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All Journal Measurement : Jurnal Akuntansi Jurnal Mirai Management Jurnal Mantik BENING Jurnal Ilmiah Manajemen Kesatuan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Indonesian Community Journal Jurnal Manajerial dan Bisnis Tanjungpinang International Journal of Economics, Business and Innovation Research Journal of Finance Integration and Business Independence
Septa Diana Nabella
Universitas Ibnu Sina
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Other

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Pengaruh Penerapan IFRS, Kemampuan Manajerial, dan Komisaris Independen Terhadap Manajemen Laba Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Periode 2020-2022 Maharani, Raisya Zuhra; Nabella, Septa Diana; Sari, Dewi Permata
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8728

Abstract

Penelitian ini bertujuan untuk mengetahui serta menganalisis pengaruh penerapan IFRS (International Financial Reporting Standards), kemampuan manajerial, dan komisaris independen terhadap manajemen laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020–2022. Penelitian ini didasarkan pada praktik manajemen laba yang masih sering terjadi di perusahaan, yang dapat merugikan stakeholders dan menurunkan kredibilitas laporan keuangan. Metode yang digunkaan pada penelitian ini adalah metode kuantitatif dengan pendekatan analisis regresi linear berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indoneisa dengan jumlah sampel sebanyak 22 perusahaan yang dipilih menggunakan metode purposive sampling selama tiga tahun, dengan 66 observasi. Hasil penelitian menunjukkan bahwa penerapan IFRS, kemampuan manajerial, dan komisaris independen secara simultan tidak berpengaruh terhadap manajemen laba. Secara parsial, variabel penerapan IFRS berpengaruh positif namun tidak signifikan terhadap manajemen laba, sedangkan kemampuan manajerial dan komisaris independent tidak berpengaruh terhadap manajemen laba. Penelitian ini diharapkan akan memberikan kontribusi teoritis dan praktis untuk meningkatkan kualitas laporan keuangan dan mengawasi praktik manajemen laba.
Assessing the Efficiency of Village Fund Expenditures in Infrastructure Projects: A Public Sector Financial Accounting Approach Loly, Loly; Septa Diana Nabella; Erina Alimin; Affendy Abu Hassim; Cici Handayani
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.43

Abstract

This study investigates the efficiency of Village Fund expenditures in infrastructure projects within Kutambaru Subdistrict, Langkat Regency, and identifies which villages demonstrate efficient or inefficient budget utilization. The analysis is based on secondary data, including Village Budget (APBDes), Budget Plans (RAB), budget realization reports, and accountability reports from eight villages. Efficiency is measured using four public sector accounting indicators: budget-realization ratio, cost-to-physical-output ratio, cost variance (CV), and value for money (VfM). Findings reveal varying levels of efficiency across villages. Kaperas, Namotogan, and Rampal are categorized as the most efficient, characterized by low cost per meter, positive cost variance, and high VfM scores. In contrast, Kuta Gajah and Sulkam are deemed inefficient due to cost overruns (negative CV), high cost per meter, and low infrastructure utility. These inefficiencies are primarily attributed to weaknesses in budget planning (RAB), inaccurate volume estimations, uneconomical material procurement, and suboptimal technical supervision. The study highlights the importance of comprehensive financial performance evaluation at the village level using a value for money approach to ensure that Village Funds yield economic, efficient, and effective development outcomes. The findings are expected to serve as a reference for village and regional governments in improving infrastructure budget governance.
Co-Authors Abdul Hafizt Arkan Adi Harianto Affendy Abu Hassim Aliyyah Dewi Azra Amin Hou Andi Hidayatul Fadlilah Aris Munandar Ayu Wirda Ningsih Cici Handayani Dewi Permata Sari Dewi Permata Sari Dewi Rafiah Pakpahan Djohan, Deva Duffin Eky Pratiwi Erina Alimin Ferdila Ferdila Ita Mustika Khadijah Khairatun Nazah Loly, Loly M. Arpah Maharani, Raisya Zuhra Maya Richmayati Muhammad Iqbal Nur Edy Kurniawan Nurul Handayani Oktavianti Oktavianti Putut Inda Malasari Robby Kurniawan Rudy Irwansyah Sabri Sarmini Siti Aminah Siti Nurhiqmah Sumardin Susellawati Tanjung, Rona Yandra Rivaldo YOPI YOPI