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Anita Ade Rahma
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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 106 Documents
 7   8   9   10   11 
Poverty And Gini Ratio On Human Development Index In West Sumatera Hidayat, Rahmat; Silvia, Engla Desnim; Ariani, Fatma
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6626

Abstract

This study aims to test and prove the effect of poverty and the Gini ratio on the human development index in the Regency/City of West Sumatra, the population in this study is the Central Statistics Agency (BPS) of West Sumatra Province from 2016 to 2020, while the sample in this study was 95 samples of the human development index, poverty and the Gini ratio in West Sumatra. The type of data used is panel data. Data was obtained from the official website of the Central Statistics Agency of West Sumatra Province (BPS) Data was processed using SPSS 22. The results show that the Gini ratio has a positive and significant influence on the Human Development Index in West Sumatra, suggesting that income distribution dynamics play an important role in shaping human development outcomes. In contrast, poverty was found to have no statistically significant effect on HDI, indicating that other factors may moderate or buffer the impact of poverty at the regional level. The novelty of this research lies in its specific regional focus on West Sumatra and its use of panel data across multiple years and districts to uncover nuanced relationships that may not be visible in broader national-level analyses. Additionally, by comparing poverty and income inequality side by side, this study offers a fresh perspective on which socio-economic indicators most strongly influence human development in decentralized governance settings like Indonesia.
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.
Treatment of Village Fund Accounting Records in Noemuke Village Taek, Marti; Ndun, Ariyon Stefen; Liu , Cernan H, Chr, A.
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6590

Abstract

The aim of this research is to determine and analyze the treatment of accounting for village funds in Noemuke Village, as well as its conformity with applicable laws and regulations, especially Permendagri Number 20 of 2018 concerning Village Financial Management. This research uses a descriptive qualitative approach with data collection techniques through interviews, observation and documentation. The research results show that village fund accounting records in Noemuke Village have mostly been carried out in accordance with applicable regulations, but several obstacles are still found, such as limited human resources who have competence in accounting and a lack of technical training for village officials. This research suggests the need to increase the capacity of village officials in financial management and more optimal supervision so that accountability and transparency in managing village funds can be achieved. This is to find out the treatment of accounting for village funds in Noemuke Village. The results of the research show that the head of Noemuke Village is not efficient in accounting for village funds and accountability reports. This is because the Noemuke village head is not open to the community regarding financial reports and village fund accountability reports. The village head also does not provide information regarding the final report on the use of village finances to the community and does not know the final use of existing budget funds.
Village Fund Accounting Treatment And Accountability Reporting in Noemuke Village Selan, Ongki Arwadi; Susilawati , Made; Atto , Aplonia
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6624

Abstract

The aim of this research is to determine the accounting treatment of village funds and accountability reports in Noemuke Village. Data collection techniques use interview data. The research results show that the Head of Noemuke Village is transparent in accounting for village funds and accountability reports. This is because the Noemuke village head is open to the community regarding financial reports and village fund accountability reports. The village head also provides information related to the final report on the use of village finances so that the community knows about the final use of existing budget funds. The accounting treatment and accountability reporting of village funds in Noemuke Village generally follow applicable regulations, using the Siskeudes application in line with Permendagri No. 20 of 2018. The financial management cycle—from planning to accountability—is implemented, though challenges remain in human resource capacity, technical assistance, and timely reporting. Community empowerment receives the largest budget allocation, reflecting development priorities. While accountability reports are formally prepared and submitted, transparency to the community is limited, and audits focus mainly on administration. Overall, implementation is fairly good but needs improvement in transparency, timeliness, and public involvement to strengthen governance.
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.
The Role of Firm Value Disclosure Rahayu, Rina Mukti; Santoso, Aprih
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1782

Abstract

The firm value is a reflection of every financial management action and decision that affects the stock market Price. CSR is suspected to be a control over company value considering that it can strengthen or weaken the effect of GCG and profitability ratios on firm value. This study aims analyze CSR in partially moderating the effect of GCG and profitability on firm value, and the partial influence of GCG and profitability on firm value. The data is taken from the financial statements and annual reports of manufacturing companies listed on the IDX for the period 2015 – 2021. Using purposive sampling, 21 companies are the samples of the study. The data was processed by multiple regression analysis using the help of the IBM SPSS Statistics 26 application. The results showed that GCG and profitability had a positive and significant effect on firm value. The results of testing the moderating variable showed that CSR moderated the effect of GCG and profitability on firm value.
Company Value: Interest Rate, Financial Distress, And Reputation of KAP Saputri, Nathasya Yemima; Widiyati, Dian
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1854

Abstract

The value of the company is important, the higher the investment rate, the better the value received by the Bank. For example, in banking companies, interest rates can influence people to save funds. Thus, the selected bank will be trusted by customers and investors to increase. Financial distress at the Bank will affect the value of the company, judging by the ability to pay its obligations smoothly. The current phase of financial distress is triggered by the Covid-19 Pandemic. The financial sector, particularly banking, is in the public's spotlight in mitigating the possibility of the worst happening. Banking assessments can also be accepted from KAP assessments based on the banking financial statements themselves. The research that will be used is the quantitative associative approach, which is to describe systematically, the accuracy of facts, and characteristics regarding the effect of interest rates, financial distress and KAP reputation on firm value. The data in this study were obtained from the official website of the Indonesia Stock Exchange, namely www.idx.com as well as several official banking websites from 2018 to 2021. The conclusion of the study based on EViews 9 with sample data of 20 banking companies concluded that empirically the interest rate has an insignificant effect on firm value. Empirical research on financial distress and KAP reputation has a significant influence on the company. Simultaneously, it is proven empirically that interest rates, financial distress, and KAP reputation have a significant effect on firm value.

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