Journal Title: Jurnal Ilmiah Manajemen dan Akuntansi Initials: JIMAT Frequency: Januari, Maret, Mei, Juli, September dan November Print ISSN: 3047-2792 Online ISSN: 3047-2032 Editor in Chief: Ray Octafian, S.E., M.Par DOI: 10.69714 Publisher: CV. Denasya Smart publihser Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Akuntansi. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen dan Akuntansi, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen, Perpajakan Pasar Modal dan Investasi, Manajemen Pariwisata. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September dan November)
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI JAWA TENGAH PERIODE 2021-2024
This study aims to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Budget Financing Surplus (SiLPA) on Capital Expenditure in Regencies/Cities in Central Java for the period 2021–2024. Using secondary data from the Directorate General of Taxes (DJPK) with a sample of 140 observations (35 regencies/cities × 4 years) and multiple linear regression analysis, the results show that PAD (t=16.935; sig. 0.000) and DAU (t=4.796; sig. 0.000) have a positive and significant effect on Capital Expenditure, while SiLPA (t=-0.147; sig. 0.883) has no significant effect. Simultaneously, the third variable has a significant effect (F=143.894; sig. 0.000) with a contribution of 75.5% (Adjusted R²=0.755). This finding confirms that increasing PAD and DAU boosts regional capacity to finance infrastructure development, while SiLPA is more directed at covering deficits and short-term routine spending.
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PENGARUH LINGKUNGAN KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN GENERASI Z DENGAN MOTIVASI SEBAGAI MEDIASI PADA PT. GADING MURNI
The growing presence of Generation Z in the workforce has prompted companies to understand the factors that can improve employee performance. The characteristics of Generation Z, which emphasize a comfortable work environment, opportunities for career development, and work-life balance, make the management of the work environment, workload, and work motivation essential for achieving optimal employee performance. This study aims to analyze the effects of the work environment and workload on the performance of Generation Z employees, with work motivation serving as a mediating variable at PT Gading Murni. This research employed a quantitative approach using a survey method. The respondents consisted of 48 Generation Z employees working in the Retail Division of PT Gading Murni. Data were collected through a five-point Likert scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4. The results indicate that the work environment has a positive and significant effect on work motivation, whereas workload has a negative and significant effect on work motivation. Furthermore, work motivation has a positive and significant effect on employee performance and successfully mediates the relationships between the work environment, workload, and employee performance. Therefore, improving the quality of the work environment and managing workload proportionally through strengthening work motivation can serve as an effective strategy to enhance the performance of Generation Z employees at PT Gading Murni.
PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK PERIODE 2022-2024
The increasing demand for sustainable business practices has encouraged companies, particularly those in the energy sector, to implement Green Accounting and improve environmental performance as strategic efforts to enhance firm value. The energy sector is characterized by high environmental risks; therefore, transparency in environmental cost management and compliance with environmental regulations have become essential factors in strengthening investor confidence. This study aims to examine the effect of Green Accounting and environmental performance on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER data. The sample was selected using a purposive sampling technique, resulting in 54 observations. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that Green Accounting has a positive and significant effect on firm value, with a significance value of 0.046. Environmental performance also has a positive and significant effect on firm value, with a significance value of 0.038. Simultaneously, Green Accounting and environmental performance have a significant effect on firm value, with a significance value of 0.042. This study concludes that the implementation of Green Accounting and the improvement of environmental performance can enhance firm value by strengthening investor confidence and improving corporate reputation.
PENGARUH FEAR OF MISSING OUT (FOMO), LITERASI KEUANGAN, DAN SELF CONTROL TERHADAP IMPULSIVE BUYING PADA MAHASISWA AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA
This study aims to analyze the influence of Fear of Missing Out (FoMO), financial literacy, and self-control on impulsive buying among Accounting students at Wijaya Kusuma University Surabaya. This study employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 120 respondents selected using a purposive sampling technique. The data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results of the partial test (t-test) indicate that Fear of Missing Out (FoMO) has a positive and significant effect on impulsive buying, with a significance value of 0.001. Financial literacy also has a positive and significant effect on impulsive buying, with a significance value of 0.000. Meanwhile, self-control has no significant effect on impulsive buying, with a significance value of 0.910. The simultaneous test (F-test) shows that FoMO, financial literacy, and self-control simultaneously have a significant effect on impulsive buying, with a significance value of 0.002. The findings of this study are expected to serve as an evaluation for students in managing their consumption behavior and as input for universities in strengthening financial literacy education and self-control development to minimize impulsive buying behavior.
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, PENGALAMAN DAN BEBAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI SURABAYA
This study aims to analyze the influence of auditor competence, auditor independence, auditor professionalism, auditor experience, and auditor workload on audit quality at Public Accounting Firms (PAFs) in Surabaya. The study employed a quantitative approach using primary data collected through questionnaires distributed to auditors working at Public Accounting Firms in Surabaya. The sampling technique used was purposive sampling, with the criteria that respondents had at least one year of work experience as auditors and were willing to participate in the study. The collected data were analyzed using multiple linear regression analysis with the assistance of Statistical Product and Service Solutions (SPSS) software. The results indicate that auditor competence, auditor independence, and auditor professionalism have a positive effect on audit quality. Auditors who possess strong knowledge, technical skills, objectivity, and professionalism tend to produce more reliable and higher-quality audits. Meanwhile, auditor experience and auditor workload do not have a significant effect on audit quality. Nevertheless, auditors continue to maintain the quality of audit results in accordance with auditing standards and professional codes of ethics, thereby producing audit reports that can be relied upon by users of financial statements.
ANALISIS KINERJA KEUANGAN MELALUI PENDEKATAN RASIO KEUANGAN SEBAGAI DASAR PENGAMBILAN KEPUTUSAN MANAJERIAL PADA PT AMARI OPHELOS LARUNDA INDONESIA PERIODE 2021–2024
Financial performance evaluation is an important aspect in determining the sustainability and effectiveness of a company's operational activities. This study aims to analyze the financial performance of PT Amari Ophelos Larunda Indonesia during the 2021–2024 period using financial ratio analysis as a basis for managerial decision-making. The research employed a quantitative descriptive approach utilizing secondary data obtained from the company's financial statements, including balance sheets and income statements. The analysis consisted of liquidity ratios represented by Current Ratio and Quick Ratio, solvency ratios represented by Debt to Asset Ratio and Debt to Equity Ratio, activity ratios represented by Inventory Turnover and Total Asset Turnover, and profitability ratios represented by Net Profit Margin and Return on Assets. The findings indicate that the company's liquidity level remained relatively adequate in fulfilling short-term obligations despite fluctuations throughout the observation period. Solvency ratios suggest that the company maintained a manageable level of debt financing. Activity ratios reveal that asset utilization was not fully optimized, while profitability ratios demonstrate fluctuations in the company's ability to generate profits. Overall, the financial performance of PT Amari Ophelos Larunda Indonesia during 2021–2024 can be categorized as fairly good, although improvements in asset management efficiency and profitability are still required to support sustainable business growth and managerial decision-making.
PENGGUNAAN ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS UNTUK MENGUKUR KINERJA KEUANGAN DI PT ASTRA INTERNATIONAL TBK
This study aims to analyze the financial performance of PT Astra International Tbk during the period from 2022 to 2025, with a focus on evaluating liquidity ratios and solvency ratios. This study employs a quantitative descriptive method using secondary data obtained from the annual financial reports of PT Astra International Tbk, which have been published on the Indonesia Stock Exchange (IDX). Liquidity ratios include the Current Ratio, Quick Ratio, and Cash Ratio, while solvency ratios include the Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER). The results indicate that the company’s Current Ratio and Quick Ratio during the study period were above 1, indicating the company’s ability to meet short-term obligations is quite good. The Cash Ratio met industry standards in 2022 but declined in the following year. In terms of solvency, the DER ranged from 41% to 43.8%, and the DER reached 69.6% to 78%, which indicates that the company’s capital structure remains in a healthy condition and financial risk is classified as low. Overall, PT Astra International Tbk successfully maintained sound and stable financial conditions throughout the study period.
PENGARUH UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024
This study aims to analyze the effect of company size, Corporate Social Responsibility (CSR), and environmental costs on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Mining companies are one of the sectors that contribute significantly to economic growth; however, their operational activities also have an impact on the environment, requiring companies to pay attention to sustainability and social responsibility aspects. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange. The sample selection was conducted using a purposive sampling method based on predetermined criteria. Company size is measured using the natural logarithm of total assets, Corporate Social Responsibility (CSR) is measured based on the disclosure of corporate social responsibility activities, environmental costs are measured based on company expenditures related to environmental activities, while profitability is measured using Return on Assets (ROA). The data analysis method used in this study is multiple linear regression analysis to determine the effect of independent variables on the dependent variable. This study is expected to provide information regarding the factors that influence a company's ability to generate profits and serve as a consideration for management, investors, and stakeholders in assessing company performance by considering economic, social, and environmental aspects.
FINANCIAL TECHNOLOGY (FINTECH), LITERASI KEUANGAN, INKLUSI KEUANGAN DAN KINERJA UMKM DI KOTA SURABAYA
This study aims to examine and analyze the effect of Financial Technology (Fintech), financial literacy, and financial inclusion on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Surabaya City. The development of digital technology has driven changes in public transaction behavior and requires MSME actors to adapt through the utilization of technology-based financial services, improvement of financial knowledge, and broader access to formal financial services. This study employed a quantitative approach using a survey method through the distribution of questionnaires to MSME owners in Surabaya City who had utilized Financial Technology (Fintech) services. The sampling technique used was purposive sampling, with a total of 155 MSME respondents. The collected data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 25. The results indicate that Financial Technology (Fintech) has a positive and significant effect on MSME performance. Financial literacy also has a positive and significant effect on MSME performance. Furthermore, financial inclusion has a positive and significant effect on MSME performance. Simultaneously, Financial Technology (Fintech), financial literacy, and financial inclusion have a significant effect on the performance of MSMEs in Surabaya City.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KUALITAS ENTERPRISE RISK MANAGEMENT (ERM) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI DI BURSA EFEK INDONESIA TAHUN 2020–2024
This study aims to examine the effect of Environmental, Social, and Governance (ESG) Disclosure on the quality of Enterprise Risk Management (ERM) and to investigate the moderating role of firm size. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. A quantitative approach was employed using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 96 observations that met the research criteria. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that Environmental Disclosure has no effect on Enterprise Risk Management (ERM) quality. Social Disclosure has a positive effect on Enterprise Risk Management (ERM) quality, whereas Governance Disclosure has no effect on Enterprise Risk Management (ERM) quality. The moderation test reveals that firm size strengthens the effect of social Disclosure on Enterprise Risk Management (ERM) quality, indicating its role as a quasimoderator. These findings suggest that the social dimension is the ESG component that contributes most significantly to strengthening risk management practices in energy sector companies. This study implies that companies should enhance the quality of Social Disclosure and integrate it into risk management systems to support long-term corporate sustainability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN MASYARAKAT TERHADAP PELAYANAN PUBLIK DI KECAMATAN GATAK
This study aims to determine the effect of service quality, cost transparency, and officer competence on public satisfaction in Gatak District, Sukoharjo Regency. This study employed quantitative methods, collecting data through questionnaires distributed to 95 respondents, determined using the Slovin formula. Data analysis was performed using multiple linear regression using SPSS 23 software, including validity, reliability, classical assumption tests, F-tests, t-tests, and the coefficient of determination (R²). The results showed that all three independent variables had a positive and significant effect on public satisfaction. Meanwhile, the t-test results indicated that service quality, cost transparency, and officer competence each had a positive and significant effect on public satisfaction, thus all hypotheses in this study were accepted.
ANALISIS KINERJA KEUANGAN PT UNILEVER INDONESIA TBK TAHUN 2022-2023 MENGGUNAKAN RASIO PROFITABILITAS DAN LIKUIDITAS
This research is focused on examining the financial activities of PT Unilever Indonesia Tbk during the years 2022 and 2023 by utilizing profitability and liquidity ratios. The goal of this analysis is to assess how well the company can produce earnings and fulfill its short-term financial responsibilities. The approach taken involves descriptive quantitative research, drawing on secondary data from the organization’s financial statements. The analysis employs several financial ratios, including Return on Assets (ROA), Return on Equity (ROE), Current Ratio, and Quick Ratio to analyze the company's financial movements. The results of this study are expected to shed light on the financial health of the company and provide a foundation for evaluation. Additionally, this study aims to deliver valuable insights for investors, management, and other interested parties. The findings may also be utilized as a reference for subsequent research focused on analyzing financial performance. This research is expected to support better financial decision-making and contribute to improved company performance in the future.
PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN ,KINERJA PERUSAHAAN TERHADAP FINANCIAL DISTRESS (PERUSAHAAN PROPERTIES &REALESTATE DIBURSA EFEK INDONESIA 2020-2024)
This study aims to analyze the impact of corporate governance, ownership structure, and company performance on the financial distress conditions of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial distress refers to a decline in a company's financial health that can lead to bankruptcy if not promptly addressed. Effective corporate governance implementation, an efficient ownership structure, and optimal company performance are expected to reduce the likelihood of financial distress. This study employs a quantitative approach using secondary data obtained from the annual financial reports of property and real estate companies listed on the IDX between 2020 and 2024. A purposive sampling method was used based on predetermined criteria. Data analysis was conducted using logistic regression to examine the influence of the independent variables on financial distress. The research findings reveal that corporate governance, ownership structure, and company performance collectively influence financial distress. Individually, corporate governance and company performance have a significant impact on financial distress, whereas ownership structure shows varying effects depending on the specific characteristics of each company. These results indicate that improving the quality of corporate governance and achieving strong financial performance can be key factors in mitigating financial distress.
TRANSPARANSI DAN PENGUNGKAPAN LAPORAN KEUANGAN BANK SYARIAH: KAJIAN LITERATUR SISTEMATIS
Transparency and disclosure of financial reports are key pillars in maintaining accountability and public trust in Islamic banking institutions. This study aims to systematically review the literature related to the practices of transparency and disclosure of Islamic bank financial reports, identify factors that influence disclosure quality, and map research gaps that still need to be explored. The method used is a Systematic Literature Review (SLR) with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, through a search of Scopus, Web of Science, and Google Scholar databases in the 2010–2024 period. A total of 35 articles that meet the inclusion criteria are analyzed in depth. The results of the study indicate that the level of Islamic bank disclosure is influenced by internal factors such as bank size, profitability, ownership structure, and the existence of a Sharia Supervisory Board (DPS), as well as external factors such as financial authority regulations, stakeholder pressure, and the level of development of a country's capital market. Furthermore, it was found that Sharia-based disclosure standards—as issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)—have not been consistently applied across jurisdictions. This study provides a theoretical contribution to enriching understanding of the accountability of Islamic financial institutions, while also providing practical implications for regulators, bank management, and investors in improving the quality of Sharia-compliant financial reporting.
ANALISIS PELANGGARAN ETIKA BISNIS DALAM KASUS KORUPSI PT PERTAMINA: PERSPEKTIF ETHICAL LEADERSHIP
This study aims to analyze business ethics violations in the corruption case involving crude oil and refinery product governance at PT Pertamina (Persero) for the period 2018–2023 through the lens of ethical leadership. This case represents one of the largest corruption scandals within Indonesia's state-owned enterprises, with estimated state losses reaching IDR 285,00 trillion. The study employs a qualitative approach with a case study design, utilizing secondary data obtained from publications by the Attorney General's Office, Pertamina's annual reports, credible national media, and academic journals. The analysis was conducted using the frameworks of Ethical Leadership, Bad Leadership, and Fraud Triangle Theory. The findings reveal failures in ethical leadership, weaknesses in organizational oversight, and conditions that enabled corrupt practices to occur. The impacts include state financial losses, a decline in the company's reputation, and a reduction in public trust. This study recommends strengthening governance, enhancing internal oversight, and building an integrity-based organizational culture to prevent the recurrence of similar cases.
PENGARUH INDEPENDENSI, GENDER, PENGALAMAN AUDITOR, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA
This study examines the influence of auditor independence, gender, auditor experience, and task complexity on audit judgement at Public Accounting Firms (KAP) in Surabaya.. A quantitative approach was adopted, with primary data collected via questionnaires distributed to 85 auditors from 18 active KAPs registered in the IAPI 2025 directory. Purposive sampling was applied with the criteria of minimum D3 education and at least one year of audit experience. Data were analysed using multiple linear regression with SPSS version 23. The findings reveal that auditor independence (sig. 0.039), auditor experience (sig. 0.019), and task complexity (sig. 0.004) each significantly influence audit judgement, while gender (sig. 0.689) does not. Simultaneously, the four variables explain 49.5% of the variation in audit judgement (Adjusted R² = 0.495). These results underscore the importance of maintaining independence and accumulating audit experience as key drivers of professional judgement quality.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA UD. ALVINA FOOD SURABAYA
Accurate determination of the cost of production is essential for supporting pricing decisions and profit calculation. UD. Alvina Food Surabaya applies a simple method in calculating the cost of production by summing all production costs and dividing them by the number of units produced, resulting in several production cost components not being fully recognized. This study aims to analyze the cost of production calculation applied by UD. Alvina Food Surabaya and compare it with the Full Costing method. The research employed a descriptive quantitative approach. Data were collected through observation, interviews, and documentation related to the company's production costs. The analysis was conducted by calculating the cost of production using both the company's method and the Full Costing method, followed by a comparison of the results. The findings indicate that the cost of production of uncooked rengginang based on the company's method was IDR 16,575 per pack, while the Full Costing method resulted in IDR 18,548 per pack. Meanwhile, the cost of production of cooked rengginang based on the company's method was IDR 10,750 per pack, whereas the Full Costing method produced IDR11.740 The difference in calculation results was mainly caused by the inclusion of factory overhead costs that had had not previously been considered by the company, particularly depreciation expenses related to production equipment, operational vehicles, and production buildings. By incorporating all production cost components, the Full Costing method provides a more comprehensive cost of production and can serve as a more accurate basis for pricing decisions and profit determination.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DALAM PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN PADA PERUSAHAAN PROPERTI
This study evaluates the implementation of Good Corporate Governance (GCG) in the financial management and accountability of a property company. Using a descriptive qualitative approach, data were collected through interviews, direct observation, and document review related to the recording and reporting of cash disbursements. Thematic analysis was used to identify dominant patterns in the findings. Transparency is achieved through recording cash disbursements in accordance with the budget, supported by valid transaction evidence. This allows access for authorized internal parties. Accountability is reflected in an organized recording and reporting system, including multi-level approvals and verification. Adherence to standard operating procedures, independence in financial decision-making, and equitable division of tasks reinforce orderly management. Internal controls and regular assessments ensure the accuracy and reliability of financial data. Overall, GCG implementation functions effectively and enhances the company's management standards and financial accountability..
PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILTY, KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN SEKTOR MANUFAKTUR SUB SEKTOR MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2022 – 2024)
This study analyzes the effect of green accounting, Corporate Social Responsibility (CSR), and financial performance on firm value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER data. The sampling technique used was purposive sampling, resulting in 49 companies with a total of 147 observations. Data were analyzed using multiple linear regression with the assistance of SPSS version 23. The results indicate that green accounting has a negative and significant effect on firm value, CSR has no effect on firm value, while financial performance has a positive and significant effect on firm value. Simultaneously, green accounting, CSR, and financial performance have a significant effect on firm value.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN DANA ALOKASI UMUM TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA PROVINSI JAWA TENGAH TAHUN ANGGARAN 2020-2024
Following fiscal decentralization, local governments are required to optimize budgetary autonomy to minimize reliance on the central government. This study examines the impacts of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) in constructing the Financial Performance of City Governments in Central Java Province throughout the 2020–2024 fiscal years. This quantitative investigation applies a census design (saturated sampling) encompassing all city governments (6 entities) within the Central Java region. Utilizing secondary panel data sourced from the Budget Realization Reports (LRA), this study yields 30 observation units evaluated through multiple linear regression analysis via the SPSS version 30 software. Partially, the test results confirm that PAD positively and significantly stimulates regional financial performance, aligning with Stewardship Theory. Conversely, due to the emergence of a fiscal comfort zone arising from substitution effects, DAU is detected to exert a significant negative influence. Meanwhile, the rigid nature of DAK as a specific grant prevents it from demonstrating any meaningful effect. Simultaneously, these three revenue posts contribute substantially to determining the Financial Performance of City Governments in Central Java Province during the 2020–2024 era. This study concludes that accelerating regional fiscal performance fundamentally demands progressive intensification of PAD and the efficient governance of balancing funds.
PENGARUH IN STORE DIGITAL EXPERIENCE DAN FEAR OF MISSING OUT (FOMO) TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN RITEL MODERN PADA INDOMARET
This study aims to analyze the influence of In-Store Digital Experience and Fear of Missing Out (FOMO) on Purchase Decisions among Modern Retail Consumers at Indomaret. This research employed a quantitative approach involving 172 respondents selected through a purposive sampling technique based on predetermined criteria. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression with the assistance of IBM SPSS software. The finding show that In-Store Digital Experience has a positive and significant effect on Purchase Decisions. Furthermore, Fear of Missing Out (FOMO) also has a positive and significant effect on Purchase Decisions. The simultaneous testing indicates that In-Store Digital Experience and FOMO jointly exert a positive and significant influence on Purchase Decisions. The coefficient of determination (R²) of 0.462 indicates that the two independent variables explain 46.2% of the variation in Purchase Decisions, while the remaining 53.8% is attributable to other factors beyond the scope of this study. These findings highlight the importance of enhancing the in-store digital experience and understanding consumers' psychological factors in order to encourage more effective purchase decisions among modern retail consumers at Indomaret.
FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS LABA PADA INDUSTRI BERISIKO LINGKUNGAN TINGGI: TINJAUAN LITERATUR
This review aims to synthesize the existing literature on factors influencing earnings quality in environmentally high-risk industries. These industries, including energy, mining, chemicals, heavy manufacturing, and utilities, face increasing pressure from carbon risk, carbon emissions, environmental regulation, public scrutiny, and sustainability reporting demands. This review adopts a structured literature review approach by examining relevant empirical and theoretical studies obtained from academic databases such as Scopus, Web of Science, SSRN, and Google Scholar. The literature was analyzed thematically to identify major determinants, theoretical perspectives, methodological trends, and future research gaps. The findings indicate that carbon risk and emission exposure generally reduce earnings quality through higher earnings management; however, this relationship is not linear and depends on governance quality, regulatory uncertainty, environmental performance, and institutional context. Environmental regulation and political costs also influence managerial reporting incentives, while environmental performance and CSR initiatives tend to improve earnings quality, although substitution between accrual-based and real earnings management remains an important concern. Investor attention, external monitoring, environmental disclosure, board financial literacy, executive compensation, internal control quality, and audit quality further moderate the relationship between environmental risk and earnings quality. This review concludes that earnings quality in environmentally high-risk industries is shaped by the interaction between environmental pressure, managerial incentives, governance mechanisms, and institutional context. Future research should expand the geographical and sectoral scope, adopt multidimensional earnings quality measures, and employ stronger causal identification strategies
PRICE DYNAMICS AND PRODUCT QUALITY IN FORMING PERFUME PURCHASE DECISIONS: A LITERATURE REVIEW STUDY
The rapid development of the perfume industry in Indonesia and the increasing competition between brands in luring consumers become the motivation of this study. In this respect, price and product quality are major variables in purchase decisions. This study attempts to evaluate the dynamics of price and product quality in determining the decision to buy perfume. The research used literature review method with descriptive qualitative methodology. The data were secondary data acquired from eleven relevant scientific journals, published in the 2023–2026 period. Data analysis consisted of identifying, selecting, appraising and synthesising prior study findings. The results show that the most dominant factor affecting the perfume purchasing decision is product quality, in particular through scent, durability, packaging, and product safety. Price is also a consideration in purchasing decisions as buyers weigh the benefits they will receive against the expenditures they will incur. Furthermore the supporting variables such as brand image, electronic word of mouth and online customer feedback, enhance the consumer choice making process. Therefore, product quality and pricing are the major criteria that influence the decision to buy perfume.
FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN PUBLIK DAN PERUSAHAAN MILIK PEMERINTAH: TINJAUAN PUSTAKA
Corporate cash holding is a strategic financial decision that reflects a firm’s ability to maintain liquidity, respond to uncertainty, and support investment opportunities. This study aims to synthesize previous research on the factors influencing cash holding in public companies. Particular attention is given to government-owned companies. This research applies a literature review method by examining relevant studies from major academic databases and analyzing them through thematic synthesis. The review identifies that corporate cash holding decisions are shaped by firm-specific, governance-related, macroeconomic, and institutional factors. These factors interact in complex ways and influence both the level and value of corporate cash holding. The main determinants found in the literature include firm size, leverage, cash flow, cash flow volatility, growth opportunities, net working capital, corporate governance, board characteristics, ownership structure, political connections, financial constraints, dividend policy, CEO characteristics, ESG performance, and digital finance. In government-owned companies, state ownership, political connections, governance quality, and institutional environment are particularly important because these factors may influence both the level and value of cash holding. The findings also show that no single theory fully explains cash holding behavior, as trade-off theory, pecking order theory, agency theory, and free cash flow hypothesis each provide partial explanations. This study concludes that future research should adopt more comparative, longitudinal, and context-sensitive approaches, particularly in examining cash holding in government-owned companies amid digital transformation, sustainability pressures, and increasing economic uncertainty.
PENGARUH PENGETAHUAN AUDITING, SKEPTISISME PROFESIONAL, DAN ETIKA TERHADAP PERSEPSI MAHASISWA AKUNTANSI UNIVERSITAS WIJAYA KUSUMA TENTANG KUALITAS AUDIT
This study aimed to determine the influence of auditing knowledge, professional skepticism, and ethics on accounting students’ perceptions of audit quality. This quantitative study used a purposive sample of 135 undergraduate students in the Accounting Program at Wijaya Kusuma University, Surabaya. Data were collected with a questionnaire, and analysis was conducted with SPSS using multiple linear regression. The results showed that auditing knowledge, professional skepticism, and ethics partially had a positive and significant influence on accounting students’ perceptions of audit quality. Furthermore, all three variables simultaneously significantly influenced students’ perceptions of audit quality. This demonstrates that the better the students’ auditing knowledge, professional skepticism, and ethics, the better their perceptions of audit quality.
ANALISIS FAKTOR PENENTU AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN GATAK, KABUPATEN SUKOHARJO
This study aims to examine the influence of human resource competency, the government internal control system (SPIP), and the use of digitalization on the accountability of village fund management in Gatak District, Sukoharjo Regency. The population consisted of village officials directly related to village fund management from 14 villages with a total of 140 village officials. Sampling used a purposive sampling technique. This study was quantitative by distributing questionnaires to respondents as data collection. The data analysis technique was carried out using multiple linear regression with the help of SPSS version 23 software, which includes validity tests, reliability tests, classical assumption tests, F tests, t tests, and coefficients of determination (R²). The F test results show that simultaneously, all three variables significantly affect the accountability of village fund management. The t test results indicate that, individually, human resource competence, government internal control system (SPIP), and the use of digitalization each have a positive and significant impact on the accountability of village fund management, so all the hypotheses in this study are accepted.
PENGARUH ETIKA, KOMITMEN PROFESIONAL, DAN PERSEPSI KONTROL PERILAKU TERHADAP NIAT MELAKUKAN WHISTLEBLOWING
This study aims to examine and analyze the effect of Ethics, Professional Commitment, and Perceived Behavioral Control on whistleblowing intention. The approach taken in this research is a causal-comparative quantitative approach, focusing on undergraduate accounting students of Universitas Wijaya Kusuma Surabaya (UWKS) from the class of 2022, 2023, and 2024 as the research population. The sample was selected using the purposive sampling method, resulting in 128 respondents, and primary data collection was carried out by distributing questionnaires using a Likert scale. The obtained data were then analyzed using a multiple linear regression analysis technique. The regression model used was declared feasible or fit. Furthermore, the partial analysis results revealed that the variables of Ethics, Professional Commitment, and Perceived Behavioral Control each have a significant and positive effect on whistleblowing intention. The coefficient of determination (Adjusted R Square) value also indicates that these three variables are able to explain 51.4% of the variance in whistleblowing intention. These findings demonstrate that the respondents' willingness to report fraudulent acts (whistleblowing) will increase along with a higher level of ethical understanding, a stronger commitment to the profession, and a higher belief in the behavioral control they possess. The abstract contains a concise and clear description of the research background or urgency, research objectives, applied methods, main findings (as the primary emphasis), and conclusion. The abstract must be written in both Indonesian and English with consistent content, using single spacing, 150–300 words in length, and presented in a narrative form without references, tables, figures, or equations. Following the abstract, 3–5 keywords or key phrases should be provided, separated by commas, representing the research topic, main terms, or important variables, to facilitate indexing and retrieval of the article.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN: PERAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS
This study aims to analyze the influence of independent commissioners, institutional ownership, and profitability on stock prices in banking companies listed on the Indonesia Stock Exchange for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from company annual reports and stock price data. The research sample was determined using a purposive sampling method. Data analysis was performed using multiple linear regression using SPSS version 27 software, which includes descriptive statistical analysis, classical assumption tests, coefficient of determination tests, F tests, and t tests. The results show that, partially, independent commissioners have a negative and significant effect on stock prices, while institutional ownership and profitability have a positive and significant effect on stock prices. Simultaneously, independent commissioners, institutional ownership, and profitability have a significant effect on stock prices in banking companies listed on the Indonesia Stock Exchange.
ANALISIS PENGARUH ALOKASI DANA DESA, BELANJA DESA, DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA DI KECAMATAN SAWIT KABUPATEN BOYOLALI
This study aims to analyze the influence of Village Fund Allocation, Village Expenditure, and Community Empowerment on Community Welfare in Sawit District, Boyolali Regency. This research employed a quantitative approach using primary data obtained through questionnaires distributed to village officials in 12 villages located in Sawit District. The population consisted of 104 respondents and the sampling technique used was saturated sampling. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis using SPSS software. The results indicate that Village Fund Allocation, Village Expenditure, and Community Empowerment have positive and significant effects on Community Welfare. Effective management of village funds, appropriate village expenditures, and successful community empowerment programs contribute significantly to improving the quality of life and welfare of rural communities. Therefore, village governments are expected to enhance transparency, accountability, and effectiveness in managing village finances while strengthening community empowerment programs to achieve sustainable rural development. The findings of this study provide practical implications for village governments in formulating policies related to village fund management, village expenditures, and community empowerment programs to improve community welfare sustainably.
PENGARUH PENGGUNAAN PAYLATER DAN FEAR OF MISSING OUT (FOMO) TERHADAP IMPULSE BUYING PADA GENERASI Z PENGGUNA TIKTOK SHOP DI KOTA SEMARANG
This study aims to analyze the effect of paylater usage and Fear of Missing Out (FOMO) on impulse buying among Generation Z users of TikTok Shop in Semarang. This research applied a quantitative approach involving 120 respondents selected through purposive sampling based on predetermined criteria. Data were collected using an online questionnaire with a Likert scale and analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that paylater usage has a positive and significant partial effect on impulse buying behavior. Similarly, FOMO also has a positive and significant effect, with a more dominant influence compared to paylater usage. Simultaneously, both variables have a positive and significantly affect impulse buying and contribute 35.3% to the variation in impulse buying behavior. These findings highlight the importance of improving digital financial literacy among Generation Z to reduce consumptive behavior driven by the convenience of paylater services and psychosocial pressure caused by FOMO in social commerce.