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<![CDATA[Implementation of supply chain integration and influence on operational performance in bakery factory in Poasia district, Kendari city ]]>
<![CDATA[Hadinda Hadinda]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v12i2.379
<![CDATA[One of the company's problems is that the supply chain is poorly integrated, impacting operational performance. This study aims to see the implementation of supply chain integration and its impact on operational performance. The research methods are qualitative and quantitative. The population of this study was a bakery in the Poasia subdistrict, Kendari City. The sample of this study was 44 employees working in a bakery in the Poasia subdistrict, Kendari City. The sampling uses a census approach, which takes the entire population as a sample. Research Results The study results show that supplier integration has a positive effect on operational performance, customer integration has a positive impact on operational performance, and internal integration has a positive effect on operational performance. This study concludes that supply chain integration positively impacts operational performance.]]>
<![CDATA[Exploring the Drivers of Accounting Prudence: Financial Distress, Profitability, and Company Size ]]>
<![CDATA[Yumniati Agustina]]>;
<![CDATA[Iwan Setiadi]]>;
<![CDATA[Afri Rahayuningsih]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v12i2.397
<![CDATA[This study investigates the impact of financial distress, profitability, and company size on accounting prudence in financial reporting. Using a regression model, the research explores the individual and collective effects of these variables on the adoption of conservative accounting practices. The results indicate a significant positive correlation between financial distress and accounting prudence, suggesting that companies experiencing financial difficulties tend to adopt more cautious financial reporting practices. Conversely, profitability exhibits a negative relationship with accounting prudence, with more profitable firms less likely to adhere strictly to conservative accounting principles. Company size, however, was found to have no significant impact on accounting prudence. Additionally, the collective influence of financial distress, profitability, and company size was found to significantly shape prudential behavior in financial reporting. The study's findings offer valuable insights for investors and corporate management, suggesting that financial distress levels should be considered when assessing financial reporting practices, while profitability plays a role in determining the level of conservatism in accounting. The study also highlights the need for further research into industry-specific factors that may influence these relationships]]>
<![CDATA[Analysis of sustainability reporting in the private sector and public sector: Scoping review approach ]]>
<![CDATA[Winny Rohita Novyana]]>;
<![CDATA[Agus Bandiyono]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 12 No. 3 (2025): March: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v12i3.320
<![CDATA[The Kyoto Protocol and the Paris Agreement emphasize accountability and reporting on activities carried out concerning efforts to reduce greenhouse gas (GHG) emissions and address climate change. Therefore, sustainability reports are needed to create transparency in mitigating and adapting to climate change. Sustainability reports have also evolved from focusing only on environmental aspects to being more holistic, considering ESG (Environmental, Social, and Governance) factors. This study uses the scoping review method to analyze how sustainability reporting is carried out in the private and public sectors. The study results show that sustainability reporting in both the private and public sectors aims to increase transparency and legitimacy through sustainability reporting. However, the two sectors' approach, focus, and triggers differ according to the regulatory context, organizational objectives, and stakeholder needs. This article is expected to contribute to providing literature that reviews the analysis of sustainability reporting in the private and public sectors, improves the quality of sustainability reporting in the private sector, and encourages sustainability reporting in the public sector.]]>
<![CDATA[Vam analysis of local e-commerce acceptance ]]>
<![CDATA[Ferry Bakti]]>;
<![CDATA[Ari Amir]]>;
<![CDATA[Burham Isnanto]]>;
<![CDATA[Agus Dendi]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v12i2.346
<![CDATA[This study evaluated the acceptance of HP Market Online Babel, a local e-commerce platform in Pangkalpinang, using a modified Value-based Adoption Model. The research focused on analyzing the influence of content marketing and influencer marketing on purchase intention, considering the mediating role of customer engagement. The study's objectives included analyzing the direct effects of content marketing and influencer marketing on customer engagement and purchase intention, and evaluating the mediating role of customer engagement in the relationship between digital marketing strategies and purchase intention. The research employed a quantitative approach with a cross-sectional survey design. The sample consisted of 100 active users of HP Market Online Babel, selected through purposive sampling. Data collection was conducted using an online questionnaire, and data analysis involved simple regression techniques and path analysis using SPSS software. The results revealed significant positive influences of content marketing and influencer marketing on customer engagement and purchase intention. Customer engagement played a mediating role in the relationship between both digital marketing strategies and purchase intention. Content marketing, particularly the informative content aspect, had the strongest impact in the research model. The study contributed to the development of the Value-based Adoption Model by integrating digital marketing strategies in the context of local e-commerce. The findings affirmed the importance of quality content and the strategic role of influencers in increasing customer engagement and driving purchase intention on local digital platforms. The results provided practical guidance for managers in optimizing digital marketing strategies, potentially improving business performance in the competitive local e-commerce market.]]>
<![CDATA[The effect of nurse behavior on patient satisfaction through service quality as an intervention variable in the inpatient room of Shaykh Yusuf Hospital ]]>
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Rahma Rahma]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 12 No. 3 (2025): March: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v12i3.400
<![CDATA[Background, Caring for nurses is very important for patient satisfaction, this is a measure of the quality of hospital care. The nurses showed me that they provide comfort, attention, care, and maintain health. Meanwhile, the level of patient satisfaction at the Sheikh Yusuf beIum stabiI and beIum hospitals meets the Community Satisfaction Index, because of patient satisfaction, the quality of care is increasing. The purpose of this study is to determine the influence of nurses' caring behavior on patient satisfaction in the quality of health services at Syekh Yusuf Hospital. Methods The type of research used in this study is a quantitative method, which uses a cros sectional study approach. This research was conducted in the Inpatient Room of Sheikh Yusuf Hospital as many as 294 respondents which were determined through the purpose sampling technique. The data in this study were obtained through questionnaires and secondary data from hospitals. The results and conclusions of the study showed that the direct influence between caring behavior variables on service quality was 0.624, while the direct influence between service quality variables on patient satisfaction was 0.115, so the indirect influence between patient centered care variables on patient satisfaction through service quality was 0.072. It is recommended that the Syekh Yusuf Hospital continue to maintain and improve the caring behavior of nurses towards patients, patient satisfaction and the quality of health services.]]>
<![CDATA[Analysis of macroeconomic influence on composite stock price index fluctuations on the Indonesia stock exchange ]]>
<![CDATA[Martha Racwel Patty]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 12 No. 3 (2025): March: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v12i3.403
<![CDATA[This research analyzes the influence of macroeconomic factors, namely the exchange rate of the rupiah against the US dollar, the 7-day BI interest rate, inflation, and money supply, on the fluctuations of the Composite Index of Stock Prices in the Indonesian Stock Exchange during the period 2018-2023. The multiple regression analysis method is used to evaluate the relationship between variables using monthly data. The research results show that the exchange rate of the rupiah has a significant negative influence on the JCI, while the 7-day BI interest rate, inflation, and money supply have a significant positive influence. At the same time, these four variables were shown to significantly influence the JCI. These findings provide information for investors, economic observers, and policymakers to understand the impact of macroeconomic dynamics on the stock market, so that they can help make strategic investment decisions.]]>
<![CDATA[The role of military cooperatives in supporting Indonesia’s defense economy through improving soldiers’ welfare ]]>
<![CDATA[Lucky Agusta]]>;
<![CDATA[Sri Sundari]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 12 No. 3 (2025): March: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v12i3.411
<![CDATA[Military cooperatives have a strategic role in supporting a country's defense economy by improving the welfare of soldiers. The welfare of soldiers as one of the components in the Minimum Essential Force (MEF) is important in addition to other components such as Main Equipment of Weaponry Systems; Base Facilities and Training Areas; Defense Industry; and Organization and Budget. This paper analyzes how military cooperatives can be an effective economic instrument in creating welfare for military members. This research uses a qualitative-descriptive approach through Biddle and Thomas' (1966) role theory approach that focuses on role conflict and role ambiguity. The research was conducted by collecting secondary data from relevant literature, including journals, books, and official documents. The results of the analysis show that military cooperatives can improve the welfare of soldiers through increased income, education and ownership of assets such as residential houses, reduce dependence on third parties, and encourage efficiency in the management of military logistics needs. This has implications for strengthening the economy and national stability, which can be achieved through improving the welfare of soldiers, providing a multiplier effect for the community's economy, and reducing the burden on the state budget to maintain a stronger national defense. The role of military cooperatives must continue to be developed as an alternative solution to the problem of limited state budget towards the fulfillment of MEF in the framework of a strong national defense. This paper concludes that strengthening military cooperatives can contribute to the stability of the national defense economy.]]>
<![CDATA[The impact of tax avoidance and good corporate governance strategies on financial company debt costs ]]>
<![CDATA[Egi Gumala Sari]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v12i4.419
<![CDATA[This study aims to test and analyze the effect of tax avoidance and good corporate governance on the cost of debt in companies in the sub sector of financial holding companies, investment companies and banks listed on the bei during the period 2018-2023. This research uses a quantitative approach with the panel data regression method. The samples used are financial sector companies with sub-sectors of Financial Holding Companies, Investment Companies, and Investment Banks & Trading Intermediaries listed on the Indonesia Stock Exchange in the 2018-2023 period. Research using panel data with panel regression models and data processing software using Eviews. The results of the study are expected to provide an understanding of the effect of tax avoidance and good corporate governance on the cost of debt, as well as the implications for companies and regulators in the financial sector. This research has several limitations, among others: The research was only conducted on financial sector companies in the sub-sectors of Financial Holding Companies, Investment Companies, and Investment Banks & Trading Intermediaries listed on the Indonesia Stock Exchange between 2018-2023. The research focus is limited to tax avoidance and good corporate governance on the cost of debt. Data sources are limited to audited company financial statements. This limitation needs to be considered in interpreting the research results, and can be the basis for further research with a broader scope.]]>
<![CDATA[The role of commitment as a moderator of the influence of financial literacy on the sustainability of MSME Businesses in the Kenjeran Area of Surabaya ]]>
<![CDATA[Juliani Pudjowati]]>;
<![CDATA[Susi Tri Wahyuni]]>;
<![CDATA[Eryana Setyarti]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v12i4.455
<![CDATA[The purpose of this study is (1) To examine the influence of financial literacy on the sustainability of MSME businesses. (2) To analyze the role of commitment as a moderator of the relationship between financial literacy and the sustainability of MSME businesses. The research method used is quantitative descriptive research. The population in this study were all MSME actors in the Kenjeran area of Surabaya, totaling 219 people. While the research sample used the Slovin formula with a standard error of 5% of 141 respondents. The data analysis technique used in this study was path analysis using the SPSS program. The results of this study indicate that there is a significant direct influence between financial literacy and the sustainability of MSME businesses in the Kenjeran area, Surabaya, and that the commitment of business actors plays a role in strengthening (moderating) the relationship.]]>
<![CDATA[Determinants of c-score as a measure of financial reporting integrity in SOEs ]]>
<![CDATA[Rizqi Zahira]]>;
<![CDATA[Adam Zakaria]]>;
<![CDATA[Marsellisa Nindito]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v12i4.456
<![CDATA[Financial statements are essential decision-making tools that impact company performance and the broader economy. However, the integrity of financial statements in Indonesia particularly within State-Owned Enterprises (SOEs) continues to face challenges, as reflected in recurring cases of financial manipulation. This study examines the factors influencing the integrity of financial statements in SOEs listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, focusing on the roles of independent commissioners, intellectual capital, profitability, and audit tenure. Using panel data regression to analyze secondary data from SOEs, the results show that intellectual capital has a significant positive effect on financial reporting integrity. In contrast, profitability has a significant negative effect. However, independent commissioners and audit tenure do not show a significant influence. These findings not only contribute to the existing literature but also offer practical recommendations for companies, regulators, auditors, and investors to strengthen the management of intellectual capital in order to enhance transparency and improve the integrity of financial statements.]]>
