JASF: Journal of Accounting and Strategic Finance

Income Realization Concept for Sustaining Fish Balance: An Eco-Ethnomethodology of Fisherman Kawruh Jati

2024-10-30T11:42:57+00:00

This qualitative eco-ethnomethodological research on kawruh jati fishermen aims to reveal the determination of fish balances. Balance sheet for determining fish potential with the reality of haul as a balance of fishermen's income. This reality creates real potential between haul and availability of fish. Therefore, the potential of fish haul using kawruh jati eco-ethnomethodology becomes an analysis tool. Data was collected through interviews and direct observation. The research results show that the reality of the haul is the main condition for income balance. Therefore, fish availability is the main value of fishing capacity that determines the amount of income realized in fishermen's exchange rate calculations. The realization of this exchange rate is based on the process of collecting one's income after sales. Conditions that make the preservation and continuity of marine resources or ecology a relationship that cannot be separated from intention or will. This situation means recording fish balances is realizing the fishermen's self-willed income and haul. This reality continues to bind or become necessary until that necessity is maintained as self-awareness for kawruh jati fishermen. This awareness means that fishing activities maximize fishing effort and availability of the fish itself. This realized balance can be used as a continuation of research to use an ethnographic approach based on participant observation as a complete source and an eliciting photography approach.

The Importance of Micro, Small, and Medium Enterprises Competitiveness through Digital Transformation

2024-10-27T15:14:58+00:00

The emergence of the Industrial Revolution has led to transformative changes in global industries driven by digital technology and automation. These changes have brought both opportunities and challenges to MSMEs. This research examines how social capital, marketing performance, and human resources affect MSMEs' competitiveness with digital transformation as a mediating variable. This study uses quantitative methodology and a causal associative approach. A stratified random sampling technique will ensure adequate representation from different industries and geographical areas. Data were collected using a questionnaire distributed and filled out by 200 MSME entrepreneurs at three locations in Badung Regency: Kuta, North Kuta, and South Kuta, Bali-Indonesia. The data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of this research show that social capital, marketing performance, and human resources have a significant influence on MSMEs' competitiveness. Digital transformation has an insignificant effect on MSME's competitiveness in Badung Regency, Bali Province. Digital transformation has been proven to mediate the effect of marketing performance on SMEs' competitiveness. Digital transformation cannot mediate the effect of social capital and human resources on SMEs' competitiveness in Badung Regency, Bali Province. The results of this study can serve as a guide for future researchers who will tackle related issues. In addition, more research is required to increase the variety of variables and locations to obtain more meaningful results.

Preserving MSMEs Competitive Advantage: Moderation by Business Size

2024-10-27T16:08:20+00:00

One business sector that has the biggest impact on the expansion of the national economy is Micro, Small, and Medium Enterprises (MSMEs). Due to the economic crisis, some MSMEs have developed successfully, while others have failed. This study analyzes the influence of entrepreneurial leadership, digital marketing, and HR competence on MSMEs' competitive advantage, with business size as a moderating variable. This study uses quantitative methodology and a causal associative approach. The stratified random sampling technique ensured adequate representation from diverse industries and geographic regions. A questionnaire distributed and completed by 150 MSME entrepreneurs in Nunukan, Berau, and Kutai Kartanegara, East Kalimantan Province, was used to gather data. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was used to analyze the data. The study showed that entrepreneurial leadership and digital marketing significantly affect MSME's competitiveness. Meanwhile, HR competence and business size have an insignificant effect on MSMEs' competitive advantage in East Kalimantan Province. Business size is proven to moderate the effect of entrepreneurial leadership and digital marketing on MSMEs' competitive advantage in East Kalimantan Province. The business size cannot moderate the relationship between HR competence and MSMEs' competitive advantage. The results of this research can serve as a guide for future researchers who will tackle related issues. The study is anticipated to act as a mutually beneficial role model to guarantee the best possible empowerment of MSMEs with the aid of technology.

Green Accounting and Organization Performance: Science Mapping of Present and Future Trends

2024-11-03T17:38:26+00:00

Green accounting's main objective is to influence corporate behavior toward social and environmental concerns and address social issues affecting global sustainable development. Establishing green accounting practices in businesses is crucial for community concern and environmental sustainability. This research aims to explore the knowledge structure of green accounting and its impact on organizational performance. Environmental accounting is an important tool in improving the quality of environmental reporting. This study conducted a literature analysis, and the research methodology employed bibliometric analysis. VosViewer, with co-word analysis and bibliographic coupling, is specialized software used to visualize trends in research topics, authorship, and institutional affiliation. Scopus database is chosen due to its extensive coverage and indexing of important journals for articles published between 2005 and 2022. This search yielded 233 documents. This study implies that adopting green accounting has several important elements, namely integrated and transparent sustainability reports that help stakeholders make better decisions. Green accounting increases the accountability and transparency of sustainability reports, as it is supported by structured and measurable information. The board of directors’ support and good corporate governance influence the success of the sustainability report. The company's sustainability performance is assessed using complex methods and involves quantitative and qualitative indicators. This article is the first to present a scientific mapping of green accounting literature, the basis for a study on corporate sustainability performance. The results of this study give scholars, researchers, and practitioners important information about advancements in accounting science, particularly in the area of green accounting.

Household Financial Planning in Achieving a Balanced Budget

2024-11-04T07:35:21+00:00

Financial planning is like a map that determines the direction of family finances. The unmet needs of a family are often not due to a small income but due to expenses that are often uncontrollable. This research aims to find out the application of household financial planning to achieve the principle of a balanced budget. This research uses a qualitative method with a case study approach. The data collection was done by observation, direct interview, and documentation. The location of this research is the informant's residence within the scope of Sananwetan Subdistrict, Blitar City. The results of this study show that housewives plan their finances every month. The planning done is based on the previous month's records. The decision-making practices carried out by housewives to determine financial allocations are not necessarily decided by themselves, but they involve their husbands and other family members to deliberate to produce the best solution. To achieve budget balance, awareness is needed to prioritize primary needs and pay attention to lifestyle. These results implied that families can pay more attention to health insurance and investment aspects so that expenses become equivalent to income or a balanced budget. Therefore, this research not only enriches literature related to household financial management but also opens up new insights for financial practitioners and family consultants in developing more comprehensive financial literacy programs so that they can sustainably improve household financial welfare.

Management Control System Backbone in a CPA Firm: Middle Managers and the Power of Cultural Control

2024-10-22T07:47:45+00:00

This research aims to broaden the understanding of the middle manager's role in the management control system, particularly in mediating the relationship between superiors and subordinates. The methods employed in this research are an interpretive paradigm with interview, observation, and document analysis data collection methods. Findings indicate that middle managers at the CPA X play a crucial role in addressing ignorance, inability, and unwillingness in the company. Although there are no formal controls, role dissonance among middle managers is minimal due to the presence of strong cultural controls. Cultural control can compensate for other forms of control, thus minimizing the occurrence of role dissonance experienced by the manager of CPA Firm X. This research provides insight into the importance of middle managers' role in fulfilling their function as an intermediary in the management control system aimed at aligning the goals of top management with operational employees.

Maximizing Firm Value: Analyzing Profitability and Leverage with Tax Avoidance Interventions

2024-11-24T05:47:40+00:00

This study aims to analyze whether there is an effect between Profitability, Leverage, and tax avoidance toward firm value, either directly or indirectly. This research uses quantitative methods with partial least square analysis techniques. The data was obtained through the official website of the Indonesia Stock Exchange. This study found that 58 manufacturing companies were listed on the Indonesia Stock Exchange from 2016–to 2018. The results indicate that profitability and leverage do not affect tax avoidance and profitability. Leverage affects firm value, and tax avoidance does not mediate the effect of Profitability and Leverage toward firm value. Tax avoidance does not mediate the impact of leverage on firm value because the higher the leverage, the greater the funds provided by the creditor, and this makes investors careful about investing in companies with a high leverage ratio. This study implies that maximizing firm value does not necessarily require the company to engage in tax avoidance schemes since increasing profit will signal to the investor that the company has been managed effectively and ultimately maximizes firm value.

Sustaining Government Internal Auditor Performance: A Mixed Method Study

2024-11-24T20:39:46+00:00

Both public and private organizations in the modern era greatly value the services of auditors since the outcomes of their decisions can reveal an organizations transparency. To ensure no errors are made when evaluating an organization, an auditor needs to be competent and independent in attitude. This study aims to analyze and examine the factors that influence time budget pressure, independence, and competence on internal auditor performance in BPKP North Sumatera. Research is being conducted using an applied mixed-methods approach. All BPKP North Sumatera auditors are included in the research population for both the qualitative and quantitative sections. Purposive sampling was used to select six audit managers and staff for the qualitative section research sample and to select fifty-five people for the quantitative section study sample. The data was analyzed with Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of this study indicate that time budget pressure, independence and competence have significant effects on the internal auditor performances. Meanwhile, motivation had no effect on the performance of the internal auditor in BPKP North Sumatra. Motivation is proven to be able to mediate the effect of independence on auditor performance. Motivation is unable to mediate the effect of time budget pressure and competence on the internal auditor performances in BPKP North Sumatera. The study findings suggest that internal auditors should be considered when evaluating government sector audits and that they should be provided with information to help government internal auditors maintain and enhance audit quality.

Drivers, Barriers and Key Success of Digital Transformation on SMEs: A Systematic Literature Review

2024-11-29T11:14:02+00:00

Digital transformation represents a critical initial step for Small and Medium Enterprises (SMEs) in adapting to digitalization. This process involves technological innovations, efficient economic operations, and strategic initiatives to support SMEs. The SME sector holds significant importance as a cornerstone of national economic development. This study employs a systematic literature review to synthesize insights into the driving factors, barriers, and success strategies for SMEs undertaking digital transformation. The driving factors are categorized into individual, technological, environmental, and organizational contexts. Conversely, the barriers include challenges faced by individual business actors, as well as technical, environmental, organizational, and cultural constraints. The success of SMEs in this transformation depends on both internal and external factors. Internally, success is fostered through adequate knowledge and education on digitalization, the development of innovative business models, digital capabilities, organizational functions, culture, and effective human resource management. Externally, success depends on adapting to environmental shifts, building partnerships, and utilizing government regulatory support, which serves as a key driver of digital transformation for SMEs. These results imply that policymakers, SME practitioners, and SME stakeholders have to collaborate in overcoming challenges and seizing opportunities for SME digital transformation.

Critical Review of XBRL Financial Reporting: Perspective Pancasila as One of Indonesia’s National Defense Values

2024-12-06T11:40:25+00:00

Implementing XBRL (eXtensible Business Reporting Language) reporting, which has been mandatory since 2015, has been a significant development in Indonesia. However, as a concept adopted from developed countries, XBRL may not fully align with Indonesia's national defense values of Pancasila. This research critically reviews the implementation of XBRL financial reporting, emphasizing its alignment with Pancasila as one of the Indonesian national defense values. This study focuses on the implementation, challenges, and impact of XBRL financial reporting. To further understand the relationship between Pancasila and XBRL, this study uses case studies on three government banks, the pioneers in implementing XBRL financial reporting. The critical analysis, particularly from the perspective of Pancasila values, demonstrates that XBRL can enhance the integrity, standardization, transparency, comparability, and public trust in companies, thereby positively impacting long-term performance. These findings not only provide a crucial basis for further research but also offer practical implications for companies to immediately implement XBRL, aligning with the Pancasila as the noble values of the Indonesian nation.