Persepsi Pelaku Bisnis UMKM Terhadap Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada UMKM Industri Konveksi Desa Botoran, Tulungagung

This study aims to determine and analyze the perceptions of SMEs business actors in the convection industry in Botoran Village, Tulungagung on SAK EMKM. Documentation, observation, and interview techniques were used to collect data. Furthermore, interactive models of analysis are used to analyze the data. The results of the study found that the SMEs in the convection industry in Botoran Village, Tulungagung had not entirely implemented SAK EMKM so that the resulting financial reports were still not fair and not comparative.

KINERJA KEUANGAN DAN ENVIRONMENTAL DISCLOSURE SEBAGAI MEDIATOR CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN

Penelitian yang membahas pengaruh corporate governance terhadap nilai perusahaan memberikan hasil yang beragam. Perusahaan membutuhkan suatu media untuk menarik perhatian investor agar mau berinvestasi, beberapa diantaranya adalah kinerja keuangan dan pengungkapan lingkungan. Dengan menunjukkan kinerja keuangan yang baik, investor yakin bahwa perseroan memiliki prospek yang baik dalam hal pembagian dividen. Perusahaan yang mengungkapkan kinerja lingkungannya mencerminkan kepedulian perusahaan terhadap lingkungan dan masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh CG (diproksikan dengan ukuran dewan komisaris dan independensi dewan komisaris) terhadap nilai perusahaan melalui kinerja keuangan dan pengungkapan lingkungan. Penelitian ini menggunakan 28 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode observasi 2012-2017. Hasil penelitian ini menunjukkan bahwa CG tidak berpengaruh terhadap nilai perusahaan. Temuan lain dari penelitian ini adalah terdapat pengaruh tidak langsung antara CG terhadap nilai perusahaan melalui pengungkapan lingkungan, sedangkan kinerja keuangan tidak memediasi kedua variabel tersebu

Intellectual capital mediation effect in Indonesia's banking industries

This study aims to analyze the influence of the mediation of Intellectual Capital (IC) on the influence of Good Corporate Governance (GCG) and financial capital on company performance. This study used a sample of banking companies listed on the Indonesian Stock Exchange (IDX) in 2015-2017 with 117 units of observation chosen by the census method. This study found that there is a role of IC mediation in supporting the influence of GCG and financial capital indirectly on a firm's performance. These results prove that IC has an indirect influence on company performance through the management and supervision of companies run by human resources that are competent at the GCG system so then they are able to carry out their functions and roles. Managing the appropriate financial capital can also have a good impact on the company's performance. The results of this study support a resource-based view and knowledge-based view which states that IC is a company resource that comes from knowledge that is able to provide a competitive advantage. The study is unique as the findings shed light on a mixed results debate and used a different proxy for the GCG composite index self-assessment. © 2019, Primrose Hall Publishing Group

Creating A Competitive Advantage For Universities Through Knowledge-Based Strategic Assets Management

This study aims to identify and analyze strategic assets for universities and explain the role of leadership in maximizing the use of these assets as a competitive advantage through knowledge management practices. As a non-profit organization, universities live in a competitive world of higher education services. Theoretical and practical studies prove that intense competition will be won by organizations that have a sustainable level of competitive advantage, not temporary competitive advantages. In order to identify strategic assets for higher education institutions, this study assumes that all knowledge-based assets are strategic assets that add value to the organization and improve organizational performance. The role of higher education as a knowledge-based organization that nurtures diverse knowledge and as a producer of reliable human resources in the scientific field establishes knowledge-based assets or intellectual capital as the strategic capital of universities. The research population are the leaders of universities in East Java, both state universities and private universities. The sample was determined based on the purposive random sampling technique, namely by selecting the leaders of universities with a rating (AIPT) of at least B or Good, totalling 113 people. The criteria are set with the assumption that the university leadership has implemented knowledge management. Data were collected by distributing questionnaires and analyzed using SEM-PLS. Research is useful both theoretically and practically. At the theoretical level, a strategy for managing intellectual capital is formulated as a strategic asset, while at the practical level it can be carried out by university leaders. Keywords: Intellectual Capital, Knowledge Management, AIPT, Competitive Advantag

Locus Of Control Sebagai Penguat Peran Etika Profesi Dan Audit Judgment Dalam Meningkatkan Kredibilitas Akuntan Publik

The purpose of this study was to analyze the influence of professional ethics on the credibility of public accountants through audit judgment moderated by locus of control. The research was conducted on public accountants who worked at 24 KAPs in East Java which were registered in the database of Otoritas Jasa Keuangan (OJK). The data that has been obtained was analyzed quantitatively with path analysis to examine the effect of mediating variables and moderated regression analysis to examine the effect of moderating variables. The results of the study show that Professional Ethics has a direct and indirect effect on the Credibility of Public Accountants through Audit Judgment. Testing with the moderating variable gives two different results. First, Locus of Control can moderate the influence of Professional Ethics on the Credibility of Public Accountants, and secondly, Locus of Control does not moderate the effect of Audit Judgment on the Credibility of Public Accountant

Tekanan Pemangku Kepentingan, Good Corporate Governance dan Kualitas Sustainability Report Perusahaan di Indonesia

Kondisi lingkungan di seluruh dunia saat ini  memerlukan perhatian khusus. Perubahan lingkungan ini menjadi sorotan pemangku kepentingan (stakeholder) terhadap kegiatan operasional yang dilakukan oleh perusahaan. Salah satu cara perusahaan untuk memenuhi keinginan stakeholder terkait permasalahan lingkungan melalui pengungkapan sustainability report. Penerapan praktik keberlanjutan perusahaan yang ada di Indonesia dalam bentuk laporan keberlanjutan (sustainability report) belum banyak sehingga peneliti bertujuan untuk menganalisis kualitas sustainability report yang dilihat dari tekanan stakeholder dan corporate governance agar Transparency, Accountability, Responsibility, Independency dan Fairness (TARIF) serta Program SDGs dapat tercapai. Populasi dalam penelitian ini adalah perusahaan yang terindeks SRI-KEHATI. Metode pengumpulan data dalam penelitian ini menggunakan content analysis dari dokumen annual report yang diperoleh dari Indonesian Stock Excange (IDX) serta Sustainability Report dari website masing-masing perusahaan. Hasil Penelitian menunjukkan Tekanan Karyawan dan Kreditur berpengaruh terhadap kualitas sustainability repor

PENGARUH ROI TERHADAP HARGA SAHAM MELALUI CSR SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERTAMBANGAN TAHUN 2016-2018

Kewajiban Sosial dan Lingkungan yang diterapkan suatu perusahaaan bisa jadi  hal yang menarik bagi para investor baik luar maupun dalam negeri. Dari 12 Sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling. Analisis data yang digunakan yakni uji path analys (analisis jalur) dengan uji asumsi klasik, koefisien determinasi, dan uji-t. Berdasarkan hasil uji-t diperoleh taraf signifikan Return On Investment 0,000 < 0,05 artinya, Return On Investment berpengaruh signifikan terhadap Harga Saham. Taraf signifikan Return On Invesment sebesar 0,763 > 0,05 berarti, Return On Invesment tidak berpengaruh signifikan terhadap Corporate Sosial Responsibility. Taraf signifikan Harga Saham sebesar 0,396 < 0,05 artinya, Harga Saham tidak berpengaruh signifikan terhadap Corporate Sosial Responsibility. Dan dari hasil uji analisis jalur diperoleh nilai pengaruh langsung sebesar 0,714 sedangkan nilai pengaruh tidak langsung sebesar (-0,0735) artinya Corporate Sosial Responsibility tidak dapat memediasi Return On Invesment terhadap Harga Saham

Analisis Kewajaran Laporan Keuangan Koperasi Unggul Makmur

Laporan keuangan merupakan output berisikan informasi keuangan hasiI proses akuntansi yang dapatmembantu pengguna Iaporan keuangan daIam pengambiIan keputusan. Standar Akuntansi Keuangan EntitasTanpa AkuntabiIitas PubIik (SAK ETAP) adaIah suatu pedoman untuk entitas tanpa akuntabiIitas pubIik daIammenyajikan Iaporan keuangan. Standar tersebut dapat memudahkan kebutuhan akuntansi untuk entitas yangtidak memiIiki akuntabiIitas pubIik seperti koperasi. PeneIitian ini diIakukan untuk mengetahui danmenganaIisis Iaporan keuangan serta penerapan SAK ETAP pada Koperasi UngguI Makmur. KoperasiUngguI Makmur merupakan badan usaha koperasi simpan pinjam. Metode yang digunakan daIampengumpuIan data yaitu wawancara dan dokumen. Teknik anaIisis data menggunakan deskriptif kuaIitatif.HasiI peneIitian berdasarkan neraca dan Iaporan Iaba rugi pada tahun 2020 menunjukkan bahwa KoperasiUngguI Makmur beIum sepenuhnya menerapkan SAK ETAP daIam pencatatan dan penyajian Iaporankeuangannya. PeneIitian ini menyarankan sebaiknya koperasi menyusun komponen Iaporan keuanganIainnya dan meIakukan pengungkapan kebijakan akuntansi pada Catatan Atas Iaporan Keuangan

PRO DAN KONTRA PENERAPAN ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

A growing world economy makes many new multinationals and cross-country investments, so it requires an accounting standard that can be applied throughout the world. International Financial Reporting Standards (IFRS) are accounting standards that are widely adopted by most countries. IFRS was created as an effort to strengthen the global financial architecture and look for long-term solutions to the lack of transparency in financial information. In addition, with the establishment of the financial statements of IFRS is expected to have good quality information. But in reality, there are two parties with conflicting views regarding the adoption of this standard

PENINGKATAN EFISIENSI BIAYA PENGOLAHAN LIMBAH PERUSAHAAN MENGGUNAKAN TARGET COSTING DENGAN VALUE ENGINEERING

Companies in the modern industry are fully aware that environmental and social issues are also an important part of the company. Waste treatment costs reflect the company's commitment to minimize negative impacts due to its operational activities. one way companies can do to save costs is cost reduction. Cost reduction is achieved not only through attractive product designs, but also through improvements in the efficiency of the production process. Costs that have no added value are expected to be reduced by carrying out value engineering. Value engineering is used to design products at lower costs by reviewing the functions desired by the customer. After carrying out value engineering, functions and performance are maintained in accordance with what has been set by the company