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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 10 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2025): DHANA - JUNE" : 10 Documents clear
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Dessy Evianti; Nekky Rahmiyati; Eko Cahyo Mayndarto; Eka Septariana Puspa
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/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
The Influence of Corporate Governance and Audit Quality on Financial Performance with Earnings Management as a Mediating Variable (Case Study on Manufacturing Companies Listed on the IDX) Siti Mariyah; Afrizal Afrizal; Netty Herawaty
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/fbe72h48

Abstract

This study aims to determine the effect of corporate governance and audit quality on financial performance with earnings management as a mediating variable. The population of this study is manufacturing companies listed on the IDX in 2020-2023. The sample of this study uses a purposive sampling technique with a total final sample of 175 manufacturing companies. This research method uses a quantitative method with secondary data in the form of company annual reports. The results of the study indicate that corporate governance has a positive effect on financial performance. Audit quality has a positive effect on financial performance. Earnings management has a positive effect on financial performance. Corporate governance has a negative effect on earnings management. Audit quality has a positive effect on earnings management. Earnings management is able to partially mediate the effect of corporate governance and audit quality on financial performance.
The Impact of Using Artificial Intelligence In The Process of Preparing Financial Statements Dwi Siyamsih; Eko Cahyo Mayndarto
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/hyrypj41

Abstract

This study explores the impact of Artificial Intelligence (AI) on the preparation of financial statements and its influence on the quality of financial reporting. The research applies a quantitative descriptive-explanatory method, using a purposive sampling technique involving 60 accounting and finance professionals from organizations that implement AI-based systems in their reporting processes. Data were collected through structured questionnaires and analyzed using multiple linear regression to examine the relationship between AI usage and the quality of financial statements, measured through indicators such as reliability, relevance, and comparability. The findings show that AI has a positive and statistically significant effect on financial reporting quality. This indicates that greater integration of AI tools in accounting processes can enhance the accuracy, consistency, and decision-usefulness of financial information. The results not only confirm the practical benefits of AI in streamlining financial tasks but also contribute to the theoretical understanding of how digital technologies are reshaping the foundations of accounting practices. By positioning AI as a transformative force in the evolution of financial reporting theory, this study provides a basis for future research to explore the broader implications of AI adoption, particularly in areas such as audit automation, ethical standards, and the development of digital accounting frameworks.
Comparative Study of the Use of FIFO and Average Inventory Accounting Methods in Manufacturing Companies Rahmat Purnomo; Nita Priska Ambarita
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/k0yqgd23

Abstract

Inventory valuation and recording play a crucial role in shaping the quality of financial reporting, particularly in the manufacturing industry where production processes and inventory flow are complex. This study addresses how the use of different inventory accounting methods FIFO (First-In, First-Out) and Average (weighted average) impacts not only net income, but also inventory management efficiency and the company’s strategic positioning in the market. The objective of this research is to conduct a comparative analysis of the effects of these two methods within the accounting practices of manufacturing companies in Indonesia. A qualitative approach was employed through case studies of two large-scale manufacturing firms, using data collected from in-depth interviews and internal financial documentation. The results show that the FIFO method tends to generate higher net profits during periods of rising raw material prices, although it also leads to increased tax obligations. In contrast, the Average method offers more stable reporting outcomes and administrative efficiency, especially in businesses with homogeneous products and high inventory turnover. The discussion draws connections between these findings and PSAK 14, as well as prior literature, highlighting the importance of aligning inventory valuation methods with the operational context and strategic objectives of each company. Ultimately, the study concludes that no single method is universally superior. The effectiveness of implementation depends largely on business characteristics, the company’s internal recording system, and managerial priorities. These findings enhance theoretical understanding by framing inventory accounting choices as strategic financial decisions and offer practical insights for managers seeking to align financial reporting with long-term competitiveness.
Effectiveness of Implementation of Government Accounting Information System in Improving the Quality of Regional Financial Reports Wahyu Setyawan
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/fnsrtk54

Abstract

This study aims to evaluate the effectiveness of the implementation of the Government Accounting Information System (SIAP) in improving the quality of regional financial reports, with a focus on the Regional Government in Lampung Province. In the context of bureaucratic reform and demands for public transparency, SIAP is expected to be a strategic instrument that not only supports administrative compliance, but also strengthens fiscal accountability through the presentation of real-time and integrated data. This study uses a descriptive qualitative approach, with data collection techniques in the form of in-depth interviews and documentation. The results of the study indicate that SIAP contributes to increasing the accuracy and timeliness of reporting, as well as strengthening the internal oversight function. However, the implementation of SIAP still faces various obstacles, including weak digital literacy of human resources, lack of system integration, and low institutional commitment in several regions. The effectiveness of SIAP depends not only on technological sophistication, but also on organizational readiness, leadership quality, and regulatory alignment. This study emphasizes that the success of SIAP requires a holistic approach based on synergy between systems, people, and institutional structures. Thus, SIAP will be able to act as a foundation for transparent, accountable, and data-based regional financial governance, not just an administrative reporting tool.
Analysis of The Effect of The Application of Financial Accounting Standards (FAS) on The Quality of The Company's Financial Statements Leni Maryani; Veri Aryanto Sopiansah
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; Lubban Anwari Alhamidi
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 Siti Qoriatul Nadila; Yoosita Aulia
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 Rizqiyatul Khoiriyah; Aan Jelli Priana
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.
The Effectiveness of Tax Incentives in Increasing Investment in the Manufacturing Sector in Indonesia Yulianti Yulianti
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/fpmjej50

Abstract

This study aims to evaluate the extent to which the tax incentive policies implemented by the Indonesian government have been able to encourage increased investment in the manufacturing sector. Tax incentives such as tax holidays, tax allowances, and import duty exemptions have long been relied upon as fiscal instruments to attract investment and strengthen the competitiveness of domestic industry. However, the effectiveness of their implementation in the field remains questionable. This study used a descriptive qualitative approach, with data collection techniques through in-depth interviews with key informants, including industry players, fiscal officials, and academics. Data were also obtained through a documentary study of laws and regulations, ministerial annual reports, and publications from relevant institutions such as the Statistics Indonesia (BPS) and the Investment Coordinating Board (BKPM). The results indicate that tax incentives do have a positive impact on investment decisions, particularly for large-scale companies with adequate administrative capabilities and access to information. However, their utilization has not been optimal for small and medium-sized enterprises (SMEs) due to a lack of understanding of incentive mechanisms and the persistence of significant bureaucratic barriers. Furthermore, a gap in access was identified, with large companies tending to have easier access to incentives than small ones. This research recommends the need for more adaptive fiscal policy reforms, simplified procedures, digitized tax services, and increased outreach and technical assistance to businesses. This will enable tax incentive policies to be implemented more effectively, fairly, and have a tangible impact on strengthening the national manufacturing sector.

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