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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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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

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

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

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.

Accounting Information System Understanding and Student Financial Reporting Quality: Human Resource Quality as Moderator Klara Wonar Bura; Manggalawati Tande Bura; Maria Apriyane Patty
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.673

This study examined the effects of Accounting Information System (AIS) understanding and human resource quality on students’ financial reporting quality and tested the moderating role of human resource quality. An explanatory cross-sectional survey was conducted involving 150 accounting department students at Universitas Cenderawasih who had completed AIS coursework. Purposive sampling was applied and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). AIS understanding positively affected financial reporting quality (β=0.482, t=8.063, p<0.001), as did human resource quality (β=0.474, t=6.071, p<0.001). The interaction was not significant (β=0.009, t=0.232, p=0.817, f²=0.0004). The model explained 75.7% of the variance and showed positive predictive relevance. AIS understanding and human resource quality operated mainly as parallel direct capabilities rather than complementary moderators. The single-institution, cross-sectional design and the single-indicator final AIS construct limited generalizability and measurement breadth. The study extends AIS and reporting-quality research to accounting education in Papua and clarifies the boundary of competence-based moderation.

Mental Health Literacy Education through the “Why Am I Feeling Galau?” Seminar for University Students in Tana Toraja Regency, South Sulawesi Manggalawati Tande Bura; S. Shilfani; Christine Jois Karubaba; Maria Apriyane Patty
Golden Ratio of Community Services and Dedication Vol. 6 No. 2 (2026): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v6i2.2734

Mental health is essential to university students’ psychological well-being and academic functioning. Academic, social, financial, and personal pressures can affect students’ emotional states, often described in Indonesian as “galau,” which refers to feelings of emotional distress, confusion, or uncertainty. Limited mental health literacy may hinder students’ ability to recognize their emotions, manage psychological stress, and identify appropriate sources of support. This community service activity aimed to enhance students’ mental health literacy and awareness through a seminar entitled “Mental Health Awareness: Why Am I Feeling Galau?” The seminar was held on October 10, 2026, at Grand Hotel Metro Permai in Tana Toraja Regency, South Sulawesi, and was attended by 160 university students. A psychoeducational approach was implemented through presentations, interactive discussions, question-and-answer sessions, and reinforcement of key mental health messages. The topics covered included emotional awareness, psychological stressors, adaptive coping strategies, the risks of self-diagnosis, mental health stigma, social support, and professional help-seeking. The seminar provided an educational platform for connecting mental health concepts with students’ everyday experiences. Participants’ engagement in discussions and question-and-answer sessions demonstrated their involvement in the learning process. However, because no pre-intervention or post-intervention assessments were conducted, improvements in mental health literacy or changes in participants’ behavior could not be empirically established. This activity provides a foundation for developing more sustainable mental health literacy programs through collaboration among universities, communities, and mental health professionals.

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