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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 337 Documents
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Model Minat Berwirausaha Digital Mahasiswa: Peran Pembelajaran Kewirausahaan, Literasi Digital, dan Self-Efficacy Fadli Agus Triansyah; Marito Ritonga; Lulu Fajarwati; Refi Adiyaksa Harahap; Viory Salsabila; Azhar Basir Pulungan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: 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.v4i2.2550

Abstract

This study aims to examine a model of students’ digital entrepreneurial intention by analyzing the roles of entrepreneurship learning, digital literacy, and self-efficacy. A quantitative explanatory approach was employed involving 200 students of the Faculty of Economics, Universitas Negeri Medan. Data were collected using a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that entrepreneurship learning has a positive and significant effect on digital entrepreneurial intention, while digital literacy and self-efficacy also have significant positive effects. Furthermore, entrepreneurship learning and digital literacy significantly enhance students’ self-efficacy. The mediation analysis demonstrates that self-efficacy significantly mediates the effects of both entrepreneurship learning and digital literacy on digital entrepreneurial intention. The model explains 85.9% of the variance in digital entrepreneurial intention and 87.2% of the variance in self-efficacy. These findings indicate that strengthening students’ digital entrepreneurial intention requires an integrated approach combining entrepreneurship learning, digital competencies, and psychological confidence. The study provides practical implications for higher education institutions in designing entrepreneurship learning that incorporates digital technology, experiential activities, and strategies for strengthening students’ self-efficacy.
Pengaruh Struktur Modal, Likuiditas, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Non-Perbankan LQ45 Dymas Kharafi Sugara; Willy Sri Yuliandhari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.2563

Abstract

Firm value served as a primary reflection of overall corporate performance and market perception, which was heavily influenced by underlying financial decisions. In modern capital markets, maintaining an optimal balance between financing risks and asset efficiency remained a critical challenge for large-scale enterprises listed on benchmark indices like the LQ45. This study aimed to examine the empirical effect of capital structure, liquidity, and profitability on firm value among non-banking companies consistently listed on the LQ45 Index during the 2020–2024 period. Employing a quantitative associative approach with purposive sampling, a final dataset of 17 companies yielding 85 balanced panel observations was analyzed using panel data regression, preceded by model selection procedures through the Chow and Hausman tests which established the Fixed Effect Model (FEM) as the optimal specification. The empirical results demonstrated that while capital structure (DER) and liquidity (CR) exhibited a negative yet statistically insignificant effect, profitability (ROE) showed a positive but statistically insignificant effect on firm value (PBV). Nevertheless, all independent variables simultaneously exerted a significant joint influence on firm value. These findings aligned with the Efficient Market Theory (semi-strong form), indicating that public fundamental indicators had been priced-in by market participants. This research contributed valuable insights to corporate finance literature by highlighting that financial ratios were evaluated holistically by investors rather than in isolation, suggesting that corporate management needed to focus on comprehensive long-term value creation strategies, while future studies were encouraged to incorporate broader external or macroeconomic indicators.
Pengaruh Pengungkapan Environmental, Social, and Governance terhadap Net Interest Margin dengan Firm Size sebagai Variabel Moderasi pada Bank Konvensional pada Periode 2023-2025 Mariani Mariani; Syarif M.Helmi; Vitriyan Espa
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.2567

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on Net Interest Margin (NIM), with Firm Size as a moderating variable in conventional banks during the 2023–2025 period. This study employed a quantitative approach with an associative research design. The data consisted of secondary data obtained from annual reports, sustainability reports, and financial statements of 13 conventional banks listed on the Indonesia Stock Exchange. Purposive sampling was used to select the research sample, while data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics. The results show that Social and Governance factors have a significant effect on Net Interest Margin, whereas the Environmental factor does not have a significant effect. Firm Size is able to moderate the effects of Social and Governance factors on Net Interest Margin, but it does not moderate the effect of the Environmental factor. These findings indicate that the implementation of ESG, particularly Social and Governance aspects, plays an important role in improving banking profitability through greater operational efficiency and stronger trust among customers and other stakeholders. The findings also suggest that larger banks can strengthen the positive contribution of Social and Governance practices to NIM. Therefore, banks are encouraged to improve ESG implementation, especially in Social and Governance aspects, while considering company size in developing sustainable banking strategies.
Peran Kesiapan Teknologi dan Kompentensi Digital: Pengaruhnya terhadap Efektivitas Pelaporan Pajak : Studi Pada Konsultan Pajak Di Kota Palu Dalam Era Coretax Administrasi System Irawati Yemi Tahanora; Ni Made Suwitri Parwati; Andi Chairil Furqan; Rahma Masdar
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of technological readiness and digital competence on the effectiveness of tax reporting in the implementation of the Coretax Administration System in Palu City. This study employed a quantitative approach with technological readiness and digital competence as independent variables, while tax reporting effectiveness served as the dependent variable. The population consisted of tax consultants actively using digital taxation services in Palu City, with a sample of 100 respondents determined using the approaches of Hair et al. and Roscoe. Data were collected through Google Form-based questionnaires and analyzed using WarpPLS version 7.0. The results indicate that technological readiness and digital competence have a positive and significant effect on the effectiveness of tax reporting. Technological readiness enhances the ease of system use, reduces technical barriers, and supports the efficiency of the tax reporting process, while digital competence enables users to better understand reporting procedures, optimize system features, and minimize administrative errors. Theoretically, these findings support the Technology Acceptance Model (TAM), where technological readiness strengthens perceived ease of use and digital competence enhances perceived usefulness of digital taxation systems. Therefore, the successful implementation of the Coretax Administration System is influenced not only by the quality of technology but also by users’ technological readiness and digital competence in supportin
Pengaruh Kompensasi, Kepuasan Kerja, dan Lingkungan Kerja terhadap Kinerja Karyawan di Kopi Kenangan Cabang Surabaya Timur Annisa Inka Maulidini Priyanto; Maharani Ikaningtyas
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.2570

Abstract

This study aims to analyze the effect of compensation, job satisfaction, and work environment on employee performance at Kopi Kenangan East Surabaya Branch, both partially and simultaneously. This research employed a quantitative approach with an explanatory research design. The population consisted of 66 operational employees, including baristas, cashiers, and outlet managers, with the entire population used as the sample through a saturated sampling technique. Data were collected using a five-point Likert-scale questionnaire distributed online, then analyzed through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing (t-test, F-test, and coefficient of determination) using SPSS software. The results indicate that compensation, job satisfaction, and work environment each have a positive and significant partial effect on employee performance, with significance values of 0.030, 0.023, and 0.000, respectively. Simultaneously, the three variables also have a positive and significant effect on employee performance, with an F-value of 11.839 and a significance level of 0.000. The coefficient of determination (R²) of 0.364 indicates that the three independent variables jointly explain 36.4% of the variance in employee performance, while the remainder is explained by other factors outside this research model. Work environment was found to be the most dominant variable. These findings imply that the management of Kopi Kenangan East Surabaya Branch should pay integrated attention to compensation, job satisfaction, and work environment in order to improve employee performance.
Pengaruh ESG terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Subsektor Batubara Vivi Febrianti; Nina Febriana Dosinta; Helisa Noviarty
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.2571

Abstract

This research looks at how Environmental, Social, and Governance (ESG) factors affect the value of companies in the coal industry that are listed on the Indonesia Stock Exchange, and it considers profitability as a factor that can influence this relationship during the years 2021 to 2025. This study is driven by the growing interest from investors in how companies handle sustainability, especially because Environmental problems and climate change are strongly connected to the coal industry. This study uses a quantitative method and selects participants based on specific purposes. The sample includes companies that release sustainability reports and annual reports, offer full information on ESG, Return on Assets (ROA), and Tobin’s Q, and report their financial data in USD. Data were analyzed using Moderated Regression Analysis. The findings show that ESG has a positive impact on the value of a company, and profitability can influence how strong this relationship is between ESG and the company's value. These results suggest that when companies follow ESG practices, investors are more likely to trust them, and the company's value tends to grow over time.
Pengaruh Produksi Padi, Luas Panen, Nilai Tukar Petani dan Jumlah Penduduk Miskin terhadap Indeks Ketahanan Pangan di Indonesia Tahun 2020-2024 Windi Octaviani; Dede Ruslan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.2572

Abstract

Food security is an important component of sustainable development and social welfare, yet disparities in food security across provinces in Indonesia remain evident. This study aims to examine the effects of paddy production, harvested area, farmer exchange rate, and the number of poor people on the Food Security Index across provinces in Indonesia. The study employs a quantitative associative approach using secondary panel data from 34 provinces over the 2020–2024 period, yielding 170 observations. Data were obtained from Statistics Indonesia and the National Food Agency and analyzed using panel data regression. Based on the Chow and Hausman tests, the Fixed Effect Model was selected as the most appropriate estimation model. The results indicate that paddy production has a negative and statistically insignificant effect on the Food Security Index (p = 0.5346), while harvested area has a negative and significant effect (p = 0.0018). The farmer exchange rate has a positive and significant effect (p = 0.0000), whereas the number of poor people has a positive but statistically insignificant effect (p = 0.0956). Simultaneously, all four variables significantly affect the Food Security Index, with a Prob(F-statistic) of 0.0000 and an adjusted R-squared of 0.9669. These findings imply that improvements in food security are closely associated with agricultural resource utilization and farmer welfare, while broader socioeconomic conditions should also be considered in policy formulation. Strengthening agricultural productivity, improving farmer welfare, and developing province-specific food security policies are therefore important for enhancing food security in Indonesia.
Pengaruh Environmental Management Accounting dan Green Human Resource Management terhadap Environmental Performance pada Industri Perhotelan di Bali I Putu Agus Aditya Pramana Putra; I Putu Sudana; Luh Gede Krisna Dewi; Ni Made Adi Erawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.2582

Abstract

The hotel industry is a resource-intensive sector operating directly within ecologically sensitive tourist destinations, thereby necessitating optimal environmental management. This study aims to analyze the impact of Environmental Management Accounting (EMA) and Green Human Resource Management (GHRM) on the Environmental Performance (EP) of star-rated hotels in Bali Province, examining both partial and simultaneous effects. A quantitative approach was employed, utilizing primary data collected through questionnaires. The study population comprised all 3- to 5-star hotels in Bali (484 hotels), with a sample size of 219 hotels determined using Slovin's formula and a Two-Stage Stratified Random Sampling technique. Data were analyzed using multiple linear regression, with the hotel's star rating serving as a control variable. The results indicate that EMA has a positive and significant effect on EP (β = 0.380; sig. < 0.001). GHRM also exerts a positive and significant influence on EP (β = 0.459; sig. < 0.001) and represents the most dominant variable compared to EMA. Simultaneously, EMA and GHRM significantly affect EP (F = 56.968; sig. < 0.001), explaining 50.7 percent of the variation in EP (Adjusted R² = 0.507). These findings support the Natural Resource-Based View and imply that enhancing hotel Environmental Performance requires the simultaneous—rather than partial—integration of system capabilities and human resource behaviors. The study concludes that EMA and GHRM effectively improve EP in Bali's hotel industry and recommends strengthening environmental cost-tracking systems, implementing environmental-based training and incentives for employees, securing local government policy support, and expanding future research to include a broader range of variables and subjects.
Program Edukasi Manajemen Bisnis, QRIS, Pencegahan Phishing QRIS, dan Peluang Menjadi Agen BRILink bagi Pemilik Warkop dan UMKM Handoko
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: 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.v4i2.2598

Abstract

Corporate Shared Value (CSV) has emerged as a strategic approach to creating both economic and social value for society. One implementation of this approach is the Business Management Education, QRIS Security Awareness, QRIS Phishing Prevention, and BRILink Agent Opportunity Program for coffee shop owners and Micro, Small, and Medium Enterprises (MSMEs). This study aims to measure the social value generated by the program using the Social Return on Investment (SROI) framework. A quantitative descriptive approach was employed through stakeholder identification, Theory of Change development, input-output-outcome-impact analysis, financial proxy determination, and adjustments for deadweight, attribution, and drop-off. Data were collected from program documentation, financial records, direct observation, and stakeholder benefit identification. The findings indicate that a total investment of IDR 4,970,200 generated a Present Value of Benefits of IDR 29,463,805, resulting in an SROI ratio of 5.93:1. This indicates that every IDR 1 invested produced approximately IDR 5.93 in social and economic value. The program contributed to improved business management knowledge, safer QRIS usage, greater awareness of phishing prevention, increased understanding of BRILink business opportunities, enhanced institutional reputation, and strengthened local economic activity. The results demonstrate that integrating CSV with the SROI framework provides empirical evidence of the effectiveness of community empowerment initiatives and offers a replicable model for promoting financial inclusion and sustainable MSME development.
Pengaruh Growth Opportunity, Debt To Asset Ratio, Current Ratio, dan Return on Asset terhadap Cash Holding pada Perusahaan Subsektor Apparel And Luxury Goods yang Terdaftar di Bursa Efek Indonesia Periode 2019-2025 Zalfa Dhia Rabbani; Desmiza Desmiza
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.2605

Abstract

Companies in the Apparel and Luxury Goods subsector experienced fluctuations in Growth Opportunity, Debt to Asset Ratio, Current Ratio, Return on Assets, and Cash Holdings during 2019–2025, indicating that cash holding policies may be influenced by financial conditions. This study aimed to analyze the effects of growth opportunity, debt to asset ratio, current ratio, and return on assets on cash holdings in Apparel and Luxury Goods subsector companies listed on the Indonesia Stock Exchange during 2019–2025. A quantitative approach was employed using secondary data from annual financial reports. The sample was selected through purposive sampling, resulting in 18 companies meeting the research criteria throughout the observation period. Data were analyzed using panel data regression, including the Chow, Hausman, and Lagrange Multiplier tests for model selection, followed by classical assumption tests, partial (t) and simultaneous (F) tests, and the coefficient of determination. The results showed that growth opportunity, debt to asset ratio, and return on assets had no significant effect on cash holdings, while current ratio had a positive effect. Simultaneously, all four variables significantly affected cash holdings. These findings indicate that short-term liquidity is an important factor in cash holding policies. The study provides a reference for companies in establishing optimal cash holding policies and for investors evaluating financial conditions.

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