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INDONESIA
MAKSI
Published by Universitas Tanjungpura
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 6 Documents
 1 
ANALISIS PENGARUH PERENCANAAN ANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA PENYERAPAN ANGGARAN TINGKAT SATKER DENGAN VARIABEL MODERASI KOMITMEN ORGANISASI B2092191013, Urai Winda Fidya Sari
MAKSI UNTAN Vol 6, No 2 (2021): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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

Abstract

Pola penyerapan anggaran yang tidak proposional otomatis akan mengganggu rencana kinerja kebijakan APBN dalam mencapai tujuan bernegara. Jumlah responden 170 Orang terdiri dari Kuasa Pengguna Anggaran, Pejabat Pembuat Komitmen, Pejabat Penanda Tangan SPM, Bendahara Pengeluaran dan Penyusun Program Anggaran dan Pelaporan dari 34 Lembaga Penjaminan Mutu Pendidikan Se-Indonesia. Teknik analisis yang digunakan adalah analisis regresi berganda dan  analisis regresi dengan moderasi (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa perencanaan anggaran dan kompetensi sumber daya manusia secara parsial berpengaruh positif pada kinerja penyerapan anggaran serta komitmen organisasi memperkuat pengaruh perencanaan anggaran dan kompetensi sumber daya manusia terhadap kinerja penyerapan anggaran.Kata Kunci : Perencanaan Anggaran, Kompetensi Sumber Daya Manusia, Kinerja Penyerapan Anggaran ANALYSIS OF THE EFFECT OF BUDGET PLANNING AND HUMAN RESOURCES COMPETENCY ON THE PERFORMANCE OF SATKER-LEVEL BUDGET ABSORPTION WITH VARIABLES MODERATION OF ORGANIZATIONAL COMMITMENTSThe disproportionate pattern of budget absorption will automatically disrupt the planned performance of APBN policies in achieving national goals. The number of respondents was 170 people consisting of Budget User Proxy, Commitment Making Officer, SPM Signatory Officer, Expenditure Treasurer and Budget and Reporting Program Drafter from 34 Education Quality Assurance Institutions throughout Indonesia. The analysis technique is multiple regression analysis and Moderated Regression Analysis. The results showed that budget planning and human resources competence partially had a positive effect on budget absorption performance, besides, organizational commitment strengthened the influence of budget planning and human resources competence on budget absorption performance. Keywords: Budget Planning, Human Resources Competence, Budget Absorption Performance
Determinan Audit Report Lag dengan Spesialisasi Industri Auditor sebagai Moderator Nurfauziah, Tiya
MASINTAN ACCOUNTANCY RESEARCH Vol. 1 No. 1 (2026): Juni
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/mar.v1i1.41923

Abstract

Research aims: This study aims to analyze the effect of audit tenure, KAP size and auditor turnover variables on audit report lag with auditor industry specialization as the moderating variable in companies listed on the Indonesia Stock Exchange. Design/Methodology/Approach: The data used in this research was secondary data. Sampling in this study was conducted by using a purposive sampling method with 36 companies that met the criteria for testing. This study applied statistical testing and data processing by using WarpPLS 6.0 Research findings: The result of this study indicated that: (1) Audit Tenure had a negative effect on Audit Report Lag, (2) KAP Size had no effect on Audit Report Lag, (3) Auditor Turnover had no effect on Audit Report Lag, (4) Auditor Industry Specialization moderated the negative effect of Audit Tenure on Audit Report Lag, (5) Auditor Industry Specialization did not moderate the effect of KAP Size on Audit Report Lag, (6) Auditor Industry Specialization was not able to moderate the effect of Auditor Turnover on Audit Report Lag. Theoretical contribution/Originality: This study contributes to the literature on audit report lag by examining the role of auditor industry specialization as a moderator of the relationship between firm characteristics and the timeliness of audit completion. Practitioner/Policy implication: The findings provide useful guidance for companies, auditors, and regulators. For companies, the results support hiring auditors who understand their industry well to make audits more efficient and speed up the release of financial reports. For public accounting firms, the study shows the need to develop industry knowledge to improve audit quality and speed. For regulators and market authorities, the findings can help guide policies that encourage auditor skills in specific industries, supporting clear, timely financial reporting and smooth markets.  
Pengaruh Maturitas Sistem Pengendalian Intern Pemerintah dan Kapabilitas Aparat Pengawasan Intern Pemerintah terhadap Indeks Persepsi Korupsi Indonesia Suhartono, Raden
MASINTAN ACCOUNTANCY RESEARCH Vol. 1 No. 1 (2026): Juni
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/mar.v1i1.45298

Abstract

Research aims: This thesis aims to determine whether the maturity of the implementation of the government internal system (SPIP) and the capability of the provincial/district/city government internal control apparatus (APIP) in Indonesia affect the corruption perception index in Indonesia. Design/Methodology/Approach: The research was conducted with a quantitative approach processed with the help of SPPS use sample 508 districts/cities in Indonesia. Analysis which include descriptive, classical assumptions, simple linear regression, hypothesis testing t test, F test, and the coefficient of determination (R2). Research findings: The results of this study indicate that the maturity SPIP and the capabilities APIP in provinces/ districts/cities in Indonesia have an influence on the corruption perception index in Indonesia Theoretical contribution/Originality: This study is expected to serve as a reference for future researchers who wish to examine the influence of SPIP Maturity and APIP Capability on the Corruption Perception Index. Practitioner/Policy implication: Both the central and regional governments support increasing SPIP maturity and APIP capabilities to improve the Corruption Perception Index and eradicate corruption in Indonesia.
Implementasi Corporate Social Responsibility melalui Pemberdayaan Masyarakat Desa Sungai Kupah Suzana, Fenny Rema; Heniwati, Elok
MASINTAN ACCOUNTANCY RESEARCH Vol. 1 No. 1 (2026): Juni
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/mar.v1i1.55532

Abstract

Research aims: This study aims to analyze the application of Stakeholder Theory in implementing PT Pertamina Patra Niaga DPPU Supadio's Corporate Social Responsibility (CSR) program in Sungai Kupah Village, Sungai Kakap District, Kubu Raya Regency. The research is motivated by the importance of involving various stakeholders in implementing a sustainable CSR program and delivering real benefits to the community. Design/Methodology/Approach: The approach used is a qualitative case study method. Data were collected through in-depth interviews, field observations, and document analysis. Research informants Data analysis was carried out using the interactive model of Miles, Huberman, and Saldaña, which includes data reduction, data presentation, and drawing conclusions. Research findings: The research results show that Pertamina's CSR implementation has applied the principles of Stakeholder Theory through appropriate stakeholder identification, active stakeholder involvement in program implementation, and ongoing collaboration between the company, village government, and the community. The CSR program generates economic, social, and environmental benefits while supporting sustainable village development. Theoretical contribution/Originality: The theoretical contribution of this research lies in enriching the literature on the application of Stakeholder Theory to community empowerment-based CSR and the management of local potential in coastal areas. Practitioner/Policy implication: Practically, the research findings demonstrate the importance of a participatory and collaborative approach in CSR program design to increase program effectiveness, acceptability, and sustainability. The research findings also provide policy implications for companies and local governments in strengthening multi-stakeholder partnerships to support sustainable village development.
Tingkat Kesehatan Bank dan Kualitas Laba: Perbandingan Sebelum dan Sesudah Implementasi PSAK 71 Ramadani, Ramadani
MASINTAN ACCOUNTANCY RESEARCH Vol. 1 No. 1 (2026): Juni
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/mar.v1i1.76766

Abstract

Research aims: This study aims to examine the effect of bank health indicators—including Non-Performing Loans (NPL), Good Corporate Governance (GCG), Return on Assets (ROA), and Capital Adequacy Ratio (CAR)—on earnings quality of Regional Development Banks (BPD) in Indonesia, and to test the moderating role of Allowance for Impairment Losses (CKPN) before and after the implementation of PSAK 71. Design/Methodology/Approach: The research uses a quantitative approach with panel data regression analysis on 24 BPDs in Indonesia over the period of 2016–2023. Hypothesis testing was preceded by classical assumption tests to ensure model validity. Research findings: The study finds that bank health indicators simultaneously affect earnings quality both before and after PSAK 71. Individually, GCG, ROA, and CAR significantly affect earnings quality, while NPL does not. However, CKPN significantly moderates the overall relationship between bank health and earnings quality only after PSAK 71 implementation, suggesting that expected credit loss-based provisioning increases the relevance of credit risk management in influencing earnings quality. Theoretical contribution/Originality: This research extends the literature on earnings quality by incorporating PSAK 71's impact and positioning CKPN as a moderating variable. It provides empirical support for the role of accounting standard changes in reshaping the relevance of financial indicators in assessing earnings quality. Practitioner/Policy implication: The results offer insights for regulators and bank managers to enhance transparency and financial reporting quality post-PSAK 71. The findings underscore the need for strengthened provisioning strategies and risk oversight to support sustainable earnings quality in regional banks.
Pengaruh Green Banking dan Corporate Social Responsibility terhadap Profitabilitas pada Perbankan Syariah di Kawasan ASEAN Rajuanto, Septian; Fahmi, Muhammad; Helmi, Syarif M
MASINTAN ACCOUNTANCY RESEARCH Vol. 1 No. 1 (2026): Juni
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/mar.v1i1.76825

Abstract

Research aims: The side effects of company expansion to increase profits lead to climate change and threats to the sustainability of the ecosystem, thus requiring a "go green" movement. Even though sharia banking does not directly fall into the category of companies that pollute, however, if banks finance companies which pollute the environment, then sharia banks also cause environmental damage. This research aims to examine the effect of green banking and corporate  social responsibility (CSR) on profitability in sharia banking in the ASEAN Region. Design/Methodology/Approach: The sample in this study was 20 Sharia banks from 4 countries that released annual reports and  sustainability reports on their respective internet sites during the observation period from 2018 to 2022 using the content analysis method. Research findings: This research finds that green banking has no effect on bank profitability, on the contrary, CSR has a positive effect on bank profitability. Thus, stakeholders can consider the influence  of green banking and CSR variables in making their decisions on the profitability of sharia banks in the ASEAN Region. Theoretical contribution/Originality: This study examines the impact of green banking and Corporate Social Responsibility (CSR) on the profitability of Islamic banks across the ASEAN region using a cross-country sample. Practitioner/Policy implication: The findings offer practical and policy implications by assisting Islamic banks in the ASEAN region to improve profitability through green banking practices, stakeholder engagement, and sustainability disclosures aligned with international standards. They also support regulators, particularly in Indonesia, in developing standardized green banking policies to enhance the long-term performance of Islamic banks.

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