Jurnal AKSI (Akuntansi dan Sistem Informasi)

Efficiency And Effectiveness Performances Of Hydro-Powered Water Pump (Path) Technology Application

Nina Novayanti — 2024-09-19

This research aims to analyze the effectiveness and efficiency performance of the implementation of Hydro Water Pump technology in Wonokerso Village, Temanggung Regency. This research uses a qualitative method with a case study approach. Primary data was obtained through Focus Group Discussions and interviews with stakeholders, while secondary data was obtained from related documents. Effectiveness performance analysis was conducted using the Social Return on Investment method to measure the social, economic, and environmental impacts of PATH technology implementation, while efficiency performance was measured by comparing the outputs produced with the inputs used. The results showed that the effectiveness performance of PATH technology implementation in Wonokerso Village improved farmers' welfare by increasing the planting period from twice to three times a year, increasing the spirit of mutual cooperation and harmony among farmers and maintaining air cleanliness because it was able to provide irrigation water with non-oil fueled water pump technology. Thus, this program can be said to be effective so that it can be implemented further. Therefore, this study concludes that the application of PATH technology in Wonokerso Village is efficient and effective, so it can be implemented further.

Factors Influencing Financial Performance And Sustainability Of SMES: Evidence From Indonesia

Hesti Kusumastuti — 2024-09-19

This study examines the impact of digital transformation, government support, human resource capacity, and innovation on the financial performance and sustainability of SMEs in the Soloraya region. The research method used is quantitative, with data collected through surveys using both Google Forms and paper questionnaires. A total of 137 respondents were analyzed using SEM-PLS in this study. The results indicate that digital transformation, human resource capacity, and innovation have a positive impact on financial performance. Additionally, government support, human resource capacity, innovation, and financial performance positively affect the sustainability of SMEs. However, digital transformation does not influence the sustainability of SMEs, and government support does not affect financial performance. These findings provide important insights for business practitioners and other stakeholders to enhance the performance and sustainability of SMEs in Indonesia.

Unlocking Financial Reliability: AIS Contributions to Financial Statement Quality in Indonesian Retail Context

Michael — 2024-09-19

This study examines the impact of Accounting Information Systems (AIS) on financial reporting quality in Indonesian retail firms while examining the moderating influence of internal control and user capability. Data from 110 employees in the accounting and finance departments of MSME-scale retail companies in Jakarta were analyzed using SEM-PLS. The findings underscore the significant role of AIS in enhancing financial reporting accuracy, timeliness, and completeness, thereby ensuring reliability and regulatory compliance. Moreover, internal control mechanisms were found to moderate AIS effects, safeguarding assets and enhancing operational efficiency within retail firms. Additionally, user capability emerged as a crucial moderator, influencing data interpretation and reporting timeliness. The study emphasizes the pivotal contribution of AIS to improving financial reporting quality in Indonesian retail contexts. Theoretical implications validate AIS's significance in financial reporting, while practical implications stress the importance of effective AIS implementation for retail firms. Future research avenues could explore additional factors impacting reporting quality and conduct cross-sector studies on AIS effects for a comprehensive understanding.

Determination Of Return On Assets: Analysis Of Solvency Ratio And Liquidity Ratio

Diky Paramitha — 2024-09-30

The main objective of this study is to provide an in-depth understanding of how solvency and liquidity ratios affect a company's ability to use its assets efficiently in generating profits, as well as to make useful contributions to managerial decision making and evaluation of company performance. Several indicators in the study were studied to analyze the determination of the solvency ratio consisting of (Debt to Asset Ratio and Debt to Equity Ratio) and liquidity ratio (Current Ratio) to Return on Assets (ROA) with a sample of several large industrial companies listed on the Indonesia Stock Exchange with a period of 2015 2020. Research with test analysis techniques analysis of test selection of Test models (chow, hausman and langrange multiplier), classical assumption test with Multicollinearity and Heteroscedasticity, Regression Test panel data, Correlation Test and hypothesis testing (partial / t-Test and simultaneous / F-Test).
The results of research through partial tests and simultaneous tests with the main focus of industrial companies resulted in that the three variations of DAR, DER and CR had no influence on the Return on Assets of the company objects sampled.

Corporate Social Responsibility Effect On Company Value With Financial Performance As A Mediation Variable In Companies In Food And Beverage, Transportation, Accommodation Sector Listed On Idx 2021-2022

Ghifari Saleh Mattaro — 2024-09-20

Technology can play an important role for a company in opening up new business opportunities and expanding sales coverage. The accounting information system is a process of capturing, storing, processing and communicating information according to professional needs. The use of financial reports alone is not enough to become the basis of information, additional information is needed in determining a strategy to achieve company goals so that many companies are starting to disclose non-financial reports. non-financial reports are one of the important factors in determining which strategy to choose to carry out the objectives that have been set and linked to financial information in designing a performance measurement system. The purpose of this study is to see the effect of Corporate Social Responsibility on Firm Value with Financial Performance as a Moderation Variable. This research for the 2021 and 2022 periods uses secondary data obtained through the company's personal website and the Indonesia Stock Exchange (IDX). The sampling method used was a purposive sample and obtained as many as 39 companies as a sample. Data were analyzed by using PLS SEM software SmartPLS version 4. The research results obtained are that Economic Performance (Profit) has an effect on Firm Value, but Environmental Performance (Planet) and Social Performance (People) has no effect on Firm Value. Financial Performance cannot mediate Economic Performance (Profit), Environmental Performance (Planet), and Social Performance (People) on Firm Value.

Decoding The Impact: How Corporate Structure And Size Influence Earning Response Coefficient

Hani Fitria Rahmani — 2024-09-30

The purpose of this research is to determine how much influence the capital structure and company size have on the earning response coefficient both size of the company on the earning response coefficient either partially or simultaneously on the Computer and Device Services Companies Listed on the Indonesia Stock Exchange for the period of 2020-2022.The research methods used in this research are descriptive methods and associative methods. In this research, the unit of analysis is the Financial Statement Document at the Computer and Device Services Company Financial Report Documents on Computer and Device Services Companies Listed on the Indonesia Stock Exchange for the period 2020-2022. The samples in this study were 36 annual financial reports annual. The analysis method uses panel data regression analysis. Based on the results showed that partially there is a significant positive effect of capital structure on earning response coefficient, and partially there is a significant positive effect of capital structure on earnings re capital structure on earning response coefficient, and partially there is a significant positive effect on earning response coefficient. significant effect of company size on earning response coefficient, and simultaneously there is an effect of capital structure and company size on earning response coefficient.

The Effectiveness Of The Application Of Audit Tools And Linked Archive System (Atlas) On The Financial Statement Audit Process (Case Study at Public Accounting Firm Hari Purnomo & Jaswadi)

Niken Nur Rohmah — 2024-09-30

The development of information technology has significantly impacted various fields, including audit practice. A notable advancement is the ATLAS application, an electronic working paper designed to assist auditors in filling out work papers. This research aimed to examine the application of ATLAS and assess its effectiveness in the financial statement audit process at KAP Hari Purnomo & Jaswadi. Using a descriptive qualitative approach, data were collected through interviews with auditors. The findings revealed that KAP Hari Purnomo & Jaswadi had comprehensively implemented the ATLAS application, covering all stages from pre-engagement, risk assessment, and risk response to reporting. The ATLAS application proved effective, as it streamlined and facilitated auditors' work in inputting audit data. The integration of all audit stages within the ATLAS application demonstrated its efficiency and effectiveness in the financial statement audit process, making it a valuable tool for auditors at KAP Hari Purnomo & Jaswadi.

Optimization of Audit Tool Linked Archive System (ATLAS) on Risk Base Audit

Endang Kusmana — 2024-09-30

This article discusses the implementation of Project Based Learning (PBL) as a risk-based audit learning model utilizing the Audit Tool Linked Archive System (ATLAS) application. PBL is an effective approach to enhance student engagement and understanding in the audit process, particularly concerning the risks encountered in modern audit practices. By using ATLAS, students can learn independently and purposefully, leveraging technology to access relevant information and data. This study also examines how this learning model can improve students' competencies in the field of auditing and prepare them to face challenges in the workforce. This study uses a qualitative approach with a case study at the Accounting Department of Pontianak State Polytechnic, involving 3rd semester students who were divided into groups for an audit project. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results showed that PBL and ATLAS significantly improved students' understanding of RBA and practical audit skills, with students reporting higher engagement and motivation. Recommendations include the integration of technology into the curriculum and training in the use of applications. The findings conclude that technology-supported PBL such as ATLAS is effective in preparing students for the challenges of the modern workplace.

The Effect Of Gender Diversity And Free Cash Flow On Dividend Policy With Firm Size As A Moderating Variable

Dita Mariska Candra Darusman — 2024-09-30

The purpose of this study was to determine the effect of gender diversity and free cash flow on dividend policy with firm size as a moderating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2020-2023. This study used purposive sampling technique, so 138 data were obtained from 87 mining companies listed on the Indonesia Stock Exchange. The results showed that gender diversity has no effect on dividend policy, free cash flow has a significant positive effect on dividend policy. Firm size cannot moderate the effect of gender diversity and free cash flow on dividend policy. The implications of the results of this study are expected to provide information for consideration by stakeholders such as the board of directors and as information for investors in making investment decisions.

The Importance Of Implementing Financial Reporting Based On Sak EMKM In Improving MSMES Performance

Arini Wildaniyati — 2024-09-30

One way to measure micro-small-medium enterprises’ (MSMEs) performance is by analyzing how they manage their financial reporting, that comply with the accounting standard for micro, small, medium entity (MSMEs), i.e. the Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). The standard performance was published in january 1, 2018. MSMEs in Madiun city area are one of MSME’s should implement this SAK. This research attempts to find the relationship between MSEMs financial management based on SAK EMKM and MSEMs performance. This study based on observation, survey, interview, and questionnaire. The questionnaire were distributed of 100 MSMEs owners in the City of Madiun, East Java, Indonesia. The analysis method use descriptive analysis and simple linier regresion. The results show that MSMEs owners believe that adherence to SAK-EMKM is very important for their business conducts. The analysis also shows that there is a significant effect of reporting and performance.

Quality Of Audit In Public Sector Organizations: Trends And Article Analysis

Vitriyan Espa — 2024-09-30

This study purpose to explore and analysis the "characteristics of audit quality" through two questions: 1. what are the publication trends of audit quality-themed articles based on research contributors, and 2. what are the developments in research related to audit quality up to the present. The study employs a systematic literature review using keywords that describe the article topic coverage to identify trends in audit quality characteristics. The sample consists of 26 articles from the database SCOPUS from 2011 to 2020 on audit quality. The results indicate that University Utara Malaysia's contributions dominate among institutional contributors to the articles, article contributions are predominantly from Indonesia by country, and contributions are dominated by the International Journal of Economics Research based on journal source. The final results related to audit quality show variability with appropriate testing. This research empirically contributes to the development of literature and aids in analyzing audit quality-related research.

Design Of Simulation Application System For Corporate Income Tax

Rezagi Meilano — 2024-09-30

The design of the corporate income tax simulation application system aims to provide an effective and efficient tool for companies in calculating income tax liabilities in accordance with applicable tax regulations. The research method used is to start identifying problems through literature studies related to corporate taxes and interviews with users. Then analyze the needs related to the required features, security, performance and ease of use. The development system used is the waterfall model method. The waterfall model method is one of the software development models in the SDLC (Sequencial Development Life Cycle) model. Waterfall models are often also called linear sequence models or classic life flows. Key features developed include an intuitive user interface, flexibility in handling companies of various sizes, and strict data security to protect sensitive financial information. With a comprehensive design and focusing on user needs, this application is expected to be a reliable solution in supporting corporate income tax management.