Garuda - Garba Rujukan Digital

ENHANCING YOUNG AUDITOR PERFORMANCE THROUGH FLEXIBILITY AND WORK-LIFE BALANCE Tharifah, Izazi Karamina; Putra, Donny Maha
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.12

Abstrak – Optimalisasi Kinerja Auditor Muda melalui Fleksibilitas Kerja dan Keseimbangan HidupTujuan Utama – Penelitian ini menelaah pengaruh fleksibilitas kerja terhadap kinerja auditor yang dimediasi oleh keseimbangan dan kepuasan kerja.Metode – Metode yang digunakan adalah structural equation modeling. Responden penelitian ini adalah 140 auditor muda di 43 perusahaan akuntan publik di Indonesia.Temuan Utama – Ketika auditor muda diberikan fleksibilitas kerja, maka semakin baik kinerja mereka, dan semakin puas dalam bekerja. Keseimbangan kehidupan kerja penting untuk dijaga karena merupakan elemen penting dalam meningkatkan kinerja auditor muda melalui mediasi kepuasan kerja mereka. Ketika perusahaan menawarkan kondisi kerja yang fleksibel, auditor cenderung memberikan kinerja yang lebih baik sebagai imbalan atas kepercayaan dan dukungan yang mereka terima.Implikasi Teori dan Kebijakan – Penelitian ini melegitimasi teori pertukaran sosial. Selain itu, penelitian ini merekomendasikan perusahaan audit dan industri akuntansi harus memberikan arti penting untuk mengembangkan kebijakan kerja yang fleksibel.Kebaruan Penelitian – Penelitian ini menggunakan teori pertukaran sosial untuk menjelaskan bagaimana perubahan nilai dan ekspektasi di antara para auditor muda mempengaruhi dinamika kinerja mereka. Abstract - Enhancing Young Auditor Performance through Flexibility and Worklife BalanceMain Purpose - This study examines the effect of work flexibility on auditor performance mediated by life balance and job satisfaction.Method - The method used is structural equation modelling. The respondents were 140 young auditors in 43 public accounting firms in Indonesia. Main Findings - When young auditors are given work flexibility, their performance is better, and they are more satisfied at work. Worklife balance is important to maintain as it is an important element in improving young auditors' performance through mediating their job satisfaction. When companies offer flexible working conditions, auditors tend to deliver better performance in return for the trust and support they receive.Theory and Practical Implications - This study legitimises social exchange theory. In addition, this study recommends that audit firms and the accounting industry should give importance to developing flexible work policies. Novelty - This study uses social exchange theory to explain how changing values and expectations among young auditors affect their performance dynamics.

The Impact of Financial Metrics on ESG Disclosure in ASEAN Countries Putra, Donny Maha
ETIKONOMI Vol 24, No 1 (2025)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i1.37712

Research Originality: This study breaks new ground by examining how financial metrics (ROA, ROCE, ETR, SGR, board size) influence ESG disclosure in the unique context of ASEAN.Research Objective: It investigates the relationship between financial performance and ESG disclosure levels for listed companies in Indonesia, Singapore, and Thailand.Research Methods: Utilizing an in-depth analysis of 300 annual reports over a ten-year period (2011-2020), the study reveals country-specific dynamics.Empirical Results: For instance, Indonesian companies display a weak correlation between effective tax rate (ETR) and ESG disclosure. Conversely, Singaporean companies with higher return on assets (ROA) tend to report less ESG information. Thailand exhibits a more complex interplay, where aggressive tax strategies potentially hinder positive ESG perceptions.Implications: These findings highlight the critical need for tailoring ESG disclosure strategies to each country's financial performance landscape. Additionally, the importance of responsible tax practices is emphasized. This knowledge empowers companies, investors, and policymakers to develop a more targeted approach to ESG implementation across ASEAN.JEL Classification: G32, M14, Q56How to Cite:Putra, D.M. (2025). Impact of Financial Metrics on ESG Disclosure in ASEAN Countries. Etikonomi, 24(1), 85 – 96. https://doi.org/10.15408/etk.v24i1.37712.

Effectiveness Analysis of Nadine Implementation at Indonesia’s MoF: A Combined Approach Using Importance-Performance Analysis and Causal Relationship Analysis Dara, Despinur; Putra, Donny Maha
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 1 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i1.1183

Research Originality — This study provides a unique empirical examination of technology acceptance within Indonesia's public administration system. Unlike previous research, which often focuses on developed countries, this study addresses a gap by analyzing challenges and strategies specific to a developing nation. It contributes to the innovation diffusion theory and the unified theory of acceptance and use of technology (UTAUT) by offering real-world data on the adoption of a digital system within a government institution. Research Objectives — To evaluate the effectiveness of the NADINE (Digital Official Script System) application implemented by Indonesia's Ministry of Finance (MOF). Specifically, it investigates user satisfaction, identifies areas for improvement, and explores the relationship between policy success and the Application's performance. Research Methods — A quantitative survey approach is employed, collecting data from over 2,500 MOF employees. Importance-performance analysis is used to assess user satisfaction and prioritize key areas for improvement. Correlation and regression analyses examine the relationship between policy success and the Application's effectiveness. Additionally, a word cloud analysis is conducted to extract insights from user feedback. Empirical Results — Findings indicate high user satisfaction with both the Policy and the NADINE application. Despite the positive reception, areas such as user interface and navigation require improvement. A strong positive correlation is observed, demonstrating a close link between policy effectiveness and application performance. Regression analysis further confirms this influence, suggesting that improvements in the Application can enhance policy outcomes. Implications — The study highlights the importance of relative advantage, compatibility, and ease of use in user acceptance of digital government systems. Key recommendations include enhancing user training and optimizing the user interface to improve the overall user experience. These findings provide valuable insights for policymakers and system developers in designing and implementing digital solutions in public administration, particularly in developing country contexts.

Pengaruh digitalisasi terhadap pengendalian internal: Sebuah kajian komprehensif Putra, Tris Chandra; Putra, Donny Maha; Surbakti, Lidya Primta
Jurnalku Vol 5 No 2 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i2.1599

Transformasi digital telah menjadi motor penggerak perubahan fundamental dalam lanskap bisnis global, mendorong perusahaan untuk mengadopsi teknologi baru demi keunggulan kompetitif. Artikel ini menyajikan kajian komprehensif mengenai pengaruh digitalisasi terhadap pengendalian internal, menggunakan metode tinjauan literatur yang sistematis dan analisis teoritis. Kami mengeksplorasi bagaimana adopsi teknologi digital, seperti cloud computing, big data analytics, kecerdasan buatan (AI), otomatisasi proses bisnis (RPA), dan Internet of Things (IoT), menciptakan tantangan sekaligus peluang baru bagi pengendalian internal. Analisis mendalam dilakukan terhadap lima komponen COSO dalam rangka memahami secara komprehensif dampak digitalisasi. Kami juga mengkaji evolusi peran akuntan di era digital, termasuk keterampilan yang dibutuhkan untuk memastikan efektivitas pengendalian. Melalui sintesis literatur dan teori yang relevan, penelitian ini mengidentifikasi kesenjangan penelitian yang ada dan memposisikan kontribusinya dalam memberikan pemahaman yang lebih mendalam serta panduan praktis bagi organisasi dalam menavigasi kompleksitas pengendalian internal di tengah arus digitalisasi yang kian deras.

Boosting Islamic Bank Profitability: Governance, Disclosure, And Stakeholder Satisfaction Putra, Donny Maha
JPS (Jurnal Perbankan Syariah) Vol 5 No 2 (2024): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v5i2.1890

This study investigates how financial disclosure (SBFd), governance implementation (GGIsb), and social responsibility disclosure (SBSRd) affect profitability (SBP) and stakeholder satisfaction (SS), which are also mediating factors. This study uses a quantitative approach with secondary data in financial reports. The sample study involved 65 data of financial statements and reports annually collected during 2019-2022 from 13 Islamic Banks in Indonesia. The results show that SBFd and GGIsb positively impact SS and SBP. In contrast, SBSRd does not affect SBP and SS. Meanwhile, SS positively impacts SBP and has a good mediator effect on all correlations. This study confirms the stakeholder theory of the importance of transparency and good governance in improving the performance of finance and the mediating role of stakeholder satisfaction. Practical implications include recommendations to raise financial disclosure quality and strengthen governance mechanisms initiatives more effectively. The findings provide new insights for academics and practitioners in understanding the dynamics between operational factors and financially optimized banking sharia in the Indonesian context.

Title

Found 5 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 5 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 5 Documents
Search