JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam proses review artikel, Jurnal JAZ menerapkan sistem penelaahan tertutup dua arah (double-blind review), dimana nama reviewer dan nama penulis tidak diketahui (anonim). Jurnal ini dikelola oleh Program Studi Akuntansi Unihaz (JAZ) Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dan diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dengan frekuensi penerbitan dua kali dalam setahun, yaitu bulan Juni dan Desember.
ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BENGKULU DALAM MEWUJUDKAN PEMBANGUNAN EKONOMI BERKELANJUTAN
This study aims to analyze the financial performance of the Bengkulu City Government and its relationship to sustainable economic development. The data were obtained from financial reports and statistical data of Bengkulu City for the period 2019–2023. The method used is financial ratio analysis and simple regression analysis. The results show that the effectiveness of locally-generated revenue (PAD) and the efficiency of regional spending are relatively high, although the fiscal independence ratio remains low. Sustainable economic development indicators such as the Human Development Index (HDI) and poverty rates have improved significantly. Regression analysis shows that financial performance has a significant influence on sustainable economic development in Bengkulu City. This study recommends improving fiscal independence and increasing capital expenditure allocation to support inclusive and sustainable economic growth.
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ANALISIS KEUANGAN DANA TALANGAN UMROH PADA PT. FIRNANDO TEAM INDONESIA CABANG BENGKULU
The purpose of this research to analyze the financial mechanism of sharia-based Umrah bailout financing for Umrah pilgrims at PT. Firnando Team Indonesia Bengkulu Branch. The research method uses descriptive approach. The results show that the Umrah bailout financing at PT. Firnando Team Indonesia Bengkulu Branch emphasizes the principles of justice and transparency without elements of usury. This program makes the pilgrims very easy to carry out Umrah with flexible payments, but still requires commitment in repayment according to the agreement. The research concludes that the Umrah bailout financing funds at PT. Firnando Team Indonesia Bengkulu Branch is in line with the principles of Islamic financing and has a positive impact on increasing the accessibility of Umrah worship for the community.
ANALISIS PENGARUH INOVASI DAN KUALITAS LAPORAN KEUANGAN TERHADAP KINERJA USAHA UMKM KOTA SINGKAWANG
The role of MSMEs, particularly small and medium enterprises, is usually linked to government initiatives to reduce unemployment, fight poverty, and equalise wages. The National Medium-Term Development Programme (RPJMN), which must take into account the various ways MSMEs contribute to the nation's economy, is the responsibility of the government. Multiple regression analysis was used as the quantitative research analysis method in this study. Innovations made by MSMEs and the quality of financial reports in accordance with accounting standards have a positive effect on the performance of Singkawang City MSMEs. The results showed that innovation (X1) has a t-count value of 3,178> 2,000 and a significance value of 0.003 <0.05. The quality of financial statements with a t-count value of 2,512> 2,000 and a significant value of 0.017 <0.05. The effect of innovation variables and the quality of financial reports on the performance of MSMEs is 69.8%.
Innovation, Financial Report Quality and MSME Performance
PENGARUH PENGGUNAAN AI DALAM EFISIENSI PENGAMBILAN KEPUTUSAN MANAJEMEN
Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Artificial Intelligence (AI) terhadap kualitas pengambilan keputusan manajerial pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui kuesioner dan wawancara terhadap 15 responden dari beberapa perusahaan UMKM. Analisis data dilakukan dengan metode regresi linier sederhana untuk mengetahui hubungan antara variabel penggunaan AI dan kualitas keputusan manajemen. Hasil penelitian menunjukkan bahwa terdapat hubungan positif namun sangat lemah antara penggunaan AI dan pengambilan keputusan, dengan koefisien korelasi sebesar 0,114 dan nilai p sebesar 0,685 yang menunjukkan hubungan tersebut tidak signifikan secara statistik. Temuan ini menunjukkan bahwa meskipun AI memiliki potensi besar untuk mendukung proses manajerial, penggunaannya pada UMKM masih belum optimal. Penelitian ini memberikan kontribusi awal bagi pengembangan strategi implementasi AI yang lebih efektif dalam pengambilan keputusan manajemen.
KONTRIBUSI PAJAK UMKM TERHADAP PENDAPATAN ASLI DAERAH
UMKM memiliki peran penting dalam mendorong pertumbuhan ekonomi daerah, termasuk di Kota Bengkulu. Namun, kontribusinya terhadap Pendapatan Asli Daerah (PAD) masih belum optimal, terutama dari aspek kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kepatuhan pajak UMKM terhadap kontribusinya terhadap PAD. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner kepada pelaku UMKM yang telah memiliki NPWP dan aktif beroperasi. Analisis data dilakukan menggunakan uji korelasi dan regresi linier sederhana. Hasil penelitian menunjukkan bahwa kepatuhan pajak UMKM memiliki hubungan positif dengan kontribusinya terhadap PAD. Semakin patuh pelaku UMKM dalam melaksanakan kewajiban perpajakan, maka kontribusinya terhadap pendapatan daerah juga semakin besar. Penelitian ini merekomendasikan perlunya pembinaan dan edukasi pajak kepada pelaku UMKM untuk meningkatkan potensi PAD.
ANALISIS SISTEM AKUNTANSI BERBASIS TEKNOLOGI INFORMASI PADA PENGELOLAAN ANGGARAN DANA DESADI DESA SARI MAKMUR KABUPATEN MUKOMUKO
The purpose of this research to analyze accounting system based on information technology to village fund budget management in Sari Makmur village Mukomuko regency. This research method uses descriptive. The sample in this study consisted of 30 respondents, selected using non-probability sampling techniques and data collection was obtained by distributing questionnaires. The research result show that analyze accounting system based on information technology has positive influence on the village apparatus performance and the village fund management. Positive means that by implementing accounting system based on information technology in the village office, it can improve the quality of village apparatus performance and the efficiency of village fund management.
Accounting System Based on Information Technology; Village Apparatus Performance; Village Fund Management;
FINANCIAL TECHNOLOGY, KEMAMPUAN MANAJERIAL DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN
This study aims to analyze the influence of financial technology (fintech), managerial capabilities, and the application of management accounting information systems on the financial performance of Small and Medium Enterprises (SMEs). SMEs have an important role in national economic growth, but often face obstacles in financial management. Fintech is present as an innovative solution in supporting financial activities, while managerial capabilities and management accounting information systems are internal factors that affect the effectiveness of financial decision-making and control. The research method used was quantitative with a survey approach through the distribution of questionnaires to 40 SMEs. Data analysis was carried out using multiple linear regression. The results of the study show that fintech, managerial skills, and management accounting information systems simultaneously have a significant effect on the financial performance of SMEs. Partially, each variable also showed a significant positive influence. These findings imply the importance of the adoption of financial technology and the improvement of managerial competence and the implementation of the right information system in supporting the financial sustainability of SMEs.
Financial Technology, Managerial Skills, Management Accounting Information Systems, Financial Performance, SMEs.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM
The Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) are designed to assist Micro, Small, and Medium Enterprises (MSMEs) in preparing simpler financial reports but still in accordance with applicable accounting principles. This study aims to analyze the application of SAK EMKM in the preparation of financial reports for MSME Sate Maranggi RK and to identify the obstacles faced by these business actors in implementing this standard. The research method used is a qualitative approach with interview techniques and case studies on MSME Sate Maranggi RK. The results of the study indicate that these MSMEs still have difficulty in understanding and implementing SAK EMKM due to limited accounting knowledge and minimal socialization from related parties. The conclusion of this study emphasizes the importance of education and assistance for MSME actors in implementing SAK EMKM. With the implementation of better accounting standards, MSMEs can increase financial transparency, facilitate access to capital, and strengthen their business competitiveness in the market
SAK EMKM, Financial Reports, Accounting Implementation, Accounting Standards
ANALISIS PENGELOLAAN KEUANGAN PADA UMKM DI PASAR TRADISIONAL
This aim of this studyiss to analyze financial management, specifically focusing on planning, recording, reporting, and financial control according applied to small businesses in traditional markets, particularly at the Larangan Traditional Market in Sidoarjo. The research utilizes a qualitative method with a case study approach and is categorized as field research. Data collection techniques include interviews, observations, and documentation. The subjects of this study are business operators in the traditional market of Larangan Village, Sidoarjo. The results indicate that a significant number of business operators in the Larangan Traditional Market still face challenges in financial management. Their financial recording and budgeting practices are relatively simple. This is because MSME operators do not require the processes of planning, recording, reporting, and control according to the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM), as their primary goal is to run their businesses to meet daily needs. This research is expected to support the government in developing more targeted training materials to enhance the understanding and motivation of MSME in managing their businesses.
ANALISIS PENGARUH PEMBELAJARAN DARING TERHADAP PEMAHAMAN MATERI AKUNTANSI DIKALANGAN MAHASISWA AKUNTANSI UNWIRA
This study investigated the impact of online learning to the understanding of student accounting material at the Catholic University of Widia Mandira (UNWRAI). Using the qualitative method and in-depth interview of 20 students, this study aims to identify the challenges and benefits faced by students when learning online. The result, although online learning offers greater flexibility and better access to learning materials, we find that challenges such as lack face-to-face interactions with instructors and difficulty understanding the material is still a major obstacle. Some students report that even though they feel more comfortable learning alone, the lack of direct support hamper their ability to understand the complex accounting concept. This study recommends increased interactivity of online courses and develops a more fair valuation method to improve students' understanding. This result is expected to provide valuable information to develop more effective accounting learning strategies.
ANALISIS PELAPORAN KEUANGAN SEGMEN SEBAGAI ALTERNATIF INFORMASI PADA KEPUTUSAN INVESTOR DITINJAU DARI KESESUAIANNYA BERDASARKAN PSAK 5 PADA PT KIMIA FARMA TBK TAHUN 2019-2023
This research aims to see the suitability of PT Kimia Farma Tbk segment reporting with PSAK No. 5 and the implications for financial statement users, particularly investors. Employing a qualitative descriptive method and utilizing secondary data from the 2019-2023 segment reports, the analysis was conducted in accordance with PSAK No. 5 and the ten percent significance technique to assess segment feasibility. The research findings indicate that PT Kimia Farma Tbk segment financial reporting adheres to PSAK No. 5 both qualitatively and quantitatively. The 10% threshold was applied to revenue, profit or loss, and assets. Total reported segment revenue reaches >75% of total revenue, so no additional segments are needed. PT Kimia Farma Tbk financial statements generally comply with PSAK No. 5. However, the company does not provide overall segment reconciliation and does not disclose geographic segments, as these do not align with its business processes. Segment reporting offers a clear view of a company performance, influencing investors decisions regarding fund allocation, management performance evaluation, and assessments of company transparency. This enables investors to make more informed and prudent investment decisions.
Anak Agung Ngurah Agung Adi Rama Putra Dalem
PENGETAHUAN PAJAK DAN EVALUASI KEBIJAKAN ATAS PAJAK E-COMMERCE DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS GREEN SEDAYU MALL)
This study examines the impact of e-commerce tax knowledge and regulation socialization on taxpayer compliance. The research is motivated by the growing use of e-commerce, which presents new challenges for tax management. Although e-commerce is becoming increasingly popular, the level of tax compliance in this sector remains low. This study explores the influence of knowledge and regulation socialization on tenant compliance at Green Sedayu Mall. Using a quantitative approach, data were collected through questionnaires from 42 respondents, consisting of tenant managers or employees. Data analysis using SPSS version 29 revealed that e-commerce tax knowledge and regulation socialization significantly affect taxpayer compliance. The findings underscore the importance of continuous tax education and effective socialization strategies to improve compliance. A combination of enhanced tax knowledge and regulation socialization can serve as a solution to boost tax compliance in the e-commerce sector. Implications for the government and tax authorities highlight the need to develop targeted education and socialization programs to raise tax awareness in the digital era. Collaboration between businesses and tax authorities is essential to create a transparent and compliant tax ecosystem.
Pengetahuan pajak e-commerce. Sosialisasi Perpajakan. Kepatuhan Wajib Pajak
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022
This research aims to determine the effect of leverage, company size and liquidity on company value with dividend policy as a moderating variable. This research uses a quantitative approach with secondary data through company financial reports and public reports on the Indonesia Stock Exchange. The research population consists of mining companies listed on the Indonesia Stock Exchange for 2018-2022 with a total of 47 companies. The number of samples in this research was 19 companies obtained through the purposive sampling method. The analysis method used includes descriptive statistical data analysis, panel data, verification statistics, and moderated regression analysis, using the Eviews 12 analysis tool. The partial research results show that leverage, company size and liquidity variables influence company value. Other results, the results of moderate testing show that dividend policy is unable to moderate the influence of leverage and company size on company value, while dividend policy can moderate the influence of leverage on company value.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEKNOLOGI INFORMASI TERHADAP NILAI LAPORAN KEUANGAN (STUDI PADA PUSKESMAS KABUPATEN SAMBAS)
Abstract The research was conducted to see the influence of the internal control system and information technology on the quality of financial reports. This type of research was carried out using a quantitative approach with a sample size of 46 people consisting of the head of the administrative sub-division and the treasurer for cash expenditures at the Community Health Center in Sambas Regency. The research method used is the multiple linear regression analysis method and SPSS 25 statistical software. The research results show that the internal control system and information technology significantly influence the value of financial reports.
ANALISIS PENGUNGKAPAN ANTI-KORUPSI DAN PRAKTIK ETIS DALAM LAPORAN KEBERLANJUTAN PT TELKOM INDONESIA TAHUN 2023 BERDASARKAN GRI STANDARD 2021
This research aims to analyze anti-corruption disclosures and ethical practices in PT Telkom Indonesia (Persero) Tbk's sustainability report based on the 2021 GRI Standard. By using a qualitative approach and case study design, this research aims to understand the effectiveness of implementing these standards in the company's ethical practices. The results show that PT Telkom Indonesia (Persero) Tbk has a significant commitment to anti-corruption, including Business Integrity training for all new employees and proactive corruption risk assessments. There were no confirmed incidents of corruption throughout 2023, reflecting the effectiveness of the internal control and training systems implemented. In addition, disclosing ethical values ​​in the company's vision and mission shows that ethical practices are an integral part of the company's culture. Telkom's commitment to non-discrimination can also be seen from the absence of incidents of discrimination and employee protection policies. Overall, this research indicates that PT Telkom Indonesia (Persero) Tbk has implemented transparent and responsible business practices, in line with the sustainability principles promoted by GRI.
MODERASI GOOD CORPORATE GOVERNANCE PADA PENERAPAN GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE
This study aims to evaluate the influence of Good Corporate Governance (GCG) as a moderating factor in the context of Firm Value, focusing on the application of Corporate Social Responsibility (CSR) and Green Accounting among mining firms listed on the Indonesia Stock Exchange for the period from 2020 to 2023. A sample of 124 mining companies was determined through purposive sampling techniques. Data analysis was performed utilizing Partial Least Squares (PLS) software. The results demonstrate that there is no significant effect of Green Accounting on Firm Value, while CSR has a positive effect. Furthermore, it has been established that GCG successfully moderates the relationship between Green Accounting and Firm Value, along with the connection between CSR and Firm Value. The theories and models used in this research adequately assess the variables concerning Green Accounting, CSR, and Firm Value
ANALISIS SELISIH KURS TRANSAKSI MATA UANG ASING DITENGAH FLUKTUASI EKONOMI PADA PT PERTAMINA (PERSERO) TAHUN 2018-2023
In recent years, uncertainty and fluctuations in the global economy, triggered by the Covid-19 pandemic, have posed significant challenges for companies, including PT Pertamina (Persero). One key issue is the volatility in exchange rates between the US dollar and the rupiah, which directly impacts cash flow and profitability, especially in Pertamina’s international transactions. Since the company uses the US dollar as its functional currency, sudden exchange rate changes can increase raw material costs and reduce revenues from products sold. This study aims to examine how PT Pertamina (Persero) handles foreign exchange differences in foreign currency transactions and manages the associated risks to minimize negative effects on its financial statements. The research employs a descriptive quantitative method to explain and describe the company's financial condition in relation to foreign exchange risk. Secondary data from PT Pertamina’s Annual Financial Statements from 2018-2023 is used, including information on foreign currency transactions, exchange rate differences, and the impact of global economic fluctuations. Data analysis is conducted descriptively and qualitatively, involving data collection, classification, and interpretation to assess the effect of economic fluctuations on exchange rates.The findings reveal that exchange rate fluctuations, especially between the US dollar and rupiah, significantly affected Pertamina’s financial performance between 2018 and 2023. While the company recorded its highest profit in 2019 and its largest loss in 2022, the study highlights the importance of hedging strategies to manage exchange rate risks and ensure financial stability.
PENGARUH UKURAN PERUSAHAAN SERTA GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2018-2021
This research aims to study and analyze the influence of firm size and good corporate governance on earnings management. The sample in this study consisted of twenty six manufacturing company in various industrial sectors listed on the indonesian stock exchange. The type of data used is quantitative data with data collection methods in the form of documentation methods. The data used in this research is secondary data sourced from company financial reports. The analytical tool used in this research is the SPSS version 25 program using multiple linear regression analysis with classical assumption tests. The results of this research show that firm size and audit committee have a significant and positive effect on earnings management, independent board of commissioners has a significant and negative effect on earnings management and institutional ownership has an insignificant and positive effect on earnings management.
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN
The main concern of investors when deciding how to invest in a company is the value of the company. Companies with a higher value are more attractive to investors. This study examines the impact of capital structure, profitability and good corporate governance on firm value. This study uses a causal design with multiple linear regression analysis. The sampling method used is the saturated sampling method, with a population consisting of non-financial sector BUMN entities on the Indonesia Stock Exchange during the period 2019-2022 with a total of 80 data and a sample of 80 data. The secondary data were obtained from the financial reports published on the official website of the Indonesian Stock Exchange during the period considered. The results show that capital structure, profitability and GCG simultaneously affect firm value. Furthermore, GCG has a negative effect on firm value. Then, there is no effect of capital structure on firm value and profitability has no effect on firm value. The results of this study support the theory of the relevance of accounting information, where good corporate governance is bad news for investors and requires high costs.
PENGARUH PERPUTARAN MODAL KERJA DAN RASIO LEVERAGE TERHADAP KESULITAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022
This study aims to analyze the effect of working capital turnover and leverage ratio on financial difficulties in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The type of data used in this study is secondary data. The sample of this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The research analysis technique is multiple linear regression using SPSS 26. The results showed that working capital turnover had no effect on financial difficulties with a significant result of 0.908> 0.05. The results of the leverage ratio research have a negative effect on financial difficulties with significant results of 0.00 <0.05. Meanwhile, working capital turnover and leverage ratio simultaneously have a positive effect on financial difficulties with a significant F value of 0.00 <0.05.
DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA (LPD)
Ketika lembaga keuangan mencapai kinerja maksimum, maka lembaga tersebut dianggap memiliki kualitas yang baik. Tujuan dari penelitian ini adalah untuk memastikan bagaimana manajemen risiko dan tata kelola perusahaan yang baik mempengaruhi kinerja keuangan Lembaga Perkreditan Desa di Kecamatan Mengwi. Penelitian ini merupakan penelitian kuantitatif. Dalam penelitian ini, 38 sampel LPD digunakan. Tiga orang dipilih dari masing-masing LPD, dengan total 114 responden. Proses pemilihan sampel menggunakan pendekatan purposive sampling. Melalui penyebaran kuesioner, data dikumpulkan. Dalam penelitian ini, teknik analisis data yang digunakan adalah analisis regresi linier berganda dan pengujian hipotesis melalui uji t. Temuan menunjukkan bahwa kinerja keuangan secara parsial dipengaruhi oleh tata kelola perusahaan yang baik, atau GCG. Kinerja keuangan secara parsial dipengaruhi oleh manajemen risiko. Variabel good corporate governance dan manajemen risiko memiliki pengaruh sebesar 80,6% terhadap kinerja keuangan. Agensi teori dan stewardship teori serta model yang digunakan dalam penelitian ini telah mampu mengukur kinerja keuangan.
ANALISIS SOCIAL RETURN ON INVESTMENT (SROI) PADA PERUSAHAAN PEMENANG ASRRAT 2023
Social Return on Investment (SROI) is based on seven principles, namely involving stakeholders, understanding change, being transparent, not claiming too much, providing important input, assessing priorities, and verifying results. The purpose of this study is to determine how social activities affect the calculation of Social Return on Investment (SROI). Social return on investment is a measurement method used to assess the social and environmental impacts of a program. The research was conducted using a qualitative approach by adopting a case study. The purpose of this study is to determine the social impact using the calculation of SROI. Based on SROI research at the PT PLN Nusantara Power company, there are findings obtained from SROI analysis starting from reporting, management, and benefits from social activities related to the object of research to measure the social impact that the company has carried out. Based on the results of SROI research on social program, it can be concluded that every RP 1 invested in PT PLN Nusantara Power's social program will generate social reciprocity of Rp 1.61. This ratio figure has provided economic, social, and environmental benefits.
PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN :“Model Altman Z-Score, Foster F-Score, Springate S-Score, Ohlson Y-Score, Zmijewski X-Score, Fullmer H-Score, Zavgreen Pi Score, dan Grover G-Score”
ABSTRACT This study aims to test the accuracy of predicting corporate bankruptcy models: (1) Altman Z Score which includes Altman, modified Altman, and modified Altman (2) Foster F-Score, (3) Springate S-Score, (4) Ohlson Y-Score, (5) Zmijewski X-Score, (6) Fullmer H-Score, (7) Zavgreen Pi Score, and (8) Grover G-Score. The research sample covers the period 2010-2016 and uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX). The number of observations used in this study was 1421 observations. From the overall test results, the accuracy results for companies that are predicted to be healthy and the order of accuracy are bankruptcy prediction Model 1) Zmijewski X-Score (99.50%), 2) Ohlson Y-Score (98.40%) 3) Fullmer H-Score (93.10%) 4) Grover G-Score (93%) 5) Altman Modified Z'-Score (82.77%) 6) Zavgreen Pi-Score (82.60%) 7) Altman Revised Z'-Score (67.75%) 8) Altman First Z-Score (64.11%) 9) Springate S-Score (58.60%) and 10) Foster F-Score (40.70%). Testing for companies that are delisted later and from the bankruptcy prediction model declared bankrupt companies obtained the order of prediction accuracy is model prediction 1) Foster F-Score (68.25%) 2) Springate S-Score (61.90%) 3) Altman First Z-Score (26.42%) 4) Altman Revised Z'-Score (25.53%) 5) Fullmer H-Score (22.22%) 6) Zavgreen Pi-Score (20.63%) 7) Altman Modified Z"-Score (16.07%) 8) Grover G-Score (12.70%) 9) Ohlson Y-Score (3.17%) and 10) Zmijewski X-Score (0%).
EVALUASI PENGGUNAAN APLIKASI RENCANA KEGIATAN ANGGARAN SEKOLAH (RKAS) DAN REALISASI ANGGARAN TERHADAP HASIL AUDIT DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM PENCEGAHAN FRAUD SMK NEGERI 03 KEPAHIANG
This research aims to determine the evaluation of the use of the School Budget Activity Plan (RKAS) application and budget realization on the audit results of school operational assistance funds (BOS) in preventing fraud at SMK Negeri 03 Kepahiang. Samples were taken using the saturated sampling method. The samples used were reports on the use of BOS funds for 2021-2023, RKAS Application data, interview results from school principals, school treasurers, school committees and interviews from the Bengkulu Province Education and Culture Office. The data analysis techniques used are data collection, data reduction, data presentation and data verification. Based on the research results, it shows that the use of the RKAS application helps in improving the management of the BOS Fund budget. And the realization of an appropriate budget and in accordance with planning contributes to reducing the potential for fraud.
ARKAS, Budget Realization, BOS, Audit Results, Fraud Prevention
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2019-2023
This study aims to determine whether there is an effect of cash turnover and receivables turnover on profitability. The type of data in this study is quantitative research, with secondary data sources obtained through the Annual Report. The population in this study is the Annual Report of 47 consumption companies. the sample in this study were 30 consumption companies listed on the Indonesia Stock Exchange for the period 2019-2023. the independent variable in this study is profitability, the dependent variable is cash turnover and accounts receivable turnover. The results of the research Cash turnover affects profitability and Receivables turnover affects profitability in consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the significance value below the value of 0.05 (5%). cash turnover and accounts receivable turnover simultaneously (together) influence the profitability of consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the value is below the value of 0.05 (5%).
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN
This research aims to investigate the impact of three main factors, namely managerial ownership, dividend policy, and debt policy, on firm value. Company value is vital parameter in evaluating the performance ans achievements of company in the market. To achieve a significant increase in company value, management must consider various internal and external factors that can influence their strategic decisions. In this study, researchers focused on these three factors, identifying their relationship to firm value. Manageril ownership is the main focus in assessing the extent to which managers have interest and incentives that are in line with the company's long-term goals. We also explore whether companies with consistent dividend policies tend to have a higher value in the market, as this can be considered an indicator a company's financial stability and health. By understanding the impact of managerial ownership, dividend policy, and debt policy, management can take appropriate steps to achieve the company's long-term goals and increase shareholder confidence.
PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN PROFITABILITAS TERHADAP PUBLIKASI SUSTAINABILITY REPORT STUDI KASUS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR PADA BEI (PERIODE 2010-2015)
Growth has become a demanding goal for most companies. In addition, growth is always included in considering a company's performance to calculate company value. If a company experiences too high financial growth and funding from debt, the company could be at risk of experiencing liquidity and solvency problems. However, if the company experiences financial growth that is too low, the company may also be at risk of bankruptcy because it cannot optimize the use of its resources. This is where the role of the Sustainable Growth Rate (SGR) lies, which can help companies identify their growth problems. This research uses mining sector companies as research objects. The aim of the research is to find the influence of the audit committee, direction board and profitability towards the publication of sustainability reports. The method used for analysis is descriptive. For the results. The Audit Committee and Board of Directors have influence on the disclosure of Sustainability Reports in mining companies. Meanwhile, the Profitability variable has no influence on the disclosure of Sustainability Reports in mining sector companies listed on the IDX for the period 2010 to 2015.
REMOTE AUDIT UNTUK MENINGKATKAN EFEKTIVITAS DAN EFISIENSI
This research aims to examine the effectiveness and efficiency of remote audits in the context of modern auditing, identify the challenges faced, and provide solutions to overcome these challenges. Remote audits use information and communication technology to carry out the audit process remotely, offering flexibility and significant cost savings. However, its implementation faces various challenges such as data security and technology gaps. This research uses qualitative descriptive approach data through literature studies to analyze the benefits, challenges and solutions in implementing remote audits. The research results show that remote audits can increase audit effectiveness and efficiency through real-time access to data and flexibility in audit implementation. However, to optimize these benefits, strong data security measures and adequate technology training are needed for auditors and audited entities.
Remote Audit, Audit Effectiveness, Audit Efficiency
ANALISIS KINERJA BANK BKE SETELAH DIAKUISISI MENJADI BANK SEABANK DENGAN MENGGUNAKAN UKURAN ROE DAN ROA
The development of technology is currently felt by us, especially in the banking sector. Currently, there are many digital banks that are present around the Indonesian people to facilitate banking activities. One of the digital banks that are in great demand by the public is Bank Seabank. Bank Seabank is a bank that emerged from the acquisition of Bank BKE. The acquisition process that occurs in a company does not always go as expected. In this study, researchers will see how Bank BKE performed after being acquired into Bank Seabank. In this study, researchers used quantitative research methods with the aim of calculating whether there were significant changes when changing management from Bank BKE to Bank Seabank. In this study, Return on Assets and Return on Equity were also used as benchmarks for company performance. The result of this study is that after going through a management change from Bank BKE to Bank Seabank, no significant performance changes were found.
EFISIENSI PENGGUNAAN KAS DAN PENGGUNAAN ASET TERHADAP LABA PT ACE HARDWARE INDONESIA TBK PERIODE 2014 - SEPTEMBER 2023
Increasingly tight business developments and competition encourage companies to increase the efficiency and effectiveness of their cash and asset management. PT Ace Hardware Indonesia Tbk, as a leading retail company, needs to optimize its inventory management to increase profits. Cash turnover and total assets turnover are two important indicators for measuring the efficiency of cash and asset management. This research aims to examine the effect of cash turnover and total assets turnover on the profits of PT Ace Hardware Indonesia Tbk. This research uses secondary data from the quarterly financial reports of PT Ace Hardware Indonesia Tbk for the period 2014 to September 2023. Data analysis was carried out using multicollinearity tests, f tests, t tests, determinant coefficients, and multiple linear regression analysis. Simultaneously, the research results show that cash turnover and total assets turnover have an influence on PT Ace Hardware Indonesia's profits for the period 2014-September 2023. The results of the partial total assets research have a positive and significant influence while partial cash turnover has a negative and significant influence on PT Ace Hardware Indonesia's profit for the period 2014-September 2023.