Jurnal Reviu Akuntansi dan Keuangan

Accountability and Management Commitment’s effects on Bumdes Performance during Covid-19 Pandemic: Does Environmental Uncertainty Matter?

2024-04-23T18:41:44+07:00

Purpose: This study aims to examine the influence of accountability and management commitment on organizational performance during covid-19 pandemic with environmental uncertainty as moderating variable.

Methodology/approach: This study used primary data obtained from survey through questionnaires. The measurement scale used in this questionnaire uses Likert Scale of 1-5. There were as many as 100 respondents who participated in this study. The sampling technique used purposive sampling with the following criteria; respondents were BUMDes directors or BUMDes managers, and BUMDes that had been established for more than two years. Then, the hypotheses were tested using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS).

Findings: The results showcased that environmental uncertainty does not moderate the relationship between accountability and management commitment on organizational performance, while accountability and management commitment have a positive effect on organizational performance.

Practical implications: this research provides practical implications for organizations to increase the actualization of accountable principles through strong management commitment so that budgets can be managed effectively and efficiently.

Originality/value: This research investigate the moderating effect of environmental uncertainty on the influence of accountability and management commitment on the BUMDes performance.

KUALITAS LAPORAN KEUANGAN DESA: SEBUAH STUDI DI KABUPATEN BOYOLALI

2024-04-01T10:38:50+07:00

Purpose: This study examines how financial management and asset management affect the quality of village financial reports in Boyolali Regency, Central Java.

Methodology/approach: In order to gather research data, surveys and questionnaires were employed as the primary method and instruments in this quantitatively oriented study. This study also employed the FGD method to generate the question items/indicators included in the questionnaire. 252 village administrations from the Boyolali Regency participated in this study as respondents. Moreover, survey data was analyzed using multiple regression analysis.

Findings: The quality of village financial reports has been demonstrated to be positively impacted by both asset and financial management.

Practical implications: The findings of this study can serve as a valuable foundation and point of reference for regional administrations and associated parties, particularly for village administrations across Indonesia, so they can create high-quality village financial reports.

Originality/value: The research model used in this study is still relatively rare in Indonesia. This study has simultaneously analyzed the influence of financial management and asset management factors in order to improve the quality of village financial reporting.

ASSESSING FRAUD DETERRENCE IN PRIVATE HEALTH CLINICS: POLICY IMPLICATIONS FROM WEST JAVA

2024-04-24T10:46:05+07:00

Purpose: Investigate whether the application of the Fraud Deterrence Propeller (FDP) protocol to assess the entity's maturity level in deterring fraud in privately owned health clinics can be applied, and investigate how the West Java provincial health service regulations relate to preventing fraud in health clinic providers.

Methodology/approach: Using a qualitative case study approach with post-positivism philosophy. In-depth interviews with 10 key informants, as well as field observations and literature reviews, were conducted. Data is processed with QDA Miner.

Findings: The FDP protocol can be applied to health clinics in Bandung to assess an entity's fraud deterrence maturity level. The dimensions of the FDP concept are used in fraud deterrence policies in the health environment of West Java Province, but are mandatory only in government-owned clinics, and do not apply to private clinics.

Practical implications: Private health clinic providers understand the urgency of implementing the FDP protocol to assess fraud prevention maturity. The West Java provincial health service is considering expanding fraud deterrence regulations for private health clinics, especially the implementation of an internal control system and Fraud Control Plan (FCP) and Whistle-Blowing System.

Originality/value: The novelty of this research is the use of the Fraud Deterrence Propeller (FDP) protocol in private health clinic providers.

PERAN MODERASI KONEKSI POLITIK PADA PENGARUH KARAKTERISTIK CEO TERHADAP KINERJA KEUANGAN PERUSAHAAN

2024-01-11T09:52:40+07:00

Purpose:

This study aims to provide empirical evidence of the impact of CEO characteristics (busyness, economic education, ownership) on corporate financial performance with CEO political connections as a moderating variable.

Methodology/approach:

This research is a quantitative study utilizing secondary data. The sample was taken using purposive sampling method, thereby obtaining data from 352 non-financial companies listed on the IDX during the 2016-2022 time period. The total observations made were 2306. The data was analyzed using multiple regression analysis support by the Stata 14 application.

Findings:

The regression analysis results indicating CEO economic education has a positive effect on return on asset (ROA). Meanwhile, CEO political connections moderate the positive effect of CEO ownership on corporate financial performance (ROA) and moderate the negative effect of CEO economic education on corporate financial performance (ROA).

Practical implications:

Companies should consider the characteristics of CEOs in accordance with the company in order to enhance financial performance. In addition, potential CEOs should improve their characteristics to have a positive impact on the corporate financial performance.

Originality/value:

This research develops a model related to CEO political connections in moderating the influence of CEO characteristics (busyness, economic education, ownership) on company financial performance.