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All Journal Krisna: Kumpulan Riset Akuntansi ACCOUNTABILITY International Journal of Environmental, Sustainability, and Social Science Solusi: Jurnal Kajian Ekonomi dan Bisnis JSAP : Journal Syariah and Accounting Public JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Metta: Jurnal Penelitian Multidisiplin Ilmu
Marten PUYO
Universitas Ichsan Gorontalo
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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Environmental Uncertainty: Typology Of Strategy And Strategic Management Accounting Techniques On Company Performance Marten PUYO; Sutrisno T; Aulia Fuad RAHMAN; Erwin SARASWATI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 2 (2022): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i2.231

Abstract

Uncertain environmental conditions and typology of corporate strategy are the determining factors in improving company performance. This study aims to prove the analysis results of the typology of strategic management accounting techniques on company performance and test the role of environmental uncertainty in moderating the typology of strategies on company performance. This research is quantitative research with data collection using a survey method. The sample in this study was 237 managers of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling using the type of probability sampling. Data analysis in this study used the PLS-SEM (partial least square modeling) analysis method through the SmartPLS 3.0 program. There are three findings in this study, namely. First, the typology of strategy has a significant effect on company performance. Second, strategic management accounting techniques have a substantial impact on company performance. Third, environmental uncertainty has strengthened the influence of strategy typology on company performance. This study also analyzes the results of the 'Fit' contingency test for the prospector, defender, and analyzer strategy typology variables on company performance through crosstab analysis using the SPSS.25 program. Based on the results of the contingency fittest, it has been proven that when conditions of environmental uncertainty are high in a competitive environment, companies can use a strategy typology with a prospector strategy rather than a company with a defender or analyzer strategy. The fittest prospector strategy typology is more appropriate for companies to improve performance.
Good Corporate Governance and Financial Performance of Pharmaceutical Companies in Indonesia Karnila Ramadhani Tuharea; Mursalam Salim; Marten Puyo
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Good Corporate Governance is a fundamental factor in producing reliable financial performance, so it will influence investors' judgment in determining their investments. This research aims to examine the influence of Good Corporate Governance as proxied by the Board of Directors, Board of Commissioners, and Audit Committee on the company's Financial Performance (Return On Assets). This research is archival research using annual report data from pharmaceutical companies listed on the Indonesia Stock Exchange. The data processed is data from the Board of Directors, Board of Commissioners, Audit Committee, and Financial Performance (Return On Assets). The population used in this research was 12 pharmaceutical companies during the 2018-2022 period with samples obtained from 8 companies using purposive sampling techniques. This research uses multiple regression analysis as a data analysis method with tools Eviews Software 12. The results of this research conclude that the Board of Commissioners, Board of Directors, and Audit Committee influence financial performance, while the Independent Board of Commissioners does not influence financial performance.
I IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT. ANEKA TAMBANG Tbk BERDASARKAN POJK NO.51/POJK.03/2017 Puyo, Marten; Sutadji, Ika Makherta; Indriastuty, Nina
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.341-360

Abstract

The aim of this research is to provide information and understanding regarding the implementation of corporate social responsibility (CSR) reporting in the sustainability report. This research was conducted to understand the things that the company has done and disclosed in the Sustainability Report in carrying out the CSR Program. The subject of this research is PT. Aneka Tambang Tbk, using the 2022 Sustainability Report. This report refers to the provisions of the Indonesian government as outlined in POJK No. 51/POJK.03/2017. The research method used in the research is descriptive-qualitative. The conclusion from the results of this research is that PT. Aneka Tambang Tbk has tried to meet the standards of the Indonesian government. The practices that have been carried out so far have reflected CSR activities and other things that have not been stated in the Sustainability Report. PT. Aneka Tambang Tbk has implemented practices that are beneficial for the environment and society in the long term to contribute to Indonesia's Sustainable Development Goals
M Kualitas Laporan Keuangan: Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kementerian Perhubungan BPTD Kelas II Provinsi Gorontalo) Puyo, Marten
Kajian Ekonomi dan Bisnis Vol. 18 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v18i2.176

Abstract

Improving the quality of financial reports can be done by consistently applying public sector accounting standards and conducting regular audits of financial reports. The aim of the research is to determine and analyze the role of the quality of financial reports in moderating the application of public sector accounting reporting standards on the accountability of government agency performance. The research method approach used is a quantitative research method with the type of analysis used is survey analysis, using the PLS-SEM (partial least square modeling) analysis tool. The sample in the research was financial report managers, namely 46 respondents. Based on the results of this research, firstly, the implementation of public sector accounting has a positive and significant effect on the accountability of government agency performance. Second, the quality of financial reports cannot moderate the application of public sector accounting to the accountability of government agency performance. The higher the quality of the financial reports, the greater the possibility that the financial reports can meet the information needs of stakeholders
Efektivitas LAPOR! Dalam Upaya Peningkatan Kualitas Layanan Publik di Kabupaten Bolaang Mongondow Selatan Usman, Nur’adin Feriyanto; Arifin; Puyo, Marten
Jurnal Penelitian Multidisiplin Ilmu Vol 3 No 4 (2024): Desember
Publisher : Melati Institute

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Abstract

This research examines the effectiveness of the LAPOR! (People's Online Aspiration and Complaint Service) platform as a tool to improve the quality of public services in South Bolaang Mongondow Regency. LAPOR! is designed to facilitate the public in submitting aspirations and complaints through digital channels. Although it has been implemented since 2018, the number of complaints submitted in the district is still very low compared to the national average, indicating challenges in its adoption and utilization. The research used a case study approach to explore the level of community participation, the admin's ability to manage reports, and the platform's role in supporting government transparency and responsiveness. The results show that low digital literacy and limited infrastructure are major barriers. However, when optimized, LAPOR! has the potential to be an effective tool to improve government-community relations, accelerate complaint handling, and promote public service accountability. This research recommends strengthening digital literacy, training admins, and improving access to technology to maximize the function of LAPOR! in South Bolaang Mongondow District.
Peranan Akuntansi Manajemen Dalam Meningkatkan Kinerja UMKM Melalui Pengambilan Keputusan Puyo, Marten
JSAP : Journal Syariah and Accounting Public Vol 7, No 2 (2024): Desember 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.2.65-78.2024

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peranan akuntansi manajemen dalam meningkatkan kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di Gorontalo, melalui pengambilan keputusan. Akuntansi manajemen, melibatkan pengumpulan, analisis, dan pelaporan informasi keuangan dan non-keuangan. Akuntansi manajemen juga memainkan peran krusial dalam membantu UMKM dalam merencanakan, mengendalikan, dan mengevaluasi aktivitas bisnis perusahaan. Melalui analisis data yang komprehensif dan relevan, akuntansi manajemen membantu manajemen dalam membuat keputusan yang lebih tepat dan berbasis informasi. Dengan demikian akuntansi manajemen dapat meningkatkan efisiensi operasional, mengoptimalkan penggunaan sumber daya, dan mencapai tujuan strategis perusahaan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus, wawancara mendalam, dan analisis data sekunder. Hasil penelitian menunjukkan bahwa penerapan akuntansi manajemen yang efektif memungkinkan UMKM di Gorontalo untuk dapat meningkatkan efisiensi operasional, mengelola biaya, dan menetapkan harga yang kompetitif, yang pada akhirnya berkontribusi pada peningkatan profitabilitas dan daya saing. Akan tetapi, terdapat beberapa UMKM Gorontalo, masih memiliki tantangan seperti keterbatasan terhadap sumber daya, kurangnya pengetahuan, dan akses terbatas ke teknologi masih menghambat penerapan akuntansi manajemen secara optimal. Penelitian ini menyarankan perlunya pelatihan, akses teknologi, dan bantuan konsultasi untuk memaksimalkan manfaat akuntansi manajemen bagi UMKM Gorontalo. Dengan demikian, UMKM Gorontalo diharapkan dapat lebih baik dalam membuat keputusan strategis dan operasional, meningkatkan kinerja perusahaan yang kompetitif
Dampak Herding dan Overconfidence terhadap Keputusan Investasi: Peran Persepsi Risiko sebagai Variabel Moderasi pada Investor Milenial dan Gen Z di Sulawesi Tenggara Hidayah, Fitriah Nurul; Puyo, Marten; Arifin
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

Beberapa tahun terakhir, iklim investasi di Indonesia mengalam perubahan yang cukup signifikan. Tren ini terlihat dari meningkatnya minat masyarakat terhadap berbagai instrumen investasi, terutama di kalangan generasi muda seperti milenial dan Gen Z. Bukan hanya menjadi tren sesaat, investasi kini telah menjadi bagian dari gaya hidup finansial generasi ini. Hal tersebut tidak terlepas dari pesatnya perkembangan teknologi digital serta meningkatnya literasi keuangan yang membuka akses lebih luas dan mudah terhadap dunia investasi.
Pengaruh Kualitas Pelayanan dan Harga terhadap Keputusan Pembelian melalui Kepuasan Konsumen sebagai Variabel Intervening: Studi pada Toko Abadi Kecamatan Gadung Kabupaten Buol Said, Miranti Ar; Darnawati; Puyo, Marten
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

Consumer purchasing decisions have made one of the most important aspects for companies, because they are considered a valuable asset. Important aspects related to purchasing decisions include service quality, price, and customer satisfaction. This study aims to determine and analyze the effect of service quality and price on purchasing decisions through customer satisfaction at Abadi Store, Gadung District, Buol Regency. The sample in this study were 150 respondents as customers who often make purchases at Toko Abadi, Gadung District, Buol Regency. Data analysis in this study used the path analysis method through PLS-SEM with Algorithm and Bootstrapping calculations with the SmartPLS 3.0 software program. The results of the research on the first hypothesis that service quality has a positive and significant effect on purchasing decisions. This is evidenced by a p-value of 0.020, a t-statistic of 2.069, and an influence coefficient of around 0.137. The second hypothesis is that price has a positive and significant effect on purchasing decisions. The results of proving this hypothesis show a coefficient value of 0.574, a t-statistic of 9.415, and a p-value of 0.000. The third hypothesis is that service quality has a positive and significant effect on customer satisfaction. This result is evidenced by a coefficient value of around 0.283, a t-statistic of 3.825, and a p-value of around 0.000. The fourth hypothesis that price has a positive and insignificant effect on customer satisfaction, this is evidenced by a coefficient value of 0.122, a t-statistic of 1.461, and a p-value of 0.072. The fifth hypothesis that customer satisfaction has no positive and significant effect on purchasing decisions. This is evidenced by the negative coefficient value (-0.228) with a t-statistic of 3.192 and a p-value of 0.001. The sixth hypothesis is that customer satisfaction can mediate the effect of service quality on purchasing decisions. This is because the coefficient value is -0.065, with a t-statistic of 2.526 and a p-value of 0.006. the seventh hypothesis that customer satisfaction cannot provide a mediating role in the effect of price on purchasing decisions. This is evidenced by the coefficient of determination of -0.028, t-statistic of 1.199, and p-value of 0.115
Peran Kompetensi Memoderasi Pendidikan dan Pelatihan (Diklat) dan Motivasi terhadap Kinerja Pegawai Badan Kepegawaian Daerah Provinsi Gorontalo Sako, Inggred Raliandy; Sakir, Moch; Puyo, Marten
Jurnal Penelitian Multidisiplin Ilmu Vol 4 No 1 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis “Peran Kompetensi Memoderasi Pendidikan dan Pelatihan (Diklat) dan Motivasi Terhadap Kinerja Pegawai Badan Kepegawaian Daerah Provinsi Gorontalo. Sampel dalam penelitian ini sebanyak 69 responden selaku Aparatur Sipil Negara pada Badan Kpegawaian Daerah Provinsi Gorontalo. Analisis data dalam penelitian ini menggunakan metode analisis path melalui PLS- SEM dengan perhitungan Algorithm dan Bootstrapping dengan menggunakan program SmartPLS 3.0. Hasil penelitian pada hipotesis pertama bahwa Pendidikan dan Pelatihan (diklat) berpengaruh positif dan signifikan terhadap Kinerja Pegawai. Hal ini dibuktikan dengan nilai p value sebesar 0,000 dengan t statistik sebesar 4,078. Hipotesis kedua Motivasi tidak berpengaruh positif dan signifikan terhadap Kinerja Pegawai. Hasil pembuktian dari hipotesis ini menunjukkan nilai t statistik sebesar 1,416, dan nilai signifikansi (p value) adalah 0,079. Hipotesis ketiga bahwa Kompetensi memiliki peran memoderasi atau memperkuat hubungan Pendidikan dan pelatihan terhadap kinerja pegawai. Pada hipotesis ini dibuktikan dengan nilai signifikansi sebesar 0,003 dengan t statistik sebesar 2,761. Hipotesis keempat bahwa peran dari kompetensi berperan memoderasi, akan tetapi memperlemah hubungan motivasi kerja terhadap kinerja pegawai, hal tersebut dibuktikan dengan nilai p value sebesar 0,005 dengan t statistik sebesar 2,575 serta nilai korelasi memiliki nilai negative (-0,300).
Peran Keunggulan Bersaing Memoderasi Teknik Akuntansi Manajemen Strategis Terhadap Kinerja UMKM Puyo, Marten
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.48-61.2023

Abstract

Teknik akuntansi manajemen strategis serta keunggulan bersaing merupakan factor yang sangat penting dalam meningkatkan kinerja UMKM. Penelitian ini bertujuan untuk menganalisis peran keunggulan bersaing memoderasi teknik akuntansi manajemen strategis terhadap kinerja UMKM. Penelitian ini menggunakan penelitian kuantitatif dengan jenis survey terhadap 398 pimpinan perusahaan UMKM di Provinsi Gorontalo. Penarikan sampel penelitian dilakukan dengan menggunakan teknik probability sampling. Analisis data dalam penelitian ini menggunakan metode analisis PLS-SEM (partial least square modeling) melalui program SmartPLS 3.0. Hasil penelitian menemukan bahwa pertama teknik akuntansi manajemen strategis berpengaruh signifikan terhadap kinerja UMKM. Kedua keunggulan bersaing memoderasi teknik akuntansi manajemen strategis terhadap kinerja UMKM. Berdasarkan hasil pengujian, bahwa dalam menangani kompetitor, maka teknik akuntansi manajemen strategis melalui strategi benchmarking, analisis pelanggan, strategic costing dan pricing, competitor accounting serta strategi value chain menjadi peran penting dalam meningkatkan kinerja perusahaan. Sedangkan strategi keunggulan bersaing dalam memperkuat teknik akuntansi manajemen strategis terhadap kinerja UMKM, perusahaan berfokus pada pengembangan dalam inovasi produk.Kata Kunci: Teknik Akuntansi Manajemen Strategis, Keunggulan Bersaing, Kinerja UMKM
Co-Authors Arifin Aulia Fuad Rahman Darnawati Erwin Saraswati Hidayah, Fitriah Nurul Indriastuty, Nina Karnila Ramadhani Tuharea Mursalam Salim Said, Miranti Ar Sakir, Moch Sako, Inggred Raliandy Sutadji, Ika Makherta Sutrisno T Usman, Nur’adin Feriyanto