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Governors
Published by Information Technology and Science
ISSN : -     EISSN : 29625505     DOI : https://doi.org/10.47709/governors.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Governors is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the aims of the journal. The journal encompasses the full range of theoretical, methodological, and substantive debates in the area of corporate governance and corporate social responsibility. Contributions which address the link between different disciplines and/or implications for societal, organizational, or individual behavior are especially encouraged.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2025): August-November 2025 Issue" : 8 Documents clear
Profitability Intervention: Role of ESG Disclosure and Company Size on Financial Performance Parwati, Tri Ayu; Rici, Suchi Avita; Fajar, Muhammad
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6479

Abstract

This study aims to determine the effect of esg disclosure, company size, on financial performance with profitability as an intervening variable. The population used in this study are IDXESGLeader companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. The sampling technique in this study was purposive sampling and obtained 17 IDXESGLeader companies with 85 observations. The analysis method used is multiple linear regression analysis. Based on the simultaneous test results that the esg disclosure variable, company size, and profitability affect financial performance. While with intervening variables, the simultaneous test results of ESG disclosure variables, company size, affect financial performance through profitability as an intervening variable. Based on the partial test results that ESG disclosure and company size have no significant effect on profitability, ESG disclosure has a significant effect on financial performance, company size affects company size, and profitability affects financial performance. Meanwhile, with the intervening variable, the partial test results of the ESG disclosure variable, company size have no effect on financial performance through profitability in IDXESGLeader companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023.
Comparative Study of PT. Tower Bersama’s Performance Pre-Post PSAK 73 Implementation Clara, Rahma; Ristiyana, Rida; Sani, Abdillah
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6539

Abstract

The implementation of PSAK 73 brings significant changes in financial reporting, especially regarding lease obligations in a company. This research aims to see whether there are differences in company performance and taxation before and after the implementation of PSAK 73 on rent. This type of research is descriptive comparative with research data using annual financial reports with research data using financial reports from 2017-2022 at PT. Tower Bersama Infrastructure, Tbk. The data analysis technique in this research uses SPSS version 25 with the Normality Test (Shapiwo-Wilk) and the Difference Test (Paired Sample Test). The results of this research show that there are differences before and after the implementation of PSAK 73 in company performance as proxied by the Debt to Asset Ratio, whereas there are no differences before and after the implementation of PSAK 73 in company performance as proxied by the current ratio, return on assets, return on equity, debt to equity ratio, and taxation (final tax) before and after implementing PSAK 73.
Household Financial Management in Dealing with The Increase in Food Prices Isadi, Munir; Magfiroh, Nurul
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6548

Abstract

Efforts to fulfill household living needs are highly dependent on income and the ability to manage money obtained from various economic activities. In many cases, economic factors become a major source of disharmony within families. Such disharmony often arises when household income is not balanced with the increasing demands of daily necessities, particularly food expenditure. This study seeks to explore how households, especially homemakers, manage their finances in the face of rising food prices and how they apply accounting practices in everyday financial decision-making. The research employs a qualitative approach through observation, interviews, and documentation, allowing for a deeper understanding of financial behavior at the household level. The findings reveal that homemakers adopt specific strategies to cope with economic pressures, one of which is exercising stricter control over expenditures by avoiding the purchase of non-essential items. Furthermore, their financial management practices reflect the implementation of basic accounting principles, particularly in the areas of budgeting, planning, and decision-making. These aspects serve as practical tools for maintaining financial stability amidst fluctuating prices. Overall, the study highlights the crucial role of homemakers in sustaining household financial resilience and demonstrates that even simple accounting applications can significantly support family well-being in challenging economic conditions.  
Assesing the Role of ESG on Firm Value in Indonesia: Signaling or Symbolism? Prasetyo, Rifki Adhi; Rissa Anandita; Nur Amaliyatun Anisa Br Ginting
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6757

Abstract

This research delves into how Environmental, Social, and Governance (ESG) disclosures affect a company’s value, using Tobin’s Q as a measure of market performance. It centers on companies included in the KOMPAS100 index of the Indonesia Stock Exchange from 2020 to 2023, applying a fixed-effects panel regression model to assess the impact of each ESG aspect using Stata. The ESG disclosure scores and firm value represented by Tobin’s Q were collected from Bloomberg Database. The findings reveal that none of the ESG elements—environmental, social, or governance—have a statistically significant influence on firm value. Although all three variables display negative but insignificant coefficients, this suggests that ESG disclosures in Indonesia are not yet perceived by investors as adding value. These results support signaling and stakeholder theories, which stress the need for reliable information and active stakeholder involvement for ESG to affect firm valuation. The study underscores the necessity for enhanced ESG transparency, stricter regulatory enforcement, and greater investor awareness in emerging markets. It also provides practical advice for companies, policymakers, and investors aiming to bolster ESG integration and reporting standards in Southeast Asia.
Transformation of Blockchain-Based Financial Recording Systems: Literature Review in Modern Accounting Olivia, Monica; Ningrum, Wulan Wahyu; Gianni, Fitri
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6859

Abstract

This study reviews the potential transformation of financial recording systems through the adoption of blockchain technology. Blockchain, as a decentralized digital ledger, enables transparent, secure, and immutable transaction recording. The study analyzes literature published from 2023 to 2025 and identifies key benefits, such as real-time reporting, automated auditing, reduced risk of data manipulation, and enhanced financial transparency. However, it also highlights major challenges, including high implementation costs, regulatory uncertainty, limited technological literacy among accounting professionals, and the complexity of integrating with legacy systems. The study concludes that effective blockchain adoption in modern accounting requires the development of digital accounting standards, targeted training programs to improve technological literacy, and collaboration between regulators, academics, and industry stakeholders. Further research is recommended to develop an implementation framework that aligns with accounting principles and professional ethics.
Effectiveness of Zakat as Tax Deduction in Muara Enim Baznas Fitriya, Ussy; Supriadi, Supriadi
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.7216

Abstract

Zakat, a fundamental Islamic obligation, has the potential to be utilized as a tax deduction to increase zakat fund collection. Despite regulations permitting zakat as a deductible expense, the actual implementation and awareness among Muslim taxpayers remain suboptimal. In Indonesia, the collection of zakat is significantly lower than its potential, indicating issues in management and understanding. This study aims to evaluate the mechanism and effectiveness of zakat as a taxable income reduction in increasing zakat funds at the Muara Enim Regency BAZNAS. A descriptive qualitative approach was employed, involving field research through documentation, observation, and interviews. The population comprised Muslim taxpayers, tax officials, and zakat administrators selected using purposive sampling. Data analysis focused on the implementation process and its impact on zakat revenue. The findings reveal that the zakat deduction mechanism in Muara Enim is not effectively increasing zakat revenue. Challenges include complicated procedures and limited taxpayer understanding regarding zakat calculations as a tax deduction. Consequently, the utilization rate of zakat as a tax deduction remains low. To optimize zakat collection through tax deductions, efforts should focus on simplifying procedures and improving taxpayer awareness and understanding. Enhancing these aspects can potentially increase zakat revenue, supporting the socio-economic development of Muara Enim.
The Effect Of Debt On Residual Business Results Nabu, Herti; Susilawati , Made; Selan, Dwi Dersmi
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6604

Abstract

The purpose of this study is to determine the extent of the influence of debt on the remaining operating results of the Kopdit Swasti Sari Kupang Savings and Loan Cooperative in 2021-2023. The method used in this study is descriptive quantitative using simple linear regression analysis techniques. The population and sample in this study are all financial statements of debt and SHU of the Swasti Sari Cooperative from 2021-2023. The data sources in this study use primary and secondary data. Data collection techniques in this study are interviews, documentation and literature studies. This research was conducted at the Swasti Sari Kupang Savings and Loan Cooperative using data analysis techniques are financial report data from 2021-2023. The variables used in this study are Debt (X) and Operating Surplus (Y). Data processing in this study uses SPSS Version 21. The results of the study obtained a regression equation Y= 2046383657.698+,001 bX, meaning that each factorincrease of one rupiah in total debt (X) will increase the SHU value by 0.001 rupiah and the value is significant for total debtis 0.047 which shows that total debt has a significant influence on SHU because the significance value is less than 0.05.
The Influence Of Internal Control System Of Accounts Receivables On Bad Debts Fina, Yurnida; Susilawati , Made; Ndun, Ariyon Stefen
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6613

Abstract

This study aims to examine the influence of the accounts receivable internal control system on bad debts at the Swasti Sari Savings and Loan Cooperative in Kupang during the period of observation. The research employs a quantitative descriptive approach with simple linear regression analysis. Both primary and secondary data are utilized, collected through interviews, questionnaires, and documentation. The research variables consist of the accounts receivable internal control system as the independent variable and bad debts as the dependent variable. The findings indicate that although the internal control system of accounts receivable contributes to the management of bad debts, its influence is not statistically significant. This suggests that bad debts are also affected by other factors beyond the internal control system examined in this study. Therefore, it is recommended that the cooperative continue to improve the effectiveness of its accounts receivable internal control system while considering additional factors that may influence bad debts. Future studies are encouraged to incorporate other relevant variables to obtain a more comprehensive understanding of the determinants of bad debts.

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