JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

FULL ISSUE VOLUME 12 NO 2, OKTOBER 2024

Sarinah Joyce M. Rafael — 2025-01-22

FULL ISSUE

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON STOCK PRICES IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

I Gede Cahyadi Putra — 2025-01-22

This study aims to determine the effect of institutional ownership, managerial ownership, independent commissioners, return on assets, and current ratio to stock prices in technology companies listed on the ratio on the share price of technology companies listed on the Indonesia Stock Exchange. Indonesia Stock Exchange. This research is a quantitative type research. The data collection method uses purposive sampling method with several predetermined criteria that have been determined. The analytical tool used to test the hypothesis is multiple linear analysis. The results showed that institutional ownership and return on assets have a positive effect on stock prices in technology companies listed on the Stock Exchange. on stock prices in technology companies listed on the Indonesia Stock Exchange for the period 2020-2022. Indonesia Stock Exchange for the period 2020-2022. Meanwhile, managerial ownership, independent commissioners, and current ratio have no effect on stock prices in technology companies listed on the Indonesia Stock Exchange for the period 2020-2022. on technology companies listed on the Indonesia Stock Exchange for the period 2020-2022.

FENOMENA FLYPAPER EFFECT: STIMULAN ATAU KEMUNDURAN DESENTRALISASI FISKAL?

Rikhard Titing Christopher Bolang — 2025-01-22

This research aims to analyze the flypaper effect phenomenon in East Nusa Tenggara (NTT) Province and its impact on the implementation of fiscal decentralization in East Nusa Tenggara (NTT) Province. Using the panel data regression analysis method based on the choice of models carried out including Random Effect Model, Fixed Effect Model, and Common Effect Model which concluded that the best model used in this study was the Fixed Effect Model through the Chow Test and Hauman Test. The results of the test using the Fixed Effect Model explain that statistically the Balancing Fund variable has a significant effect on regional spending but does not apply to the PAD variable. In terms of the existence of the flypaper effect in the Regency/City government of East Nusa Tenggara Province (NTT), it is concluded that there is a flypaper effect phenomenon which is seen based on the coefficient value of the Balancing Fund variable which is greater than the coefficient value of PAD. So based on this analysis, it is concluded that there is a decline in fiscal decentralization if the use of the Balancing Fund, one of which is the General Allocation Fund (DAU), is still used as a source of financing for regional spending by the Regional Government.

ANALISIS IMPLEMENTASI ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA DIAN JATI MEBEL

Maria Avila Ndese — 2025-01-22

The aim of this research is to determine the cost of production at Dian Jati Mebel based on the Activity Based Costing method. Data collection techniques used in this research include observation, interviews and documentation methods. The data analysis method used in this research is a quantitative descriptive method. Quantitative descriptive analysis techniques are carried out by analyzing financial data obtained from the company. Data analysis was carried out using the Activity Based Costing method to calculate production costs. Based on research results, Mabel Dian Jati still uses traditional methods in determining production costs. Therefore, an activity-based costing method is needed to support Dian Jati Mebel's decision making and help determine production costs accurately.

SYSTEMATIC LITERATUR REVIEW: EQUITY CROWDFUNDING DALAM PERSPEKTIF INVESTOR

Sumayyah Sumayyah — 2025-01-22

Systematic literature review, Equity Crowdfunding,Fintech, Perlindungan Investor, UMKM.

Abstract− The equity crowdfunding business is also based on the principle of trust between the party providing funds, namely investors, and the party managing the funds of MSME actors. So from the case above, it seems that security and protection for investors is not directly proportional to the opportunities for business actors to obtain alternative capital. Therefore, equity crowdfunding investment can also be linked to agency theory. In this research, the descriptive qualitative method is proxied by a literature review. OJK regulations already contain consumer complaint services in the financial services sector. This regulation covers Equity Crowdfunding as a business subject and financial services institution. However, this regulation only provides facilities for consumers who have experienced losses due to violations by business subjects, so the existing protection approach is repressive. Meanwhile, in the context of implementing equity crowdfunding, which is included in the capital markets sector, the legal protection approach that is more emphasized is preventive protection. This is due to the importance of investor confidence in placing their investments in the capital market.

LITERASI KEUANGAN, INKLUSI KEUANGAN DAN FINANCIAL TECHNOLOGY DAMPAKNYA TERHADAP SUSTAINABILITY UMKM TARIK SIDOARJO

Andin Cipta Putri — 2025-01-22

Penyerapan tenaga kerha menjadi salah satu peran bagi Usaha mikro, kecil dan menengah dalam mencapai pertumbuhan perekonomian di negara berkembang khususnya Indonesia. Sidoarjo merupakan salah satu daerah yang menjadi sorotan nasional karena mendapat julukan sebagai “Kota UMKM Indonesia”. Tarik sebagai salah satu bagian yang berada di Kabupaten Sidoarjo memiliki jumlah UMKM relatif banyak. Namun demikian, pelaku UMKM yang kurang mampu mengelola keuangan dengan baik dan masih manual dalam melakukan transaksi penjualan. Menganalisa pengaruh literasi keuangan, inklusi keuangan dan financial technology terhadap keberlangsungan usaha UMKM merupakan tujuan dari penelitian ini. Sampel riset meliputi para pelaku usaha UMKM Kecamatan Tarik yang masih aktif dengan jumlah 100 responden. Penelitian kuantitatif dengan sumber data primer menggunakan kuesioner yang telah dikukan pengujian validitas dan reliabilitas. Peneliti melakukan analisis menggunakan analisis regresi linear berganda dengan teknik pemilahan sampel stratified random sampling. Pengolahan data menggunakan alat bantu program SPSS versi 26.

PERLAKUAN AKUNTANSI KARBON PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS DI INDONESIA

Yohana Febiani Angi — 2025-01-22

Corporate sector consumer non-cyclicals most affected by the Covid pandemic which was marked by a decline in shares in this sector so that what must be maintained in the company is the company value. Company value can be obtained by paying attention to the production process consumer non-cyclicals which leads to a green economy so it is important for companies to implement environmental accounting in financial reporting. The research objective is to evaluate, record, present and report environmental accounting based on PSAK. Assessment of the impact of environmental accounting on the company's financial ratios by calculating the offset of carbon absorption capacity due to production activities. Therefore, this research is limited to calculating the loss of carbon absorption capacity, the potential carbon produced and the impact of other carbon emissions on the production process.

ECONOMIC FACTORS AFFECTING HOME OWNERSHIP STATUS IN INDONESIA 2017-2022

Renta Yustie — 2025-01-22

Home is one of the basic needs for humans. Over time, the function of the house is also growing. Especially in Indonesia, the population is increasing every year, so the need for a place to live is also increasing. This research uses panel data with a sample of 34 provinces in Indonesia with a range from 2017 to 2022. The variables in the study are Home Ownership Status, Gro ss Regional Domestic Product, House Prices and Number of Houses. Calculations using the EViews 9 analysis tool by conducting hypothesis testing and classic assumption tests, it is expected that the variables used in the research are economic factors and have a significant influence and have a positive relationship in home ownership status.