Jurnal AKSI (Akuntansi dan Sistem Informasi)

The Influence of Financial Performance on Stock Returns in Banking Companies Listed on the Indonesia Stock Exchange for the Years 2018-2022

2024-05-25T12:02:14+08:00

The study aims to determine the impact of financial leverage, profitability and the moderation effect of company size on tax evasion. The population of this study is the property and real estate sector companies listed on the Indonesian Stock Exchange for the period 2016-2022. There are 71 samples, selected using purposive sampling. The analysis in this study uses moderated regression analysis (MRA) to look at the influence of moderation of company size variables. Data collection through the official IDX website: www.idx.co.id. The results show that all the hypotheses built in this study are acceptable, that’s financial leverage and profitability have a positive and significant effect on tax evasion. Also, the moderation effect of company size has been shown to strengthen the influence on financial leverage and profitability against tax evasion.

The Influence of Financial Leverage and Profitability on Tax Evasion: Company Size as A Moderation Variable

2024-03-07T09:19:49+08:00

The study aims to determine the impact of financial leverage, profitability and the moderation effect of corporate size on tax evasion. The population of this study is the property and real estate sector companies listed on the Indonesian Stock Exchange for the period 2016-2022. There are 71 samples, selected using purposive sampling. The analysis in this study uses moderated regression analysis (MRA) to look at the influence of moderation of corporate size variables. Data collection through the official IDX website: www.idx.co.id. The results show that all the hypotheses built in this study are acceptable, that’s financial leverage and profitability have a positive and significant effect on tax evasion. Also, the moderation effect of corporate size has been shown to strengthen the influence on financial leverage and profitability against tax evasion.

Implementation of Merdeka Curriculum in Accounting Learning at SMK Negeri 6 Sukoharjo

2023-11-22T09:10:45+08:00

The independent curriculum based on Pancasila student profiles prioritizes student learning outcomes. The purpose of this study was to provide a description of the management of accounting learning in the independent curriculum, including (1) planning accounting learning (2) implementing accounting learning (3) evaluating accounting learning. The method in this study uses qualitative research with data collection techniques, namely observation, interviews, and documentation. This study is located at SMK Negeri 6 Sukoharjo. Regarding data analysis techniques, researchers will reduce data, present data, and draw conclusions in analyzing data. Data validity applies method and source triangulation. After analysis, the results of this study show (1) Accounting learning planning must be based on KOSP which is arranged in educational units. Some of the initial activities carried out were in the form of Content Standards, Competency Standards, and Syllabus lessons. (2) The implementation of accounting learning uses cooperative learning strategies with the Think Pair Share model. This provides opportunities for students to work independently or with others. (3) Evaluation/assessment of teachers using authentic assessment based on assessment for learning, assessment as learning, assessment of learning. There are two assessment strategies used, namely summative assessment and pharmacological assessment.

Financial performance, gender diversity and corporate environmental performance: the moderating role of firm size

2023-10-30T15:03:17+08:00

Research aims: This study analyzes the relationship between financial performance and gender diversity on the board of directors and environmental performance in non-financial companies, while also examining the moderating role of financial constraints and company size.
Design/Methodology/Approach: In this study, panel data analysis was conducted on 75 non-financial companies listed on the Indonesia Stock Exchange that participated in the PROPER program from the Ministry of Environment and Forestry of the Republic of Indonesia from 2018 to 2022.
Research findings: The research findings suggest that financial performance and gender diversity are predictors that have a significant impact on the corporate environmental performance variable. However, the study also revealed that company size does not have a moderation effect, except for the level of debt-to-capital ratio, which acts as a quasi-moderation.
Theoretical contribution/ Originality: This study offers valuable new insights into the environmental performance of non-financial companies in Indonesia. It specifically assesses their participation in the PROPER program, run by the Ministry of Environment and Forestry. Prior research has not extensively investigated environmental performance within this context. Additionally, the study incorporates financial performance components such as debt-to-capital ratio and sales growth, serving as a proxy for financial performance, in addition to return on assets.
Practitioner/Policy implication: This research can be useful for public companies listed on the Indonesia Stock Exchange and provide input to the government, as a reference to increase awareness and environmental management in public companies in Indonesia.
Research limitation/Implication: This study gathered data from 2018 to 2022, a period marked by the significant global event, COVID-19 outbreak. Future research should explore how exceptional events, particularly the COVID-19 crisis, influence company performance from the early stages of the pandemic to the recovery period. Such an investigation would produce more accurate outcomes.

E-Finance: What Factors Affect Financial Staff's Motivation to Utilize It?

2023-10-12T14:54:31+08:00

The objective of this study is to investigate the factors that influence the intention of financial staff in the SKPDs of Malang City government to adopt e-finance. This study combines elements from the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) found in previous research. The survey method was utilized, with a sample of 155 respondents consisting of auditors employed in the financial department of Malang City's government. Data analysis was conducted using Partial Least Square (PLS) method. The study's results indicate that constructs like perceived ease of use, perceived usefulness, attitude, subjective norm, and perceived behavioral control have a positive impact on behavioral intention. Additionally, behavioral intention positively correlates with the actual behavior of financial staff using e-finance. The study underscores the significance for e-finance providers and management to consider perceived ease of use, perceived usefulness, attitude, subjective norm, perceived behavioral control, behavioral intention, and the actual behavior of users.

Phenomenon of Average Stock Returns of LQ45 Index Companies in 2017-2022

2024-06-21T09:05:24+08:00

The study aims to determine the effect of stock beta and financial performance on stock returns by using stock beta, current ratio (CR), debt to equity ratio (DER), price to book value (PBV), net profit margin (NPM) as measuring instruments for the dependent variable and using stock return as measuring instrument for the independent variable. The sample population of the study was 32 companies in the LQ45 Index for the period 2017-2022. Purposive sampling is the sampling technique for this study. The results of the study found that there were differences in research results before and during the Covid-19 pandemic. Before the Covid-19 pandemic, stock beta, current ratio (CR), price to book value (PBV), Net Profit Margin (NPM) had a significant positive effect on stock returns and debt to equity ratio (DER) had a significant negative effect on stock returns. During the Covid-19 pandemic, stock beta, current ratio (CR), price to book value (PBV), net profit margin (NPM) had a significant negative effect on stock returns and debt to equity ratio (DER) had a significant positive effect on stock returns.

The Influence of Financial Literacy on The Application of Fintech and Its Impact on The Sustainability of MSME Businesses

2024-03-05T15:13:42+08:00

The purpose of this study is to determine the level of literacy and application of fintech and its impact on the sustainability of MSME businesses in Tegal City. The method of data collection in this study was using questionnaires. Meanwhile, the sampling technique uses purposive sampling as many as 72 MSMEs. The hypothesis proposed, was statistically tested using WarpPLS version 7.0. The results of the study found that 1) financial literacy affects the use of fintech in MSMEs, 2) the use of fintech affects the business sustainability of MSMEs. 3) Financial literacy affects the sustainability of MSME business 4) The use of fintech is able to mediate the relationship between financial literacy and MSME business sustainability. Adequate financial literacy and the use of appropriate financial technology have a direct impact on the sustainability of MSME businesses so that they can compete in the market for a long time. MSMEs can carry out strategies to support business sustainability, namely through financial literacy and the use of fintech in their daily transactions. The implication for related parties is to be able to propose programs that can support the optimization of MSME business sustainability

Optimalization of Ministries Budget Efficiency by Implementation Of Benchmarking At Budget Baseline Review In Indonesia

2023-12-22T16:20:04+08:00

The study aims to analyze the benchmarking application conducted at the stage of the baseline review on Output Detail (RO) in the Budgeting of the Ministry/Agency in the Directorate-General of Budget. The research was carried out by applying a qualitative method of case studies to capture phenomena in the stage of baseline review. Data is collected through interviews, observations, and document scrutiny. Data will be presented with the logic model in applying benchmarking concepts. Research results show that benchmarking can improve the efficiency of Office Services RO by adjusting the composition of RO based on the Ministry of Institutions that are the benchmark. This research is expected to provide an alternative to developing new mechanisms in reviewing Line Ministries’ budget baseline that can be applied to other ROs in budget planning documents. This research is limited to the source of documentation and sources from the units in charge of the planning and maintenance process.

Analysis Of Company Growth and Liquidity on Profitability (Financial study on property and real estate sub-sectors listed on the on the IDX)

2023-12-01T11:43:02+08:00

If the company decides to set a large amount of working capital, it is likely that the liquidity level will be maintained but the opportunity to earn a large profit will decrease, which in turn has an impact on decreasing profitability. The purpose of this study is to determine company growth, company liquidity, and profitability in the property and real estate sub-sector listed on the IDX for the period 2019 - 2021. The research methods used in this study are associative and descriptive methods with a quantitative approach. The population in this study is the property and real estate sub-sector listed on the IDX for the period 2019 - 2021, with the number of samples used in the study, namely 20 manufacturing companies. The data collection techniques used in this research are documentation and literature study. The data analysis techniques used in this study are Descriptive Statistical Techniques, Multiple Correlation Coefficients, Coefficient of Determination, Simultaneous Test, Multiple Linear Regression, and Hypothesis Testing. The results of this study indicate that the statistical test results show the tcount of the variable Company growth (X1) of 2.248> 2.000995 then Ho is rejected and Ha is accepted. It can be seen that company growth has a significant effect on profitability. Based on the results of statistical tests, the tcount of the Liquidity variable (X2) is 2.018> 2.000995, so Ho is rejected and Ha is accepted. It can be known that liquidity has a significant effect on profitability

The Impact of Social Activities, Management Strategies, and Human Capital on Improving Company Financial Performance

2023-10-12T18:03:51+08:00

The selection of management strategies is a fundamental factor in improving financial performance. Improved financial performance will have an impact on business sustainability. This research aims to understand and analyze the effect of social activities, management strategies, and human capital on the financial performance of companies listed in the IDX80 index for the period 2020-2022. This research uses a quantitative approach with a positivist paradigm. The population of this study is all companies included in the IDX80 category for the 2020-2022 period, totaling 80 companies. The sample was selected using purposive sampling, resulting in a sample of 47 companies with 141 observations (N). Data were analyzed using multiple linear regression analysis with SPSS tools. The result of this study indicates that human capital can enhance the financial performance of IDX80 companies. However, Information on social activities does not improve financial performance because social activities increase operational costs. Management strategies do not significantly affect financial performance due to the high cost associated with complex and comprehensive management strategies, which may disrupt financial performance. Companies are recommended to commit to managing human capital to create unique, rare, and irreplaceable intangible assets. The uniqueness of a company will add value, impacting financial performance stability. This research focuses on companies with a similar or equivalent focus on competitive advantage. Expanding the scope will enhance the generalizability of research results.

Increasing The Performance of Public Health Centers: Does Accountability Role as Moderating?

2022-11-30T20:42:42+08:00

By assessing the effectiveness of human resources and internal control as independent variables and accountability as moderating variables, this study attempts to investigate the elements that affect the performance of public health institutions.. The population in this study were all public health centers in the city of Pekanbaru; as many as 20 health centers were used as samples in this study. The research method was carried out with a survey conducted in February-March 2021. There were 120 respondents in this survey, including the Head of the PublicHealth Center, the Head of Administration, the Treasurer of Expenses, the Treasurer of Receipts, the Personnel Division, and the Service Sector. The results of numerous analyses show that accountability enhances the public health center's effectiveness and has a favorable influence on the standard of internal control and human resources. This study has consequences for public sector organizations in terms of performance evaluation and motivational content by raising the standard of internal control, accountability, and human resources