METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

Corporate Social Responsibility dan Kinerja Keuangan: Reputasi Perusahaan, Strategi Inovasi dan Enterprise Risk Management Sebagai Variabel Intervening

Robert Jao — 2025-10-31

This study investigates the effect of corporate social responsibility (CSR) as a mechanism to improve financial performance through corporate reputation, innovation strategy, and enterprise risk management (ERM) as mediators. This study uses stakeholder theory as the grand theory and resource-based view (RBV) theory as a supporting theory. This study uses secondary data from annual and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for 2021-2023. The sample comprised 72 data companies for 3 years, which were selected using purposive sampling. The results of this study indicate that CSR has a positive and significant effect on corporate reputation, innovation strategy, and ERM. However, it is not substantial in terms of financial performance. Corporate reputation, innovation strategy, and ERM positively and significantly affect financial performance. In addition, corporate reputation, innovation strategy, and ERM can also function as mediators of the relationship between CSR and economic performance.

Pengaruh Mekanisme Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Food & Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Agriva Alexsander Sembiring — 2025-10-31

Analyzing the impact of Good Corporate Governance practices on the disclosure of Sustainability Reports in Food and Beverage companies listed on the Indonesia Stock Exchange between 2020 and 2022 is the aim of this study. The population of this research is 84 companies. The sampling method used was purposive sampling, in order to obtain 20 sample companies for 3 years with 60 data to be analyzed. The data used in this study are sustainability report and annual report which can be accessed through official websites each companies and the Indonesia Stock Exchange’s website, namely www.idx.co.id. Data analysis use multiple linier regression. The study findings demonstrated that the mechanisms of good corporate governance comprise independent commissioner and managerial ownership had positive and significant effect on Sustainability Report disclosure. The Good Corporate Governance mechanism include audit committee and board of director represented by board with female director had insignificant effect on Sustainability Report disclosure. But simultaneously Independent Commissioner, Audit Committee, Managerial Ownership, and Board of Director effect the Sustainability Report variable by 25,8% while the remaining 74,2% is influenced by other factors.

Analisis Strategis Sistem Informasi Akuntansi FINA Terhadap Efisiensi Operasional dan Pengendalian Penjualan

Endah Septiyani Dwi Cahyono — 2025-10-31

This study examines the role of the FINA accounting information system in improving operational efficiency and sales control at PT Tunas Surya Sentausa. The main issue addressed is the suboptimal integration of systems and interdepartmental procedures. A qualitative case study method was employed, using interviews, observations, and documentation. Findings indicate that FINA enhances process speed and data accuracy, though technical and procedural issues remain. Recommendations include system feature enhancements, workflow integration, and user training.

Analisis Ketidaksesuaian Prosedur Penghapusan Aktiva Tetap pada Laporan Keuangan Fiskal PT. MMM

Jessica Vania Andani — 2025-10-31

This study analyzes discrepancies in fixed asset write-off procedures in PT MMM's fiscal financial statements for the period 2023-2024. The main findings show that there are inaccuracies in recording the sale of fixed assets, such as not calculating the profit/loss on sales and not properly writing off accumulated depreciation. These errors cause distortions in the financial statements and potentially lead to administrative sanctions due to fiscal corrections. The research method uses a descriptive qualitative approach through document analysis, interviews, and sales invoices. The data shows that PT MMM has not fully understood the principles of PSAK 16 related to the derecognition of fixed assets. The recommended corrective measures include re-recording accumulated depreciation, accurate write-off of fixed assets, and recording profit/loss in the financial statements. By implementing these steps, PT MMM is expected to improve the reliability of its financial statements and avoid potential sanctions in the future.

Pengaruh Kebijakan Dividen, Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023

Winni Natalia Pardede — 2025-10-31

The focus of this study is to examine the impact of profit-sharing strategies, the size of business entities, and the composition of funding on the valuation of mining corporations listed on the IDX during the period 2020–2023. The study draws indirect information from the annual reports of mining corporations listed on the IDX. The data analysis technique applied is multiple linear regression. The population in this study is a total of 63 entities in the mining industry sector listed on the Indonesia Stock Exchange; this research takes 12 business entities that meet the criteria for an example determined intentionally. The collected information was then analyzed by SPSS version 26 analysis. The findings of the study with the t-test indicate that the element of dividend policy has a good but weak impact on corporate value, the company size variable has a positive and meaningful impact on the company's valuation, and the capital structure variable has a negative but not significant impact on corporate valuation. The results of the study, using simultaneous analysis (F-test), indicate that dividend policy, business entity size, and capital structure collectively have a significant impact on the value of the corporation. The findings of this study also indicate that the independent element can explain the variable value of the company by 19.3%, while the remaining 80.7% is affected by external elements of this study model.

Pengaruh Kompetensi, Pengendalian Internal dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi di Desa Kecamatan Kabanjahe Kabupaten Karo

Talita Christin Sigiro — 2025-10-31

This study aims to investigate how competence, internal control, and community involvement affect the accountability of village fund management, with the application of information technology acting as a moderating factor in Kabanjahe District, Karo Regency. A quantitative descriptive approach was employed. Data analysis involved descriptive statistics, including tests for validity, reliability, classical assumptions, multiple linear regression, hypothesis testing, and moderation regression analysis (MRA) using SPSS version 26. The results reveal that both competence and internal control positively and significantly influence village fund accountability on a partial basis, whereas community participation does not show a significant or positive effect. Additionally, the MRA results indicate that information technology effectively moderates the relationship between competence and accountability, but does not moderate the effects of internal control or community participation on accountability.

Pengaruh Self-Efficacy dan Sistem Pengendalian Internal oleh Aparat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Desa di Kecamatan Tambusai Utara Kabupaten Rokan Hulu

Missa Kristina Nababan — 2025-10-31

This study aims to analyze the influence of self-efficacy and the internal control system applied by village officials on the accountability of village fund management in villages in North Tambusai District, Rokan Hulu Regency. This type of research is quantitative, using primary data. The research population comprised village officials in North Tambusai District, with a sample size of 78 respondents selected via purposive sampling. The data analysis technique used is descriptive statistics. The researcher conducted a primary data quality test through validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests using the SPSS 26 application. The results of the study show that, both simultaneously and partially, self-efficacy and the internal control system have a positive and significant effect on the accountability of village fund management in North Tambusai District, with a contribution of 41.3%. Other variables not covered by this study model explain the remaining 58.7%. The results of the study show that, both simultaneously and partially, self-efficacy and the internal control system have a positive and significant effect on the accountability of village fund management in North Tambusai District, with a contribution of 41.3%. Other variables not covered by this study model explain the remaining 58.7%.

Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran dan Proses Pengadaan Barang dan Jasa Terhadap Penyerapan Anggaran pada BKAD Tapanuli Utara

Anna Canria Siburian — 2025-10-31

This study aims to examine the influence of budget planning, budget execution, and the procurement process of goods and services on budget absorption. The methodology applied in this study uses a descriptive approach, with the population consisting of employees of the North Tapanuli Regional Finance and Assets Agency. The sample was taken using purposive sampling technique. Data were collected through the distribution of questionnaires and library research. Data analysis was conducted using multiple linear regression. The results of the empirical analysis indicate that the three independent variables, namely budget planning, budget execution, and the procurement process of goods and services have a positive and significant influence on budget absorption, both when tested simultaneously and partially. The coefficient of determination shows that the three variables are able to explain 41.2% of the budget absorption variable, while the remaining 58.8% is influenced by other variables not included in this study.

Zero Finding dalam Audit Stock Opname Persediaan Obat : Bukti Empiris Penerapan Akuntabilitas Publik di Fasilitas Kesehatan

M. Handri Ansah — 2025-10-31

This study aims to describe the implementation of stock opname audits of pharmaceutical inventories at Primary Healthcare Facilities (PHCs), identify the factors supporting the success of zero finding, and analyze their implications for public accountability. The research employed a descriptive qualitative method through participatory observation, documentation, and analytical reflection, supported by source triangulation to ensure data validity. The findings reveal that the audit of 25 drug samples, sourced from both the National Health Insurance (JKN) and regional government budgets (APBD), showed no discrepancies between administrative records and physical stock. Moreover, no damaged or expired drugs were identified, and storage conditions were assessed as well-organized. The consistent application of standard operating procedures, staff discipline, and routine monitoring were the key factors driving audit success. These results are consistent with internal control theory within the COSO framework, which emphasizes the importance of control activities and monitoring in preventing irregularities. Empirically, this study demonstrates that zero finding can be achieved through a combination of SOPs, internal controls, accounting information systems, and managerial supervision. The practical implications highlight that routine audits contribute to strengthening transparency, financial efficiency, and public accountability in the management of pharmaceutical supplies within the health sector.

Dampak Implementasi Akuntansi CSR Terhadap Praktik Penghindaran Pajak: Bukti Empiris dari Perusahaan Sektor Pertambangan di Indonesia

Merry Anna Napitupulu — 2025-10-31

This research is motivated by growing concerns regarding tax avoidance practices in Indonesia's mining sector, where approximately 60% of mining companies listed on the Indonesia Stock Exchange are indicated to engage in tax avoidance practices. This study aims to analyze the impact of Corporate Social Responsibility (CSR) accounting implementation on tax avoidance practices in mining sector companies and identify differences in tax avoidance practices based on CSR implementation levels. Using quantitative methods with a descriptive approach, this study analyzes 45 mining companies listed on IDX during the 2020-2023 period with 180 total observations. Variable measurement employs the CSR disclosure index based on GRI Standards 2021 and three tax avoidance proxies: Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), and Book Tax Differences (BTD). The results show that CSR accounting implementation has a significant positive effect on ETR and CETR and a significant negative effect on BTD. Comparative analysis reveals significant differences in tax avoidance practices between companies with high CSR implementation and low implementation. This study concludes that CSR accounting implementation is an effective instrument in reducing tax avoidance practices and promoting tax compliance in the mining sector. It is recommended for regulators to develop policies that integrate CSR aspects with taxation and for companies to enhance CSR implementation as part of sustainable governance strategies.