International Journal of Economic Research and Financial Accounting (IJERFA)

Application Of Management Accounting System To Product Quality Control At Pt Bio Maraja Nusantara

2025-09-17T04:43:12+00:00

This study aims to determine the application of the management accounting system to product quality control at PT Bio Maraja Nusantara. This study uses a qualitative descriptive method, data is collected by observation, interviews, and documentation. Data analysis uses the Miles and Huberman model, through the stages of data collection, data reduction, data presentation, and conclusion drawn. The results of the study show that PT Bio Maraja Nusantara implements a management accounting system effectively, focusing on quality control from raw materials to finished products. This system ensures that every stage of production adheres to strict quality standards, as well as motivates employees through a system of quality- and quantity-based incentives. Although the company has implemented this system well, the main recommendation is to maintain and continuously improve the management accounting system so that product quality control remains optimal.

Implementation Of Risk Management Strategies And Its Implications On Financial Performance At The Financial And Asset Office Of South Sulawesi Province

2025-09-17T04:23:31+00:00

This study aims to examine the implementation of risk management systems and their impact on financial performance at the Office of Financial and Asset Management of South Sulawesi Province. The research focuses on evaluating the effectiveness of risk management strategies in enhancing the overall efficiency, stability, and accountability of regional finances. A qualitative descriptive approach was employed, concentrating on the implementation of risk management and its effect on financial performance. Data were collected through interviews, observations, and documentation. Data analysis used the Miles and Huberman model, including data collection, reduction, presentation, and conclusion drawing to understand the phenomenon in depth. The results show that the implementation of risk management strategies at the Office of Financial and Asset Management of South Sulawesi Province has a positive impact on financial performance. Through a structured and sustainable risk control system, fiscal stability, accountability, and financial management efficiency were achieved, supporting optimal regional development and public service delivery

Application of Governmental Accounting Standards Statement (GASS) No. 07 About Fixed Asset Accounting

2025-09-17T04:40:33+00:00

Fixed assets that are used by the government need an accounting treatment for fixed assets. These assets can be in the form of fixed assets that are used by the government in carrying out its operational activities. The recognition of fixed assets is regulated in the Republic of Indonesia Government Regulation No. 71 of 2010 concerning Statements of Government Accounting Standards which contain the accrual basis as applicable Government Accounting Standards. This study aims to determine the extent on application of accounting for the implementation of fixed assets. The method of analysis used in this study is a descriptive method in which the purpose of each data collected is analyzed and drawn a conclusion and the type of research conducted is descriptive qualitative. The results of the study found that the process of implementation fixed assets at the North Sumatra Province, Boyolali District, Madiun District, Bitung City, and Minahasa District Financial and Asset Management Agency is in accordance with applicable regulations.

The Effect of Corporate Social Responsibility (CSR) on Financial Performance in NonFinancial Companies Listed on the IDX

2025-09-17T04:32:13+00:00

This study aims to determine the effect of Corporate Social Responsibility (CSR) on financial performance in non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses an associative quantitative approach with secondary data. Data collection techniques are done through documentation and literature study. The results showed that CSR has no significant effect on Return on Assets (ROA) and Return on Equity (ROE), which indicates that the implementation of CSR programs has not had a direct impact on the efficient use of assets or return on equity. However, CSR has a positive and significant effect on Net Profit Margin (NPM), which indicates that the implementation of CSR is able to increase the company's net profit proportionally to its sales. This finding indicates that CSR has more impact on a company's profitability than efficiency or return on equity.

The Influence Of Internal Control And Information Technology On Financial Report Quality With Human Resource Competence

2025-09-17T04:46:21+00:00

This study aims to examine the influence of the internal control system and the use of information technology on the quality of the Jambi Provincial Government's financial reports with human resource competency as a moderating variable. The study population was all Regional Apparatus Organizations (OPD) in Jambi Province with a sample of 84 respondents consisting of the Head of Finance Subdivision, Finance Treasurer, and Finance Staff. The research method used a quantitative approach with multiple linear regression analysis and interaction test (Moderated Regression Analysis) with the help of SPSS version 30. The results showed that the internal control system and the use of information technology had an effect on the quality of financial reports. In addition, human resource competency was proven to significantly moderate the relationship between the internal control system and the use of information technology on the quality of financial reports. This indicates that the successful implementation of the internal control system and information technology is highly dependent on the level of human resource competency in managing and operating both. This research provides important implications for the Jambi Provincial Government to continue improving internal controls, technology utilization, and human resource competency to enhance the quality of accurate, reliable, and transparent financial reports. Furthermore, it is recommended that future research include additional variables and expand the sample size to obtain more comprehensive results.

The Influence Of Work Environment And Public Participation On The Performance Of Employees Of The Population And Civil Registration Service Of Gowa Regency

2025-09-17T04:28:49+00:00

This study aims to determine the influence of the work environment and community participation on the performance of employees at the Department of Population and Civil Registration of Gowa Regency. This research uses a quantitative descriptive approach. Data were collected through questionnaires distributed to 54 respondents who are employees of the department. Data analysis techniques include descriptive analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that partially, both work environment and community participation variables have a positive and significant effect on employee performance. However, simultaneously, the work environment and community participation do not have a significant effect on the performance of employees at the Department of Population and Civil Registration of Gowa Regency.

The Influence Of Interest Rates, Inflation And Exchange Rates On Banking Profitability In Indonesia

2025-09-17T04:44:13+00:00

This research aims to determine the influence of monetary and macroeconomic variables on the profitability of banking in Indonesia. The independent variables used are the Interest Rate (BI-Rate), Inflation, Exchange Rate, and for the dependent variable, the Return On Assets (ROA) of banks in Indonesia for the period 2009-2023. The method that will be used in this research is Panel Data with analysis using the Eviews 12 application. The research results show that interest rates do not affect the profitability of state-owned banks or private banks. The inflation variable has different effects on the profitability of each bank, namely it affects state-owned banks (BUMN) but does not affect private banks. Similarly, the Exchange Rate has different effects on each bank's profitability, namely, it does not affect State-Owned Enterprises (BUMN) banks and does affect Private banks

The Effect of Financial Performance on Company Value with Corporate Social Responsibility as a Moderating Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange 2021-2023

2025-09-17T04:24:45+00:00

This study aims to determine the effect of financial performance on company value using Corporate Social Responsibility as a moderating variable focused on food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses a quantitative method, the sample in this study was taken from the Indonesia Stock Exchange (IDX) with a total of 15 Food and Beverage Sector Companies. The research data was obtained using secondary data. The results of the study from the data processed using SPSS 26 statistical calculations. Based on the partial output of SPSS 26, the results of the study indicate that financial performance has a positive and significant effect on company value. Corporate social responsibility is able to positively moderate the relationship between financial performance and company value in the food and beverage sector

The Effect of Rupiah Exchange Rate, Inflation, and Accounting Profit on Stock Returns with GCG as a Moderation Variable

2025-09-17T04:41:28+00:00

This study aims to determine the influence of rupiah exchange rate, inflation, and accounting profit on stock returns simultaneously and partially and to determine good corporate governance to moderate the influence of rupiah exchange rate variables, inflation, and accounting profit on stock returns in manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The research method is a quantitative method that uses secondary data from the annual reports of manufacturing companies in the subsector of the goods and consumption industry. The population of this study is manufacturing companies on the Indonesia Stock Exchange sub-sector of the goods and consumption industry, the sample used was 99 sample observations with 33 companies that were in accordance with the criteria that have been determined through purposive sampling techniques. The analysis tool uses the SPSS 2.7 program using quantitative analysis methods, namely classical assumption test analysis, hypothesis test, and Moderated Regression Analysis (MRA) test. The results of this study show that simultaneously and partially the rupiah exchange rate, inflation, and accounting profit have a significant effect on stock returns, and the variables of good corporate governance are only able to moderate the relationship between accounting profit and stock returns, while the variables of the rupiah exchange rate and inflation are not able to be moderated by the variables of good corporate governance.

The Influence of Empathetic Leadership on the Performance of Village Office Employees in Buntu Batu District, Enrekang Regency

2025-09-17T04:39:35+00:00

This study aims to analyze the influence of empathetic leadership on employee performance in the village office of Buntu Batu District, Enrekang Regency. The approach used is quantitative with the field research method, collecting data through questionnaires, from 32 respondents of village employees. observation and documentation. In this study, the data sources used in data collection include primary data and secondary data. The research instrument used in this study used the Likert Scale method and the data research used statistical calculations through the Statistical for the Social Science (SPSS) application version 25. Based on the results of the study, it shows that there is a negative influence and significance of empathic leadership on the performance of village office employees in Buntu Batu District, Enrekang Regency, This is proven by a simple regression analysis test obtained by t_count=( -2.552>> t_table =2,039. In addition, it was found that the significant value of empathetic leadership on employee performance was 0.016< 0.05. So it can be concluded that Ha is accepted. Ho rejected

The Effect of Related Party Transactions on Company Values with Good Corporate Governance as a Moderating Variable (An Empirical Study of State-Owned Enterprises 2021-2023)

2025-10-16T08:31:57+00:00

This study aims to 1) Test the significant influence of Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. 2) Test whether the Good Corporate Governance variable can strengthen or weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses a quantitative approach with the type of data used being secondary data. The sample used is a state-owned enterprise listed on the IDX and published complete financial reports for the 2021-2023 period. The results obtained are 1) This result can be interpreted that Related Party Transactions reflected by the indicator of the proportion of related party transactions to total assets can directly affect company value reflected by the Tobin's Q indicator. 2) The Good Corporate Governance variable can weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period.

The Effect Of Stress On Student Learning Motivation In The Management Study Program, Faculty Of Economics And Business, Muhammadiyah University Of Makassar

2025-09-17T04:29:57+00:00

The purpose of this study was to determine the Effect of Stress on Learning Motivation of Students in the Management Study Program, Faculty of Economics and Business, Muhammadiyah University of Makassar. The population in this study were all students of the management study program class of 2021 totaling 374 people, using the Slovin calculation with an error rate of 5%, a research sample of 79 people was obtained. The type of research used in this study is quantitative. The data collection method uses a questionnaire. The data analysis techniques used are simple regression analysis, determination test (R2), and t-test (partial) using statistical calculations through the Statistical Package for the Social Science (SPSS) version 24 application. Based on the research that has been conducted, the results of this study indicate that the stress variable has a positive and significant effect on Learning Motivation

Effect of Financial Performance and Firm Size on Stock Price with Dividend Policy as Intervening Variable

2025-09-17T04:45:10+00:00

This study aims to analyze the effect of profitability, liquidity, solvency, and firm size on stock prices with dividend policy as an intervening variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employed a quantitative approach with a causal associative method. The data used were secondary data obtained from audited annual financial reports. The sample was determined using purposive sampling, resulting in 70 companies that met the research criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach and SmartPLS 4 software. The results show that profitability, solvency, and firm size have a significant direct effect on stock prices, while liquidity and dividend policy do not have a significant effect. Moreover, dividend policy does not mediate the relationship between profitability, liquidity, solvency, and firm size on stock prices. These findings suggest that dividend decisions are not yet strong enough to serve as market signals influencing stock price movements in the food and beverage sector. Nevertheless, the results confirm that the company's fundamental factors still contribute significantly to investor decision-making, especially through profitability and firm size indicators. This study is expected to provide valuable insights for investors, corporate management, policymakers, and academic literature development in the fields of financial management and capital markets

Analysis of the Use of Financial Reports as a Basis for Management Decision Making (Case Study of PT PLN (Persero) UP3 South Makassar

2025-09-17T04:27:36+00:00

This study aims to analyze the use of financial statements as a basis for management decision making at PT PLN (Persero) UP3 Makassar Selatan. Financial statements are an important tools in assessing company performance and supporting strategic and operational decisions. The research method used is a case study with a descriptive qualitative approach. The data analyzed are in the form of financial statements for the period 2019–2022 using financial ratios that include liquidity, solvency, activity, and profitability ratios. The results of the study indicate that although the company shows sufficient capabilities in terms of profitability and activity, there are significant fluctuations in the liquidity and solvency ratios, especially in the debt to equity ratio which shows a high dependence on debt. Financial ratio analysis provides a clear picture of the company's financial condition and is an important basis for management decision making, such as operational efficiency, accounts receivable management, and investment strategy. Therefore, optimal use of financial statements can increase the effectiveness of managerial decision making and support the sustainability and growth of the company.