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Dhana
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30470803     DOI : https://doi.org/10.62872/b0t6h516
Core Subject : Economy,
Economics, Econometrics & Finance
The journal publishes original articles on current issues and internationally occurring trends in Financial Reporting, Tax Compliance, Cost Analysis, Internal Control, Financial Accounting, Management Accounting, Taxation, Auditing, Financial Consulting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 2 No. 1 (2025): DHANA-MARCH" : 6 Documents clear
The Influence of Tax Understanding and Tax Sanctions on Individual Taxpayer Compliance (Study at Chalidana Group Office) Fajar Ramadhan Widiyanto; Alberta Esti Handayani
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/re1vta31

Abstract

This study aims to analyze the influence of tax understanding and tax sanctions on individual taxpayer compliance at the Chalidana Group Office. This study has three main objectives: (1) to determine the influence of tax understanding on individual taxpayer compliance, (2) to evaluate the influence of tax sanctions on individual taxpayer compliance, and (3) to simultaneously test the influence of tax understanding and tax sanctions on individual taxpayer compliance. The research method used is quantitative analysis with multiple linear regression analysis tools. Data obtained from respondents are processed to obtain results that can provide valid and reliable conclusions. The results of this study are expected to provide academic contributions in the development of tax science, especially related to taxpayer compliance. In addition, the results of this study are expected to provide practical benefits for the Chalidana Group Office in improving taxpayer compliance through a better understanding of tax regulations and the application of effective sanctions. This study provides new insights in the field of tax accounting and can be a reference for further researchers who want to explore more deeply the factors that influence taxpayer compliance.
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
Management Accounting Strategy in Decision Making to Achieve Good Governance Hiras Pasaribu; Linda Lidyawati; Edison Sihombing; Jamaluddin Majid
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/xhdb8f13

Abstract

This study aims to explore the contribution of management accounting strategies in supporting rational and accountable decision-making in order to realize the principles of good governance. Through the Systematic Literature Review (SLR) approach, this study systematically and comprehensively examines various relevant scientific literature, in order to identify strategies, patterns, and relationships between management accounting and good governance practices. The SLR process was carried out following the PRISMA flow, including formulating research questions, determining inclusion and exclusion criteria, and screening articles from reputable scientific databases such as Scopus, Google Scholar, ScienceDirect, ProQuest, and Garuda. The results of the study indicate that management accounting strategies, through tools such as budgeting, variance analysis, and cost-benefit analysis, play an important role in creating an efficient, data-based, and documented decision-making system. In addition, the use of information technology such as ERP, e-budgeting, and e-performance strengthens data integration, accelerates reporting, and increases transparency and accountability. This study also emphasizes the importance of increasing human resource capacity and internal policies that support the optimal use of accounting information. Thus, management accounting strategy is not only a technical tool, but also a strategic foundation in building professional, transparent and sustainable organizational governance
The Role of Forensic Accounting in Detecting Financial Fraud in the banking sector Muhammad Hasyim Ashari; M. Anas; Dwi Fitrianingsih
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/pxhx7a76

Abstract

This study explores the role of forensic accounting in detecting fraud within the banking sector, with a focus on its practices, challenges, and contributions to internal control systems. Using a qualitative case study approach, data were collected through in-depth interviews with key informants from major financial institutions, including Bank Negara Indonesia (BNI), Bank Central Asia (BCA), and oversight bodies such as the Financial Services Authority (OJK) and the Financial Transaction Reports and Analysis Center (PPATK). The findings reveal that forensic accounting plays a significant role in uncovering complex fraud schemes that are often undetected by conventional auditing processes. Techniques such as financial ratio analysis and forensic data analytics prove effective in identifying anomalies, while digital tools enhance the accuracy and efficiency of investigations. However, challenges such as limited data access, lack of organizational support, and weak inter-agency collaboration continue to hinder optimal outcomes. The study concludes that integrating forensic accounting into internal audit mechanisms and enhancing collaboration among stakeholders can significantly strengthen fraud prevention and detection systems in the banking industry.
Optimizing Corporate Financial Decision Making Through Strategic Management Accounting Made Susilawati; Hari Setia Putra
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/23yz6x65

Abstract

This study aims to examine and analyze the extent to which the implementation of strategic management accounting can optimize corporate financial decision-making. In an increasingly competitive and complex business environment, accurate and data-driven decision-making has become a crucial need for every organization. In this study, strategic management accounting is formulated through three main variables: Strategic Planning, Value Chain Analysis, and the Balanced Scorecard. This research adopts a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique, conducted through the SmartPLS software. The study involved 109 respondents consisting of financial managers and accounting staff from various companies. The results indicate that all three variables have a positive and significant influence on financial decision-making, with the Balanced Scorecard emerging as the most dominant variable. These findings emphasize the importance of applying a strategic framework in management accounting to improve the quality of financial information, operational efficiency, and accuracy in formulating financial policies. This research provides practical contributions for company management in adopting strategic management accounting-based financial decision-making strategies comprehensively and sustainably.
Improve the Quality of Business Decision Making with Accounting Analysis Cristofer Sumiok; Firayani Firayani; Gilang Ganjar Amrih; Andi Andi
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/3h7n8965

Abstract

This study aims to examine the role of accounting analysis in improving the quality of business decision-making through the Systematic Literature Review (SLR) approach. This method was chosen to provide a systematic and comprehensive review of previous studies that discuss the relationship between accounting analysis and business decision-making. The literature was collected from various scientific databases such as Google Scholar, Scopus, and ScienceDirect, focusing on publications in the 2020–2025 time frame and using relevant keywords. From the selection results, 15 scientific articles that met the criteria were analyzed thematically. The results of the study show that accounting analysis, through techniques such as financial ratio analysis, cost analysis, and cash flow analysis, makes a significant contribution to the quality of managerial decisions. Decisions based on accounting data have proven to be more rational, measurable, and able to minimize risks, especially in the aspects of financing, investment, and financial planning. In addition, the use of digital technology in the accounting system also strengthens the effectiveness of the analysis by providing information quickly and in real time. However, this study also identifies implementation challenges, especially in the MSME sector, which still faces obstacles such as low accounting literacy and a recording system that has not been digitized. Therefore, improving human resource competency and digitalizing accounting information systems are the main recommendations for optimizing the role of accounting analysis in making quality and sustainable business decisions.

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