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intan juniarmi
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Dhana
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30470803     DOI : 10.62872/rqdjwp98
Core Subject : Education,
Other
Journal of Dhana (JD) is a peer-reviewed open access international journal established for the dissemination of cutting-edge knowledge in the field of accounting science. All submitted manuscripts will be reviewed by the editors and then evaluated by a minimum of two Reviewers through a double-blind review process. This is to ensure the quality of manuscripts published in the journal. The journal, which has been published since 2024, is published six times each year in Maret, June, September, Desember
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 39 Documents
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Accountability And Transparency Analysis Of Local Government Financial Performance (Study of Regional Apparatus Organizations (OPD) in Pohuwato Regency) Rasyid, Sitti Rizqi Aulia; Blongkod, Harun; Rasjid, Herlina
Dhana Vol. 1 No. 3 (2024): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/b6d2ac20

Abstract

Since the implementation of performance-based budgeting, all local governments have been obligated to create good financial performance of their local governments. As such, financial performance is one of the most significant topics to be studied in public sector organizations, including the government. the growing calls from public sector entities including national and local governments and government work units for the adoption of public accountability. The purpose of this study is to ascertain how accountability and transparency affect local governments' financial performance. This study employs a quantitative methodology. Purposive sampling is the method used in the sampling process. In order to collect primary data for this study, 210 respondents were given questionnaires. The study's conclusions demonstrate that: 1) Accountability has a positive and significant impact on the local government's financial performance; 2) Transparency has a positive and significant impact on financial performance; and 3) Accountability and Transparency have a significant impact on the Pohuwato Regency Regional Government's financial performance at the same time.
The Influence of Accounting Understanding and Characteristics on the Quality of Financial Statements of MSMEs Fostered by Bank Indonesia Helingo, Siti Nurdela; Blongkod, Harun; Wuryandini, Ayu Rakhma
Dhana Vol. 1 No. 3 (2024): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/1430es36

Abstract

The purpose of this study is to gather empirical data regarding the impact of business attributes and accounting knowledge on the caliber of financial reports produced by MSME's. Quantitative techniques are used in this study model or design. 68 MSMEs registered with the Bank Indonesia Gorontalo Branch made up the population of this study, and 68 MSME respondents made up the sample. In this study, questionnaires and observation were employed as data gathering methods, while PLS-SEM analysis was employed as a data analysis method. The study's findings demonstrate that the quality of financial reports (Y) is positively impacted by both business characteristics (X2) and accounting understanding (X1). Amounting to 76.5%, this indicates that the variables Accounting Understanding (X1) and Business Characteristics (X2) can account for the Quality of Financial Reports (Y). In the meantime, other variables not covered in this study can account for the remaining 23.5%.
System Development Methodology For Accounting Infoemation System Devi Dwi Putri; Yusri Hazmi*; Fitri Yana; Reka Nabella; Yuni Saputri
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/z5bb4g29

Abstract

This study discusses the importance of selecting an appropriate information system development method before starting the development process to ensure the creation of a system that meets expectations. Although there are many methodologies or models for software development, confusion often arises when choosing the most suitable one based on specific situations or environments. The article also outlines the basic concepts of systems, accounting information systems, and the stages of system analysis, including proposal preparation, system analysis implementation, and the preparation of system analysis reports. The research methodology used is library research, which involves studying literature and analyzing various written information sources. The findings highlight the importance of written documentation at each stage of system development to effectively communicate plans and findings to information users, as well as the significance of employing effective information-gathering techniques during system analysis. Therefore, selecting the right method and maintaining thorough documentation are crucial to successfully developing an information system that meets user needs and supports organizational goals.
Fundamental Analysis of Stock Price Changes in Pharmaceutical Subsector Companies Listed on the Indonesia Stock Exchange for the Period 2016 – 2020 Nigita Ratnasari; Eko Diyah Nurkhayati
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/7038rb64

Abstract

The aim of this research is to analyse the impact of Return On Assets (ROA), Return On Equity (ROE), and Earnings Per Share (EPS) on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange. This study employs a quantitative approach. The data used are secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange (IDX). The sample selection in this study used purposive sampling, which involves selecting samples based on specific criteria. The data analysis method applied is multiple linear regression analysis. The results of this study indicate that the independent variable ROE positively correlates with stock price prediction, as evidenced by a calculated t-value of 5.721, which is greater than the critical t-value of 2.02619. EPS also positively correlates with stock price prediction, with a calculated t-value of 2.004, which is slightly less than the critical t-value of 2.02619. However, the ROA variable negatively correlates with stock price prediction, with a calculated t-value of -4.273, which is less than the critical t-value of 2.02619. Return On Assets (ROA), Return On Equity (ROE), and Earnings Per Share (EPS) collectively have a significant impact on stock prices. From the regression coefficient test, it is concluded that 56% of the stock price can be explained by the independent variables. This study illustrates that the pharmaceutical subsector companies listed on the Indonesia Stock Exchange rely more on a strong capital structure to improve financial performance, with a focus on increasing stock prices.
The Influence Of Financial Technology Development, Social Environment, And Hedonistic Lifestyle On The Ability To Manage Finances Siti Ahdina Saadatirrohmi
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/3ehc8c71

Abstract

This study aims to examine the impact of financial technology development, social environment, and hedonistic lifestyle on the financial management ability of FEBI UIN Mataram Indekos students. The research adopts an associative approach and employs quantitative methods. The population of this study consists of 453 active Indekos students from FEBI UIN Mataram, class of 2021-2022. Using Probability Sampling with a Random Sampling technique, the study selected 82 respondents. Data analysis was conducted using multiple linear regression tests with SPSS version 26. The results reveal that the social environment has a significant partial effect on students' financial management ability. However, financial technology development and a hedonistic lifestyle did not show a significant individual impact on financial management ability. On a broader scale, the study found that all three variables—financial technology development, social environment, and hedonistic lifestyle—collectively have a significant effect on financial management ability. These findings suggest that while the social environment plays a crucial role, other factors like financial technology and lifestyle choices also influence students' ability to manage finances.
Improving the Accuracy of Financial Reports with the Right Accounting System Wendy, Wendy
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/phvdhc33

Abstract

This study aims to explore how the implementation of the right accounting system can improve the accuracy of financial reports at PT. Wirakarya Sakti. The research method used is a qualitative approach with an exploratory purpose, which focuses on understanding the context and dynamics that exist in the company and the perceptions of related parties in the accounting process. The main data sources come from in-depth interviews with financial managers, accountants, and accounting staff, as well as analysis of company documents such as financial reports, accounting policies, and systems implemented. Participatory observation was also conducted to identify potential problems in ongoing accounting practices. The results of the study indicate that the implementation of a software-based accounting system at PT. Wirakarya Sakti has succeeded in improving the accuracy of financial reports by reducing human error, accelerating the process of data verification and reconciliation, and producing more timely and reliable reports. This system helps in managing transactions in a more structured and efficient manner, and minimizing discrepancies between documents. Thus, this study provides recommendations to continue optimizing the implementation of a technology-based accounting system to support more accurate and efficient financial report management.
Accounting Standards for the Financial Industry: Addressing Challenges in Measuring Financial Instruments Duryana Duryana; I Kadek Wira Dharma Prayana; Yulianti Yulianti
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/zvzy2f61

Abstract

This study aims to identify, evaluate, and synthesize literature on accounting standards for the financial industry and the challenges faced in measuring financial instruments. The method used is the Systematic Literature Review (SLR), which includes the steps of literature identification, literature selection, data extraction, and data analysis. The literature analyzed was obtained from various data sources such as Google Scholar, JSTOR, and ScienceDirect using relevant keywords. Literature selection was carried out in three stages: initial selection based on title and abstract, further selection based on full text, and quality assessment using critical appraisal tools such as CASP. The extracted data includes information about the author, year of publication, research objectives, methodology, main results, and recommendations. The results of the study indicate that although international accounting standards have provided a clear framework, challenges in implementation remain, especially related to fair value measurement and market uncertainty. The financial industry needs to adapt to market changes and existing regulations and ensure a system that can manage the complexity of data and calculations in measuring financial instruments. Technology can play an important role, but companies must also be aware of the risk of system errors and fraud in reporting. Periodic evaluation of the measurement methods used can improve the accuracy and transparency of financial reports, which are essential to maintaining stakeholder trust. This research provides useful insights for the development of better accounting standards, as well as for financial companies in facing the challenges of measuring increasingly complex financial instruments.
Risk-Based Audit: Facing the Challenges of Analyzing Complex Financial Data Eko Priyojadmiko; Asri Ady Bakri; Mesak Yandri Masela
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mvchez69

Abstract

Risk-based auditing is an approach that is increasingly being applied to analyze complex financial data. This study aims to explore the challenges faced by auditors in implementing risk-based auditing, particularly in relation to the analysis of increasingly structured and unstructured financial data. The method used in this study is Systematic Literature Review (SLR) to identify and analyze various literatures relevant to the topic. The results show that although risk-based auditing is effective in identifying and managing risks contained in financial statements, its implementation faces significant challenges. Some of the key challenges include limited technical skills of auditors and difficulties in managing data spread across multiple information systems. To overcome these issues, companies need to invest in appropriate technology and provide adequate training for audit teams. In addition, strong management support is also an important factor in the successful implementation of risk-based auditing. This study concludes that with the right strategy, risk-based auditing can help improve audit quality and reduce company risk, despite the challenges faced. With the optimal application of technology, the audit process can be carried out more efficiently and accurately in analyzing complex financial data.
The Role of Forensic Accounting in Preventing Fraud and Corruption in the Public and Private Sectors Indrajaya Tuharea, Firdaus; Hasyim Ashari, Muhammad; Agusti, Anatia; Andika Rifdayanti, Amirah
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xbwckx59

Abstract

This study aims to examine the role of forensic accounting in preventing fraud and corruption in the public and private sectors. Forensic accounting, which combines accounting knowledge with investigative techniques, serves as a tool to detect and prevent fraud and manipulation that can harm an organization. This study uses a Systematic Literature Review (SLR) approach to identify, evaluate, and analyze relevant literature related to the role of forensic accounting in preventing fraud and corruption. The results of the study indicate that the application of appropriate forensic accounting techniques can strengthen internal controls, increase transparency, and detect early signs of fraud before it causes significant losses. In the public sector, forensic accounting plays a role in ensuring accountable and transparent management of public funds, and helps detect and prevent corruption in government procurement processes and projects. In the private sector, the application of techniques such as data analysis, document examination, and forensic audits can identify suspicious transactions and maintain the integrity of a company's financial statements. In addition, human resource training on business ethics and the importance of transparency plays an important role in building an organizational culture that supports effective oversight. Based on these findings, this study recommends that organizations in both sectors focus more on strengthening internal control systems, as well as providing forensic accounting training to auditors and financial managers. Implementing better prevention strategies can create a cleaner, more transparent and accountable environment, which ultimately strengthens the organization's reputation and reduces the risk of fraud and corruption.  
Optimal Portfolio Analysis of Private Pension Fund Investment in Indonesia: Markowitz Theory Approach (Efficient Frontier) and Single Index Model Theory Fardi, Fardi
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8tfcfs36

Abstract

This study aims to determine the behavioral characteristics of private pension fund management institutions in Indonesia in making investment decisions in terms of risk aspects. In addition, this study also wants to test whether the current investment income is optimal and test whether there are differences in income levels from the three types of pension fund programs in Indonesia. The data used in this study are secondary data obtained from the Financial Services Authority (OJK). The data analysis techniques used are using the weighted average of investment risk, the application of Markowitz (Efficient Frontier) theory and SIM, especially the Treynor ratio, and non-parametric difference testing with the Mann-Whitney U Test and the Kruskal Wallis Test. The results of this study indicate that: First, the behavioral characteristics of investment decision-making of pension fund management institutions tend to avoid risk. Second, for the PPMP and PPIP pension fund programs, the optimal portfolio composition is 50% stocks with actual returns and 50% stocks with returns that take into account SIM, while for DPLK the optimal composition is 40% stocks with actual returns and 60% stocks with returns that take into account SIM. Third, in aggregate and individually for each investment instrument there are differences in returns on the three types of pension fund programs in Indonesia

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