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All Journal Widya Cipta : Jurnal Sekretari dan Manajemen Studi Kasus Inovasi Ekonomi Jurnal Akuntansi Balance : Jurnal Akuntansi dan Manajemen
Momon Momon, Momon
Universitas Padjadjaran
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Benefits and Costs of Political Connection, Evidence in Indonesia Lela Nurlaela Wati; Ramdany Ramdany; Momon Momon
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 4, No 2 (2020): September 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.52 KB) | DOI: 10.31294/widyacipta.v4i2.9632

Abstract

This study aims to analyze the comparison of the quality of financial statements and company attributes (company value, profitability, size, company growth, and leverage) in politically connected and non-politically connected firms. The research sample as many as 871 large companies in Indonesia. By using the independent t-test different test analysis, the results of the study show that the quality of financial statements in politically connected firms is lower than that of politically unconnected firms. However, firm value, profitability, size, company growth, and leverage in politically connected firms are greater than politically unconnected firms. The implications of this study indicate that political connections can provide benefits as well as costs for large companies in Indonesia. Regulators must encourage companies to disclose better information about the company's financial statements. For investors, this result is expected to be an input for determining investment preferences in companies. Future studies are expected to be able to test more comprehensively and compare them with other countries.Keywords: Political Connection, Quality of Financial Statements, Corporate Attributes
FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA Momon Momon; Widarto Rachbini; Amilin Amilin
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.205 KB) | DOI: 10.37932/ja.v7i2.48

Abstract

The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.
Peran Rentabilitas dan Kesehatan Modal Bank dalam Memperkuat Pengaruh Pengungkapan Keberlanjutan terhadap Nilai Perusahaan Momon; Wati, Lela Nurlaela; Azzahra, Nanda Fatimah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1419

Abstract

Pelaporan keberlanjutan (sustainability reporting) menjadi mekanisme penting bagi perbankan seiring meningkatnya tuntutan global terhadap praktik bisnis berkelanjutan guna meningkatkan transparansi, akuntabilitas, dan daya saing di pasar modal. Penelitian ini bertujuan menganalisis peran rentabilitas dan kecukupan modal bank dalam memoderasi pengaruh sustainability reporting disclosure (SRD) terhadap nilai perbankan. Penelitian menggunakan pendekatan kuantitatif kausalitas dengan populasi 47 bank umum yang terdaftar di Bursa Efek Indonesia. Sampel ditentukan dengan purposive sampling dan menghasilkan 37 bank periode 2020–2023, sehingga diperoleh 148 data panel yang dianalisis menggunakan fixed effect model. Hasil penelitian menunjukkan bahwa SRD berpengaruh positif signifikan terhadap nilai perusahaan di sektor perbankan. Rentabilitas yang diukur dengan Return on Equity (ROE) terbukti meningkatkan nilai bank sekaligus memperkuat pengaruh SRD terhadap nilai perusahaan. Sebaliknya, rentabilitas yang diukur dengan Return on Assets (ROA) tidak berpengaruh langsung dan tidak mampu memoderasi hubungan tersebut. Tingkat kesehatan modal juga terbukti berpengaruh positif signifikan baik secara langsung maupun sebagai variabel moderasi dalam hubungan antara SRD dan nilai perusahaan. Temuan ini berkontribusi pada pengembangan stakeholder theory, signalling theory, dan legitimacy theory terkait SRD dengan menegaskan perannya dalam meningkatkan nilai perusahaan perbankan. Kebaruan penelitian ini terletak pada bukti empiris bahwa efektivitas SRD terhadap nilai perusahaan tidak bersifat universal, melainkan dipengaruhi oleh kondisi rentabilitas dan kesehatan modal bank.   Sustainability reporting has become an important mechanism for the banking sector amid increasing global pressure for sustainable business practices to enhance transparency, accountability, and competitiveness in the capital market. This study aims to analyze the role of bank profitability and capital adequacy in moderating the effect of sustainability reporting disclosure (SRD) on firm value in the banking sector. The research employs a quantitative causal approach with a population of 47 commercial banks listed on the Indonesia Stock Exchange. Using purposive sampling, 37 banks met the criteria for the 2020–2023 period, resulting in 148 panel data observations analyzed using a fixed effect model. The results indicate that SRD has a positive and significant effect on firm value in the banking sector. Profitability measured by Return on Equity (ROE) significantly increases firm value and strengthens the influence of SRD on firm value. In contrast, profitability measured by Return on Assets (ROA) has no direct effect and does not moderate the relationship between SRD and firm value. Capital adequacy also shows a positive and significant effect both directly and as a moderating variable in the relationship between SRD and firm value. These findings contribute to the development of stakeholder theory, signalling theory, and legitimacy theory related to sustainability reporting by emphasizing its role in enhancing firm value in the banking sector. The novelty of this study lies in the empirical evidence that the effectiveness of SRD in increasing firm value is not universal but depends on the bank’s profitability and capital adequacy conditions.  
PENINGKATAN KAPASITAS UMKM MELALUI PRAKTIK PENYUSUNAN LAPORAN KEUANGAN BERBASIS OTOMATISASI MICROSOFT EXCEL Wati, Lela Nurlaela; Momon, Momon; Ghofir, Ade; Rahsilaputeri, Maharini; Reresimi, Meissa; Maftuchach, Viniyati
Studi Kasus Inovasi Ekonomi Vol. 10 No. 01 (2026)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v10i01.44487

Abstract

Permasalahan utama yang masih banyak dihadapi oleh pelaku usaha mikro kecil dan menengah (UMKM), khususnya pada usaha mikro dan kecil (UMK) adalah rendahnya kualitas pencatatan dan pelaporan keuangan, yang berdampak pada lemahnya pengambilan keputusan usaha, terbatasnya akses terhadap pembiayaan formal, serta rendahnya keberlanjutan bisnis. Kondisi tersebut menunjukkan perlunya upaya pemberdayaan yang tidak hanya bersifat teoritis, tetapi juga aplikatif dan mudah diimplementasikan oleh pelaku usaha. Kegiatan Pengabdian kepada Masyarakat (PKM) yang dilaksanakan oleh Tim PKM Universitas Teknologi Muhammadiyah Jakarta bertujuan untuk meningkatkan literasi keuangan digital dan keterampilan pelaku UMKM dalam menyusun laporan keuangan melalui pemanfaatan otomatisasi berbasis Microsoft Excel. Metode pelaksanaan kegiatan mencakup tahapan sosialisasi, pelatihan praktis, pendampingan intensif, serta evaluasi hasil pembelajaran melalui pre-test dan post-test. Analisis data dilakukan menggunakan uji paired t-test untuk menguji hipotesis adanya peningkatan pemahaman peserta setelah mengikuti pelatihan. Hasil kegiatan menunjukkan bahwa pelatihan literasi keuangan dengan pendekatan berbasis praktik menggunakan templat Excel yang disesuaikan dengan karakteristik usaha mikro mampu meningkatkan pemahaman dan keterampilan peserta secara signifikan. Peningkatan tersebut terlihat pada kemampuan peserta dalam melakukan pencatatan transaksi, menyusun laporan laba rugi, laporan arus kas, dan neraca sederhana secara otomatis. Nilai rata-rata pre-test sebesar 75,22% meningkat menjadi 92,61% pada post-test, dengan selisih peningkatan sebesar 17,39, yang menunjukkan adanya perubahan positif setelah intervensi pelatihan diberikan. Temuan ini menegaskan bahwa pelatihan literasi keuangan dan penyusunan laporan keuangan berbasis Microsoft Excel merupakan strategi yang efektif untuk meningkatkan kemampuan manajerial keuangan pelaku UMKM. Dengan demikian, program ini dapat menjadi model pemberdayaan yang relevan dan berkelanjutan dalam mendukung penguatan tata kelola keuangan UMKM serta mendorong daya saing usaha di tingkat lokal maupun nasional.
Co-Authors Amilin Amilin Azzahra, Nanda Fatimah Dwi Astuti Ghofir, Ade Maftuchach, Viniyati Maharini - Rahsilaputeri Ramdany, Ramdany Reresimi, Meissa Wati, Lela Nurlaela Widarto Rachbini