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All Journal International Journal of Trends in Accounting Research IIJSE
Dora, Moulinda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Exploration of the Use of Management Accounting Systems in Improving the Financial Performance of Small And Medium Enterprises in Lhoksukon District Dora, Moulinda; Damanik, Janner
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.833

Abstract

This study aims to explore the application of Management Accounting System (MAS) in improving the financial performance of Small and Medium Enterprises (SMEs) in Lhoksukon District, North Aceh. MAS is a system designed to assist in more structured financial management, including planning, controlling, and decision-making based on accounting data. Although MAS has been proven to improve financial transparency and operational efficiency, its application in Lhoksukon is still very limited. This study uses a qualitative approach with in-depth interviews and direct observation of 100 MSMEs’ engaged in the trade, livestock, and small industry sectors, as well as village government officials. The results of the study show the application of the Management Accounting System (MAS) in MSMEs’ in Lhoksukon District. Of the 100 MSME actors interviewed, only 31 have adopted SAM, with the trade and small industry sectors showing a higher adoption rate than the agriculture and livestock sectors. Although MAS has been proven to improve the efficiency of financial management, many MSME actors still use manual recording due to limited knowledge, implementation costs, and time for training. These findings indicate the need for further support to educate MSMEs’ about the benefits of MAS and provide broader access to training.
The Impact of Sustainability Reporting and Corporate Social Responsibility Implementation on Financial Performance with Corporate Governance as an Intervening Variable in Infrastructure Sector Companies on the Indonesia Stock Exchange in 2021–2024 Dora, Moulinda; Zainal, Andri; Kholis, Azizul
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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Abstract

This study analyzes the Effect of the Implementation of Sustainability Reporting and Corporate Social Responsibility on Financial Performance with Corporate Governance as an Intervening Variable in Infrastructure Sector Companies on the Indonesia Stock Exchange in 2021-2024. The research sample is infrastructure companies listed on the IDX for the 2021-2024 period, totaling 45 companies with 180 observations. The data analysis technique uses panel data regression equations with path analysis. This study obtains several empirical evidences, namely, first, sustainability reporting directly has a negative and significant effect on financial performance. Second, corporate social responsibility directly provides a positive and significant influence on financial performance. This result can be interpreted based on stakeholder theory that companies that pay attention to CSR disclosure and already have corporate social responsibility reporting standards can increase stakeholder trust. Third, corporate governance does not moderate the relationship between sustainability reporting and financial performance. A large percentage of management ownership, and it is estimated that there will be an increase in management performance by creating innovation, new ideas obtained from employee resource skills and knowledge, and managerial ownership follows its control rights more than alignment of interests. Fourth, corporate governance moderates the influence of corporate social responsibility on financial performance. The results of this study are based on resource-based theory, that the existence of concern for the environment owned by the company is supported by the company's good intellectual ability, proving that the company is able to manage its intellectual resources effectively and efficiently, and indicates increasingly high financial performance and gets a positive response from investors.
Co-Authors Andri Zainal Azizul Kholis, Azizul Damanik, Janner