Article Per Year (5 Year)
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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Humanities and Social Studies
Hesty T Salle
Universitas Cenderawasih
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Transparency, Accountability, and The Concept of Value for Money on Public Sector Financial Management At The Regional Financial And Asset Management Agency (BPKD) Papua Province Klara Wonar; Masdianah Masdianah; Adolf Z.D Siahay; Bill J.C Pangayow; Hesty T Salle; Novalia H Bleskadit
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9868

Abstract

This research aims to determine the influence of transparency, accountability, and the concept of value for money on public sector financial management at BPKAD Papua Province. This type of research is associative. The sample in this study was 50 state civil servants in the secretariat sector, budget sector, district/city financial development sector, regional treasury and cash sector, regional asset management sector, and accounting sector. The data sources used in this research are primary data and secondary data. Data collection techniques using questionnaire data. The data analysis techniques used in this research consist of descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis tests, t-tests, f-tests, and coefficient of determination tests using applications. IBM SPSS version 23. The research results show that the variables of transparency, accountability, and the concept of value for money have a positive and significant effect on public sector financial management at BPKAD Papua Province. Keywords: Transparency Value, Accountability, Value for Money Concept, Financial Management in the Public Sector
Analysis Of Sustainability Report Disclosure Based On GRI 2021 Standards At BCA Bank In 2023-2024 Hesty T Salle; Sara Marlyn Paru
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2..12752

Abstract

This study proposes an analysis of sustainability reporting by Bank BCA, focusing on the Global Reporting Initiative (GRI) standards as the main framework. Sustainability reports that combine financial and non-financial information are crucial for companies to communicate their economic, social and environmental impacts to stakeholders and gain legitimacy. The purpose of this study is to evaluate the extent to which Bank BCA has disclosed sustainability information in accordance with GRI standards, which will provide insights for interested parties regarding the implementation of GRI standards in the Indonesian banking sector. The results show that Bank BCA has implemented sustainability reporting for the 2022–2024 period with high consistency and an upward trend from year to year. In terms of GRI 2 (General Disclosure), BCA achieved fully applied status, thereby strengthening its legitimacy through transparent governance and strategies. GRI 200 (Economic Performance) was in the well applied category with contributions to the creation and distribution of sustainable economic value as a manifestation of the profit dimension. GRI 300 (Environmental Performance) shows a commitment to the planet dimension through recycling initiatives, although there is still room for improvement in the details of waste management, while GRI 400 (Social Performance) is in the well applied to fully applied category with a focus on employee welfare, financial literacy, and social contribution as a manifestation of the people dimension. Overall, the results of this study are in line with the Triple Bottom Line principle and legitimacy theory, and show that the disclosure of sustainability reports not only complies with Law No. 40/2007 and POJK No. 51/2017, but also strengthens employee trust, customer loyalty, and BCA's reputation as a bank committed to sustainability.
Determinants Of The Timeliness Of Financial Reporting Of Banking Companies Listed On The BEI Hesty T Salle; Muslimah S Munir; Otniel Safkaur
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.11680

Abstract

The purpose of this study was to analyse the effect of profitability, liquidity, , , leverageaudit and opinioncompany size on the timeliness of financial financial reporting in banking companies listed on the IDX in 2020 - 2022. The tested factors in this study are profitability measured using return on assets (ROA), liquidity measured using current ratio (CR), ), leverage measured using debt to equity ratio (DERaudit opinion measured using dummy , and variablescompany size measured using size (LN). This type of research is quantitative. The sample in this study were 45 banking companies listed on the IDX in 2020 - 2022. technique The sampling in this study was purposive sampling. tool the analytical used is multiple linear regression analysis. The results of the analysis can be concluded that: profitability affects the timeliness of financial reporting. Liquidity affects the timeliness of financial reporting, leverage has no effect on the timeliness of financial reporting. Audit opinion affects the timeliness of financial reporting. Company size affects the timeliness of financial reporting.
Co-Authors Adolf Z. D. Siahay Bill J.C Pangayow Masdianah Masdianah Muslimah S Munir Novalia H Bleskadit Otniel Safkaur Sara Marlyn Paru Wonar, Klara