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Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2025): (Issue-January)" : 5 Documents clear
Financial Inclusion and Financial Stability: The Case of Islamic Rural Banking in Indonesia Sururi, Sururi; Agus Kuntoro
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.11942025

Abstract

Research Aims: This study aims to examine the relationship between financial inclusion and financial stability in the context of Islamic rural banks in Indonesia. Additionally, it incorporates bank-specific factors and macroeconomic conditions as independent variables. Design/methodology/approach: This research employs a quantitative approach using the Autoregressive Distributed Lag (ARDL) model, with time series data from January 2014 to June 2024. Research Findings: The findings reveal that financial inclusion does not significantly impact financial stability, which may be due to the limited accessibility of financial services for low-income populations. Furthermore, capital adequacy, profitability, and exchange rates generally have a positive influence on financial stability. On the other hand, credit risk, bank size, and inflation negatively affect financial stability. However, liquidity shows no significant effect on financial stability. Theoretical Contribution/Originality: This study contributes to the limited research on the relationship between financial inclusion and financial stability, specifically within the context of Islamic rural banks. Additionally, it employs a financial inclusion index to measure financial inclusion, adding a unique methodological approach to the existing literature.
Determination Analysis Of Village Owned Enterprise Sustainability Fathima, Salsa Hanifatul; Susanto, Barkah; Yuliani, Nur Laila; Darmadi, Ravindra Ardiana; Utami, Pranita Siska
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.12682025

Abstract

Research Aims: The purpose of this study is to analyze the effect of improving work quality, increasing income and budget efficiency on the sustainability of Village Owned Enterprise businesses in Borobudur District. The problems that occurred in Village Owned Enterprise which experienced a decline in performance in Borobudur for several years after COVID-19, especially in 2022 and 2023. The decline was due to three main factors, namely the lack of increased expertise, income, and budget management. Design/methodology/approach: The method used in this study is quantitative research using primary data obtained through the distribution of questionnaires to Village Owned Enterprise managers in Borobudur District. The technique is used in collecting samples using the purposive sampling method. The analysis methods used include Validity Test, Reliability, Determination Coefficient, and multiple linear regression with F Test and t Test. Research Findings: The results of this study indicate that improving work quality has a positive effect on business continuity, as well as other variables, increasing income and budget efficiency also have a positive effect on the sustainability of Village Owned Enterprise. Theoretical Contribution/Originality: The contribution of this research is expected to provide input and become a reference for Village Owned Enterprise and the local government and it is hoped that it can be generalized in identifying key factors that influence business sustainability. The limitations of this study are that the data needed for the study are difficult to obtain due to the limited human resources of Village Owned Enterprise, because several Village Owned Enterprise have merged into one with Balkondes.
Utilizing Data Analytics To Identify Fraud Potential: An Internal Auditor's Perspective Anggraini, Leriza Desitama; Saluza, Imelda; Faradillah , Faradillah
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.12922025

Abstract

Research Aims: This research aims to analyze the influence of Data Analytics on the detection of potential fraud. Design/methodology/approach: The methodology used is Structural Equation Modeling-Partial Least Squares (SEM-PLS) with data collected through questionnaires distributed to respondents, namely internal auditors who work in South Sumatra Province and Bangka Belitung Province. Research Findings: The research results show that Descriptive Analytics and Diagnostic Analytics have a significant influence on fraud detection and prevention, while Predictive Analytics and Prescriptive Analytics do not show a significant influence. These findings indicate that internal auditors are more effective in using descriptive and diagnostic analytics in fraud detection efforts, while the application of predictive and prescriptive analytics is still limited. Theoretical Contribution/Originality: The theoretical contribution of this research is to enrich the literature regarding the role of data analytics in fraud prevention, especially in the context of internal auditors in Indonesia. This research also provides insight into the importance of developing the capacity of internal auditors in using data analytics to increase the effectiveness of fraud monitoring and detection systems in organizations. Keywords: Data Analytics, Internal Auditor, Fraud
Implementation of Audit Tools and Linked Archive System (ATLAS) on Audit Quality at Public Accounting Firms Registered with OJK in 2024 Fertha, Fitria; Nurlaily, Liafatra; Fuadi, Fauzan; Aziz, (Rizqi Abdul; Abdiyan, Chaerul Dillah; Kauno, Pangestu
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.14192025

Abstract

Research Aims: This research focuses on analyzing the implementation of the ATLAS application using measurement indicators in the EUCS model. Design/methodology/approach: This study used quantitative methods with an accidental sampling technique and a regression model approach. Research Findings: This study shows results that content, accuracy, format, ease of use, and timeless on the ATLAS application have a significant effect on audit quality. This is reinforced with some tests that were conducted that gave a positive number. Theoretical Contribution/Originality: This study's theoretical contribution is to enrich the literature about the role of the ATLAS application in helping the auditor's task to increase the quality of the audits produced, especially in KAPs registered with the OJK. This research also contains effectiveness ATLAS system in increasing auditor reporting. Research limitation and implication: This research is limited to the samples used; however, this study gives a new paradigm about the measurement ATLAS system with the EUCS method.
The Effect of Board Effectiveness on Firm Performance with Sustainability Disclosure as Mediating Variable Butar Butar, Dea Tiara Moonalisa; Winny, Winny; Ramadan, Mariska
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.14332025

Abstract

Board effectiveness plays a pivotal role in shaping the performance of firms listed on the Indonesian Stock Exchange (IDX). This research examines the effectiveness of the board of directors on firm performance of companies listed on the Indonesian Stock Exchange (IDX), which is mediated by sustainability disclosure. This research used data from 2020 to 2022, with 105 data from 35 companies listed on the IDX. The results showed that board effectiveness has a positive effect on firm performance. Furthermore, the findings indicate that sustainability disclosure does not significantly affect firm performance, and sustainability disclosure cannot be used as a mediating variable in this research. This research has implications for expanding insight, specifically for managers, investors, and regulators – especially those who aim to improve firm performance in emerging markets.

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