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All Journal Jurnal Akuntansi & Auditing Indonesia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam IECON: International Economics and Business Conference Journal of Ekonomics, Finance, and Management Studies
Kusharyanti
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Efektivitas dan Akuntabilitas Penyelenggaraan Bantuan Keuangan Khusus (BKK) Dana Keis-timewaan pada Kalurahan di DIY Tahun Anggaran 2021-2023 Herlina Ahan; Kusharyanti; Januar Eko Prasetio
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8360

Abstract

The purpose of this study is to evaluate the accountability and efficacy of the Special Financial Assistance (BKK) Special Funds implementation in villages within the Special Region of Yogya-karta (DIY) during the fiscal year 2021–2023.  Additional govern-ing authority is provided by the passage of Law Number 13 of 2012 regarding the Special Region of DIY, which is backed by the distribution of Special Funds.  Through the BKK plan, these pay-ments have been disbursed directly to village councils since 2021 as a way to decentralise the exercise of special authority.  The four stages of management—planning, implementation, administra-tion, and reporting/accountability—are the subject of this study, which employs a qualitative descriptive methodology. The study's findings indicate that a strong internal control system, participa-tory planning, and human resource preparedness all have a signifi-cant impact on how well BKK is implemented.  In the meantime, issues with information transparency and reporting consistency continue to plague accountability for implementation.
Efektivitas dan Akuntabilitas Penyelenggaraan Bantuan Keuangan Khusus (BKK) Dana Keis-timewaan pada Kalurahan di DIY Tahun Anggaran 2021-2023 Herlina Ahan; Kusharyanti; Januar Eko Prasetio
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8360

Abstract

The purpose of this study is to evaluate the accountability and efficacy of the Special Financial Assistance (BKK) Special Funds implementation in villages within the Special Region of Yogya-karta (DIY) during the fiscal year 2021–2023.  Additional govern-ing authority is provided by the passage of Law Number 13 of 2012 regarding the Special Region of DIY, which is backed by the distribution of Special Funds.  Through the BKK plan, these pay-ments have been disbursed directly to village councils since 2021 as a way to decentralise the exercise of special authority.  The four stages of management—planning, implementation, administra-tion, and reporting/accountability—are the subject of this study, which employs a qualitative descriptive methodology. The study's findings indicate that a strong internal control system, participa-tory planning, and human resource preparedness all have a signifi-cant impact on how well BKK is implemented.  In the meantime, issues with information transparency and reporting consistency continue to plague accountability for implementation.
The Effect of Dividends on Future Earnings Endah Puji Lestari; Kusharyanti; Noto Pamungkas; Sri Hastuti
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/f73qgc67

Abstract

This study aims to analyze the effect of dividends on future earnings. This research uses a quantitative approach with comparative and causal methods. Secondary data is processed from the financial statements of energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results of research on energy companies in Indonesia during the observation period, as well as testing and estimation using the Common Effect Model (CEM), can be concluded that dividend is positive and does not have a significant effect on future profits. Then for the control variable, profit, has an effect on future profits and the accrual variable has no effect on future profits. This indicates that dividends have a less strong effect on future earnings. Companies continue to distribute and adjust dividends, so dividends are seen more as a corporate governance mechanism than a direct signal regarding future earnings. In situations where information is highly limited and uncertain, corporate actions such as upward or downward dividend adjustments in response to current conditions can hopefully be considered as information signals.
Politically connected audit committees and ESG reporting Kusharyanti; Astuti, Sri; Marita
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art4

Abstract

This study investigates the impact of audit committees with political connections on environmental, social, and governance (ESG) reporting. Drawing from reputational cost theory, it hypothesizes that personal political affiliations of audit committee members positively influence ESG reporting quality. Analyzing data from companies listed on the Indonesia Stock Exchange between 2018 and 2022, the findings reveal that companies with politically connected audit committees exhibit higher levels of ESG reporting compared to their counterparts without such connections. The study highlights that audit committees with political ties are subject to increased litigation risks and reputational costs.
Co-Authors Endah Puji Lestari Herlina Ahan Januar Eko Prasetio Marita Noto Pamungkas Sri Astuti Sri Hastuti