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INDONESIA
FINANCIAL : JURNAL AKUNTANSI
Published by Sekolah Tinggi Ilmu Ekonomi Sultan Agung
ISSN : 25024574     EISSN : 26862581     DOI : 10.37403
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini memuat hasil penelitian bidang ilmu ekonomi Akuntansi yang akan diterbitkan secara reguler setiap 6 bulan sekali yaitu pada bulan Juni dan Desember dengan memilih karya ilmiah terbaik dan layak dimuat. Jurnal ini dikelola oleh tim dosen akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol 9 No 2 (2023)" : 6 Documents clear
PUBLIC SERVICE ACCOUNTABILITY IN MANAGING SURAT IZIN MENDIRIKAN BANGUNAN (S-IMB) Panjaiitan, Rike Yolanda
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.499

Abstract

The implementation of public service accountability is guided by the Decree of the Minister of State Number 63 of 2003 concerning General Guidelines for the Implementation of Public Services through Transparency and Accountability of Public Service Delivery, which contains the importance of providing public services. Licensing services in Medan City can be carried out at the Medan City DPMPTSP, one of the licensing services is the administration of Surat Izin Mendirikan Bangunan (S-IMB). The permit is still not in accordance with the Service Standards, which is for a period of 30 working days. One Stop Service and Investment Service for Medan City. The research method used is descriptive research method with a qualitative approach. Data collection techniques were carried out by means of interviews, observations, and documentation related to Surat Izin Mendirikan Bangunan (S-IMB). The data obtained were analyzed qualitatively by examining what had been collected using Sheila Elwood's Process Accountability theory which has the following indicators: Procedure, Cost, Timeframe and Responsiveness at the Medan City Investment and One-Stop Integrated Service Office, it has been running quite well but not yet optimal. There were several obstacles, such as permits not being completed on time, due to the lack of files from applications that were not submitted simultaneously to the officer. So that the incoming file must be returned to the applicant to complete the file and it takes a long time to complete the lack of files.
ANALYSIS OF VILLAGE ADMINISTRATIVE INFORMATION SYSTEM MODELS TO IMPROVE GOOD PUBLIC GOVERNANCE Kusuma, Andi; Amerieska, Siti; Sukya, Fadelis; Putra, Indra Lukmana; Pratama, Bagas Brian
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.515

Abstract

This study aims to analyze and design the modeling of the village administration information system. This design aims to improve the quality of village governance because the village government is the foremost representative in the state order that is very close to people's lives. The research method uses Research and Development, while the analysis model uses the Business Process Management System (BPMS) framework. The research stage starts with problem analysis, then describes the business process for submitting village documents, next is process modeling, and finally, conclusion analysis. The study results indicate that the application of the village administration information system described in this research model is proven to facilitate the administrative process and village governance and improve government and community institutions' control and supervision functions. These positive impacts have implications for improving the practice of Good Public Governance, including democracy, transparency, accountability, legal culture, and fairness and equality.
IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN BANKING SECTOR DURING THE COVID-19 PANDEMIC Xiaoxia, Hu; Sukran, Sukran; Nurhalizah, Hayyumu Farina
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.530

Abstract

In order to successfully implement Corporate Social Responsibility (CSR) in the banking industry, it is crucial to understand the factors that influence it and the impacts caused. This research is useful for future researchers who examine Corporate Social Responsibility and functions as decision-making materials for banking sector practitioners. This study employs a systematic literature review method of 32 articles relevant to the research questions. This study found that there are 11 factors influencing Corporate Social Responsibility and 22 impacts of it. However, this research is still limited to one source database. Therefore, it is advised that future scholars include other databases to improve the study.
Importance Understanding Literacy Finance in Building Sustainable MSMEs Namasswar, I Gusti Ayu Ratih; Nuryadin, M. Fais Luthfi; Bate’e, Maria Magdalena; Sundari, Anggie; Zebua, Serniati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.542

Abstract

Objective study This is for increase understanding literacy finance among SMEs to become attention important for development sustainable. Method study This with systematic literature review of four article relevant and appropriate formula problem. Results found exists eight antecedents and four mercy consequently from literacy finance for SMEs. Limitations article This is Still focused on one database only and general discussing MSMEs, so researcher recommend for researcher next in perfect article.Keywords: Literacy Finance, MSMEs and Finance
Analisis Hubungan Personalisasi, Keinovatifan Teknologi, Competitive Pressure Terhadap Financial Technology Dengan Tipe Bisnis Sebagai Variabel Moderasi pada UMKM Di Kota Bekasi Heningtyas, Oryza Sativa; Hanun, Najla
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.547

Abstract

Penelitian ini bertujuan untuk menguji analisis hubungan personalisasi, keinovatifan teknologi dan competitive pressure terhadap financial technology dengan tipe bisnis sebagai variabel moderasi. Penelitian ini dilakukan pada UMKM di Kota Bekasi dan Jakarta Timur metode pemilihan sampel yang digunakan dalam penelitian adalah purposive sampling dengan sampel sebanyak 151 UMKM. Penelitian ini menggunakan data primer, analisis data dilakukan dengan menggunakan SPSS Versi 25. Hasil penelitian ini berdasarkan berdasarkan uji regresi linear berganda dan moderasi kelompok. Hasil penelitian ini menunjukkan bahwa variabel personalisasi dan keinovatifan teknologi berpengaruh positif terhadap financial technology dan competitive pressure berpengaruh negatif terhadap financial technology sedangkan variabel moderasi tipe bisnis memoderasi variabel personalisasi dan keinovatifan teknologi sedangkan tipe bisnis tidak memoderasi variabel competitive pressure.   Keterbaruan pada penelitian ini yaitu belum ada yang meneliti financial technology menggunakan variabel tipe bisnis.
The Influence of Enterprise Risk Management on Corporate Performance with The moderating Effect of Intellectual Capital Samudera, Vega Ariya; Husaini, Husaini
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.554

Abstract

The purpose of this study is to examine the effect of the application of ERM on the corporate financial performance and corporate market performance. Furthermore, this study also examines the influence of intellectual capital in moderating the relationship of ERM to corporate financial performance and corporate market performance. The sample in this study is banking companies listed on the Indonesia Stock Exchange with the period 2018-2022. The results of this study show that ROI-based ERM has an influence on the corporate financial performance and the corporate market performance. ROA-based ERM has an influence on the corporate financial performance, but it has no influence on market performance. Intellectual capital has a moderator effect on the relationship between ROI-based ERM on a corporate financial performance and a corporate market performance. Intellectual capital has a moderator effect on the relationship between ROA-based ERM and a corporate financial performance, but it does not have a moderator effect on the relationship between ROA-based ERM on a corporate market performance.

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