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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 262 Documents
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The Role of Strategic Audit Dimensions in Enhancing Institutional Performance Fatima Abid Ali Sliman
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1718

Abstract

The proposed research will focus on defining the effects of the strategic audit aspects instrengthening the institutional performance of the Iraqi General Cement Company. The research targetedfour important dimensions that are strategic position of the institution, the internal environment, theexternal environment, and the stakeholder, and how these dimensions would be associated with variousdimensions of performance such as learning and growth, internal operations and customer satisfaction,financial performance, and environmental performance. The research methodology employed adescriptive and analytical approach, utilizing statistical methods such as SPSS V.25 and AMOS V.23 totest the study's hypotheses. The findings indicated that both the external environment and the involvementof the stakeholders had the most significant positive impacts on both the financial and the environmentalperformance of the company, whereas the internal environment was found to have solid effects oninternal activities and on customer satisfaction. The average effect on learning and development was alsorecorded on the strategic position. The findings of the study indicated that as a way of sustaininginstitutional performance, a combined consideration of strategic alignment, overall institutional processadvancement and the partnership with stakeholders should be implemented.
Pengaruh Laporan Keberlanjutan dan Akuntansi Hijau Terhadap Kinerja Keuangan ada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di BEI Veni Marisa Aniza; Saring Suhendro
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1721

Abstract

This study aims to examine the effect of sustainability reports, proxied by corporate social responsibility, and green accounting, proxied by the PROPER index, on financial performance, with company size as a control variable. The population in this study were manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2020-2024 period. A purposive sampling method was used to obtain the research sample. The company's official website, the Indonesia Stock Exchange, and the Ministry of Environment and Forestry were used to obtain sustainability reports and green accounting data. The analysis technique used was multiple linear regression. The results showed that sustainability reports had a significant positive effect on financial performance. Meanwhile, green accounting and company size had a positive but insignificant effect on financial performance
Analisis Pengaruh Kebijakan Moneter terhadap Pertumbuhan Ekonomi Jusniwati Zai; Reydel Baginsa Lahagu; Mardiana Halawa; Romana Rinda Nazara
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1726

Abstract

This study aims to analyze the effect of monetary policy on economic growth in Indonesia. Monetary policy is an important instrument in maintaining macroeconomic stability and supporting growth, through regulating interest rates, money supply, minimum reserve requirements, and open market operations. This study uses a qualitative descriptive approach by analyzing the role of each monetary indicator and its impact on the real sector. The results of the study indicate that effectively implemented monetary policy is able to stabilize inflation, regulate banking liquidity, maintain the stability of the rupiah exchange rate, and support sustainable economic growth. In addition, the implementation of a dual monetary system in Indonesia provides additional flexibility in monetary management. This study also emphasizes the importance of harmonious coordination between monetary and fiscal policies in order to create optimal synergy in achieving national economic goals.
Pengaruh Islamic Branding dan Islamic Service Quality terhadap Loyalitas Nasabah PT Bank Muamalat Indonesia, Tbk KC Medan Balai Kota dengan Customers Satisfaction sebagai Variabel Intervening Ramdanil Fajar; Sri Ramadhani; Muhammad Lathief Ilhamy Nasution
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1736

Abstract

This study aims to determine the effect of Islamic branding and Islamic service quality on customer loyalty at PT Bank Muamalat Indonesia, Tbk, Medan Balai Kota Branch, with customer satisfaction as an intervening variable. This is a quantitative study. Data collection used a questionnaire with a sample size of 100 respondents using a random sampling technique. The obtained data were then processed using SPSS 25. Instrument tests used included validity and reliability tests. The classical assumption tests used included normality, multicollinearity, and heteroscedasticity. Hypothesis testing used t-tests, f-tests, and coefficient of determination tests. Data analysis used path analysis. The results of the first t-test indicate that Islamic branding, Islamic service quality, and customer satisfaction have a positive and significant effect on customer loyalty. The results of the second t-test indicate that Islamic branding and Islamic service quality have a positive and significant effect on customer satisfaction. Customer satisfaction can mediate the relationship between Islamic branding and service quality.
Analisis Manajemen Risiko Tingkat Suku Bunga pada UMKM Pengguna Kredit Usaha Rakyat (KUR): (Studi Pada Depot Air Minum Kari Water Kecamatan Kulim Kota Pekanbaru) Umi Solehah; Emi Vita Lina; Sri Cahyani; Oktaviana Sari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1742

Abstract

This study aims to analyze interest rate risk management in Micro, Small, and Medium Enterprises (MSMEs) that use People's Business Credit (KUR) facilities, with a case study at the Kari Water Drinking Water Depot in Kulim District, Pekanbaru City. Fluctuations in interest rates are one of the financial risks that can affect the continuity of MSME businesses, especially in terms of the ability to pay credit obligations. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the Kari Water Depot faces financial risks due to interest rate fluctuations, operational risks related to water distribution and quality, and legal risks due to drinking water quality regulations. The application of risk management based on ISO 31000 has been proven to help in the process of systematic risk identification, analysis, and mitigation. The mitigation strategy through investment in Reverse Osmosis (RO) technology is considered effective because it can improve product quality and operational efficiency. However, the success of this strategy is greatly influenced by the readiness of human resources, access to financing, and mature risk planning. This study recommends the importance of risk management training for MSMEs and policy support in the form of access to affordable funding and environmentally friendly technology to improve the competitiveness and sustainability of MSMEs amidst economic dynamics.
Pengaruh Kinerja Lingkungan, Struktur Modal, dan Kepemilikan Manajerial terhadap Nilai Perusahaan pada Perusahaan Sektor Energi Bursa Efek Indonesia Tahun 2022-2024 Rafly Fachrorroji; Hermi Hermi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1747

Abstract

This study aims to examine the relationship between a company's value (firm value) and three key variables: environmental performance, capital structure, and management ownership. The research focuses on companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. The objective is to understand how these internal and external factors contribute to shaping a company’s market valuation and overall financial health. Using a panel data regression analysis with a fixed effect model, the study provides empirical evidence based on secondary data drawn from company financial reports and sustainability disclosures. The results indicate that capital structure, measured by the proportion of debt to equity, has a significant negative impact on firm value. In contrast, both environmental performance and the proportion of shares owned by management have a positive and significant effect on firm value. These findings suggest that while excessive debt may erode investor confidence and reduce a firm's valuation, strong environmental commitments and management ownership foster positive perceptions in the eyes of stakeholders, including investors and customers. Theoretically, this research supports stakeholder and agency theories by highlighting how internal governance and ethical responsibility play a role in corporate success. Pragmatically, the results offer important insights for companies, especially in emerging markets like Indonesia, to align sustainability and ownership strategies with financial management to boost firm value. Companies are encouraged to optimize their capital structures, strengthen their environmental reporting practices, and promote management ownership as a way to align interests and enhance long-term performance. Overall, this study contributes to the literature on corporate governance and sustainability by providing current, context-specific evidence relevant to stakeholders in the Indonesian capital market.
Implementasi Manajemen Risiko dan Dampaknya terhadap Kinerja Keuangan pada Perusahaan PT API di Indonesia Nur Amalia Ramadhan; Isti Rahayu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1751

Abstract

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.
Kajian Kinerja Keuangan dengan Metode Rasio Profitabilitas pada PT Akasha Wira International Tbk Periode 2022-2024 Adela Nur Asyifa; Sonia Ayu Febrianty; Abdillah Abdillah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1752

Abstract

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.
Evaluasi Rasio Likuiditas dan Profitabilitas sebagai Indikator Kinerja Keuangan: Studi Kasus PT Mayora Indah Tbk di BEI 2022–2024 Aulia Maria Ulfah; Hari Padly; Abdillah Abdillah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1763

Abstract

The purpose of this study is to assess the financial performance of PT Mayora Indah Tbk. through an analysis of profitability and liquidity ratios over the past five years. A company's financial performance is a key indicator in evaluating operational success, managerial efficiency, and overall financial health. This assessment is important for investors, management, and other stakeholders in strategic decision-making. This study uses a quantitative descriptive approach with a case study as its primary method. The data analyzed are secondary data in the form of PT Mayora Indah Tbk.'s annual financial reports published on the Indonesia Stock Exchange. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as profitability indicators, and Current Ratio (CR), Quick Ratio (QR), and Cash Ratio as liquidity indicators. The results of the study indicate that in general, the company is able to maintain a stable level of profitability, despite minor fluctuations from year to year. ROA and ROE indicate that management is quite effective in managing assets and equity to generate profits. NPM also shows a competitive net profit margin compared to similar industries. Meanwhile, the liquidity ratio indicates that PT Mayora Indah Tbk. has a strong and consistent ability to meet its short-term obligations. The CR, QR, and Cash Ratio are all within safe limits, indicating healthy liquidity. In conclusion, PT Mayora Indah Tbk. demonstrates good financial performance in terms of both profitability and liquidity, making it a company worthy of consideration for long-term investment.
Evaluation of the Financial Performance Efficiency of Rashid Bank in Wasit Governorate/Al-Numaniyah Branch for the Period 2015–2023 Doaa Bassem Obeid; Ruwa Nasir Kazi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1762

Abstract

The study aims to explain the concept of evaluating the efficiency of financial and economic performance in government commercial banks, specifically focusing on Rasheed Bank’s Al-Numaniyah Branch, for the period 2015-2023. The study highlights the importance of using specific criteria or indicators to assess the financial and economic performance of the bank, particularly its efficiency in managing assets and liabilities. The research identifies key financial ratios such as the trading ratio, which increased to 2:1 in 2023 compared to 1:2 in 2020. This increase indicates that the current assets are now twice the value of current liabilities, offering security to the bank’s stakeholders and creditors. This improved ratio is a significant sign of financial stability and effective asset management, offering valuable insights into the bank's financial health. The research also emphasizes the necessity of evaluating the management of current assets and liabilities. It recommends that the bank focus on optimizing the use of its current assets while harmonizing the sources of its funds to maximize profitability. Additionally, it is crucial to manage the liquidity ratio effectively, balancing the need for financial security with the risks involved in liquidity management. This study suggests that the bank should implement strategies to enhance the profitability of its assets, ensuring that investment decisions align with long-term economic and financial goals. In conclusion, the study underscores the importance of strategic financial management, including a comprehensive evaluation of both financial and economic performance, to ensure the bank's sustainability, profitability, and growth in the ever-evolving banking landscape, fostering long-term financial stability and success.

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