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Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Published by Politeknik Keuangan Negara STAN
ISSN : 25980106     EISSN : 26209853     DOI : https://doi.org/10.35837/subs
Core Subject : Economy,
Economics, Econometrics & Finance
SUBSTANSI: Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi. merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar Akuntansi, Auditing, dan Keuangan Vokasi. Salah satu keunikan jurnal ini adalah memublikasikan kajian ilmiah yang lebih bersifat terapan (applied science) di area akuntansi, auditing, dan keuangan vokasi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 104 Documents
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The TESTING THE BENEISH M-SCORE MODEL IN DETECTING FRAUDULENT FINANCIAL STATEMENTS WITH THE HEXAGON FRAUD THEORY: FRAUD Devy Diana Dinda Bestari; Triyanto, Eko
SUBSTANSI Vol 9 No 2 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i2.3643

Abstract

Research objective: This study aims to test the Beneish M-Score model in detecting fraudulent financial statements with the Fraud Hexagon theory. Method: This research is quantitative, with purposive sampling used to collect samples from secondary data from the financial reports of construction companies for the 2022-2024 period. Data analysis methods used descriptive analysis and logistic regression analysis using IBM SPSS 25 software. Research findings: The research findings show that pressure, opportunity, rationalization, capability, arrogance, and collusion partially and simultaneously do not influence fraudulent financial statements. Practical implication: Companies need to consider other factors in preventing fraud, such as corporate governance and internal control, especially the effectiveness of audits as actors in detecting potential fraudulent acts. Keywords: Finance; Fraud; Hexagon; M-Score; Ratio.
APAKAH MODAL INTELEKTUAL MEMPENGARUHI KINERJA ORGANISASI DI SEKTOR PUBLIK INDONESIA? Harsoyo, Allamanda Titania; Mabrur, Azas
SUBSTANSI Vol 9 No 2 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i2.3668

Abstract

This study aims to examine the effect of intellectual capital on organizational performance within the Ministry of Agrarian and Spatial Planning/National Land Agency (ATR/BPN). Data were collected through a structured online questionnaire distributed to 112 civil servants using a simple random sampling technique. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method to test the relationship between five dimensions of intellectual capital and organizational performance. The findings reveal that public organizational, social, technological, and relational capital have a significant positive effect on organizational performance, while public human capital does not show a significant influence. These results imply that strengthening organizational systems, digital transformation, and stakeholder collaboration is more crucial than relying solely on individual competence. The study provides practical guidance for public institutions to optimize knowledge-based resources in achieving effective and accountable governance.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PSAK 73: STUDI PADA PT SEMEN INDONESIA (PERSERO) TBK. PERIODE 2018-2022 Rosyidah, Alim Matur; Dwi Suhartini
SUBSTANSI Vol 9 No 2 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i2.3669

Abstract

This study aims to assess the impact of the implementation of PSAK 73 on the financial performance of PT Semen Indonesia (Persero) Tbk., particularly on profitability and solvency ratios. Data were obtained from the company's annual financial reports for the period 2018–2022, accessed through the official website of PT Semen Indonesia (Persero) Tbk. The analysis was conducted using a qualitative descriptive method by comparing financial ratios before and after the implementation of PSAK 73, and presenting the results in tables and graphs. The results of the analysis show a decline in profitability with ROA falling from 4.53% to 2.98% and ROE from 8.64% to 6.34%. Conversely, solvency improved with DAR decreasing from 28.28% to 26.06% and DER from 61.94% to 55.78%. The implementation of PSAK 73 also increased total assets by 2.51%, but did not have a significant effect on financial performance. These findings provide input for management to review financial strategies in adjusting to new accounting standards
Implementasi Akuntansi Karbon dalam Kebijakan Fiskal Hijau di Indonesia: Kajian Scoping Review Firmansyah, Amrie
SUBSTANSI Vol 9 No 2 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i2.3672

Abstract

Research objective: This study aims to analyze the extent to which Indonesia's fiscal policy has incorporated carbon accounting principles within the public accounting system and green fiscal governance. Method: The study employs a scoping review approach, examining legal documents, fiscal policies, institutional reports, and international references related to the management of carbon economic value. Data were analyzed qualitatively and thematically to map the relationship between fiscal policy, public accounting systems, and carbon economic mechanisms in Indonesia. Research findings: The results indicate that Indonesia's legal and institutional frameworks have supported the implementation of carbon-based fiscal instruments; however, the integration between fiscal reporting systems and environmental data remains limited. Practical implication: The study provides recommendations for the Ministry of Finance, the Ministry of Environment and Forestry, and Bappenas to strengthen institutional coordination and integrate fiscal reporting with carbon-related information.

Page 11 of 11 | Total Record : 104

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