Jurnal AKSI (Akuntansi dan Sistem Informasi)

Analysis Of The Influence Of Green Accounting, Environmental Performance And Firm Size On Financial Performance

Afika Handayani — 2025-05-28

This study aims to examine the effect of green accounting, environmental performance, and firm size on financial performance. The background of this study focuses on the growing importance of green accounting practices due to increasing environmental awareness and sustainability among companies, and how these factors can affect a company's financial performance. The data used in this study consists of secondary data in the form of annual reports from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling method employed was purposive sampling, resulting in 120 data points from 20 companies. The test was conducted using multivariate statistical analysis with the SEM-PLS approach, supported by Smart-PLS software. The findings of this study indicate that green accounting has a negative effect on financial performance, environmental performance has a positive effect on financial performance, and firm size has a negative effect on financial performance. The novelty and main contribution of this study lie in the finding that green accounting does not always have a positive impact on financial performance, which contrasts with previous studies that showed a positive relationship. Additionally, this study provides insights into the impact of environmental performance and firm size on financial performance, offering important considerations for companies when formulating long-term policies and strategies.

Analysis Of Success Of Mandiri Mobile Banking Information System With Delone & Mclean Models

Dinda Ghassani — 2025-05-31

The Mandiri Mobile Banking application is currently continuing to develop in order to serve its customers, this is also being done so that Bank Mandiri can compete with other banks in Indonesia. It is important for banking service providers to know the success of mobile banking in order to create strategic plans and increase the number of customers in the future. One of the models that is often used to measure the success of an information system is the DeLone & McLean Information System Success Model in which there are six constructs, namely system quality, information quality, service quality, use, user satisfaction, and net benefits. This research uses descriptive research type. The data collection technique uses the survey method by distributing questionnaires to respondents, namely Mandiri mobile banking users. The sample of this research is 385 respondents. The method of analysis in this study uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the study show that all hypotheses are accepted and it is said that Mandiri mobile banking is in good condition and has been successful in providing benefits to customers who use mobile banking.

The Impact Of The First Phase Of The Ikn Development Program On The Financial Performance Of Construction Service Companies Listed On The IDX

Novita Sari Hutajulu — 2025-05-28

This study aims to analyze the differences in financial performance before and during the first phase of the IKN development, measured by Return On Asset, Current Ratio, and Debt to Equity Ratio. The research utilizes a sample of construction service companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018-2023. The analysis employs Paired Sample T-Test and Wilcoxon Signed Rank Test using SPSS 29. The findings of this research are as follows: (1) there is a significant difference in Return On Asset before and during the first phase of the IKN development program; (2) there is no significant difference in Current Ratio before and during the first phase of the IKN development program; (3) there is no significant difference in Debt to Equity Ratio before and during the first phase of the IKN development program.

The Effect Of Audit Opinion, Audit Quality And Financial Performance On Company Value In The Transportation And Logistics Sector In 2020-2023

M. Agustiawan Saputra — 2025-05-31

A company's financial performance, audit opinion, and audit quality can all provide information about its state. The fairness status of a financial report can reveal the audit opinion, competent auditors can gauge the audit quality, and fundamental analysis can reveal the financial performance. This study's goal is to determine how the organization's worth is impacted by audit quality, audit opinion, and financial performance. Participants in this study were logistics and transportation companies that were listed on the Indonesia Stock Exchange between 2020 and 2023. One technique for choosing research samples is purposeful sampling. Twenty-seven companies have fulfilled the criteria for the study sample. The study employs a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-test, and f-test. The findings indicate that, between 2020 and 2023, the value of transportation and logistics companies listed on the Indonesia Stock Exchange is significantly impacted negatively by the DAR, but favorably by audit opinions, ROA, and TATO

Digital Transformation and Digital Innovation to Improve the Financial Performance of People's Economic Banks (BPR) in Indonesia

Dewi Kirowati — 2025-05-28

The aim of this research is to determine the extent of digital transformation and digital banking innovation carried out by BPRs in Indonesia to improve financial performance. The type of research used is qualitative research, using descriptive methods and secondary data sources where data collection is obtained by observation and documentation. /literature study that examined data on digital innovation and financial performance of People's Economic Banks (BPR) from 2019 to 2024. The results of the research show that the level of digitization of BPR transaction products or services in Indonesia is still low which has an impact on financial performance, namely a decline in the quality of BPR credit which is quite significant and the BPR Return on Assets (ROA) ratio continues to show a significant decline. Under these conditions, BPR's financial performance is still in a positive or maintained condition. Steps that must be taken by BPR can be to carry out analyzes related to customer needs and values, evaluate product and service development capabilities in accordance with BPR business strategy, and design development including developing IT infrastructure, quantity and quality of human resources, capital, and collaboration and cooperation with conventional banks. , Government, and the business/industrial world and other institutions in a sustainable manner

The Role Of Total Quality Management And Environmental Sustainability In Enhancing Corporate Green Performance In MSMES In Banten

Munawar Muchlish — 2025-05-28

The aim of this study is to examine the role of Total Quality Management (TQM), and Environmental Sustainability (ES), in enhancing Corporate Green Performance (CGP) among MSMEs in Banten Province. This research utilizes primary data. The population of this study consists of all owners and managers of MSMEs in Banten Province, while the sample includes owners and managers of MSMEs based on local superior potential in Banten Province. The study employs a purposive sampling method and utilizes SEM-PLS v.26 and SPSS Version 27 as analytical tools. The findings of this study are as follows, TQM has a significant positive effect on ES, and CGP. ES has a significant positive effect on CGP.

The The Influence of Family Ownership on Dividend Policy Moderated by Corporate Governance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019

Fitrilia Farida S — 2025-05-28

This study examines the influence of family ownership on dividend policy, moderated by corporate governance practices. Family ownership, a dominant structure in Indonesian companies, prioritizes family welfare and often leads to agency conflicts, particularly Type II agency conflicts between majority family shareholders and minority shareholders. Using a sample of manufacturing companies listed on the Indonesia Stock Exchange, this research analyzes the relationship between family ownership and the dividend payout ratio while incorporating corporate governance mechanisms as a moderating variable. Corporate governance is proxied by board independence, institutional ownership, and board size to enhance transparency and reduce conflicts of interest.The findings reveal that family ownership has a positive but insignificant effect on dividend policy. However, corporate governance mechanisms significantly enhance dividend policy by balancing the interests of majority and minority shareholders, reducing moral hazard, and improving monitoring processes. This study contributes to understanding how governance structures mediate the relationship between ownership concentration and financial policy, providing valuable insights for stakeholders in developing effective governance frameworks.

Determinants of Company Value in the Health Sector in 2020-2023

Susilawati — 2025-05-28

Financial performance, audit opinion, and audit quality of a company can provide information about the condition of the company. The fairness status of financial statements can reveal audit opinions, competent auditors can measure audit quality, and fundamental analysis can reveal financial performance. The purpose of this study is to determine how organizational value is affected by audit quality, audit opinion, and financial performance. Participants in this study were healthcare companies listed on the Indonesia Stock Exchange between 2020-2023. One of the research sample selection techniques is purposive sampling. Eighteen companies have met the research sample criteria. This study uses a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-tests, and f-tests. The findings show that, between 2020-2023, the value of healthcare companies listed on the Indonesia Stock Exchange is significantly positively affected by ROA and DAR, but not by audit opinions, and audit quality.

Do Beliefs and Ease of Use Influence The Intention to Use Digital Wallets? A Test Using Social Factors as Moderating Variable

Siska Kumalasari — 2025-05-28

This research aims to examine whether beliefs and ease of use influence the intention to use digital wallets using social factors as moderating variables. Data was gathered by questionnaires collected from 105 respondents. All respondents were19-23 years old, and they were university students at Surabaya. The hypotheses were tested using WarpPLS 8.0. The hypotheses test results show that beliefs as a significant factor that influences the intention to use the digital wallet. Furthermore, social factors are also significant as moderating variables to relationship beliefs and intention to use. However, perceived ease of use is not supported to influence intention to use and social factors do not moderate the relationship between perceived ease of use and intention to use.

49 Years Emerging of Environmental Performance: A Systematic Literature Review

Vitriyan Espa — 2025-05-28

This study aims to analyze trends, progress, and opportunities for future research. This study reviews 49 years of emergence of environmental performance through systematic literature and conducts content analysis. The data for this study were obtained from 244 sample articles from the period 1972 to November 2021 based on the SCOPUS database. The findings we obtained show trends in topic classification, research settings, theories, methods and analysis techniques as well as suggestions for further research. We classified 10 themes of research topics; Management Strategy; Financial and Corporate Performance; Management information System; Characteristics of Corporate Governance; Green Supply Chain Management; Requests for Environmental Performance Information Exist; Green Human Resource Management; Organizational Behavior; Environmental Regulations; Security Market Returns.

The Role of Good Corporate Governance in Profit Management

Rika Meidiana Rahayu — 2025-05-31

Profit management is the manipulation of transactions within the financial statement based on certain decisions by managers. This can mislead stakeholders who want to know the company's economic performance. Companies need to their economic performance in the long term and minimize profit management through a good corporate governance system in order to control, manage, and supervise the company's operational mechanisms. This study aims to identify the role of Good Corporate Governance on profit management. Data collection followed the procedure of library research. The results of the analysis showed that Good Corporate Governance played a role in profit management by providing supervision by a permanent audit committee for a period. Supervision of management could reduce profit management practices and agency theory for profit management.

State-Owned Enterprise Performance: Characteristics Of Good Female Directors In Indonesia

Anny Widiasmara — 2025-05-31

This study empirically examines the influence of female directors’ characteristics, political connections, educational background in economics or business, and education level on the performance of Indonesian State-Owned Enterprises (BUMN). These factors are crucial as they affect strategic quality impacting BUMN performance. Regulation PER-8/MBU/08/2020 encourages increasing female representation on boards. The study measures BUMN performance comprehensively across financial, administrative, and operational dimensions, reflecting their dual role as public servants and state profit generators. Using a quantitative approach, the sample includes all BUMNs with female directors from 2018 to 2023. Data were sourced from IDX, company websites, annual and financial reports, and the Ministry of BUMN’s documentation (PPID). Data analysis employed SPSS version 25. Findings reveal political connections significantly influence BUMN performance, while female directors’ characteristics, education background, and education level show no significant effect, likely due to limited strategic decision-making roles for women. Directors with political ties can offer strategic advantages but require balanced transparency and accountability.The study’s novelty lies in its comprehensive integration of female director traits, political connections, and education with multi-dimensional BUMN performance measures. It also evaluates BUMN’s dual function amid board restructuring policies, providing updated empirical insights on the impact of increasing women on BUMN boards