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Financial and Accounting Indonesian Research
Published by Universitas Pendidikan Muhammadiyah Sorong
ISSN : -     EISSN : 28284690     DOI : https://doi.org/10.36232/fair.v4i2
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Financial and Accounting Indonesian Research is a journal published by the Department in Accounting Program, Faculty of Economics, Business and Humanities of Universitas of Sorong Muhammadiyah Education (UNIMUDA). The journal is published two times in June and December. FAIR: Financial and Accounting Indonesian Research accepts manuscripts in the fields of: 1. State and Regional Finance 2. Auditing and Fraud 3. Micro and Macro Accounting 4. Accounting and Regulation 5. Multiparadigm Accounting 6. Environmental and Sustainable Accounting: Blue, Green, and Carbon 7. Other Contemporary Accounting Issues
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 88 Documents
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Analisis Akuntabilitas Pengelolaan Bantuan Langsung Tunai Dana Desa terhadap Kinerja Pemerintah Desa Sekban Kabupaten Fakfak dengan Sistem Pengendalian Internal sebagai Variabel Moderasi Mirasty Manggalatu; Munzir Munzir; Musriani Musriani
Financial and Accounting Indonesian Research Vol. 5 No. 1 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i1.2989

Abstract

Penelitian ini menganalisis pengaruh akuntabilitas dan transparansi dalam pengelolaan Bantuan Langsung Tunai Dana Desa (BLT-DD) terhadap kinerja pemerintah Desa Sekban, Kabupaten Fakfak, dengan sistem pengendalian internal sebagai variabel moderasi. Penurunan jumlah penerima BLT-DD dari 127 orang (2020–2022) menjadi 70 orang (2023) dan 50 orang (2024) mengindikasikan tantangan tata kelola. Menggunakan pendekatan kuantitatif, data primer dari 44 responden penerima BLT-DD dikumpulkan melalui kuesioner berbasis skala Likert dan dianalisis dengan regresi linier berganda serta uji moderasi menggunakan SPSS 25. Hasil menunjukkan bahwa akuntabilitas dan transparansi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa (R² = 0.805, p < 0.05), tetapi sistem pengendalian internal tidak signifikan memoderasi hubungan antara akuntabilitas dan kinerja (p > 0.05), meskipun signifikan untuk transparansi (p < 0.05). Penelitian ini merekomendasikan peningkatan sosialisasi, penyediaan saluran pengaduan, dan penambahan variabel kualitatif seperti persepsi masyarakat untuk penelitian selanjutnya.
Implementasi Pencatatan Akuntansi Berdasarkan SAK EMKM Dalam Pemberian Bantuan Modal Usaha Dengan Pendekatan Theory Investment Pada UMKM Di Kabupaten Sorong Septi Angrayni; Munzir Munzir; Pahmi Pahmi; Annisa' Khaerani
Financial and Accounting Indonesian Research Vol. 5 No. 1 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i1.3121

Abstract

Dalam Penelitian ini bertujuan untuk: (1) Untuk mengetahui penerapan laporan keuangan yang disusun oleh pelaku UMKM. (2) Untuk mengetahui bagaimana pelaku UMKM di Kabupaten Sorong memahami dan menerapkan pencatatan akuntansi berbasis SAK EMK .(3) Untuk mengetahui berbagai kendala yang di alami UMKM dalam menyususn laporan keuangan sesuai dengan ketentuan SAK EMKM. Pendekatan yang di gunakan dalam penelitian ini adalah pendekatan kualitatif dengan metode deskriptif analitis, melalui teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi terhadap sejumblah pelaku UMKM di Kabupaten Sorong . Hasil penelitian mengindikasikan bahwa penerapan pencatatan laporan keuangan berbasis SAK EMKM di kalangan UMKM Kabupaten Sorong masih sangat rendah. Belum adanya sistem pencatatan yang terstandarisasi menyebabkan pelaku usaha kesulitan dalam mengelola keuangan usaha secara optimal. dalam kerangka Theory of Investment, pelaku UMKM di Sorong masih berada pada tahap awal investasi yang sangat terbatas pada sumber internal (internal financing). Kendala UMKM dalam Menyusun Laporan Keuangan sesuai SAK EMKM Terdapat tiga kendala utama yang dihadapi UMKM dalam menyusun laporan keuangan sesuai standar, yaitu: (a) kurangnya pemahaman dan literasi akuntansi, (b) keterbatasan waktu karena fokus pada kegiatan operasional harian, dan (c) belum tersedianya pendampingan serta sarana pencatatan yang memadai. Faktor-faktor ini membuat pelaku UMKM kesulitan dalam menerapkan SAK EMKM secara efektif
Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) dengan Jumlah Penduduk sebagai Variabel Moderasi Intan Darmayanti; Annisa' Khaerani; Musriani Musriani
Financial and Accounting Indonesian Research Vol. 5 No. 2 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i2.3405

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pajak daerah dan retribusi daerah terhadap pendapatan asli daerah dengan jumlah penduduk sebagai variabel moderasi di Kota Sorong. Penelitian ini menggunakan metode kuantitatif data sekunder berupa laporan keuangan pemerintah daerah kota sorong tahun 2015- 2023 dan di analisis dengan uji moderasi serta uji hipotesis menggunakan aplikasi SPSS 25, variabel independen berupa pajak daerah dan retribusi daerah, variabel dependen berupa pendapatan asli daerah dan variabel moderasi berupa jumlah penduduk. Hasil penelitian bahwa pajak daerah dan retribusi daerah tidak berpengaruh terhadap pendapatan asli daerah (R2 = 0,439, p > 0,05). Jumlah penduduk tidak dapat memoderasi pajak daerah terhadap pendapatan asli daerah serta jumlah penduduk tidak dapat memoderasi retribusi daerah terhadap pendapatan asli daerah (p > 0,05).
Pengaruh Penerapan SAP, Sistem Akuntansi Keuangan Daerah, Kompetensi SDM, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Yuliana Yuliana; Muhamad Rifandi
Financial and Accounting Indonesian Research Vol. 5 No. 2 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i2.3955

Abstract

Financial reporting in the government system is crucial to improve its quality. Several factors influence the quality of financial reports. This study aims to examine the effect of the implementation of Government Accounting Standards (SAP), the Regional Financial Accounting System (SAKD), human resource competency (HR), and the use of information technology on the quality of financial reports of the Banggai Laut Regency Government. The research method used is a quantitative approach by distributing questionnaires to 81 respondents from 27 SKPD, and the data analyzed using multiple linear regression. The results show that the implementation of SAP, human resource competency, and the use of information technology have a positive and significant effect on the quality of financial reports. In contrast, the regional financial accounting system (SAKD) does not have a significant effect on the quality of financial reports. These findings contribute to expanding the study of public sector accounting by enriching the four variables tested in an integrated manner. These findings provide practical impacts for the Banggai Laut Regency government regarding the importance of implementing accounting standards and information technology in realizing reliable and accountable financial reports. This study still has limitations, namely in the geographical scope of Banggai Laut Regency, so the results of the study cannot be generalized to other regions. The research was also limited to quantitative methods, thus limiting our understanding of the phenomena. Future researchers can implement a mixed methods approach and expand the study to include government agencies in other regions to gain a more comprehensive understanding.
Pengaruh Mentoring Dan Pelatihan Manajerial Terhadap Pengembangan Sumber Daya Manusia Usaha Mikro Kecil Dan Menengah Daerah Istimewa Yogyakarta Nur Aisyah; Musoli Musoli
Financial and Accounting Indonesian Research Vol. 5 No. 2 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i2.4010

Abstract

Studi ini dilakukan untuk mengkaji sejauh mana mentoring dan pelatihan manajerial berperan dalam meningkatkan kualitas sumber daya manusia (SDM) pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang berada di bawah naungan Dinas Koperasi dan UMKM Daerah Istimewa Yogyakarta. Permasalahan utama yang mendasari penelitian ini adalah masih lemahnya kapasitas manajerial serta keterampilan pengelolaan usaha pada UMKM, sehingga berdampak pada rendahnya daya saing mereka di pasar. Pendekatan kuantitatif dipilih dengan metode survei terhadap 76 responden yang pernah mengikuti program mentoring dan pelatihan manajerial. Analisis data dilakukan melalui regresi linier berganda disertai uji asumsi klasik guna menguji pengaruh masing-masing variabel. Hasil penelitian memperlihatkan bahwa mentoring dan pelatihan manajerial secara parsial maupun simultan ber pengaruh positif dan signifikan terhadap pengembangan SDM UMKM. Temuan ini menegaskan bahwa program mentoring dan pelatihan yang dilaksanakan dinas mampu memperkuat kompetensi, keterampilan, serta pengetahuan pelaku usaha sehingga berkontribusi terhadap keberlanjutan dan peningkatan daya saing UMKM di wilayah Yogyakarta. Penelitian ini memberikan implikasi praktis sebagai masukan strategis bagi perumusan kebijakan pengembangan SDM UMKM dan dapat dijadikan acuan bagi penelitian serupa di masa mendatang.  
Pengaruh Akuntabilitas, Transparansi, Partisipasi masyarakat dan Kompetensi aparatur terhadap Pengelolaan Dana Desa Umu Salamah Leisubun; Muhamad Rifandi
Financial and Accounting Indonesian Research Vol. 5 No. 2 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i2.4020

Abstract

This research examines the effect of accountability, transparency, community participation, and the competence of village officials on the management of village funds in Kei-Kecil Timur District, Southeast Maluku Regency. The background of this study lies in the urgency of implementing transparent and accountable governance to strengthen development and improve community welfare. The novelty of this research is its focus on integrating governance principles with the utilization of the Village Financial System (SISKEUDES) in a regional context that has rarely been studied. A quantitative approach was applied through a survey of 72 respondents, consisting of village heads, secretaries, treasurers, and 15 members of the Village Consultative Body (BPD) from each of the 18 villages, selected using purposive sampling. The results indicate that all independent variables have a positive influence on village fund management. These findings suggest that effective village financial governance requires competent officials, transparent public information, and active community involvement. The study provides practical implications for village governments and stakeholders in improving the quality of village fund governance.
Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal dan Lain-Lain Pendapatan yang Sah terhadap Kinerja Kuangan di Pemerintah Daerah Gorontalo Yolanda Kiu; Rigel Nurul Fathah
Financial and Accounting Indonesian Research Vol. 5 No. 2 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i2.4270

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), Intergovernmental Transfers, Capital Expenditure, and Other Legitimate Regional Original Revenues on the Financial Performance of the Gorontalo Regional Government. This study employs a quantitative approach using secondary data obtained from regional government financial reports and the Central Statistics Agency (BPS) for the period 2019–2023. The data were analyzed using multiple linear regression analysis through descriptive statistical tests, classical assumption tests, partial (t-test), and simultaneous (F-test) testing. The results indicate that, both partially and simultaneously, the four variables have a positive and significant effect on regional financial performance, with Other Legitimate Regional Original Revenues showing the most dominant influence. These findings highlight that optimizing regional revenue management and improving the efficiency of capital expenditure play crucial roles in enhancing financial performance and strengthening the fiscal independence of the Gorontalo Regional Government.
Global Research on ESG in Accounting Science: Bibliometrics analysis Yusron Difinubun; Dhini Dwi Nastiti
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.151

Abstract

ESG is the latest issue in the accounting science discourse in sustainable development. This study aims to analyse the trend of research focus, number of publications, number of citations, classification based on aspects (research field, journal, researcher), network visualization from aspects (co-occurrence, co-authorship), publication cluster in terms of aspects (co-occurrence, co-authorship), overlay visualization, and density visualization will be described research topics related to carbon emissions in accounting science using bibliometric analysis. Data from Dimension describes the level of research interest in carbon emissions from 1999 to 2023. The data was collected and analysed with VOSviewer to see the relationship of research objects, paper distribution, and author collaboration, and using Excel 2023 for research profiles. The results of Bibliometric analysis with VOSviewer show that the novelty for research on the topic of ESG in Accounting Science in the coming years is ESG associated with Board Gender Diversity. Earnings Management, ESG associated with Board Diversity, ESG Performance, Board Size, Board Diversity, Cost, Information Asymmetry, Audit Committee.
Sustainability Accounting: Environmental, Social and Governance (ESG) Disclosures, Low Carbon Economy and Green Initiatives. Uswatul Fajar Nurfatimah; Yusron Difinubun; Annisa' Khaerani
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.537

Abstract

This study aims to determine the disclosure of Environmental, Social, And Governance (ESG) on Low Carbon Economy which is moderated by Green Initiatives. This research is a descriptive quantitative research type. The sample of this research is 51 companies listed on the Indonesia Stock Exchange that have participated in PROPER (Company Performance Rating Assessment Programme in Environmental Management) for the 2019-2022 period. This study uses judgement sampling technique and PLS (Partial Least Square) analysis method, the data is processed using SmartPLS 4.0 software. The results found that Environmental, Social and Governance (ESG) disclosure has a negative effect on Low Carbon Economy (LCE). In addition, Environmental, Social, and Governance Disclosure has a positive and significant effect on Low Carbon Economy which is moderated by Green Initiatives. The novelty of this research is that it uses Environmental, Social and Governance (ESG) disclosure variables on Low Carbon Economy and Green Initiatives. The results of testing the moderation determination of this study are Low Carbon Economy (LCE) of 42%.
Sanksi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Sorong Deftiara Felda Pramita N; Pahmi Pahmi; Munzir Munzir
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.601

Abstract

This study aims to determine the effect of tax sanctions, tax administration system and taxpayer awareness on taxpayer compliance. This type of research is quantitative research using primary data and measured by a likert scale. Tha number of samples used in this study were 99 respondents of Micro, Small and Medium Enterprises (MSMEs) taken from the Integrated Business Service Center (IBSC) of Sorong Regency which was determined by purposive sampling. technique. The analysis method used is multiple regression analysis which is processed using Statistical Package for the Sosial Sciences (SPSS) version 25. The data research instrument in this study uses validity and reliability test. this research hypothesis test uses the R2 test, f test, and t test. The result of this study indicate that the tax sanctions variable has a positive and insignificant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance.

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