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THE EFFECT OF WORK EXPERIENCE ON REGIONAL FINANCIAL REPORTING WITH HUMAN RESOURCE (HR) COMPETENCE AS A MODERATING VARIABLE Devi Mulia Sari; Meutia Handayani; Cut Yunina Eriva
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7248

Abstract

The influence of work experience on financial reporting reflects the contribution of experience and knowledge gained by HR during work period. Meanwhile, HR competency is measured through relevant expertise and skills in managing regional finances. The combination of these factors is expected to make a positive contribution to the quality of financial reporting. The aim of the research is to provide a better understanding of how tenure and HR competency influence financial reporting in the local government environment. By understanding these factors, it is hoped that improvement and development efforts needed in HR management and Regional Financial Management Information Systems can be identified. The targeted output is the provision of policy recommendations to the local government of Banda Aceh City to improve the quality of financial reporting. The total population in this study was 44 OPDs and the number of respondents was 88 respondents. The analysis method was carried out using MRA (Moderated Regression Analysis). The results of this research show that length of service has an influence on financial reports in the Regional Financial Management information system in Banda Aceh City which is moderated by the human resource competency variable. The interaction between the use of information systems and HR competency has an effect significant to the quality of financial reports, and HR competency as a moderating variable.
The Effect of Monetary Policy Instruments and Macroeconomic Indicators on the Jakarta Composite Index (JCI): An Empirical Study in Indonesia Talbani Farlian; Nur Aidar; Cheny Seftarita; Meutia Handayani; Rollis Juliansyah; M. Asrar Farabi
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.651

Abstract

This study examines the effects of monetary policy variables and macroeconomic conditions on Indonesia’s stock market performance, as represented by the Jakarta Composite Index (JCI), over the period January 2010 to December 2024. Specifically, the study examines the influence of the BI interest rate, inflation, and the rupiah exchange rate on the JCI. Using secondary time-series data obtained from Bank Indonesia and the Indonesia Stock Exchange, the study applies the Ordinary Least Squares (OLS) method to estimate the relationship among the variables. The empirical results show that the BI interest rate has a negative and statistically significant effect on the JCI, indicating that an increase in interest rates tends to reduce stock market performance by discouraging investment activity. The rupiah exchange rate is found to have a positive and statistically significant effect on the JCI, suggesting that exchange rate movements are an important determinant of stock market fluctuations during the observed period. Meanwhile, inflation does not have a statistically significant effect on the JCI, implying that changes in inflation did not directly influence stock market performance over the sample period. Overall, the findings confirm that interest rate policy and exchange rate dynamics play a more prominent role than inflation in shaping the movement of Indonesia’s stock market. These results provide important implications for investors and policymakers in understanding the macroeconomic factors affecting the JCI.