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ACCOUNTHIK : Journal of Accounting and Finance
Published by Universitas Singaperbangsa Karawang
ISSN : 24599751     EISSN : 25483862     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Accounthink is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, University of Singaperbangsa Karawang twice a year (March and October). Accounthink aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world.
Arjuna Subject : -
Articles 143 Documents
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The Effect of Banking Financial Ratios on Firm Value (An Empirical Study on Conventional Banking Companies Listed on The Indonesia Stock Exchange for The 2018-2022 Period) Jonardy, Medika Julia; Avionita, Venni
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12242

Abstract

The study population comprises conventional banking companies listed on the IDX durung the 2018-2022 period, with samples selected using purposive sampling techniques. This research employs non-participant observation techniques for data collection, utilizin secondary data form the annual reports of each company published on their official websites. The data analysis techniques used in this study are descriptive and verificaive statistics, including multiple regression analysis and hypothesis testing with partial and simultaneous statistical tests. The results of this study show that; 1) Partially, Return On Equity (ROE) has a positive and significant effect on Firm Value. 2) Partially, Capital Adequacy Ratio (CAR) has a positive and significant effect on Firm Value. 3) Partially, Loan to Deposit Ratio (LDR) has a negative and significant effect on Firm Value. 4) Simultaneously, ROE, CAR, and LDR have a significant effect on Firm Value.
Empowering Bumdes: Financial Management Driving Business Growth in Pacitan Firmansyah, Amrie; Irawan, Ferry; Arfiansyah, Zef; Qadri, Resi Ariyasa; Wijaya, Suparna
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12243

Abstract

Good financial management is a key factor in supporting the development of Village-Owned Enterprises (BUMDes) as drivers of the village economy. This study aims to identify and analyze the impact of financial management on the development of BUMDes businesses in Pacitan Regency, with a focus on advanced BUMDes categories. Effective financial management is believed to be able to increase the transparency, accountability, and competitiveness of BUMDes amid market dynamics. The research method used is a qualitative approach, with in-depth interviews involving four informants, namely two BUMDes Directors, one representative of the Community and Village Empowerment Service of Pacitan Regency, and one Community Empowerment Expert. This study explores financial management practices, challenges faced, and business development strategies implemented by advanced BUMDes. The results of the study indicate that good financial management, including the application of accounting technology, plays an important role in increasing efficiency and transparency. However, there are still challenges in long-term planning and limited access to capital due to strict regulations. This study concludes that BUMDes that can implement effective financial management have a greater opportunity to develop their business. This study indicates that the Pacitan District Government needs to strengthen advanced training programs, technical assistance, and policies that support easy access to capital for advanced BUMDes so that they can continue to develop and contribute more to the village economy
How Good Corporate Governance Principles Influence Corporate Social Responsibility Disclosure? Risalatul Maghfiroh; Indah Purnamawati; Oktaviani Ari Wardhaningrum
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12256

Abstract

Abstract This study aims to analyze the influence of transparency, accountability, responsibility, independence, and fairness on Corporate Social Responsibility (CSR) disclosure. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample was selected using a purposive sampling method, resulting in 44 companies. The analysis method used was panel data regression with the Fixed Effect Model (FEM). The results indicate that transparency and accountability do not have a significant impact on CSR disclosure. However, responsibility and independence are found to significantly influence CSR disclosure, while fairness does not show a significant effect. These findings suggest that while companies prioritize social responsibility and independence in their governance, transparency, accountability, and fairness may not be key drivers for CSR disclosure in the mining sector. This research highlights the need for better governance practices and clearer disclosure standards, particularly in industries with significant environmental impact. Keywords: corporate social responsibility, disclosure, good corporate governance principles.

Page 15 of 15 | Total Record : 143

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