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All Journal Jurnal Akuntansi Multiparadigma Journal of Development Research
Anggraini, Dea Pricilia
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Social Sciences

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DOES CREATIVE ACCOUNTING HOLD THE KEY ON CORPORATE PERFORMANCE? Suryandari, Ni Nyoman Ayu; Mongan, Frischa Faradilla Arwinda; Anggraini, Dea Pricilia
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.05

Abstract

Abstrak – Apakah Creative Accounting Memegang Kunci Utama dalam Kinerja Perusahaan?Tujuan Utama – Penelitian ini mengidentifikasi peran tata kelola perusahaan dan CSR terhadap creative accounting dan kinerja perusahaan.Metode – Penelitian ini menggunakan metode ordinary least square. Sampel penelitian ini adalah 10 perusahaan manufaktur selama tahun 2021-2023.Temuan Utama – Penelitian ini menemukan bahwa tata kelola perusahaan juga bisa menaikkan kinerja perusahaan baik langsung ataupun melalui creative accounting. Selain itu, creative accounting terbukti mampu menurunkan kinerja perusahaan. Walaupun demikian, CSR tidak mampu mempengaruhi creative accounting maupun kinerja perusahaan.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan dukungan terhadap teori agensi. Untuk meningkatkan kinerja perusahaan, stakeholder perlu mencermati tata kelola yang diimplementasikan di perusahaan.Kebaruan Penelitian – Penelitian ini mengintegrasikan creative accounting dalam memediasi pengaruh tata kelola perusahaan serta CSR atas kinerja perusahaan pada perusahaan yang memiliki tata kelola internal. Abstract – Does Creative Accounting Hold the Key to Corporate Performance?Main Purpose – This study examines the relationship between corporate governance, CSR, creative accounting practices, and corporate performance.Method—This study uses the ordinary least squares method. The sample consists of 10 manufacturing companies from 2021 to 2023.Main Findings – This study found that corporate governance can also improve corporate performance either directly or through creative accounting. In addition, creative accounting has been proven to reduce corporate performance. However, CSR does not affect creative accounting or corporate performance.Theoretical and Policy Implications – This study supports agency theory. To improve corporate performance, stakeholders need to pay close attention to the governance implemented in the company.Novelty – This study integrates creative accounting in mediating the influence of corporate governance and CSR on corporate performance in companies with internal corporate governance.
Uang Panai’ as Cultural Symbolism and Economic Burden in Bugis Marriage Traditions: A Phenomenological Study Anggraini, Dea Pricilia; Puput T, Astuti Rada; Sakaor, Diva Srani; Paranoan, Natalia; Beloan, Bertha
Journal of Development Research Vol. 9 No. 2 (2025): Volume 9, Number 2, November 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jdr.v9i2.493

Abstract

This study aims to describe the Bugis people’s perceptions of Uang Panai’ as an economic burden in the context of traditional marriage, as well as to explain its symbolic meaning from cultural and economic perspectives. The research was conducted in Makassar, a modern metropolitan city, using qualitative methods with an interpretive paradigm and phenomenological analysis approach. Primary data were collected directly from the research subjects through in-depth interviews with 11 informants, consisting of community leaders, religious leaders, parents, and young people. The findings indicate that the perception of Uang Panai’ as an economic burden can be reduced by providing broader understanding to the Bugis community regarding the cultural importance of this tradition. When properly understood, Uang Panai’ is viewed not as a burden but as a symbol of strength, sincerity, and commitment between families. It also encourages individuals to work harder in preparation for marriage so that the tradition can continue to be preserved. The implications of this study highlight the importance of preserving the Uang Panai’ tradition as part of Bugis cultural heritage. The practice should be maintained and passed down to future generations while emphasizing the value of kinship. This ensures that communication between families is well-established and that the determination of Uang Panai’ remains considerate and does not impose undue burdens on either party.
Co-Authors Beloan, Bertha Frischa Faradilla Arwinda Mongan Natalia Paranoan Ni Nyoman Ayu Suryandari Puput T, Astuti Rada Sakaor, Diva Srani