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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi IIJSE RESLAJ: Religion Education Social Laa Roiba Journal Journal of International Accounting, Taxation and Information Systems International Journal of Social Sciences and Humanities
Romli Romli
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jenderal Achmad Yani
Religion Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Sistem Akuntansi Keuangan Daerah (SAKD) dan Good Government Governance terhadap Kualitas Informasi Laporan Keuangan pada Pemerintah Daerah Kota Bandung Vicky Dzaky Cahaya Putra; Romli Romli
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 17 No 1 (2020): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.351 KB) | DOI: 10.26874/portofolio.v17i1.195

Abstract

Abstract Until now, the accountability report must be presented by the local government in accordance with the regulations regarding financial reports prepared by the local government as well as the financial accounting system owned by the local government which is effective. Because the system used can have a contribution in terms of recording and reporting regional finances, especially in terms of control for local government performance reports. In achieving its target, the government of a region makes the financial accounting system of the local government which has quality as a guideline that regulates the process of financial activities in the government environment. Good governance is used as a desire to improve the principles of democracy and attain the rights of the people. From the concept compiled by the author, there is the importance of accountability, transparency, and internal control that can be accounted for in local government. Regarding the sample used as many as 34 employees, therefore this study aims to see how much the contribution of each variable in supporting the quality of financial reports and to examine the relationship between variables of regional financial accounting systems and good government governance on the quality of financial report information. Abstrak Hingga kini laporan pertanggungjawaban wajib disajikan oleh pemerintah daerah yang sesuai dengan aturan mengenai laporan keuangan yang disusun oleh pemerintah daerah serta sistem akuntansi keuangan yang dimiliki oleh pemerintah daerah yang efektif. Karena dari sistem yang gunakan dapat memiliki andil dari segi pencatatan dan pelaporan keuangan daerah terutama dari segi pengendalian untuk laporan kinerja pemerintah daerah. Dalam mencapai targetnya pemerintah suatu daerah menjadikan sistem akuntansi keuangan dari pemerintah daerah tersebut yang memiliki kualitas sebagai pedoman yang mengatur dalam proses aktivitas keuangan di lingkungan pemerintahan. Tata kelola pemerintahan yang baik dijadikan sebagai keinginan untuk meningkatkan asas demokrasi dan ketercapaian hak dari rakyat. Dari konsep yang disusun oleh penulis terdapat pentingnya suatu akuntabilitas, transparansi, dan pengendalian internal yang dapat dipertanggungjawabkan pada pemerintahan daerah. Mengenai sampel yang digunakan sebanyak 34 pegawai, maka dari itu penelitian ini bertujuan untuk melihat seberapa besar kontribusi setiap variabel dalam menunjang kualitas laporan keuangan dan untuk menguji hubungan antara variabel sistem akuntansi keuangan daerah dan good government governance terhadap kualitas informasi laporan keuangan.
Pengaruh Implementasi Green Banking, Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Perbankan yang terdaftar di BEI Romli Romli; Ali Rahman Reza Zaputra
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 18 No 2 (2021): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.709 KB) | DOI: 10.26874/portofolio.v18i2.214

Abstract

This study aims to examine the effect of green banking implementation, disclosure of corporate social responsibility on firm value in banking companies listed on the IDX. In this study, implementation of green banking is measured by the presence or absence of policies on provision of environmentally sound lending, disclosure of corporate social responsibility is measured by the number of disclosures of company public information is divided by indicators based on GRI-G4, and company value is measured by the Tobin's Q model. The population in this study is banking companies listed on the Indonesia Stock Exchange in 2017–2019. The research sample data was determined based on the purposive sampling method, to obtain a sample of 109 samples consisting of 36 companies for 2017 and 2018 and 37 companies for 2019. Data analysis techniques used multiple linear regression analysis with firm value as the dependent variable, and green banking implementation, disclosure of corporate social responsibility as an independent variable. Based on the test results, it was found that the green banking implementation variable had a negative effect on firm value. Meanwhile, the variable of Corporate Social Responsibility disclosure has no effect on firm value.
PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN Romli Romli; Abdurohim Abdurohim
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12171

Abstract

Penelitian ini bertujuan untuk menguji sampai sejauhmana pengaruh pengungkapan ESG (Environmetal, Social and Governance) terhadap nilai perusahaan. Sampel penelitian menggunakan perusahaan perbankan yang terdaftar di BEI berjumlah 19 bank antara tahun 2020 dan 2022 dengan jumlah data observasi sebanyak 57 digunakan untuk menguji hipotesis penelitian. Temuan yang dihasilkan menggunakan metode estimasi random effect dengan menggunakan aplikasi STATA. Temuan penelitian menujukan bahwa pengungkapan ESG tidak memiliki pengaruh terhadap nilai perusahaan. Selanjutnya temuan lainnya bahwa ROA dan CAR berpengaruh signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan memiliki pengaruh negatif signifikan terhadap nilai perusahaan. Penelitian ini menggunakan sampel perusahaan perbankan, sehingga mungkin hasil penelitian tidak dapat digeneralisir. Kemudian temuan makalah ini dapat menambah literatur yang ada mengenai hubungan antara pengungkapan ESG dan nilai perusahaan. Temuan ini juga menjadi bukti bahwa pengungkapan ESG tidak memiliki pengaruh terhadap beberapa indikator ukuran nilai perusahaan. Selain itu hasil temuan penelitian ini masih membuka peluang untuk penelitian lebih lanjut bagaimana mekanisme pengungkapan ESG yang lebeih efektif, serta bagaimana meningkatkan kesadaran investor untuk menjadikan praktik ESG menjadi bahan pertimbangan dalam keputusan investasinya. Bagi regulator dan perusahaan, temuan ini dapat menjadikan masukan untuk dapat meningkatkatkan kualitas dan relvansi pengungkapan ESG
Analisis Penerapan Penggunaan Aplikasi Coretax pada Pemerintah Kabupaten Sukabumi Annisa Rahmawati; Romli Romli
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11588

Abstract

The Indonesian government continues to promote the modernization of tax administration through digital systems, one of which is the Core Tax Administration System (Coretax). This system is expected to enhance efficiency, transparency, and tax compliance, including within the public sector. This study aims to analyze the implementation of the Coretax application in the administration and reporting of Monthly Tax Returns (SPT Masa) by regional government expenditure treasurers in the Sukabumi Regency Government, as well as to identify the challenges encountered during its implementation.This research adopts a qualitative approach using field studies and literature reviews. Data were collected through in-depth interviews with expenditure treasurers from several Regional Government Work Units (SKPD) and through document analysis related to tax reporting. Data analysis was conducted descriptively, referring to the Technology Acceptance Model (TAM) and the Slippery Slope Framework to examine user perceptions, system utilization, and implications for tax reporting compliance.The findings indicate that the implementation of Coretax in the Sukabumi Regency Government has not yet been fully optimized. Several challenges were identified, including system access disruptions, application instability, limited user understanding, and insufficient technical socialization and assistance. These issues have led to delays in Monthly Tax Return reporting, discrepancies in tax data, and obstacles in financial disbursement processes and revenue-sharing fund distribution. Nevertheless, Coretax demonstrates significant potential to support orderly tax administration if accompanied by system improvements and strengthened human resource capacity.The study concludes that the successful implementation of Coretax is influenced not only by technological aspects but also by user readiness, organizational support, and continuous assistance strategies. The results of this study are expected to provide valuable input for local governments and the Directorate General of Taxes in improving the implementation of Coretax within the public sector.
The Effect of Islamic Corporate Governance Disclosure and Operational Efficiency on Financial Sustainability in Islamic Commercial Banks in Indonesia for the 2020–2024 Period Elsa Shifa Alfitriani; Romli Romli
International Journal of Social Sciences and Humanities Vol. 4 No. 2 (2026): International Journal of Social Sciences and Humanities
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ijssh.v4i2.2682

Abstract

This study aimed to analyze the effect of Islamic Corporate Governance Disclosure and operational efficiency on Financial Sustainability in Islamic Commercial Banks in Indonesia during the 2020–2024 period. This study used a quantitative approach with secondary data obtained from annual reports and financial statements of 12 Islamic Commercial Banks. The sampling technique used was saturated sampling with a total of 60 observations. Data analysis was conducted using multiple linear regression analysis with IBM SPSS Statistics 31. The results showed that Islamic Corporate Governance Disclosure had a positive but insignificant effect on Financial Sustainability. Meanwhile, operational efficiency had a positive and significant effect on Financial Sustainability. Simultaneously, both variables did not significantly affect Financial Sustainability. These findings indicate that operational efficiency plays a more important role in improving sustainable financial performance in Islamic banks. Therefore, Islamic Commercial Banks are expected to improve operational efficiency to maintain long-term financial sustainability.
The Influence of Board of Directors Characteristics on Financial Distress (Case Study of Automotive and Components Companies Listed on the IDX for 2017-2023) Ningtyas Mardita Wulandari; Romli Romli
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1919

Abstract

This research is motivated by the delisting of automotive and component companies on the Indonesia Stock Exchange (IDX) in 2024. This issue can be explained by a variety of variables, such as the board of directors' approach to strategic decision-making.  As a result, the purpose of this study is to analyze and investigate the impact of board of directors characteristics, such as board gender diversity, board size, and board educational background, on financial distress in automotive and components companies listed on the IDX between 2017 and 2023.  The methodology used was a quantitative methodology with secondary data gathered from 11 companies' annual reports and financial statements over a seven-year observation period, yielding 77 samples obtained through a purposive sampling method. The financial distress variable is measured using the Altman Z-Score method. Data analysis is conducted using multiple linear regression with SPSS 31 software. The results of the partial analysis indicate that board gender diversity had a significant positive effect on financial distress, while board size had a significant negative effect. In contrast, board educational background was not found to have a significant effect. However, the simultaneous analysis revealed that the three board characteristics together had a significant impact on financial distress. These findings underscore the complexity of the board of directors' role in mitigating a company's financial risk, where the combination of these characteristics has a stronger effect than their individual influences.
The Effect of Green Accounting Implementation, Sales Growth, and Firm Size on Firm Value (A Study on Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2023) Nabila Sabriyanti; Romli Romli
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.130

Abstract

This research examines how environmental accounting practices, revenue expansion, and company scale affect corporate valuation. The researchers employed a quantitative approach using associative causal analysis. Through purposive sampling, they selected 22 consumer goods companies trading on the Indonesian Stock Exchange from 2019 to 2023, generating 110 data observations. The findings reveal that environmental accounting practices alone do not impact corporate value. However, revenue growth and company size both demonstrate positive and statistically significant effects on firm valuation. When examined together, all three factors collectively influence corporate value in a meaningful way. These findings offer valuable insights for investment professionals and corporate executives when making strategic decisions that balance environmental sustainability considerations with financial performance objectives.
The Effect of Integrity, Independence, and Competence on Audit Quality at the Regional Inspectorate of Bandung Regency Risma Trinur Pebriyanti; Romli Romli
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9923

Abstract

This study aims to analyze the influence of integrity, independence, and competence of internal auditors on audit quality at the Bandung Regency Regional Inspectorate. The background of the study is based on the results of the 2024 APIP Capability Evaluation by the BPKP Representative of West Java Province, which shows that the Bandung Regency Regional Inspectorate is still at Level 3, with several Areas of Improvement, especially in the implementation of compliance audits and performance audits that are not optimal in producing strategic and sustainable recommendations. This study uses a quantitative method with a sample of 65 internal auditors and multiple linear regression data analysis techniques. The results show that integrity does not significantly affect audit quality, while independence and competence have a positive and significant effect on audit quality. Simultaneously, integrity, independence, and competence have a significant effect on audit quality. These findings indicate that improving audit quality within the Bandung Regency Regional Inspectorate is more influenced by strengthening the independence and competence of internal auditors.
Co-Authors Abdurohim Abdurohim Ali Rahman Reza Zaputra Annisa Rahmawati Elsa Shifa Alfitriani Nabila Sabriyanti Ningtyas Mardita Wulandari Risma Trinur Pebriyanti Vicky Dzaky Cahaya Putra