DETERMINANTS OF HIGH-QUALITY INTEGRATED REPORTS

Financial information, the primary analytical and accountability tool for investors, appeared unable to meet their needs, especially when it came to non-financial disclosures. There is Integrated Reporting (I.R.) to solve this problem. The study analyzes the impact of audit firm (KAP) size, stakeholder pressure, audit committee meetings, and audit committee powers on I.R. Property, real estate, and construction companies listed on the Indonesian Stock Exchange (IDX) were selected for this study due to their perceived complexity in their operations. Using targeted sampling techniques, 116 samples were selected for the observation years 2018-2019 and processed with multiple linear regression analysis in the Eviews 8 analytical tool. Based on the findings and conclusions of the investigation, audit committee meetings and audit committee mandates have a positive and material impact on (I.R.). This shows that the company can maximize its I.R. practices if the audit committee meets frequently and the authority of the audit committee is expanded. In the meantime, the impact of KAP's size and stakeholder pressure on I.R. has not been proven.Informasi keuangan yang selama ini menjadi alat analisis dan tanggung jawab utama  investor dirasa belum mampu memenuhi kebutuhan investor, terutama yang berkaitan dengan informasi non keuangan. Integrated Reporting (IR) merupakan laporan terintegrasi yang menggabungkan informasi keuangan dan non keuangan menjadi satu laporan yang dapat memberikan informasi yang komprehensif kepada penggunanya. Studi ini menganalisis dampak ukuran Kantor Akuntan Publik (KAP), tekanan pemangku kepentingan, rapat komite audit, dan persetujuan komite audit terhadap hubungan investor. Perusahaan  property, real estate, dan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) dipilih sebagai target penelitian ini karena operasi mereka cenderung memiliki informasi yang kompleks. Dengan menggunakan teknik purposive sampling, dipilih 116 sampel pada tahun pengamatan 2018-2019 yang diolah dengan analisis regresi linier berganda menggunakan alat analisis Eviews 8.  Berdasarkan hasil dan kesimpulan kajian, rapat Komite Audit dan mandat Komite Audit berdampak positif dan signifikan terhadap I). Hal ini menunjukkan bahwa organisasi memaksimalkan praktik IR ketika komite audit sering bertemu dan kekuatan komite audit diperkuat. Pada saat yang sama, belum terlihat bahwa ukuran KAP dan tekanan pemangku kepentingan mempengaruhi IR.&nbsp

PENGARUH PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK PERUSAHAAN PUBLIK DI INDONESIA

Pajak dan tanggung jawab sosial perusahaan (CSR) telah memberikan kontribusi terhadap kesejahteraan sosial. Apakah kemiripan ini dipandang sama oleh perusahaan sehingga terdapat pengaruh positif tingkat aktivitas CSR terhadap pembayaran pajak, atau apakah karena kemiripan ini membuat perusahaan-perusahaan dengan aktivitas CSR yang tinggi justru mengurangi beban pajaknya melalui aktivitas penghindaran pajak? Studi ini mencoba untuk menjawab pertanyaan tersebut dengan menguji hubungan antara aktivitas CSR dan penghindaran pajak perusahaan-perusahaan publik di Indonesia. Hasil studi menunjukkan bahwa analisis regresi berganda tidak memberikan bukti yang signifikan mengenai hubungan antara aktivitas CSR  dan penghindaran pajak.Pajak dan tanggung jawab sosial perusahaan (CSR) telah memberikan kontribusi terhadap kesejahteraan sosial. Apakah kemiripan ini dipandang sama oleh perusahaan sehingga terdapat pengaruh positif tingkat aktivitas CSR terhadap pembayaran pajak, atau apakah karena kemiripan ini membuat perusahaan-perusahaan dengan aktivitas CSR yang tinggi justru mengurangi beban pajaknya melalui aktivitas penghindaran pajak? Studi ini mencoba untuk menjawab pertanyaan tersebut dengan menguji hubungan antara aktivitas CSR dan penghindaran pajak perusahaan-perusahaan publik di Indonesia. Hasil studi menunjukkan bahwa analisis regresi berganda tidak memberikan bukti yang signifikan mengenai hubungan antara aktivitas CSR  dan penghindaran pajak

PENGUNGKAPAN CSR, MEDIA EKSPOSURE DAN PROFITABILITAS PERUSAHAAN

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengungkapan corporate social responsibility (CSR) terhadap profitabilitas perusahaan, dengan liputan media sebagai variabel moderasi. Sampel yang diteliti adalah 15 perusahaan pertanian yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Data diolah dengan menggunakan analisis regresi moderat (MRA). Hasil penelitian menunjukkan bahwa pengungkapan tanggung jawab sosial tidak dapat meningkatkan profitabilitas perusahaan, sedangkan paparan media terbukti berpengaruh langsung terhadap profitabilitas perusahaan. Berdasarkan teori legitimasi, CSR merupakan upaya perusahaan untuk menyesuaikan diri dengan nilai dan norma masyarakat. Agar CSR dapat dilegitimasi atau diakui oleh masyarakat, maka harus dipromosikan dalam media yang mudah diakses oleh masyarakat sehingga manfaat CSR dapat diwujudkan menjadi keuntungan. Oleh karena itu, perusahaan diharapkan lebih banyak menggunakan website atau media sosial untuk mengkomunikasikan kegiatan CSR mereka

Persepsi Penggunaan Qris terhadap Penyusunan Laporan Keuangan Laba Rugi Berbasis SAK EMKM

This study explores three factors, namely the use of QRIS, readiness to change, and financial literacy to find out how MSMEs perceive QRIS in facilitating turnover recapitulation, which can speed up and facilitate MSMEs in preparing financial statements of income based on SAK EMKM. The technology acceptance model is used as a reference in the process of compiling interview questions and data analysis. Data were collected through a semi-structured in-depth interview process involving 15 MSME actors who were lived in Purwokerto. The data is then analyzed through the process of coding and theming. This study indicates that MSMEs positively perceive QRIS as an easy, alternative payment method that can reduce physical contact, thereby increasing financial literacy and facilitating the preparation of MSME profit and loss statements based on SAK EMKM. This study also found that the intention of SMEs to use QRIS was influenced by: 1. Positive perception of QRIS; 2. Outside influence, including buyers, close friends, and influencers; 3. Perceptions of barriers to using QRIS, including internet connection quality, usage fees, and transaction limits. This study offers a comprehensive model to understand the factors that influence the intention of SMEs to use QRIS. This model can be used as a reference for future research in developing survey instruments to obtain generalizable empirical evidence regarding the factors that influence MSMEs' intentions to use QRIS. Keywords: Small and Medium Enterprises; Perception of QRIS; SAK EMKM Profit and Loss Report; Technology Acceptance Model; MSME financial literac

FACTORS AFFECTING BUSINESS PERFORMANCE IN COMMUNITY-BASED SMES IN INDONESIA

Indonesia has a large amount of unemployment, and this issue needs to be solved. Enhancing the business performance of the entrepreneur is one of the solutions to solve the issue of unemployment. Tangan Di Atas Community is a business community focus on empowering SMEs on business skills and as a business mentor for their members.This paper aims to understand the effect of entrepreneurial skill, accounting literacy, mentoring based on e-learning, and self-efficacy on the business performance of SMEs. Goal setting theory is used as the grand theory to analyze the issue as a belief that every performance will increase if there is a specific goal. This paper using multiple regression and analyze 67 data samples from a total of 175 population.The result is quite interesting to be discussed. The entrepreneurial skill has no significant effect on business performance, while others positively affect business performance.Keywords: SMEs, Business Performance, Goal Setting Theory, Entrepreneurship, Self-efficacy, Accounting literacy, Entrepreneurial Skill, Business Mentoring, E-learnin

DAMPAK NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP MANAJEMEN RISIKO DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

The research aims to analyze the effect of firm size, firm value, and Corporate Sosial Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variabel. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm.Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, nilai perusahaan, dan pengungkapan Corporate Sosial Responsibility (CSR) terhadap manajemen risiko dengan Good Corporate Governance (GCG) sebagai variabel moderat. Populasi riset perusahaan manufaktur tercatat di Bursa Efek Indonesia pada tahun 2016-2018 yang mengungkapkan laporan tahunan dan laporan CSR. Sampel yang ditentukan oleh purposive sampling diperoleh 369 sampel. Alat analisis data menggunakan Partial Least Square (PLS). Temuan penelitian menunjukkan bahwa ukuran perusahaan dan pengungkapan CSR berpengaruh positif signifikan terhadap manajemen risiko dan GCG mampu memoderasi interaksi CSR dan pengungkapan GCG terhadap manajemen risiko. Implikasi dari penelitian ini dapat bermanfaat sebagai pertimbangan bagi perusahaan dalam membuat kebijakan yang memadai untuk meningkatkan kualitas manajemen risiko perusahaan guna meminimalisir risiko yang mengancam perusahaan

FAKTOR–FAKTOR YANG MEMPENGARUHI KINERJA BISNIS HOTEL DI KECAMATAN BATURRADEN, PURWOKERTO, SETELAH MENGHADAPI COVID19

This study aimed to analyze the positive effects of human capital, structural capital, relational capital, and pricing capability on the business performance of hotels in Baturraden District after facing the impact of COVID-19, namely the 2020-2022 period. The population in this study were all hotels in Baturraden District, Banyumas Regency, namely 113 hotels. Purposive sampling method was used in determining the sample so that the number of samples was determined as many as 72 hotels. The data collection method used a printed questionnaire and obtained 53 respondents. The research approach used a quantitative approach. The data analysis technique was performed using multiple linear regression using the SPSS 26 application. The results of the analysis show that: (1) human capital has a positive and significant effect on business performance, (2) structural capital has no effect on business performance, (3) relational capital has a positive effect and significant on business performance, (4) pricing capability has no effect on business performance. The results of this study have implications for hotel management to create added value for hotels, achieve competitive advantage and good business performance.Keywords: Business Performance, Human Capital, Pricing Capability, Relational Capital, Structural Capita

Akuntansi Dalam Memoderasi Hubungan Kemampuan Menyusun Laporan Keuangan Terhadap Kinerja Ukm

Penelitian ini bertujuan untuk mengetahui pengaruh kemampuan menyusun laporan keuangan terhadap kinerja UKM dan pengaruh teknologi akuntansi dalam memoderasi hubungan kemampuan menyusun laporan keuangan terhadap kinerja UKM di Kabupaten Banyumas. Populasi penelitian ini adalah seluruh pelaku UKM di Kabupaten Banyumas dengan teknik pengambilan sampel menggunakan metode convenience sampling dengan alat bantu SPSS. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 105 responden dan data yang diperoleh dianalisis dengan menggunakan teknik analisis regresi sederhana dan analisis regresi moderasi. Hasil penelitian menyebutkan bahwa terdapat pengaruh positif antara kemampuan menyusun laporan keuangan terhadap kinerja UKM serta teknologi akuntansi memoderasi hubungan kemampuan menyusun laporan keuangan terhadap kinerja UKM. Implikasi dari penelitian ini yaitu kemampuan pelaku UKM dalam penyusunan dan pengelolaan laporan keuangan diharapkan dapat ditingkatkan kembali penerapannya dalam usaha serta mulai meninggalkan sistem manual dan mulai beralih menggunakan teknologi akuntansi dalam pengelolaan keuangan usahanya. Selain itu diharapkan Dinas Tenaga Kerja, Koperasi, dan UMKM dapat memberikan fasilitas berupa pelatihan terkait pengelolaan dan pencatatan keuangan yang baik dan mudah untuk UKM untuk  kemudian diterapkan dalam usaha. Kata kunci : Kemampuan menyusun laporan keuangan, teknologi akuntansi, kinerja UK

E-commerce Sebagai Salah Satu Bentuk Smart Village

Smart Village is currently being researched more intensively to do. With a concept oriented towards solving problems in the village so that it becomes a research issue that is easy to develop, essential points in Smart villages include smart economy. This research focuses on the development of e-commerce to support smart economy programs in smart villages. This research method related to e-commerce system development uses the SDLC (System Development Life Cycle) methodology. A uniform modeling language in design (UML) and system development using web-based programming. The results of this study in the form of a sales information system (e-commerce) for rural communities can be used as a means of information and communication between sellers and buyers in the area of a village. With the existence of this e-commerce system, it can indirectly increase the income of villager

Village Owned Enterprises and Sustainable Economics in Cilacap County

According to Undang-undang Number 6/2014 Village Owned Enterprises (Badan UsahaDesa/ BUMDES) is an economic powerhouse for the village government in attaining Village Origins Income (Pendapatan Asli Desa). This income should be sustainable economically in the long run. Therefore, it is important to examine the determinants of economic sustainability created by Village Owner Enterprises. Based on that, this study will test the effect of socio-cultural, economic characteristics, and social entrepreneurship on sustainable economics.This is quantitative research using the survey method. Questionnaires are using the Likert Scale. Data are taken from 24 Village Owned Enterprises managers in Cilacap Region. The purposive sampling method is employed in order to choose the respondents. Data were then analysed using WarpPLS.The result of statistical testing is as follows. First, economic characteristic has a positive effect on social entrepreneurship. Second, social entrepreneurship has a positive effect on sustainable economics. Third, from the first and second can be concluded that social entrepreneurship fully mediates the effect of economic characteristics on sustainable economics.This is consistent with Resources-based Views. It means that the higher entity capital will lead to a higher induce of social entrepreneurship among village citizens. More social entrepreneurship among its resident will lead to higher economic sustainability in the village.Keywords: Socio-Cultural, Economics Characteristics, Social Entrepreneurship, Sustainable Economics, BUMDE