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All Journal Journal of Economic, Bussines and Accounting (COSTING) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Proceeding National Conference Business, Management, and Accounting (NCBMA)
Manggalawati Tande Bura
Universitas Cenderawasih
Economics, Econometrics & Finance Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING: (STUDI KASUS PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI ) PERIODE 2021 – 2024) Benedikta Reinalda Helyanan; Bill Pangayow; Manggalawati Tande Bura
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) and financial performance on Sustainability Reporting disclosure in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study used a quantitative approach using secondary data from annual reports and sustainability reports. The research sample was determined through purposive sampling, resulting in 10 companies with 40 observations. Sustainability Reporting was measured based on Global Reporting Initiative guidelines, while data analysis used panel data regression. The results showed that Good Corporate Governance and financial performance did not significantly influence Sustainability Reporting disclosure, either partially or simultaneously. This finding suggests that Sustainability Reporting disclosure in pharmaceutical companies remains voluntary and is influenced by factors beyond the research variables.
Evaluating the Role of Accounting Information Systems in Enhancing Village Financial Governance: a Study From Jayapura City Adolf Z D. Siahay; Theo Allolayuk; Manggalawati Tande Bura
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2088

Abstract

This study aims to evaluate the role of Accounting Information Systems (AIS) in improving the effectiveness, transparency, and accountability of village financial management in Jayapura City. The main issues raised are the weak financial management of villages, limited human resource capacity, and the uneven implementation of AIS across villages. This study uses a mixed methods approach, combining qualitative interviews with village officials and quantitative analysis of the effectiveness ratio of village expenditure realisation for 2020–2024. Qualitative results show that most villages have implemented SIA based on Siskeudes, which has improved recording accuracy and administrative efficiency, although there are variations due to differences in training, infrastructure, and socio-cultural factors. Quantitative analysis shows that the average expenditure realisation exceeds 90% in most villages, reflecting a high level of financial management effectiveness. However, spending priorities are still dominated by administrative and physical development expenditures, with low allocations for community empowerment. The results of this study emphasise the importance of increasing the capacity of the apparatus, preparing a balanced budget, and providing stronger regulatory support in order to optimise the implementation of the SIA and encourage sustainable village development.
PENGARUH KEBIJAKAN PENGELOLAAN ASET DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN JAYAWIJAYA Jessyca Yarawi Yolmen; Dytha Meninta Nababan; Christine Jois Karubaba; Manggalawati Tande Bura
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/5kr2fe52

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penatausahaan aset daerah, pengawasan dan pengendalian aset daerah, serta kebijakan pengelolaan aset daerah terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Jayawijaya. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif-kausal. Data primer diperoleh melalui penyebaran kuesioner kepada 30 responden yang merupakan aparatur pengelola keuangan dan Barang Milik Daerah pada Organisasi Perangkat Daerah di lingkungan Pemerintah Daerah Kabupaten Jayawijaya. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan dengan bantuan SPSS melalui uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial penatausahaan aset daerah, pengawasan dan pengendalian aset daerah, serta kebijakan pengelolaan aset daerah memiliki arah pengaruh positif, tetapi tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap kualitas laporan keuangan, dengan nilai signifikansi <0,001 dan nilai R Square sebesar 0,620. Hasil ini menunjukkan bahwa kualitas laporan keuangan pemerintah daerah lebih dipengaruhi oleh keterpaduan pengelolaan aset daerah daripada oleh masing-masing aspek secara terpisah. Penelitian ini memberikan implikasi bahwa Pemerintah Daerah Kabupaten Jayawijaya perlu memperkuat penatausahaan, pengawasan dan pengendalian, serta implementasi kebijakan pengelolaan aset secara terpadu untuk meningkatkan kualitas laporan keuangan.
Evaluating the Role of Accounting Information Systems in Enhancing Village Financial Governance: a Study From Jayapura City Adolf Z D. Siahay; Theo Allolayuk; Manggalawati Tande Bura
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2088

Abstract

This study aims to evaluate the role of Accounting Information Systems (AIS) in improving the effectiveness, transparency, and accountability of village financial management in Jayapura City. The main issues raised are the weak financial management of villages, limited human resource capacity, and the uneven implementation of AIS across villages. This study uses a mixed methods approach, combining qualitative interviews with village officials and quantitative analysis of the effectiveness ratio of village expenditure realisation for 2020–2024. Qualitative results show that most villages have implemented SIA based on Siskeudes, which has improved recording accuracy and administrative efficiency, although there are variations due to differences in training, infrastructure, and socio-cultural factors. Quantitative analysis shows that the average expenditure realisation exceeds 90% in most villages, reflecting a high level of financial management effectiveness. However, spending priorities are still dominated by administrative and physical development expenditures, with low allocations for community empowerment. The results of this study emphasise the importance of increasing the capacity of the apparatus, preparing a balanced budget, and providing stronger regulatory support in order to optimise the implementation of the SIA and encourage sustainable village development.
Co-Authors Adolf Z D. Siahay Benedikta Reinalda Helyanan Bill Pangayow Christine Jois Karubaba Dytha Meninta Nababan Jessyca Yarawi Yolmen Theo Allolayuk