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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Atestasi : Jurnal Ilmiah Akuntansi
Suryadnyana, Nyoman Adhi
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Economics, Econometrics & Finance Social Sciences

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Total Quality Management, Reward System and Environmental Uncertainty on Managerial Performance Poernomo, Hadi; Suryadnyana, Nyoman Adhi; Sjam, Juska Meidy Enyke; Supriadi, Taufiq
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.671

Abstract

The primary objective of this study is to assess the impact of Total Quality Management, the reward system, and environmental uncertainty on managerial performance. This research had a sample of 81 participants who were selected from 81 organizations that implement Total Quality Management (TQM) and have obtained the International Organization for Standardization (ISO) certification, namely the Indonesian National Standard (SNI). To ascertain the sample size, the selected sample criteria consist of one respondent who holds the Production Manager or Marketing Manager role within each organization. The utilized data source consists of primary data directly obtained by researchers from respondents through administering a questionnaire instrument. The proposed data analysis approach examines the research instrument, including validity and reliability tests. The use of multiple linear regression analysis, t-tests, and f-tests will come after performing traditional assumption tests. The introduction of Total Quality Management (TQM) and the development of a reward system have had a noteworthy and favorable impact on managers' performance within several Manufacturing Companies situated in the Nusantara Bonded Zone. This finding substantiates the significance of allocating resources to implement effective quality management strategies and providing suitable incentives to enhance managerial performance. On the other hand, it is noteworthy that environmental uncertainty exerts a substantial adverse impact on managerial performance, underscoring the imperative for organizations to possess the capability to predict and effectively navigate this uncertainty to sustain optimal performance levels.
Corporate Social Responsibility (CSR) Accounting Treatments on Financial Performance: Case Study in Manufacturing Public Companies Marota, Rochman; Suryadnyana, Nyoman Adhi; Sjam, Juska Meidy Enyke; Supriadi, Taufiq
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.676

Abstract

The primary aim of this research is to evaluate the impact of Corporate Social Responsibility (CSR) on the financial performance of organizations. The evaluation of the financial performance of the company is carried out by employing key indicators such as Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS). In the current study, Corporate Social Responsibility (CSR) is considered an exogenous variable, whereas Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS) are viewed as endogenous factors. The study's sample consisted of manufacturing enterprises publicly listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The material was acquired through documentary research methods and an extensive examination of pertinent literature. The researchers utilized a purposive sampling methodology to choose the sample for the study, wherein each period encompassed a total of 41 organizations. The data underwent multivariate regression analysis for analysis. The study's results suggest that there is a statistically significant and positive relationship between corporate social responsibility (CSR) and a company's financial success, as measured by return on equity (ROE) and return on assets (ROA). Nevertheless, it is important to acknowledge that Corporate Social Responsibility (CSR) has a detrimental impact on the company's Return on Sales (ROS).
Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia Sudrajat, Sudrajat; Suryadnyana, Nyoman Adhi; Supriadi, Taufiq
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1358

Abstract

This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators. The population in this study is state-owned companies with observations for 12 years, from 2010 to 2021, and uses regression analysis with SPSS tools to test the Hypothesis. The results showed that pressure and ego could detect the potential for fraudulent financial reporting. There is a tendency for management to report conditions that are different from the actual conditions when under pressure in the form of performance targets that are not supported by the resources they have. CEO duality also provides an excellent opportunity for fraudulent financial reporting practices because when there is a  position war, there is no cross-check between departments, so other parts cannot detect the potential fraud committed by the CEO. This condition also indicates weak control processes that provide wider opportunities for fraudulent financial reporting. At the same time, variables of ability, collusion, opportunity, and rationalization cannot detect financial statement fraud. This condition is because state-owned companies are required to implement the Minister of Finance Regulation number PER-11/MBU/07/2021 and the Financial Services Authority number 13/POJK.03/2017 as the basis for the implementation of Good Corporate Governance so that it is possible to commit financial reporting fraud very small.
Co-Authors Poernomo, Hadi Rochman Marota Sjam, Juska Meidy Enyke Sudrajat Sudrajat Supriadi, Taufiq