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All Journal LANCAH Jurnal Inovasi dan Tren Jurnal Publikasi Ekonomi dan Akuntansi
Atakelan, Reinatto Yakobus Pati Agon
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Fundamental Mikro dan Struktur Kepemilikan Terhadap Kinerja Keuangan dengan Struktur Modal, Manajemen Laba, Karateristik Perusahaan sebagai Variabel Intervening pada Perusahaan Perbankan Atakelan, Reinatto Yakobus Pati Agon; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2732

Abstract

The purpose of the research activity is to determine and analyze the financial performance of banking companies on the Indonesia Stock Exchange from 2013 and 2018. A quantitative descriptive approach is used as a research method for secondary data, respectively for each independent and dependent variable. Where the independent variables are: Micro fundamentals, Ownership Structure, Capital Structure, Profit Management, Company Characteristics, and the dependent variable is: Financial Performance. Data is taken from financial reports and also the IDX website (www.idx.co.id). Banking companies on the IDX were involved in this research from 2013 to 2018. A sample of 5 banking companies was taken for analysis, using random sampling. From the results of the analysis, there is only one independent variable that has a significant effect on the dependent variable, and the remaining independent variables do not have a significant effect on financial performance.
Analisis Penerapan E-Accounting Untuk Meningkatkan Tata Kelola Dan Mencegah Kecurangan Pada Penyusunan Laporan Keuangan Pemerintah Daerah : Studi Pada BPKAD Kota Surabaya Atakelan, Reinatto Yakobus Pati Agon; Muhammad Taufiq Hidayat
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6080

Abstract

This study aims to analyze the implementation of e-Accounting in improving governance and preventing conditions in the preparation of Regional Government Financial Reports (LKPD) at the BPKAD of Surabaya City. The study used a qualitative descriptive approach through in-depth interviews, observation, and documentation, with informants from the Head of the Accounting Team and the BPKAD accounting supervisor. The results of the study indicate that the implementation of e-Accounting is effective and has a significant impact in four main aspects. First, the system is able to increase the effectiveness of the LKPD preparation process through automatic data retrieval, system validation, and cross-unit integration, thereby minimizing manual errors. Second, e-Accounting strengthens governance through transparency, accountability, and access rights retrieval. Third, the system has been proven to provide opportunities for fraud. Fourth, e-Accounting improves the quality of financial reports because the data produced is faster, more accurate, and in accordance with accrual-based SAP standards
Co-Authors Hwihanus Muhammad Taufiq Hidayat