https://proceeding.unikal.ac.id/index.php/jpcaf <p>Journal Paper Competition Accounting Festival</p> en-US [email protected] (Habib Khoiri) [email protected] (Farida Nurina) Wed, 03 Apr 2024 00:00:00 +0000 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1853 Purpose – This research aims to determine and analyze financial distress in food and beverage companies 2017-2021. Design/methodology/approach – The type of data used in this research is Secondary Data which is a data collection method in this research using documentation methods and looking at the data of each company with the aim of obtaining data that can support research on food and beverage sub-sector companies in the 2017- 2021 period. This data was obtained from financial reports in the Food and Beverage sector listed on the Indonesia Stock Exchange in the 2017-2021 period which met the research sample criteria, and analyzed using the Altman Z-Score method and the Springate method. Findings – The research results show that based on the Altman ZScore method, there are 94 food and beverage companies in the healthy category, 45 food and beverage companies in the gray area category, and 3 food and beverage companies in the bankrupt category. Based on the results of the Springate method, it shows that there are 107 food and beverage companies in a healthy condition, and there are 64 food and beverage companies in the bankrupt category Ida Ruswanti, M. Maulidin Fachrur Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1853 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1857 This Reseach aims to analyze the influence of operating cash flow, loan to deposit ratio, return on equity on stock returns in banking companies listed on the indonesia stock exchange in 2020- 2022. This Research method uses casual research which is a form of quantitative reseach type. The data collection method was carried out by purposive sampling with a sample 113 samples of banking companies listed on the indonesia stock exchange in 2020-2022. The Analysis technique used in this research is multiple linier regression analysis and residual test with SPSS (Statistical Product and Service Solution). The results showed that Operating Cash Flow had a negative and insignificant effect on stock returns, Loan to Deposit Ratio had a negative and significant effect on stock returns, Return on Equity had a negative and insignificant effect on stock returns. Alfin Rizka Defa Syahputa Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1857 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1858 This study aims to test and analyze the influence of workload, compensation and job satisfaction on employee performance at PD. Syukestex Pekalongan. This research is a correlational type of quantitative research with research subjects of 56 respondents. This research is a correlational type of quantitative research with research subjects of 56 respondents. The data collection method uses a questionnaire. The data analysis method used is multiple linear regression with the SPSS program. The research results show that workload has a significant negative effect on performance with a significance of 0.000, compensation has a significant positive effect on performance with a significance of 0.049 and job satisfaction has a significant positive effect on performance with a significance of 0.038 Faradisa Rosyada, Siti Nurhayati, Ahmad Syaiful Affa Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1858 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1859 This research aims to test and analyze the influence of Debt Equity Ratio, Return on Assets, Firm Size and Current Raito on Price To Book Value. The research method applied is causal. The population in this research is IDX 30 Indexed Companies Listed on the IDX with a total of 30 companies, for the period 2020- 2022. The sampling technique used was Accidental Sampling with a sample size of 30 companies. Multiple Linear Regression Method. The research results concluded that the Debt to Equity Ratio had a negative and significant effect on Price to Book Value. Return On Assets has a positive and significant effect on Price to Book Value. Company size has a positive and insignificant effect on Price to Book Value. Current Ratio has a positive and insignificant effect on Price to Book Value. Danang Sunu Pamungkas, Meliza Pamungkas Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1859 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1860 Purpose – The purpose of this study is to examine the effect of carbon accounting and financial performance of Indonesian firm. Carbon emission on accounting is one of the voluntary disclosures made by companies. The author studies the character of audit quality and firm size in carbon accounting on financial performance. Design/methodology/approach – Firms reporting emission data based on Carbon Disclosure Project (CDP) and PROPER report are considered for empirical analysis and Indonesian company data has been collected for the period 2018 to 2022. This study uses Partial Least Square models. The results were also examined for the potential role of firm size and audit quality using a moderation model. Findings – Results indicate that disclosure of carbon emissions and environmental performance has a significant negative influence on financial performance with a significance level less than 5%. This research also finds that firm size can strengthen the negative influence of carbon accounting on financial performance with a significance less than 10%. On the other hand, audit quality weakens the negative influence of carbon emissions disclosure on financial performance. However, for financial performance, the role of audit quality is less significant. Originality/value – This study expands existing studies on financial performance in the context of sustainability and also in the context of carbon accounting, where carbon accounting disclosure is something that companies voluntarily undertake. This study explains the character of audit quality in relation to external guarantor which can influence the influence of carbon accounting on financial performance. In addition, it will answer whether companies that have large assets can influence financial performance in relation to carbon accounting. Anderson Jonathan Effendy, Vidya Putri Winarsih Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1860 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1861 A sustainable economy is an economy that meets the needs of the present without compromising the ability of future generations to meet their needs. So fundamental changes are needed in business operations and natural resource management. Good GCG can contribute to a sustainable economy in many ways, to increase company transparency and accountability. Good GCG ensures that companies disclose financial and operational information transparently to stakeholders. A sustainable economy has become a major focus in formulating global development policies, with the aim of achieving a balance between economic growth, environmental sustainability and social justice. This research explores the important role of Good Corporate Governance (GCG) in shaping the sustainable development revolution. GCG is key in ensuring that business practices and company policies not only benefit internal stakeholders, but also have a positive impact on society and the surrounding environment. Through the application of GCG principles, companies are able to integrate economic, social and environmental aspects into their business strategy. GCG creates a foundation for transparency, accountability and effective participation, building public trust and reducing corporate financial and reputational risks. This research also discusses the role of stakeholders, including government, investors and civil society, in encouraging sustainable GCG practices. The results of this research provide an in-depth view of how GCG is not just regulatory compliance, but a key element in creating a sustainable economy. Muhamad Reza Pahlevi, Diah Amelia Azzahra, Yeni Farida Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1861 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1862 The evaluation of business governance aims to enhance effectiveness and reduce fraudulent activities through the implementation of Good Corporate Governance. Using a qualitative phenomenological approach, with both primary and secondary sources, this research investigates business governance in SMEs in Magelang through interviews with business stakeholders. Data from approximately 2,030 SMEs in Magelang were gathered, with Bakmie Seratus, Waroeng Kemboelan, and Angkringan Mamen selected as sample SMEs. These three SMEs have implemented business governance in a straightforward manner. (1) Transparency Principle: All three SMEs have implemented transparency principles regarding their income and expenses. (2) Accountability Principle: These SMEs have implemented accountability principles by assigning responsibilities according to their tasks. (3) Responsibility Principle: While these SMEs have implemented responsibility principles, further evaluation is needed for efficiency. (4) Independence Principle: The three SMEs have implemented this principle through self-ownership of capital. (5) Fairness and Equality Principle: These SMEs have implemented this principle through a flexible work system. Of particular interest is that Bakmie Seratus employs a "Pop-up Kitchen" sales system, introducing a unique aspect that could potentially lead to fraud. The purpose of this research is to understand and evaluate the implementation of Good Corporate Governance with the goal of accelerating business growth and fostering loyalty among stakeholders for sustainable business continuity. Egi Kurniawan, Salma Nur Fadhilatil Hidayah Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1862 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1863 Sustainable Development is focused on three principles, namely economic development principles, social principles and environmental principles. The implementation of Good Corporate Governance in Bukittinggi aims to be sustainable by implementing the program as a form of obligation by providing positive impacts and benefits for the community. After distributing a survey to students in the city of Bukittinggi with a questionnaire filled in by 50 respondents, it can be concluded that almost all students agree with the implementation of GCG in Bukittinggi. Vera Arviana Nur Safitri, Stephanny Eka Putri, Syfa Wulan Syahada Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1863 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1864 Purpose – This research aims to determine the influence of fundamental and technical analysis on stock prices. The research findings can serve as additional information and reference material for stock investors in making investment decisions. Design/methodology/approach – The research is quantitative, data is obtained through documentation techniques. The sampling method is purposive sampling. The sample consists of 10 companies, with a total of 39 research data. The analytical model used is multiple linear regression and used SPSS v20. Findings – The results showed that: (1) Return On Asset has a negative and non-significant effect on stock prices, (2) Debt to Equity Ratio has a negative and significant effect on stock prices, (3) Current Ratio has a negative and non-significant effect on stock prices, (4) Earnings Per Share has a positive and significant effect on stock prices, (5) Price to Book Value has a positive and significant effect on stock prices, (6) Trading Volume has a positive and non-significant effect on stock prices, (7) IHSG has a negative and non-significant effect on stock prices. Originality/value – This research was conducted during the COVID-19 pandemic, which led to a global recession. Consequently, the research findings depict the investment climate at that time. Riki Ardianto, Mahirun Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1864 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1865 This research aims to test and analyze the influence of brand image, product quality and price on purchasing decisions for Sirwal Rossskar trousers in Pemalang. The population in this study are consumers who have purchased Sirwal Rosskar trousers in Pemalang. The sample for this research was 100 respondents / consumers, the sample method used was purposive sampling. The analytical method used to test the hypothesis in this research is SPSS.20. The results of thisresearch show that brand image has a negative and insignificant effect on purchasing decisions, product quality and price have a positive and significant effect on purchasing decisions. Design/methodology/approach – Data Primer, Kuesioner, SPSS.20. Findings – Citra Merek berpengaruh negatif dan tidak signifikan terhadap Keputusan pembelian, Kualitas Produk berpengaruh positif dan signifikan terhadap Keputusan pembelian, Harga berpengaruh positif dan signifikan terhadap Keputusan pembelian. Originality/value – Objek yang diteliti, Teknik pengumpulan data, Penambahan variabel independen. Anjarsari, Choliq Sabana Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1865 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1866 VAT and PPnBM are imposed on consumption activities. According to theory, there is a correlation between income and consumption. Meanwhile, consumption has a correlation with VAT and PPnBM so that indirectly there is a correlation between income and VAT and PPnBM. This research was conducted to prove this theory using GDP data, household consumption, as well as VAT and PPnBM Indonesia for 2017-2022 using the multiple linear regression test. The results obtained show that there is a positive correlation between GDP and VAT and PPnBM and a negative correlation between consumption and VAT and PPnBM. Achmad Zamrud Fuadi Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1866 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1867 Purpose – Industri farmasi sangat erat kaitannya dengan alam, sehingga operasionalnya akan berdampak pada keberlanjutan ekosistem di mana industri tersebut beroperasi. Unsur alam dan lingkungan akan mempengaruhi kinerja keuangan suatu perusahaan jika diperhitungkan dengan baik. Penelitian ini bertujuan untuk menguji Pengaruh Environmental Performance, Green Accounting, dan Sustanability Report terhadap Profitabilitas Perusahaan. Design/methodology/approach – Sampel dipilih dengan menggunakan metode purposive sampling dengan tiga kriteria yang menghasilkan 18 perusahaan yang layak diobservasi. Penelitian ini menggunakan analisis regresi berganda dengan menggunakan program Eviews ver 10. Pada penelitian ini, variabel environmental performance diukur dengan menggunakan nilai peringkat PROPER, variabel green accounting dengan menggunakan metode dummy, dan variabel profitabilitas perusahaan menggunakan ROA. Findings – Berdasarkan hasil analisis menunjukkan bahwa environmental performance, green accounting, dan sustanability report tidak berpengaruh pada profitabilitas perusahaan. Originality/value – Penelitian ini mencoba untuk meneliti bagaimana pengaruh environmental performance, green accounting, dan sustanability report terhadap profitabilitas pada perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2021-2022. Devinta Cahya Ningsih, Yulita Nur Adivaturrahma, Khoiriyah Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1867 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1868 Purpose – Economic growth is the primary focus in the development of a country. In recent decades, awareness of the crucial role of Good Corporate Governance (GCG) in supporting stability and economic growth has been increasing.This research aims to fill the knowledge gap by focusing on the influence of good corporate governance on economic growth in Indonesia. Design/methodology/approach – This research utilizes secondary data from the annual financial reports of the period 2020-2022, sourced from the official website of the Indonesia Stock Exchange (Bursa Efek Indonesia or BEI). The data is processed using Eviews 9 with panel data analysis techniques, which is a combination of time series and crosssectional data. Findings – The research results indicate that institutional ownership and managerial ownership individually, do not have a significant impact on economic growth in Indonesia, with respective pvalues of 0.1348 and 0.1470, which are greater than the significance level of 5%. Meanwhile, audit committees and the board of commissioners, individually, have a significant influence on economic growth in Indonesia, with respective pvalues of 0.0466 and 0.0163, which are smaller than the significance level of 5%. Simultaneously, the variables of institutional ownership, managerial ownership, audit committees, and the board of commissioners do not affect economic growth in Indonesia, as the p-value for the Fstatistic is 0.198, which is greater than the 5% significance level. Therefore, Good Corporate Governance influences economic growth, but only through the indicators of audit committees and the board of commissioners. Originality/value – The novelty of this research lies in the limited number of studies specifically Nazwa Yusri Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1868 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1869 This research aims to determine the influence of institutional ownership, audit committee, independent board of commissioners, leverage, fixed asset intensity and operational cash flow on tax avoidance in Consumer Goods Industry companies listed on the IDX in 2018 - 2022. The population in this research is Consumer Goods Industrial Companies registered on the IDX in 2018 - 2022. In this research the sample was taken using the Purposive Sampling technique. The sample in this research was 27 companies. The analytical tool used in this research is multiple linear regression. Based on the results of hypothesis testing, it is known that Managerial Ownership, Audit Committee, Leverage and Operating Cash Flow have an effect on tax avoidance, while the Independent Board of Commissioners and fixed asset intensity have no effect on tax avoidance. Malina Fiaris Unarga, Syafnita, Dian Priatiningsih Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1869 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1870 This research aims to analyze the effect of implementing Green Accounting on the performance of PT. SIDOMUNCUL Tbk. and investors' views on the capital market over a period of 4 years (2019 – 2022). This research uses company performance data (Y1) and company value on the BEI stock exchange (Y2) as dependent variables. Company performance is proxied by ROE (Return on Equity), Company Value is proxied by PVB (Price to Book Value). And using Environmental Performance (KL) (X1) and Environmental Disclosure (PL) (X2) as Independent Variables. Environmental Performance is proxied by PROPER data issued by the Ministry of Environment and Forestry, and Environmental Disclosure is proxied by assessing Environmental Disclosure in the Sustainability Report based on 136 2016 GRI standard indicators. Data used include: stock trading data on the Indonesian Stock Exchange (BEI), Sustainability Report (SR), Financial Reports, PROPER Data. The research results reveal that Environmental Performance and Environmental Disclosure have a significant influence on Company Performance, while Environmental Performance and Environmental Disclosure have no influence on Investors' views but cannot conclude whether investors are interested in Green Accounting or not. It is hoped that the results of this research will be useful provide a deeper understanding of the company's contribution in increasing the company's awareness of the environment which is negatively influenced by the company's own activities. This research will provide a basis for companies to minimize environmental problems as a support for sustainable development. It is hoped that investors can also consider green accounting in companies they will collaborate with. Artika Ratna Dewanti, Febry Eko Widianto, May Shitoh Eriani Kirana Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1870 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1871 Human resources are a crucial asset for an organizational entity, considering that humans are dynamic entities that are consistently needed in various company activities, whether related to the production of goods or the provision of services. Thus, effective and efficient management and development of human resources is an important key to the competitiveness and success of organizations in facing the dynamics of change in this era. This research aims to examine the influence of organizational commitment, quality of work of life and employee engagement on organizational citizenship behavior in Batang Regency Social Service employees. This research uses a survey method through a quantitative approach that has multiple effects. The research object used was the Batang Regency Social Service. In this research, 34 employees were used as samples using the saturated sample or census method because the population was less than 100. The data collection method used a questionnaire with a Likert scale and the data analysis technique used multiple linear regression analysis with the help of the IBM SPSS application. Based on the results of this research, it shows that the partial test states that the quality of work life and employee engagement variables have a significant effect on organizational citizenship behavior. Meanwhile, the organizational commitment variable has no effect on organizational citizenship behavior. Arifa Widya Maulani, Shofiyuddin Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1871 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1872 The company's responsibility towards environmental emissions, waste and energy, which can influence the company's performance in terms of environmental disclosure. This research aims to obtain empirical evidence regarding the effect of carbon emissions disclosure on company performance. This research focuses on energy companies on the Indonesian stock exchange in 2021-2022. This research consists of non-financial companies listed on the Indonesia Stock Exchange in 2021-2022 using a purposive sampling method. Waste disclosure is measured using research methods based on Global Reporting Initiative (GRI) standard 306. Muhammad Dzaki Ridwan, Ayu Khairunnisa, Widya Sari Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1872 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1873 This research aims to test and analyze the influence of profitability, leverage, company growth and institutional ownership variables on Corporate Social Responsibility (CSR). The objects used in this research are infrastructure sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2022 period. The sampling technique used a purposive sampling method and a sample of 46 companies was obtained. The type of data used is secondary data originating from published annual reports and sustainability reports. The analytical method used is multiple linear regression assisted by the SPSS 20 program. The results of this research show that the variables profitability, leverage, company growth and institutional ownership partially and simultaneously have no effect on CSR disclosure. This research is different from previous research because CSR disclosure is measured using the GRIStandard 2021 index. Rima Kurniawati, Syifa Syauqiyah, Nurul Iffada Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1873 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1874 This research aims to explore village financial management by focusing on transparency and accountability, using a Macro Excel-based system. The main objective is to identify the role of transparency in increasing village financial accountability and measure its impact on the efficiency and effectiveness of village fund management. The argument for conducting this research arises from the urgent need to understand the extent to which the implementation of transparency can make a positive contribution to village financial governance. With the increasing complexity of village financial management tasks, a Macro Excel-based system is considered a potential solution to increase accuracy, speed and transparency in processing village financial data. The data used in this research involves village financial reports, financial transaction data, and financial management data before and after the implementation of the Macro Excel-based system. Data collection methods involve interviews with related parties, direct observation of the financial management process, and analysis of related documents. The analytical tools used include quantitative methods to measure the level of transparency and accountability, as well as evaluating the impact of using a Macro Excel-based system on operational efficiency. The software used is Microsoft Excel with Macro functions to facilitate automation of the village financial data management process. It is hoped that the results of this research will provide a deeper understanding of the contribution of transparency in increasing village financial accountability. The findings will provide a basis for recommending concrete steps to improve village financial governance through Macro Excel-based system integration. It is hoped that the practical implications of this research will provide guidance for related parties in optimizing village financial 201 management more effectively and transparently. Fitrya Nur Rany, Rina Eka Agustina, Excelline Anjani Handoko Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1874 https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1876 This research was conducted with the aim of analyzing the role of the pentahelix on sustainability of the Lerep tourism village business to create a value chain that is able to improve the community's economy in the 5.0 era. This research method is qualitative phenomenology with pentahelix approach. This research case study was taken in Lerep Tourism Village, Semarang. Data collection techniques as key information use interview techniques conducted directly with the management of the Lerep Pokdarwis tourist village. This research uses pentahelix approach to analyzing the role of positive forces of various parties on desires business in the 5.0 era. The essence of this research show the collaboration of various parties such as The government, society, academics, media actors and business actors will have a positive impact on the sustainability of tourism village businesses in the Society 5.0 era. The role of collaboration Pentahelix is improving capabilities (HR) including the quality of products and services produced. So that the tourism village business is able to increase its profitability and create a longer value chain and has the potential to become the main source of finance for the Lerep village community. Tourism villages must continue to be able to improve their quality and quantity of his own business with a willingness to learn and develop. Listi Puspitasari, Devita Handayani, Galih Pratama Copyright (c) https://proceeding.unikal.ac.id/index.php/jpcaf/article/view/1876