Sanskara Akuntansi dan Keuangan

Analisis Kelayakan Investasi Smart Homestay Bu Ai Di Situs Wisata Gunung Padang

Shafa Ashila Paradika — 2024-09-29

The research aims to assess the investment feasibility of Bu Ai's smart homestay. Bu Ai's smart homestay investment feasibility assessment is one of the Matching Fund Grant programs. The subject of this research is Bu Ai's Smart Homestay Business located in Kp.Gunung Padang, Karyamukti Kec.Campaka Kab.Cianjur West Java. This research was conducted for 5 months starting from August-December. The data used in this study are primary data. The methods used in this research are Payback Period, Net Present Value, Profitability Index and Internal Rate of Return. The results found that the feasibility assessment using PP, NPV, PI, & IRR is not feasible. However, at this time the investment is still accepted due to other factors including the location of the homestay which is located in the Gunung Padang site tourism area which has the potential to continue to increase.

Peran Good Corporate Governance, Pertumbuhan Perusahaan dan Keputusan Pendanaan Terhadap Nilai Perusahaan: Profitabilitas Sebagai Variabel Mediasi Pada Perusahaan Sektor Manufaktur

Maulida Alya — 2024-09-29

The purpose of this study was to evaluate the impact of good corporate governance, company growth and funding decisions on the value of companies listed on the Jakarta Islamic Index between 2018-2022. Profitability was included as an intervening variable. Panel data, a type of secondary data, is used in this quantitative study. A sample of 11 businesses that are listed on the Jakarta Islamic Index was derived from the purposive sampling method's outcomes. Processed using Eviews 10 and data analysis methods, including descriptive statistical tests, stationarity tests, F tests, t tests, R2 tests, path analysis and Sobel tests. These findings suggest that while finance choices and profitability have an impact on a business's value, GCG and company growth do not. Then, decisions on funding, firm expansion, and GCG have no bearing on profitability. The relationship between GCG, business growth, and funding decisions on firm value cannot be mediated by profitability.

Pengaruh Penggunaan Sistem Enterprise Resource Planning dan Kualitas Audit terhadap Kinerja Laporan Keuangan di Perusahaan Jasa di Jakarta

Loso Judijanto — 2024-09-29

This study examines the influence of Enterprise Resource Planning (ERP) system usage and audit quality on financial reporting performance in service companies in Jakarta. Using a quantitative approach, data were collected from 36 service companies through structured questionnaires and analyzed using SPSS version 26. The results show that both ERP system usage and audit quality have a significant positive effect on financial reporting performance. Specifically, higher levels of ERP system integration and robust audit practices enhance the accuracy and reliability of financial reporting. Additionally, the interaction between ERP system usage and audit quality further strengthens these benefits. These findings underscore the importance of implementing comprehensive ERP solutions and maintaining high audit standards to improve financial performance in the service sector.

Dampak Kualifikasi Auditor dan Penggunaan Teknologi Audit terhadap Efektivitas Proses Audit di Perusahaan Manufaktur di Indonesia

Loso Judijanto — 2024-09-29

This study investigates the impact of auditor qualifications and the use of audit technology on the effectiveness of the audit process in manufacturing companies in Indonesia. Using a quantitative approach, data was collected from 70 auditors through structured questionnaires and analyzed using SPSS version 26. The findings show that auditor qualifications and the use of audit technology significantly contribute to the effectiveness of the audit process. Auditor qualifications, including certifications and experience, were found to positively influence the accuracy and reliability of audits. Additionally, audit technology enhances efficiency and reduces errors in the audit process. Regression analysis confirms that both variables have a positive and significant impact on audit effectiveness. These results highlight the importance of continuous professional development for auditors and the use of advanced technology in ensuring effective audits in the manufacturing sector.

Pengaruh Penerapan Green accounting Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating

Bintang Amad ramdhani — 2024-09-30

Antara tahun 2016 dan 2022, akuntansi nilai perusahaan dan profitabilitas berperan dalam menyeimbangkan hubungan antara keduanya, dengan akuntansi bertindak sebagai alat untuk mengukur serta mengelola kinerja keuangan yang mempengaruhi nilai perusahaan dan tingkat profitabilitas. Penelitian ini menggunakan data sekunder dan menerapkan teknik purposive sampling untuk mengumpulkan data dari lima perusahaan. Analisis regression moderated dilakukan menggunakan program SPSS 26. Karena nilai signifikansi green accounting (X) sebesar 0,097 lebih besar dari taraf nyata 0,05, maka dapat disimpulkan bahwa Ho diterima dan H1 ditolak. Hasil penelitian menunjukkan bahwa green accounting tidak berdampak pada nilai perusahaan. Jadi, green accounting secara parsial tidak mempengaruhi nilai perusahaan. Namun, metode pencatatan yang digunakan, yang melibatkan elemen ekonomi, sosial, dan lingkungan, memastikan bahwa laporan yang dibuat dan diberikan kepada pemangku kepentingan memiliki informasi yang komprehensif, akurat, dan relevan untuk meningkatkan kepercayaan investor terhadap perusahaan. Dengan demikian, karena green accounting tidak mempengaruhi nilai perusahaan, hal ini menunjukkan bahwa perusahaan tidak mengungkapkan biaya lingkungan dalam laporan laba/ruginya. Akibatnya, biaya tersebut tidak akan berpengaruh terhadap nilai perusahaan. Selain itu, profitabilitas memiliki kemampuan untuk mengimbangi, atau memperkuat, hubungan antara penerapan akuntansi hijau dengan nilai perusahaan. Hasil analisis data menunjukkan bahwa nilai signifikansi hubungan antara akuntansi hijau dan profitabilitas sebesar 0,010, yang lebih rendah dari tarif nyata 0,05.