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INDONESIA
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 141 Documents
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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.
Sustainability Disclosure in Supporting Good Governance Practices in the Public Sector Rizky, Muhammad; Prastya, Heru; Ni’mah, Zakiyatun; Firmansyah, Amrie
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The practice of issuing sustainability reports, which has been widely adopted by private parties, does not appear to be a big concern for the public sector, particularly government organizations in Indonesia. This research aims to examine the feasibility of issuing sustainability reports for government agencies as part of adopting good governance exercises. The scoping review approach is used in this study to collect information from references related to sustainability disclosure and then evaluate situations relevant to the aims and scope of research connected to governance in the public sector. This study concludes that sustainability disclosure is driven by the role of management from internal organizations, motivational references such as those in the private sector, and a commitment to reducing emissions and implementing sustainable governance. However, there exist obstacles in the form of undeveloped public sector sustainability reporting standards. This research is expected to contribute to Indonesian government agencies, KSAP, and the larger community developing policies and standards for sustainability disclosure in the public sector.
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.
The Effect of Silicon Valley Bank's Bankruptcy on The Indonesian Stock Exchange Handayanto, Arga Bhayangkara; Tahang, Rahmawansyah Andi
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The occurrence of bank failures can exert a substantial influence on worldwide stock markets, leading to disturbances within the financial system and influencing the confidence of investors. On March 10, 2023, Silicon Valley Bank (SVB) encountered a notable setback inside the expanding technological sector. In contrast to other scholarly investigations, this study aims to examine the repercussions of the collapse of the SVB on the financial sector in Indonesia by employing an event study methodology. The duration of the window period, sometimes referred to as the event window, is set at 7 days. A time frame of 200 days is employed for the purpose of estimating anticipated returns and deviations from the norm. The parametric t-test, specifically the paired sample test, was employed in our study. The results of our study indicate that the declaration of the Silicon Valley Bank Bankruptcy does not have any discernible impact on the Financial Sector in Indonesia. The aforementioned findings are consistent with the research conducted by Pandey et al. (2023), which suggests that the consequences of Silicon Valley Bank's failure were more significant in developed economies. The consequences of these findings are significant for investors seeking to efficiently manage risk.
The Effectiveness of BOD Performance and ERM on Company's Financial Performance Butar-butar, Dea Tiara Monalisa; Indrianto, Doni
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The purpose of this research is to examine the correlation between corporate financial performance as assessed by Return on Asset (ROA) and the efficacy of the Board of Directors (BOD), more especially board size, board independence, and board gender. Enterprise Risk Management (ERM) is a moderating variable, and the chief risk officer's function is a surrogate for it in this study. Financial reports of 45 companies registered on the Indoensia Stock Exchange for the years 2018–2022, making up the bulk of the data used in this analysis. According to the findings, ROA is significantly affected by board independence but unaffected by board size or gender. Also, this study finds that ERM has moderating effect on the relationship between board independence and ROA.
Financial Performance and Club Success in the English Premier League Rahmadina, Aulia Musvita; Bhilawa, Loggar
AFEBI Accounting Review Vol. 10 No. 1 (2025): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study investigates the business impact of financial performance on the competitive success of football clubs in the English Premier League (EPL) during the 2016/2017 to 2022/2023 seasons. Recognizing that strategic financial management is critical for sustainable club growth and market competitiveness, this research adopts a quantitative explanatory approach. Using secondary financial data, it applies descriptive statistics, multiple linear regression, and hypothesis testing (T-test, F-test, and R²) to examine how key financial indicators: profitability (ROA, ROE), liquidity (CR), and leverage (DER) influence club performance on and off the pitch. The findings reveal that effective asset utilization (ROA) and liquidity management (CR) significantly drive club success, highlighting the importance of financial health in operational decision-making and competitive positioning. Meanwhile, profitability measured by ROE and leverage ratios showed no statistically significant effects. This study offers practical insights for club management and stakeholders on prioritizing financial strategies to optimize financial sustainability and sporting achievements, strengthening the business foundations of EPL clubs.
The Effect of Corporate Governance Mechanisms on Financial Performance With Capital Structure as an Intervening Variable Ajijah, Ratna; Uzliawati, Lia; Lestari, Tri
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This research aims to determine the effect of corporate governance mechanisms proxied by (managerial ownership, institutional ownership and independent board of commissioners) on financial performance with capital structure as an intervening variable. Financial performance is measured using a profitability ratio, proxied by Return On Assets and capital structure proxied by the Debt to Equity ratio. The research population includes property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection method used was purposive sampling and 32 co mpanies were selected with a total sample of 105 research data. The analysis technique used is multiple linear regression with SPSS version 26 software and path analysis with the help of an online sobel calculator. The results showed that managerial ownership, independent board of commissioners had no significant effect on financial performance, while institutional ownership had a positive effect on financial performance. Managerial ownership and independent board of commissioners have a significant positive effect on capital structure, while institutional ownership has no effect on capital structure. The capital structure does not act as a mediator between corporate governance mechanisms and financial performance
Accounting Practices In Determining the Value of Dowry (Boka) in Buton Custom Weddings in Baubau City Rachmadani, Febby; Wiliana, Rahayu; Pagalung, Gagaring; Damayanti, R.A
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to reveal culture accounting practices in the process of determining the dowry value (boka) in traditional marriages of the Buton people in Baubau City. This research is a qualitative descriptive. Data collection was carried out through observation, interviews and documentation. The result showed that the accounting practice in determining the nominal value of the dowry (boka) was carried out in three stages, namely lukuti, pesoloi/pesolopi, and losa. The value of the dowry (boka) can be influenced by the level of the bride’s traditional social status. There is no bargaining process in the process of determining the dowry (tauraka). The process of determining the dowry (tauraka) is different from the process of setting accounting prices. Culture constructs reverse accounting with conventional accounting. Culture values are higher in values than money. Customs is above the transaction. Love underlies marriage so that the noble values of the Buton-Baubau Tribe are used in the entire process of determining the dowry (tauraka). 5 cultural values as well as money and gold as a means of paying the dowry (tauraka) of the Buton-Baubau Indigenous Tribe. The researcher found 5 meanings of the dowry value (boka) contained in the traditional wedding culture of the Buton-Baubau tribe, namely: respect, respect, readiness and responsibility, requests for permission and blessing. Prices are not always seen based on materials and numbers. Price has a different meaning from the point of view of the Buton-Baubau people.
The Impact of Whistleblowing System on Fraud Prevention, With Bugis Cultural Values as Moderating Factors Wiliana, Rahayu; Nagu, Nadhirah; Syamsuddin
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to assess the influence of two main factors: (1) the implementation of a whistleblowing system to prevent fraud, and (2) the moderating effect of Bugis cultural values on the relationship between the whistleblowing system and fraud prevention. The research was carried out in 13 Regional Work Units (SKPD) situated in Sidenreng Rappang Regency. The research methodology employed a quantitative approach, and the sample was selected using a nonprobability sampling method known as purposive sampling, with a respondent population of 172 individuals. Primary data for this research was collected through the distribution of questionnaires. Statistical analysis was performed using a Structural Equation Model (SEM), and the analysis was conducted using Smart-PLS 3.0 software. The research results indicate that the whistleblowing system has a positive impact on fraud prevention efforts, although Bugis cultural values tend to weaken the influence of the whistleblowing system on prevention.
Analysis of Financial Performance of Undervalued Companies in the Manufacturing Sector on the Indonesian Stock Market Burhan, Mahardika; Hidayat, Rahmat; Jamarang, Satriani; Alifa, Sarah
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This research aims to explore how to utilize the value investing approach for investing in the Indonesian stock market to identify a list of undervalued companies deemed suitable for investment. The analytical method used in this study is quantitative descriptive analysis. The research findings indicate that out of 178 companies listed on the Indonesian stock market, only 6 companies fall into the undervalued category with good financial performance based on the value investing approach and financial ratios. The 6 selected companies considered worthy for investment consideration are PT. Intanwijaya International Tbk. (INCI), PT. Wilmar Cahaya Indonesia Tbk. (CEKA), PT. Wismilak Inti Makmur Tbk (WIIM), PT Astra Otoparts Tbk (AUTO), PT Sekar Laut Tbk (SKLT), and PT Sat Nusapersada Tbk (PTSN).

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