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Apssai Accounting Review (ApAR)
Published by Asosiasi Program Studi S2 Akuntansi Indonesia
ISSN : 28082931     EISSN : 28082788     DOI : https://doi.org/10.26418/apssai.v1i2
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences
Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial accounting 3. Public sector accounting 4. Islamic accounting 5. Auditing 6. Taxation 7. Accounting information systems 8. Social and environmental accounting 9. Accounting education Perspectives or viewpoints arising from national phenomena, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among Indonesian accounting scholars.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 43 Documents
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The Effect of Financial Performance on Firm Value: Good Corporate Governance as Moderating Variable Bingar Violita Dwi Andayu
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.121

Abstract

Research aims: This study intends to examine how financial performance, assessed through ROA, DER, CR, and PE, impacts Firm value, with GCG and managerial ownership acting as a moderating factor, in technology firms within Indonesia. Design/Methodology/Approach: This research adopts a quantitative explanatory framework using secondary data derived from financial report documents of technology companies registered on the Indonesia Stock Exchange (IDX) for the period 2021–2023. From a total of 48 companies, 35 were selected using purposive sampling based on criteria such as regularly releasing audited financial statements. The study employed panel data with a pooled data method and was analyzed through Moderated Regression Analysis (MRA). Research findings:  The findings indicate that ROA, DER, CR, and PER together affect Firm value. To some extent, ROA and DER significantly influence Firm value, whereas CR and PER do not. GCG, represented by managerial ownership, does not influence the connection between financial performance and firm value. Theoretical contribution/Originality: This study provides insights into the limited role of GCG in shaping the impact of financial performance on firm value, particularly in technology companies post-pandemic. Practitioner/Policy implication: The results indicate that corporate management ought to prioritize enhancing profitability and the efficiency of capital structure, while reassessing the strategic importance of managerial ownership in governance. Research limitation/implication: This research focuses on technology firms listed on the IDX from 2021 to 2023 and may not accurately represent conditions in different industries or periods.
Phenomenological Study in Revealing Village Fund Fraud Riskiyadi, Moh.
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.122

Abstract

Research aims: This study aims to reveal the essence of village fund fraud committed against the village and its officials. Design/Methodology/Approach: This study uses an existential phenomenology approach to reveal the essence of village fund fraud in Nemor Village. Research findings: The study's results indicate that village fund fraud is seen from the village development planning meeting (Musrenbangdes) only ceremonial, the village secretary and treasurer are merely symbols, the BPD is controlled by the village head and community participation is tightly closed. The motivations behind village fund fraud are greed, opportunity, need, and disclosure. Theoretical contribution/Originality: This study examines village fund fraud differently. Revealing the essence underlying the occurrence of village fund fraud Practitioner/Policy implication: Factors causing village fund fraud must be signs for stakeholders to mitigate village fund fraud.
Determinants of Performance: A Case Study on Micro, Small, and Medium Enterprises in Kampar Regency Novita Indrawati; Kurniawan, M. Taufik
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.123

Abstract

Research aims: This study aims to determine the effect of the ability to prepare financial statements, entrepreneurial characteristics, innovation, and financial literacy on the performance of micro, small and medium enterprises (MSMEs) in Kampar Regency, Riau Province, Indonesia. Design/Methodology/Approach: The research method used is quantitative with a survey approach. The population in this study were all MSMEs in Kampar Regency, with a sample size of 150 MSMEs selected using accidental sampling technique. The data collection technique was carried out through distributing questionnaires directly to respondents. Data analysis uses multiple linear regression to test the effect of each independent variable on the dependent variable. Research findings:  The results showed that the ability to prepare financial statements, entrepreneurial characteristics, innovation, and financial literacy had a significant effect on the performance of MSMEs. Theoretical contribution/Originality: These findings emphasize the importance of increasing the capacity of MSME actors in terms of financial recording, entrepreneurial attitudes, innovation development, and understanding of financial literacy to support improved business performance. Practitioner/Policy implication: The study recommends that MSMEs need for training and mentoring for MSME actors in financial reporting, strengthening entrepreneurial spirit, enhancing innovation, and improving financial literacy to boost business performance.

Page 5 of 5 | Total Record : 43

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