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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 109 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; Eko Triyanto
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? Allamanda Titania Harsoyo; Azas Mabrur
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 Alim Matur Rosyidah; 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 Amrie Firmansyah
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.
Analisis Penerapan Pengendalian Internal pada Siklus Pendapatan: Studi Kasus Kafe XYZ Taufik Adi Raharjo; Suprayitno, SST., Ak., MT.
SUBSTANSI Vol 10 No 1 (2026): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

Research objective: This study aims to analyze the implementation of the internal control in the revenue cycle at Café XYZ. Method: The research employs a qualitative method with a case study approach, using data obtained through interviews, observations, and literature review Research findings: The findings indicate that Café XYZ has implemented an accounting information system within its revenue cycle reasonably well, particularly through order recording, cash transaction processing, and documentation of cash receipts. Overall, the café has applied internal control practices, although they remain insufficient, resulting in several risks such as stock shortages, loss of customers, billing errors, and potential inventory theft. Practical implication: As a practical implication, to make the revenue cycle more effective and controlled, the management of Cafe XYZ is advised to promptly establish formal segregation of duties procedures, implement inventory cards, and assign financial reporting tasks to competent staff.
ANALISIS TINGKAT KESIAPAN PENGUNGKAPAN STANDAR IFRS S2 TERKAIT IKLIM PADA PERUSAHAAN SEKTOR ENERGI DI INDONESIA Muh Wira Darmawan
SUBSTANSI Vol 10 No 1 (2026): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v10i1.3849

Abstract

This study aims to analyze IFRS S2 disclosure readiness in Indonesian energy companies. Data from the 10 largest companies (2023/2024) were collected via purposive sampling. The analysis utilized descriptive content analysis based on the IFRS S2 checklist interpreted through statistical criteria. Findings indicate an average readiness of 87% (Very High Readiness), with governance being the strongest pillar. However, significant gaps exist in internal carbon pricing and scenario analysis disclosures. Practically, management must enhance technical climate risk valuation capabilities before mandatory implementation.
Peran Continous Auditing terhadap Kualitas Audit Internal pada Industri Asuransi di Era Digital: Kajian Literatur Rizky Aulia Rahmah; Lidya Primta Surbakti
SUBSTANSI Vol 10 No 1 (2026): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v10i1.3906

Abstract

Research objective: This study examines the role of continous auditing in internal audit quality and the factors affecting its effectiveness. Method: A qualitative approach using systematic literature review (SLR) with content analysis is employed.Research findings: Continous auditing improves internal audit quality through timeliness, coverage, and risk integration, but depends on technology readiness, auditor competence, and governance.Practical implication: This study provides practical insights for optimizing continous auditing implementation in insurance companies.
DANA DESA DAN KEMISKINAN DAERAH: ANALISIS EMPIRIS DI KABUPATEN LEBAK, PANDEGLANG, SERANG, DAN TANGERANG Hady Sutjipto; Lilis Hoeriyah; Lisbon Sirait; Mohamad Zaki; Kartika Djati
SUBSTANSI Vol 10 No 1 (2026): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v10i1.3947

Abstract

Research objective: This study aims to estimate and explain the influence of Village Funds and other macroeconomic variables on poverty levels across four regencies in Banten Province. Method: This study employs a quantitative approach using secondary data for the period 2015–2025. The data analysis method used is dynamic panel data regression with the Generalized Method of Moments (GMM) approach to address endogeneity and capture poverty persistence. Research findings: The results indicate that Village Funds and mean years of schooling have a significant negative effect on poverty, while the regency minimum wage (UMK) has a significant positive effect. Furthermore, the study reveals a high level of poverty persistence, suggesting that poverty in the region is structural in nature. Practical implication: Local governments should reorient the utilization of Village Funds toward productive sectors and prioritize educational investment to break the cycle of structural poverty. Keywords: Village Funds; Poverty; Banten; GMM; Human Capital.
Environmental Performance, Carbon Emissions Disclosure, and Firm Value: The Role of Intellectual Capital Raihan Ramadhan; Amrie Firmansyah
SUBSTANSI Vol 10 No 1 (2026): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v10i1.3984

Abstract

Research objective: This study examines the effects of environmental performance and carbon emission disclosure on firm value, with intellectual capital serving as a moderating variable in the energy sector of Indonesia. Method: This study employs a quantitative approach using secondary data obtained from the annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The sample was selected purposively, yielding 101 firm-year observations. Data analysis was conducted using panel data regression with a fixed-effects model. Research findings: The results indicate that environmental performance negatively affects firm value, whereas carbon emission disclosure does not. The study also finds that intellectual capital weakens the negative effect of environmental performance on firm value. However, intellectual capital does not moderate the relationship between carbon emission disclosure and firm value. These findings suggest that the market still perceives environmental initiatives as short-term cost burdens, whereas carbon emission disclosure has not yet been considered relevant information in investment decision-making. Practical implication: This study provides implications for energy sector companies and regulators, particularly the Financial Services Authority (OJK), to strengthen the quality and standardization of sustainability disclosures and to enhance the utilization of intellectual capital in supporting environmental management and long-term firm value creation.

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