight (RDW), shoot length (SL), root length (RL), whole plant biomass, stress tolerance index (%) and SPAD value decreased in Soybean, while root and shoot length ratio increased in comparison to control. Application of biochar solely or in addition of Cd enhanced SFW (14.07% with solely and 126.44% with Cd); RFW, SDW, RDW, SL and RL (156.66%, 55.89%, 61.29%, 21.14% and 16.62% with Cd, respectively), whole plant biomass (8.41% with sole biochar and 137.77% with Cd) and SPAD value (34.94% with Cd) in Cd-stressed Soybean. The sole application of biochar or Cd increased stress tolerance index (%) (SFSTI, RFSTI, SDSTI, RDSTI, SLSTI and RLSTIas recorded 114.04%, 92.25%, 104.47%, 105.78%, 100.73% and 99.22%, respectively; SFSTI, RFSTI, SDSTI, RDSTI, SLSTI and RLSTIvalue by 125.90%, 156.67%, 55.79%, 61.31%, 30.16% and 16.62% with Cd, respectively) in Cd-stressed Soybean. These results demonstrate that soil amendment with 1.5% biocharenhanced growth, biomass production and SPAD value of Soybean under Cd stress. It is therefore recommended that biochar can be used as effective tool to mitigate the detrimental effect of Cd stress on Soybean seedlings.
South Asian J. Agric., Vol. 9, No.1&2, 2022-‘23: 22-30
Evaluation of Nutritional Composition of Small Ruminants’ Feed stuffs widely grown in Khulna Region of Bangladesh
Authors: Rumpa Sazia Parvin , Islam Sarder Safiqul , Islam Md Shafiqul , Sun Minhazul Abedin
Published: December 2023

Feed stuffs availability is one of the extreme obstacles to small ruminant production, particularly during the dry season. In Khulna region, there are several feed stuffs, fodders, grasses and weeds, but their potential has not yet been completely realized due to a lack of understanding of their nutritional value. Therefore, the research was carried out to determine the nutritional value of available feed stuffs for small ruminants in the Khulna region. Roughage and concentrate samples were collected from different areas of Khulna region. All of the samples were taken in triplicates and analyzed accordingly. The results revealed that among the grass species, the Gitlacontains the highestamount of DM content (39.74%)and lowest in Kalmilata (13.90%). The crude protein contents in grass species ranged from 6.5% to 25.65% being highest in Helencha and lowest in Para. Highest EE content was found in German lata (7.05%), followed by Kakpaya (6.72%). The CF content varied between 9.39% in Chanchito 40.05%in Para. Kakpayacontains the highest ash (17.45%), while Pakchong the lowest (8.68%).Mustard oil cake containsthe highestamount of DM (94.77%) among the concentrates, whereas red wheat contains the lowest (89.85%). Crude protein (CP) contents of concentrate feed stuffs ranged from 5.35% in gram bran to 50.75% in soybean meal. Rice polish (21.12%) showed the highest EE concentration and it was lowest in motor bran (2.50%). The maximum concentration of CF was found in Khesari bran (27.17%), while the lowest was in maize (1.82%). It could be concluded that evaluated concentrate feeds and grass species could serve as prospective livestock feeds in southwest Bangladesh.
South Asian J. Agric., Vol. 9, No.1&2, 2022-‘23: 31-38
Impact of Biochar on Yield and Nutrient Conservation in the Sunflower (Helianthus annuus L.) Field in Non-Saline Tidal Ecosystem
Authors: Lipi Nowrose Jahan , Maniruzzaman Muhammad
Published: December 2023

Biochar is an organic amendment produced by pyrolysis used in soil to conserve soil nutrients. Research work was conducted to observe the effect of biochar on yield and nutrient conservation ability in non-saline land of southern Bangladesh. The research comprised four different soil treatments as 0, 5, 10, and 20 t ha-1biochar along with recommended doses of fertilizers. Biochar @ 20 t ha-1 with a combination of fertilizers showed the maximum yield (3.37 t ha-1). The highest amounts of K, Na, Ca, Mg, S, and P were obtained from biochar-treated plots of 20 t ha-1. The control plots showed the lowest yield and the lowest amount of K, Na, Ca, Mg, S and P. Biochar @ 20 t ha-1 with a combination of fertilizers could be recommended for higher yield and nutrient conservation in the southern non-saline area of Bangladesh.
South Asian J. Agric., Vol. 9, No.1&2, 2022-‘23: 64-71
Saamelaisten kiristyvä oikeudellinen asema Luoteis-Venäjällä
Authors: Ollila Mirkka
Published: December 2023

Tässä artikkelissa paneudutaan Venäjän alkuperäiskansojen oikeudellisen kehyksen vaikutuksiin Kuolan saamelaisten elämän eri osa-alueilla. Venäjällä sekä perustuslaki että liittovaltion lait takaavat alkuperäiskansojen elämäntavan suojelun erinäisten oikeuksien turvin. Tästä huolimatta useat tutkijat ja tiedotusvälineet ovat kirjoittaneet yhä enemmän alkuperäiskansojen oikeuksien toteutumiseen liittyvistä haasteista, etenkin viimeisen vuosikymmenen aikana. Tutkimuksessa saamelaisten oikeuksien vaikutuksia tarkastellaan laillisen moninaisuuden avulla ottaen huomioon lakien kolonialistisen luonteen ja lopputuloksen. Tutkimuksen aineisto koostuu neljästä haastattelusta, 21 uutisartikkelista vuosilta 2013-2022 ja yhdestä podcastista. Tulokset osoittavat, että saamelaisten oikeuksien kolme vaikutusaluetta ovat: oikeuksien valvonta itsehallinnon ja itsemääräämisen kautta; perinteisen toimeentulon harjoittamiseen liittyvät esteet; ja ristiriidat oikeuksien olemassaolossa de jure. Venäjän Federaation kolonialistinen asenne sen arktisia alueita kohtaan ilmenee Kuolan niemimaan kapitalistisen edun ensisijaisuutena saamelaisten oikeuksien ja perinteiden kustanuksella. Tutkimuksessa painottuu Putinin hallinnon taannuttava vaikutus saamelaisten oikeuksien toteutumiseen. Näin ollen saamelaisten oikeuksien harjoittamisen esteet ja vaikutukset nähdään tarkoituksellisina, sortavina ja väestöä tukahduttavina.
Venäjän perintöpuhujat vieraan kielen opetuksessa
Authors: Viimaranta Johanna
Published: December 2023

Artikkeli käsittelee sitä, miten venäjän perintöpuhujat kokevat venäjä vieraana kielenä -opintojen oppimisympäristön verrattuna pelkästään suomea äidinkielenään puhuviin opiskelijoihin. Helsingin yliopistossa tehtiin kyselytutkimus, johon vastasi 40 tutkintoon johtavien venäjä vieraana kielenä -opintojen opiskelijaa. Sen keskeisin tulos oli, että opiskelijoiden mielestä on tärkeää, että perintöpuhujien ja vieraan kielen opiskelijoiden opintoja eriytetään ryhmäjakojen avulla. Tuloksista on myös havaittavissa, että perintöpuhujat eroavat vieraan kielen opiskelijoista siinä, miten he kokevat yliopisto-opintonsa ja niiden työelämärelevanssin.
Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Nilai Perusahaan
Authors: Rachmawati Restika Okta , Suzan Leny
Published: December 2023

For investors, company value is very significant cause it shows the value of investment in the business. For investors, enterprise value identifies the potential for profit and adequate returns on their investment. In this investigation, we'll find out the simultaneous also partial impact of ownership structure also company size on firm value. The survei population also sample consisted of energy sector businesses that were written on the IDX among 2018-2021. A sample of 44 was collected for this research using purposive sampling, it served to gather data on 11 organizations over a 4 year observation period. The E-Views 12 programme is used in this study's quantitative research approach to conduct simultaneous and partial testing on descriptive analysis and panel data regression. Ownership structure and business size are examples of independent factors that have an influence on firm value which are the dependent variables. The survei results show that managerial, institutional ownership also company size simultaneously effect the company value of energy companies written on the IDX in 2018-2021. In energy businesses written on the IDX among 2018–2021, management ownership has a somewhat favourable impact on company valuation, whilst institutional ownership and company size have no bearing. The Adjusted R-Square score of 49.31% demonstrates the limits of this study. The suggestion for companies is to continue to increase company value by displaying the size of share ownership which can influence company value, especially institutional ownership and company size.
Pengaruh Kompleksitas Operasi, Solvabilitas dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020
Authors: Jannah Siti Raudhatul , Z Muhammad Ridha Habibi , Hilmi Marwan Faiz , Situmeang Jeremia Pamurah
Published: December 2023

The problem in this research is the Audit Report Lag, namely the delay in submitting the company's financial statements on the IDX beyond the specified time limit , namely the end of the fourth month , will be subject to sanctions in the form of payment of fines . The purpose of this study was to determine and analyze the effect of operating complexity, solvency, and profitability on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The population in this study are all manufacturing companies on the IDX in 2019-2020. The data collection technique used is purposive sampling method, with a total sample of 49 companies. The period contained in this study is 2 years, namely 2019-2020 so that the research data becomes 98. The research data analysis method uses logistic regression analysis with SPSS test equipment. The results showed that operating complexity had no significant effect on Audit Report Lag, Solvency had no significant effect on Audit Report Lag. Meanwhile, Profitability had a significant effect on Audit Report Lag. Simultaneously Operational Complexity, Solvency, and Profitability have no effect on Audit Report Lag. These results indicate that there are still many variables outside the research variables that can explain Audit Report Lag. The conclusion of this study is that the complexity of operations and solvency do not affect the length of time span for submitting financial statements, but companies must pay attention to regulations regarding the deadline for publication of financial statements.
Pengaruh Good Corporate Governance Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
Authors: Syahputri Lia , Saragih Fitriani
Published: December 2023

This research was conducted with the aim to determine the effect of board of commissioners ownership, board of directors ownership and audit committee ownership on profitability in banking companies listed on the Indonesia Stock Exchange. The population in this study were all banking companies listed on the Indonesia Stock Exchange while the samples that met the observation sampling criteria were conducted for six years and as many as eight banking companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results partial test proves that the board of commissioners ownership and directors ownership variable have a significant effect on profitability while partially it proves that the board of audit committee ownership variables has no effect on profitability in banking companies listed on the Indonesia Stock Exchange
Pengaruh Islamic Values Dan Corporate governance Terhadap Corporate Governance Disclosure Pada Bank Syariah di Indonesia
Authors: Hasanah Koriatul , Uzliawati Lia , Lestari Tri
Published: December 2023

This research aims to determine the effect of Islamic values and corporate governance on corporate governance disclosure. The independent variables in this research are Islamic values and corporate governance, which are proxied by corporate governance mechanisms, managerial ownership, and institutional ownership. The dependent variable in this research is corporate governance disclosure. This research's population consists of all Annual Reports of Islamic Commercial Banks that are registered with the Financial Services Authority (OJK). The sampling method used was purposive sampling, and 13 companies were selected from a total sample of 52 research data points. The analysis technique used is multiple linear regression with SPSS v25 software. The results of this research indicate that Islamic values have no effect on corporate governance disclosure, corporate governance proxied by corporate governance mechanisms has an effect on corporate governance disclosures, managerial ownership has no effect on corporate governance disclosures, and institutional ownership has no effect on corporate governance disclosures.
Dampak UU Harmonisasi Peraturan Perpajakan Terkait Perlakuan PPN Perusahaan Pertambangan
Authors: Alif Nurdin Dahlan , Septriadi Danny
Published: December 2023

Regulations regarding Value Added Tax (VAT) have undergone changes with the enactment of Law No. 7 of 2021 on Tax Regulation Harmonization. One of the changes in the Tax Regulation Harmonization Law is the change of coal from non-taxable goods to taxable goods. This change will have an impact on the additional reporting obligations and the burden of collecting VAT on coal companies. In terms of input tax credit, companies can choose either to be credited to reduce output tax or to be charged, thus reducing the company's profits. PT XYZ is a private company engaged in the coal mining sector. The data used in this study are primary data in the form of interview results and secondary data in the form of documentation related to the imposition of coal as a taxable good. This study provides an overview that changes in the treatment of coal from non-taxable goods to taxable goods have an impact on the company's financial performance. With the inclusion of coal as taxable goods, companies must adjust their tax management whether to credit input tax or finance their input tax.
Pengaruh Due Professional Care dan Hal Audit Utama terhadap Kualitas Audit: Peran Moderasi Pengalaman Kerja
Authors: Amaraneysa Aisha , Amin Muhammad Nuryatno
Published: December 2023

The World Bank 2019 survey expressed their concerns about the inconsistent application of audit standards in Indonesia. In response, the Financial Services Authority (OJK) approved the SA 701 Audit Standard to enhance transparency and audit quality. Due Professional Care, Key Audit Matters, and work experience were identified as factors influencing audit quality. The study aims to investigate factor that impact and improve auditors' practices and its understanding.

The study was conducted using a quantitative method. The data used in this study were primary data obtained from questionnaires distributed to public accounting firms in DKI Jakarta. Purposive sampling with predetermined criteria was used as the sampling technique  and a total of 120 auditors working in 10 audit offices of DKI Jakarta were obtained. The analysis method  was multiple regression analysis,  processed and tested with IBM SPSS 25. The results of the research indicate that the variables of Due Professional Care and Key Audit Matters have a significant positive influence on Audit Quality. Additionally, Work Experience significantly strengthens the relationship between Due Professional Care and Key Audit Matters with Audit Quality.
Evaluasi Strategi Bisnis Perusahaan Start Up Menggunakan Bisnis Model Kanvas Pada PT XYZ
Authors: Akbar Qomaruzzaman , Rossieta Hilda
Published: December 2023

With the development of technology, many start-up companies have been established. In November 2022 there were 2,400 startups in Indonesia. This study aims to evaluate the business strategy of start-up companies with the research object PT XYZ. PT XYZ engaged in the healthy food industry. This research is case study research with descriptive qualitative research methods. This research utilized Business Model Canvas as a basic theory and tool to evaluate business strategy. The results showed that PT XYZ implemented a broad differentiation strategy. The current focus of the company's strategy is to promote and introduce products to the public. The promotional strategy succeeded in increasing sales, but was unable to generate profits due to the large cost of promotion. There are several weaknesses in PT XYZ business model that can be improved to be able to generate profits. Adding customer segments in the form of B2B can potentially provide new revenues and bring benefit in promotions using other company resources. Additionally, the application of lean accounting that focused on cost reduction must be carried out for cost efficiency.
Pengaruh Kualitas Pelayanan Account Representative, Sanksi Pajak Dan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Batam Selatan
Authors: Syahfitri Lucy Adha , Ompusunggu Hermaya
Published: December 2023

This study aims to determine how individual taxpayer compliance at KPP Pratama batam is influenced by the influence of Account Representative Service Quality, Tax Sanctions and E-Filling taxpayer awareness. The population in this study were 400,034 individual taxpayers registered at KPP Pratama batam. The analytical method in this study is multiple linear regression. The sampling technique uses proportional random sampling, which is calculated using the slovin formula so that a sample size of 100 respondents is obtained.  The data source used is primary data through questionnaires, while the data analysis technique used is multiple linear regression analysis. The results of this study indicate that the Quality of Account Representative Services, Tax Sanctions and E-Filling have a significant effect on Individual Taxpayer Compliance
Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan WPOP
Authors: Nelly Nelly , Wangdra Ronald
Published: December 2023

Taxes are mandatory contributions from the people as taxpayers to the state treasury based on established law. 79% of state revenue comes from taxes and is included in the state budget. Which is with the intention to spend on public needs. This research is aim to to test whether there is an effect of Tax Socialization, Quality of Fiscal Services and Tax Sanction on WPOP compliance. This study has a population 75,350 Individual Taxpayer Registered at KPP Pratama South Batam. Sampling used simple random sampling method and obtained a sample of 111. The data source was primary data through distributed questionnaires. The data analysis technique used to conduct this research was multiple linear regression analysis. However, because there is heteroskedasticity, the researcher uses Parameter Estimates with Robust Standard Errors as a benchmark in determining significance Based on the tests conducted in this study, it was concluded through the T test and F test that Tax Socialization has no effect on Individual Taxpayer Compliance, Fiscal Service Quality has no effect on Individual Taxpayer Compliance. And also Tax Sanctions have a positive significant effect on Individual Taxpayer Compliance. Meanwhile, the coefficient of determination shows that Individual Taxpayer Compliance is influenced by an independent variable of 41,7%. While the remaining 58,3% is influenced by other independent variables that not tested in this study.
DETERMINAN PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR DI BEI PERIODE 2018- 2021
Authors: Pangestu Juan Carlos , Aprilliani Jessica , Marbella Lica
Published: December 2023

Agricultural sector companies are unique for their agricultural activities so that the emergence of biological assets. These biological assets certainly have different characteristics compared to other assets because there is a possibility of adding or reducing the value of these assets due to biological factors in them. Changes in biological assets can have an impact on investors' assessment of company performance and value. This study aims to examine the effect of biological asset intensity, audit committee meetings, company size, KAP type and ROA on the disclosure of biological assets in agricultural sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was done by purposive sampling technique. This type of research uses descriptive statistical tests and multiple linear regression methods. The objects in this study are the financial reports of agricultural sector companies listed on the IDX from the 2018 -2021 period. The results showed that the intensity of biological assets has an influence on the disclosure of biological assets but other independent variables have no significant effect.
Efektivitas Pajak Daerah Terhadap Pendapatan Asli Daerah
Authors: Kurnia Kurnia , Apriliani Ragita
Published: December 2023

Regional Original Revenue (PAD) is a necessary source of revenue for the region. The largest revenue from PAD comes from local taxes including street lighting tax, billboard tax and PBB-P2 which is used to implement regional autonomy over decentralization. The purpose of this study is to determine the efficiency and effect of street lighting tax, billboard tax and PBB-P2 on PAD in Bandung City. The approach and data used in this study are quantitative approaches and secondary data obtained at BAPENDA in the form of Regional Budget Realization Reports (LRAPBD) with a total of 60 research samples from January to December 2017-2021. The analysis technique used is multiple linear regression analysis through SPSS 26 Version 26 software. The results revealed that the effectiveness of street lighting, billboard tax and PBB-P2 tax revenues from 2017 to 2021 showed that the level of effectiveness was included in the effective category, indicating that the tax received had reached the target. Simultaneously, all variables affect PAD. Partially, the street lighting tax and PBB-P2 have no effect on PAD, while the billboard tax has no effect on PAD.
Pengaruh Family Control, Environmental Management Accounting, dan Profitabilitas Terhadap Nilai Perusahaan
Authors: Dalila Farah , Khairunnisa Khairunnisa
Published: December 2023

In the last quarter of 2020, the capital market conditions cannot be impressive either. Many stocks have high liquidity and good prospects but have experienced a correction of -24.67% caused by the COVID-19 pandemic. A view of investors in seeing whether managers are successful in managing the resources owned by the company, which is usually associated with stock prices, is called the company's value. This study's purpose is to determine of family control, environmental management accounting, and profitability on firm value. The objects used in this study are LQ45 index companies listed on the Indonesia Stock Exchange. Based on several criteria in determining the sample, 17 company samples, or 85 data points. Analysis of research data using regression panel data using Eviews 12. The results indicate that family control, environmental management accounting, and profitability have a simultaneous effect on firm value. Meanwhile, family control and environmental management accounting do not have a positive effect on firm value, while the profitability variable has a significant positive effect on firm value.
Pengaruh Kepemilikan Institusional, Profitabilitas, dan Struktur Modal Terhadap Nilai Perusahaan
Authors: Wardoyo Dwi Urip , Fauziah Hera Dini
Published: December 2023

Firm valuation reflects investors' assessment of a company's performance prospects in relation to its stock price. A higher firm valuation indicates increased prosperity for shareholders and signifies a company's attractiveness to investors. This research  aims to conduct a thorough analysis of how institutional ownership, profitability, and capital structure affect the valuation of companies. The research specifically targets businesses within the property and real estate sector that are listed on the Indonesia Stock Exchange from 2017 to 2022. Employing a quantitative approach, the study employs purposive sampling to select a sample of 15 companies, resulting in a total of 90 observations. Data analysis is conducted using panel data regression, facilitated by Eviews 12 software. The research findings reveal that, when considered collectively, institutional ownership, profitability, and capital structure variables jointly contribute to influencing firm valuation. However, the outcomes of individual variable testing indicate that profitability significantly impacts firm valuation, whereas institutional ownership and capital structure do not exhibit a substantial influence on firm valuation.
Pengaruh Transfer Pricing, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan Dan Minuman BEI Tahun 2018-2021
Authors: Adelia Cantika , Asalam Ardan Gani
Published: December 2023

Tax avoidance is a tax avoidance effort that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. the purpose of this study is to analyze the effect of transfer pricing, leverage, and profitability on tax avoidance case studies in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021.
The data obtained in this study comes from the annual reports of food and beverage sub-sector companies listed on the IDX for 2018-2021. The technique used in this study was purposive sampling and obtained 18 companies with a 4-year research period, namely 2018-2021, so that 72 samples were obtained. The analytical method used in this study was panel data regression analysis which was processed using eviews version 12. The results of testing with the panel data regression method show that the transfer pricing variable has no effect on tax avoidance, while leverage and profitability have a positive effect on tax avoidance.
Concentrated Ownership and Firm Value: The Mediation Role Of Risk Management Disclosure
Authors: Herlambang Dymas Putra , Putri Hapsari Dyas
Published: December 2023

Penelitian ini bertujuan untuk menguji mediasi pengungkapan manajemen risiko dalam hubungan konsentrasi kepemilikan terhadap nilai perusahaan. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan pendekatan explanatory. Sampel dalam penelitian ini adalah 121 perusahaan di bidang perbankan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan dan pengungkapan manajemen risiko berpengaruh positif terhadap nilai perusahaan, konsentrasi kepemilikan berpengaruh positif terhadap pengungkapan manajemen risiko dan pengungkapan manajemen risiko memediasi pengaruh konsentrasi kepemilikan terhadap nilai perusahaan.
Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) pada Penyusunan Laporan Keuangan Satuan Kerja Pemerintah
Authors: Gultom Corry Margaretha Jayanti , Harahap Siti Nurwahyuningsih
Published: December 2023

Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) is set to be fully utilized by all ministries or agencies in 2022. A study has been conducted to evaluate the first year of SAKTI's implementation in completing agency-level financial reports. The research focused on a work unit within the Ministry of Education, Culture, Research and Technology. Qualitative research methods, including interviews, observations, and document reviews, were used to collect data. The study found that SAKTI has been effective in supporting government accounting and streamlining the process of preparing financial statements. This effectiveness was evaluated using the Human-Organization-Technology Fit (HOT-Fit Model), which assesses the human, organizational, and technological aspects of information system implementation. The study highlights the contribution of human and organizational factors in enhancing the effectiveness of SAKTI in preparing agency-level financial reports. To further improve SAKTI's effectiveness, the study suggests increasing hosting bandwidth, providing intensive training and education, and granting access to raw data.
Manajemen Laba: Strategi Bisnis, Investment Opportunity Set, Managerial Entrenchment dan Ukuran Perusahaan
Authors: Masri Suci Indiarti , Khairunnisa Khairunnisa
Published: December 2023

One of the most important information is profit information that investors can consider when making investment decisions. Company managers use this information to commit financial statement fraud at profit levels to increase company profits, one of which is earnings management practices. The purpose of this research is to examine and determine the effect of business strategy, investment opportunity set, managerial entrenchment and firm size on earnings management. The population used in this study are transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. Sampling by method purpose sampling and according to the criteria obtained 70 sample units from 14 companies within 5 years. Data analysis using panel data regression. The results of the study show that business strategy, investment opportunity set, managerial entrenchment and firm size simultan eously influence earnings management. Partially, business strategy, managerial entrenchment and the size of the company has no effect on Earnings Management. Whereas, investment opportunity set has a positive influence on Earnings Management.
Analisis Determinan Kinerja Keuangan Pada Lima Asset Perbankan Syariah Periode Tahun 2019-2022
Authors: Sarmadi Ahmad , Widana IGN Oka
Published: December 2023

This research aims to analyze the determinants of financial performance in the five largest assets of Islamic banks during the period of 2019-2022. The research method used is quantitative research with a secondary data approach. The data used is obtained from the financial reports of the top five Islamic banks in Indonesia. The analysis technique employed in this study is panel regression analysis using SPSS 27 for multivariate analysis. The findings of the research indicate that the Earning Asset to Asset Ratio (EATAR) has a significant and very weak impact on Return On Asset (ROA), with an impact of 0.0196%. This suggests that the management of EATAR needs to be considered, even though its impact on ROA is relatively low. Similarly, the Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) also have a significant and weak influence on ROA, with impacts of 4.12% and 1.18% respectively. Furthermore, EATAR, LDR, and NIM have a significant and very weak effect on the Capital Adequacy Ratio (CAR), with impacts of 0.17%, 0.38%, and 0.47% respectively. However, when considered simultaneously, these three variables do not have a negative and significant influence on both ROA and CAR in the five Islamic banks in Indonesia. The combined effect of the three variables on ROA and CAR is relatively low, at 6.50% and 10% respectively. The predominant result of this research indicates that the Capital Adequacy Ratio (CAR) has a significant and sufficiently strong impact on Return On Asset (ROA), with an impact of 4.36%. This suggests that an adequate level of capital adequacy can contribute positively to the bank's profitability.
Mekanisme Corporate Governance, Profitabilitas Dan Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi
Authors: Mulyani Dwi Septa , Uzliawati Lia , Indriana Ina
Published: December 2023

This study aims to examine the effect of disclosure of Corporate Social Responsibility in moderating the relationship between corporate governance mechanisms and profitability with firm value in mining and energy companies. The corporate governance mechanism in this study is proxied by the board of commissioners and managerial ownership. The proxied of profitability on this study is Return On Equity. The research sample consists of 27 mining and energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Data analysis was performed using Moderated Regression Analysis (MRA). The results showed that the board of commissionersand profitability have a positive influence on firm value., but managerial ownership have a negative influence to firm value. However, the existence of CSR disclosure can weaken the relationship between independent commissioners, managerial ownership and profitability with firm value.
Determinan Korupsi dengan Fraud Hexagon dalam Perspektif Dinas Kesehatan Jawa Barat
Authors: Dinata Rury Octari , Asih Dewi Kartika
Published: December 2023

The rise of corruption cases that occur in city/district government, increasing cases of Corruption in the health sector every year, the West Java region, which included in the top three regions with the most corruption cases, also Corruption which ASN/PNS mainly carries out can reduce trust society to the government and the decline in government performance. This study aims to analyze the influence of Pressure, Collusion, Capability, Opportunity, Rationalization, and Ego on Corruption based on the perceptions of Health Service employees. The population of this study is employees at one of the West Java Regional Health Offices, totaling 146 people. Sampling using convenience sampling method with a total sample of 76 respondents. This research uses quantitative research and primary data by distributing questionnaires and testing the hypothesis using multiple linear regression analysis using IBM SPSS Statistics 26 software. This study showed that Rationalization has a positive and significant effect on Corruption, and Ego has a negative and significant effect. While the other variables, namely Pressure, Collusion, Capability, and Opportunity, do not affect Corruption. This research has several limitations, including the lack of comparative references because Fraud Hexagon is still relatively new, and the distribution of questionnaires was direct, so it took a long time. The distribution is only in one government agency, so the sample used and the research area are still limited.
Determinan Faktor-Faktor Capability sebagai Perspektif Fraud Diamond terhadap Kecurangan Laporan Keuangan
Authors: Putri Yasinta Earlyda , Suryani Elly
Published: December 2023

Financial statement fraud is defined as deliberately not following the accepted accounting principles when reporting financial information, which leads to significant omissions or distortions of the facts. The purpose of this study is to determine the effect of capability in detecting fraudulent financial statements. Fraudulent financial statements can occur when a company intentionally violates accounting principles or ignores applicable financial reporting standards. Fraud diamond is one of fraud risk factor, one of which is capability. Many frauds, especially some of the multibillion-dollar ones, would not have occurred without the right person with the right capabilities in place. In this study, capabilities as measured by CEO prestige power, CEO education, CEO experience, CEO horizon, CEO founder, CEO expert power, CEO age similarity, and CEO number executive. The type of data used in this study is secondary data in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling method by purposive sampling, obtained as many as 114 companies as samples. The data analysis method used logistics regression. The results of this study show that CEO age similarity and CEO number executive has a positive impact on fraudulent financial statements, meanwhile the other variables have no impact of fraudulent financial statements.
Model Pengembangan Kemampuan Auditor Dalam Tantangan Era Sosiety 5.0 Di Indonesia
Authors: Kurniawati Selly , Primasatya Rieswandha Dio
Published: December 2023

The development of technology-based scientific knowledge has led to digitization in all aspects, giving rise to the era of Society 5.0, which emphasizes the integration of human life with artificial intelligence technology, including business processes. Auditors, as one of the independent professions with a crucial role in maintaining the balance of business processes by ensuring transparency and compliance with agreed-upon procedures, must understand the Society 5.0 era. This understanding can be translated into the form of competency standards, which are the skills and abilities that auditors must possess to fulfill their duties and responsibilities inherent to their profession. The aim of this research is to identify the challenges faced by auditors in the Society 5.0 era and how to adapt the competency standards that need to be met. The research method used is qualitative with a scoping review approach and content analysis techniques in descriptive data. The research results show that the challenges for auditors in the Society 5.0 era include intense competition with artificial intelligence, which can replace audit functions. Therefore, auditor competency standards need to be enhanced in terms of mastering these technological systems to ensure effective control. Recommendations for future research could involve different methods and specify certain types of audits.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen terhadap Financial Distress dengan Leverage sebagai Variabel Moderasi
Authors: Nugraha I Nengah Adi , Wirajaya I Gde Ary
Published: December 2023

Financial distress conditions have a bad impact on a company, where companies experiencing financial distress conditions can lose the trust of parties who have a relationship with the company. This study aims to analyze and describe the effect of institutional ownership, managerial ownership and independent commissioners on financial distress with leverage as a moderating variable. The population of this study consisted of 86 property and real estate companies for the period 2018-2021 listed on the Indonesia Stock Exchange (IDX). The collection method used was purposive sampling, and 40 company samples were selected. The data analysis technique applied in this study is multiple linear regression analysis and Moderating Regression Analysis (MRA) using IBM SPSS. The results of hypothesis testing show that institutional ownership has a positive effect on financial distress, while managerial ownership and independent commissioners have a negative effect on financial distress. The results of the moderation test in this study indicate that leverage is unable to moderate the effect of institutional ownership, managerial ownership and independent commissioners on financial distress.
Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan
Authors: Dwianto Agus , Puspitasari Diana , Setiawati Erma
Published: December 2023

Financial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting.
Pengaruh Employee Stock Ownership Program (ESOP), Ukuran Perusahaan, dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022
Authors: Suherman Arya Thresna Hermawan , Khairunnisa Khairunnisa
Published: December 2023

Financial performance refers to the effectiveness of capital utilization and operational efficiency of a company. The fluctuation of a company's revenue and profits will impact its financial performance. However, an increase in revenue doesn't necessarily guarantee a rise in profits. Maintaining a strong financial performance is crucial for a company, as it acts as an attraction for potential investors to invest in the company. This research aims to examine the influence of an employee stock ownership program (ESOP), company size, and capital structure on the financial performance of the company. The research employs a quantitative methodology. Data for the research is obtained from secondary sources, primarily financial reports. The target population consists of non-financial companies listed on the Indonesia Stock Exchange. Data is processed through purposive sampling. The sample size includes 13 companies within the period of 2017-2022, resulting in a total of 78 observations. The research findings indicate that company size and capital structure have a positive impact on the financial performance of the company. Conversely, the employee stock ownership program (ESOP) does not show a significant influence on the company's financial performance.
Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Pengelolaan Keuangan UMKM Di Kecamatan Kisaran Barat Kabupaten Asahan
Authors: Munthay Salik Farhan , Sembiring Masta
Published: December 2023

Financial Literacy is a person's understanding or ability to measure financial concepts and have the ability to manage finances well. Financial literacy is very important for MSMEs in managing their business finances. Financial inclusion is the availability of access to various institutions, products and financial services according to the needs and capabilities of the community in order to improve people's welfare. This study aims to examine and analyze the effect of financial literacy and financial inclusion on MSME financial management in Kisaran Barat District. This type of research is quantitative research. The total population in this study was 390 MSME actors and the sample in this study were 80 MSME actors in Kisaran Barat District. Data collection techniques in this study were interviews and questionnaires. The data analysis method uses multiple linear regression analysis. The research results show that financial literacy and financial inclusion partially and simultaneously influence financial management.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Struktur Modal Terhadap Nilai Perusahaan
Authors: Alifian Daud , Susilo Dwi Ermayanti
Published: December 2023

Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas (Return on Assets), Likuiditas (Current Ratio) Ukuran Perusahaan (Size) dan Struktur Modal (Debt to Equity Ratio) terhadap nilai perusahaan (Price to Value Book) dalam perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode asosiatif. Sampel penelitian terdiri dari 71 perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022, dengan jumlah perusahaan sebanyak 21 yang dipilih menggunakan teknik purposive sampling dan sebanyak 63 laporan perusahaan yang digunakan. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui perangkat lunak SPSS. Hasil analisis uji statistik menunjukkan bahwa faktor profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan sektor Energi, ini berarti bahwa perusahaan mampu menghasilkan laba yang lebih besar cenderung memiliki ilai yang tiggi. Selanjutnya faktor likuiditas memiliki pengaruh positif signifikan terhadap nilai perusahaan sektor Energi, ini menunjukkan kemampuan perusahaan untuk mengelola kewajiban jangka pendek yang baik sehingga hal ini dapat meningkatkan kepercayaan investor. Kemudian ukuran perusahaan tidak memiliki pengaruh terhadap nilai perusahaan sektor Energi, yang artinya perusahaan besar atau kecil tidak secara signifikan memengaruhi nilai perusahaan maka ada faktor-faktor lain yang lebih penting dalam menentukan nilai perusahaan. Yang terakhir struktur modal memiliki pengaruh positif signifikan terhadap nilai perusahaan sektor Energi, yang artinya penggunaan modal yang optimal dapat meningkatkan nilai perusahaan dan ini dapat mencerminkan kebijakan keuangan yang baik.
Dampak Tanggungjawab dan Pelatihan Auditor Internal terhadap Pendeteksian Kecurangan yang Dimoderasi Audit Jarak Jauh
Authors: Prameswari Sielly Budi
Published: December 2023

The entities suffer material and non-material losses from fraudulent acts by employees. Indonesia is one of the countries with the highest corporate fraud rates in Asia Pacific. To minimize the occurrence of fraud, the role of internal auditors is needed. To detect fraud, internal auditors shall receive continual training. As is known, since the pandemic broke out, internal auditors have also conducted audits remotely. This study aims to examine the effect of internal auditors’ responsibility and training on fraud detection moderated by remote auditing in Indonesia. This study uses primary data. The population of this research is internal auditors from various types of institutions in Indonesia. Judgment sampling method is used. The sample consisted of 43 respondents. The research hypotheses were tested using multiple regression analysis. The results of the study prove that the responsibility and training of internal auditors have positive and significant effects on fraud detection. However, remote auditing is not proven to moderate the effects of internal auditors' responsibility and training on fraud detection. This study enriching the literature regarding the determination factors of responsibility and training of internal auditors on fraud detection. In addition, this research also proves that remote auditing in Indonesia is still relatively difficult to do, so that it can be used as an evaluation material for various entities to improve in the near future