Jurnal Reviu Akuntansi dan Keuangan

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

Rizal Yaya — 2024-05-28

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

Junaidi Junaidi — 2024-06-04

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.

MODERASI DUKUNGAN PEMERINTAH DAN MEDIASI PERUBAHAN STRATEGIS TERHADAP KINERJA UMKM

Nur Fitriana — 2024-07-08

Purpose: This research tries to see the influence of the availability of financial capital, innovative work behavior, strategic changes, and government support on the performance of MSMEs

Methodology/approach:Using mediation and moderation models, this research tries to examine the relationship between these variables. The research method used was a quantitative approach with 100 respondents from MSMEs in Riau Province taken using a cluster random sampling technique. The research analysis technique uses path analysis using the Smart PLS tool which aims to look at the outer model, inner model and hypothesis testing.

Findings: this research succeeded in proving that government support can strengthen the relationship between the availability of financial capital, innovative performance behavior and strategic changes to the performance of MSMEs. However, this research has not been able to prove the direct influence of innovative performance behavior and the indirect influence of strategic changes on the performance of MSMEs

Practical implications: The results of this research have an impact on the importance of government support in MSME finance. The government is expected to pay more attention to MSMEs' needs for sufficient and stable finance.

Originality/value: There are still limited research references regarding the availability of financial capital, innovative work behavior, and the performance of MSMEs mediated by strategic change and moderated by government support. This research develops previous research which is modified in the mediation and moderation model

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

Koenta Adji Koerniawan — 2024-06-08

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

Fahrizal Irfan Alfianto — 2024-06-15

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.

The God Locus Of Control, Moral Disengagement, And Ethical Perception Of Accounting Students: The Role Of Gender

Amelia Oktrivina — 2024-07-08

Purpose: The purpose of this study is to add to the understanding of ethical viewpoints in a corpus of accounting student literature, by using mediation and moderation models to examine the interaction between belief in divine control, moral detachment, gender, and ethical insight.

Methodology/approach: A total of 324 students contributed to the study by completing a two-stage online survey.

Findings: Using hierarchical moderated regression analysis, the findings underscore a substantive correlation between belief in divine control and moral detachment and ethical acumen.

Practical implications: Moral detachment showed a negative correlation with ethical insight and served as an intermediary in the relationship between belief in divine control and ethical acumen.

Originality/value: Furthermore, this study illustrates that gender acts as a condition variable affecting the correlation between belief in divine governance and moral disengagement, as well as the relationship between moral disengagement and ethical understanding, indicating that the dynamics of these relationships are affected by gender differences.

DETERMINAN FACTOR ON BEHAVIOUR AUDITOR DISFUNCTION

Dirvi Abbas — 2024-07-08

Purpose: This research was conducted on Public Accountants in Indonesia. This study aims to investigate how Time Budget Pressure, Locus Of Control, Independence and Gender are related to Dysfunctional Behavior of Auditors in Indonesia

Methodology/approach: Primary data collection method with questionnaire dissemination. Instrument trials use validity and reliability test methods. Test the data using model analysis, normality test, and model test. Test the hypothesis using SEM analysis.

Findings: Based on the results of the study shows that there is a positive influence of Time Budget Pressure and Locus Of Control on the Auditor's Dysfunctional Behavior. However, there is no influence between independence and gender on the auditor's dysfunctional behavior.

Practical implications: So that IAPI in audit audit training emphasizes more on case studies of timely completion of work, efficient allocation of audit time and evaluating appropriate audit evidence.

Originality/value: There have been many studies in developed countries that discuss time budget pressure and locus of control for dysfunctional auditors, but there are still few studies in developing countries that discuss time budget pressure, locus of control, independence and gender on dysfunctional auditors.

AKUNTANSI MANAJEMEN LINGKUNGAN, INOVASI HIJAU, DAN DAMPAKNYA TERHADAP KINERJA MANAJERIAL

Endang Dwi Wahyuni — 2024-07-08

Purpose: The study aims to explain how the application of environmental management accounting and green innovation affects managerial performance in manufacturing companies listed in the BEI in 2021.

Methodology/approach: Research methods using explanatory methods. Of the 198 manufacturing companies sampled using purposive sampling, 60 companies obtained samples.

Findings: Research results show that environmental management accounting has no impact on managerial performance, and product innovation has an impact on management performance. Environmental management accounting has no impact because some companies charge relatively small environmental costs. But in a descriptive analysis test on the mean value, it yields a minus value, which means that the accounting company's operating cash flow value in 2020 is smaller than in 2021, thus yielding a minus.

Practical implications: This is because, at the time of the COVID pandemic, the results were in line with the triple bottom line theory, which measures the performance of a company in a comprehensive way by focusing on profit-making, social concerns, and environmental conservation.

Originality/value: In Stakeholder Theory, companies determine and determine environmental management strategies and accounting that are able to maintain the interests of stakeholders, which later stakeholders can contribute to the company to improve company performance and value in the future. Green Innovation can also improve managerial performance by applying new technologies (hardware or software) related to production processes that will lead to energy efficiency, pollution reduction, waste recycling, environmentally friendly design and environmental management within the company