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JASS (Journal of Accounting for Sustainable Society)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858347     EISSN : 26858355     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 89 Documents
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A Literature Review: Teori Sinyal dan Keputusan Investasi Putri Sion
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 02 (2024): Vol 6 No 2 (2024): JASS Edisi Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

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Abstract

Previous research is a crucial aspect of a scientific article. It serves to strengthen theories and the relationships between variables. This article aims to analyze how signal theory influences investors' decision-making in investment activities. Investment is an activity in which an investor allocates funds in the present with the expectation of gaining returns in the future. Signal theory, developed by Ross in 1977, emerged from the issue of asymmetric information between a company's management and stakeholders who require that information, such as investors. The method employed in this study is qualitative analysis, relying on journals, case studies, and books that are relevant, highly relevant, or sufficiently relevant. The findings of this literature review indicate that signals—information provided by a company to parties requiring it (investors)—can significantly influence investment decisions. This research is expected to serve as a reference and consideration for investors in making informed decisions and engaging in investment activities.
The Concept of Value for Money In Measuring Financial Performance at Dadi Keluarga General Hospital Lita Hervitasari
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 02 (2024): Vol 6 No 2 (2024): JASS Edisi Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

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Abstract

AbstractHospitals play a crucial role in providing quality healthcare services to the community while ensuring operational sustainability through sound financial management. The concept of Value for Money (VfM) becomes highly relevant in hospital financial management as it emphasizes three key elements: economy, efficiency, and effectiveness. This study examines the application of VfM in evaluating the financial performance of Dadi Keluarga General Hospital, Ciamis, during the 2018–2023 period. The analysis focuses on assessing whether the hospital's financial management strategies align with VfM principles.The findings reveal varied results across the three VfM dimensions. In terms of economy, the hospital generally achieved economical performance with an average economy ratio above 90%, except in 2020, where the ratio exceeded 100%, indicating uneconomical spending due to budget overruns. In terms of efficiency, most years showed efficient performance with ratios below 100%, except in 2020, when inefficiency occurred with a ratio of 103%. For effectiveness, the results were more fluctuating; the hospital achieved effectiveness in 2019 (107%) and 2021 (114%), but failed to meet targets in other years due to unrealized revenue.The study concludes that while Dadi Keluarga General Hospital has implemented VfM principles, their application remains inconsistent and requires further improvement. To optimize VfM implementation, the hospital needs to enhance strategic planning, budget management, and periodic performance evaluation. These efforts will support financial sustainability while improving accountability and transparency in public sector financial management. This research contributes both academically and practically to advancing VfM-based performance measurement in healthcare institutions.
The Role Moderating of Industrial Competition in The Effect Of Corporate Governance and Risk Management on Sustainability Performance Rakhmawati Oktavianna; Holiawati Holiawati; Endang Ruhiyat
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1429

Abstract

This research aims to examine and analyze the role of industrial competition in moderating the relationship between corporate governance and risk management and sustainability. This type of research is associative quantitative. The population is industrial companies listed on the Indonesia Stock Exchange in 2017-2021, with sample 33 industrial companies. Determination of number of samples uses purposive sampling method. The hypothesis was tested using eviews 10 program with panel data regression and Moderated Regression Analysis (MRA). The research results show that governance has no effect on sustainability performance, but risk management has an effect on sustainability performance. Meanwhile, Industrial Competition strengthens the relationship between governance and sustainability performance and Industrial Competition weakens the relationship between risk management and sustainability performance
The Role of Company Size in Moderating the Effect of Profitability on Dividend Policy with Liquidity as a Control: Array Kadek Wisnu Bhuana
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1436

Abstract

Dividend policy is an important decision in financial management that affects shareholder welfare and the company's financial stability. In the banking industry in Indonesia, dividend policy is influenced by various factors, including profitability, liquidity and company size. This research aims to analyze the effect of profitability on dividend policy by considering company size as a moderating variable and liquidity as a control variable. Using banking data in Indonesia, the research results show that profitability has a significant influence on dividend policy, while company size strengthens this relationship. In addition, liquidity acts as a control factor that moderates financial flexibility in dividend distribution. This research contributes to understanding the factors that influence dividend policy in the banking sector and its implications for corporate financial strategies.
The Effect of Eco-efficiency and Environmental Performance on Company Value with Company Size as a Moderating Variable: Array Muhammad Syahrizam; Yunita Fitria
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1438

Abstract

This study aims to analyze the effect of eco-efficiency and environmental performance on firm value, with company size moderating the relationship between Eco-efficiency and environmental performance on firm value. The population in this study are manufacturing companies listed on the Indonesia stock exchange for the period 2021 - 2023. The sampling technique used purposive sampling method. purposive sampling and obtained 45 companies that met the criteria. The type of data used is secondary data and the hypothesis testing method uses multiple regression analysis with the Moderate Regression Analysis (MRA) technique. Based on the results of this study, it shows that the variable eco-efficiency and environmental performance has a significant positive effect on firm value. With the moderation variable used, namely company size, it shows that company size has a significant positive effect on the relationship between eco-efficiency variables and environmental performance on firm value.
Green Accounting and Sales Growth: A Strategy Toward Sustainable Financial Performance in Energy Companies in Indonesia: Array Puspita Handayani; Ayumi Rahma; Adhitya Putri Pratiwi; Listiya Ike Purnomo
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1442

Abstract

This study aims to analyze the effect of green accounting and sales growth on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Financial performance is proxied by Return on Assets (ROA), while green accounting is measured using an environmental CSR cost index relative to net income after tax. Sales growth is calculated based on the percentage change in annual sales. This research employs a quantitative approach using secondary data, and the analytical technique applied is multiple linear regression through SPSS software version 23. The results show that green accounting has a negative effect on financial performance, whereas sales growth has a positive effect. Simultaneously, both variables significantly influence financial performance. These findings imply that although environmental initiatives are important for social legitimacy, their implementation needs to be more efficient and value-oriented. Meanwhile, sales growth proves to be a key factor in driving the profitability of energy companies in Indonesia
THE INFLUENCE OF CEO NARCISSISM, FREE CASH FLOW, AND COMPANY SIZE ON COMPANY PERFORMANCE: Array Trisandi Eka Putri; Sri Mulyati; Eviana Putri
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1553

Abstract

The purpose of this research is to determine the influence of CEO narcissism, free cash flow, and company size on company performance. Company performance is a picture of the rise or fall of company finances in terms of operations within the company. Therefore, we can describe that company performance provides an overview of the company's achievements or management of each financial activity. It can be assumed that factors that influence company performance include CEO Narcissism, Free Cash Flow, and Company Size on company performance.The population in this research is Telecommunications and Media companies listed on the Indonesia and Malaysia Stock Exchanges for the 2020-2022 period. This research uses secondary data from annual financial reports. This type of research is quantitative research. Using the purposing sampling method. The results of this study indicate that the variables CEO narcissism and company size have no effect on company performance. Meanwhile, the free cash flow variable has a positive effect on company performance. The research results also show that simultaneously the variables CEO narcissism, free cash flow, and company size influence company performance.
THE EFFECT OF BANK HEALTH OF THE RGEC METHOD ON THE VALUE OF ASEAN BANKING COMPANIES 2021–2023: Array Bambang Sugiharto; Nurlaila Maesaroh; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1555

Abstract

This research aims to find out how the Bank’s Health Level influences Firm Value. The indicators in this research are Risk Profile measured using Loan to Deposit Ratio, Good Corporate Governance measured using Self Assessment, Earnings measured using Return on Assets, and Capital measured using the Capital Adequecy Ratio. The population used in this research is conventional banking subsector companies listed on the ASEAN Exchange for the 2021-2023 period. This research is a quantitative type of research with a sample selection method using a purposive sampling technique, and 150 data were obtained. The analytical method used in this research is multiple regression analysis. The research results show that the Loan to Deposit Ratio, Good Corporate Governance, and Capital Adequacy Ratio variables have no effect on Firm Value, while the Return on Assets variable influences Firm Value.
FINANCIAL LITERACY IN INFLUENCING THE GROWTH OF MSME BUSINESSES MEDIATED BY ACCESS TO FINANCE AND FINTECH ADOPTION: Array Gilang Kharisma Putra
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 02 (2024): Vol 6 No 2 (2024): JASS Edisi Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

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Abstract

This research aims to test financial literacy, access to finance, and the adoption of fintech in order to encourage business growth among MSME actors, particularly MSME actors in Kendal Regency. In addition to directly testing access to finance and the adoption of fintech, it will also attempt to examine whether access to finance and the adoption of fintech can serve as a link between financial literacy and business growth. The results of this study are expected to provide input and assist the government, especially the Kendal Regency government, in formulating policies that can support MSME actors in enhancing their business growth. This research is an explanatory study aimed at testing the relationships between variables through a quantitative approach (Creswell & Creswell, 2018). The population of this study consists of all MSME actors in Kendal district, totaling 16,508 units. In the sampling process, this research employs purposive sampling techniques. The number of samples in this study is based on the minimum sample size set at 10 times the number of indicators used (Roscoe, 1975). From the 4 variables used in this study, there are a total of 20 indicators, so the minimum sample size in this study is 200 respondents. Of the five hypotheses tested directly, the statistical results show that four hypotheses can be accepted and one hypothesis is rejected. Meanwhile, in the mediation test, access to finance has been proven to mediate the relationship between financial literacy and business growth, while the adoption of fintech is not proven
Implications of Curug Cileat's Tourist Attraction Factors According to Prospective Tourists' Perceptions of Economic Sustainability Jojo Jojo; Eksa Audya Gunawan; Panji Agnyoto; Ana Frasipa
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1609

Abstract

This study aims to analyze the implications of tourist attraction factors at Curug Cileat based on prospective tourists' perceptions toward local economic sustainability in Cisalak District, Subang Regency. The observed attraction factors include natural beauty, accessibility, facilities, price, and promotion. The research employs a quantitative approach using questionnaires distributed to 50 respondents. The findings reveal that tourist attraction factors significantly positively influence prospective tourists' perceptions, which in turn positively impact the local community's economic sustainability. Natural beauty and accessibility are the dominant elements affecting perception and revisit intention. These results emphasize that sustainable management of tourist attractions not only enhances tourist satisfaction and perception but also strengthens the local economy. Practical implications highlight the importance of environmental conservation, improved accessibility, facility enhancement, and digital-based promotion to support sustainable tourism development at Curug Cileat.

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