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The Impact of Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency On Financial Reporting Quality at Local Government Agency for Finance and Asset Affairs (BKAD) Local Government of Bandung Regency Alfarabi, Farah Fadilah; Damayanti, Santi
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.928

Abstract

This study examines the impact of Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency on Financial Reporting Quality at Local Government Agency for Finance and Asset Affairs (BKAD) Local Government of Bandung Regency. A quantitative approach was utilized, combining descriptive analysis with verification techniques to examine the research objectives. The study utilizes primer data collected directly from 34 respondents as its primary data source, and the data were analyzed using multiple regression analysis, processed through SPSS software. The results are both individually and simultaneously, Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency significantly impact Financial Reporting Quality. These findings underscore the essential role of implementing standards effectively, robust accounting systems, and competent personnel in enhancing the financial reporting quality within local government institutions.
Pengaruh Literasi Keuangan, Persepsi Risiko dan Perilaku Keuangan Terhadap Keputusan Investasi di Kota Bandung Rohmah, Mulahana Nur; Damayanti, Santi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1934

Abstract

Penelitian ini dilakukan untuk menganalisis Pengaruh Literasi Keuangan, Persepsi Risiko dan Perilaku Keuangan terhadap Keputusan Investasi Mahasiswa di Kota Bandung. Penelitian kuantitatif digunakan, dan data primer diperoleh melalui penyebaran kuesioner. Populasi yang diteliti meliputi seluruh mahasiswa dari berbagai Universitas yang terletak di Kota Bandung, dengan total responden sebanyak 120 responden. Teknik pengambilan sampel digunakan adalah purposive sampling. Analisis data dilakukan menggunakan analisis regresi linier berganda. Hasilnya menunjukkan secara parsial literasi keuangan dan persepsi risiko berpengaruh signifikan terhadap keputusan investasi. Sedangkan, perilaku keuangan tidak menunjukkan pengaruh yang signifikan.
Pengaruh Mekanisme Bonus, Kepemilikan Asing dan Ukuran Perusahaan Terhadap Effective Tax Rate Taufik, Fathia Nursyamsi; Damayanti, Santi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2311

Abstract

Temuan pada studi ini secara umum mengganbarkan dampak Bonusi berbagai variabel kinerja perusahaan dan mekanisme bonus terhadap tax avoidance pada perusahan consumer non cyclicals di berusa efek Indonesia. Secara detail, penelitian ini terfokus mengenai bagaimana mekanisme bonus, kepemilikan asing dan ukuran perusahaan dapat memengaruhi efective tax rate. Metode kuantitatif, dengan analisis deskriptif maupun verifikatif dipergunakan untuk menganalisis laporan keuangan Bonusi 56 perusahaan consumer non cylicals yang dijadikan sampel di periode tahun 2017 hingga 2024. Temuan riset ini diperoleh dengan mengungkapkan bahwa baik secara analisis individual maupun gabungan, tidak ada satu pun Bonusi variabel independen yang secara signifikan mampu memengaruhi effective tax rate. Hasil ini menunjukkan bahwa masing-masing variabel independen tidak dapat mempengaruhi effective tax rate, begitu pula hasil secara kolektif dimana semua variabel independen secara gabungan tidak dapat memberikan dampak yang nyata terhadap effective tax rate. Pengetahuan ini berkontribusi pada pemahaman yang lebih fokus tentang determinan tax avoidance dalam usaha consumer non cyclicals ini.
Health Promotion Through Audio Visual and Simulation Effectively Reduces Children's Anxiety Due to Hospitalization Fadlilah, Siti; Damayanti, Santi; Wijayanthi, Rachma Sukma; Widayati, Ririn Wahyu
Jurnal Aisyah : Jurnal Ilmu Kesehatan Vol 7, No 1: March, 2022
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.005 KB) | DOI: 10.30604/jika.v7i1.876

Abstract

Preschool-aged children who are hospitalized are prone to anxiety. This anxiety, if not treated, can hinder the treatment process, and the length of treatment will increase. This study aims to determine the effect of health promotion using audio-visual media and simulations on the anxiety of hospitalized children in Mimika, Papua, Indonesia. The research used a quasi-experimental with a pretest-posttest control group. The sample used the control and intervention groups with 24 people in each group, the sampling technique used consecutive sampling. The instruments used were animated videos about medical devices and procedures, medical devices for simulation, standard operating procedures, observation sheets, and the Modified Yale Preoperative Anxiety Scale (mYPAS) anxiety questionnaire. Bivariate analysis is Paired T-Test and Independent T-Test: The intervention group decreased the average posttest anxiety score more than the control group (30.0 more than 5.4). Bivariate test between gender and age with anxiety showed p less than 0.05. The pretest-posttest comparison in the control and intervention groups was p=0.343 and p=0.000. At the same time, the comparison of posttest between the control and intervention groups showed p=0.002. Age and gender are related to the anxiety of pediatric patients. Health promotion and simulation of health tools and measures effectively reduce anxiety in pediatric patients.Abstrak: Anak usia prasekolah yang dirawat di rumah sakit rentan terhadap kecemasan. Kecemasan ini jika tidak diobati dapat menghambat proses pengobatan, dan lamanya pengobatan akan bertambah. Penelitian ini bertujuan untuk mengetahui pengaruh promosi kesehatan menggunakan media audio visual dan simulasi terhadap kecemasan anak rawat inap di Mimika, Papua, Indonesia. Penelitian menggunakan eksperimen semu dengan pretest-posttest control group. Sampel menggunakan kelompok kontrol dan intervensi dengan jumlah masing-masing 24 orang, teknik pengambilan sampel menggunakan consecutive sampling. Instrumen yang digunakan adalah video animasi tentang alat dan prosedur medis, alat simulasi medis, prosedur operasi standar, lembar observasi, dan kuesioner kecemasan Modified Yale Preoperative Anxiety Scale (mYPAS). Analisis bivariat adalah Paired T-Test dan Independent T-Test: Kelompok intervensi mengalami penurunan rata-rata skor kecemasan posttest lebih besar dibandingkan kelompok kontrol (30,0 lebih dari 5.4). Uji bivariat antara jenis kelamin dan usia dengan kecemasan menunjukkan p kurang dari 0,05. Perbandingan pretest-posttest pada kelompok kontrol dan intervensi adalah p=0,343 dan p=0,000. Sementara itu, perbandingan posttest antara kelompok kontrol dan intervensi menunjukkan p=0,002. Usia dan jenis kelamin berhubungan dengan kecemasan pasien anak. Promosi kesehatan dan simulasi alat dan tindakan kesehatan secara efektif mengurangi kecemasan pada pasien anak.
Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Delay: Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2017–2024 Pratiwi, Ihsani Dwi; Damayanti, Santi
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 6 No. 3 (2025): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v6i3.2917

Abstract

This study aims to analyze the influence of profitability, solvency, and company size on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017–2024 period. This study employs a quantitative approach, utilizing secondary data obtained from the annual financial reports of six pharmaceutical companies. The analytical method used is panel data regression with the Fixed Effects Model (FEM) approach, following a series of model selection tests, including the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that profitability, as measured by Return on Assets (ROA), has a negative and statistically significant effect on audit delay. Solvency, proxied by the Debt-to-Equity Ratio (DER), has a positive and significant impact on audit delay. Meanwhile, company size, proxied by the natural logarithm of total assets, has no significant effect on audit delay. The adjusted R-squared value of 0.592 indicates that the three independent variables explain 59.2% of the variation in audit delay. These findings have implications for company management, auditors, and regulators in improving the timeliness of financial reporting and maintaining transparency in the capital market.
Pengaruh Current Ratio, Debt to Assests Ratio, Return on Assets dan Net Profit Margin Terhadap Pertumbuhan Laba Septiany, Ranti; Damayanti, Santi
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12542

Abstract

Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dan verifikatif. Data yang digunakan adalah data sekunder. Pengumpulan data menggunakan penelitian kepustakaan dan dokumentasi yang diperoleh dari situs resmi Bursa Efek Indonesia. Pengambilan sampel menggunakan metode purposive sampling dan diperoleh data sebanyak 4 perusahaan Sektor Pertambangan. Teknik analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, uji regresi linier berganda, analisis koefisiensi korelasi, analisis koefisiensi determinasi, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Current Ratio berpengaruh signifikan terhadap Pertumbuhan Laba, t hitung > t tabel sebesar 2,494 > 2,048 dan signifikansi 0,01 < 0,05. Debt to Assets Ratio berpengaruh terhadap Pertumbuhan Laba, t hitung > t tabel sebesar -2,423 > -2,048 dan signifikansi 0,02 < 0,05. Return on Assets berpengaruh terhadap Pertumbuhan Laba, hasil t hitung > t tabel sebesar 2,121 > 2,048 dan signifikansi 0,04 < 0,05. Net Profit Margin berpengaruh terhadap Pertumbuhan Laba, hasil t hitung > t tabel sebesar 2,793 > 2,048 dan signifikansi 0,00 < 0,05. Current Ratio, Debt to Assets Ratio, Return on Assets dan Net Profit Margin secara simultan berpengaruh terhadap Pertumbuhan Laba dengan nilai Fhitung > Ftabel 518,96 > 2,73, dan signifikansi 0,00 < 0,05. Nilai koefisien determinasi (R square) sebesar 0,987 yang berarti bahwa perubahan Pertumbuhan Laba dapat dipengaruhi oleh perubahan variabel Current Ratio, Debt to Assets Ratio, Return on Assets dan Net Profit Margin sebesar 98,7%. Hal ini menunjukkan bahwa masih ada faktor lain yang dapat meningkatkan Pertumbuhan Laba selain variabel Current Ratio, Debt to Assets Ratio, Return on Assets dan Net Profit Margin sebesar 1,3%, misalnya Nilai Perusahaan dan Ukuran Perusahaan.
Pengaruh Literasi Keuangan, Gaya Hidup Hedonisme, dan Pendapatan Terhadap Perilaku Keuangan Pribadi Pada Mahasiswa di Kota Bandung Suryani, Tiwi; Damayanti, Santi
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20929

Abstract

This study aims to examine the effect of financial literacy, hedonistic lifestyle, and income on students' personal financial behavior in Bandung City. The research applies a quantitative approach using a survey method with questionnaires distributed to 96 student respondents. Data analysis techniques include descriptive statistics, Pearson correlation, and multiple linear regression. The results reveal that all three independent variables simultaneously have a significant effect on students' financial behavior. Partially, financial literacy, hedonistic lifestyle, and income each have a significant positive influence. These findings emphasize the importance of improving financial understanding, controlling consumerist lifestyles, and managing income to build healthy personal financial behavior.
The Impact of Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency On Financial Reporting Quality at Local Government Agency for Finance and Asset Affairs (BKAD) Local Government of Bandung Regency Alfarabi, Farah Fadilah; Damayanti, Santi
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.928

Abstract

This study examines the impact of Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency on Financial Reporting Quality at Local Government Agency for Finance and Asset Affairs (BKAD) Local Government of Bandung Regency. A quantitative approach was utilized, combining descriptive analysis with verification techniques to examine the research objectives. The study utilizes primer data collected directly from 34 respondents as its primary data source, and the data were analyzed using multiple regression analysis, processed through SPSS software. The results are both individually and simultaneously, Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency significantly impact Financial Reporting Quality. These findings underscore the essential role of implementing standards effectively, robust accounting systems, and competent personnel in enhancing the financial reporting quality within local government institutions.
Pengaruh Perputaran Arus Kas, Current Ratio, Debt to Asset Ratio dan Debt to Equity Ratio Terhadap Return on Asset pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2015-2022 Budi Purnasari, Retno; Damayanti, Santi
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.480

Abstract

The purpose of this study is to ascertain how return on assets in food and beverage manufacturing companies listed on the Indonesia Stock Exchange is impacted by cash flow turnover, current ratios, debt to equity ratios, and debt to asset ratios for the years 2015–2022. This study employs a quantitative methodology that combines a verification and descriptive strategy. While verification statistical analysis uses traditional assumption tests, multiple linear regression tests, Pearson product moment correlation coefficient tests, determination coefficient tests, and hypothesis testing with partial and simultaneous tests (t and f tests), descriptive statistical data analysis techniques are used to find mean, maximum, minimum, and standard deviation data. 56 financial reports from businesses in the Food and Beverage Manufacturing Companies provide the sample data. sampling utilizing nonprobability sampling methods combined with purposive sampling. IBM SPSS version 26.0 was the analysis tool used in this investigation. The study's findings indicate that return on assets is not affected partially or simultaneously by cash flow turnover, current ratio, debt to equity, or debt to asset ratio
Co-Authors A.A. Ketut Agung Cahyawan W Adi Sucipto, Adi Afsilah, Alya Agung, Sintya Dewi I Dewa Ayu Agus Suharto, Agus Alfarabi, Farah Fadilah Almira, Meila Anggreni, Ni Wayan Diah Novi Anjas Tryana Aridayanti Fajar Putri Arifin Arifin Arifin Arifin Ariyanto Nugroho Asmarani Lathu Fajarina Budi Purnasari, Retno Christopher Christopher Cornelia D.Y. Nekada Deka Saputra Eneng Kurnia Dewi Fahmi Sugesti Fika Lilik Indrawati Herry Susanto Inayah Inayah Islamagesvi, Anggie Lestiawati, Endang Linda Linda Linda Linda Luhde Damayanti Luknis Sabri Masela, Angel Sentia Mayang Riski Apriyanti Mery Merdiani metty metty Mohamad Judha Muflih Muflih Muflih Muflih Muflih, Muflih Muhammad Irfan Habibi Muhammad Nur Kosim Murdhiono, Wahyu Rochdiat N, Cornelia Dede Y. Nazwar Hamdani Rahil Ni Luh Komang Sri Ayunia Ni Made Winda Opelya Ni Wayan Diah Novi Anggreni Niken Ayuma Elvita Dewi Noer, Zeni Muhammad Nova Iswanda S Nur Khasanah Nurjannah, Dewi Onik Mayowi Pornman Inta Pratiwi, Ihsani Dwi Rachma Sukma Wijayanthi Ratna Sitorus Retnaningsih, Listyana Natalia Ririn Wahyu Widayati Rizky Erwanto, Rizky Rohmah, Mulahana Nur Rukmaini Sari, Resti Okta Septiany, Ranti Setiawan, I Made Adi Shao Xiaolin Sholihah, Elly Sintya Dewi I Dewa Ayu Agung Siti Fadlilah Siti Fadlilah Siti Fadlilah Siti Fadlilah Sri Ati Rahmawati Sri Ayu Pancawati, Ni Luh Putu Suci Fitri Enggayani Sucipta, I Kadek Indra Sugiyarto Sugiyarto Suryani, Tiwi Suwarsi, Suwarsi Taufik, Fathia Nursyamsi Uswatun Khasanah Wanti Warsiti Wijayanthi, Rachma Sukma Yoshima Nekada, Cornelia Dede Zuli Nuraeni