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Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
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Articles 13 Documents
 1   2 
Search results for , issue "Vol. 12 No. 2 (2025): April - Juni 2025" : 13 Documents clear
Tanggung Jawab Sosial Perusahaan Menuju Perbankan Berkelanjutan : Tinjauan Literatur Tuti Setiatin; Niken Safitri; Rizal Zaelani; Ebah Suaebah; Muhammad Zaky
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6982

Abstract

Main Purpose - This research aims to understand the implementation and impact of Corporate Social Responsibility (CSR) on the financial performance, non-financial performance, and reputation of banks in several countries. Method - The method used was a literature review. The analysis was conducted on 17 journal articles in accordance with the predetermined inclusion criteria from the period 2019 to 2024. Main Findings - The research results indicate that CSR disclosure enhances the reputation and financial performance of banks, and attracts more investors. There is a positive relationship between CSR practices and financial performance, although the results vary. Involvement in CSR also improves risk management and employee loyalty. Theory and Practical Implications - Banks need to integrate CSR practices into their business strategies to improve performance. Policymakers are advised to encourage transparency in the disclosure of CSR information. Novelty - The novelty of this research lies in its emphasis on the importance of CSR in the banking sector to achieve sustainability and financial gains.
Pengungkapan ESG dan Kinerja Perusahaan: Keunggulan Kompetitif sebagai Moderasi Fauziyah Syifa Nurlaila; Siti Mutmainah
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6986

Abstract

Main Purpose – This study aims to analyze the effect of ESG diclosure on firm performance with competitive advantage as a moderating variable. Method – The sample selected using purposive sampling from the financial industry listed on the Indonesian Stock Exchange (IDX) for the period 2021-2023. The analysis technique employed is panel data regression using E-Views. Main Findings – Theresult indicate thet ESG disclosure has a positive and significant effect on firm performance. However, competitive advantage does not moderate the relationship between ESG disclosure and frim performance. Theory and Practical Implications – These implications reinforce the importance of integrating ESG into business strategies to enhance competitiveness and create long-term value. Novelty – This study provide a perspective on the role of competitive advantage as a moderating variable in the relationship between ESG disclosure and corporate performance in the financial industry.
Detecting Financial Statement Fraud Using Hexagon Theory: The Role of Effective Monitoring Retno Wulansari; Rr. Sri Handayani
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6989

Abstract

Main Purpose - This study investigates the application of the fraud hexagon theory in detecting financial statement fraud and examines effective monitoring as a moderating variable. Method - This research focuses on companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Logistic regression analysis was conducted using EViews 13. Main Findings - The results show that financial targets and board duality drive financial statement fraud. Industry characteristics, auditor turnover, director turnover, and director arrogance do not have a significant effect. The audit committee serves as a monitoring mechanism that can weaken the influence of financial targets, director arrogance, and board duality on financial statement fraud but is ineffective in mitigating the impact of other factors. Theory and Practical Implications - These findings highlight the importance of strengthening corporate governance with strict oversight of financial targets and board duality. This research can be used by companies and investors to identify fraud using elements of Hexagon Theory. Novelty - This study advances previous research by introducing effective monitoring as a moderating variable in the relationship between fraud hexagon elements and financial statement fraud.
Pengaruh Fiscal Stress dan Kapabilitas APIP terhadap Penyerapan Anggaran Pemda di Indonesia Fitri Fitri; Ivan Yudianto; Sri Mulyani
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6998

Abstract

Tujuan Utama - Penelitian ini bertujuan untuk menguji pengaruh fiscal stress dan kapabilitas APIP terhadap penyerapan anggaran pemerintah daerah Kab/Kota di Indonesia. Metode - Penelitian ini menggunakan metode kuantitatif. Populasi penelitian adalah Pemerintah Daerah Kab/Kota di Indonesia. Sampel terdiri dari 74 Kab/Kota. Teknik pengumpulan data melalui tinjauan dokumen dan sumber data sekunder.  Teknik analisis data yaitu regresi linier berganda menggunakan alat bantu SPSS versi 23.0. Temuan Utama - Fenomena rendahnya serapan anggaran di instansi Pemerintah Daerah Kabupaten dan Kota di Indonesia. Hal ini dikarenakan capaian penyerapan anggaran kurang dari 100%. Sehingga menyebabkan pelayanan publik yang tidak optimal dan tidak terpenuhinya pertumbuhan ekonomi. Implikasi Teori dan Kebijakan - Implikasi dari penelitian ini menunjukkan bahwa terdapat pengaruh negatif yang signifikan antara fiscal stress dan penyerapan anggaran pemerintah daerah. Sedangkan kapabilitas APIP dan penyerapan anggaran pemerintah daerah terdapat pengaruh positif yang signifikan. Kebaruan Penelitian - Kebaruan dari penelitian ini adalah pada objek penelitian dan variabel independent (kapabilitas APIP).
PERAN GREEN ACCOUNTING DAN STRUKTUR MODAL DALAM MENINGKATKAN FINANCIAL PERFORMANCE Zulfa Rosharlianti; Yustina Laia
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6999

Abstract

Main Purpose - The purpose of this study is to study how green accounting and capital structure impact financial performance. Method - This study uses quantitative with an associative approach with the help of Eviews 12 software. For this study, the purposive sampling method was used to collect samples of 15 food & beverage sector companies for the 2019-2023 period with a total of 75 data observations. Main Findings - According to the analysis results, green accounting does not affect financial performance, but capital structure affects financial performance. In addition, this study shows that both green accounting and capital structure affect financial performance simultaneously. Theory and Practical Implications - The implementation of green accounting provides a positive image to stakeholders regarding the company's concern for the surrounding environment. This study can provide recommendations for companies to better identify and manage environmental costs associated with their operational activities in order to reduce the risk of fines and litigation. Novelty - This is a study that examines green accounting, capital structure and financial performance in food & beverage sector companies participating in the PROPER program of the Indonesian Ministry of Environment and Forestry for the 2019-2023 period.
Determinants of Students’ Intention to Become Tax Consultants Selfira Salsabilla
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7000

Abstract

Main Purpose - This study aims to analyze the influence of labor market considerations, subjective norms, self-efficacy-technical skills, and outcome expectations on the intention to become a tax consultant. Method - This study uses a quantitative method with the Structural Equation Modeling (SEM) approach. The research sample consisted of 170 students of the UII Tax Accounting study program. Main Findings - The results of the study indicate that students’ intention to become tax consultants is more influenced by subjective norms and outcome expectations. However, no influence of labor market considerations and self-efficacy of technical skills on the intention to become a tax consultant was found. Theory and Practical Implications - The results of the study show that the surrounding environment is a factor that influences becoming a tax consultant. Therefore, academics need to provide adequate information about the role of the current tax consultant profession. In addition, the results of this study can be a basis for companies that want to recruit tax consultants to provide compensation and rewards that are in accordance with their work. Novelty - This study elaborates on the Theory of Planned Behavior (TPB) and Social Cognitive Career Theory (SCCT) to explore students’ intentions to become tax consultants.
DETERMINAN FRAUD HEXAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT: PENDEKATAN BENEISH M-SCORE MODIFIKASI Lailatun Usri Noriyah; Alif Faruqi Febri Yanto
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7040

Abstract

Main Purpose - The purpose of this study was to determine the impact of fraud hexagon theory on Fraudulent Financial Statements (FFS), as measured by the modified Beneish M-Score in the Indonesian mining sector. Method -The purposive sampling technique was used in determining the sample, 92 units of analysis were obtained from the research population which included 58 mining companies listed on the Indonesia Stock Exchange during the period 2020-2023. This research data was analyzed through a logistic regression model. Main Findings - The results of the analysis reveal that only capability (change of directors) has an impact on FFS. Other factors, such as stimulus, opportunity, rationalization, ego, and collusion are not proven to have an impact on FFS. Change of directors is more common in companies detected as manipulators. Theory and Practical Implications - The implications of the study emphasize the importance of close supervision of individuals in strategic positions, especially those with high capabilities such as directors, because their abilities have been proven to be a driver of FFS. This research can assist auditors, shareholders and other stakeholders in identifying and detecting Fraudulent Financial Statement. Novelty - This study uses the modified Beneish M-Score in measuring FFS, so that the research results are more relevant to Indonesia in the current era.
DINAMIKA KOMUNIKASI, LITERASI DIGITAL DAN INKLUSI KEUANGAN DALAM MENENTUKAN PERILAKU KEUANGAN GENERASI HINDU Suli Asmara; Ida Ayu Nyoman Sutriani; Ida Bagus Made Arjana
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7062

Abstract

Main Purpose - This study aims to analyze the influence of communication dynamics, digital literacy, financial inclusion, financial attitudes, and financial experiences on the financial behavior of the Hindu generation in Mataram. Method - Data were processed using quantitative analysis method with multiple linear regression. The sample in this study was 108 respondents selected using purposive sampling. Main Findings - Communication dynamics and financial inclusion do not significantly impact financial behavior but financial literacy, financial attitudes, and financial experiences significantly influence financial behavior. Communication dynamics fail to exert influence on financial decision-making and behavior although financial institutions provide adequate access (financial inclusion) to financial services, the Hindu generation has yet to fully utilize this access in their financial transactions, resulting in limited benefits. This generation tends to make decisions on saving, borrowing, and spending based on personal history, including their experiences, attitudes, and financial literacy acquired through education, seminars, training, and knowledge from digital sources. Theory and Practical Implications - The implication of this study is to increase Hindu generations awareness of the importance of financial literacy, financial attitudes, and financial experiences in their financial behavior so that they can plan individual finances more carefully in the future. Novelty - The novelty of this research is to examine the influence of communication dynamics variable on the financial behavior of millennial and Z Hindus generations.
Analysis of Internal Factors in Improving Perceptions of the Quality of Financial Reports at DPMPD Kediri Regency Sandia Eka Efilia; Arisyahidin Arisyahidin; Nisa Mutiara
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7102

Abstract

Abstract Main Purpose -  This research aims to analyze the internal factors that influence the perception of the quality of financial reports in the Regional Work Unit of the Community Empowerment and Village Government Service (DPMPD) of Kediri Regency. Method -  This research uses a qualitative approach with data collection techniques through interviews, observation, documentation, and Focus Group Discussion (FGD). Data analysis was carried out using a qualitative descriptive approach to interpret the meaning of field findings. Main Findings -  Consistent implementation of Government Accounting Standards (SAP) is the main basis for improving the perception of the quality of financial reports. Human resource competency, internal control systems and independent audit results also strengthen confidence in the accountability of financial reports. The main obstacles were found to be the lack of continuous training and weak implementation of comprehensive internal control. Theory and Practical Implications -  This research provides important recommendations for increasing human resource capacity through regular training and strengthening the internal control system to achieve transparency and accountability. These results can also be used as a reference for policy makers in determining public financial management strategies. Novelty -  This research offers a new perspective regarding the perception of the quality of financial reports based on internal factors of local government organizations in depth through a qualitative approach.
Faktor Penentu Efisiensi Investasi: Pelaporan Keuangan, Konservatisme Akuntansi, dan Jatuh Tempo Utang Syifa Lathifunnisa; Dyarini Dyarini
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7156

Abstract

Main Purpose - This study aims to examine the influence of financial reporting quality, accounting conservatism, and debt maturity on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange.Method - A quantitative approach was employed to analyze secondary data from 20 companies selected through purposive sampling, resulting in 100 observations. SPSS version 25 was used as the data analysis tool for regression analysis.Main Findings - The phenomenon of investment efficiency has become increasingly crucial following a 16.32% annual decline in manufacturing investment from 2017 to 2019. Market uncertainty and limited incentives hinder economic growth, making fund optimization essential to support this sector. The research findings reveal that the quality of annual financial reports, accounting conservatism, and debt maturity have a significant impact on investment efficiency.Theory and Practical Implications - These findings highlight the importance of financial reporting quality, accounting conservatism, and debt maturity structure in enhancing investment efficiency. They suggest that companies should manage these three aspects optimally to support better investment decision-making.Novelty - This study utilizes the latest data (2019–2023) and a larger sample, enabling a more comprehensive analysis of the dynamics, challenges, and opportunities in the manufacturing industry.

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