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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Andika Mugi Gumilang
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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY AUDITS ON THE IMPLEMENTATION OF SDGS IN PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rina Ambarwati; Abu Naim; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Ahmad Pauji; Ilwin Hadi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.1025

Abstract

The implementation of Sustainable Development Goals (SDGs) in public companies in Indonesia is becoming increasingly demanded as attention to sustainability issues grows. However, not all companies are able to optimally integrate the SDGs. This issue raises questions about the factors influencing the level of SDG implementation, particularly the role of Good Corporate Governance (GCG) and sustainability audits. This research aims to analyze the influence of GCG and sustainability audits on the implementation of SDGs in public companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with purposive sampling technique and a total of 100 respondents from management and staff related to company sustainability. Data were analyzed using SPSS thru validity testing, reliability testing, classical assumptions testing, multiple linear regression, and hypothesis testing (t-test and F-test). The research results indicate that GCG and sustainability audits simultaneously have a positive and significant effect on the implementation of SDGs, with a contribution of 61.2%. Partially, both variables also have a significant effect. This finding confirms that strengthening good corporate governance and conducting credible sustainability audits are important strategies for improving the successful implementation of SDGs in public companies in Indonesia.
IMPLEMENTATION OF A CLOUD-BASED ACCOUNTING INFORMATION SYSTEM TO IMPROVE FINANCIAL TRANSPARENCY OF MSMES IN TANGERANG REGENCY Sapriyadi; Abu Naim; Purwani Husodo; Annisa Risqi Sulistya Kusuma Wardhani; Siti Fatimatul Zuhro; Rina Ambarwati; Ervina Yennie Permanningrum; Andika Mugi Gumilang; Fery Updi; Adam Zulfahmi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i11.1269

Abstract

The rapid advancement of information technology has significantly influenced the business landscape, including the Micro, Small, and Medium Enterprises (MSME) sector in Tangerang Regency. As key contributors to regional economic growth, MSMEs face the urgent need to adopt digital transformation, particularly in financial management. However, many MSMEs continue to rely on manual or spreadsheet-based systems, which hinder financial transparency, accuracy, and efficiency. This study aims to analyse the implementation of cloud-based accounting information systems (AIS) and their impact on improving MSMEs’ financial transparency in Tangerang Regency. The research employs a quantitative descriptive method, using questionnaires distributed to 100 MSME owners and financial staff who have implemented cloud-based accounting systems. Data were analysed through simple linear regression using SPSS 26 to determine the relationship between the implementation of cloud-based AIS (independent variable) and financial transparency (dependent variable). The results indicate that the implementation of cloud-based AIS has not significantly improved financial transparency among MSMEs in Tangerang Regency, with an R-squared value of 0.003 and a significance level of 0.624 (>0.05). This suggests that only 0.3% of financial transparency variation is explained by the use of cloud-based systems, while 99.7% is influenced by other factors such as digital literacy, infrastructure readiness, and managerial support. Despite the weak statistical correlation, the findings highlight the strategic potential of cloud-based accounting systems to enhance operational efficiency, data accessibility, and stakeholder trust. The study concludes that the success of digital transformation among MSMEs requires not only technological adoption but also government facilitation, training in digital literacy, and policy support to maximise transparency and accountability in financial management.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION, FINANCIAL LITERACY, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS OF TANGERANG REGENCY MSMES Ervina Yennie Permananingrum; Abu Naim; Annisa Risqi Sulistya Kusuma Wardhani; Fachmi Al Faroqi; Andika Mugi Gumilang; Nor Fatah Ulinnuha; Sapriyadi; Ahmad Pauji
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1407

Abstract

MSMEs, or micro, small, and medium-sized enterprises, are essential to Tangerang Regency's economic growth. However, a lot of MSME owners still struggle to produce high-quality financial statements because of poor internal control, low accounting awareness, incomplete technology utilisation, and inaccurate records. Their capacity to evaluate business situations, control cash flow, and develop long-term strategies is impacted by this circumstance. Thus, the purpose of this study is to examine how internal control, financial literacy, and the use of Accounting Information Systems (AIS) affect the quality of MSMEs' financial statements in Tangerang Regency. Purposive sampling was used to identify 200 MSME respondents for this quantitative study. A standardised Likert-scale questionnaire was used to gather the data, and SPSS was used for analysis, which included multiple linear regression and traditional assumption tests. The model is suitable for additional study when classical assumption testing reveals that the data satisfy the conditions for autocorrelation, heteroscedasticity, multicollinearity, and normality. According to the regression results, the quality of financial statements is positively and significantly impacted by AIS adoption (β = 0.315; Sig. = 0.000), financial literacy (β = 0.291; Sig. = 0.000), and internal control (β = 0.348; Sig. = 0.000). The biggest predictor is internal control, suggesting that regular assessments, job segregation, and monitoring systems are essential to guaranteeing the dependability and correctness of MSME financial reporting. Additionally, the F-test shows that all three variables have an impact on financial statement quality at the same time (Sig. = 0.000). The three variables account for 53.9% of the variation in financial statement quality, whereas other factors not included in the model account for 46.1%, according to the coefficient of determination (R² = 0.539).
THE INFLUENCE OF FINANCIAL TECHNOLOGY (FINTECH) USAGE, FINANCIAL LITERACY, SAVING HABITS, AND CAPITAL STRUCTURE ON THE FINANCIAL CAPABILITY OF MSMES IN TANGERANG REGENCY Nor Fatah Ulinnuha; Abu Naim; Sapriyadi; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Mardi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1408

Abstract

MSMEs in Tangerang Regency deal with a number of financial management issues, such as low financial literacy, poor saving practices, an uneven capital structure, and inefficient use of financial technology (Fintech). These circumstances affect MSMEs' limited ability to manage cash flow, secure capital, and sustain firm stability. This study aims to quantitatively analyse the influence of Fintech usage, financial literacy, saving habits, and capital structure on the financial capability of MSMEs in Tangerang Regency. The research method uses an associative approach with multiple regression analysis techniques applied to 200 MSME respondents selected through purposive sampling. The research instrument is a Likert scale that is evaluated using validity and reliability tests, while data analysis is carried out using SPSS using classical assumptions, t, and F tests. The study's findings indicate that the following variables—Fintech, financial literacy, kebiasaan menabung, and modal structure—have a positive and significant impact on UMKM's financial capabilities, both in a parallel and parallel manner. The Adjusted R-Squared value of 0.612 indicates that 61.2% of the financial variability can be explained by the developed model. This study highlights the importance of financial education, effective financial management, and the use of financial technology to increase UMKM's financial capabilities in the digital age. It is anticipated that this will serve as a catalyst for government agencies, financial institutions, and Fintech companies to develop more effective UMKM strategies
ANALYSIS OF THE EFFECT OF ESG DISCLOSURE ON FINANCIAL PERFORMANCE AND FIRM VALUE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Rosidawaty; Andika Mugi Gumilang; Tanti Septiani; Ingkak Chintya Wangsih
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) disclosure on firm performance within the energy sector listed on the Indonesia Stock Exchange (IDX) over the period 2020–2024. The primary objective is to evaluate the effect of ESG disclosure, measured using indicators based on the Global Reporting Initiative (GRI) Standards, on three key financial performance metrics: Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. Adopting a quantitative approach with a causal-associative research design, the study utilizes secondary data derived from annual and sustainability reports of 18 energy companies that consistently disclosed ESG information over five consecutive years, resulting in 90 firm-year observations. Data were analyzed using multiple linear regression with the support of SPSS version 25. The findings indicate that ESG disclosure has a statistically significant positive effect on ROE, whereas its impact on ROA and Tobin’s Q is not significant. These results imply that ESG disclosure may enhance shareholder returns but does not substantially influence operational efficiency or market valuation. The study suggests that companies should improve the quality and substance of ESG disclosures, and recommends that future research incorporate moderating or mediating variables to better capture the dynamics between ESG practices and firm performance.
Co-Authors Abu Naim Adam Zulfahmi Ahmad Pauji Annisa Risqi Sulistya Kusuma Wardhani Ervina Yennie Permananingrum Ervina Yennie Permanningrum FACHMI AL FAROQI Fery Updi Ilwin Hadi Ingkak Chintya Wangsih Mardi Nor Fatah Ulinnuha Purwani Husodo Rina Ambarwati Rosidawaty Sapriyadi, Wandi Siti Fatimatul Zuhro Tanti Septiani