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FUNDAMENTAL ASPECTS OF THE COMPANY IN INCREASING DIVIDENDS Saptian, Egi; Safitri, Rika Henda; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3561

This study aims to examine the influence of debt policy, free cash flow, profitability, liquidity, and firm size on dividend policy in mining companies listed on the Indonesia Stock Exchange for the period 2019–2023. The sampling method used is purposive sampling with a total of 75 companies. The data processing technique employed is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The test results in this study indicate that free cash flow has a positive and significant influence on dividend policy, while debt policy, liquidity, and firm size do not have a significant effect on dividend policy. Meanwhile, profitability has a negative and significant effect on dividend policy.

The Effect of CEO Ethnicity, Ownership Concentration, and Audit Committee on Audit Report Lag Kalsum, Umi; Safitri, Rika Henda; Atiyatna, Dirta Pratama; Audrey, Audrey
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.1977

Purpose: This study examines several factors that may affect audit report lag, including CEO ethnicity, ownership concentration, and the number of audit committee meetings among LQ 45 companies in Indonesia from 2019 to 2022. Methods: This study employed a quantitative descriptive method to examine the relationships between variables, including the partial effects. SPSS was used as the statistical analysis tool to conduct descriptive statistics, assess assumption classifications, perform regression analysis of the research model, and test hypotheses using partial tests and the coefficient of determination. Results: The results of this study indicate that the CEO ethnicity and audit committee variables do not significantly affect audit report lag. However, the audit committee variable partially has a significant influence on audit report lag. Conclusion: CEO ethnicity does not significantly affect audit report lag. In contrast, ownership concentration significantly affects audit report lags. Furthermore, the audit committee variable does not significantly affect the audit report lag. Limitation: Audit Report Lag can reduce the usefulness and reliability of financial reports for users. There is a lack of references to these variables, especially the rarely studied ethnic variables. This study contributes to the literature by examining the relationship between the ethnicity and race of CEOs at LQ 45 companies as the research subject. Contributions: This study contributes to the audit literature by providing empirical evidence of the influence of CEO ethnicity, ownership concentration, and audit committee activities on audit report lag, specifically within LQ45 companies in Indonesia, highlighting the unique role of ethnic diversity in corporate governance contexts.

DO CEO CHARACTERISTICS AND MANAGEMENT REAL INFLUENCE PROFITS COMPANY PERFORMANCE? EVIDENCE FROM INDONESIA Safitri, Rika Henda; Wijaya, Ferencia Maria; Yuniartie, Emylia; Kalsum, Umi
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.12530

This study addresses a significant research gap in the transportation and logistics sector, focusing on the impact of CEO characteristics and Real Earnings Management (REM) on firm performance. Given the sector's critical role in the global economy and its substantial changes pre- and post-COVID-19, this research is particularly relevant. Using multiple regression analysis (MRA), the study examines CEO Narcissism, Education Level, Gender, and Tenure in IDX-listed firms from 2018 to 2022. Results indicate that CEO Narcissism and Education Level do not significantly affect performance, while Gender has a positive impact, and Tenure negatively influences performance. Additionally, there is no significant link between Narcissism/Education and REM practices, but REM moderates the relationships between Gender, Tenure, and firm performance. These findings provide valuable insights for stakeholders, highlighting the importance of managing earnings effectively to boost financial performance, investor confidence, and sustainable growth in the transportation and logistics sector.

Financial Independence, Accountability, Transparency, and Their Influence on Local Government Corruption in Sumatra Provinces Daud, Rochmawati; Safitri, Rika Henda; Pratiwi, Trie Sartika; Imelda, Imelda; Devana, Maura Marcia
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.v10i1.2874

This study aims to analyze financial performance, accountability, and transparency in reducing corruption practices in Indonesia, particularly in provincial governments on the island of Sumatra. This study uses secondary data, namely Audit Reports (LHP), as well as corruption level data obtained from the Supreme Court website, with a sample of 10 city governments selected based on specific criteria (purposive sampling). A total of 50 observations were made from 2019 to 2023. Financial performance (independence ratio) had a significant effect on the level of corruption with a significance value of 0.0000 (<0.05) and a positive regression coefficient of 30.548, while accountability and transparency did not show a significant effect. This indicates that the higher the financial performance (independence ratio), the higher the level of corruption tends to be. Higher accountability does not necessarily reduce the level of corruption. Transparency of local government financial reports (LKPD) does not affect the level of government corruption

The Effect of CEO Ethnicity, Ownership Concentration, and Audit Committee on Audit Report Lag Kalsum, Umi; Safitri, Rika Henda; Atiyatna, Dirta Pratama; Audrey, Audrey
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.1977

Purpose: This study examines several factors that may affect audit report lag, including CEO ethnicity, ownership concentration, and the number of audit committee meetings among LQ 45 companies in Indonesia from 2019 to 2022. Methods: This study employed a quantitative descriptive method to examine the relationships between variables, including the partial effects. SPSS was used as the statistical analysis tool to conduct descriptive statistics, assess assumption classifications, perform regression analysis of the research model, and test hypotheses using partial tests and the coefficient of determination. Results: The results of this study indicate that the CEO ethnicity and audit committee variables do not significantly affect audit report lag. However, the audit committee variable partially has a significant influence on audit report lag. Conclusion: CEO ethnicity does not significantly affect audit report lag. In contrast, ownership concentration significantly affects audit report lags. Furthermore, the audit committee variable does not significantly affect the audit report lag. Limitation: Audit Report Lag can reduce the usefulness and reliability of financial reports for users. There is a lack of references to these variables, especially the rarely studied ethnic variables. This study contributes to the literature by examining the relationship between the ethnicity and race of CEOs at LQ 45 companies as the research subject. Contributions: This study contributes to the audit literature by providing empirical evidence of the influence of CEO ethnicity, ownership concentration, and audit committee activities on audit report lag, specifically within LQ45 companies in Indonesia, highlighting the unique role of ethnic diversity in corporate governance contexts.

DIGITAL GOVERNANCE AS A CONDITIONAL ANTI-FRAUD MECHANISM: THE INTERACTIVE EFFECTS OF ELECTRONIC PROCUREMENT, ELECTRONIC GOVERNMENT, AND BERAKHLAK ORGANIZATIONAL CULTURE Safitri, Rika Henda; Susetyo, Didik; Saftiana, Yulia; Yusrianti, Hasni
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 1 (2026): Volume 10, Nomor 1, February 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i1.53377

Fraud in public procurement remains a persistent governance problem despite the widespread implementation of digital systems in the public sector. Although prior studies confirm that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture in explaining fraud detection effectiveness remains limited, particularly at the ministerial level in developing countries. This study aims to examine the impact of e-procurement and e-government on fraud detection and to analyze the moderating role of BerAKHLAK organizational culture within the Indonesian Ministry of Immigration and Corrections. This research employs a quantitative approach using survey data collected from 320 procurement and budget officials across 33 provinces in 2024-2025. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to evaluate both direct and moderating effects. The results indicate that e-procurement (β=0,451; p<0,001) and e-government (β=0,357; p<0,001) have positive and significant effects on fraud detection. Furthermore, BerAKHLAK organizational culture significantly strengthens the influence of both e-procurement (β = 0,307, p<0,001) and e-government (β = 0,315, p < 0,001). The structural model explains 63,6% of the variance in fraud detection, demonstrating substantial explanatory power. This study offers novelty by developing an integrated moderated model that positions organizational culture as a contextual enhancer of digital fraud control mechanisms. The findings extend Agency Theory, the Theory of Planned Behavior, and fraud hexagon theory within a digital governance context. Practically, the results highlight that technological sophistication alone is insufficient; effective fraud detection requires the simultaneous strengthening of ethical organizational values to ensure sustainable and accountable public governance.

PELATIHAN PERHITUNGAN BIAYA PRODUKSI PEMBUATAN SUSU KURMA DI DESA SUNGAI BUAYA KECAMATAN PEMULUTAN KABUPATEN OGAN ILIR Wahyudi, Tertiarto; Kalsum, Umi; Mukhtaruddin, Mukhtaruddin; Safitri, Rika Henda; Novriansa, Agil; Novelia, Rizka; Pratiwi, Trie Sartika; Padriansyah, Padriansyah; Putri, Shelly Prahadian; Hasibuan, Mahdanisa Anggita
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): Inpress Vol. 7 No. 2 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i2.56664

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha mikro, kecil, dan menengah (UMKM) di Desa Sungai Buaya, Kecamatan Pemulutan, Kabupaten Ogan Ilir, dalam melakukan perhitungan biaya produksi pembuatan susu kurma secara tepat dan sistematis. Selama ini, sebagian besar pelaku UMKM belum memiliki pemahaman yang memadai mengenai komponen biaya produksi, sehingga penetapan harga jual produk sering kali hanya berdasarkan perkiraan dan tidak mempertimbangkan seluruh unsur biaya yang dikeluarkan. Pelatihan ini dilaksanakan dengan metode ceramah, diskusi, studi kasus, dan praktik langsung perhitungan biaya produksi susu kurma. Peserta yang terdiri dari 21 orang diberikan pemahaman mengenai konsep biaya bahan baku, biaya tenaga kerja langsung, serta biaya overhead produksi, kemudian dilatih untuk menyusun perhitungan harga pokok produksi per satuan produk secara sederhana dan aplikatif. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kemampuan peserta dalam mengidentifikasi dan mengelompokkan biaya serta menghitung total biaya produksi secara lebih akurat. Peserta juga mampu menentukan harga jual yang lebih rasional berdasarkan struktur biaya yang telah dihitung. Dengan adanya pelatihan ini, pelaku UMKM diharapkan dapat meningkatkan efisiensi usaha, mengoptimalkan keuntungan, serta mengembangkan usaha susu kurma secara berkelanjutan dan lebih profesional.

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