Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Economics, Management and Accounting
Sugianto Sugianto
Universitas Tadulako, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Accountability on Investment in Encouraging Regional Independence (A Study on Provinces in Indonesia) Fidiatuljana Fidiatuljana; Sugianto Sugianto; Ernawaty Usman; Fajar Gilang Yudistira
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.254

Abstract

Decentralization in Indonesia over the past 50 years has undergone many changes and updates, reflecting the need to increase the role of local governments. This study analyzes the extent of the influence of accountability on investment in increasing regional independence in Indonesia. The study used data from 34 provinces (170 observations) using purposive sampling techniques. The results of the study show that better audit opinions increase regional investment opportunities, but audit opinions issued by BPK have a negative impact on regional independence. Meanwhile, investment has a positive effect on regional independence but does not mediate the relationship between accountability and regional independence. The implications of this study are closely related to efforts to encourage regional independence through increased investment, so that local governments need to increase accountability in financial management, as reflected in the audit opinion, in order to create a conducive investment climate.
Balanced Scorecard as a Performance Measurement Tool for PT Aneka Tambang Tbk Listed on the Indonesia Stock Exchange Fhara Oktavia Sari; Sugianto Sugianto; Nina Yusnita Yamin; Muhammad Ilham Pakawaru
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.255

Abstract

This research aims to assess the performance of PT. Antam Tbk uses the Balanced Scorecard as a performance measurement tool for 2021-2023. The company's performance measurement will utilize four perspectives from the Balanced Scorecard, namely the financial perspective, the customer perspective, the internal business process perspective, and the learning and growth perspective. This study adopts a descriptive design and relies on secondary data, including annual reports and financial statements of PT. Antam Tbk for 2021-2023. The results show that the company's financial perspective shows a strong ability to generate profits. However, there was a significant decline in performance in 2023. Both the customer perspective and the internal business process perspective show similar results, experiencing a considerable decline every year. Regarding the perspective of learning and growth, it can be concluded that PT. Antam Tbk showed inconsistent performance in human resource development, which was reflected in fluctuations in employee productivity.
Co-Authors Ernawaty Usman Fajar Gilang Yudistira Fhara Oktavia Sari Fidiatuljana Fidiatuljana Muhammad Ilham Pakawaru Nina Yusnita Yamin