Pengaruh Aktivitas sosial Dan Lingkungan Terhadap Nilai perusahaan Dengan Gender Deversity Sebagai variabel Moderasi Pada Perusahaan Pertambangan

Penelitian ini bertujuan menginvestigasi peranan moderasi Gender Diversity Dewan Direksi dan Gender Diversity Dewan Komisaris atas pengaruh aktivitas sosial dan aktivitas lingkungan terhadap nilai perusahaan. Populasi penelitian adalah Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia dari Tahun 2017 sampai 2021. Variabel penelitian ini terdiri dari: variabel independen yaitu aktivitas sosial dan aktivitas lingkungan, variabel dependen yaitu nilai perusahaam diukur dengan price book value (PBV), variabel moderasi gender diversity Dewan Direksi dan Dewan Komisaris serta menggunakan 3 variabel kontrol yaitu ukuran perusahaan (size), umur perusahaan serta return on assets (RAO). Penelitian ini menggunakan teknik analisis regresi linear berganda dengan SPSS 17.0. Hasil penelitian menunjukan aktivitas sosial berpengaruh negatif signifikan terhadap nilai perusahaan, aktivitas lingkungan berpengaruh positif signifikan terhadap nilai perusahaan. Hasil pengujian moderasi Gender Diversity Dewan Direksi berperan memperlemah pengaruh aktivitas lingkungan terhadap nilai perusahaan, namaun tidak berperan mememoderasi pengaruh aktivitas sosial terhadap nilai perusahaan. Gender Diversity Dewan Komisaris  berperan memperkuat pengaruh aktivitas lingkungan terhadap nilai perusahaan namum berperan memperlemah pengaruh aktivitas sosial terhadap nilai perusahaan. Hasil pengujian variabel kontrol umur perusahaan dan ROA berpengaruh terhadap nilai perusahaan, tetapi size tidak berpengaruh terhadap nilai perusahaan. Limitasi penelitian ini belum memasukan aktivitas ekonomi dan tata kelola sebagai diterminan dari nialai perusahaan dan tekanan stakeholder sebagai variabel moderasi.&nbsp

PENGENDALIAN PERSEDIAAN PART NON MOVING DENGAN MENGGUNAKAN METODE FSN ANALISIS

Agung Toyota Tabanan merupakan perusahaan yang bergerak di bidang otomotif serta mempunyai 3 divisi yaitu Administrasi, Operasional dan Marketing. Divisi Admisnistrasi menangani semua pembukuan, akuntansi dan aktivitas kesekretariatan di dalam perusahaan. Divisi Operasional terdiri dari kegiatan bengkel dan kegiatan spare part dalam menyediakan item untuk kendaaraan yang akan melakukan servis ke Agung Toyota Tabanan. Divisi Marketing menangani pemasaran mobil baru. Divisi Operasional, khususnya pada bagian spare part, selalu mengalami permasalahan yaitu tidak bisa secara rutin mengendalikan persediaan part non moving sesuai dengan target yang sudah ditetapkan oleh induk perusahaan. Masalah ini terjadi disebabkan adanya beberapa persediaan part non moving memiliki frekuensi permintaan yang tinggi hingga melebihi batas maksimal permintaan terhadap part non moving. Oleh karena itu diperlukan metode FSN Analysis untuk mengendalikan persediaan part non moving demi meminimalisir terjadinya over stock. Metodologi yang digunakan pada penelitian ini adalah analisis deskriptif kuantitatif dengan melakukan pengumpulan data seperti observasi atau pengamatan, wawancara dan studi kepustakaan. Hasil penelitian menunjukkan bahwa penerapan metode FSN Analysis di Agung Toyota Tabanan terhadap persediaan spare part sangat bermanfaat dalam memandu pembelian dan pemesanan. Hal ini dapat memberikan gambaran yang jelas kepada manajemen ketika pergerakan part berubah menjadi slow moving dari kategori non moving, atau sebaliknya. Sehingga dapat membantu untuk mengkategorikan kembali dan mempertahankan tingkat persediaan yang optimal sesuai dengan pergerakan aktual part selama beberapa waktu. Kata Kunci : Spare Part, FSN Analysis, Persediaa

TRANSFORMATION OF HUMAN RESOURCES COMPETENCE FOR THE STRENGTHENING OF GOOD GOVERNANCE THROUGH QUALITY GROUP RAPPORTS

This study aims to determine how “The Role of HR Competencies in Improving Good Governance Through Superior Financial Reporting in village governments” in village governments in the Denpasar city area. The type of research conducted is using an associative approach. The population in the study were all villages in the Denpasar city government area. Respondents used were village government officials selected by purposive sampling in the city of Denpasar.  This study consists of independent variables of human resource quality, with dependent variables of good governance and intervening variables of financial reporting quality. Data analysis techniques used in this study are descriptive analysis, variance-based Structural Equation Modeling (SEM) analysis (Partial Least Square). The hypotheses in this study are; (1) there is an effect of the quality of human resources on good governance.  (2) the quality of financial reporting can mediate the effect of human resource competence on good governance. The conclusion obtained in this study is that HR competence does not have a significant effect on GCG, but the quality of financial reports is able to mediate the relationship between HR competence and Good Governance

ANALISA PENGARUH GAJI, LINGKUNGAN KERJA, PELATIHAN DAN PENGEMBANGAN TERHADAP KEPUASAN KARYAWAN PADA TONYS VILLAS & RESORT, SEMINYAK-BALI

Abstrak Kemajuan dan keberlangsungan organisasi sangatlah ditentukan oleh unsur Sumber Daya Manusia. Karena Sumber Daya Manusia merupakan inti dari sebuah organisasi. Tujuan dari penelitian ini adalah untuk mengetahui apakah 1) Gaji berpengaruh secara parsial terhadap Kepuasan Karyawan, 2) Lingkungan Kerja berpengaruh secara parsial terhadap Kepuasan Karyawan, 3) Pelatihan dan pengembangan berpengaruh secara parsial terhadap Kepuasan Karyawan serta 4) apakah Gaji, Lingkungan Kerja, Pelatihan dan pengembangan berpengaruh secara simultan terhadap Kepuasan Karyawan pada Tonys Villas & Resort, Seminyak-Bali Penelitian ini menggunakan pendekatan deskriptif  kuantitatif terhadap karyawan Tonys Villas & Resort, Seminyak-Bali. Populasi penelitian adalah karyawan kontrak Tonys Villas & Resort, Seminyak-Bali dengan sampel penelitian sebanyak 80 responden dengan menggunakan metode sensus atau sampel jenuh. Teknik analisis statistik inferensial menggunakan analisis regresi linier berganda dengan bantuan software SPSS.25.0. Instrumen tes yang digunakan adalah uji validitas dan reliabilitas dengan menggunakan pendekatan korelasi bivariate, analisis korelasi indikator terhadap konstruk menggunakan analisis konformatori faktor dan uji hipotesis.  Hasil penelitian menunjukkan bahwa gaji, lingkungan kerja serta pelatihan dan pengembangan berpengaruh simultan terhadap kepuasan kerja karyawan, selanjutnya secara parsial ditemukan bahwa gaji serta pelatihan dan pengembangan  berpengaruh terhadap kepuasan karyawan namun lingkungan kerja tidak berpengaruh terhadap kepuasan kerja karyawan pada Tonys Villas & Resort, Seminyak-Bali.  Abstract The progress and sustainability of the organization is largely determined by the Human Resources element. Because Human Resources is the core of an organization. The purpose of this study was to find out whether 1) Salary has a partial effect on Employee Satisfaction, 2) Work Environment has a partial effect on Employee Satisfaction, 3) Training and development has a partial effect on Employee Satisfaction and 4) Does Salary, Work Environment, Training and development have a simultaneous effect on employee satisfaction at Tonys Villas & Resort, Seminyak-Bali This study uses a quantitative descriptive approach to the employees of Tonys Villas & Resort, Seminyak-Bali. The research population was Tonys Villas & Resort Seminyak-Bali contract employees with a sample of 80 respondents using the census method or saturated sample. The inferential statistical analysis technique uses multiple linear regression analysis with the help of SPSS.25.0 software. The test instruments used were validity and reliability tests using a bivariate correlation approach, analysis of the correlation of indicators to constructs using conformational factor analysis and hypothesis testing. The results of the study show that salary, work environment and training and development have an effect simultaneously on employee job satisfaction, then it is partially found that salary and training and development have an effect on employee satisfaction but the work environment has no effect on employee job satisfaction at Tonys Villas & Resort, Seminyak – Bali. Keywords:    Salary, Work Environment, Training and Development, Employee Satisfactio

Systematic Literature Review: Akuntansi Forensik Sebagai Strategi Dalam Upaya Mengatasi Tindak Pindana Korupsi

This article aims to explain the existence of forensic accounting as a strategy in dealing with criminal acts of corruption. This research adopts a Systematic Literature Review approach. The findings from this research confirm that the role of Forensic Accountants is vital in efforts to prevent and reduce acts of corruption. The better the forensic audit is carried out, the more optimal fraud prevention can be. Forensic accounting has a significant impact on supporting the process of eradicating corruption through preventive, detective, and repressive strategies. By applying sophisticated investigative techniques and data analysis, forensic accounting can play a role in uncovering corruption cases, collecting evidence, and compiling relevant expert reports for use in legal processes. However, to face the challenges in fighting corruption, close cooperation between forensic accountants, law enforcement, and other related institutions is crucial. Through this synergy, it is hoped that efforts to eradicate corruption can become more effective and uphold justice.Artikel ini memiliki tujuan untuk menjelaskan keberadaan akuntansi forensik sebagai strategi dalam upaya menangani tindak pidana korupsi. Penelitian ini mengadopsi pendekatan Systematic Literature Review. Temuan dari penelitian ini menegaskan bahwa peran Akuntan Forensik sangat vital dalam upaya pencegahan dan pengurangan tindakan korupsi. Semakin baik pelaksanaan audit forensik, semakin optimal pula pencegahan kecurangan dapat dilakukan. Akuntansi forensik memiliki dampak yang signifikan dalam mendukung proses pemberantasan korupsi melalui strategi preventif, detektif, dan represif. Dengan menerapkan teknik investigasi dan analisis data yang canggih, akuntansi forensik dapat berperan dalam mengungkap kasus korupsi, menghimpun bukti-bukti, dan menyusun laporan ahli yang relevan untuk digunakan dalam proses hukum. Namun, untuk menghadapi tantangan dalam memerangi korupsi, kerja sama yang erat antara akuntan forensik, penegak hukum, dan lembaga terkait lainnya menjadi krusial. Melalui sinergi ini, diharapkan upaya pemberantasan korupsi dapat menjadi lebih efektif dan dapat menegakkan keadila

Pengaruh Kualitas Pelayanan Dan Harga Terhadap Word Of Mouth, Melalui Kepuasan Orang Tua Sebagai Variable Intervening Pada Lembaga Kursus Gambar Funart Studio Di Kota Semarang

This research aimed to analyze the influence of service quality and price on word of mouth, with customer satisfaction acting as the intervening variable, at FunArt Studio in Semarang. Data for this study were obtained through the distribution of questionnaires, resulting in a sample size of 68 respondents. The data were analyzed using path analysis and the Sobel test with SPSS 25.0. The findings of this study concluded that (1) service quality has a significant direct and indirect impact on word of mouth through customer satisfaction, (2) price has a significant direct and indirect impact on word of mouth through customer satisfaction, and (3) customer satisfaction has a significant impact on word of mouth.. &nbsp

PERSEPSI PEMILIK HOMESTAY DI KOTA DENPASAR TERHADAP PENGETAHUAN AKUNTANSI

Business owners must recognize the importance of accounting in financial management and preparation of financial reports, thus understanding the owners' perceptions of their business and accounting is necessary. The objective of this research is to understand the perceptions of homestay owners in Denpasar regarding homestay businesses and financial accounting. This study utilized a descriptive analysis method, gathering data from 45 homestay owners in Denpasar. Validity and reliability tests indicated that all research instruments were valid and reliable. The research findings revealed that homestay owners have a very positive perception of homestay businesses, with a good understanding of homestay definitions and economic value. However, challenges related to business funding still exist. Additionally, homestay owners recognize the importance of bookkeeping and accounting, but limitations in knowledge and resources hinder their implementation. As a result, the quality of homestay financial reports still falls short of applicable accounting standards

Cash Flow, Board Independence, Financial Distress in State-Owned Enterprises (SOE) Companies in Indonesia

The purpose of this study was to investigate the impact of cash flow and board independence on financial distress in Indonesian state-owned corporations (BUMN). The sample in this study used 60 data from 20 state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. The results of the cash flow research have no effect on financial distress, and board independence has no effect on financial distress. However, because BUMN is a government-owned company that is very closely connected to politics, using additional analysis in the form of political connections, it was found that political connections had an effect on financial distress. These findings show that the political connections that state-owned companies have can have a positive impact on the company, for example, in getting money loans from banks, tax discounts given by the DJP, preferential treatment in accepting contracts or projects from the government, or having ease in licensing. We suspect that this can reduce the chances of state-owned companies experiencing financial distress if they have political connections.  Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh arus kas dan independensi dewan terhadap financial distress di perusahaan BUMN di Indonesia. Sampel pada penelitian ini menggunakan 60 data dari 20 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Hasil penelitian arus kas tidak berpengaruh terhadap financial distress dan independensi dewan tidak berpengaruh terhadap financial distress. Namun dikarenakan BUMN merupakan perusahaan milik pemerintah yang sangat berhubungan erat dengan politik, dengan menggunakan analisis tambahan berupa koneksi politik ditemukan bahwa koneksi politik berpengaruh terhadap financial distress. Temuan ini menunjukkan koneksi politik yang dimiliki perusahaan BUMN dapat membawa dampak positif bagi perusahaan, misalkan dalam mendapatkan pinjaman uang dari bank, diskon pajak yang diberikan oleh pihak DJP, perlakuan istimewa dalam penerimaan kontrak ataupun projek dari pemerintah atau memiliki kemudahan dalam perizinan.  Kami menduga hal ini dapat memperkecil peluang perusahaan BUMN mengalami financial distress jika memiliki koneksi politik

Profitabilitas, Likuiditas, Senioritas Direktur Utama Dan Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Taxes are obligatory contributions owed by a taxable person or corporate taxpayer to the state. Taxation is one of the burdens for companies that can reduce their profits. Therefore, the company will make an effort to be able to efficiently reduce the corporate tax burden. One of the efforts that the company can make is tax avoidance. This research is aimed at finding out the effect of profitability, liquidity, and seniority of the president of the board on tax avoidance with firm size as a moderation variable. Sampling in this study uses purposive sampling techniques. In this study, there were 7 property and real estate companies and 35 samples. The data used in this study is obtained from secondary data that uses data from the financial statements of property and real estate companies listed on the Indonesian Stock Exchange in 2018–2022. The results of this study show that partially profitability has no effect on tax avoidance, while liquidity and seniority of the president of the board have a negative and significant effect on tax avoidance. Simultaneously, profitability, liquidity, and seniority of the president of the board have an effect on tax avoidance. The firm size moderation variable is unable to moderate the effect of profitability on tax avoidance, the effect of liquidity on tax avoidance, and the effect of the seniority of the president of the board on tax avoidance

Accounting Attitude Scale: Analisis Perbedaan Sikap Mahasiswa Akuntansi Terhadap Akuntansi (Studi Pada Perguruan Tinggi di Yogyakarta)

In general, every student in accounting who has just taken accounting education has a positive attitude toward accounting. However, over the course of their study, the attitude is thought to change, both ini a positive and negative direction. This study aims to test whether there are differences between senior and junior accounting students in attitude towards  accounting as a discipline, accounting as a group activity, accounting as a profession and accounting as a career. The research was conducted using a questionnaire adopted from Accounting Attitudes Scale by Nelson and consisted of 15 question items. Research respondents were students of one university in Yogyakarta, which consisted of first semester students (junior students)  and final semester students (senior students). Total respondents obtained were 161 respondents. The research results from testing using Mann Whitney test showed that there was significantly difference in the attitude toward accounting as a discipline, accounting as a group activities, accounting as a profession and accounting as a career between yunior and senior students. The overall results of the hypothesis also show that the attitude scores of senior students are lower than those of junior students. This indicates a decrease in positive attitudes along with experience in learning accounting at the universit