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All Journal JAM : Jurnal Aplikasi Manajemen The International Journal of Accounting and Business Society
Sjam, Juska Meidy Enyke
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY OF VILLAGE FUND MANAGEMENT Ladewi, Yuhanis; Supriadi, Taufiq; Sjam, Juska Meidy Enyke; *, Welly; *, Agista; Subowo, Hery
The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.2.3

Abstract

ABSTRACT Purpose — The purpose of this study is to investigate and analyze the Effect of Accountability and transparency on the management of survey village funds in Merapi Selatan District and Pulau Pinang District, Lahat Regency. This research was conducted because there are phenomena associated with accountability and transparency in the management of village funds.Design/methodology/approach — The methodology used in this study consists of the type of this research is descriptive and associative research. The variables in this study are Accountability, Transparency, and Village Fund Management. The population in this study were 23 villages in Merapi Selatan and Pulau Pinang Districts, each village consisting of 3 respondents. Total questionnaires were distributed as many as 69 questionnaires, because there are some limitations of the questionnaire returned as many as 33 questionnaires and were processed.Findings — Based on the results of research conducted on all data obtained in 33 respondents in Merapi Selatan District and Pulau Pinang District, it was found that accountability significantly affected village fund management, while transparency did not significantly influence village fund management.Practical Implications — This research shows that accountability determines each activity and the final results of village government implementation activities must be accountable to the village community in accordance with statutory provisions. Originality/value — The test used in this research is the validity test, the reliability test, the classic assumption test, the hypothesis test, and the coefficient of determination test.Keywords — village fund management, accountability, transparency. 
Environmental, Social, and Governance Disclosure as Pathway to Business Sustainability on the Mining Companies in Indonesia and America Putriningtyas, Indira; Widiastuti, Ni Putu Eka; Sjam, Juska Meidy Enyke
Jurnal Aplikasi Manajemen Vol. 22 No. 1 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.01.09

Abstract

This research aims to examine the influence of Environmental, Social, and Governance Disclosure, Capital Structure, and Managerial Ownership on Financial Performance, with Good Corporate Governance as a moderating variable. The research focuses on Indonesian and American mining companies listed on the Indonesian Stock Exchange and the New York Stock Exchange. The number of samples in this research was 250 mining companies in Indonesia and 75 mining companies in America. The research employs purposive sampling method to select the sample. The results show that Environmental, Social, and Governance Disclosure negatively affects financial performance in both Indonesia and America, indicating that higher levels of Environmental, Social, and Governance Disclosure are associated with lower financial performance. Capital structure, as measured in Debt to Asset Ratio, has a negative influence on Financial Performance both in Indonesia and America, implying that greater reliance on debt is linked to poorer financial performance. Managerial Ownership exhibits a positive influence on financial performance in both Indonesia and America, suggesting that higher levels of managerial ownership are associated with better financial performance. In Indonesia, Good Corporate Governance as a moderation strengthens the influence of Environmental, Social, and Governance Disclosure on financial performance. However, in America, Good Corporate Governance does not have a similar strengthening influence. Good Corporate Governance as a moderation also strengthens the influence of Capital Structure on financial performance in Indonesia, but not in America. Good Corporate Governance as a moderation does not enhance the influence of Managerial Ownership on financial performance in both Indonesia and America.
Co-Authors *, Agista *, Welly Ladewi, Yuhanis Ni Putu Eka Widiastuti Putriningtyas, Indira Subowo, Hery Supriadi, Taufiq