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Research of Accounting and Governance
Published by SAN Scientific
ISSN : 29858143     EISSN : 29858151     DOI : https://doi.org/10.58777/rag.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
The Research of Accounting and Governance (RAG) is an open-access journal that applies theory developed from accounting and corporate governance research to actual academic-business conditions. Recognizing the intricate relationships between the many areas of business activity, RAG examines various decisions, processes, and activities within the actual accounting and governance business setting. The Research of Accounting and Governance focuses on the main problems in developing the sciences of accounting, finance, risk, and corporate governance. Theoretical and empirical advances in research in financial accounting, managerial accounting, auditing & consulting, taxation, sharia accounting, financial management, corporate governance, Investment, banking and governance, risk and compliance (GRC), and ethics and professionalism in business are evaluated regularly
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
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South Sumatra Capital Expenditure Budget Determinants: What Factors Influence? Pratiwi, Azhara Oktavianita; Sari, Imelda
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.251

Abstract

The purpose of this study is to examine the impact of economic growth, fluctuations in local revenue, general allocation funds, and special allocation funds on capital expenditures. The sample consists of 17 observations from South Sumatra’s Regency/City governments (13 Regencies and 4 Municipalities) during 2018–2020. Secondary data were obtained from the Republic of Indonesia Financial Audit Agency (BPK RI). Data on Gross Regional Domestic Product (PDRB) and Regional Revenue and Expenditure Budgets (APBD) were sourced from Regional Government Financial Reports (LKPD). Quantitative analysis techniques were employed. The results show that fluctuations in Regional Original Income and Special Allocation Funds significantly influence Capital Expenditures. However, Economic Growth and General Allocation Fund fluctuations do not impact Capital Expenditures. Managerially, positive economic growth can increase regional income, enabling higher capital expenditure. Fluctuations in General Allocation Funds may affect budget stability, requiring strategies to manage uncertainties.
Improving Financial Stability: How Good Corporate Governance Can Prevent Financial Distress Angraini, Fadila; Rahayu, Sovi Ismawati
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.280

Abstract

This research aims to examine the influence of Good Corporate Governance as proxied by the size of the Board of Directors, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Distress partially or simultaneously. The research method used is quantitative and uses secondary data, namely service firms, one of which is the transportation sector, which is listed on the Indonesia Stock Exchange. The sample used was 7 issuers and the results were obtained using a purposive sampling method. The analytical method used is multiple linear regression analysis techniques. The results of this research show that overall, the size of the Board of Directors, Independent Commissioners, Audit Committee and Institutional Ownership variables partially or simultaneously influence Financial Distress. Managerial Implications for the study on the effect of good corporate governance on financial distress highlight the critical role of robust governance practices in mitigating financial risks and ensuring organizational stability. Implementing strong governance mechanisms such as effective board oversight, transparent financial reporting, and adherence to regulatory requirements can significantly reduce the likelihood of financial distress.
The Effectiveness of Tax Socialization through Digital Media: The Perspective of Millennial Taxpayers Nasir, Nasir
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.376

Abstract

This research aims to explore the effectiveness of tax socialization through digital media, focusing on the perspective of millennial taxpayers. The development of digital technology provides a great opportunity to increase tax awareness, but its effectiveness in reaching and motivating millennials is still a question. This research uses a qualitative method with data collection techniques through interviews, observations, and documentation. The subject of the study is millennial taxpayers who actively use social media and tax applications. The results of the study show that although digital media is very popular among millennials, tax socialization conveyed through social media is still less relevant and personalized. Many millennial taxpayers want information that is more practical and directly related to their daily lives. In addition, existing tax applications are considered difficult to use, which hinders the effectiveness of information delivery. Therefore, it is necessary to improve the delivery of tax materials with a more interactive and creative format, as well as improve the tax application interface to make it more user-friendly. This research is important to provide input in designing a more effective tax socialization strategy for the millennial generation, in order to increase tax compliance in the future.
Enhancing Organizational Performance Through Ethical Leadership and the Implementation of GCG Suryadi, Arief; Rahmat, Nur; Purbojati, Nurrakhman; Mais, Rimi Gusliana; Sunarsih, Uun
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.394

Abstract

This study aims to analyze the effect of ethical leadership and implementation of good corporate governance (GCG) on improving the performance of State-Owned Enterprises (BUMN) from a financial and non-financial perspective, with a case study at PT Adhi Karya (Persero) Tbk. This study uses primary data through questionnaires distributed to company employees, with data processing using the SPSS statistical method. The results of the study indicate that ethical leadership does not have a significant effect on BUMN performance, while GCG implementation has a positive and significant effect on that performance. These findings highlight that the application of the principles of transparency, accountability, and sustainability in corporate governance plays a key role in improving operational efficiency and achieving the company's strategic goals. The managerial implications of this study include the need to strengthen GCG implementation at all levels of the organization to improve company performance. Managers must ensure that GCG policies and practices are implemented consistently and properly supervised to minimize risk and increase investor confidence. In addition, although ethical leadership does not show a direct effect, companies still need to promote ethical behavior to create a positive organizational culture that supports long-term business sustainability
Enhancing Financial Quality: Impact of Accounting Information Systems, Internal Control with Company Performance as Moderating Factor Rachman, Andini Dwi Mega; Asaari, Masagus
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.282

Abstract

This research aims to determine the effect of accounting information systems and internal control systems on the quality of financial reports with company performance as a moderator. The primary data used in this research was obtained directly from statements (questionnaires) of PT employees. Sources of Alfaria Trijaya Tbk and secondary data in this research were obtained from the official website of PT. Source Alfaria Trijaya Tbk. The results of this research show that There is a significant influence of the accounting information system on the quality of financial reports; There is a significant influence of the internal control system on the quality of financial reports; There is a significant influence of the accounting information system on the quality of financial reports moderated by company performance; There is a significant influence of the internal control system on the quality of financial reports moderated by company performance. The contribution of this study lies in the identification and in-depth analysis of the influence of accounting information systems and internal control systems on the quality of financial reports, with company performance as a moderating factor. Managerial implications highlight the critical role of robust accounting information and internal control systems in ensuring high-quality financial reporting
Unveiling the Drivers of Financial Statement Fraud: The Roles of Financial Targets, Stability, External Pressures, Industry Traits, and Auditor Changes Bahfen, Munirah; Komala, Lenda
Research of Accounting and Governance Vol. 3 No. 2 (2025): JULY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i2.281

Abstract

This research aims to determine the influence of Financial Targets, Financial Stability, External Pressure, Industry Characteristics, and Change of Auditor on Financial Report Fraud and its Review from an Islamic Perspective (Empirical Study on Food & Beverage Sub-Sector Companies Registered on the Indonesian Stock Exchange in 2018-2021) This research method uses quantitative research using secondary data in the form of Food&Bavarage Company Financial Reports from 2018 to 2021. The analysis used is a hypothesis with multiple linear regression data analysis methods. The results of this research show that the External Pressure variable influences financial report fraud. Meanwhile, the variables of Financial Target, Financial Stability, Industry Nature and Change of Auditor do not affect Financial Report Fraud. Managerial implications suggest that organizations should implement robust internal controls and governance frameworks to mitigate the risk of financial fraud. By closely monitoring financial targets and stability, managing external pressures effectively, understanding industry-specific risks, and ensuring the continuity and integrity of auditor relationships, companies can significantly reduce the likelihood of fraudulent financial reporting.
State Expenditure or Political Agenda? A Critical Analysis of APBN Priorities at the Onset of a New Government Mardianto, Rahmad; Destiana, Rega; Indriyani, Rivani; Putri, Shabilla Risty Eka; Mardiani, Tri; Wahyuningsih, Wahyuningsih; Nuraya, Ahmad Setiawan
Research of Accounting and Governance Vol. 3 No. 2 (2025): JULY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i2.455

Abstract

This study analyzes spending priorities in the 2025 State Budget at the outset of the new government in Indonesia, aiming to evaluate whether budget allocations truly reflect the long-term needs of society or are predominantly influenced by short-term political interests. A primary concern is the potential for budget deviations to be utilized as a means of enhancing political image, advancing populist initiatives, or rewarding political allies. The research employs a mixed-methods approach, integrating quantitative analysis of State Budget data and welfare indicators with qualitative analysis of policy narratives and public opinion. The findings reveal that the infrastructure and social assistance sectors have seen significant budget increases, particularly in areas that benefit the ruling government. In contrast, the education and environmental sectors received comparatively less attention. This pattern suggests a political spending approach that is not fully aligned with national development planning documents. The implication is that the State Budget risks becoming a political tool rather than a genuine instrument of development. The originality of this study lies in its focus on the onset of a new government period, employing a combination of analytical and critical approaches to uncover the tendencies toward the politicization of the state budget.
Influence of Government Performance, Accessibility of Financial Reports and the Financial Accounting System on Financial Report Accountability Kharisma, Megania; Tajudin, Intan; Sarita, Rahma; Azzahra, Siti Fatimah
Research of Accounting and Governance Vol. 3 No. 2 (2025): JULY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i2.457

Abstract

This study aimed to examine how government performance, financial accounting systems, and financial report accessibility affect the accountability of financial reports in Palmerah Village. A quantitative research method was employed, using a sample of 47 respondents and data collection through questionnaires. The findings reveal that all three factors government performance, financial accounting systems, and report accessibility have significant and partial impacts on financial accountability. The study offers valuable implications for village officials and government institutions. Improving accountability requires enhancing the performance of government personnel through continuous training, implementing technology-based financial accounting systems, and ensuring public access to financial reports. These steps are vital for building public trust and promoting transparent and efficient financial governance at the village level. This research is original in its specific focus on Palmerah Village, a location rarely studied in the context of financial accountability. By addressing real-world challenges faced by local governments and the public's access to financial data, the study provides new empirical evidence and practical guidance. It contributes to better understanding and improving public sector governance in small-scale administrative units.
Exchange Rate and Macroeconomic Impacts on Indonesia’s Balance of Payments Zahra, Zhafirah Kirana; Yuniarsih, Tia; Proboputri, Raisa Hasna Nabila; Maulana, Reksa Akbar; Nuaraya, Ahmad Setiawan
Research of Accounting and Governance Vol. 3 No. 2 (2025): JULY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i2.461

Abstract

Indonesia, as a nation that heavily relies on commodity exports, experiences notable impacts from exchange rate fluctuations in its efforts to maintain a stable balance of payments (BOP). This study seeks to analyze the influence of several macroeconomic variables specifically, the exchange rate, reference coal price (HBA), foreign exchange reserves, and gross domestic product (GDP) on Indonesia's balance of payments, particularly within the timeframe of 2013 to 2024. The research delves into the external economic vulnerabilities faced by Indonesia in light of global coal price dynamics and currency volatility. Utilizing a quantitative methodology, the study employs multiple linear regression analysis facilitated by EViews and Jamovi software, relying on time series data sourced from credible national and international sources. The findings indicate that, out of the four independent variables examined, only foreign exchange reserves demonstrate a statistically significant and positive impact on the balance of payments, underscoring their vital role in stabilizing the external sector. Conversely, the exchange rate, coal price, and GDP do not reveal significant individual effects. This research offers original insights into the stabilization of macroeconomic conditions in commodity-dependent economies and emphasizes the importance of strategic reserve management in mitigating balance of payments instability.
Branch Grading as a Framework to Improve Business Growth and Bank Branch Performance Jacoub, Yutrizal; Syabarrudin, Agus
Research of Accounting and Governance Vol. 3 No. 2 (2025): JULY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i2.473

Abstract

This study examines the impact of implementing a branch grading system on business performance across 46 branches of Bank "X" over a four-month period (August–October 2024). Using a descriptive quantitative approach, the study analyzes monthly performance data, including funding, lending, profit before tax (NPBT), number of accounts, transaction volume, and local market potential. The findings show that 14 branches (30.4%) improved their grade by September 2024, just two months after implementation. The grading system effectively aligns internal performance with external market potential, enhancing managerial accountability, optimizing resource use, and improving customer satisfaction. It provides a strategic, data-driven tool for performance monitoring and targeted growth. The results suggest that grading can guide resource allocation, performance-based incentives, and policy development, especially for branches with high market potential but low output. This study offers empirical evidence supporting the use of integrated internal-external metrics in branch management. It also contributes to the limited research on data-driven performance evaluation in Indonesian banking and highlights the model’s relevance amid digital transformation and branch rationalization efforts. The proposed grading system is practical, replicable, and valuable for strategic decision-making in branch optimization.

Page 3 of 3 | Total Record : 30

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