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AFEBI Accounting Review
Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
ISSN : 25485245     EISSN : 25485253     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in finance and accounting.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2023): June" : 5 Documents clear
The Effect of Local Revenue, General Allocation Fund, and Capital Expenditure Against Financial Performance Putri Ramadhani; Rosmayanti; Alifa, Sarah; Pakulla’, Heriani; Minggu, Ayu Rinathi; Habbe, Abdul Hamid; Mediaty
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The purpose of this study is to examine and analyze the impact of local revenue distribution and capital expenditure general fund on the financial performance of South Sulawesi provincial government. This study is a quantitative study that uses statistical analysis to test research hypotheses. Using secondary data obtained from the 2019-2021 South Sulawesi Provincial Government Financial Statements the results of this study show that South Sulawesi Real Revenue and Capital Expenditure General Allocation Regional Fund has a positive impact on financial performance. The provincial governments local government financial performance is to use relevant key indicators to evaluate the local governments financial performance so as to help local governments understand their own financial situation and measure the achievements in achieving financial goals and public interests. Keywords: Financial Performance, Local Revenue, General Allocation Fund, and Capital Expenditure.
Implications Quality Report Finance and Systems Internal Control of Local Government Performance The Role of Accountability as Mediation (Study at Cilegon City Government Banten) Hadiatul, Umi; Bastian, Elvin; Ramdhani, Dadan
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

Abstract Study This test how much influence quality report financial and internal control systems in the public sector. The government performance area is the main factor tested in the study This as well as using the accountability factor as a mediator. Sample from study This is an organization device government area (OPD). city Cilegon. The method study uses an approach quantitative with SEM method and smart PLS software. Findings study This concludes that quality report finance is influential and significant the internal control system is also influential and significant to the performance of government area. Whereas accountability is mediation capable mediate the connection between quality reports to performance. However, no capability mediates the relationship between quality reports to performance. Implications study this hope can become input for policy government area specifically to the role from factor quality report financial and internal control system as well accountability to policy sector accountancy public sector management. Key Words: quality report finance, internal control system, government performance, accountability, and accounting management public sector.
Tax Avoidance in Review by Institutional Ownership, Firm Size, and Leverage With Profitability as a Moderation Variable (Empirical Research on Manufacturing Companies in Indonesia) Octaviantary, Astrid Regina; Damayanti, Fera
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This research aims to determine the effect of institutional ownership, firm size, and leverage on tax avoidance with profitability as a moderating variable. The population in this research are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used was purposive sampling, so that 158 samples were taken according to the criteria. Data analysis method used is multiple regression analysis absolute difference method. The results of this research indicate that institutional ownership and leverage have an effect on tax avoidance, while firm size has no effect on tax avoidance. Then profitability can strengthen the influence of institutional ownership and leverage on tax avoidance, but profitability cannot moderate the effect of firm size on tax avoidance. The implication of this research is that it can be especially useful for the government so that the government can take preventive measures so that companies do not carry out tax avoidance.
Does Capital Structure Mediate on Business Innovation and Firm Sustainable Performance? Zalaza Ceradhina Rahmadhani, Ary; Dewi Rosidi, Pasha; Agustia, Dian
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study was conducted to prove whether the role of the company's capital structure can mediate the influence of business innovation on a company's finances. The data source used in this research originates from the company's annual financial report for 2017-2021. The sampling technique uses purposive sampling from the non-financial sector listed on the Indonesia Stock Exchange as of 2018; the sample data used was 1135 observations. The results show that capital structure mediates the relationship between investment opportunity set and financial performance. This is caused by increasing the investment opportunity set and making a good decision, which will impact appropriate capital structure decisions to support the company's operational activities. This explanation is by agency theory and pecking order theory. The results of this research can contribute to companies improving the effectiveness of business innovation decisions and capital structure to achieve optimal company financial performance.
Improving the Quality of Village Fund Financial Reporting During the COVID-19 Pandemic: Factors for Successful Use of the Village Financial Systemimproving the Quality of Village Fund Financial Reporting During the COVID-19 Pandemic: Factors for Successful Use of the Village Financial System Fitriawan Syahadat, Edy; Idrus, Olivia; Safriansyah
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to determine the determining factors for the successful implementation of the village financial system (Siskeudes) in improving the quality of village fund financial reporting during the Covid-19 pandemic (Village Case Study in Sorong Regency). The records analysis method in this look at uses evaluation with the Partial Least square (PLS) technique. PLS is part or variant-based totally Structural Equation Modeling (SEM) version. The results confirmed that the implementation of the village financial device had a fine effect at the nice of village fund economic reviews. person involvement, top management help, training and training could not mild the connection between the implementation of the village economic device and the high-quality of village monetary reviews, even as consumer hobby and generation usage should mild the relationship and between the software of the village economic machine to the first-rate of village monetary reviews.

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