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All Journal Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Journal of Accounting and Finance Management (JAFM)
Carlos Pangestu, Juan
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Economics, Econometrics & Finance Social Sciences

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Improving MSME Performance: Strategic Management Accounting, Accounting Information Systems, And Management Control Systems Moderated By Financial Technology Carlos Pangestu, Juan; Akwila, Karvicha
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.691

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the strong drivers of the people's economy. Micro, Small and Medium Enterprises (MSMEs) have an important role in the economic and industrial growth of a country, a business entity, especially MSMEs, is required to make changes to increase its competitiveness, this is because many small and medium entrepreneurs start from family / home industries so that their management is not managed properly. Most of the research related to Strategic Management Accounting to date has focused on management accounting practices in manufacturing companies and little attention has been paid to the use of management accounting techniques in MSMEs. Banks are a key component of MSMEs. This study aims to examine the effect of Strategic Management Accounting, Accounting Information Systems, and Management Control Systems on MSME Performance moderated by Financial Technology. This study took the research population from MSME companies in Jakarta, Bandung. The type of data used in this study is primary data which is used as a sample. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of the study, it shows that the variables of Strategic Management Accounting and Accounting Information Systems have a significant effect on MSME Performance, but the Management Control System does not have a significant effect on MSME Performance. Financial Technology strengthens the influence of Strategic Management Accounting and Accounting Information Systems on MSME Performance, but Financial Technology does not strengthen the influence of Management Control Systems on MSME Performance.
The Effect of Company Performance, Company Complexity, Company Size on the Board of Commissioners Structure Moderated by Managerial Ownership Carlos Pangestu, Juan; Whittleliang Hakki, Tandry; Naftalia Elisa, Marta
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.702

Abstract

The role of the Board of Commissioners is very important to minimize agency problems so that shareholder wealth maximization can be achieved. Under one board, a number of studies have investigated the effect of the effectiveness of the Board of Directors on their company's performance. In Indonesia, existing research related to the effectiveness of the Board of Commissioners investigates the effectiveness of the Board of Commissioners as one of the determining factors for the possibility of financial distress and investigates effectiveness. This study aims to examine the effect of Company Performance, Company Complexity, Company Size on the Structure of the Board of Commissioners and examine whether there is a role of Managerial Ownership as a moderation in the influence of Company Performance, Company Complexity, Company Size on the Structure of the Board of Commissioners carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2022. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the study, it shows that company performance has a significant effect on the Board of Commissioners Structure, then Company Complexity and Company Size do not have a significant effect on the Board of Commissioners structure. Managerial Ownership strengthens the influence of Company Performance on the Board of Commissioners Structure. Managerial Ownership does not strengthen the influence of Company Complexity and Company Size on the Board of Commissioners Structure.
Analisis Faktor Yang Mempengaruhi Cash Holding Perusahaan Pertambangan Di BEI Tahun 2019 -2021 Carlos Pangestu, Juan; Margaretha, Phebyana
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 1 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v15i1.1878

Abstract

Penelitian ini meneliti terkait Cash Holding Perusahaan pertambangan di BEI Tahun 2019 – 2021. Pengelolaan kas yang baik oleh manajemen perusahaan maka menunjukkan baiknya kemampuan perusahaan untuk mempertahankan operasionalnya  karena Kas merupakan aset perusahaan paling likuid dan penggerak operasional suatu perusahaan. Jumlah Kas yang dipegang suatu perusahaan menjadi sangat penting terutama untuk stabilitas operasional perusahaaan. Cash Holding merupakan hal yang penting ketika krisis keuangan melanda dan penelitian terdahulu menunjukkan bahwa jika sebuah perusahaan memiliki kepemilikan kas yang lebih tinggi, kinerja operasinya pulih lebih cepat setelah krisis .Variabel independen dalam penelitian ini adalah Leverage, Cash Flow, Firm Size, ROA dan Likuiditas. Metode penelitian menggunakan uji asumsi klasik, analisis regresi berganda, uji F, Uji t. Hasil menunjukkan bahwa hanya variabel likudiitas yang memiliki pengaruh terhadap Cash holding sedangkan variabel lain (Leverage, Cash Flow, Firm Size, ROA)  menunjukkan hasil tidak berpengaruh.Perusahaaan yang ingin menjaga Cash holdingnya untuk operasional ataupun hal lainnya harus memperhatikan Likuditas perusahaaannya karena Likuiditas juga digunakan untuk mengukur seberapa mampu perusahaan dalam membayar utang-utangnya. Hal itu tentu menyebabkan Cash yang dihold perusahaan juga semakin besar seiring dengan likuiditas yang tinggi.
The Effectiveness of Internal Audit in State Owned Company in the Red and White Cabinet Era: The Role of Integrity as a Moderator Carlos Pangestu, Juan; Simanungkalit, Jobrinson; Whittleliang Hakki, Tandry; Akwila, Karvicha
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2331

Abstract

This research is basically to obtain findings on factors that affect the increase in the effectiveness of the performance of the government's Internal Audit department, especially for State-Owned Enterprises (SOEs) so that the findings can be developed again and practiced by other auditors at the Financial Audit Agency (BPK RI) for other government institutions such as Regional Government, OJK, and Departments in Ministries in the Red and White Cabinet to complete problems that occur or the problems underlying this research so that the effectiveness of institutions, especially SOEs, is better and encourages minimizing the potential losses of the state that will be obtained. This study aims to examine the influence of Audit Scope, Senior Management Support and Extrinsic Rewards on Audit Internal Effectiveness moderated by Internal Audit Integrity. In this study, the research population is taken from the government's Internal Audit Department, in this case the Financial Audit Agency which examines SOEs in the cities of Jakarta, Bandung, and Surabaya currently under the Red and White Cabinet government. The type of data used in this study is primary data used as a sample. The research method used in this study is the quantitative research method. Samples were selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the research expected in this study, are: Audit Scope, Senior Management Support, and Extrinsic Rewards have a significant and positive effect on the Effectiveness of Internal Audit. In addition, Internal Auditor Integrity as a moderation variable can strengthen the influence of Audit Scope, Senior Management Support, and Extrinsic Rewards on Internal Audit Effectiveness.
Co-Authors Akwila, Karvicha Margaretha, Phebyana Naftalia Elisa, Marta Simanungkalit, Jobrinson Whittleliang Hakki, Tandry