Pub Date : 2024-07-03DOI: 10.33369/fairness.v11i3.35594
JurnalFairness–MagisterAkuntansiUniversitasBengkul, Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan, Pemakai Sistem, Informasi Akuntansi, Terhadap Kinerja, K. Bagian, Akunatansi Choyrul Anuar, Darman Usman, dan Kemampuasn, Infromasi Akuntansi, Akuntansi.Penelitian
This study aims to examine the influence of information technology, management participation, and the ability of users of accounting information systems on the performance of accounting employees. This study uses a quantitative approach. Respondents in this study were 40 accounting employees at the automotive company in the city of Bengkulu. This study collected primary data with a questionnaire. The selection of samples tested in this study using purposive sampling. The data were analyzed by using multiple linear regression analysis with SPSS program. The results show the management participation has a positive effect on the performance of accounting employess,but information technology no influence on the performance of employees in the accounting department, and the ability of users of accounting information systems no influence the performance of employees in accounting,
{"title":"Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan Pemakai Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Bagian Akunatansi","authors":"JurnalFairness–MagisterAkuntansiUniversitasBengkul, Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan, Pemakai Sistem, Informasi Akuntansi, Terhadap Kinerja, K. Bagian, Akunatansi Choyrul Anuar, Darman Usman, dan Kemampuasn, Infromasi Akuntansi, Akuntansi.Penelitian","doi":"10.33369/fairness.v11i3.35594","DOIUrl":"https://doi.org/10.33369/fairness.v11i3.35594","url":null,"abstract":"This study aims to examine the influence of information technology, management participation, and the ability of users of accounting information systems on the performance of accounting employees. This study uses a quantitative approach. Respondents in this study were 40 accounting employees at the automotive company in the city of Bengkulu. This study collected primary data with a questionnaire. The selection of samples tested in this study using purposive sampling. The data were analyzed by using multiple linear regression analysis with SPSS program. \u0000The results show the management participation has a positive effect on the performance of accounting employess,but information technology no influence on the performance of employees in the accounting department, and the ability of users of accounting information systems no influence the performance of employees in accounting,","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"17 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141681546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-03DOI: 10.33369/fairness.v11i1.35599
Henawati, Fadli
Accountability is important for a waqf management institution. There arevarious ways an institution can demonstrate accountability. This study aims to describethe practice of the accountability of waqf management at Baitul Maal HidayatullahBengkulu. This type of research is a qualitative research with descriptive qualitativeresearch type. This study focuses on 5 accountability mechanisms, namely reportingand disclosure, performance appraisal and evaluation, participation, self-regulation andsocial auditing.The results show that in reporting and disclosure, the financial statements ofwaqf use PSAK 109 and are consolidated with the central Baitul Maal Hidayatullah,data recording of waqf assets in the form of immovable assets is submitted to thedepartment of waqf assets and reports are submitted through various media. In theperformance appraisal and evaluation accountability mechanism, Baitul MaalHidayatullah carries out an evaluation once a month and uses Key PerformanceIndicators as performance appraisal indicators. In the participatory accountabilitymechanism, Baitul Maal Hidayatullah management publishes program plans throughvarious media, involves observers in the implementation of the waqf program, involvesall administrators in institutional decision making. In the self-regulation accountabilitymechanism, the Baitul Maal Hidayatullah administrators provide rewards andpunishments to improve the performance of the management and consult with theRegional Leadership Council and the central Baitul Maal Hidayatullah in resolving waqfproblems. In the social audit accountability mechanism, the management of Baitul MaalHidayatullah provides special media for community aspirations, plays a role in helpingsocial problems and is already responsible for the waqf mandated by the supervisor.
问责制对宗教基金管理机构非常重要。一个机构可以通过多种方式来体现问责制。本研究旨在描述 Baitul Maal Hidayatullah Bengkulu 宗教基金管理机构的问责制实践。本研究属于描述性定性研究。研究结果表明，在报告和披露方面，宗教基金的财务报表使用 PSAK 109，并与中央 Baitul Maal Hidayatullah 合并，以不动产形式记录宗教基金资产的数据提交给宗教基金资产部，并通过各种媒体提交报告。在绩效考核和评估问责机制中，Baitul Maal Hidayatullah 基金会每月进行一次评估，并使用关键绩效指标作为绩效考核指标。在参与式问责机制中，Baitul Maal Hidayatullah 管理层通过各种媒体公布项目计划，让观察员参与宗教基金项目的实施，让所有管理人员参与机构决策。在自律问责机制中，Baitul Maal Hidayatullah 管理人员通过奖惩来提高管理层的绩效，并与地区领导委员会和中央 Baitul Maal Hidayatullah 协商解决宗教基金问题。在社会审计问责机制中，Baitul Maal Hidayatullah 管理层为社区的愿望提供了专门的媒体，在帮助解决社会问题方面发挥了作用，并且已经对上司授权的宗教基金负责。
{"title":"AKUNTABILITAS PENGELOLAAN WAKAF PADA BAITUL MAAL HIDAYATULLAH PROVINSI BENGKULU","authors":"Henawati, Fadli","doi":"10.33369/fairness.v11i1.35599","DOIUrl":"https://doi.org/10.33369/fairness.v11i1.35599","url":null,"abstract":"Accountability is important for a waqf management institution. There arevarious ways an institution can demonstrate accountability. This study aims to describethe practice of the accountability of waqf management at Baitul Maal HidayatullahBengkulu. This type of research is a qualitative research with descriptive qualitativeresearch type. This study focuses on 5 accountability mechanisms, namely reportingand disclosure, performance appraisal and evaluation, participation, self-regulation andsocial auditing.The results show that in reporting and disclosure, the financial statements ofwaqf use PSAK 109 and are consolidated with the central Baitul Maal Hidayatullah,data recording of waqf assets in the form of immovable assets is submitted to thedepartment of waqf assets and reports are submitted through various media. In theperformance appraisal and evaluation accountability mechanism, Baitul MaalHidayatullah carries out an evaluation once a month and uses Key PerformanceIndicators as performance appraisal indicators. In the participatory accountabilitymechanism, Baitul Maal Hidayatullah management publishes program plans throughvarious media, involves observers in the implementation of the waqf program, involvesall administrators in institutional decision making. In the self-regulation accountabilitymechanism, the Baitul Maal Hidayatullah administrators provide rewards andpunishments to improve the performance of the management and consult with theRegional Leadership Council and the central Baitul Maal Hidayatullah in resolving waqfproblems. In the social audit accountability mechanism, the management of Baitul MaalHidayatullah provides special media for community aspirations, plays a role in helpingsocial problems and is already responsible for the waqf mandated by the supervisor.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"120 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141682975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-03DOI: 10.33369/fairness.v11i3.35597
Rizka Annisya Putri Latifah, Nikmah
Penelitian ini bertujuan memberikan bukti secara empiris Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Kinerja Keuangan.Penelitian ini diuji menggunakan analisis regresi berganda. Sampel yang digunakan dalam penelitian adalah perusahaan BUMN yang go public maupun tidak go public tahun 2012-2018.Sampel dalam penelitian ini dipilih dengan menggunakan metode purpossive sampling dengan jumlah sampel sebanyak 77 observasi. Hasil dari penelitian menunjukkan bahwa kinerja lingkungan memiliki pengaruh yang positif signifikan terhadap kinerja keuangan.Sementara biaya lingkungan tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan dan ukuran perusahaan memiliki pengaruh yang negatif terhadap kinerja keuangan.
{"title":"Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan","authors":"Rizka Annisya Putri Latifah, Nikmah","doi":"10.33369/fairness.v11i3.35597","DOIUrl":"https://doi.org/10.33369/fairness.v11i3.35597","url":null,"abstract":"Penelitian ini bertujuan memberikan bukti secara empiris Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Kinerja Keuangan.Penelitian ini diuji menggunakan analisis regresi berganda. Sampel yang digunakan dalam penelitian adalah perusahaan BUMN yang go public maupun tidak go public tahun 2012-2018.Sampel dalam penelitian ini dipilih dengan menggunakan metode purpossive sampling dengan jumlah sampel sebanyak 77 observasi. Hasil dari penelitian menunjukkan bahwa kinerja lingkungan memiliki pengaruh yang positif signifikan terhadap kinerja keuangan.Sementara biaya lingkungan tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan dan ukuran perusahaan memiliki pengaruh yang negatif terhadap kinerja keuangan.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"60 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141682499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-12DOI: 10.33369/fairness.v14i1.34983
Anandita Zulia Putri, Reni Apriyani, Yennisa
Fraud rentan terjadi di pemerintahan sektor publik, terutama lembaga pemerintah desa dalam pengelolaan dana desa. Hal tersebut ditunjukkan berdasarkan data dari Indonesian Corrpution Watch lembaga pemerintah desa dan dana desa berada di urutan pertama yang rentan terjadi kasus korupsi di Indonesia. Penelitian ini menguji dan memperoleh bukti empiris pengaruh positif kompetensi aparatur desa, efektivitas pengendalian internal, whistleblowing system, dan good corporate governance terhadap pencegahan fraud pada pengelolaan dana desa. Pendekatan pada penelitian ini yaitu kuantitatif berupa data primer dengan menggunakan kuesioner sebagai sumber data. Purposive sampling dengan kriteria berdasarkan Permendagri No. 20 Tahun 2018 digunakan dalam proses pengambilan sampel, dan terdapat 210 responden. Metode untuk pengumpulan sampel yang ditetapkan dengan purposive sampling dengan kriteria yang mengacu pada Permendagri No. 20 Tahun 2018 dan total sampel sebanyak 210 responden. Metode pengujian data yaitu uji statistik deskriptif, uji kualitas data, dan uji hipotesis. Temuan penelitian ini menunjukkan bahwa kompetensi aparatur desa, efektivitas pengendalian internal, whistleblowing system, dan good corporate governance berpengaruh positif terhadap pencegahan fraud dalam pengelolaan dana desa. Hasil penelitian ini dapat memberikan kontribusi bagi pemerintah desa dalam upaya langkap preventif untuk mencegah fraud disektor publik khususnya pemerintah desa
{"title":"DETERMINAN FRAUD PREVENTION DALAM PENGELOLAAN DANA DESA","authors":"Anandita Zulia Putri, Reni Apriyani, Yennisa","doi":"10.33369/fairness.v14i1.34983","DOIUrl":"https://doi.org/10.33369/fairness.v14i1.34983","url":null,"abstract":"Fraud rentan terjadi di pemerintahan sektor publik, terutama lembaga pemerintah desa dalam pengelolaan dana desa. Hal tersebut ditunjukkan berdasarkan data dari Indonesian Corrpution Watch lembaga pemerintah desa dan dana desa berada di urutan pertama yang rentan terjadi kasus korupsi di Indonesia. Penelitian ini menguji dan memperoleh bukti empiris pengaruh positif kompetensi aparatur desa, efektivitas pengendalian internal, whistleblowing system, dan good corporate governance terhadap pencegahan fraud pada pengelolaan dana desa. Pendekatan pada penelitian ini yaitu kuantitatif berupa data primer dengan menggunakan kuesioner sebagai sumber data. Purposive sampling dengan kriteria berdasarkan Permendagri No. 20 Tahun 2018 digunakan dalam proses pengambilan sampel, dan terdapat 210 responden. Metode untuk pengumpulan sampel yang ditetapkan dengan purposive sampling dengan kriteria yang mengacu pada Permendagri No. 20 Tahun 2018 dan total sampel sebanyak 210 responden. Metode pengujian data yaitu uji statistik deskriptif, uji kualitas data, dan uji hipotesis. Temuan penelitian ini menunjukkan bahwa kompetensi aparatur desa, efektivitas pengendalian internal, whistleblowing system, dan good corporate governance berpengaruh positif terhadap pencegahan fraud dalam pengelolaan dana desa. Hasil penelitian ini dapat memberikan kontribusi bagi pemerintah desa dalam upaya langkap preventif untuk mencegah fraud disektor publik khususnya pemerintah desa","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"136 52","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141351545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to determine how the influence of RGEC indirectly or not on company value. This research was conducted on conventional banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2021. This research uses quantitative methods by obtaining 38 conventional banking companies using this data analysis technique using smartPLS. From the results of the study shows that risk profile has a significant negative influence on company value, GCG (Good Corporate Governance) has a significant positive influence on company value, Earning has a significant positive influence on company value, and Capital has a significant positive influence on company value. The company’s own value uses PBV (Price Book Value).
{"title":"PENGARUH METODE RGEC TERHADAP NILAI PERUSAHAAN PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI","authors":"Rahandhika Ivan Adyaksana, Vidya Vitta Adhivinna, M.Sulkhanul Umam, Fitria Nuri Agustin","doi":"10.33369/fairness.v14i1.33697","DOIUrl":"https://doi.org/10.33369/fairness.v14i1.33697","url":null,"abstract":"The purpose of this study is to determine how the influence of RGEC indirectly or not on company value. This research was conducted on conventional banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2021. This research uses quantitative methods by obtaining 38 conventional banking companies using this data analysis technique using smartPLS. From the results of the study shows that risk profile has a significant negative influence on company value, GCG (Good Corporate Governance) has a significant positive influence on company value, Earning has a significant positive influence on company value, and Capital has a significant positive influence on company value. The company’s own value uses PBV (Price Book Value).","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"24 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140746289","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-03DOI: 10.33369/fairness.v14i1.33696
Yopisah, Fadli, Lisa M.N Puspita
The purpose of this study was to analyze the Sari Tani BUMDes strategy in increasing village original income in Rimbo Recap Village, south Curup District, Rejang Lebong Regency. The sample used in this study was Sari Tani BUMDes in Rimbo Recap Village, Curup Selatan District, Rejang Lebong Regency. This study uses Porter's five forces analysis test method. The results of this study indicate that the challenges faced by BUMDes Sari Tani are also the presence of newcomers. Where there will always be newcomers because similar business actors are doing the same business, people's purchasing power is currently still standard 50/50. This is caused by a lack of marketing in the business, the threat is the emergence of new business actors who become competitors. As for the solution taken by BUMDes Sari Tani through innovation in presenting interesting programs, the power of BUMDes Sari Tani's suppliers is not too influential. Because BUMDes Sari Tani is one of the central government programs so that the central government provides assistance through the regional government in supporting its business activities, BUMDes Sari Tani gets competitors from similar business actors, of course, because in the area around where BUMDes Sari Tani is located the business actor has a different regional topography. so that the business carried out is also the same and what can differentiate these businesses is the superiority of the commodities produced by the business actors themselves as well as innovations in the field of other services.
本研究的目的是分析 Rejang Lebong 郡 Curup 区南部 Rimbo Recap 村的 Sari Tani BUMDes 在增加村庄原始收入方面的策略。本研究使用的样本是 Rejang Lebong 郡 Curup Selatan 区 Rimbo Recap 村的 Sari Tani BUMDes。本研究采用波特五力分析测试法。研究结果表明，Sari Tani BUMDes 面临的挑战还包括新来者的出现。由于同类企业都在做同样的生意，因此总会有新来者出现，但目前人们的购买力仍然是标准的 50/50。造成这种情况的原因是企业缺乏市场营销，而威胁则是新企业的出现，它们将成为竞争对手。至于 BUMDes Sari Tani 通过创新推出有趣节目所采取的解决方案，BUMDes Sari Tani 供应商的力量并没有太大影响。由于 BUMDes Sari Tani 是中央政府项目之一，因此中央政府通过地区政府提供援助，支持其商业活动，当然，BUMDes Sari Tani 的竞争对手来自同类商业参与者，因为在 BUMDes Sari Tani 所在地区的周边地区，商业参与者拥有不同的地区地形，因此开展的业务也是相同的，能够使这些业务与众不同的是商业参与者自身生产的商品的优越性以及在其他服务领域的创新。
{"title":"STRATEGI BUMDES DALAM MENINGKATKAN PENDAPATAN ASLI DESA (STUDI PADA BUMDES SARI TANI, DESA RIMBO RECAP, KECAMATAN CURUP SELATAN, KABUPATEN REJANG LEBONG)","authors":"Yopisah, Fadli, Lisa M.N Puspita","doi":"10.33369/fairness.v14i1.33696","DOIUrl":"https://doi.org/10.33369/fairness.v14i1.33696","url":null,"abstract":"The purpose of this study was to analyze the Sari Tani BUMDes strategy in increasing village original income in Rimbo Recap Village, south Curup District, Rejang Lebong Regency. The sample used in this study was Sari Tani BUMDes in Rimbo Recap Village, Curup Selatan District, Rejang Lebong Regency. This study uses Porter's five forces analysis test method. The results of this study indicate that the challenges faced by BUMDes Sari Tani are also the presence of newcomers. Where there will always be newcomers because similar business actors are doing the same business, people's purchasing power is currently still standard 50/50. This is caused by a lack of marketing in the business, the threat is the emergence of new business actors who become competitors. As for the solution taken by BUMDes Sari Tani through innovation in presenting interesting programs, the power of BUMDes Sari Tani's suppliers is not too influential. Because BUMDes Sari Tani is one of the central government programs so that the central government provides assistance through the regional government in supporting its business activities, BUMDes Sari Tani gets competitors from similar business actors, of course, because in the area around where BUMDes Sari Tani is located the business actor has a different regional topography. so that the business carried out is also the same and what can differentiate these businesses is the superiority of the commodities produced by the business actors themselves as well as innovations in the field of other services.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"49 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140746997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to test and obtain empirical evidence of the positive effect of transparency, the quality of village apparatus on the accountability of village fund management. This study uses primary data in the form of a survey by distributing questionnaires directly to 44 villages that received IDM with 352 respondents. The sampling technique used was purposive sampling technique with criteria based on Permendagri No. 20 of 2018. The data testing method is descriptive statistical test, data quality test, and hypothesis testing. The results of this study indicate that transparency, the quality of village officials, and the government's internal control system have a significant effect on the accountability of village fund management
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS KALURAHAN DENGAN IDM PREDIKAT MANDIRI DI KABUPATEN SLEMAN)","authors":"Vidya Vitta Adhivinna, Raafi Astrian Yudhistira, Ratna Purnama Sari, Rahandhika Ivan Adyaksana","doi":"10.33369/fairness.v14i1.33698","DOIUrl":"https://doi.org/10.33369/fairness.v14i1.33698","url":null,"abstract":"This study aims to test and obtain empirical evidence of the positive effect of transparency, the quality of village apparatus on the accountability of village fund management. This study uses primary data in the form of a survey by distributing questionnaires directly to 44 villages that received IDM with 352 respondents. The sampling technique used was purposive sampling technique with criteria based on Permendagri No. 20 of 2018. The data testing method is descriptive statistical test, data quality test, and hypothesis testing. The results of this study indicate that transparency, the quality of village officials, and the government's internal control system have a significant effect on the accountability of village fund management","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"618 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140749521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-17DOI: 10.33369/fairness.v13i3.32548
Husaini, Nikmah, Kiki Rezki Amanda
This hresearch is motivated by the problem of corporate tax avoidance which is increasing every year. The purpose of this study was to determine the effect of Corporate Governance (CG) disclosure on tax avoidance with Corporate Social Responsibility as a mediating variable. The sample in this study is 35 companies in Indonesia that present annual reports and sustainability reports that are included in the Asia Sustainability Reporting Rating (ASR Rating) in 2018 and 2019. The test analysis uses multiple regression analysis using SPSS 23. The research method used is quantitative research. research shows that corporate governance has an effect on tax avoidance. However, Corporate social responsibility is not able to mediate the influence of Corporate Governance on Tax Avoidance.
{"title":"PENGARUH PENGUNGKAPAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOSIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI","authors":"Husaini, Nikmah, Kiki Rezki Amanda","doi":"10.33369/fairness.v13i3.32548","DOIUrl":"https://doi.org/10.33369/fairness.v13i3.32548","url":null,"abstract":"This hresearch is motivated by the problem of corporate tax avoidance which is increasing every year. The purpose of this study was to determine the effect of Corporate Governance (CG) disclosure on tax avoidance with Corporate Social Responsibility as a mediating variable. The sample in this study is 35 companies in Indonesia that present annual reports and sustainability reports that are included in the Asia Sustainability Reporting Rating (ASR Rating) in 2018 and 2019. The test analysis uses multiple regression analysis using SPSS 23. The research method used is quantitative research. research shows that corporate governance has an effect on tax avoidance. However, Corporate social responsibility is not able to mediate the influence of Corporate Governance on Tax Avoidance.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"17 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140505512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-16DOI: 10.33369/fairness.v13i3.32547
Novita Sari, Bunga Putri Praselia
Financial performance is a measure of the extent to which an entity or company achieves its financial and operational goals. Operational activities in a banking can be seen from the financial conditions in a period, both in terms of collecting funds and distributing funds. This research aims to determine the effect of managerial ownership, institutional ownership, and audit committee on financial performance using banking companies from 2016-2022. This research uses secondary data. The sample used in this research was 36 companies with 252 observations. The results of this research indicate that the managerial ownership variable has a positive effect on financial performance. Meanwhile, institutional ownership and audit committee have no effect on financial performance. The implications of this research for investors and future researchers are that it can be used as material for consideration by management, shareholders, investors and other interested parties in making investment decisions and policies, so that it can produce optimal investment and it is hoped that the results of this research can become a reference. in subsequent research with similar research. Based on the results of this research, it is recommended that future researchers can increase the research sample by increasing the number of samples by increasing the number of companies or increasing the number of years of observation.
{"title":"PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN","authors":"Novita Sari, Bunga Putri Praselia","doi":"10.33369/fairness.v13i3.32547","DOIUrl":"https://doi.org/10.33369/fairness.v13i3.32547","url":null,"abstract":"Financial performance is a measure of the extent to which an entity or company achieves its financial and operational goals. Operational activities in a banking can be seen from the financial conditions in a period, both in terms of collecting funds and distributing funds. This research aims to determine the effect of managerial ownership, institutional ownership, and audit committee on financial performance using banking companies from 2016-2022. This research uses secondary data. The sample used in this research was 36 companies with 252 observations. The results of this research indicate that the managerial ownership variable has a positive effect on financial performance. Meanwhile, institutional ownership and audit committee have no effect on financial performance. The implications of this research for investors and future researchers are that it can be used as material for consideration by management, shareholders, investors and other interested parties in making investment decisions and policies, so that it can produce optimal investment and it is hoped that the results of this research can become a reference. in subsequent research with similar research. Based on the results of this research, it is recommended that future researchers can increase the research sample by increasing the number of samples by increasing the number of companies or increasing the number of years of observation.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":" 93","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139619324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine whether entrepreneurial characteristics, use of accounting information and accounting attitudes had an effect on business success. This type of research method is quantitative research. This study uses primary data in the form of a questionnaire that is distributed directly to the owners of MSMEs. The population of this research is all pottery and leather handicraft centers in Bantul Regency, the sampling technique uses purposive sampling technique with the criteria of length of business, initial capital, MSMEs that have been registered in the Bantul Regency Cooperatives and SME Service and MSMEs that have recorded their business, the sample obtained as many as 99 respondents. The data analysis technique used multiple linear regression analysis with the help of the SPSS v.25 tool. The results of this study state that partially and simultaneously entrepreneurial characteristics, use of accounting information and accounting attitudes have an effect on business success.
{"title":"DETERMINAN KEBERHASILAN USAHA PADA SENTRA KERAJINAN GERABAH","authors":"Anandita Zulia Putri, Idha Ayu Isnaini, Ningrum Pramudiati","doi":"10.33369/fairness.v13i3.31895","DOIUrl":"https://doi.org/10.33369/fairness.v13i3.31895","url":null,"abstract":"The purpose of this study was to determine whether entrepreneurial characteristics, use of accounting information and accounting attitudes had an effect on business success. This type of research method is quantitative research. This study uses primary data in the form of a questionnaire that is distributed directly to the owners of MSMEs. The population of this research is all pottery and leather handicraft centers in Bantul Regency, the sampling technique uses purposive sampling technique with the criteria of length of business, initial capital, MSMEs that have been registered in the Bantul Regency Cooperatives and SME Service and MSMEs that have recorded their business, the sample obtained as many as 99 respondents. The data analysis technique used multiple linear regression analysis with the help of the SPSS v.25 tool. The results of this study state that partially and simultaneously entrepreneurial characteristics, use of accounting information and accounting attitudes have an effect on business success.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":" 63","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138962175","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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