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All Journal CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Ilham Wahyudi
Faculty of Economics and Business, Jambi University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE EFFECT OF IMPLEMENTING GREEN ACCOUNTING AND CSR DISCLOSURES ON THE QUALITY OF FINANCIAL REPORTING WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE: (Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period) Anissa Wulan Dupa; Ahmad Hizazi; Ilham Wahyudi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.893

Abstract

The purpose of this study was to investigate the effects of incorporating green accounting and corporate social responsibility (CSR) disclosure on the quality of financial reporting, with a focus on the energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The researchers collected secondary data from the official website of the Indonesia Stock Exchange (www.idx.co.id) or the company websites using purposive sampling. To analyze the data, the researchers employed panel data regression analysis and moderating regression analysis. The results of the study showed that both green accounting and CSR disclosure had a significant impact on the quality of financial reporting. This suggests that companies that incorporate green accounting practices and disclose their CSR activities tend to have higher-quality financial reports. Furthermore, the study found that institutional ownership played a moderating role in the relationship between CSR disclosure and the quality of financial reporting. Specifically, companies with higher levels of institutional ownership showed a stronger relationship between CSR disclosure and financial reporting quality. This implies that institutional investors, who often have a long-term perspective and a focus on sustainability, may place more importance on CSR disclosure when evaluating the quality of financial reports. However, the study did not find any significant impact of institutional ownership on the relationship between green accounting and the quality of financial reporting. This suggests that institutional ownership does not play a significant role in strengthening the relationship between green accounting practices and financial reporting quality.
THE EFFECT OF USING E-COMMERCE, DIGITAL PAYMENT AND THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS ON ENTREPRENEURIAL INTEREST: (Study on Students of Accounting Department, Faculty of Economics and Business, Jambi University) Yulia Sapitri; Ilham Wahyudi; Yudi Yudi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1280

Abstract

The integration of e-commerce, digital payments, and Accounting Information Systems significantly enhances entrepreneurial interest among students. These technologies provide accessible and efficient tools for starting and managing businesses, fostering a greater inclination towards entrepreneurship. This study aims to analyze the influence of e-commerce, digital payment, and the quality of Accounting Information Systems (AIS) on the entrepreneurial interest of accounting students from the 2020 cohort at the University of Jambi. A saturated sampling technique was employed, resulting in a sample size of 171 active accounting students. Data collection was conducted through an online questionnaire consisting of several relevant questions. The results of the study indicate that e-commerce, digital payment, and the quality of AIS significantly affect students' entrepreneurial interest. These findings suggest that a good understanding and skills in using digital technology and information systems can encourage students' interest in entrepreneurship. Likewise, improving students' proficiency in online business, digital transactions, and computerized accounting can substantially boost their enthusiasm for entrepreneurship. Such skill development may result in more students starting their own businesses, potentially stimulating economic expansion and helping to lower joblessness among recent graduates.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF VILLAGE GOVERNMENT FINANCIAL REPORTING WITH AN INTERNAL CONTROL SYSTEM AS A MODERATION VARIABLE : (A Study in Tungkal Ilir District, Bram Itam District, Betara District, West Tanjung Jabung Regency) Andi Juhanesa Putra; Ilham Wahyudi; Rico Wijaya Z.
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.963

Abstract

This research aims to determine and test the influence of human resource competence and the use of information technology on the quality of village financial reports with an internal control system as moderation. The research population is village officials who are responsible for managing village funds in Tungkal Iir, Bram Itam and Betara Districts, West Tanjung Jabung Regency with a sample of 4 people from 22 villages. The research method is a quantitative method with Smart-PLS analysis. The research results concluded: (1) human resource competency has an influence on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, Tanjung Jabung Regency; (2) The use of information technology has an influence on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, West Tanjung Jabung Regency; (3) the internal control system is not able to moderate the competence of human resources on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, West Tanjung Jabung Regency and (4) the internal control system is not able to moderate the use of information technology on the quality of sub-district village financial reports.
Co-Authors Ahmad Hizazi Andi Juhanesa Putra Anissa Wulan Dupa Rico Wijaya Z Yudi Yudi Yulia Sapitri