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AKUNTABILITAS BERDASARKAN PENDEKATAN KEPEMIMPINAN DAN MOTIVASI Kustinah, Siti; Anggionaldi, Muhammad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1756

Pendidikan merupakan faktor terpenting dalam menunjang kemajuan dan keberhasilan suatu bangsa. Di masa pandemi COVID-19 yang berlangsung sejak awal tahun 2020, proses pembelajaran dilakukan dengan pembelajaran jarak jauh. Meski proses pembelajaran dilakukan secara online, pemerintah tetap menjalankan kewajibannya membantu kelancaran proses pembelajaran dengan tetap memberikan Bantuan Operasional Sekolah (BOS). kebebasan kepala sekolah dalam menggunakan dana BOS harus diikuti dengan akuntabilitas dan harus mencapai target sesuai prinsip dan ketentuan yang berlaku. Penelitian ini bertujuan untuk mengetahui faktor kepemimpinan dan motivasi dalam mendukung pencapaian akuntabilitas laporan keuangan pada sekolah yang berada di Kota Cimahi dan Kabupaten Bandung Barat. Metode penelitian menggunakan kuantitatif dengan pendekatan deskriptif. Berdasarkan hasil penelitian diketahui bahwa faktor kepemimpinan kepala sekolah yang mendorong tercapainya akuntabilitas laporan keuangan adalah: kemampuan mempertimbangkan masa depan, kemampuan kreatif, ambisius, pekerja keras, baik hati, kooperatif, simpatik, empati, dan sopan. Faktor-faktor motivasional yang dapat mendorong tercapainya akuntabilitas laporan keuangan adalah kebutuhan akan pekerjaan yang bertanggung jawab, kebutuhan untuk maju, kebutuhan untuk menguasai sumber daya non fisik, dan kebutuhan akan rasa aman. Faktor akuntabilitas laporan keuangan yang mendapat perhatian kepala sekolah adalah waktu pertanggungjawaban setelah aturan dibuat, forum resmi penilaian akuntabilitas dan standar evaluasi, baik standar proses maupun standar hasil.

ANALISIS MOTIVASI MANAJEMEN PERUSAHAAN DALAM MELAKUKAN PRAKTEK MANAJEMEN LABA Kustinah, Siti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

Teknik manajemen laba digunakan untuk mengubah laporan keuangan, baik untuk menyesatkan pemangku kepentingan pada kinerja perusahaan atau untuk mempengaruhi hasil kontraktual yang bergantung pada angka akuntansi. Artikel ini menganalisis motivasi utama yang mendorong eksekutif perusahaan untuk menerapkan praktik manajemen laba. Sebuah tinjauan literatur akuntansi dilakukan dan 4 kelompok motivasi ditemukan: (1) kontrak; (2) kebijakan dan peraturan; (3) penilaian; dan fraud akuntansi. Alasan untuk melakukan bentuk ekstrim dari manajemen laba, penipuan akuntansi, juga dibahas. Mengidentifikasi beberapa motivasi ini dalam suatu organisasi mungkin berguna untuk memahami dan mengantisipasi keputusan manajemen dan perilaku yang kuat dalam menghadapi skenario politik, ekonomi, dan keuangan tertentu.

The Effect of Sustainability Report Disclosure and Green Intellectual Capital on Green Firm Value fitriyani, Desy; Kustinah, Siti
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

A company will face ups and downs in company value. In general, companies hope that the value of their company will continue to increase, but in reality, there are still companies that experience a decline. In this case, the main objective of this research is to determine the relationship between sustainability report disclosure and Green Intellectual Capital on Green Firm Value. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data collection technique used was purposive sampling with a total of 12 companies over the 5 years of research. The data analysis technique used in this research is multiple regression analysis. The results of this research show that Sustainability Report Disclosure has a significant effect on Green Firm Value, while Green Intellectual Capital has no effect on Green Firm Value. Simultaneously Sustainability Report Disclosure and Green Intellectual Capital have a significant effect on Green Firm Value Keywords: Sustainability Report Disclosure, Green Intellectual Capital, Green Firm Value

The Influence of Land and Building Tax (PBB), Duty on the Acquisition of Land and Building Rights (BPHTB), and Groundwater Tax (PAT) on Regional Original Revenue at the Regional Revenue Agency of Bandung City Fauzi, Afrizal Iga; Kustinah, Siti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.579

This study seeks to assess the collective impact of PBB, BPHTB, and PAT on the PAD of Bandung City during the 2020–2024 period. The phenomenon underlying this research is the trend of increasing PAD targets and realizations in Bandung City each year, while the revenue from each type of regional tax has shown fluctuations during the same period. The data used are monthly tax realization data obtained from the Bandung City Regional Financial and Asset Agency through documentation techniques and literature study. The investigation applies a numerical research strategy incorporating descriptive characterization and relational analysis. Data processing is conducted through the application of multiple linear regression techniques, assisted by SPSS release 25. The outcomes demonstrate that land and building tax as well as duty on the acquisition of land and building rights contribute positively and significantly to regional own-source revenue, whereas entertainment tax does not produce a statistically meaningful influence. Simultaneously, the three types of taxes have a significant influence, explaining 88.8% of the variation in PAD. These findings emphasize the importance of integrated management and strategies to optimize regional tax revenue to strengthen the fiscal independence of Bandung City.

The Influence of Land and Building Tax (PBB), Duty on the Acquisition of Land and Building Rights (BPHTB), and Groundwater Tax (PAT) on Regional Original Revenue at the Regional Revenue Agency of Bandung City Fauzi, Afrizal Iga; Kustinah, Siti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.579

This study seeks to assess the collective impact of PBB, BPHTB, and PAT on the PAD of Bandung City during the 2020–2024 period. The phenomenon underlying this research is the trend of increasing PAD targets and realizations in Bandung City each year, while the revenue from each type of regional tax has shown fluctuations during the same period. The data used are monthly tax realization data obtained from the Bandung City Regional Financial and Asset Agency through documentation techniques and literature study. The investigation applies a numerical research strategy incorporating descriptive characterization and relational analysis. Data processing is conducted through the application of multiple linear regression techniques, assisted by SPSS release 25. The outcomes demonstrate that land and building tax as well as duty on the acquisition of land and building rights contribute positively and significantly to regional own-source revenue, whereas entertainment tax does not produce a statistically meaningful influence. Simultaneously, the three types of taxes have a significant influence, explaining 88.8% of the variation in PAD. These findings emphasize the importance of integrated management and strategies to optimize regional tax revenue to strengthen the fiscal independence of Bandung City.

Pengaruh Price to Earning Ratio dan Price to Book Value Ratio Terhadap Harga Saham Pada Perusahaan Sektor Energi, Teknologi dan Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2015–2024 Ferdiansyah, Angga; Kustinah, Siti
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2416

Penelitian ini bertujuan untuk mengkaji pengaruh Price to Earning Ratio (PER) dan Price to Book Value (PBV) terhadap harga saham pada perusahaan yang bergerak di sektor energi, teknologi, dan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015 hingga 2024. Alat ukur penelitian didasarkan pada data sekunder berupa keuangan lapooran tahunan dan harga penutupan saham yang dipublikasikan oleh Burksa Efek Indonesia (BEI). PER dan PBV merupakan rasio valuasi yang sering digunakan investor untuk mengevaluasi kinerja keuangan serta prospek pertumbuhan suatu perusahaan. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Sampel terdiri dari 17 perusahaan yang dipilih menggunakan teknik purposive sampling. Data yang dianalisis merupakan data sekunder berupa laporan keuangan tahunan dan harga penutupan saham akhir tahun. Hasil penelitian menunjukkan bahwa baik PER maupun PBV berpengaruh positif dan signifikan terhadap harga saham. Koefisien regresi untuk variabel PER dan untuk PBV, masing-masing menujukkan nilai yang positif. Artinya, semakin tinggi nilai PER dan PBV, maka semakin tinggi pula harga saham yang ditentukan pasar. Temuan ini memperkuat hasil penelitian sebelumnya yang menekankan pentingnya PER dan PBV sebagai alat analisis fundamental dalam pengambilan keputusan investasi. Dengan demikian, PER dan PBV dapat dijadikan indikator utama dalam menilai kelayakan investasi saham, terutama di sektor energi, teknologi, dan keuangan.

Pengaruh Kepemilikan Institusional dan Leverage Terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023 Yudha Putri, Syadella; Kustinah, Siti
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2445

Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional dan Leverage terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia dan situs resmi masing-masing perusahaan yang telah dipublikasikan secara periodik Populasi dalam penelitian ini mencakup seluruh perusahaan manufaktur yang terdaftar di BEI sebanyak 193 perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 37 perusahaan sebagai sampel penelitian. Variabel dependen dalam penelitian ini adalah kinerja keuangan yang diukur menggunakan rasio Return on Equity (ROE). Sementara itu, variabel independen terdiri dari Rasio Kepemilikan Institusional dan Leverage yang di ukur menggunakan debt to equity ratio (DER). Metode analisis data yang digunakan pada penelitian ini mencakup analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, serta uji hipotesis dengan menggunakan bantuan program IBM SPSS versi 25. Hasil penelitian ini menunjukkan bahwa: (1) Kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja keuangan, (2) Leverage tidak berpengaruh signifikan terhadap kinerja keuangan, serta (3) Kepemilikan institusional dan leverage secara simultan berpengaruh terhadap kinerja keuangan.

Analisis Kepuasan Pengguna SIPD-RI dengan Menggunakan Kriteria Delone And Mclean Success System Model: Studi Kasus di DPMPTSP Kota Bandung Nafira Iftitah Maulida Yanuar; Kustinah, Siti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9709

This study aims to analyze user satisfaction with the Indonesian Regional Government Information System (SIPD-RI) at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Bandung City using the DeLone and McLean Success System Model criteria. The research focuses on two main indicators: system quality and information quality. A descriptive qualitative method was employed, with data collected through interviews, observations, and document analysis. The findings reveal that the SIPD-RI system quality still faces challenges, such as technical issues (errors, timeouts), suboptimal integration, and limitations in certain modules. Meanwhile, the information quality is considered relevant and accurate, although some data remain incomplete and face delays in presentation. These results are expected to provide input for local governments and system developers to improve the effectiveness, efficiency, and user satisfaction in utilizing SIPD-RI.

Implementation of Accounting Standards for Non-Public Entities in Cooperative Financial Reporting Syabani, Alfian Mirza; Kustinah, Siti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1020

The application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the financial statements of the Civil Servants Cooperative of West Java Province (KPPP West Java) is essential to reflect accountability in managing the cooperative so that stakeholders can understand its financial condition. The primary objective of this research is to evaluate the suitability of adopting the SAK ETAP standards for the preparation of financial statements by KPPP West Java. The approach employed for this study is descriptive qualitative, involving the collection of data through interviews, observations, document analysis, and literature review. The information gathered from interviews and observations was systematically analyzed and compared to determine the compliance of the 2024 and 2023 financial statements of KPPP West Java with the SAK ETAP guidelines. The results found that the application of SAK ETAP was substantial deviation, accompanied by explanations of the deficiencies and suggestions for improvements in the financial statement presentation. The conclusion drawn is that the implementation of SAK ETAP in the financial statements of KPPP West Java is not yet appropriate, as it does not meet the minimum information requirements needed to fulfill the principles of transparency and accountability. Therefore, the recommended improvements are expected to assist KPPP West Java in preparing future financial statements in strict adherence to SAK ETAP, thereby enhancing transparency and stakeholder confidence.

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