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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi International Journal of Economics Development Research (IJEDR) Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Accounting & Finance in Asia Pasific International Journal of Economics, Business and Innovation Research
Mokoginta, Rena Mustari
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Komisaris Independen, Dewan Pengawas Syariah, Kepemilikan Institusional, dan Profitabilitas Terhadap Tingkat Pengungkapan Tanggung-jawab Sosial pada Bank Syariah di Indonesia Mokoginta, Rena Mustari; Karamoy, Herman; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.19103

Abstract

Abstract. This purpose of this study is aimed to analyze the influence of independent commissioners on the level of disclosure of social responsibility, the influence of the Shariah Supervisory Boards (SSB) on the level of social responsibility disclosure, the influence of institusional ownership on the level of social responsibility disclosure and profitability influence on the level of social responsibility disclosure on shariah bank in Indonesia. The number of observations in this study is 68 years of sharia bank of 13 sharia commercial banks registered in Sharia Banking Statistics of the Financial Services Authority period 2008-2016. This study uses secondary data which are in the form of annual reports obtained through the official website of each sharia commercial bank. Hypothesis testing is conducted by using multiple linier regression analysis method with SPSS version 21. The result showed that hypothesis 1 that is independent commissioner does not have an effect on social responsibility disclosure level, hypothesis 2 that is sharia supervisory board influences to disclosure level of responsibility, hypothesis 3 that is institutional ownership does not affect the level of social responsibility disclosure and hypothesis 4 that is profitability does not affect the level of social responsibility disclosure.Keywords: disclosure, social responsibility, independent commissioner, sharia supervisory board, institutional ownership, and profitabilityAbstrak. Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh komisaris independen terhadap tingkat pengungkapan tanggung jawab sosial, pengaruh Dewan Pengawas Syariah (DPS) terhadap tingkat pengungkapan tanggung jawab sosial, pengaruh kepemilikan institusional terhadap tingkat pengungkapan tanggung jawab sosial dan pengaruh profitabilitas terhadap tingkat pengungkapan tanggung jawab sosial pada bank syariah di Indonesia. Jumlah observasi dalam penelitian ini adalah  68 tahun bank syariah dari 13 bank umum syariah yang terdaftar di Statistik Perbankan Syariah Otoritas Jasa Keuangan periode 2008-2016. Penelitian ini menggunakan data sekunder yaitu berupa laporan tahunan yang diperoleh melalui website resmi tiap-tiap bank umum syariah. Pengujian hipotesis dilakukan dengan menggunakan metode analisis regresi linier berganda dengan bantuan SPSS versi 21. Hasil penelitian menunjukkan bahwa hipotesis 1 yaitu komisaris independen tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial, hipotesis 2 yaitu dewan pengawas syariah berpengaruh terhadap tingkat pengungkapan tanggung jawab, hipotesis 3 yaitu kepemilikan institusional tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial dan hipotesis 4 yaitu profitabilitas tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial.Kata Kunci: Pengungkapan, tanggung jawab sosial, komisaris independen, dewan pengawas syariah (DPS), kepemilikan institusional, dan profitabilitas
Mengukur Kinerja Keuangan Menggunakan Eva dan Rasio Aktivitas Pada Industri Farmasi Setelah Holding BUMN Mokoginta, Rena Mustari
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.1052

Abstract

A company's financial performance, as based on value-added, can indicate its capacity to enhance the well-being of investors or shareholders. One of the notable accomplishments of firm management in financial management is the attainment of efficient financial performance through the optimal utilisation of company resources. This study aimed to measure the financial performance of the pharmaceutical industry after holding BUMN, utilising the EVA and activity ratios as measurement instruments. This study employed a descriptive analysis methodology to depict a symptom or scenario in its current state during this research without engaging in hypothesis testing. The study was conducted at PT Kimia Farma Tbk and PT Indonesia Farma Tbk, publicly listed on the Indonesia IDX. This data was selected using the documentation method and was analysed using EVA and Efficiency Ratio analysis instruments. The findings indicated that PT Indofarma Tbk financial performance could generate value added after holding BUMN in 2020 and 2021. On the one hand, PT Kimia Farma Tbk demonstrated the creation of value added after holding BUMN in 2021 and 2022. In addition, the findings indicated that the operational efficiency of PT Indofarma and PT Kimia Farma Tbk improved significantly after holding BUMN in 2021, as revealed by their enhanced financial performance.
Morality, Internal Control, and Regulatory Compliance: Foundations for Preventing Fraud in Village Funds Mokoginta, Rena Mustari; Jeandry, Gregorius
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This study aims to analyze the influence of morality, internal control, and compliance with accounting rules on fraud prevention in village fund management. The research employs a quantitative method with a saturation sampling technique, where the entire population of village officials involved in financial management in the North Tidore District—including village heads, village secretaries, village treasurers, and the heads of the Village Consultative Body (BPD)—was used as the sample. The total sample for this study is 88 individuals. Data collection was carried out through a questionnaire that had been tested for validity and reliability. The results indicate that all three variables—morality, internal control, and compliance with accounting rules—significantly influence fraud prevention. Morality plays an essential role in shaping individual integrity, reducing the propensity to commit fraud. Effective internal control also proves to be capable of preventing fraud by establishing a rigorous oversight system. Compliance with accounting rules helps maintain transparency and accountability in financial reporting, ultimately reducing the opportunities for financial manipulation. However, the effectiveness of these three variables is greatly influenced by organizational context and external supervision. In conclusion, morality, internal control, and compliance with accounting rules are key foundations in fraud prevention in village fund management, which must be integrated with sound governance policies and consistent law enforcement.
Menilai Kinerja Keuangan Perusahaan Jasa Marga (Persero) Tbk Tahun 2023 Menggunakan Rasio Keuangan Mokoginta, Rena Mustari
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 1 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i1.3170

Abstract

Kinerja keuangan adalah prestasi atau tingkat capaian manajemen perusahaan dalam mengelola keuangannya secara efisien dan efektif. Kinerja keuangan yang sehat dapat mempertahankan kelangsungan perusahaan sebaliknya kinerja keuangan yang tidak sehat bisa menyebabkan perusahaan kesulitan keuangan yang tidak menutup kemungkinan terjadi kebangkrutan. Salah satu penyebab terjadinya kesulitan keuangan perusahaan adalah jumlah utang lancar yang lebih banyak dibandingkan jumlah aset lancar. Jika hal tersebut terjadi bisa saja menimbulkan perusahaan kesulitan membayar utang-utang jangka pendek yang telah jatuh tempo, pembayaran bunga utang dan lainnya. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan perusahaan Jasa Marga (Persero) Tbk di tahun 2023 dengan menggunakan rasio keuangan yaitu rasio profitabilitas, rasio likuiditas dan rasio leverage. Jenis penelitian ini adalah deskriptif. Hasil penelitian menunjukkan kinerja keuangan perusahaan PT Jasa Marga (Persero) Tbk tahun 2023 dalam kondisi sehat. Hasil perhitungan rasio profitabilitas diperoleh hasil rasio EP sebesar 0,089 atau 8,9%, rasio ROA sebesar 0,080 atau 8%, rasio ROE sebesar 0,173 atau 17,3% dan rasio WCE sebesar (0,776) atau -77,6%. Hasil perhitungan rasio likuiditas diperoleh hasil rasio CsR sebesar 0,195 atau 19,5%, rasio CR sebesar 0,349 atau 34,9% dan rasio QR sebesar 0,340 atau 34%. Hasil perhitungan rasio leverage diperoleh hasil rasio DAR sebesar 0,699 atau 69,9%, rasio DER sebesar 2,323 atau 232,3%, dan rasio LDER sebesar 1,737 atau 173,7%.
The Role of CSR and ISO 14001 in Enhancing Environmental Performance: The Mediating Effect of Environmental Accounting Ohorella, Rizki Wahyu Utami; Mokoginta, Rena Mustari
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.7025

Abstract

When a company seeks to implement ISO 14001, it is committed to continuously improving its environmental performance. International standard certification of the ISO 14001 Environmental Management System and carrying out social responsibility where CSR conceptualises the triple bottom where the purpose of establishing a business is not solely to seek profit (profit), but also to participate in the welfare of society (people), to ensure survival (planet) so that CSR is expected to affect investors' views on the value or success rate of the company. This study aims to determine the effect of CSR, ISO 14001, and Environmental Accounting on the environmental performance of mining companies. This research design uses an explanatory quantitative type.
Analisis Risiko Menggunakan Rasio Keuangan Pada Pt Krakatau Steel (Tbk) Tahun 2023 Mokoginta, Rena Mustari; Sinen, Kasim
JURNAL SYNTAX IMPERATIF : Jurnal Ilmu Sosial dan Pendidikan Vol. 5 No. 6 (2025): Jurnal Syntax Imperatif: Jurnal Ilmu Sosial dan Pendidikan
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/syntaximperatif.v5i6.583

Abstract

Risiko-risiko yang memiliki konsekuensi kesulitan keuangan sangat penting diperhatikan oleh perusahaan dengan cara melakukan analisis risiko keuangan. Untuk itu diperlukan analisis risiko menggunakan analisis rasio. Tujuan penelitian ini adalah untuk mengetahui risiko likuiditas jangka pendek dan risiko likuiditas jangka panjang perusahaan. Jenis data penelitian yang digunakan adalah data kuantitatif dari laporan tahunan perusahaan PT Krakatau Steel (Tbk) tahun 2023. Metode analisis digunakan adalah analisis rasio. Hasil penelitian menunjukkan bahwa analisis risiko jangka pendek menggunakan rasio lancar, rasio quick, rasio aliran kas terhadap utang lancar dan rasio aktivitas modal kerja selama tahun 2023 menunjukkan penurunan. Liabilitas jangka pendek perusahaan dalam keadaan tidak baik. Untuk analisis risiko jangka panjang menggunakan rasio utang tidak mengalami penurunan atau pun peningkatan. Perusahaan mampu memenuhi total utang dimiliki. Sedangkan untuk rasio interest coverage dan rasio aliran kas terhadap total utang mengalami penurunan di tahun 2023
Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation, and Taxpayer Compliance Jeandry, Gregorius; Mokoginta, Rena Mustari
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1788

Abstract

This study aims to determine the influence of perceptions of tax corruption, the quality of fiscus services, the organizational climate, the attitude of fiscus, and taxpayers' motivation on taxpayer compliance. The population in this study were individual taxpayers registered with the Ternate KPP, with a sample of 93 respondents. The analysis tool used is multiple linear regression analysis using SPSS 26. The results showed that the organizational climate and motivation of taxpayers positively affected taxpayer compliance, while the perception of tax corruption, the quality of fiscus services, and the attitude of fiscus did not affect taxpayer compliance.
Co-Authors Herman Karamoy Jeandry, Gregorius Linda Lambey, Linda Ohorella, Rizki Wahyu Utami Sinen, Kasim