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All Journal Jurnal Akuntansi dan Keuangan Proceeding of International Conference on Social Science and Humanity
Riyanto Setiawan
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Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Tingkat Pengungkapan, Transaksi COMPATIBILITY ANALYSIS OF THE LEVEL OF DISCLOSURE OF RELATED PARTY TRANSACTIONS WITH PSAK 7 (Study in a Manufacturing Company listed on the IDX): disclosure, related party transactions, Results of Analysis of Disclosure Level of Related Party Transactions in the Manufacturing Industry in 2022 Akhmad Fikki Al Hidayah; Yulinartati, Yulinartati; Riyanto Setiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1823

Abstract

The purpose of this study aims to describe the level of disclosure of related party transactions in the manufacturing industry and compare between sectors as well as test and analyze its effect on firm value in manufacturing industries listed on the Indonesia Stock Exchange. Research Methods This research is a descriptive study using content analysis in related party reports in annual reports. To perform content analysis on a text, a code is given which is divided into several categories and then analyzed using conceptual analysis or relational analysis. Conceptual analysis functions to analyze and interpret the text by coding the text into manageable content categories. Meanwhile, relational analysis builds on conceptual analysis by examining the relationship between concepts in a text. The results of the study show that with regard to the Disclosure Practices of Related Party Transactions, manufacturing companies as well as other corporate entities listed on the Indonesia Stock Exchange (IDX) refer to the provisions of PSAK 7 of 2018. Related Party Disclosure Practices disclosed in the issuer's annual report can be grouped into 2 namely mandatory disclosure (mandatory disclosure) and voluntary disclosure (voluntary disclosure). The level of disclosure of related party transactions in manufacturing companies that are overall (oscore) gets a score of 64.4% and is categorized as a level of disclosure with moderate/medium compliance. The level of disclosure of related party transactions in manufacturing companies that are mandatory (mandatory) gets a score of 73.8% and is classified into a level of disclosure with a moderate level of compliance. As for voluntary disclosure, it gets a score of 58.2%. And can be classified into the level of disclosure with a low level of compliance.
THE EFFECT OF ADAPTIVE WORK BEHAVIOR, SELF EFFICACY, EMPLOYEE COMPETENCE AMD JOB SATISFACTION ON THE PERFORMANCE OF BKPP BANYUWANGI Aliya, Ikfina Himmati; Riyanto Setiawan; Amalina Maryam Zakiyyah
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.176

Abstract

Objective: This study aims to analyze the influence of adaptive work behavior, self-efficacy, employee competence, and job satisfaction on the performance of employees of the Banyuwangi Civil Service, Education, and Training Agency (BKPP). In the context of personnel services, BKPP has an important role in managing personnel administration and developing the competence of state civil servants (ASN). However, there are challenges in optimizing the digital service system through the SILAKAN application, especially due to age gaps and generational differences among employees. Method: This study uses a quantitative approach with an explanatory research design, where the research sample consisted of 98 respondents taken using a saturated sampling technique. Data were analyzed using multiple linear regression through SPSS 25.0. Results: The results showed that all variables, namely adaptive work behavior, self-efficacy, employee competence, and job satisfaction, had a significant effect on the performance of BKPP Banyuwangi employees. Novelty: This study offers novelty by integrating four variables simultaneously to provide a more comprehensive understanding of the factors that influence employee performance. In addition, this study also highlights the importance of the influence of technology in the personnel service system, which has not been widely discussed in the related literature. It is hoped that the results of this study can contribute to the development of strategies to improve employee performance through an approach based on organizational behavior and technological innovation.
THE EFFECT OF MURABAHAH CONTRACT AND LOCATION ON HOUSING PURCHASE INTENTION WITH BRAND IMAGE AS AN INTERVENING VARIABLE Cahyadi, H. Aditya; Budi Santoso; Riyanto Setiawan
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.188

Abstract

Objective: The study aims to analyze the influence of murabahah contracts on housing purchase intention with brand image as an intervening variable. Method: The population in this study is all housing consumers who use sharia financing. The researcher used a purposive sampling method with the criteria of consumers who have used murabahah contracts for home financing. The data analysis method used in this study is the Structural Equation Model (SEM). Results: The results of the study show that murabahah contracts have an effect on the brand image of housing. The murabahah contract affects the purchase intention of housing. Novelty: Novelty in the study is brand image as an intervening variable because the company's brand image has a great impact on increasing housing purchase decisions supported by murabahah contracts and location. The benefit of this research is to assist property developers in designing more effective marketing strategies and attracting consumer interest.
Co-Authors Akhmad Fikki Al Hidayah Aliya, Ikfina Himmati Budi Santoso Cahyadi, H. Aditya Yulinartati Yulinartati, Yulinartati Zakiyyah, Amalina Maryam