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All Journal Akubis: Jurnal Akuntansi dan Bisnis JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Moneter : Jurnal Ekonomi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Emilia Gustini
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Struktur Kepemilikan, Leverage dan Return On Asset (ROA) Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Yang Terdaftar Dibursa Efek Indonesia Tahun 2021-2023 I Gede Surya Suwana Saputra; Emilia Gustini
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.874

Abstract

This research aims to analyze the influence of liquidity, ownership structure, leverage, and Return On Assets (ROA) on dividend policy in companies on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. Dividend policy is an important decision for a company in determining the allocation of profits that will be distributed to shareholders and those that will be retained for investment purposes. Liquidity reflects a company's ability to meet short-term obligations, while ownership structure highlights the role of shareholders and managers in decision making. Leverage, which indicates the use of debt in financing, and ROA, as an indicator of profitability, are also considered important factors influencing dividend policy. This research differs from previous research with the addition of leverage variables as well as differences in population, sample and research period. It is hoped that the results of this research will provide a more comprehensive understanding of the factors that influence dividend policy and its implications for company value.
Analisis Variance Anggaran Dan Realisasi Belanja Perjalanan Dinas Pada Dinas Kearsipan Provinsi Sumatera Selatan Emilia Gustini; Viara, Viara Meiza
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Official travel expenses represent a key component of the operational budget in government institutions, requiring efficient and accountable management. This study aims to analyze, identify contributing factors, and evaluate the effectiveness of budget management and the realization of official travel expenditures at the South Sumatra Provincial Archives Office. A descriptive quantitative method was employed, using variance analysis techniques to compare the allocated budget with actual spending. The data used were secondary data sourced from the 2022 budget report. The analysis results indicate that the management of official travel budgets in 2022 was effective and efficient, with a realization rate of 96.53% of the total allocated budget and a positive variance of 3.47%. This reflects budget efficiency without compromising the quality of activity implementation.
Analisis Mekanisme Penyusunan Anggaran Belanja Barang dan Belanja Pegawai di Instansi Kepolisian Polrestabes Palembang Emilia Gustini; Marcelina Angraini
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.84

Abstract

In an era of globalization marked by intense competition, effective and efficient budget management is the key to organizational success, including in the law enforcement sector. This study aims to analyze the budgeting mechanism for goods and personnel expenditures within the Greater City Police (Polrestabes) of Palembang. The primary focus of this research is to assess the extent to which the budgeting process is conducted in a structured manner, based on regulations, and aligned with the operational needs of the institution. Based on literature reviews and empirical studies, it was found that the budgeting process at Polrestabes Palembang still faces several challenges, such as delays in data input, limited understanding of performance-based budgeting systems, and weak inter-unit coordination. The complexity of police operational needs, which differ from other civil institutions, requires a specialized budgeting approach. This study adopts a qualitative descriptive approach, utilizing data collection techniques including observation, interviews, and document analysis. The results of this study are expected to contribute to the development of more accountable, transparent, and targeted public budgeting policies, particularly in the security and law enforcement sectors.
Pengaruh Komite Audit, Corporate governance, dan Audit Tenure Terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Energi Suci Tania; Emilia Gustini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9570

Abstract

This study aims to analyze the influence of the Audit Committee, Corporate Governance, and Audit Tenure on the integrity of financial reports in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The issue of financial reporting integrity has come under scrutiny due to numerous cases of manipulation and weak transparency in the energy sector. Using a quantitative approach and multiple linear regression analysis on 105 observational data sets, this study simultaneously and partially examines the influence of independent variables on financial report integrity, as proxied by earnings management. The results indicate that the Audit Committee and Audit Tenure have a significant positive effect on financial report integrity, with significance values of 0.017 and 0.002, respectively. Conversely, Corporate Governance has no significant effect (sig = 0.141), although the relationship is positive. These findings emphasize the importance of effective audit oversight and a stable auditor-client relationship in maintaining the reliability of financial reports, while the implementation of Corporate Governance needs to be substantially strengthened. This research contributes to understanding the determinants of financial reporting quality in strategic, risk-prone sectors.
Co-Authors I Gede Surya Suwana Saputra Marcelina Angraini Suci Tania Viara, Viara Meiza