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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Rediyanto Putra
Universitas Negeri Surabaya, Surabaya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Actualization of the Principles of Accountability and Transparency in Reporting the Accountability of Program Activities at the Nusantara Student Dorm in Surabaya Dava Ardian Santoso; Rediyanto Putra
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the actualisation of accountability and transparency principles in the programme activity accountability reporting practices of Asrama Mahasiswa Nusantara (AMN) Surabaya, a strategic national programme funded through the State Budget (APBN). Employing a qualitative single-case study design within an interpretive paradigm, data were gathered through in-depth interviews, passive participant observation, and document analysis involving five daily managers who hold strategic and operational roles in programme management. Analysis was guided by the interactive model of Miles and Huberman (1994) and triangulated across sources and techniques. Findings indicate that AMN Surabaya has implemented a systematic, multi-layered reporting mechanism encompassing annual work meetings, two-stage Terms of Reference (KAK) preparation, multi-party verification, structured accountability reports (LK and LPJ), and periodic reporting to multiple stakeholders. All four SAKIP indicators — performance planning, verification and control, periodic reporting, and evaluation and accountability — are substantively fulfilled. Transparency is enacted through a differentiated model that adjusts information coverage, channel, and format to the nature of each recipient. Consistent with Stewardship Theory, all five informants across different positions exhibited intrinsic motivation, moral burden, goal congruence, and beyond-compliance behaviour, affirming that the accountability mechanism functions not merely as procedural compliance but as a genuine stewardship of public trust. This study contributes to the public sector accounting literature by providing an operational-level perspective on the actualisation of good governance principles in state-funded dormitory programmes.
Actualization of the Principles of Accountability and Transparency in Reporting the Accountability of Program Activities at the Nusantara Student Dorm in Surabaya Dava Ardian Santoso; Rediyanto Putra
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the actualisation of accountability and transparency principles in the programme activity accountability reporting practices of Asrama Mahasiswa Nusantara (AMN) Surabaya, a strategic national programme funded through the State Budget (APBN). Employing a qualitative single-case study design within an interpretive paradigm, data were gathered through in-depth interviews, passive participant observation, and document analysis involving five daily managers who hold strategic and operational roles in programme management. Analysis was guided by the interactive model of Miles and Huberman (1994) and triangulated across sources and techniques. Findings indicate that AMN Surabaya has implemented a systematic, multi-layered reporting mechanism encompassing annual work meetings, two-stage Terms of Reference (KAK) preparation, multi-party verification, structured accountability reports (LK and LPJ), and periodic reporting to multiple stakeholders. All four SAKIP indicators — performance planning, verification and control, periodic reporting, and evaluation and accountability — are substantively fulfilled. Transparency is enacted through a differentiated model that adjusts information coverage, channel, and format to the nature of each recipient. Consistent with Stewardship Theory, all five informants across different positions exhibited intrinsic motivation, moral burden, goal congruence, and beyond-compliance behaviour, affirming that the accountability mechanism functions not merely as procedural compliance but as a genuine stewardship of public trust. This study contributes to the public sector accounting literature by providing an operational-level perspective on the actualisation of good governance principles in state-funded dormitory programmes.
The Effect of Enterprise Risk Management (ERM) and Investment Decisions on Firm Value of Publicly Listed Companies (An Empirical Study on Companies in the Consumer Cyclical Sector Listed on the Indonesia Stock Exchange for the Period 2020–2024) Muhammad Akrim Ihsanul Amal Abbas; Rediyanto Putra
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1125

Abstract

This study aims to examine the effect of Enterprise Risk Management (ERM) and investment decisions on firm value in companies within the consumer cyclical sector listed on the Indonesia Stock Exchange during the period 2020–2024. Enterprise Risk Management (ERM) is measured through ERM disclosure, investment decisions are proxied by Price Earning Ratio (PER), while firm value is measured using Price to Book Value (PBV). This study employs a quantitative approach using secondary data obtained from 17 companies in the consumer cyclical sector, resulting in a total of 85 observations over a five-year period. The data were analyzed using panel data regression analysis. The results indicate that Enterprise Risk Management (ERM) has no effect on firm value. Furthermore, investment decisions also have no effect on firm value.
The Effect of Tax Planning and Company Size on Company Value (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Listed on the Indonesia Stock Exchange for the Period 2020–2024) Aryanata Al Maahi; Rediyanto Putra
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1126

Abstract

This study aims to analyze the effect of tax planning and firm size on firm value in food and beverage sector manufacturing companies listed on the IDX for the 2020–2024 period. Firm value is measured using the Price Book Value (PBV) indicator. This study adopts a quantitative approach utilizing secondary data from 64 companies (320 observations) in the food and beverage sector over a five-year period. The results indicate that tax planning has no effect on firm value, whereas firm size has a positive and significant effect on firm value.
The Effect of Enterprise Risk Management (ERM) and Investment Decisions on Firm Value of Publicly Listed Companies (An Empirical Study on Companies in the Consumer Cyclical Sector Listed on the Indonesia Stock Exchange for the Period 2020–2024) Muhammad Akrim Ihsanul Amal Abbas; Rediyanto Putra
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1125

Abstract

This study aims to examine the effect of Enterprise Risk Management (ERM) and investment decisions on firm value in companies within the consumer cyclical sector listed on the Indonesia Stock Exchange during the period 2020–2024. Enterprise Risk Management (ERM) is measured through ERM disclosure, investment decisions are proxied by Price Earning Ratio (PER), while firm value is measured using Price to Book Value (PBV). This study employs a quantitative approach using secondary data obtained from 17 companies in the consumer cyclical sector, resulting in a total of 85 observations over a five-year period. The data were analyzed using panel data regression analysis. The results indicate that Enterprise Risk Management (ERM) has no effect on firm value. Furthermore, investment decisions also have no effect on firm value.
The Effect of Tax Planning and Company Size on Company Value (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Listed on the Indonesia Stock Exchange for the Period 2020–2024) Aryanata Al Maahi; Rediyanto Putra
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1126

Abstract

This study aims to analyze the effect of tax planning and firm size on firm value in food and beverage sector manufacturing companies listed on the IDX for the 2020–2024 period. Firm value is measured using the Price Book Value (PBV) indicator. This study adopts a quantitative approach utilizing secondary data from 64 companies (320 observations) in the food and beverage sector over a five-year period. The results indicate that tax planning has no effect on firm value, whereas firm size has a positive and significant effect on firm value.
Co-Authors Aryanata Al Maahi Dava Ardian Santoso Muhammad Akrim Ihsanul Amal Abbas