Jurnal Riset Akuntansi Aksioma http://aksioma.unram.ac.id/index.php/aksioma <!--- <pre id="tw-target-text" class="tw-data-text tw-ta tw-text-medium" dir="ltr" data-fulltext="" data-placeholder="Translation">Diterbitkan oleh<br /><strong>Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram</strong> <br />Alamat Redaksi: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram<br />Jl. Majapahit No. 62 Mataram, Telp. 0370-620508<br />Website: <a href="http://aksioma.unram.ac.id/index.php/aksioma/index">http://aksioma.unram.ac.id</a><br />Email: aksioma.feb@unram.ac.id</pre>--> Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram en-US Jurnal Riset Akuntansi Aksioma 1858-0785 DETERMINAN POTENSI KECURANGAN LAPORAN KEUANGAN DI INDONESIA http://aksioma.unram.ac.id/index.php/aksioma/article/view/267 <p><em>This investigation is based on a case of fraud in a company like the one that has occurred in PT Kimia Farma Tbk and PT Indofarma Tbk. This is intended to make a test the variables of the cause of fraud in detecting the potential for fraud occurrence in manufacture companies listed on the Indonesian Stock Exchange by 2020-2022 which refers to the fraud hexagon theory. The study proposes six hypotheses tested with the f-score model. This research using second data obtained from the company's annual statement of accounting by 2020-2022, which is further analyzed using variables in the fraud hexagon theory. The results showed that the external pressure calculated with DAR influenced the potential for fraudulent financial reporting, when the External Auditor Quality, Auditor Change,, Changes in Director, and Government Projects calculated using dummy variables and CEO’s Picture calculated based on the number of corporate leaders’ photos did not influence the potential of financial fraud reports.&nbsp;&nbsp; </em></p> <p>&nbsp;</p> Yuniar Is Hairani Isnawati Isnawati Copyright (c) 2024 Yuniar Is Hairani, Isnawati Isnawati https://creativecommons.org/licenses/by/4.0 2024-05-12 2024-05-12 23 1 1 21 10.29303/aksioma.v23i1.267 ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PENGGUNAAN PEMBAYARAN ZAKAT DARING http://aksioma.unram.ac.id/index.php/aksioma/article/view/277 <p><em>Payment of daily transactions nowadays can be done online, including zakat. This research aims to analyze the factors that influence the intention of different generation classification in using online zakat payment systems based on the criteria set in the Technology Acceptance Model (TAM). Questionnaires in the form of Google Form were distributed through social media channels and was answered by 121 respondents. The data collected from the questionnaires revealed that online payment systems for zakat is still not preferred by Baby boomers, Gen X, Gen Y and Gen Z because it is considered unable to ensure that the zakat given is appropriate for both the mustahik and muzaki. Respondents are also not sure that paying zakat online will ensure that the zakat will be passed on to eligible mustahik.</em></p> Nina Karina Karim Siti Atikah Indria Puspitasari Lenap Copyright (c) 2024 Nina Karina Karim https://creativecommons.org/licenses/by/4.0 2024-05-22 2024-05-22 23 1 22 35 10.29303/aksioma.v23i1.277 PERAN PEMODERASI REPUTASI PERUSAHAAN PADA PENGARUH LUAS PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA KEUANGAN http://aksioma.unram.ac.id/index.php/aksioma/article/view/289 <p><em>The objective of this research is to provide empirical evidence concerning the moderating role of firm reputation on the effect of the range of website CSR disclosure on firm financial performance. The study focused on companies within the manufacturing sector that are listed on the Indonesia Stock Exchange during the period from 2016 to 2022. This research used a purposive sampling method and 238 firm-year observations were obtained. The moderating variable is firm reputation measured by market capitalization ratio. The independent variable of the range of website CSR disclosure is measured using content analysis method and dependent variable is firm financial performance measured by ROA and ROE. Data were analyzed through methods such as multiple linear regression analysis methods and moderated regression analysis (MRA) test. The results provide empirical evidence that first, the range of website CSR disclosure has a negative and significant influence on the firm’s financial performance. Second, the results of this study provide empirical evidence that firm reputation was unable to moderate in the effect of the range of website CSR disclosure on firm financial performance.</em></p> Natasya Elvin Maharani Erna Widiastuty - Copyright (c) 2024 Natasya Elvin Maharani , Erna Widiastuty - https://creativecommons.org/licenses/by/4.0 2024-05-22 2024-05-22 23 1 36 52 10.29303/aksioma.v23i1.289 The Influence of Profitability, Liquidity, Activity, Capital Structure and Dividend Policy On Company Value (Study On Energy Companies Listed On The BEI For The 2018-2022 Period). http://aksioma.unram.ac.id/index.php/aksioma/article/view/300 <p><em>The purpose of this study is to analyze the impact of the profitability, liquidity, activity, capital structure and dividend policy ratio projected by ROE, CR, TATO, LTDER and the DPR on the Value of the PBV Proxy Company in part on the energy sector companies listed on the Indonesian Stock Exchange 2018-2022. Quantitative associative is this type of research, whereas the data collected using the sample survey method is a documentation study technique. Of the 80 companies, there are 13 samples of companies that meet the purposive sampling criteria. Using the double linear regression method with the help of the SPSS application. The results of research using the T-Test showed that profitability had a positive and significant impact on the Company's Value. Liquidity and Capital Structure had a negative and significant effect on the company's Values. While the Ratio of Activity and Dividend Policy had positive and non-significant effects on the value of the Company.</em></p> Ratih Hapsari Gusti Ayu Copyright (c) 2024 Ratih Hapsari Gusti Ayu https://creativecommons.org/licenses/by/4.0 2024-06-11 2024-06-11 23 1 53 66 10.29303/aksioma.v23i1.300 Efek Determinasi Terhadap Dividen Kas http://aksioma.unram.ac.id/index.php/aksioma/article/view/287 <p><em>Study This aim to know influence profit accounting , profit cash and&nbsp; current cash to dividend cash on company manufacture sector goods consumption listed on the Indonesia Stock Elhange for the 2019-2021 period. Method used in study This is study quantitative. Technique taking sample used is technique purposive sampling. So that sample obtained&nbsp; as many as 30 companies manufacture sector goods consumption listed on the IDX on 2019-2021 years . Technique data collection used in study This use documentation and studies library . Technique data analysis used in study This is test descriptive statistics, test assumption classic, test multiple linear regression, and test hypothesis. Results from study This show that profit accountancy influential positive And significant to dividend cash . Profit cash No influential positive And significant to dividend cash . And results study current cash operation influential positive And significant to dividend cash . Results study profit accounting, profit cash and current cash operation in a manner simultaneous influential to dividend cash. </em><em>The implications of this research are expected to provide an overview, input, and become material for consideration or evaluation for companies in the consumer goods sector to maximize the distribution of cash dividends to investors.</em></p> Ummi Wahyuni Subhan Subhan Rika Syahadatina Copyright (c) 2024 Ummi Wahyuni, Subhan Subhan, Rika Syahadatina https://creativecommons.org/licenses/by/4.0 2024-06-11 2024-06-11 23 1 67 77 10.29303/aksioma.v23i1.287 The Effect of Green Accounting, Corporate Social Responsibility (CSR), And Firm Reputation on Financial Performance http://aksioma.unram.ac.id/index.php/aksioma/article/view/297 <p><em>This study aims to examine the effect of green accounting, corporate social responsibility (CSR), and firm reputation on financial performance. The population in this study consists of all manufacturing and mining companies listed on the Indonesia Stock Exchange in 2021–2022, from which the samples of 54 companies are selected through purposive sampling. This study involves secondary data of the annual reports and sustainability reports obtained from the companies’ official websites. The variables of green accounting, firm reputation, and financial performance are represented by environmental costs, market-to-book value ratio, and return on assets, respectively. The data are analyzed by multiple linear regression processed SPSS version 26. The analysis results exhibit that green accounting has a negative effect on financial performance while CSR and firm reputation have a positive and significant effect on financial performance.</em></p> Annisa Hidayati Rosidi Rosidi Copyright (c) 2024 Annisa Hidayati https://creativecommons.org/licenses/by/4.0 2024-06-11 2024-06-11 23 1 78 90 10.29303/aksioma.v23i1.297 PENGARUH MOOD, PEMBERIAN REWARD DAN KOMITMEN RELIGIUS TERHADAP NIAT MELAKUKAN WHISTLEBLOWING http://aksioma.unram.ac.id/index.php/aksioma/article/view/303 <p><em>Many countries, including Indonesia, face serious socio-economic problems due to fraud in various forms, including corruption. Whistleblowing is one way to restore public trust, especially in terms of preventing fraud. This research aims to explore how big the relationship between mood, the influence of rewards, and a person's religious commitment has on the desire or intention to carry out whistleblowing. In this quantitative research, primary data was collected through a questionnaire distributed using Google Form. The purposive sampling method was used to select 70 respondents. Analysis was carried out using the multiple linear regression method. Research findings show that mood, giving rewards, and religious commitment each have an influence on a person's desire to carry out whistleblowing.</em></p> Ester Sabatini Copyright (c) 2024 Ester Sabatini https://creativecommons.org/licenses/by/4.0 2024-06-15 2024-06-15 23 1 91 102 10.29303/aksioma.v23i1.303 DETERMINANTS OF ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN LPD GIANYAR DISTRICT http://aksioma.unram.ac.id/index.php/aksioma/article/view/295 <p><em>The performance of a financial institution is largely determined by the performance of its accounting information system, because it will produce quality financial reports. The purpose of this research is to test and analyze the influence of variables using information technology, leadership, education and training, organizational culture, and work experience on the performance of accounting information systems at Village Credit Institutions in Gianyar District. The research sample consisted of 78 employees who were identified using the purposive sampling method. The data analysis method used in this research is multiple regression analysis. This research found that education and training, organizational culture, and work experience had a positive effect on the performance of the accounting information system, while the use of information technology and leadership had no effect on the performance of the accounting information system.</em></p> Ni Putu Lisa Ernawatiningsih I Ketut Sunarwijaya Copyright (c) 2024 Ni Putu Lisa Ernawatiningsih https://creativecommons.org/licenses/by/4.0 2024-06-20 2024-06-20 23 1 103 112 10.29303/aksioma.v23i1.295 A STUDY OF SUSTAINABLE DEVELOPMENT GOALS (SDG's) PROCESS IN VILLAGES IN WEST LOMBOK DISTRICT http://aksioma.unram.ac.id/index.php/aksioma/article/view/291 <p><em>Village governments have received </em><em>village </em><em>funding from the central government. Villages are increasingly in the spotlight, because they must be guided by SDG's (Sutainable Development Goals). Based on research by Rakhmawati, et al (2021), the planning and budgeting aspects with 18 aspects of Sustainable Development Goals (SDG's) are considered quite complex, with 247 indicators, in 3 pillars (Economic, Social and Environmental). This research is aimed at examining planning and budgeting documents, as well as the implementation of village finances, whether they are in line with the 2021 SDG data collection. The targeted villages are villages in West Lombok Regency, with different typography, namely land, sea/water, and mountains. Based on the type, t</em><em>his </em><em>research is descriptive research. </em></p> <p><em>As a result, in 2022, the SDG program will not be able to bring uniqueness to the stages of village financial management. This was because the application for data collection and measuring SDG sub-indicators was not yet clear in 2022. As a result, village financial implementation realization data were incompletely filled in by villages. </em><em>R</em><em>esearchers suggest that there are village financial implementation standards that are designed more clearly by the central government, both by the Ministry of Home Affairs and the Ministry of Villages.</em></p> Intan Rakhmawati R. Sapto Hendri BS Baiq Rosyida Dwi Astuti Copyright (c) 2024 Intan Rakhmawati https://creativecommons.org/licenses/by/4.0 2024-06-20 2024-06-20 23 1 113 124 10.29303/aksioma.v23i1.291 ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN ATAS PERSEDIAAN BARANG GUDANG DI BINTANG FLORES HOTEL http://aksioma.unram.ac.id/index.php/aksioma/article/view/293 <p><em>Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian internal dalam prosedur penerimaan dan pengeluaran persediaan gudang di Hotel Bintang Flores. Penelitian menggunakan metode kualitatif, teknik pengumpulan data yang digunakan melalui observasi, wawancara dan dokumentasi. Dimulai dengan pengamatan langsung terhadap proses atau prosedur penerimaan dan pengeluaran barang di Hotel Bintang Flores, melakukan wawancara dan dokumentasi, kemudian menganalisis data, menguji validitas data dan menarik kesimpulan. Tahap selanjutnya adalah memberikan rekomendasi dan saran mengenai prosedur penerimaan dan pengeluaran barang di Hotel Bintang Flores serta analisis terkait sistem pengendalian internal. Hasil penelitian ini menunjukkan bahwa proses penerimaan dan pengeluaran barang di Hotel Bintang Flores belum dilakukan secara optimal. Hal ini dapat dilihat dari saat menerima tidak adanya dokumen Purchase order (P0) sebagai dokumen pendukung dalam pengecekan jenis, harga dan jumlah barang yang dipesan. Selanjutnya, dalam prosedur pengeluaran barang, tidak ada staf gudang khusus yang bertugas mencatat atau merekapitulasi setiap persediaan yang keluar dari gudang, selain itu tidak ada pengawasan khusus yang dilakukan oleh cost controller dalam proses penerimaan dan pendistribusian barang. Sistem pengendalian internal belum sepenuhnya terimplementasi dengan baik, seperti kegiatan pengendalian, penilaian risiko dan pemantauan belum dilaksanakan secara optimal.</em></p> Isabela Orati Jeni Agus Wahyudi Copyright (c) 2024 Isabela Orati Jeni https://creativecommons.org/licenses/by/4.0 2024-06-20 2024-06-20 23 1 125 135 10.29303/aksioma.v23i1.293 APAKAH LEVERAGE MAMPU MEMODERASI DAMPAK PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP STOCK RETURN? http://aksioma.unram.ac.id/index.php/aksioma/article/view/304 <p>This study aims to determine the effect of Return on Asset, Operating Profit Margin, Dividend Yield, and Dividend Payout Ratio on stock returns in non-cyclical consumer sector companies on the Indonesia Stock Exchange (IDX) in 2019-2023 and the ability of Leverage to moderate the impact of independent variables. The population in the study included 55 main board type non-cyclical consumer sector issuers on the Indonesia Stock Exchange (IDX). While the sample taken was 28 companies using purposive sampling technique. This study uses multiple linear regression, moderation regression, and hypothesis testing. The results of this study indicate that simultaneously Return on Asset, Operating Profit Margin, Dividend Yield and Dividend Payout have no significant effect on stock return. Partially the Return on Asset variable has a significant positive effect on stock return but the Operating Profit Margin, Dividend Yield, and Dividend Payout variables have an insignificant effect on stock return. Leverage as a moderating variable has not been able to moderate the impact of Return on Asset, Operating Profit Margin, Dividend Yield and Dividend Payout on stock return.</p> arfian tanjung Syarif M. Helmi Khristina Yunita Copyright (c) 2024 arfian tanjung, Syarif M. Helmi, Khristina Yunita https://creativecommons.org/licenses/by/4.0 2024-06-20 2024-06-20 23 1 136 149 10.29303/aksioma.v23i1.304 ANALISIS PENGUNGKAPAN CSR PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK http://aksioma.unram.ac.id/index.php/aksioma/article/view/306 <p>This research aims to analyze the level of&nbsp; CSR disclosure in sustainability reports based on the GRI standard 2021. The research sample is PT Industri Jamu and Farmasi Sido Muncul Tbk which uses GRI Standard in its sustainability reports in 2021-2023. The data collection technique in this research uses the documentation method. The data analysis technique uses a content analysis method with a descriptive approach. The research results show that general disclosure and disclosure of material topics are included in the full disclosure category. The topic of environmental performance and the topic of social performance were in the same disclosure category during 2021 and 2022, but in 2023 the category increased from partially applied disclosure to well applied disclosure. Only the topic of economic performance is included in the lowest category, namely limited disclosure from 2021 to 2023.</p> <p>&nbsp;</p> Trisye Natalia KIlay Amelia Josefien Viotty Radianto Ribka Shintia Febriarti Bonara Joshua Stevanus Poceratu Vilencia Christin Salakory Copyright (c) 2024 Trisye Natalia KIlay https://creativecommons.org/licenses/by/4.0 2024-06-20 2024-06-20 23 1 150 164 10.29303/aksioma.v23i1.306