Garuda - Garba Rujukan Digital

Corporate Governance, CSR Disclosure, and Financial Performance: Empirical Evidence from Indonesian LQ45 Companies Novi Resnowati; Ependi; Lily Nabila
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3800

This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of companies included in the LQ45 Index on the Indonesia Stock Exchange. LQ45 companies were selected because they represent firms with relatively high liquidity and market capitalization, as well as greater demands for transparency and accountability. This study employs a quantitative approach with a causal associative research design. The data consist of secondary data obtained from companies’ annual reports and sustainability reports for the 2023–2024 period. GCG is proxied by the number of directors, the number of board commissioners, the number of audit committee members, and institutional ownership, while CSR is measured based on the level of CSR disclosure. Financial performance is measured using Return on Assets (ROA). Data analysis was conducted using multiple linear regression with the assistance of SPSS, preceded by classical assumption tests and hypothesis testing. The results show that, partially, the number of directors, the number of board commissioners, the number of audit committee members, institutional ownership, and CSR disclosure do not have a significant effect on ROA. Simultaneously, GCG and CSR also have no significant effect on financial performance. These findings indicate that variations in financial performance are largely influenced by factors outside the research model. The results suggest that GCG and CSR implementation have not directly translated into improved short-term financial performance among LQ45 companies.

Knowledge, Attitudes, and Perceptions of the Accounting Profession as Determinants of Career Interest Among Accounting Students in Jakarta Siti Asita; Ependi; Lily Nabila
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3802

This study investigates how knowledge, attitude, and perception of the accounting profession influence students’ career interest in accounting. The research is driven by the rapid transformation of the profession due to digitalization, technological advances, and the growing demand for adaptive competencies. Using a quantitative design with a causal associative approach, data were collected through questionnaires from 100 undergraduate accounting students in Jakarta selected via purposive sampling. Respondents were active students who had completed at least three semesters. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The measurement model was assessed using convergent validity, discriminant validity, composite reliability, and Cronbach’s alpha, while the structural model was evaluated through R-square and bootstrapping path coefficients. Results reveal that knowledge significantly and positively affects career interest (β = 0.229; t = 3.040; p = 0.002). Attitude toward the profession shows no significant impact (β = 0.054; t = 0.582; p = 0.561). Conversely, perception of the profession exerts a strong and highly significant influence, emerging as the most powerful predictor (β = 0.716; t = 10.574; p < 0.001). The model explains 84.3% of the variance in career interest. These findings highlight the importance of enhancing students’ understanding and, especially, fostering positive perceptions of accounting careers to strengthen their professional aspirations.

Integration of Accounting Technology and User Competence: An Analysis of the Impact of Zahir Accounting on Financial Statement Accuracy Wilis; Ependi; Lily Nabila
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3805

Digital transformation in the field of accounting encourages business actors to adopt accounting software to improve efficiency and the quality of financial reporting. However, the success of accounting digitalization is not solely determined by technology, but also by user competence and the training received. This study aims to analyze the effect of using Zahir Accounting software, user competence, and training on the accuracy of financial reports among Zahir Accounting users in Duren Sawit District, Jakarta. A quantitative approach with a survey method was employed. Primary data were collected through questionnaires distributed to 50 active Zahir Accounting users selected using purposive sampling. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that the use of Zahir Accounting software has a positive and significant effect on the accuracy of financial reports, with a path coefficient of 0.345, T-statistics of 1.993, and P-values of 0.047. Training also has a positive and significant effect, with a coefficient of 0.571, T-statistics of 2.309, and P-values of 0.021. Conversely, user competence does not have a significant effect on financial report accuracy, with a coefficient of 0.055, T-statistics of 0.351, and P-values of 0.725. The research model has an R-square value of 0.819, indicating that software usage, user competence, and training explain 81.9% of the variation in financial report accuracy. These findings suggest that optimizing technology and relevant training are more decisive factors in ensuring financial reporting accuracy compared to user competence alone.

The Influence of Brand Image and Discount Programs on University Choice Decisions, Mediated by Enrollment Intention Irfan Zidni; Chairul Hakim; Ependi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3854

The utilization of information technology has become a crucial element in the operations of contemporary organizations for efficiently managing data volumes. Public services at the Tulungagung Regency Department of Population and Civil Registration highly depend on internet network infrastructure stability. Unpredictable network connectivity disruptions often cause delays in processing public population administration documents. Therefore, this study aims to design, build, and test a Network Disruption Warning and Recording Information System. This research applies the Research and Development method through a waterfall approach, including requirement analysis, system design, implementation, and testing. Developers built this software using the Laravel framework and MySQL database, operating it on a virtual private server infrastructure. This system presents significant novelty by simultaneously integrating connection downtime history recording functions and distributing instant warning notifications via a WhatsApp gateway. Based on evaluation results, black box testing demonstrated a one hundred percent success rate across all operational features. Furthermore, expert testing and user acceptance testing sequentially obtained feasibility percentages of 92.59% and 95.33%, categorized as Highly Feasible. This warning system operates optimally to mitigate various technical network constraints. For future research, the author recommends expanding the system's monitoring range to all end-point hardware devices and improving algorithms to detect intermittent network disruptions.

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