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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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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 (ON-PROGRESS)
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.
Co-Authors Abdillah Arif Nasution Arsyadanal Haq Imanda Erlina Erlina Idhar Yahyah Isfenti Sadalia Iskandar Muda Ismi Izzati Laura Wahdatul Melani Tanjung Sitepu, Lia Eriska Zul Azmi