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p-Index From 2021 - 2026
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All Journal Jurnal Buana Akuntansi Journal of Accounting Research, Organization and Economics (JAROE)
Mulia Saputra
Syiah Kuala University
Economics, Econometrics & Finance Social Sciences

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The Role of Capability, Regulation and the Use of Accounting Information Technology in Financial Management Performance Leny Suryanty; Mulia Saputra; Syukriy Abdullah
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.797 KB) | DOI: 10.24815/jaroe.v4i3.17801

Abstract

Objective – This study aims to examine the effect of apparatus capability, the complete-ness of regulations, and the use of accounting information technology both simultaneous and partial on the financial management performance in SKPK Aceh Singkil, Indonesia.Design/methodology – The population and unit analysis are the District Work Unit (SKPK) in Aceh Singkil, Indonesia. Respondents comprise of Budget Users (PA-SKPK), SKPK Financial Administration Officials (PPK-SKPK), and Finance Subdivision Heads of 46 SKPK. Documentation technique was utilized and Multiple Linear Regression Analysis was used to test the hypotheses.Results – The results showed that apparatus capability, the completeness of regulations, and the use of accounting information technology simultaneous and partial affected the fi-nancial management performance in SKPK Aceh Singkil. This is a concern for SKPK to pay attention to these variables in improving management performance in Aceh Singkil Regency
Factors Influencing Financial Distress and Its Impact on Company Values of the Sub-Sectors Firms in Indonesian Milla Alsura Murtadha; Muhammad Arfan; Mulia Saputra
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.822 KB) | DOI: 10.24815/jaroe.v1i2.11883

Abstract

AbstractObjective – The purpose of this study is to determine the influence of corporate governance, profitability, and firm size on financial distress and its impact to the company value of the sub-sectors companies in infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange for the period of 2011-2015. Design/methodology – The secondary data in the form of financial statements are collected from the sub-sector companies in infrastructure, utilities, and transportation thand from the Indonesian Capital Market Directory (ICMD). The data is taken from the companies listed in Indonesia Stock Exchange in period of 2011-2015. Samples are determined by using purposive sampling method and the samples are selected based on certain considerations or criteria. The analysis model used in this study is path analysis. Results – The results show that in the first line; corporate governance, profitability and firm size, both partially and simultaneously have significant influence on financial distress of the sub-sector companies on infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange. In the second track, corporate governance, profitability, firm size and financial distress both partially and simultaneously have significant influence on the company value in the sub-sectors of infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange. Research limitations/implications – The time of observation of the study is only 5 years and it does not properly reflect the actual phenomenon. The samples of the study are only limited to  Sub-Sector companies in Infrastructure, Utilities, Transportation even though there are still many other companies that are listed in Indonesia Stock Exchange.
Accountability and Management of Waqf: An Analysis of Waqf Practice in Banda Aceh, Indonesia Ahmad Syihan Ali; Heru Fahlevi; Mulia Saputra
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.809 KB) | DOI: 10.24815/jaroe.v2i1.12866

Abstract

AbstractObjective – This research was conducted to analyze how management, regulation, recording, and reporting of waqf assets in Banda Aceh, Indonesia Design/methodology – This research is a qualitative-descriptive type study. Data collection techniques utilize the method of observation, interview, and documentation techniques. The data analysis model used in this study is the miles model and interactive interaction. Results – The results of the study indicate that the implementation of the law is not optimal and not fully in accordance with the management of waqf assets in Banda Aceh. Weak accountability was also evident in the accounting and reporting of waqf assets in Banda Aceh City. Research limitations/implications – This study is limited as it only focuses on asset management carried out by manager of waqf (Nazhir Gampong) in the Banda Aceh City administration, not yet in the realm of management carried out by foundations and organizations. Therefore future studies are suggested to fill the limitations of this study.
Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Implementasi Environmental, Social, And Governance (ESG) pada Perusahaan Pertambangan Firly Selfiannisa; Raida Fuadi; Mulia Saputra; Rita Meutia; Linda Linda
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/s66cfe45

Abstract

This study attempts to examine the influence of Good Corporate Governance (GCG) and profitability on the implementation of Environmental, Social, and Governance (ESG) in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population includes all mining companies listed on the IDX. Using a purposive sampling technique, 43 companies were sampled, resulting in a total of 129 observations. However, 33 data points were categorized as outliers due to data discrepancies, particularly in the managerial ownership variable. Therefore, the final data set consisted of 96 observations. Data were obtained from company annual reports and sustainability reports, then analyzed using panel data regression with the Fixed Effect Model (FEM) approach through Eviews 12. GCG variables were measured through audit committees, independent commissioners, institutional ownership, and managerial ownership, while profitability was assessed using Return on Assets (ROA). ESG implementation was measured using indicators according to the Global Reporting Initiative (GRI) standards.
Co-Authors Ahmad Syihan Ali Firly Selfiannisa Heru Fahlevi Leny Suryanty Linda Linda Milla Alsura Murtadha Muhammad Arfan Raida Fuadi Rita Meutia Syukriy Abdullah