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All Journal Proceeding International Conference on Digital Education and Social Science
Omi Pramiana
Institut Teknologi & Bisnis PGRI Dewantara Jombang
Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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Implementation of Internal Audit Control System to Support the Accuracy of CV AFCO Fresh Financial Reports Aprillia Zubaidah Azzahra; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.125

Abstract

This study aims to analyze the impact of changes in audit methods on the accuracy of stock opname reports at CV Afco Fresh. Stock opname is a crucial activity in inventory management that ensures the accuracy between physical stock and recorded inventory data in financial reports. Initially, the audit method involved scheduling audits in advance, which created opportunities for fraud among outlets. This method was then changed to simultaneous audits across all outlets to close data manipulation loopholes. This qualitative study uses a case study approach involving in-depth interviews, observations, and document reviews related to audit proced ures and stock opname reporting. The findings indicate that the change to simultaneous audits significantly improved the integrity and accuracy of stock opname reports, thereby enhancing the reliability of the company’s financial statements. This change also reduced errors and fraud risks, increasing stakeholder confidence in inventory data. The study recommends strengthening supervision, utilizing supporting technologies, and enhancing training as further steps to maintain audit quality and report accuracy.
Adoption of Accounting Information Systems on Firm Performance and the Moderating Role of Good Corporate Governance Jessa Wilsam Putri; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.145

Abstract

This research analyzes the relationship between accounting information system usage and firm performance in manufacturing companies, while considering corporate governance as a moderating factor. The study is based on 240 manufacturing firms listed on the Indonesia Stock Exchange during 2020–2023, with performance measured by Return on Assets (ROA). A quantitative approach is applied using secondary data from financial reports. The analysis employs regression and interaction testing. The findings indicate that greater use of accounting information systems improves firm performance, and this effect becomes stronger when supported by effective corporate governance. These results confirm that organizational performance is shaped by both technological implementation and governance quality.
The Effect of Operating Cash Flow, Sales Growth, and Operating Capacity on Financial Distress Permaisita Anggun Sari; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.149

Abstract

This research seeks to examine the impact of operational cash flow, sales growth, and operating capacity on financial distress within consumer cyclicals firms in the apparel and luxury goods sub-sector, listed on the Indonesia Stock Exchange for the period 2022–2024. This research employs a quantitative methodology utilizing an associative causal framework and secondary data derived from companies' yearly financial statements. We used SPSS software to do multiple linear regression to analyze the data. The results indicate that operating cash flow, sales growth, and operating capacity significantly influence financial distress, suggesting that enhanced cash flow production, sales performance, and asset utilization correlate with a diminished likelihood of financial difficulty. These results show that making a business better at making operating cash flow, keeping sales growth going, and using its assets more efficiently will help improve its financial situation and lower its financial stress. Descriptive data indicate that, on average, enterprises exhibit positive operating cash flow, continuous revenue growth, and an operating capacity over one, signifying operational efficiency and reasonably stable financial conditions. This study underscores the significance of proficient financial and operational management in sustaining financial stability and mitigating the risk of financial hardship in consumer cyclicals companies, especially within the apparel and luxury goods sub-sector.
Corporate Governance and Capital Structure on Firm Value with Dividend Policy Moderation Putri Maurilla Afifah; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.150

Abstract

This research examines how Good Corporate Governance (GCG) and capital structure affect company valuation, with dividend policy serving as a moderator, among LQ45 firms on the Indonesia Stock Exchange from 2022 to 2024. Employing a quantitative method, it utilizes secondary data from annual reports, encompassing 29 companies and 87 data points. Company value is gauged via Price to Book Value (PBV), while other factors rely on governance metrics and financial ratios. Findings indicate that GCG boosts company value, but capital structure harms it due to rising leverage risks. Dividend policy reinforces this dynamic and acts as a favorable cue to investors. These insights underscore the value of strong governance, careful capital management, and reliable dividend strategies in enhancing LQ45 firm valuations.
Macroeconomic and Microeconomic Effects on Tax Avoidance in IDX Energy Companies 2022-2024 Sheyla Zefanya Asmarakanti; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.153

Abstract

Tax avoidance is a common problem for many organizations, including those in the energy sector. There are a number of economic factors, both big and little, that might affect tax evasion. This study seeks to examine the impact of macroeconomic factors, quantified by inflation and currency rates, on tax avoidance, as well as the influence of microeconomic factors, assessed by leverage and firm size, on tax avoidance. The research methodology employs a quantitative descriptive technique. Multiple linear regression is used to analyze the data. The findings indicate that inflation, leverage, and business size exert a substantial positive influence on tax avoidance, signifying that increased inflation, leverage, and firm size correlate with heightened tax avoidance by the organization. In addition, changes in currency exchange rates do not seem to alter the level of tax avoidance by corporations.
Co-Authors Aprillia Zubaidah Azzahra Jessa Wilsam Putri Permaisita Anggun Sari Putri Maurilla Afifah Sheyla Zefanya Asmarakanti