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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Margareth Hasian Siagian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penggunaan Zahir Accounting dalam Optimalisasi Pencatatan Keuangan Dyandra Promosindo Surabaya Margareth Hasian Siagian; Oryza Tannar
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 5 (2024): September : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i5.802

Abstract

The aim of this research is to analyze the use of financial applications with Zahir accounting software implemented by PT. Dyandra Propertindo Surabaya. The benefit of this research is for all groups/parties, especially those who share the same frequency as the subject and object of research. The research method used is to carry out direct observations or observations at the company, then using the literature study method to increase the literature to match theory with findings in the field from the results of the second method, namely opinion poll interviews, to strengthen the findings from the research. The research results show that the use of financial applications based on Zahir Accounting software at PT. It can be said that Dyandra Propertindo Surabaya has been running for quite a long time and has been implemented properly and correctly in accordance with the flow and process of the application's functions. However, the company said there were still obstacles in implementing this software, mainly the internet network factor. The conclusion of this research is that PT. Dyandra benefits from using Zahir Accounting software from various aspects, including time, accuracy, effectiveness and flexibility in preparing company financial reports.
GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN PENGUNGKAPAN SUSTAINABILITY REPORT: STUDI PADA SUBSEKTOR PERBANKAN DI BEI 2019–2023 Margareth Hasian Siagian; Astrini Aning Widoretno
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11383

Abstract

This study examines the effect of Good Corporate Governance and Financial Performance on the disclosure of sustainability reports in Indonesian banking companies. Even though POJK No. 51/POJK.03/2017 requires banks to implement sustainable finance, in practice the disclosure of environmental aspects is still far behind social and economic aspects. The purpose of this research is to test whether managerial ownership, independent commissioners, board of directors, and return on assets (ROA) influence the level of sustainability report disclosure. The study uses a quantitative method with secondary data from 15 banks listed on the Indonesia Stock Exchange during 2019–2023, giving 75 firm-year observations. Data were analyzed using multiple linear regression. The results show that all variables have a effect. Managerial ownership gives the strongest influence, followed by independent commissioners, ROA, and the board of directors. The model explains 78.8% of the variation in disclosure. This research supports Stakeholder Theory, showing that governance and financial performance strengthen accountability to stakeholders. In practice, the findings suggest that stronger governance quality and financial performance can encourage banks to be more transparent and accelerate sustainable finance in Indonesia.
Co-Authors Oryza Tannar Widoretno, Astrini Aning