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INDONESIA
Jurnal AKSI (Akuntansi dan Sistem Informasi)
Published by Politeknik Negeri Madiun
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 308 Documents
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State-Owned Enterprise Performance: Characteristics Of Good Female Directors In Indonesia Widiasmara, Anny; Sudrajat, M. Agus
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.836

Abstract

This study empirically examines the influence of female directors’ characteristics, political connections, educational background in economics or business, and education level on the performance of Indonesian State-Owned Enterprises (BUMN). These factors are crucial as they affect strategic quality impacting BUMN performance. Regulation PER-8/MBU/08/2020 encourages increasing female representation on boards. The study measures BUMN performance comprehensively across financial, administrative, and operational dimensions, reflecting their dual role as public servants and state profit generators. Using a quantitative approach, the sample includes all BUMNs with female directors from 2018 to 2023. Data were sourced from IDX, company websites, annual and financial reports, and the Ministry of BUMN’s documentation (PPID). Data analysis employed SPSS version 25. Findings reveal political connections significantly influence BUMN performance, while female directors’ characteristics, education background, and education level show no significant effect, likely due to limited strategic decision-making roles for women. Directors with political ties can offer strategic advantages but require balanced transparency and accountability.The study’s novelty lies in its comprehensive integration of female director traits, political connections, and education with multi-dimensional BUMN performance measures. It also evaluates BUMN’s dual function amid board restructuring policies, providing updated empirical insights on the impact of increasing women on BUMN boards
The The Influence of Family Ownership on Dividend Policy Moderated by Corporate Governance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 Fitrilia Farida S; Muawanah, Umi; Setia, Kohar Adi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.842

Abstract

This study examines the influence of family ownership on dividend policy, moderated by corporate governance practices. Family ownership, a dominant structure in Indonesian companies, prioritizes family welfare and often leads to agency conflicts, particularly Type II agency conflicts between majority family shareholders and minority shareholders. Using a sample of manufacturing companies listed on the Indonesia Stock Exchange, this research analyzes the relationship between family ownership and the dividend payout ratio while incorporating corporate governance mechanisms as a moderating variable. Corporate governance is proxied by board independence, institutional ownership, and board size to enhance transparency and reduce conflicts of interest.The findings reveal that family ownership has a positive but insignificant effect on dividend policy. However, corporate governance mechanisms significantly enhance dividend policy by balancing the interests of majority and minority shareholders, reducing moral hazard, and improving monitoring processes. This study contributes to understanding how governance structures mediate the relationship between ownership concentration and financial policy, providing valuable insights for stakeholders in developing effective governance frameworks.
Digital Transformation and Digital Innovation to Improve the Financial Performance of People's Economic Banks (BPR) in Indonesia Kirowati, Dewi; Kumalawati, Lely; Nauval Prastyanika Putra , Yudha
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.847

Abstract

The aim of this research is to determine the extent of digital transformation and digital banking innovation carried out by BPRs in Indonesia to improve financial performance. The type of research used is qualitative research, using descriptive methods and secondary data sources where data collection is obtained by observation and documentation. /literature study that examined data on digital innovation and financial performance of People's Economic Banks (BPR) from 2019 to 2024. The results of the research show that the level of digitization of BPR transaction products or services in Indonesia is still low which has an impact on financial performance, namely a decline in the quality of BPR credit which is quite significant and the BPR Return on Assets (ROA) ratio continues to show a significant decline. Under these conditions, BPR's financial performance is still in a positive or maintained condition. Steps that must be taken by BPR can be to carry out analyzes related to customer needs and values, evaluate product and service development capabilities in accordance with BPR business strategy, and design development including developing IT infrastructure, quantity and quality of human resources, capital, and collaboration and cooperation with conventional banks. , Government, and the business/industrial world and other institutions in a sustainable manner
Determinants of Company Value in the Health Sector in 2020-2023 Susilawati; Yuniarwati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.855

Abstract

Financial performance, audit opinion, and audit quality of a company can provide information about the condition of the company. The fairness status of financial statements can reveal audit opinions, competent auditors can measure audit quality, and fundamental analysis can reveal financial performance. The purpose of this study is to determine how organizational value is affected by audit quality, audit opinion, and financial performance. Participants in this study were healthcare companies listed on the Indonesia Stock Exchange between 2020-2023. One of the research sample selection techniques is purposive sampling. Eighteen companies have met the research sample criteria. This study uses a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-tests, and f-tests. The findings show that, between 2020-2023, the value of healthcare companies listed on the Indonesia Stock Exchange is significantly positively affected by ROA and DAR, but not by audit opinions, and audit quality.
The Effect Of Audit Opinion, Audit Quality And Financial Performance On Company Value In The Transportation And Logistics Sector In 2020-2023 M. Agustiawan Saputra; Yuniarwati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.856

Abstract

A company's financial performance, audit opinion, and audit quality can all provide information about its state. The fairness status of a financial report can reveal the audit opinion, competent auditors can gauge the audit quality, and fundamental analysis can reveal the financial performance. This study's goal is to determine how the organization's worth is impacted by audit quality, audit opinion, and financial performance. Participants in this study were logistics and transportation companies that were listed on the Indonesia Stock Exchange between 2020 and 2023. One technique for choosing research samples is purposeful sampling. Twenty-seven companies have fulfilled the criteria for the study sample. The study employs a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-test, and f-test. The findings indicate that, between 2020 and 2023, the value of transportation and logistics companies listed on the Indonesia Stock Exchange is significantly impacted negatively by the DAR, but favorably by audit opinions, ROA, and TATO
The Role of Good Corporate Governance in Profit Management Rahayu, Rika Meidiana; Permatasari, Maridha Chintia
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.860

Abstract

Profit management is the manipulation of transactions within the financial statement based on certain decisions by managers. This can mislead stakeholders who want to know the company's economic performance. Companies need to their economic performance in the long term and minimize profit management through a good corporate governance system in order to control, manage, and supervise the company's operational mechanisms. This study aims to identify the role of Good Corporate Governance on profit management. Data collection followed the procedure of library research. The results of the analysis showed that Good Corporate Governance played a role in profit management by providing supervision by a permanent audit committee for a period. Supervision of management could reduce profit management practices and agency theory for profit management.
Increasing The Performance of Public Health Centers: Does Accountability Role as Moderating? Basri, Yesi; Azhar A, Al; Lestari, Hesti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.488

Abstract

By assessing the effectiveness of human resources and internal control as independent variables and accountability as moderating variables, this study attempts to investigate the elements that affect the performance of public health institutions.. The population in this study were all public health centers in the city of Pekanbaru; as many as 20 health centers were used as samples in this study. The research method was carried out with a survey conducted in February-March 2021. There were 120 respondents in this survey, including the Head of the PublicHealth Center, the Head of Administration, the Treasurer of Expenses, the Treasurer of Receipts, the Personnel Division, and the Service Sector. The results of numerous analyses show that accountability enhances the public health center's effectiveness and has a favorable influence on the standard of internal control and human resources. This study has consequences for public sector organizations in terms of performance evaluation and motivational content by raising the standard of internal control, accountability, and human resources
E-Finance: What Factors Affect Financial Staff's Motivation to Utilize It? Alam, M Dimar; Kusumadewi, Areta; Fitriyah, Laila
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.591

Abstract

The objective of this study is to investigate the factors that influence the intention of financial staff in the SKPDs of Malang City government to adopt e-finance. This study combines elements from the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) found in previous research. The survey method was utilized, with a sample of 155 respondents consisting of auditors employed in the financial department of Malang City's government. Data analysis was conducted using Partial Least Square (PLS) method. The study's results indicate that constructs like perceived ease of use, perceived usefulness, attitude, subjective norm, and perceived behavioral control have a positive impact on behavioral intention. Additionally, behavioral intention positively correlates with the actual behavior of financial staff using e-finance. The study underscores the significance for e-finance providers and management to consider perceived ease of use, perceived usefulness, attitude, subjective norm, perceived behavioral control, behavioral intention, and the actual behavior of users.
The Impact of Social Activities, Management Strategies, and Human Capital on Improving Company Financial Performance Aviyanti, Richo; Fatmala, Indra; Putri, Nanda
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.595

Abstract

The selection of management strategies is a fundamental factor in improving financial performance. Improved financial performance will have an impact on business sustainability. This research aims to understand and analyze the effect of social activities, management strategies, and human capital on the financial performance of companies listed in the IDX80 index for the period 2020-2022. This research uses a quantitative approach with a positivist paradigm. The population of this study is all companies included in the IDX80 category for the 2020-2022 period, totaling 80 companies. The sample was selected using purposive sampling, resulting in a sample of 47 companies with 141 observations (N). Data were analyzed using multiple linear regression analysis with SPSS tools. The result of this study indicates that human capital can enhance the financial performance of IDX80 companies. However, Information on social activities does not improve financial performance because social activities increase operational costs. Management strategies do not significantly affect financial performance due to the high cost associated with complex and comprehensive management strategies, which may disrupt financial performance. Companies are recommended to commit to managing human capital to create unique, rare, and irreplaceable intangible assets. The uniqueness of a company will add value, impacting financial performance stability. This research focuses on companies with a similar or equivalent focus on competitive advantage. Expanding the scope will enhance the generalizability of research results.
Financial performance, gender diversity and corporate environmental performance: the moderating role of firm size Manfa, Agung; Triyono, Triyono; Bawono, Andy
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.604

Abstract

Research aims: This study analyzes the relationship between financial performance and gender diversity on the board of directors and environmental performance in non-financial companies, while also examining the moderating role of financial constraints and company size.Design/Methodology/Approach: In this study, panel data analysis was conducted on 75 non-financial companies listed on the Indonesia Stock Exchange that participated in the PROPER program from the Ministry of Environment and Forestry of the Republic of Indonesia from 2018 to 2022.Research findings: The research findings suggest that financial performance and gender diversity are predictors that have a significant impact on the corporate environmental performance variable. However, the study also revealed that company size does not have a moderation effect, except for the level of debt-to-capital ratio, which acts as a quasi-moderation.Theoretical contribution/ Originality: This study offers valuable new insights into the environmental performance of non-financial companies in Indonesia. It specifically assesses their participation in the PROPER program, run by the Ministry of Environment and Forestry. Prior research has not extensively investigated environmental performance within this context. Additionally, the study incorporates financial performance components such as debt-to-capital ratio and sales growth, serving as a proxy for financial performance, in addition to return on assets.Practitioner/Policy implication: This research can be useful for public companies listed on the Indonesia Stock Exchange and provide input to the government, as a reference to increase awareness and environmental management in public companies in Indonesia.Research limitation/Implication: This study gathered data from 2018 to 2022, a period marked by the significant global event, COVID-19 outbreak. Future research should explore how exceptional events, particularly the COVID-19 crisis, influence company performance from the early stages of the pandemic to the recovery period. Such an investigation would produce more accurate outcomes.

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