Garuda - Garba Rujukan Digital

Studi Eksperimen Tentang Pengaruh Kinerja Lingkungan dan Sosial Terhadap Penilaian Kredit Perbankan Sarumpaet, Susi; Dewi, Fajar Gustiawaty; Agustina, Yenni; Amelia, Yunia
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.24894

Abstract. This study aims to examine the effect of environmental performance, social performance and the interaction of both on the credit risk and recommendation. An experiment was carried out using 42 participants taken from the students of Magister of Management and Magister of Accounting study programs who have taken the Financial Statement Analysis Course and represented bank loan officers. Subjects were divided into 4 groups according to the factorial research design between subjects 2x2. Test results using ANOVA indicate that the company's environmental performance has no effect on environmental risk assessments and credit recommendations by loan officers. Conversely, the better the company's social performance, the lower the risk assessed by the loan officers. Neither does it provide empirical evidence to support for the effect of the interaction of environmental and social performance on credit risk assessments. This study provides empirical evidence in the framework of decision usefulness of non-accounting information in a lending decision by showing how social performance has information content for loan officers. Keywords: creditworthiness;Â environmental performance; experiment; social performanceÂ Â Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, kinerja sosial dan interaksi keduanya terhadap risiko dan kelayakan kredit bank. Sebuah eksperimen dilakukan dengan menggunakan partisipan 42 orang mahasiswa magister manajemen dan magister akuntansi ilmu akuntansi yang telah mengambil Mata Kuliah Analisis Laporan Keuangan yang berperan mewakili loan officers. Subyek dibagi menjadi 4 kelompok sesuai dengan desain penelitian faktorial antarsubjek 2x2. Hasil pengujian dengan menggunakan ANOVA menunjukkan bahwa kinerja lingkungan perusahaan tidak berpengaruh terhadap penilaian risiko lingkungan dan rekomendasi kredit oleh loan officers. Sebaliknya, semakin baik kinerja sosial perusahaan, resiko dinilai oleh loan officer semakin rendah dan kredit semakin layak untuk direkomendasikan. Selanjutnya, penelitian ini juga tidak memberikan bukti dukungan empiris atas interaksi kinerja lingkungan dan sosial terhadap penilaian risiko kredit. Penelitian ini menyediakan bukti empiris dalam kerangka kebergunaan informasi non-akuntansi dalam pengambilan keputusan kredit dengan hasil penelitian yang menunjukkan bahwa kinerja sosial memiliki kandungan informasi (information content) bagi loan officers. Kata kunci: eksperiment; kelayakan kredit; kinerja lingkungan; kinerja sosial

STRATEGIC MANAGEMENT ACCOUNTING INFORMATION, SERVICE QUALITY, AND KNOWLEDGE MANAGEMENT TO COMPANY PERFORMANCE: A LITERATURE REVIEW Anisman, Hafizh Billy; Dewi, Fajar Gustiawaty; Oktavia, Reni
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.952

The objective of this study is to investigate the influence of Strategic Management Accounting Information, service quality, and Knowledge Management on institutional performance. Through the utilization of a literature review methodology, this research examines the SINTA and Scopus databases, which are valuable sources of Indonesian scholarly publications spanning the last ten years. By systematically organizing the findings, methodologies, and concepts in a chronological manner, this literature review offers a comprehensive overview of the research progress regarding the interplay between strategic management accounting, service quality, knowledge management, and performance. The effective integration of strategic management accounting plays a crucial role in optimizing strategic decision-making, managing resources, and enhancing the quality of healthcare services. Additionally, a focus on service quality variables such as patient safety and operational efficiency creates an environment that supports operational growth and establishes a strong reputation. The synergy among these elements is expected to make a significant contribution to the competitive landscape and the overall advancement of the institution in the future.

Analisis Pengaruh TQM, Budaya Organisasi serta Sistem Penghargaan terhadap Kinerja Manajerial Mardhiana, Putri; Yuliansyah, Yuliansyah; Puspita, Harsono Edwin; Dewi, Fajar Gustiawaty
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2401

Purpose: This study aims to evaluate the influence of Total Quality Management (TQM), Organizational Culture, and Reward Systems on managerial performance in startup companies in Indonesia during the COVID-19 pandemic. Methodology: This research considered a population of leaders/managers of service companies, with a total of 2,229 startup companies in Indonesia in 2021. Convenience sampling was used. In this case, 25 leaders and managers of start-up companies in Indonesia were the sample subjects., who answered the research questionnaire. This study was quantitative and used primary data. The primary data were obtained through field studies using questionnaires. The structural model in this study was measured using the coefficient of determination (R²) and the path coefficient to measure the relationship between variables. We then test the hypothesis using the t-test to determine the effect of the independent variable on the dependent variable. Results: it is known that Total Quality Management (TQM) and Organizational Culture have a significant positive impact on managerial performance in start-up companies in Indonesia. However, the Reward System has not been proven to have an impact on managerial performance in the context of start-up companies in Indonesia, perhaps due to the company's limitations in creating an effective reward system as a motivation for employees. Limitations: Limitations in this research include the use of a survey method with a questionnaire without direct interviews with respondents. The sample was limited to 13 startup companies using a convenience sampling method due to time constraints and the impact of the COVID-19 pandemic, as well as the low return rate for questionnaires due to the lack of research permits due to the COVID-19 pandemic. Contribution: This research is expected to provide a deeper understanding of the role of factors in research in facing the challenges faced by start-up companies in Indonesia today. Novelty: novelty in this research includes the use of new variables that have not been studied before and were carried out during the Covid-19 pandemic which provides a better picture from the worker's perspective.

Factors Influencing the Implementation of Accounting Digitalization in MSMEs: a Literature Review Novelidhawaty, Yossie; Dewi, Fajar Gustiawaty; Syaipudin, Usep
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.186

This study aims to explore the implementation of e-accounting practices in Indonesia's Micro, Small, and Medium Enterprises (UMKM). With UMKM playing a pivotal role in the nation's economy, contributing significantly to employment and GDP, the research emphasizes the hurdles hindering the full adoption of digital accounting tools, such as limited financial support, innovation, and digital literacy, particularly in rural areas. Leveraging a literature review from SINTA and SCOPUS databases over the last decade, the study explores factors influencing e-accounting practices in UMKM. Key findings highlight the critical role of technical skills in advancing digital accounting practices, underscoring the need for proficiency in software understanding, data security, and analytical capabilities. Additionally, the study addresses barriers to digital technology adoption in accounting, including resistance to change and organizational culture, while emphasizing the transformative benefits of digitalization. Practically, the research aims to contribute by shedding light on factors influencing e-accounting in UMKM and advocating for infrastructure support and enhanced digital skills. Overcoming these challenges is deemed crucial for unlocking the full potential of accounting digitalization in UMKM and facilitating their improved financial practices and access to funding.

Analysis of The Influence of Risk Management And Hospital Management Information System on The Performance of Regional Public Hospitals (Empirical Study at Regional General Hospitals in Lampung Province) Pratama, M. Renardi Merdian; Yuliansyah, Yuliansyah; Dewi, Fajar Gustiawaty
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13789915

As health service providers, hospitals have a big responsibility to provide high quality services. This is achieved by paying attention to security, health and occupational safety aspects in providing health services. One of the main efforts is through identification, assessment and risk management to minimize the possibility of unwanted risks and injuries for patients and medical personnel involved. Problem Does risk management have a significant effect on the performance of regional hospitals in Lampung Province? Does the Hospital Management Information System (SIMRS) have a significant effect on the performance of Regional Hospitals in Lampung Province. The research method used in this research is quantitative descriptive research using survey methods. The results of the research are that risk management has a positive and significant influence on the performance of Regional General Hospitals (RSUD). This is proven by the path analysis coefficient data showing that risk management contributes 35.9% to improving hospital performance. The Hospital Management Information System (SIMRS) has a positive and significant influence on the performance of Regional General Hospitals (RSUD). This research shows that SIMRS contributed 63.7% to improving RSUD performance, which is reflected in the path analysis coefficient value of 0.637. The implication of the finding that risk management has a positive and significant influence on the performance of Regional General Hospitals (RSUD) is the need to improve risk management strategies by hospital management. This may include developing and implementing comprehensive risk management policies and procedures, ongoing training for staff on risk identification and mitigation, and improving risk monitoring and evaluation systems.

The Effect of Incentives and Non-Financial Performance on Managerial Performance Malinda, Okta; Dewi, Fajar Gustiawaty; Gamayuni, Rindu Rika
International Research Journal of Business Studies Vol. 12 No. 1 (2019): April - July 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.12.1.41-54

The purpose of this study is to provide empirical evidence about the effect of incentives and non-financial performance on managerial performance at private universities in Lampung. This research was conducted at private universities in Lampung with its unit of analysis C-accredited study program which has 164 study programs, consisting of 68 study programs at the University, 1 study program at the Institute, 67 study programs at the Collages, 4 study programs at the Polytechnic and 24 study programs at the Academies. The data analysis method used is a quantitative method with the Structural Equation Model (SEM) model. The results of this study indicate that both of incentives and non-financial performance allowances have a significant positive effect on managerial performance. The implication of this research is that the incentive variable provides additional indicators not only limited to bonuses and rewards but also in the form of professional allowances & honor.

The Influence of Islamic Social Reporting and Financial Distress on Tax Avoidance with Profitability as a Mediating Variable: Study on Islamic Commercial Banks Fatmasari, Ines Muharromah; Dewi, Fajar Gustiawaty; Asmaranti, Yuztitya
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1380

This study analyzes the influence of Islamic Social Reporting (ISR) and Financial Distress on Tax Avoidance, with Profitability as a mediating variable, focusing on Islamic Commercial Banks in Indonesia. This quantitative research utilizes secondary data from annual financial reports of banks registered with the Financial Services Authority (OJK) from 2021 to 2023. The sample was selected using purposive sampling, yielding 33 observational data points from 11 Islamic Commercial Banks that met the criteria. Data analysis was performed using descriptive statistics, multiple linear regression, classical assumption tests, hypothesis testing, and the Sobel test with SPSS version 25. The results indicate that ISR has a positive and significant effect on Tax Avoidance, and Financial Distress also positively and significantly impacts Tax Avoidance. ISR is found to have a strong positive effect on Profitability, while Financial Distress negatively affects Profitability. Profitability itself demonstrates a positive effect on Tax Avoidance. Furthermore, Profitability mediates the relationship between ISR and Tax Avoidance, and also significantly mediates the relationship between Financial Distress and Tax Avoidance. These findings suggest that both transparency in socio-religious reporting and the financial condition of companies influence tax avoidance strategies, with profitability playing a crucial role in explaining this behavior.

Factors Influencing the Implementation of Accounting Digitalization in MSMEs: a Literature Review Novelidhawaty, Yossie; Dewi, Fajar Gustiawaty; Syaipudin, Usep
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.186

This study aims to explore the implementation of e-accounting practices in Indonesia's Micro, Small, and Medium Enterprises (UMKM). With UMKM playing a pivotal role in the nation's economy, contributing significantly to employment and GDP, the research emphasizes the hurdles hindering the full adoption of digital accounting tools, such as limited financial support, innovation, and digital literacy, particularly in rural areas. Leveraging a literature review from SINTA and SCOPUS databases over the last decade, the study explores factors influencing e-accounting practices in UMKM. Key findings highlight the critical role of technical skills in advancing digital accounting practices, underscoring the need for proficiency in software understanding, data security, and analytical capabilities. Additionally, the study addresses barriers to digital technology adoption in accounting, including resistance to change and organizational culture, while emphasizing the transformative benefits of digitalization. Practically, the research aims to contribute by shedding light on factors influencing e-accounting in UMKM and advocating for infrastructure support and enhanced digital skills. Overcoming these challenges is deemed crucial for unlocking the full potential of accounting digitalization in UMKM and facilitating their improved financial practices and access to funding.

KOMITE AUDIT, FINANCIAL DISTRESS, DAN MANAJEMEN LABA: STUDI EMPIRIS PADA BADAN USAHA MILIK NEGARA DI INDONESIA Dewi, Fajar Gustiawaty; Komalasari, Agrianti; Alvia, Liza
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2549

Kondisi financial distress yang dialami oleh beberapa Badan Usaha Milik Negara (BUMN) belakangan ini memotivasi perlunya dilakukan penelitian mengenai faktor anteseden dan konsekuennya. Komite audit yang telah diwajibkan keberadaannya di semua BUMN menjadi salah satu pilar tata kelola yang baik untuk mencegah terjadinya financial distress. Namun perlu dilakukan evaluasi mengenai peran komite audit mengingat financial distress BUMN masih terjadi. Kondisi financial distress dapat mendorong manajer untuk melakukan manajemen laba agar labanya terlihat bagus dengan menggunakan kebijakan akuntansi akrual. Penelitian ini bertujuan untuk menguji model penelitian yang masih jarang dilakukan dengan menempatkan financial distress sebagai variabel pemediasi (mediating) pengaruh karakteristik komite audit terhadap praktik manajemen laba pada Badan Usaha Milik Negara. Hal ini diharapkan dapat memberikan jawaban mengapa pada BUMN yang merugi tiba-tiba dapat membukukan laba yang fantastis secara cepat. Penelitian ini akan dilakukan dengan menggunakan metoda kuantitatif untuk menguji dan menganalisis pengaruh aktivitas komite audit, ukuran komite audit, dan kompetensi komite audit dalam menurunkan praktik manajemen laba melalui penurunan financial distress pada BUMN. Penelitian ini menggunakan path analysis. Sampel penelitian diambil dengan menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa aktivitas dan kompetensi komite audit tidak berpengaruh terhadap financial distress. Ukuran komite audit berpengaruh secara signifikan terhadap financial distress. Selanjutnya financial distress tidak berpengaruh terhadap manajemen laba, dan tidak memediasi pengaruh karakteristik komite audit terhadap manajemen laba. Hasil penelitian memberikan bukti bahwa peranan komite audit masih perlu ditingkatkan dalam mengatasi kesulitan keuangan yang dialami BUMN. Demikian pula peranan pemerintah sangat penting dalam membuat regulasi terkait peran komite audit.

THE IMPACT OF HUMAN RESOURCE COMPETENCY, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, IMPLEMENTATION OF LOCAL FINANCIAL ACCOUNTING SYSTEM, AND NEW PUBLIC MANAGEMENT ON THE QUALITY OF THE FINANCIAL REPORTS OF THE BANDAR LAMPUNG CITY GOVERNMENT Hartati, Siti; Dewi, Fajar Gustiawaty
AKSELERASI: Jurnal Ilmiah Nasional Vol 6 No 1 (2024): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v6i1.916

The policy change from centralization to decentralization strengthens regional autonomy in financial management, regulated to be transparent and accountable in accordance with Law no. 17 of 2003. Regional financial reports, which are audited by the BPK and submitted to the DPRD, are essential for policy making and evaluating the effectiveness of the use of funds. However, the quality of reports is often inadequate, a reflection of competency gaps in financial management. The objective of this study is to examine the impact of human resource competency, the application of government accounting standards, the adoption of local financial accounting systems, and New Public Management on the quality of financial reporting by the Bandar Lampung municipal government. The study employs a quantitative methodology, utilizing comparative causal analysis techniques. Findings from the study reveal that human resource skills, the application of governmental accounting norms, and local financial accounting systems positively influence the quality of the financial statements of the Bandar Lampung City Government, suggesting that effective implementation enhances report quality. However, New Public Management did not show significant influence, which may be caused by a lack of understanding of this concept in Bandar Lampung City.

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