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Andi Asrihapsari
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andiasrihapsari@staff.uns.ac.id
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akumulasi.journal@mail.uns.ac.id
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Journal Editorial Office AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vocational School, Universitas Sebelas Maret (UNS) Jalan Kolonel Sutarto No. 150K, Jebres, Surakarta City, Central Java, Indonesia 57126 Phone: (0271) 662622
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INDONESIA
Indonesian Journal of Applied Accounting and Finance
Published by Sekolah Vokasi Universitas Sebelas Maret
ISSN : 29632757     EISSN : 2964884X     DOI : https://doi.org/10.20961/akumulasi
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector Accounting Management Accounting Islamic Accounting and Financial Management Accounting Information System Accounting Education Auditing Taxation Corporate Finance Capital Market Banking Sustainability Reporting
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 3 No. 2 (2024): December" : 6 Documents clear
Implementation of the Government’s Internal Control System to Realizing Good Governance in Dinas Bina Marga dan Cipta Karya in Indonesia Nailurrohmah, Salma; Handoyono, Rudi; Ciptaningtias, Arum Febriyanti; Astungkara, Agni
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/mh5x7j93

Abstract

This study aims to analyze the implementation of the government's internal control system and its contribution to realizing good governance in Dinas Bina Marga dan Cipta Karya in one of the provinces in Indonesia. This study is mixed method research that used qualitative and quantitative method. In the qualitative method, the researchers used interviews, observation, and documentation. Two participants were staff of the office and were interviewed by the researchers. A total of 20 respondents were asked to fill out questionnaires. The results show that the implementation of the government's internal control system in Dinas Bina Marga dan Cipta Karya is excellent. However, a few shortcomings need to be addressed. Additionally, the contribution of the government's internal control system to good governance is significantly positive, accounting for 73.2%.
Factors Influencing Customer Loyalty at Bank Rakyat Indonesia Cash Office Panti Waluyo Hospital Surakarta: A Study on the BRImo Application Christiawan, Jaguar Dwi Pratama; Damayanti, Rosita Mei
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/z0584z42

Abstract

The lack of popularity of the BRImo application at the BRI Cash Office of Panti Waluyo Hospital in Surakarta serves as the background of this research. The aim of this research is to identify the factors that influence customer loyalty among BRImo users. The independent variables investigated in this research are system quality, user interface design, service quality, and security guarantees, while the dependent variable is user-customer loyalty. This research employed a quantitative approach, collecting data through a closed questionnaire utilizing a Likert scale. The sample consisted of 100 customers using the BRImo application at the PT Bank Rakyat Indonesia Cash Office in Pati Waluyo Hospital Surakarta. Data analysis was conducted using the SPSS software version 23.0. The results indicate that, when considered together, system quality, user interface design, service quality, and security guarantees have a significant effect on the customer loyalty of BRImo users. However, when analyzed individually, system quality and service quality do not significantly affect customer loyalty, whereas user interface design and security guarantees do have a significant impact on loyalty among BRImo users.
Analysis of the Balanced Scorecard Method as an Alternative Measuring Performance at Madiun City Land Office Ratnasti, Adhisya Maretha; Saputra, Zaim Arif Eko
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/wv486452

Abstract

This study aims to analyze and evaluate the results of using the Balanced Scorecard method as an alternative approach for measuring performance at the Madiun City Land Office. The research employed a mixed-methods approach, combining both quantitative and qualitative methods. The mixed-methods approach was applied to analyze the data, instead of providing a comprehensive overview of organizational performance, assessed quantitatively and qualitatively, focusing on customer perspectives and internal business processes. After analyzing the data using the Balanced Scorecard method, the result shows several insights. From a financial perspective, the analysis shows an economic ratio indicating overall positive results. The effectiveness ratio was relatively strong in 2020, and continued to show good results from 2021 to 2023. Additionally, the efficiency calculations suggest that the office falls into the highly efficient category. In terms of the customer perspective, the data drawn from the Public Satisfaction Index reveal unfavorable results in 2021, followed by very good results in 2022 and 2023. The internal business process perspective, assessed through benchmarks for innovation and infrastructure, indicates that overall conditions are good. Finally, the learning and growth perspective, which measures the level of employee training, reveals that only one employee participated in training in 2023. The overall employee turnover rate appears positive, while employee productivity levels show some fluctuations.
Sustainability Reporting Disclosure in Indonesia, Malaysia, Singapore, and Thailand Dewi, Indah Permata; Rahaditama, Muhammad Williams
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/nd7w3f58

Abstract

This article explains the progress of sustainability reporting in various countries, particularly Indonesia, Malaysia, Singapore, and Thailand. The researchers selected these countries due to their significant roles in the Southeast Asian economy, varying levels of sustainability development, and differences in regulatory frameworks. This article examines the availability, extent, and quality of sustainability reported in these countries. It further discusses the most frequently used frameworks for preparing sustainability reports. Moreover, it presents how companies communicate their sustainability efforts to stakeholders, primarily through official websites and the internet. Future research will continue to explore sustainability reporting disclosures in various countries, especially in these four countries, based on the GRI 4 framework. It will compare the practices across several Asian countries.
The Influence of Excellent Teller Service Based on The A3 Concept on Customer Satisfaction at PT BPR Bank Daerah Karanganyar (Perseroda) Hasanah, Fadhilah Nur; Pramesti, Diah
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/vxny6c56

Abstract

Competition in the banking industry drives commercial banks and BPR to improve their services, including PT BPR Bank Daerah Karanganyar (Perseroda). BPR stands for Bank Perekonomian Rakyat. Improving bank services, especially in the teller section, needs to be done to increase customer satisfaction. This research studies the effect of excellent teller service based on the concept of A3 (attitude, attention, and action) on customer satisfaction at PT BPR Bank Daerah Karanganyar (Perseroda). This study employs quantitative method, utilizing primary data collected through questionnaires distributed to 80 respondents who are the customers of PT BPR Bank Daerah Karanganyar (Perseroda). The analysis was performed using multiple linear regression. The findings indicate that the A3 variables (attitude, attention, and action) significantly influence customer satisfaction, both partially and simultaneously.
Analysis of Financial Risk Disclosure in State-Owned Enterprises in the Infrastructure Sector Rahmawati, Annisa; Rahmawati, Isna Putri
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jqgs8d67

Abstract

This study aims to determine financial risk disclosure, liquidity risk disclosure, credit risk disclosure, interest rate risk disclosure, exchange rate risk disclosure, capital structure risk disclosure, and general risk disclosure. This research is qualitative descriptive research that describes financial risk disclosure in detail. The object of this research is the infrastructure sector State-Owned Enterprises listed on the Indonesia Stock Exchange from 2021 to 2023, totaling six companies. The data analysis method is done by content analysis. The results show that the overall level of financial risk disclosure increases from 2021 to 2022 but remains the same in 2023. The same level of risk disclosure for three years occurs in the disclosure of liquidity risk, interest rate risk, exchange rate risk, and general risk. Credit risk disclosure increases from 2021 to 2023, while capital structure risk disclosure decreases in 2023.

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