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ANALYSIS OF COMPANY CHARACTERISTICS TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Abdillah, Fachreza; Budiarti, Laeli; Fitrijati, Krisnhoe Rachmi Rachmi
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 1 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

The objectives of this research are to analyze the influence of profitability, leverage, company age, auditor reputation and type of industry toward Corporate Social Responsibility (CSR) disclosure. This research also use company size as control variable in order to obtain meaningful result in more specific usage that can distribute the influences equally. The method of research is quantitative study and this study use purposive sampling method. Base on the specific criteria sample, there are 67 companies with three years period (2009 to 2011), so the total samples of research is 201 panel data. Furthermore, the technique data analysis use multiple regression and elasticity of regression coefficient analysis. According to results of data analysis, it can be concludes that profitability, auditor reputation and type of industry have positive significant influence towards CSR disclosure. Then leverage and company age have no significant influence towards CSR disclosure of non- financial companies listed on Indonesia Stock Exchange from 2009 – 2011. Furthermore, from the result of elasticity of regression coefficient analysis shows type of industry is the most dominant variable that influencing CSR disclosure of non-financial companies listed on Indonesia Stock Exchange from 2009 – 2011.

Pengaruh Variabel Internal terhadap Nilai Perusahaan pada Industri Perbankan Ariashinta, Dewanti; Budiarti, Laeli
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16487

This study aims to analyze and obtain empirical evidence of internal variable that consist of the Good Corporate Governance, credit risk, capital structure and company size as control variables on company value. The theory tested in this study is signal theory. This study uses quantitative methods taken from annual report data from banking companies listed on the Indonesia Stock Exchange for the period 2020-2022. By using a purposive sampling technique produces 114 data. Company value is measured by Price to Book Value (PBV), Good Corporate Governance refers to the GCG self-assessment composite rating, credit risk is measured using Non-Performing Loans (NPL), capital structure is measured using Debt to Equity Ratio (DER), and company size is measured using the natural log of total assets. Data is processed using eviews 12. The data analysis model uses a random effect model. The results show that GCG, credit risk, capital structure have a positive effect on company value and the results do not change if tested with or without the control variable company size.

Implementation of Whistleblowing System in Fraud Prevention Zahrah, Fatimah Az; Budiarti, Laeli
JAF (Journal of Accounting and Finance) Vol. 8 No. 2 (2024): Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i2.7582

Fraud is an unlawful act that often harms companies or individuals. Corruption is the most common type of fraud in Indonesia. To address this, governments and companies have used various approaches, one of which is the whistleblowing system. Whistleblowing reports suspected fraud that has occurred or will occur within an organization. In this study, four auditors who work at the Inspectorate of Banyumas Regency were used as informants to see how whistleblowing helps prevent fraud. This research uses a case study approach and qualitative methods. Observation, interviews, and documentation are use to collect data. The results showed that although the regent's regulation has regulated whistleblowing in the Banyumas Regency Inspectorate, the system is still ineffective. The number of people using the complaint application and website is still low. In addition, after an audit is completed, no complaints have been proven. According to informants, whistleblowing is a specific complaint about violations or fraud that occurs in the workplace. However, the whistleblowing system at the Banyumas Regency Inspectorate is more focused on internal complaints, although they also receive complaints from external parties. This research provides an in-depth understanding of how whistleblowing is used in local government. This can be the basis for a better whistleblowing system and prevent fraud in the future.Keyword: Whistleblowing system; Fraud; Government.

The effect of sunk cost, framing effect, and educational background on the escalation of commitment Permatasari, Astria Wulan; Budiarti, Laeli; Srirejeki, Kiky
Journal of Contemporary Accounting Volume 2 Issue 1, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss1.art5

The purpose of this study is to examine whether negative framing and sunk costs affecting the escalation of commitments with an educational background as moderating variable. The study uses an experimental study approach with 2 x 2 x 2 within-subjects design. There were 39 managers from a state-owned enterprise who participated in this experiment. The result indicates that sunk costs and negative framing effect the escalation of commitment. In contrast, the educational background did not moderate the relationship between sunk cost and negative framing to the escalation of commitment.

THE EFFECT OF FINANCIAL LITERACY, FINANCIAL MANAGEMENT BEHAVIOR, USE OF E-COMMERCE, AND PRODUCT INNOVATION ON MICRO BUSINESS PERFORMANCE IN PURBALINGGA REGENCY Purbajati, Arya Dwi; Pratiwi, Umi; Budiarti, Laeli; Rafinda, Ascaryan; Sunarmo, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.17344

This research aims to analyze the influence of financial literacy, financial management behavior, use of e-commerce, product innovation on the performance of micro businesses in Purbalingga Regency. The research method used is a quantitative approach. The population in this study were all members of the Purbalingga Batik Craftsmen Forum Association, totaling 257 members. The sample in this research were members of the Purbalingga Batik Forum Association who are included in the micro scale category, have a business age of at least 3 years, and have social media to support their business. This research collects data by distributing questionnaires directly to respondents. The data analysis used in this research is multiple linear regression analysis. The conclusion of this research shows that financial literacy and financial management behavior have no effect on the performance of micro businesses in Purbalingga Regency. However, the use of e-commerce and product innovation has an influence on the performance of micro businesses in Purbalingga Regency. The implication of this research is that business performance can increase if business actors increase financial literacy, carry out good financial management behavior, maximize the use of e-commerce to expand markets, and carry out product innovation so that consumers have a variety of choices from the products offered.

Identification of Potential Processed Products from Coconut Water for MSME Development in Indonesia Mela, Ervina; Mustaufik, Mustaufik; Budiarti, Laeli; Elza, Livianinda
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 2 (2025): September 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i2.13720

Coconut products, especially coconut water, have the potential to be carried out on a household or MSME scale. The purpose of this study was to identify processed products from coconut water that have the potential to be developed on an MSME scale in Indonesia. The study was conducted in 2 stages. The first stage is the identification of processed products from coconut water. The second stage is the selection of potential products. The selection of potential products was done by applying the Bayes method through interviews with 9 experts. The selection criteria were market potential, business capital, technology, human resources and and availability of raw materials. The study results showed that the products in the top 3 rankings were nata de coco, coconut vinegar, and packaged coconut water. The study results are expected to be useful for related stakeholders such as MSMEs, local governments, and universities to develop downstream coconut water products.

The Influence Of Perceptions Of Benefits, Trust, And Risks On The Use Of Qris By Msmes In Purwokerto Feogeok, Sari; Pramuka, Bambang Agus; Putri, Negina Kencono; Budiarti, Laeli
Jurnal sosial dan sains Vol. 5 No. 10 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i10.32525

MSMEs as one of the pillars of the economy in Indonesia must not be left behind by rapidly advancing technology, MSMEs must be able to compete in this era of globalization. The government is collaborating with the payment system industry to develop the QRIS application and it is hoped that MSME players will use QRIS in their business activities. This research aims to determine and analyze the influence of perceived benefits, trust, and risks on the use of QRIS by MSMEs in Purwokerto. The subjects of this research were 80 MSMEs in the food and beverage sector. Data analysis uses multiple linear regression. The results of the research conclude that perceived benefits, trust, and risks simultaneously and partially have a significant effect on the use of QRIS by MSMEs in Purwokerto

Identification of Potential Processed Products from Coconut Water for MSME Development in Indonesia Mela, Ervina; Mustaufik, Mustaufik; Budiarti, Laeli; Elza, Livianinda
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 2 (2025): September 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i2.13720

Coconut products, especially coconut water, have the potential to be carried out on a household or MSME scale. The purpose of this study was to identify processed products from coconut water that have the potential to be developed on an MSME scale in Indonesia. The study was conducted in 2 stages. The first stage is the identification of processed products from coconut water. The second stage is the selection of potential products. The selection of potential products was done by applying the Bayes method through interviews with 9 experts. The selection criteria were market potential, business capital, technology, human resources and and availability of raw materials. The study results showed that the products in the top 3 rankings were nata de coco, coconut vinegar, and packaged coconut water. The study results are expected to be useful for related stakeholders such as MSMEs, local governments, and universities to develop downstream coconut water products.

Pengaruh Persepsi Kegunaan Dan Kualitas Sistem Terhadap Niat Untuk Menggunakan Sistem Informasi Pendapatan Rachmawati, Ira; Budiarti, Laeli
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 4 No 1 (2024): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v4i1.3303

This research aims to determine the influence of perceived usefulness and system quality on the intention to use the Revenue Information System. This research uses a quantitative approach with a survey method located in Unsoed. The population in this research is Revenue Treasurers, Revenue Treasurer Staff, and Revenue Information System operators. The sampling technique uses saturated sampling or census. The research data uses primary data in the form of respondents' answers to the statement items contained in the questionnaire. The research results show that perceptions of system usefulness and quality have a positive effect on intention to use the Revenue Information System. If the perceived usefulness and quality of the system increases, then the intention to use the Revenue Information System also increases. The implications of this research are for system owners to focus on perceptions of the usability and quality of the system through further training activities if there is development or addition of new features to the system, carrying out further evaluations regarding system implementation and following up on various factors that are input by operators regarding information needs. system-generated finances.

The Analysis of the Influence of Sustainability Reports on Firm Value With Company Size as Moderation Setioningsih, Retno; Budiarti, Laeli
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 2 (2024): April - June 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.2.8111

This study aims to analyze and obtain empirical evidence of the effect of disclosure sustainability performance on firm value and the effect of disclosure sustainability performance on firm value moderated by firm size. This study uses annual report data of the mining industry sector companies from period 2015 to 2019. The sample in this study is 15 mining companies listed on the Indonesia Stock Exchange (IDX). Total data to be analized are 75. Firm value is measured by price to book value (PBV), sustainability performance is measured by GRI-G4 items and firm size is measured by dummy 0 and 1. The data is processed using Partial Least Square. The analysis consist of descriptive statistics, inner model evaluation analysis, direct effect significance test and moderating effect significance test. The result found that the extent of sustainability performance has a negative effect on firm value and the firm size is moderate the relationship between sustainability performance and firm size. The implication of this research gives information to companies to contribute to increasing the value of the company by paying attention to sustainability performance disclosure. Large or small companies are required to disclosure sustainability performance.

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