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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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Analysis of The Effect of The Application of Financial Accounting Standards (FAS) on The Quality of The Company's Financial Statements Maryani, Leni; Sopiansah, Veri Aryanto
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/szpwph96

Abstract

This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements of companies in the West Java region. The problem underlying this research is that there are still financial reports that are less transparent, not in accordance with standards, and not fully reliable by stakeholders. This raises the urgency to evaluate the extent to which the application of FAS contributes to improving the quality of financial information presented by the company. This study uses a quantitative approach with a survey method of 40 companies from various sectors and businethe level of application of FAS can explain 53% of the variation in the quality of financial statementsss scales in West Java Province. The instrument used is a questionnaire, which has been tested for validity and reliability. Data analysis was carried out with simple linear regression to determine the effect between the application of FAS on the quality of financial statements. The results showed that the application of FAS had a positive and significant effect on the quality of financial statements, with a regression coefficient of 0.529 and a significance value (p) of 0.000. The R² value of 0.530 indicates that 53% of the variation in the quality of financial statements can be explained by the level of application of FAS. These results are in line with previous literature that emphasizes the importance of accounting standards in ensuring comparability, relevance, reliability, and understandability of financial statements. Theoretically, this study contributes to the literature by strengthening the empirical linkage between accounting standard compliance and financial reporting transparency, particularly within the context of emerging regional economies such as West Java.
When Strategy Meets Profit: The Role of Marketing Accounting in Driving Economic Growth in the Digital Age Deswita, Deswita; Alhamidi, Lubban Anwari
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/930xay73

Abstract

This study explores the integration of marketing and accounting functions in digital-based enterprises and how such integration influences strategic financial decision-making. Using a qualitative case study approach, data were collected from two fast-growing startups in Indonesia through in-depth interviews, internal documentation, and limited observation. The analysis focused on cross-functional collaboration and performance indicators such as Customer Acquisition Cost (CAC), Return on Marketing Investment (ROMI), and campaign budgeting accuracy. The findings reveal that marketing-accounting integration results in reduced CAC (by up to 40%), improved ROMI (from 1.4:1 to 2.6:1), and greater alignment between budget allocation and customer value creation. Marketing teams benefit from real-time financial insights, while finance departments gain better forecasting accuracy and visibility over campaign efficiency. This integration fosters transparency, shared accountability, and data-driven agility. Beyond practical improvements, the study contributes to the theoretical discourse by reinforcing the notion that marketing accounting serves as a strategic framework not merely a technical coordination within the digital economy. The findings support and extend the literature on marketing accountability and value-based management, emphasizing that digital tools enable dynamic feedback loops between market activities and financial outcomes. This study confirms the relevance of marketing-accounting integration as a conceptual model for organizational alignment, performance clarity, and value creation in digitally driven environments.
The Effect Of Leverage And External Audit Quality On Tax Avoidance In Food And Beverage Companies Nadila, Siti Qoriatul; Aulia, Yoosita
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0n9pgv69

Abstract

This study aims to determine the effect of leverage and external audit quality on tax avoidance in food and beverage subsector companies listed on the IDX in 2020-2023. This research is a quantitative study using secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange website. The research population amounted to 25 companies. Determination of the sample using purposive sampling method and obtained a sample of 18 companies in 4 years of observation so that the total sample obtained was 72 companies. The data analysis technique used in this research is logistic regression analysis and processed using SPSS version 25. The results obtained based on the wald test show that leverage has an effect on tax avoidance, external audit quality has no effect on tax avoidance, and leverage and external audit quality simultaneously have no effect on tax avoidance.
Effectiveness of ERP-Based Accounting Information System Implementation in Improving Operational Efficiency of Manufacturing Companies Khoiriyah, Rizqiyatul; Priana, Aan Jelli
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/bpyqtv32

Abstract

This study aims to analyze the effectiveness of Enterprise Resource Planning (ERP)-based accounting information system implementation in improving operational efficiency in manufacturing companies. The background of this research is based on the company's need to integrate business processes digitally, as well as the lack of empirical studies that directly measure the impact of ERP implementation on work efficiency. The method used is a quantitative approach through a survey of 46 respondents from four manufacturing companies. Data was collected using a questionnaire measuring five dimensions of ERP implementation: module integration, user training, ease of access, system reliability, and management support. The results showed that ERP implementation was in the high category (mean score 4.12) and had a positive impact on operational efficiency (mean score 4.08). Pearson correlation test showed a significant positive relationship between the level of ERP implementation and operational efficiency (r = 0.648, p < 0.001), while simple linear regression test showed that ERP contributed to 42% of the variation in operational efficiency (R² = 0.420). Nonetheless, non-technical barriers such as resistance to change, digital literacy gaps, and lack of advanced training were also found. The findings confirm that successful ERP implementation does not only depend on technological readiness, but also requires managerial support and overall organizational readiness.
Implementation of Environmental, Social and Governance (ESG) Reporting in Public Company Financial Accounting Practices Sambodo, Deny Purwo
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/2tfenh94

Abstract

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) reporting in the financial accounting practices of public companies in Indonesia. The focus of the study is directed at how companies integrate ESG aspects into financial reports and identify the driving factors and barriers to its implementation. The research method used is qualitative with a descriptive approach, through in-depth interviews, documentation studies, and thematic analysis of public companies that have implemented ESG reporting. The results show that most public companies in Indonesia still place ESG reporting separately in their sustainability reports and have not fully integrated it into their financial reports. The main factors driving ESG implementation include OJK regulations, global investor demands, and management awareness of business sustainability. The obstacles encountered include the lack of standard accounting standards, limited human resources, and additional reporting costs. This study emphasizes the need to develop more comprehensive accounting reporting standards so that ESG can be consistently integrated into the financial accounting practices of public companies.
Crowdfunding on Financial Well-Being in Micro, Small and Medium Enterprises (MSMEs) Ihsan, Mohammad; Firmansyah, Firmansyah; Syafri, Rista Aldilla; Siregar, Ade Perdana
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/exws1t52

Abstract

The role of MSMEs in Indonesia is expected to improve welfare for society by contributing to Gross Domestic Product (GDP). MSMEs in Indonesia have the largest number in ASEAN countries, but the contribution of MSMEs to Gross Domestic Product (GDP) is still below other countries with fewer MSMEs. The biggest factor hindering MSMEs in their business is capital problems. Technology-based innovation by distributing profits according to the composition of capital provided is called equity crowdfunding. The level of achievement of financial well-being in a business organization is based on a person's initial goal for doing business which is referred to as business financial orientation. This research answers problems based on existing facts regarding the financial well-being of MSMEs. This type of research is research using quantitative methods, namely by testing the influence of the variables in this research. This research tests the relationship or influence by connecting and providing an explanation of the phenomena related to this research. The measurement method uses Structural Equation Modeling with the use of SmartPLS software data processing tools
Implementation of Green Accounting as a Corporate Strategy in Supporting the Sustainable Development Goals (SDGs) Waty, Ervina
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/qv9qnv39

Abstract

This study aims to analyze the implementation of green accounting as a corporate strategy to support the achievement of the Sustainable Development Goals (SDGs). The research method used is descriptive qualitative with data collection techniques through in-depth interviews, observation, and documentation in companies that have implemented sustainability reports. Data analysis was conducted using the Miles & Huberman model through data reduction, data presentation, and conclusion drawing. The results show that the implementation of green accounting in Indonesian companies is still partial and functions more as formal compliance than full integration into business strategy. Nevertheless, green accounting contributes significantly to the achievement of the SDGs, especially SDG 12 (Responsible Consumption and Production) and SDG 13 (Climate Action) through energy efficiency, waste management, and carbon emission reporting. The driving factors for the implementation of green accounting include regulations, investor pressure, and management awareness, while the obstacles faced are limited human resources, high investment costs, and the absence of standard operating procedures in Indonesia. This study confirms that green accounting can be a strategic instrument to support corporate sustainability and sustainable development.  
Accounting as a Tool of Power: A Critical Analysis of Financial Control Practices in Nonprofit Organizations Moridu, Irwan
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/hw1hzc95

Abstract

This study aims to analyze the role of accounting as a tool of power in nonprofit organizations, focusing on financial control practices used to legitimize the organization's existence and influence stakeholder relationships. In the context of nonprofit organizations, accounting serves not only as a means of recording transactions but also as an instrument of power that influences strategic decision-making and fund management. Accounting practices are often used to establish organizational legitimacy, manage relationships with donors, and ensure that funds are used in accordance with established objectives. This study found that transparent and accurate financial reporting plays a crucial role in legitimizing the organization's existence in the eyes of donors and the public. However, external pressure from donors and boards can encourage financial reporting manipulation practices, aimed at improving the organization's image. On the other hand, external audits serve to maintain transparency and accountability, although challenges related to weak internal controls remain a significant problem. These findings emphasize the importance of strengthening internal controls and more effective accounting systems to prevent financial manipulation and increase transparency in the management of nonprofit funds.
Emotional Accounting: Uncovering the Role of Affect in Managerial Decision Making Tania, Tania; Ruslim, Herman
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/neqrk449

Abstract

This study examines the role of emotions and emotional intelligence in managerial decision-making, focusing on how affect influences performance and decision quality. Managerial decision-making is not only driven by data and rational analysis but also influenced by emotional elements that interact with rational evaluation. The study found that emotions can enrich the decision-making process, especially in situations of uncertainty or crisis. Emotional intelligence plays a crucial role in helping managers manage their own and others' emotions, and influences interpersonal relationships, ultimately improving managerial performance. However, the study also highlights psychological biases that can influence rational judgment and lead to suboptimal decisions. Conversely, an organizational culture that supports acceptance of emotions can improve decision-making quality and enhance well-being in the workplace. The study also suggests the need for technology integration, such as artificial intelligence, that must balance emotional considerations in the decision-making process. This research contributes to the development of the concept of emotional accounting, which combines behavioral economics and psychology in managerial decision-making.

Page 4 of 4 | Total Record : 39

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