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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Economics, Management and Accounting
Keulana Erwin
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Effect of Performance-Based Budgeting and Financial Reporting Systems on the Performance Accountability of Bekasi Regency Government Agencies Laura Wahdatul; Iskandar Muda; Keulana Erwin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2341

Abstract

This study aims to determine and analyze the effect of performance-based budgeting and financial reporting systems on the performance accountability of Bekasi Regency Government Agencies. This study uses a quantitative survey method by distributing questionnaires to the finance department in each regional unit of Bekasi Regency. The population in this study were 38 regional work units of Government Agency Performance Units (SKPD) in Bekasi Regency. Determination of the sample with this study using random sampling method so that a sample of 125 people was obtained where 3 to 4 people were in the finance department in each regional unit in Bekasi Regency. The data were analyzed using descriptive statistical analysis and partial least squares analysis (SEM-PLS) with the smart PLS 3.0 software program. The results of this study indicate that performance-based budgeting has a significant effect on the performance accountability of Bekasi Regency Government Agencies. Financial reporting systems has a significant effect on the performance accountability of Bekasi Regency Government Agencies.
Exploring The Use Of Knowledge-Based View In Accounting And The Business Environment Zul Azmi; Erlina Erlina; Iskandar Muda; Keulana Erwin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5883

Abstract

This paper aims to explore the benefits of a knowledge-based view in accounting practices and the business environment. The goal is to explain why the knowledge-based view can provide insight into the importance of knowledge management in the business environment. By using a literature review approach, we try to study previous research related to knowledge-based view theory in accounting practices and the business environment. The results show that KBV has proven its value in accounting practice by providing a better understanding of how organizational knowledge and expertise can be a source of competitive advantage, and lead to innovation in organizations more widely. This study contributes to the literature to explain why the usefulness of the knowledge-based view is important for explaining organizational innovation including in accounting practices and the business environment.
The Effect of Accountability, Transparency, Rule of Law, Effectiveness and Efficiency on Local Government Performance with Supervision as A Moderating Variable in Local Government of Langkat District Sitepu, Lia Eriska; Keulana Erwin; Idhar Yahyah
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.658

Abstract

This study aims to analyze the influence of accountability, transparency, rule of law, effectiveness, and efficiency on local government performance with supervision as a moderating variable in the Langkat Regency Government. This study uses an associative research method with a quantitative approach based on numbers. The study population consisted of 40 Regional Work Units (SKPD) with 120 respondents determined through purposive sampling techniques, with the criteria of heads of departments/agencies, secretaries, and treasurers who have served for at least the last five years. Primary data were obtained through distributing questionnaires using a Likert scale, and data analysis was carried out with the help of SmartPLS 4.0 software. The results of the study indicate that the variables of accountability, transparency, rule of law, and effectiveness and efficiency have a positive and significant effect on local government performance. However, the results of the moderation test indicate that supervision only plays a significant role as a moderating variable in strengthening the relationship between the rule of law and local government performance. Meanwhile, supervision does not significantly moderate the relationship between accountability, transparency, and effectiveness and efficiency on local government performance. These findings are expected to be a consideration for local governments in improving the quality of governance, especially through strengthening the rule of law supported by an effective monitoring system.
ANALYSIS OF THE SYSTEM ROBUST PROCESS (SRP) IMPLEMENTATION TOWARDS ACCELERATION OF RECEIVABLES COLLECTION AT PT UNITED TRACTORS, Tbk Arsyadanal Haq Imanda; Keulana Erwin; Isfenti Sadalia
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 8 (2025): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i8.828

Abstract

Analysis of Implementing the System Robust Process (SRP) on Accelerating Receivables Collection at PT United Tractors, Tbk. This research analyzes applying the robust process (SRP) system to accelerate receivables collection at PT United Tractors, Tbk. Medan Branch Office. This type of research is quantitative descriptive research. This type of research is quantitative descriptive research. The population in this research is PT Receivables reports. United Tractors Tbk Medan Branch Office. This study's sample of receivables data is PT United Tractors Tbk Medan Branch Office period 2019-2024. The data collection techniques used were interviews, documentation, and literature study. The analysis was carried out using descriptive methods. This data was analyzed using ratio analysis, especially those related to the receivables turnover rate, collection period, delinquency ratio, and collection ratio. The research results show that the implementation of the System Robust Process (SRP) can have a positive impact on accelerating the collection of receivables. It can be concluded that the turnover of receivables at PT United Tractors Tbk is quite good and running effectively. Implementing the System Robust Process (SRP) affects the average collection of receivables. Since the implementation of SRP at PT United Tractors Tbk, the average collection of receivables has experienced a decrease in the maturity of receivables compared to the year before the implementation of SRP. After implementing the System Robust Process (SRP), the delinquency ratio experienced a very significant decrease in 2021. The delinquency ratio was 1%, while in 2022-2024, the delinquency ratio was 12%, compared to before the implementation of the System Robust Process (SRP), which was 23%. The collection ratio after implementing the System Robust Process (SRP) experienced a very significant increase in 2021, the collection ratio was 99%, while in 2022-2024, the collection ratio was 98%, compared to before the implementation of the System Robust Process (SRP), namely in 2019 it was 78%.
THE EFFECT OF THE IMPLEMENTATION OF CARBON ACCOUNTING, DEBT TO EQUITY RATIO AND DIVIDEND PAYOUT TO RATIO ON COMPANY VALUE WITH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PERFORMANCE AS MEDIATING VARIABLES IN PALM OIL PLANTATION COMPANIES ON THE INDONESIA ST Ismi Izzati; Keulana Erwin; Isfenti Sadalia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i4.3634

Abstract

This study aims to analyze the influence of Carbon Accounting, Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) on Firm Value with Environmental, Social, and Governance (ESG) as a mediating variable. The research focuses on palm oil plantation subsector companies that have met sustainability criteria according to the OJK Green Taxonomy. These criteria include the publication of sustainability reports consecutively during 2020–2024, the implementation of carbon accounting, ownership of ISPO and RSPO certification, and having an ESG score from global rating agencies such as Sustainalytics, SPOTT, or CSRHub. The sample used consists of five large companies selected through a purposive sampling method, with consideration of compliance with predetermined technical criteria. The analytical methods used in this study were panel data regression and path analysis to examine the direct and indirect relationships between variables. The results showed that carbon accounting has a positive and significant effect on firm value, indicating that companies that are more transparent in reporting their emissions tend to be more valued by the market. DPR also has a positive and significant effect on firm value, while DER has a negative but insignificant effect. In the mediation model, ESG is proven to significantly mediate the relationship between carbon accounting and firm value, but does not mediate the influence of DER and DPR.These findings underscore the importance of integrating sustainability aspects into corporate strategy, not only to comply with regulations but also to add value to the company. ESG and carbon accounting have proven to be not only indicators of compliance but also capable of strengthening a company's financial value.
THE EFFECT OF FINANCIAL PERFORMANCE ON COMPANY VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN THE COMPANY FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX IN 2020 – 2024 Melani Tanjung; Abdillah Arif Nasution; Keulana Erwin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4250

Abstract

This study aims to analyze the effect of financial performance on firm value with Good Corporate Governance (GCG) as a moderating variable. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE), while firm value is measured through Price to Book Value (PBV). GCG in this study is proxied by two main indicators, namely managerial ownership and institutional ownership. The objects of the study are food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Data were obtained from annual financial reports officially published through the website [www.idx.co.id]( http://www.idx.co.id ). This study uses a quantitative method with an explanatory approach. The sample was selected using a purposive sampling technique which resulted in 16 companies as samples, with a total of 80 annual observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) using EViews 12 software. Classical assumption tests were conducted to ensure model validity, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results showed that ROA had a significant positive effect on firm value, while ROE had no significant effect. The findings also showed that managerial ownership moderated the relationship between ROE and firm value, but not ROA. Conversely, institutional ownership was shown to moderate the relationship between ROA and firm value, but not ROE. These results emphasize the importance of GCG in strengthening the effectiveness of financial performance towards creating corporate value. Therefore, companies need to improve strategic ownership structures as part of good governance practices. This research provides practical implications for investors, management, and stakeholders in optimizing corporate value sustainably.
ANALYSIS OF THE DETERMINANTS OF ENVIRONMENTAL, SOCIAL & GOVERNANCE (ESG) WITH SENSITIVE INDUSTRY AS A MODERATING VARIABLE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sunny Angelia Naibaho; Keulana Erwin; Rina Bukit
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4288

Abstract

This study aims to determine the determinants of Environmental, Social & Governance (ESG), with sensitive industry as a moderating variable, in companies listed on the Indonesia Stock Exchange (IDX) from 2022–2024. This research is quantitative which uses secondary data with testing tools in the form of Eviews 12. Sample used was 32 companies which selected with purposive sampling technique. The results indicate that profitability has a positive and significant effect on Environmental, Social & Governance (ESG). Intellectual capital has a negative and significant effect on Environmental, Social & Governance (ESG). Media coverage has a positive and significant effect on Environmental, Social & Governance (ESG). Sensitive industry significantly moderates the effect of profitability on Environmental, Social & Governance (ESG); sensitive industry insignificantly moderates the effect of intellectual capital on Environmental, Social & Governance (ESG) and sensitive industry insignificantly moderates the effect of media coverage on Environmental, Social & Governance (ESG)
PELATIHAN PENYUSUNAN BUKU PENERIMAAN DAN PENGELUARAN YANG SEDERHANA BAGI BEBERAPA USAHA MIKRO KECIL MENENGAH (UMKM) Rasdianto; Mutia Ismail; Naleni Indra; Keulana Erwin; M Zainul Bahri Torong
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2019): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (992.163 KB) | DOI: 10.32734/abdimastalenta.v4i1.2391

Abstract

Pengabdian dilaksanakan di Kota Medan, Provinsi Sumatera Utara. Pengabdian mengambil judul “Pelatihan Penyusunan Buku Penerimaan Dan Pengeluaran Yang Sederhana Bagi Beberapa Usaha Mikro Kecil Menengah (UMKM) ”. Pengabdian pada masyarakat ini akan dilakukan kepada dua orang pengusaha rumah tangga yang dari survey pendahuluan diketahui bahwa kedua ibu rumah tangga yang melakukan usaha ini menghadapi kendala dimana peralatan pendukung untuk melakukan kegiatan tidak ada kemudian penyusunan buku penerimaan dan pengeluaran yang sederhana belum mengetahui. Tim Pengabdian pada masyarakat akan berusaha untuk membantu mitra usaha atas kendala-kendala yang dihadapinya sehingga menghasilkan usaha yang lebih baik. Sasaran kegiatan pengabdian masyarakat mono tahun ini diharapkan dapat mengembangkan usaha mitra usaha yang tadinya hanya berdiam dirumah kemudian akan berusaha untuk membuka usaha jualan sarapan pagi..
ANALYSIS OF FACTORS INFLUENCING THE PERFORMANCE OF THE AUDITOR INSPECTORATE OF NORTH SUMATRA PROVINCE WITH AUDITOR INDEPENDENCE AS A MODERATING VARIABLE Tuti Rahmawati; Keulana Erwin; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1218

Abstract

This research aims to determine the factors that influence the performance of inspectorate auditors in North Sumatra province with auditor independence as a moderating variable. This type of research is causality research, namely research that aims to analyze possible cause-and-effect relationships based on observations. This research was conducted using primary data with a survey method obtained through distributing questionnaires to auditors. The results of this research are that the first hypothesis is accepted, the Experience variable (X1) has a significant effect on the Auditor Performance variable (Y). The second hypothesis is accepted, the Knowledge variable (X2) has a significant effect on the Auditor Performance variable (Y). The third hypothesis is rejected, The Auditor Motivation variable (X3) has no significant effect on the Auditor Performance variable (Y). The fourth hypothesis is accepted, meaning that Experience (X1), Knowledge (X2), Auditor Motivation (X3) and Independence (Z) have a significant effect together (simultaneously) on the Auditor Performance variable (Y). The fifth hypothesis is accepted. The Independence variable (Z) is a moderator variable that influences the relationship between Experience (X1) and Auditor Performance (Y). The sixth hypothesis is accepted. The Independence variable (Z) is a moderator variable that influences the relationship between Knowledge (X2) and Auditor Performance (Y). The seventh hypothesis is rejected. The independence variable (Z) is not a moderator variable that influences the relationship between Auditor Motivation (X3) and Auditor Performance (Y). In order for the experience of auditors at the North Sumatra Provincial Inspectorate to be of higher quality, it is best to pay attention to the level of education and provide training regarding the implementation of audits and understanding the regulations as an auditor. So that auditors understand better and can carry out their duties well, because the knowledge and education obtained to audit requires a lot of experience. Apart from that, an auditor will learn a lot from the various cases he handles so that the auditor's performance can be of high quality. because the knowledge and education obtained to audit requires a lot of experience. Apart from that, an auditor will learn a lot from the various cases he handles so that the auditor's performance can be of high quality. because the knowledge and education obtained to audit requires a lot of experience. Apart from that, an auditor will learn a lot from the various cases he handles so that the auditor's performance can be of high quality.
FACTORS AFFECTING AUDITOR SWITCHING WITH FINANCIAL DISTRESS AS A MODERATING VARIABLE IN JAKARTA ISLAMIC INDEX 70 COMPANIES FOR THE PERIOD 2019-2023 Delvina Hotmatullayni Siregar; Keulana Erwin; Yeni Absah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2363

Abstract

The purpose of this study is to determine and analyze the effect of management turnover, audit fees and company size on auditor switching in Jakarta Islamic Index 70 companies for the 2019-2023 period. In addition, this study also aims to analyze whether financial distress is able to moderate the relationship between management turnover, audit fees and company size on auditor switching. The type of research conducted is quantitative research. The population in this study were companies incorporated in the Jakarta Islamic Index for the period 2019-2023 totaling 135 companies. The sample in this study were 25 companies incorporated in the Jakarta Islamic Index in 2019-2023 which were obtained by purposive sampling technique. The data collection method used in this research is the literature study method and documentation. The data analysis method used in this research is Logistic Regression Analysis with the help of Eviews 13 software. The results obtained in this study indicate that management change is proven to have a positive and significant influence on auditor switching of the Jakarta Islamic Index 70 (JII70) company for the 2019-2023 period. Audit fees and company size proved to have no significant effect on auditor switching. Financial distress is proven to be able to strengthen the influence of management turnover and audit fees on auditor switching. While other results show that financial distress proved unable to strengthen the influence of company size on auditor switching of the Jakarta Islamic Index 70 (JII70) company for the period 2019-2023.
Co-Authors Abdillah Arif Nasution Arsyadanal Haq Imanda Delvina Hotmatullayni Siregar Erlina Erlina Idhar Yahyah Isfenti Sadalia Iskandar Muda Ismi Izzati Laura Wahdatul M Zainul Bahri Torong Melani Tanjung Muammar Khaddafi Mutia Ismail Naleni Indra Rasdianto Rina Bukit Sitepu, Lia Eriska Sunny Angelia Naibaho Tuti Rahmawati Yeni Absah Zul Azmi