Jurnal Akuntansi

THE INFLUENCE OF DIGITAL TECHNOLOGY, IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS, AND INTERNAL CONTROL SYSTEMS ON COOPERATIVE PERFORMANCE

Sahala Purba — 2024-10-31

This research aims to determine whether Digital Technology, Management Accounting Systems, and Internal Control Systems influence Cooperative Performance at the CU Sondang Nauli Kabanjahe Savings and Loans Cooperative. The type of research used is quantitative descriptive. The population in this study consisted of all administrators and employees at the CU Sondang Nauli Kabanjahe Savings and Loans Cooperative, with a sample of 87 people, including administrators and employees. The data type used in this research is quantitative data, and the primary data source is primary data. Data collection techniques using questionnaires. The data analysis technique used in this research is descriptive statistics. In testing the quality of primary data, researchers conducted validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests using the SPSS 26 application. The research shows that, individually, Digital Technology the Application of Accounting and Control Information Systems positively and significantly affects Cooperative Performance.

ENVIRONMENTAL MANAGEMENT STRATEGY USING EMA WITH MFCA IN CEMENT PRODUCTION ACTIVITIES

Firdha Rahmiyanti — 2024-10-31

Penelitian ini mengkaji implementasi environmental management accounting (EMA) dengan material flow cost accounting (MFCA), yang berkaitan dengan biaya-biaya lingkungan yang timbul dan bagaimana penggunaan bahan baku dan energi dalam proses produksi sebagai strategi manajemen ekologi. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Hasil dari penelitian ini menunjukkan bahwa dengan menerapkan EMA dengan MFCA, diperoleh informasi bahwa dari seluruh biaya bahan baku, 92% merupakan output positif, dan 8% merupakan output negatif. Pada bagian produksi, 89% biaya energi menjadi output positif, dan 11% menjadi output negatif. Sebaliknya, perusahaan mengalami kerugian material sebesar Rp 75.648.480.000 atau 8%. Dengan mengetahui biaya kerugian tersebut, diharapkan perusahaan dapat memperbaiki proses produksi untuk mengurangi kerugian biaya produksi dan terus menerus memperbaiki pemborosan yang terjadi untuk meminimalisir dampak negatif terhadap lingkungan.

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, INVENTORY INTENSITY, AND COMPANY SIZE ON TAX AGGRESSIVENESS

Tahany Nur Fadhilah — 2024-10-31

This research empirically tests the influence of CSR, leverage, inventory intensity, and company size on tax aggressiveness. The secondary data is in the form of financial and sustainability reports of manufacturing companies listed on the IDX in 2019-2021. Samples were taken using a purposive sampling method with multiple linear regression analysis. The population of this study is 217 companies, with a sample of 78 companies studied for three years, so the total sample is 234. The results of this study reveal that tax aggressiveness on CSR has a negative influence, leverage has a positive impact, inventory intensity has a positive influence, and company size hasn’t impact on this.

CAPITAL MARKET REACTION TO THE PSBB ANNOUNCEMENT (EVENT STUDY ON CLOTHING AND LUXURY GOODS COMPANIES)

Devi Pramita Sari — 2024-10-31

This research examines the information content in government announcements regarding the implementation of Large-Scale Social Restrictions. Signaling theory assumes that published announcements are necessary signals or information for investors to make decisions regarding investment. The research methodology used is quantitative, using secondary data in the form of daily closing prices, stock trading volume, number of shares in circulation, and the IHSG index of clothing and luxury goods sector companies listed on the Indonesia Stock Exchange in 2020. The duration of observation is 30 days, starting from before the announcement and continuing 30 days after the announcement. The Kolmogorov-Smirnov normality test and paired sample t-test were used to test the hypothesis. The research results show no significant difference in the average actual return, average abnormal return, and average trading volume activity variables before and after implementing the Large-Scale Social Restrictions policy. These results show that the market did not react to the announcement of implementing the Large-Scale Social Restrictions policy because market players tended not to capture the information.

THE ROLE OF SUSTAINABILITY IN GREEN BONDS, AND ITS IMPACT ON FIRM PERFORMANCE

Christiana Fara Dharmastuti — 2024-10-31

Sustainability issues and practices have now become an important part and an interesting trend around the world. Companies in running their business are required not only to take into account economic factors, but also to pay attention to sustainability practices. In the financial sector, one of the sustainability supports through funding through green bonds, namely green bonds. This study aims to analyze the effect of corporate sustainability practices in terms of the 3 P's (Profit, Planet, People) on the decision to issue green bonds and their impact on company performance. The study was conducted on companies in ASIA with the subject of 78 companies from 10 countries. Data was obtained from the Climate Bonds Initiative, International Capital Market Association, IDX and Yahoo Finance and from the company's website. Hypothesis testing using the Smart PLS application. The test results show that people affect the decision of green bonds and company performance, while profit and planet have no significant effect on green bonds or company performance.

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CURRENT RATIO, AND PROFITABILITY ON COMPANY VALUE

Jonathan Donny Felix — 2024-10-31

This study aims to determine and analyse the effect of corporate social responsibility, current ratio, and profitability on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2020. The research method used is quantitative method. Quantitative research methods can be interpreted as methods in the population. This research is usually used to examine certain populations or samples. Data collection using research instruments. The population or subject in this study are companies in the consumer goods industry sector with a total population of 60 companies listed on the Indonesia Stock Exchange. The sampling technique used is saturated sampling. The data was analysed through descriptive statistical analysis, model feasibility test, classical assumption test, multiple linear regression analysis, and coefficient of determination. Hypothesis testing used is the t test statistical method with IBM SPSS 26 software. The results showed that corporate social responsibility, current ratio and profitability affect firm value.