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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Jurnal MD Accounting Analysis Journal Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Global Financial Accounting Journal Ilomata International Journal of Management Edunomics Journal Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JWM (JURNAL WAWASAN MANAJEMEN) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Joong-Ki Inspirasi: Jurnal Pengabdian Masyarakat Joong-Ki Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Novita Weningtyas Respati
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Exploring Performance Accountability in Practice: A Phenomenological Approach Bagoes, Nikki Lare; Respati, Novita Weningtyas
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2044

Abstract

General background: Accountability is a key principle that ensures every action can be justified. Specific background: In 2023, the SAKIP assessment at the South Kalimantan Land Office of the Ministry of ATR/BPN recorded a decline compared to the previous year, raising the need to identify its causes. Knowledge gap: Existing research provides limited frameworks to explain recurring government performance issues and rarely examines accountability within the latest AKIP regulation, Permen PANRB No. 88/2021. Objective: This research explores the development of SAKIP within that regulation to understand the reality versus the ideal of AKIP. Methods: Using a qualitative phenomenological method with interviews and document analysis. Results: This study identified key barriers as misalignment between programs and strategic plans, lack of appreciation, and human resource qualifications that do not align with the required educational background. Novelty: The study contributes by applying a phenomenological perspective based on Regulation No. 88/2021, revealing methodological and contextual insights for accountability reform. Implications: It highlights that performance reports serve as a core expression of accountability, while also exposing the gap between the ideals of AKIP and their implementation on the ground
Pengaruh CSR, Kepemilikan, Dividen & Profitabilitas terhadap Nilai Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia 2021-2024 Rahmat Rinaldi; Novita Weningtyas Respati; Wahyudin Nor
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7923

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), managerial ownership, institutional ownership, independent board of commissioners, dividend policy, and profitability on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. A quantitative approach was used with multiple linear regression analysis. The sample consisted of 10 companies selected through purposive sampling, using secondary data from annual financial statements and sustainability reports. The results show that, partially, managerial ownership, independent commissioners, and profitability have a significant positive effect on firm value. Meanwhile, CSR, institutional ownership, and dividend policy do not have a significant effect. Simultaneously, all independent variables collectively influence firm value, with an adjusted R² value of 0.507, indicating that the model explains 50.7% of the variation in firm value. These findings suggest that internal governance mechanisms such as managerial shareholding, effective independent oversight, and the ability to generate profits play a more dominant role in determining firm value compared to CSR practices or dividend distribution. The implications of this study are expected to provide insights for management and stakeholders in improving firm value by strengthening ownership structure and profitability performance.
Reinterpretasi Profitabilitas sebagai Sinyal Financial Distress: Peran Faktor Makroekonomi pada Perusahaan Sektor Keuangan Indonesia ‘Aziza, Najmi; Respati, Novita Weningtyas
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3019

Abstract

Financial distress is the first signal before a company goes bankrupt. This research is very important because it was conducted in the 2019-2023 period, which is the transition period from a pandemic crisis to an economic recovery full of uncertainty (crisis context). Although there is a lot of research on this topic, there is still a gap on whether traditional economic indicators still accurately predict risks in the financial sector when the world is in turmoil. This study examines the influence of exchange rates, inflation, and profitability on financial distress (Altman Z-Score) in 11 financial sector companies on the Indonesia Stock Exchange. The results of the study show an unusual finding: exchange rates, inflation, and even profitability have no effect on financial distress. This indicates an anomaly, where indicators that are usually very decisive do not become a direct threat to the financial sector during this period. These results show that the financial sector has strong resilience thanks to strict regulatory oversight. For investors and managers, these findings provide a lesson that in a crisis situation, profitability alone is not enough to assess risk, a deeper analysis of the company's internal policies and regulatory compliance is needed.
Mechanism for Needs Planning and Budgeting for Regional Property at Public Works, Spatial Planning and Land Department of Banjar District Pratami, Oktavina Yoka; Respati, Novita WeningTyas
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/frkbbh27

Abstract

This study aims to analyze the consistency of the mechanism for the needs planning and budgeting of regional assets at the Department of Public Works, Spatial Planning and Land in Banjar Regency for the fiscal year 2022 in relation to applicable regulations. A descriptive qualitative approach was employed, involving Public Works, Spatial Planning and Land Department employees as key informants. Data were collected through interview techniques and documentation studies, then analyzed through stages of data reduction and presentation. The findings reveal that although most procedures have complied with regulatory provisions, administrative constraints persist due to a long-standing pattern of neglect in asset management. The novelty of this research lies in the identification of systemic problems in the form of prolonged administrative neglect, which constitutes the main obstacle to the effectiveness of the Regional Asset Needs Plan. Thus, the issues encountered are not merely technical budgetary constraints, but rather structural and governance-related problems. The implications of these findings emphasize that without transformation of organizational culture and strict standardization of procedures, asset planning will remain a mere formality lacking accurate real data. This study is expected to serve as a strategic reference for the Public Works, Spatial Planning and Land Department in optimizing more accountable regional assets governance.
Co-Authors ., Rusniati AA Sudharmawan, AA Abda Abda Alfian Alfian Ali Sadikin Ali Sadikin Astia Putriana, Astia Atma Hayat Bagoes, Nikki Lare Chairina Chairina Chairina Chairina, Chairina Chairina, Chairina Dahniar Dahniar Dewi Ariyani Rahman Diah Fitriaty Dwi Perwita Sari Sutono Elvia Launa Faisal Riyanda Putra Faizah Naila Sofa Fatimah fatimah Fatimah Fatimah Fatimah Fendry Mappariza Firjatullah, Muhammad Diky Hilda Safitri Hudaya, Muhammad Ibnu Sutomo Ken Yulita Maulydina Kusumarini Launa, Elvia Lili Safrida M. Yudy Rachman Mercyana Amelia Putri Monica Rahardian Ary Helmina Muhammad Rinaldi Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Muhammad Setiawan Muhammad Yasin Noor, Syamsu Rizal Pratami, Oktavina Yoka Rahmat Rinaldi Rusma Nailiah Rusniati Rusniati Sarwani Sarwani, Sarwani Sri Maryani Sri Maryani Sutomo, Ibnu Teriyani Teriyani Utomo, Wahyu Setio Vika Frassasti Wahyudin Nor Wanda Safitri Widyarfendhi . Yohana Yustika Sari ‘Aziza, Najmi