Garuda - Garba Rujukan Digital

THE IMPLEMENTATION OF INTERNET FINANCIAL REPORTING (IFR) IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Zumratul Meini; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Siti Nurain Muhmad
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.106

The implementation of Internet Financial Reporting (IFR) in Indonesia has emerged as a crucial area of emphasis in endeavors to enhance transparency and accountability in corporate financial reporting. It entails the promotion by regulatory and financial authorities to incentivize registered companies to electronically disclose their financial reports. The objective of this study is to enhance accessibility to company financial data, thereby benefiting stakeholders including investors, analysts, and the general public by making it more convenient and expeditious. The employed research methodology is Systematic Literature Review (SLR). The outcome is enhanced transparency and efficiency in the display of financial data, which has the potential to bolster stakeholder confidence. The implementation of IFR has demonstrated the significant advantages it offers in bolstering the expansion of the financial and investment industries in Indonesia. Nevertheless, the absence of International Financial Reporting (IFR) may restrict the availability of financial data, potentially diminishing stakeholder confidence, amplifying ambiguity, and impeding the expansion of the financial industry. Implementing IFR is crucial for fostering economic development and ensuring the integrity of capital markets in Indonesia. Through ongoing progress, it is anticipated that IFR will persist as the primary foundation for upholding transparency and efficiency in corporate financial reporting, rendering it a valuable resource in the rapidly advancing Indonesian economy.

The Impact of ESG on Firm Value: Empirical Study on Indonesia and Singapore Companies Meini, Zumratul; Setijaningsih, Herlin Tundjung
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9183

Environmental, Social, and Governance (ESG) is a concept focusing on the sustainability of development, investment, and business activities based on three criteria: environment, social, and governance. The increasing demand for attention to ESG in sustainability issues raises the question of whether companies that have concerns about the environment, social, and governance can increase the value of their firms. The aim of this study is to obtain empirical evidence of how ESG performance influences firm value, especially in Indonesia and Singapore. This study builds on previous research by analyzing each ESG pillar and considering behavioral differences between industries and countries to provide more comprehensive empirical evidence. This study’s population is companies listed on the Indonesia and Singapore Stock Exchanges from 2015 to 2022. The sample obtained in this study used the purposive sampling method which produced 82 company samples. Hypothesis testing was carried out by implementing multiple regression analysis showing that ESG performance can increase the firm's value. Furthermore, the impact of ESG performance on firm value does not differ between industries. Still, it differs between countries where the influence of ESG performance on firm value is higher in Indonesia compared to Singapore. Keywords: ESG, Industry, Firm Value

Analysis of Health Level Assessment of Sharia Saving-Loan and Financing Cooperative Ibrahim, Muhammad Ridwan; Meini, Zumratul
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 2, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i2.5096

In running their business, cooperatives need to conduct performance evaluation to determine its health level and improve the quality in the following years. KSPPS BMT Huwaiza is one of the cooperatives that provides loan and financing with mudharabah, murabahah, and ijarah contracts. In the midst of this Covid-19 pandemic, BMT Huwaiza managed to get government trust to receive revolving fund in order to support its activities. Thus, it is important to analyze the health level of BMT Huwaiza considering that this cooperative is responsible for the sustainability of the revolving fund. The performance evaluation on KSPPS BMT Huwaiza in 2017 - 2019 resulted in a health level of "Fairly Healthy" in 2017 with the score of 67.30 and 2018 with 70.95, and "Healthy" in 2019 having score of 84.60. Nevertheless, it is necessary for BMT Huwaiza to carry out further evaluation, particularly in capital and earning asset quality aspect which is still not optimal based on the assessment of health level of this cooperative. For cooperative members, by knowing the condition of current health level of the cooperative, it is hoped that they will increasingly believe that the fund managed by BMT Huwaiza will be able to continue providing benefits in the years to come.

ESG score analysis as an indicator for investment decisions and sustainable growth Setiyaningsih, Eva; Meini, Zumratul; Dospinescu, Octavian
Global Advances in Business Studies Vol. 4 No. 1 (2025): Global Advances in Business Studies (GABS)
Publisher : Ifma Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55584/Gabs.004.01.4

ESG is a principle that prioritizes sustainable development, investment and business activities in accordance with three criteria, namely environmental, social and governance. ESG (environment, social, governance) scores are a benchmark for evaluating sustainability in an entity. ESG scores can be used to certify an entity's sustainable development and other types of sustainability. On the other hand, more and more literature is found showing that ESG scores are unable to measure sustainability in terms of sustainable development. The main reason this occurs is due to an entity's inability to understand ESG principles, resulting in greenwashing practices. In this literature review, descriptive qualitative methods are used. The aim of this literature review is to examine the challenges and problems related to ESG and the phenomenon of greenwashing practices. Indirectly, greenwashing practices increase ESG scores, but if we look at the proper factors, this can be considered to violate ESG principles. It is hoped that this literature review will help future research regarding ESG factors that influence business investment and sustainability.

Analysis of Health Level Assessment of Sharia Saving-Loan and Financing Cooperative Ibrahim, Muhammad Ridwan; Meini, Zumratul
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 2, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i2.5096

In running their business, cooperatives need to conduct performance evaluation to determine its health level and improve the quality in the following years. KSPPS BMT Huwaiza is one of the cooperatives that provides loan and financing with mudharabah, murabahah, and ijarah contracts. In the midst of this Covid-19 pandemic, BMT Huwaiza managed to get government trust to receive revolving fund in order to support its activities. Thus, it is important to analyze the health level of BMT Huwaiza considering that this cooperative is responsible for the sustainability of the revolving fund. The performance evaluation on KSPPS BMT Huwaiza in 2017 - 2019 resulted in a health level of "Fairly Healthy" in 2017 with the score of 67.30 and 2018 with 70.95, and "Healthy" in 2019 having score of 84.60. Nevertheless, it is necessary for BMT Huwaiza to carry out further evaluation, particularly in capital and earning asset quality aspect which is still not optimal based on the assessment of health level of this cooperative. For cooperative members, by knowing the condition of current health level of the cooperative, it is hoped that they will increasingly believe that the fund managed by BMT Huwaiza will be able to continue providing benefits in the years to come.

The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity Meini, Zumratul; Siregar, Sylvia Veronica
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.309

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods. Analysis in this study uses the Panel Regression Fixed Effect method. The result shows that accrual and real earnings management do not weaken earnings persistence. Furthermore, it was found that accrual earnings management has a positive effect on the cost of equity. Conversely, earnings management through real activity manipulation has a negative effect on the cost of equity. These results may indicate that investors are already aware of a firm’s earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.

The Influence of Audit Committee and Intellectual Capital on Company Value: The Role of Company Performance Fitri, Winky Trisiya; Meini, Zumratul
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8168

The era of globalization has greatly influenced the development of the business world because it has proven to increase competition. This condition triggers the company to be able to continue to compete in order to obtain good value and perceptions from shareholders. This study aims to empirically prove the influence of audit committees and intellectual Capital on firm value. The novelty of this study is to test whether financial performance can mediate the influence of audit committees and intellectual Capital on firm value. The data used in this study are 80 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2017-2021 period. Data processing was carried out using SPSS Version 26. The results showed that the Audit Committee had no significant effect on Financial Performance, Intellectual Capital had a significant positive effect on Financial Performance, Financial Performance had a direct effect on Firm Value, Audit Committee had no direct effect on Firm Value, Intellectual Capital had an effect directly on Firm Value, the Audit Committee has no indirect effect on Firm Value through Financial Performance, and Intellectual Capital has an indirect effect on Firm Value through Financial Performance. The results of this study have implications for companies to pay attention to the application of Intellectual Capital and to further improve the effectiveness of corporate governance through the performance of the Audit Committee.

The Influence of Company Size, Tax Planning, and Corporate Social Responsibility on Earning Management in Indonesia Ekaputra, Mohamad Yandy; Meini, Zumratul
INQUISITIVE : International Journal of Economic Vol. 4 No. 2 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v4i2.6943

This study examines the effect of company size, tax planning, and corporate social responsibility on earnings management in basic material manufacturing companies on the Indonesia Stock Exchange during the period 2018-2022. Using purposive sampling, this study involved 26 companies. The data used are secondary data from the company's financial statements. The analysis was carried out using multiple linear regression. The results show that company size and tax planning have a negative effect on earnings management, while corporate social responsibility has no effect on earnings management. This indicates that larger companies and those with more effective tax planning tend to reduce earnings management practices, whereas corporate social responsibility is not directly related to earnings management.

IDENTIFIKASI FRAUD DALAM PEMERIKSAAN INTERNAL MELALUI DATA ANALYTICS Prasetyo, Dodi Eko; Wulandari, Gita Ayu Andhiani; Meini, Zumratul; Fauziah
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7418

Fraud telah menjadi masalah yang merajalela di era digital dan big data, menghadirkan ancaman signifikan bagi organisasi di berbagai industri. Seiring dengan kemajuan teknologi, taktik penipu juga berkembang, sehingga penting bagi organisasi untuk tetap waspada dan menerapkan langkah-langkah identifikasi penipuan yang efektif. Penelitian ini bertujuan untuk menyelidiki bagaimana penggunaan data analytics memengaruhi cara auditor memahami tanda-tanda kecurangan. Sampel penelitian terdiri dari auditor internal, yang memiliki tanggung jawab memberikan rekomendasi terkait keberlanjutan, keandalan, relevansi, dan ketiadaan kesalahan material dalam laporan audit. Data penelitian ini berfokus pada auditor internal yang bekerja di perusahaan pembiayaan di Pulau Jawa. Pengambilan sampel dilakukan menggunakan metode nonprobability sampling, dengan jenis teknik sampel purposive sampling, Dan pengelolaan data mengunakan STATA versi 14. Berdasarkan hasil penelitian menunjukan bahwa penerapan data analytics memiliki dampak positif dalam mengidentifikasi fraud. Selain itu, penggunaan data analytics memberikan manfaat tambahan bagi auditor, seperti mempermudah pengumpulan bukti, menentukan populasi secara luas, memprediksi risiko, dan memfasilitasi analisis data yang cepat. Kata Kunci: Fraud; Data Analytics; Internal Audit; Big Data

Pengaruh Etika dan Pengalaman Auditor dalam Penentuan Tingkat Materialitas Audit Prasetyo, Dodi Eko; Nabila, Miftha; Meini, Zumratul
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Penelitian ini bertujuan untuk mengevaluasi pengaruh etika dan pengalaman auditor terhadap penentuan tingkat materialitas audit. Data dikumpulkan melalui kuesioner yang disebarkan kepada Kantor Akuntan Publik di Jakarta Timur dengan menggunakan metode sampling acak sederhana. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 26, meliputi uji normalitas, multikolinieritas, heteroskedastisitas, dan regresi linier berganda. Hasil penelitian menunjukkan bahwa etika auditor berdampak negatif terhadap penentuan tingkat materialitas audit, sedangkan pengalaman auditor memberikan dampak positif. Kedua faktor ini terbukti secara signifikan memengaruhi keputusan auditor dalam menetapkan tingkat materialitas audit. Temuan ini memberikan wawasan baru mengenai faktor-faktor yang memengaruhi keputusan auditor, khususnya dalam penentuan tingkat materialitas audit, yang pada akhirnya dapat meningkatkan kualitas audit dan kepercayaan terhadap laporan keuangan. Kata Kunci: Etika Auditor, Pengalaman Auditor, Materialitas.

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