Journal title : Paulus Journal of Accounting (PJA) Frequency : 1 Tahun 2 kali terbitan e-ISSN : 2715-7474 p-ISSN : 2715-9892 Editor-in-Chief : Erna Pasanda Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus Indexing : <a href="https://scholar.google.co.id/citations?hl=en&user=EYujea0AAAAJ&view_op=list_works&citft=1&citft=2&citft=3&email_for_op=skripsiakukip%40gmail.com&authuser=1&gmla=AJsN-F57jLdcGeKC1aWDC7SolRiIfapKMHX5zm4aBO03tYsk9VZcgLV5jhStDG1V89qkH97Yo5exzLvdI_CjjVm_JlvWw60EtP678le4HdJ4sDw4eNy0ZMdqkeZPeiUdvGrO3f39Eewge5M3CNkhbyLmvULG9nkONRjW0xXxhD0ctWbN4TqzLApMoXNzg_DxFVtP8DuN0oS7KfvTaCXZsrJ5R0aGehYZfLMgy9L5WzhWb3yleIhiPw2ojSQnDN40rm068b3LG7dRAKaXCkhq_px8txviFEkKeg">Google Scholar Paulus Journal of Accounting (PJA) berfungsi sebagai media informasi dan pertukaran artikel ilmiah antara staf pengajar, alumni, mahasiswa, praktisi dan pengamat sains di bidang akuntansi dan bisnis . Editor PJA menerima artikel ilmiah tentang penelitian empiris dan studi teoritis yang berkaitan dengan ilmu akuntansi dan bisnis yang tentunya belum pernah dipublikasikan. Paulus Journal of Accounting diterbitkan dua kali setahun pada bulan Juni dan Desember oleh Program Studi Akuntansi Universitas Kristen Indonesia Paulus.
Program Studi Akuntansi Universitas Kristen Indonesia Paulus
Pengaruh Systematic Strategic Planning dan Strategic Business Innovation terhadap Sustainable Performance UMKM: Studi Kasus pada UMKM Makanan dan Minuman kota Makassar
This study aims to analyze the influence of systematic strategic planning and strategic business innovation on the sustainable performance of Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Makassar City. The framework of this study refers to the concept of Triple Bottom Line and Resource-Based View. The research method used is a mixed method with a sequential explanatory design, involving 100 respondents in the quantitative stage and 5 sources in the qualitative stage. Quantitative data analysis was carried out using multiple linear regression, while qualitative data were analyzed using the Miles and Huberman model. The results of the study indicate that systematic strategic planning does not have a significant effect on the sustainable performance of MSMEs, while strategic business innovation has a positive and significant effect on the sustainable performance of MSMEs in Makassar City. The implications of this study are expected to provide insight for MSME entrepreneurs and policy makers in improving business sustainability through strategic business innovation.
Copyright (c) 2025 Paulus Journal of Accounting (PJA)
PENGARUH GREENWASHING DAN SUSTAINABILITY ASSURANCE TERHADAP KINERJA KEUANGAN
This study investigates the impact of greenwashing and sustainability assurance practices on financial performance in companies listed on ASEAN Stock Exchange. The theoretical framework employed are agency theory and signalling theory. The research sample comprises firms operating in sectors with high potential for environmental impact, including basic materials, consumer cyclicals, consumer non-cyclicals, energy, industrials, and technology. Data were obtained from Revinitif, sustainability reports, and corporate financial statements for the 2022–2023 period. The empirical findings reveal that greenwashing practices have a significant negative effect on financial performance at the 1% significance level. In contrast, sustainability assurance has not influence on financial performance. This study contributes to the literature by offering empirical evidence on the effects of greenwashing and sustainability assurance in the context of emerging capital markets.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LIMBAH DENGAN KOMITE KEBERLANJUTAN SEBAGAI VARIABEL MODERASI
The purpose of this study is to analyze the influence of profitability, leverage and company size on waste disclosure with the sustainability committee as a moderating variable. The population is companies in the basic industry, energy and industrial sectors listed on the Indonesia Stock Exchange in 2019-2023, with a total of 296 samples. The data analysis technique uses quantitative analysis and causality, so that multiple linear regression of panel data is used as the analysis tool. The results showed that only profitability and leverage had a positive effect on waste disclosure, while leverage had no effect..The sustainability committee was also unable to strengthen the relationship between profitability, leverage and company size on waste disclosure.
AUDIT REPORT LAG WITH KAP REPUTATION AS A MODERATING VARIABLE IN COMPANIES LISTED ON THE IDX IN THE PERIOD 2021-2023
This study aims to analyze the effect on Audit Report Lag with KAP Reputation as a moderating variable in companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique is purposive sampling obtained 406 companies. This test uses the SmartPLS version 3. Partially it is shown that Solvency, Profitability, Liquidity, and Audit Opinion have no effect, however, Audit Tenure and Company Size have a significant negative effect on Audit Report Lag. KAP Reputation is unable to moderate the effect between the variables Solvency, Profitability, Liquidity, Audit Tenure, and Audit Opinion on Audit Report Lag. However, it is able to moderate the effect of Company Size on Audit Report Lag.
PENGARUH METODE PEMBAYARAN COD DAN PAYLATER TERHADAP KEPUTUSAN PEMBELIAN PADA PLATFORM SHOPEE
This study aims to analyze the influence of Cash on Delivery (COD) and PayLater payment methods on purchase decisions on the Shopee platform among students of the Management Department, Faculty of Economics, Universitas Negeri Medan. Using a quantitative approach with 200 respondents selected through purposive sampling, data were collected via questionnaires and analyzed using multiple linear regression. The results show that both COD and PayLater have a significant partial and simultaneous effect on purchase decisions, with a significance value of 0.000 and a coefficient of determination (R²) of 0.431. This indicates that these two payment methods explain 43.1% of the variation in students’ purchase decisions on Shopee.
PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE
This study aims to examine the effect of profitability and good corporate governance on tax avoidance. The population in this study are food and beverages subsector manufacturing companies listed on the IDX in 2021-2023, with a total sample size of 54 samples. The sampling technique used in this study used Multiple Linear Regression Analysis. The results showed that profitability and the audit committee had a negative effect on tax avoidance. The independent board of commissioners, institutional ownership and managerial ownership have no effect on tax avoidance in food and beverages subsector manufacturing companies listed on the Indonesia Stock Exchange
Anak Agung Putu Gede Bagus Arie Susandya
DAMPAK PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP KUALITAS INFORMASI AKUNTANSI DI INDONESIA
Dampak Penerapan International Financial Reporting Standard (IFRS) terhadap Kualitas Informasi Akuntansi di Indonesia. Penelitian ini berusaha memberikan Gambaran atas dampak penerapan International Financial Reporting Standard (IFRS) terhadap Kualitas Informasi Akuntansi di Indonesia dengan proksi pengukuran relevansi nilai. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review dalam pengumpulan dan analisis data. Data yang ditinjau merupakan artikel yang diperoleh secara online dan terindeks SINTA serta SCOPUS, dengan sebagian besar penelitian berasal dari Indonesia dan sebagian lainnya merupakan penelitian topik terkait pada negara yang memiliki pasar dan perekonomia serupa. Penelitian ini juga mengkaji teori terkait penerapan IFRS terhadap peningkatan relevansi nilai. Hasil penelitian menyimpulkan penerapan IFRS memberikan dampak terhadap relevansi nilai informasi akuntansi yang disajikan dalam laporan keuangan yang selanjutnya menjadi dasar dalam pengambilan keputusan.
ANALISIS KEDISIPLINAN DAN MOTIVASI DALAM MENINGKATKAN KUALITAS KERJA PEGAWAI(STUDI KASUS PADA DISTRIK TELUK KIMI, KABUPATEN NABIRE)
This study aims to analyze the role of discipline and motivation in improving employee work quality in Teluk Kimi District, Nabire Regency. Work discipline and motivation are key factors influencing productivity and the effectiveness of public services. This research employs a qualitative approach with a descriptive method, where data is collected through in-depth interviews, observations, and document studies. The findings indicate that employee discipline levels need improvement, particularly in adherence to work regulations and punctuality. The primary factors affecting discipline include lack of supervision, insufficient enforcement of sanctions, and challenging geographical conditions. Meanwhile, employee motivation is influenced by intrinsic factors such as job satisfaction and social responsibility, as well as extrinsic factors like financial incentives and recognition from leadership.
Copyright (c) 2024 Paulus Journal of Accounting (PJA)
ANALISIS PENGEMBANGAN KARIER DAN PRESTASI KERJA TERHADAP KUALITAS KINERJA PEGAWAI NEGERI SIPIL DI SEKRETARIAT DPRD KABUPATEN NABIRE
This study aims to analyze the influence of career development and work performance on the quality of Civil Servant (PNS) performance at the Nabire Regency DPRD Secretariat. The research method used is quantitative with multiple linear regression analysis, and data processing using SPSS 22. The population of this study consisted of 40 employees, with a sample of 25 people selected using saturated sampling techniques. The results of the study indicate that career development has a positive and significant influence on the quality of PNS performance, emphasizing the importance of investment in human resource development to improve employee performance. However, work performance does not have a significant influence on performance quality, which is likely caused by work environment factors, assessment systems, and employee motivation. Simultaneously, career development and work performance have a significant influence on employee performance quality, indicating that both contribute to increasing the effectiveness of public services in the government environment. The implications of this study point to the need for management to improve the work performance assessment system and improve career development programs in order to achieve more optimal employee performance quality.
ANALISIS SISTEM PENGELOLAAN KEUANGAN DAN KINERJA PERBENDAHARAAN
This study analyzes the financial management system and treasury performance at the Teluk Kimi District Office, Nabire Regency. Using a qualitative approach, data were collected through observation, interviews, and documentation with seven informants who understand the financial management and treasury system. The results of the study indicate that the financial management system has been well structured through planning, implementation, supervision, and reporting that are oriented towards transparency and accountability. Treasury performance is evaluated based on indicators of timeliness of reporting, accountability of budget use, quality of financial reports, and audit results. The main supporting factors include leadership support, staff quality, clear regulations, and utilization of technology. However, challenges such as budget constraints, lack of transparency, suboptimal coordination, and resistance to change still need to be addressed. Key recommendations include increasing human resource capacity, implementing more transparent reporting mechanisms, and optimizing information technology to improve the efficiency and effectiveness of financial management. This study contributes to strengthening regional financial governance by highlighting the importance of the role of stakeholders in improving accountability and transparency in public budget management.
ANALISIS PENGEMBANGAN KARIER PEGAWAI NEGERI SIPIL DI BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN NABIRE
Pengembangan karier Pegawai Negeri Sipil (PNS) merupakan faktor krusial dalam meningkatkan kompetensi, motivasi, serta efektivitas kinerja aparatur negara. Penelitian ini bertujuan untuk menganalisis strategi pengembangan karier PNS di Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Nabire, Provinsi Papua Tengah, dengan fokus pada strategi yang diterapkan, faktor yang memengaruhi keberhasilannya, serta dampaknya terhadap kinerja pegawai. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Analisis data dilakukan dengan pendekatan model interaktif Miles dan Huberman, yang mencakup reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi pengembangan karier di BKPSDM Kabupaten Nabire meliputi pelatihan dan pengembangan (Diklat), promosi dan rotasi jabatan, serta pemanfaatan teknologi digital untuk peningkatan kompetensi pegawai. Namun, pelaksanaan strategi ini masih menghadapi tantangan, seperti keterbatasan anggaran, kurangnya program pelatihan yang terstruktur, serta faktor geografis yang menyulitkan akses terhadap program pengembangan karier. Meskipun demikian, peluang untuk meningkatkan efektivitas pengembangan karier masih terbuka melalui optimalisasi kebijakan, kerja sama dengan lembaga pelatihan, serta pemanfaatan teknologi informasi secara lebih luas.
ANALISIS KINERJA PEGAWAI DALAM PELAKSANAAN TUGAS DAN FUNGSI (TUPOKSI) PADA BAGIAN TATA PEMERINTAHAN SETDA
Pelaksanaan tugas pokok dan fungsi (tupoksi) pegawai merupakan faktor krusial dalam memastikan efektivitas kerja organisasi pemerintah daerah. Bagian Tata Pemerintahan Sekretariat Daerah Kabupaten Intan Jaya memiliki peran strategis dalam koordinasi pemerintahan, administrasi wilayah, dan pengawasan kebijakan daerah. Namun, pada tahun 2023, berbagai tantangan seperti kurangnya pemahaman tupoksi, minimnya pelatihan, keterbatasan sarana dan prasarana, serta lemahnya supervisi pimpinan berdampak pada kinerja pegawai yang belum optimal. Penelitian ini bertujuan untuk menganalisis pelaksanaan tupoksi pegawai di Bagian Tata Pemerintahan, mengidentifikasi faktor pendukung dan penghambat kinerja pegawai, serta menyusun rekomendasi strategis untuk meningkatkan efektivitas kerja. Menggunakan pendekatan kualitatif dengan metode studi kasus, penelitian ini mengumpulkan data melalui wawancara mendalam, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa pemahaman yang jelas terhadap tupoksi, dukungan organisasi yang memadai, serta supervisi yang baik berkontribusi signifikan terhadap peningkatan kinerja pegawai. Sebaliknya, keterbatasan sumber daya, kurangnya pelatihan, dan budaya kerja yang belum optimal menjadi kendala utama. Oleh karena itu, penelitian ini merekomendasikan peningkatan pelatihan pegawai, penguatan supervisi, serta optimalisasi sarana dan prasarana untuk mendukung pelaksanaan tupoksi secara lebih efektif.
FORMULASI STRATEGI BERSAING TERMINAL PETI KEMAS PADA MAKASSAR NEW PORT
This study aims to analyze the Competitive Strategy Formulation of Container Terminals at Makassar New Port. This type of research uses a qualitative approach. This research is an exploratory type of research by identifying and developing Porter's 5 forces strategy. Data analysis conducted in this study is internal and external environmental analysis, TOWS analysis and Porter's 5 Forces in addition to the use of SWOT analysis to analyze the company's internal factors so that it can be known what factors are the strengths and weaknesses. The results of the study indicate that an effective strategy for developing container competitiveness by relying on a strategic location to support container activities and services will make it easier for companies to increase container flow because it is supported by various government regulations and regulations, adding Container Crane Twin Lift equipment to increase productivity, increase the accuracy of container activities, and capital competence and professionalism of HR owned by the company.
UPAYA MENGATASI KEBOCORAN PENERIMAAN RETRIBUSI RUMAH POTONG HEWAN PADA UPACARA ADAT RAMBU SOLO’ KELURAHAN TONGKO SARAPUNG KECAMATAN SANGALLA’ KABUPATEN TANA TORAJA
This study discusses efforts to overcome leakage of Slaughterhouse Retribution (RRPH) revenues during the Rambu Solo' Traditional Ceremony in Tongko Sarapung Village, Sangalla District, Tana Toraja Regency. Leakage of retribution is a problem that has an impact on Regional Original Income (PAD), caused by compromises between collectors and taxpayers, lack of transparency, and ineffective collection mechanisms. This study uses a descriptive qualitative approach through observation and in-depth interviews with various related parties. The results of the study indicate that innovation in payment digitalization, increased supervision, and socialization of regulations can increase public compliance in paying retribution. The implementation of the QRIS system, transparency in recording receipts, and the contribution of local governments in supporting the implementation of traditional ceremonies can be effective strategies in reducing leakage of retribution revenues.
Analisis Strategi Pemasaran Dalam Meningkatkan Volume Penjualan Produk Perusahaan PT. Adi Citra Anggana Kepada PT. Vale Indonesia
Every company must know the environmental changes that occur because it is very important to determine the strategy that the company will set to achieve its goals. For this reason, careful planning is needed in achieving these goals, the easier an environment changes, the greater the impact on strategy implementation, so this is very important in determining marketing strategies. PT Adi Citra Anggana is one of the companies engaged in hose fabrication and supplier in Indonesia. at PT Vale Indonesia PT Adi Citra Anggana is still experiencing sales problems, namely the instability of product sales, therefore this study aims to determine marketing strategies and utilization of opportunities to increase sales volume, this research uses a qualitative design that produces descriptive data from speech or writing from the behavior of PT Adi Citra Anggana itself and uses SOAR analysis to analyze data obtained from interviews and secondary methods. To deal with this, PT Adi Citra Anggana carried out a marketing strategy by choosing to formulate the intended market using segmentation, targeting and positioning and developing a marketing mix or 7P marketing mix consisting of four main elements, namely product, price, distribution, promotion and 3 additional elements, namely people, human, physical facilities from this analysis obtained strategies including promotion, approach and establish good relationships with all managers of each department as well as with the leaders of contracting companies at PT. Vale Indonesia, conducting market research on the needs of hose, adapter and fire slevee products, increasing customer trust by issuing new products according to consumer input with the best superior quality, maximizing every service and service by providing a good response, developing human resources by conducting marketing training to employees, management makes monthly and annual sales targets.
ANALISIS PENGELOLAAN KEBIJAKAN PUBLIK DATA TERPADU KESEJAHTERAAN SOSIAL PADA DINAS SOSIAL KABUPATEN TORAJA UTARA: IMPLEMENTASI DAN TANTANGAN
Pengelolaan Data Terpadu Kesejahteraan Sosial (DTKS) memiliki peran krusial dalam efektivitas program kesejahteraan sosial di Indonesia, termasuk di Kabupaten Toraja Utara. Penelitian ini bertujuan untuk menganalisis implementasi pengelolaan kebijakan publik DTKS, mengidentifikasi tantangan yang dihadapi, serta merumuskan upaya mengatasi kendala yang dihadapi oleh Dinas Sosial Kabupaten Toraja Utara. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif. Data dikumpulkan melalui wawancara mendalam, observasi, serta studi dokumen kebijakan terkait. Hasil penelitian menunjukkan bahwa implementasi kebijakan pengelolaan DTKS masih menghadapi berbagai tantangan, seperti validitas dan akurasi data yang rendah, keterbatasan sumber daya manusia, infrastruktur teknologi yang kurang memadai, serta koordinasi antarinstansi yang belum optimal. Untuk mengatasi tantangan tersebut, penelitian ini merekomendasikan upaya-upaya peningkatan kapasitas sumber daya manusia melalui pelatihan rutin, optimalisasi pemanfaatan teknologi informasi, penguatan koordinasi antarinstansi, serta penyusunan regulasi daerah yang lebih adaptif. Dengan menerapkan upaya ini, diharapkan pengelolaan DTKS dapat lebih efektif dan efisien dalam mendukung program kesejahteraan sosial yang tepat sasaran.
Kebijakan Publik, Data Terpadu Kesejahteraan Sosial, Implementasi Kebijakan, Efektivitas, Strategi Optimalisasi.
PERAN INSPEKTORAT DALAM MELAKUKAN REVIU PADA LAPORAN KEUANGAN PEMERINTAH DAERAH DI KABUPATEN NABIRE
This study analyzes the role of the Inspectorate in reviewing the Regional Government Financial Report (LKPD) in Nabire Regency. Through qualitative methods, data were collected from interviews, observations, and documentation with seven informants. The results of the study indicate that the role of the Inspectorate is very important in ensuring accountability and transparency of regional finances through systematic review stages, including preparation, data collection, analysis, and follow-up monitoring. The main challenges include limited human resources, budget, and resistance from related agencies. To overcome this, capacity building, technology utilization, and collaboration between parties are needed. With an effective review process, regional financial management can be improved, providing greater benefits to the community, and increasing public trust in the regional government. This study provides strategic insights for better regional financial management.
ANALISIS PERAN PEKERJA SOSIAL DALAM PENANGANAN ANAK KORBAN KEKERASAN SEKSUAL PADA DINAS SOSIAL KABUPATEN TORAJA UTARA
This study analyzes the role of social workers (Peksos) in handling child victims of sexual violence in North Toraja Regency. Using a qualitative approach, this study explores the main tasks of Peksos, such as initial assessment, psychosocial intervention, legal assistance, social reintegration, and advocacy. The results of the study indicate that the role of Peksos is very important in supporting victim recovery, but its effectiveness is hampered by minimal resources, social stigma, and weak cross-agency coordination. This study provides strategic recommendations, including trauma-based training, increased collaboration between agencies, and community education. These findings are expected to strengthen the child protection system in North Toraja and become a model for other areas with similar contexts.
Pengaruh Kecerdasan Emosional Dan Motivasi Terhadap Kinerja Pegawai Pada Dinas Komunikasi Dan Informatika Provinsi Papua Tengah
This study aims to analyze the influence of emotional intelligence and motivation on employee performance at the Communication and Informatics Office. Employee performance is an important factor in achieving organizational goals, and factors such as emotional intelligence and motivation are considered to influence the level of performance. This study uses a quantitative method with a survey approach, where data is collected through questionnaires distributed to employees of the Communication and Informatics Office. The data analysis technique used is multiple linear regression to test the influence of emotional intelligence and motivation on employee performance simultaneously. The results of the study indicate that emotional intelligence and motivation have a significant influence on employee performance. Specifically, emotional intelligence plays an important role in improving interpersonal relationships and stress management in the workplace, while motivation acts as a driving factor in achieving individual and organizational goals. These findings are expected to be the basis for developing more effective HR management strategies in improving employee performance at the Communication and Informatics Office.
Inovasi Produk dan Proses sebagai Kunci Keunggulan Bersaing UKM Kuliner
Penelitian ini bertujuan untuk mengkaji peran inovasi produk dan proses dalam meningkatkan keunggulan bersaing Usaha Kecil dan Menengah (UKM) kuliner di Kota Makassar. Pendekatan kuantitatif digunakan dengan mengumpulkan data dari sejumlah pelaku UKM melalui kuesioner. Hasil penelitian menunjukkan bahwa inovasi produk, seperti pengembangan menu baru yang sesuai dengan preferensi konsumen, dan inovasi proses, seperti efisiensi operasional dan penerapan teknologi, berkontribusi signifikan terhadap daya saing UKM. Faktor pendukung lain, seperti kemampuan manajerial dan pemanfaatan digital marketing, turut memperkuat hubungan ini. Studi ini memberikan implikasi praktis bahwa UKM kuliner harus terus berinovasi secara berkelanjutan untuk menghadapi persaingan yang semakin ketat di pasar. Penelitian ini juga memberikan rekomendasi untuk memperkuat strategi inovasi melalui kemitraan strategis dan penggunaan teknologi digital.
Kompetensi Digital dan Inovasi Karyawan: Peran Moderasi Kepuasan Kerja (Studi padaUKM Kuliner Kota Bekasi)
Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi digital terhadap inovasi karyawan, dengan kepuasan kerja sebagai variabel moderasi, pada UKM kuliner di Kota Bekasi. Penelitian menggunakan pendekatan kuantitatif dengan metode Partial Least Square-Structural Equation Modeling (PLS-SEM). Data diperoleh melalui kuesioner dari 96 responden yang bekerja di UKM kuliner yang telah memanfaatkan teknologi digital. Hasil penelitian menunjukkan bahwa kompetensi digital memiliki pengaruh positif dan signifikan terhadap inovasi karyawan. Kompetensi digital juga berpengaruh signifikan terhadap kepuasan kerja, sementara kepuasan kerja terbukti secara langsung meningkatkan inovasi karyawan. Namun, kepuasan kerja tidak memoderasi hubungan antara kompetensi digital dan inovasi karyawan secara signifikan. Penelitian ini memberikan wawasan baru dengan menyoroti pentingnya kompetensi digital sebagai penggerak utama inovasi, khususnya dalam sektor UKM kuliner. Selain itu, temuan ini menunjukkan bahwa faktor kepuasan kerja memegang peran penting dalam mendukung inovasi, meskipun bukan sebagai mediator yang kuat. Penelitian ini memiliki implikasi praktis dalam pengembangan pelatihan digital dan strategi peningkatan kepuasan kerja untuk mendukung daya saing UKM di era digital. Fokus pada UKM kuliner di Kota Bekasi menjadi kontribusi unik yang memperkaya literatur tentang pengelolaan sumber daya manusia di sektor ini.
Dari Krisis ke Komitmen: Evaluasi Perubahan dalam Laporan Keberlanjutan Perusahaan Farmasi Periode 2020-2023
Penelitian ini bertujuan untuk mengevaluasi perubahan dalam laporan keberlanjutan perusahaan farmasi selama periode 2020-2023, dengan fokus pada dampak krisis pandemi COVID-19 terhadap komitmen perusahaan terhadap keberlanjutan lingkungan dan sosial. Pandemi memicu tekanan yang belum pernah terjadi sebelumnya terhadap perusahaan farmasi, menuntut mereka untuk menyeimbangkan tanggung jawab sosial, pengurangan jejak karbon, serta kontribusi terhadap kesehatan global. Melalui analisis kualitatif laporan keberlanjutan dari empat perusahaan farmasi besar di Indonesia, penelitian ini menemukan bahwa pandemi mempercepat peningkatan komitmen terhadap keselamatan kerja dan kesehatan karyawan, tetapi juga mengungkapkan bahwa perusahaan seperti Indofarma mengalami penurunan komitmen akibat masalah tata kelola dan restrukturisasi utang.
Household Consumption Pattern Changes Due to VAT Rate Increase A Case Study in South Tangerang
This study aims to evaluate the effects of the Value-Added Tax (VAT) rate increase on changes in household consumption patterns in South Tangerang City. The VAT rate increase, implemented as part of the government’s strategy to boost state revenue, has the potential to influence both purchasing power and consumer preferences. This research collected primary data through household surveys and interviews with selected households in the region. The analysis reveals that the VAT rate increase significantly reduces the consumption of secondary and tertiary goods, while essential goods consumption remains relatively stable. These findings provide insight into public response to tax policy changes and their impact on consumption structure. In conclusion, the VAT rate increase policy requires careful review to maintain a balance between state revenue growth and public purchasing power.
PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN
Kinerja perusahaan menjadi hal yang penting yang harus dicapai oleh setiap perusahaan dimanapun, karena kinerja merupakan cerminan dari kemampuan perusahaan dalam mengelola dan menghasilkan sumber dayanya. Penelitian ini bertujuan untuk mengetahui pengaruh Green Accounting, Corporate Social Responsibility dan Komite Audit terhadap Kinerja Perusahaan. Penelitian ini berlangsung selama lima tahun, dari 2018 hingga 2022, dan melibatkan seluruh perusahaan sektor Consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sample dengan tehnik purposive sampling menghasilkan 19 perusahaan berdasarkan kriteria yang ditetapkan. Data yang digunakan berasal dari sumber sekunder, yaitu situs web resmi perusahaan dan BEI. Analisis yang digunakan adalah analisis regresi data panel yang diolah menggunakan aplikasi Eviews versi 9. Hasil penelitian ini menunjukan bahwa green accounting secara parsial memiliki pengaruh terhadap kinerja perusahaan, Corporate Social Responsibility dan Komite Audit secara parsial tidak memiliki pengaruh terhadap kinerja Perusahaan.
Penerapan Finansial Fit : Mengajak Anak Smk Untuk Berinvestasi Yang Menguntungkan Bukan Judi Online
Pengabdian kepada masyarakat ini merespons maraknya keterlibatan remaja dalam judi online dengan mengedukasi siswa SMK Yayasan Islam Nurul Fajar Bogor tentang alternatif investasi yang aman. Program "Finansial Fit" yang diikuti 63 siswa ini menggunakan pendekatan sosialisasi langsung dan diskusi interaktif untuk mencegah risiko judi online melalui pemahaman investasi yang menguntungkan. Hasil menunjukkan perubahan persepsi signifikan, dimana peserta yang awalnya tertarik dengan iming-iming keuntungan cepat dari judi online, beralih pada perencanaan keuangan jangka panjang melalui instrumen investasi legal seperti tabungan berjangka, reksadana, dan emas.
Analisis Biaya, Volume, Laba untuk Perencanaan Laba UMKM
Tujuan dari penelitian ini yakni untuk mengetahui penerapan analisis CVP pada UMKM. Metode penelitian yang digunakan yakni review literatur yang merupakan suatu metode secara eksplisit, sistematis dan reprodusibel untuk mengidentifikasi, mengevaluasi dan mengsintesis temuan dan ide penelitian yang dihasilkan oleh peneliti dijurnal yang ada.. Jenis penelitian yaitu penelitian kualitatif dengan objek penelitian pada UMKM. Artikel yang dipakai pada penelitian ini berjumlah 7 artikel jurnal publikasi yang diperoleh dari google scholar. Adapun rujukan dari riset ini diperoleh berdasarkan rujukan jurnal maupun artikel yang diterbitkan melalui jurnal online dengan kata kunci “perencanaan laba umkm”.pdf. Hasil penelitian ini ditemukan bahwa penerapan analisis CVP sebagai alat perencanaan laba belum banyak diterapakan di semua UMKM, sehingga banyak yang tidak mengetahui peluang potensial dan perkiraan laba/rugi operasi untuk periode mendatang. Perencanaan laba dengan analisis CVP, dapat membantu manajer untuk mencapai tujuan sesuai rencana, sehingga terhindar dari kerugian dan dapat memperoleh keuntungan yang bisa dilihat dari perhitungan BEP, perhitungan titik aman penjualan atau Margin Of Safety dan Contribusi Margin.
The Effect of Fraud Diamond on Fraudulence on Financial Reporting
The purpose of this study is to investigate the effect of fraud diamond on financial statement fraud. The fraud diamond theory consists of four factors that influence the occurrence of fraud, namely pressure, opportunity, rationalization, and ability. This study uses agency theory and fraud diamond theory to explain the relationship between variables. The population in this study includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The sample selection was carried out using purposive sampling method, which resulted in 219 samples. Data were analyzed using multiple linear regression, and hypothesis testing was carried out through a partial test (t test). The results of this study indicate that three factors of the fraud diamond, namely pressure, rationalization, and ability, have a positive and significant influence on financial statement fraud. This study shows that an increase in each of these factors significantly increases financial statement fraud in manufacturing companies in Indonesia during the period 2020-2022.
Analisis Implementasi Strategi Manajemen dan Dampaknya terhadap Kinerja Perusahaan : Studi Kasus PT Indofood CBP Sukses Makmur Tbk Industri FMCG Indonesia Tahun 2022
This study discusses the implementation of management strategies and their impact on the performance of PT Indofood CBP Sukses Makmur Tbk in the FMCG industry in Indonesia. The research employs a qualitative approach with content analysis and a strategic management theory framework. The results of the study include the vision, mission, and core values of the company, as well as an analysis of market structure, aiming to provide insights into best practices in competitive strategy implementation in the FMCG industry in Indonesia. PT Indofood CBP Sukses Makmur Tbk has strengths in product diversification, extensive distribution networks, deep industry experience, and active research and development. However, weaknesses such as dependence on core products, slow response to market trends, and weak brand management exist. The company's strategies encompass sustainability, innovation, human resource development, retail outlet expansion, operational efficiency enhancement, and product innovation. Porter's Five Forces analysis reveals the challenges and opportunities faced by the company in a complex market environment
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN PENETAPAN HARGA JUAL PADA USAHA AROMA COTO GAGAK DI MAKASSAR
Penelitian ini bertujuan untuk menganalisis harga pokok produksi dan penetapan harga jual pada usaha Aroma Coto Gagak di Makassar. Variabel penelitian ini yaitu Harga Pokok Produksi dan Harga Jual. Populasi dan sampel pada penelitian ini adalah data mengenai biaya bahan baku, biaya tenaga kerja, biaya overhead pada Aroma Coto Gagak di Makassar bulan Juli 2023. Pengumpulan data dilakukan dengan wawancara dan observasi langsung ke Aroma Coto Gagak di Makassar. Analisis data dilakukan menggunakan metode Full Costing dan metode Cost Plus Pricing. Hasil penelitian Harga Pokok Produksi pada Aroma Coto Gagak di Makassar menggunakan metode Full Costing sebesar Rp33.271 dan untuk Penetapan Harga Jual menggunakan metode Cost Plus Pricing sebesar Rp36.599 untuk satu porsi coto.
PENGARUH KOMPENSASI MANAJEMEN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE
This study aims to identify and analyze factors influencing tax avoidance. It employs a descriptive research design using a quantitative approach with linear regression. Data were obtained from the official website of the Indonesia Stock Exchange, financial reports, and annual reports of state-owned enterprises for the period 2020-2022. Regression analysis linking Management Compensation and Audit Committee variables with ETR shows that neither Management Compensation nor Audit Committee significantly influences ETR (Hypotheses rejected).