Search

Copyright of Jurnal Ekonomi Manajemen Sistem Informasi (JEMSI) is the property of Dinasti Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Jurnal Ekonomi Manajemen Sistem Informasi (JEMSI) is the property of Dinasti Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Medium enterprises are a fairly important part of the business sector in playing a real role in various economic interests in national development, especially for the creation of businesses and jobs, especially after the Covid-19 pandemic in 2023. This is supported by the Ministry of Tourism and Creative Economy, which was stated by the Minister of Tourism and Creative Economy/Head of the Tourism and Creative Economy Agency, Mr. Sandiaga Salahuddin Uno, who said that tourism and creative economy actors, especially in the MSME sector, must continue to hone their digital technology skills to boost the economy and create jobs. Based on this phenomenon, researchers are interested in researching digital technology and green innovation in the MSME sector in Indonesia. This study aims to analyze the influence of Strategic Management Accounting, MSME Digitalization, and Leadership Quality on MSME Financial Performance. Where in this study, Financial Technology and Green Innovation, which are supporting factors in addition to advances in information technology, are used as moderating variables between the variables: Strategic Management Accounting, MSME Digitalization, and Leadership Quality on MSME Financial Performance. This study uses primary data conducted by distributing questionnaires to Micro, Small, and Medium Enterprises in several major cities in Indonesia, such as the target of this study, namely MSMEs in the cities of Jakarta, Denpasar, Bandung, Surabaya and Medan. The results of the study indicate that MSME Digitalization and Leadership Quality have a significant effect on MSME financial performance, but Strategic Management Accounting does not have a significant effect on MSME financial performance. Financial Technology strengthens the influence of MSME Digitalization and leadership quality on MSME financial performance but Financial Technology does not strengthen Strategic Management Accounting on MSME financial performance. Green innovation strengthens the influence of MSME digitalization on MSME financial performance but Green innovation does not strengthen the influence of Strategic Management Accounting and Leadership Quality on MSME Financial Performance [ABSTRACT FROM AUTHOR]

The era of globalization and the increasing level of corporate competition have changed the industrial sector business in managing companies both internally and externally. Internal management not only maximizes tangible company resources, but also intangible ones in the process of maximizing the value of its company (Widhiastuti et al., 2018). Resources that are predicted to affect company value are Green Competitive Advantage and integrated reporting. According to Wijayanto et al. (2019) green competitive advantage is a condition of positional advantage where the company has a successful strategy, and is difficult to imitate. Competitive advantage is the company's ability from its resources to achieve performance excellence over its competitors (Roos Ana et al., 2021). This study aims to analyze the influence of Business Analytics and Organizational Green Culture on Green Competitive Advantage and analyze the role of Collaborative Competence as a moderation of the influence of Business Analytics and Organizational Green Culture on Green Competitive Advantage. This study uses a quantitative correlational method where sampling is done using the Slovin formula and using purposive sampling techniques and data collection methods through distributing questionnaires. The study uses SPSS 25.00 and hypothesis testing uses Multiple Regression Analysis. This study uses primary data which is done by distributing questionnaires to students in the cities of Jakarta and Bandung. Based on the results of this study, it shows that Business Analysis and Green Organizational Culture have an effect on Green Competitive Advantage. Collaborative Competence strengthens the influence of Business Analysis on Green Competitive Advantage but Collaborative Competence strengthens the influence of Business Analysis on Green Competitive Advantage [ABSTRACT FROM AUTHOR]

Economic growth focuses on sustainability and environmental awareness. This can be achieved if individuals or citizens consciously take responsibility for environmental issues. The number of Micro, Small and Medium Enterprises (MSMEs) is currently 65 million business actors who are able to contribute 60.5 percent to the gross domestic product (GDP). This study aims to analyze the influence of Accounting Information Systems, Management Control Systems, Green Intellectual Capital, and Green Organizational Culture on the Sustainability of MSME Businesses. Where in this study also makes Digital Literacy which is a supporting factor in addition to advances in information technology used as a moderating variable between the variables: Accounting Information Systems, Management Control Systems, Green Intellectual Capital, and Green Organizational Culture. This study uses primary data conducted by distributing questionnaires to Micro, Small and Medium Enterprises in several major cities in Indonesia such as the targets in this study are MSMEs in the cities of Jakarta, Denpasar, Bandung, Surabaya and Medan. Based on the research results, it shows that Accounting Information Systems, Management Control Systems, and Green Intellectual Capital have a significant effect on the sustainability of MSME Businesses, but Green Organizational Culture does not have a significant effect on the sustainability of MSME businesses. Then Digital Literacy strengthens the influence of Accounting Information Systems and Management Control Systems on the Sustainability of MSME Businesses, but digital literacy does not strengthen Green Organizational Culture and Green Intellectual Capital on the Sustainability of MSME Businesses. [ABSTRACT FROM AUTHOR]

The role of the Board of Commissioners is very important to minimize agency problems so that shareholder wealth maximization can be achieved. Under one board, a number of studies have investigated the effect of the effectiveness of the Board of Directors on their company's performance. In Indonesia, existing research related to the effectiveness of the Board of Commissioners investigates the effectiveness of the Board of Commissioners as one of the determining factors for the possibility of financial distress and investigates effectiveness. This study aims to examine the effect of Company Performance, Company Complexity, Company Size on the Structure of the Board of Commissioners and examine whether there is a role of Managerial Ownership as a moderation in the influence of Company Performance, Company Complexity, Company Size on the Structure of the Board of Commissioners carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2022. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the study, it shows that company performance has a significant effect on the Board of Commissioners Structure, then Company Complexity and Company Size do not have a significant effect on the Board of Commissioners structure. Managerial Ownership strengthens the influence of Company Performance on the Board of Commissioners Structure. Managerial Ownership does not strengthen the influence of Company Complexity and Company Size on the Board of Commissioners Structure. [ABSTRACT FROM AUTHOR]

Financial reports are financial information of a company in an accounting period that can be used to describe the performance of a company (Kashmir in Gayatri). Financial reports are said to be good if they have integrity over the information contained therein. Along with the convergence of IFRS, the concept of conservatism is now replaced by prudence, what is meant by prudence in IFRS is that revenue recognition may be recognized even though it is still potential, as long as it meets the provisions for revenue recognition but still uses the principle of prudence in its recognition. After SAK adopted IFRS. This study aims to test the effect of Prudence, Audit Tenure on the Integrated Report and examine whether there is a role of Green Intellectual Capital and Busy Director as a moderation of the influence of Prudence, Audit Tenure on the Integrated Report carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports which are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of this study, it shows that prudence has an effect on the integrated report, Audit tenure does not have an effect on the audit report, Green Intellectual capital strengthens the effect of Prudence on the integrated report but busy directors do not strengthen the effect of Prudence on the integrated report. Green Intellectual capital strengthens the effect of Audit Tenure on the integrated report but busy directors do not strengthen the effect of Audit Tenure on the integrated report. [ABSTRACT FROM AUTHOR]

Climate change is one of the main problems faced by humans in this decade. Several environmental research institutions state that climate change in the next ten years is considered the most threatening long-term risk. Developed countries contribute 65-70% while poor and developing countries contribute the remaining 30%-35%. One of Indonesia's commitments as a country that is a member of the United Nations Framework Convention on Climate Change. The UNFCCC CoP (Climate Change Conference) is an annual world climate conference, where governments meet to discuss plans to address the climate crisis. This will be the 26th meeting. Where this convention is attended by 195 countries that are members of the United Nations (UN). This study aims to analyze the factors that influence the level of carbon emission disclosure, namely to test and analyze: The Influence of Corporate Environmental Awareness, Corporate Carbon Strategy, Green Corporate Business Strategy and Green Supply Chain on Carbon Emission Disclosure. In addition, this study also tests and analyzes the Role of Carbon Knowledge as a moderating variable for the influence of Corporate Environmental Awareness, Corporate Carbon Strategy and Green Supply Chain on Carbon Emission Disclosure. The analytical method used in this study is path analysis with the pattern of relationships between independent variables in this study being correlative and causal. Based on the results of this study, it shows that Environmental Performance has a significant effect on carbon emission disclosure. Carbon management strategy does not have an effect on carbon emission disclosure. Competitive Business Strategy has a significant effect on carbon emission disclosure. And green supply chain management has an effect on carbon emission disclosure. Carbon Knowledge does not strengthen the effect of environmental performance on carbon emission disclosure, Carbon Knowledge does not strengthen the effect of Carbon Management Strategy on carbon emission disclosure. Carbon Knowledge strengthens the effect of Corporate Business Strategy on carbon emission disclosure. Carbon Knowledge strengthens the effect of Green Supply Chain Management on carbon emission disclosure. [ABSTRACT FROM AUTHOR]

Financial statement fraud is a scheme in which an employee intentionally causes a misstatement or omission of material information in a company's financial statements. This study aims to analyze the effect of Fraud Hexagon on Financial Statement Fraud and the effect of Green Competitive Advantage on financial statement fraud. This researcher also aims to analyze the role of the Audit Committee as a moderator of the effect of Fraud Hexagon and Green Competitive Advantage on Financial Statement Fraud. Based on the results of the study, it shows that financial targets have a significant effect on financial statement fraud. Accrual Ratio has a significant effect on financial statement fraud. Ineffective monitoring does not have a significant effect on financial statement fraud. Changes in directors do not have a significant effect on financial statement fraud. External pressure has a significant effect on financial statement fraud. Project cooperation has a significant effect on financial statement fraud. Green Competitive advantage does not have a significant effect on financial statement fraud. The Audit Committee strengthens the influence of Financial Targets on Financial Statement Fraud. The Audit Committee strengthens the influence of Accrual Ratio on Financial Statement Fraud. The Audit Committee does not strengthen the influence of Ineffective Monitoring on Financial Statement Fraud. The Audit Committee does not strengthen the influence of Changes in Directors on Financial Statement Fraud. The Audit Committee does not strengthen the influence of External Pressure on Financial Statement Fraud. The Audit Committee strengthens the influence of Project Cooperation on Financial Statement Fraud. The Audit Committee does not strengthen the influence of Green Competitive Advantage on Financial Statement Fraud. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Ekonomi Manajemen Sistem Informasi (JEMSI) is the property of Dinasti Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Jurnal Ekonomi Manajemen Sistem Informasi (JEMSI) is the property of Dinasti Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Jurnal Ekonomi Manajemen Sistem Informasi (JEMSI) is the property of Dinasti Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Financial Report is the final result of the accounting cycle which is a record of financial information used to describe the financial condition of the company as information for external and internal parties of the company. The purpose of the report is to provide information on the financial position, financial performance and cash flow of the entity that is useful for most users of the report in making economic decisions (Minerva et al., 2020). Earnings quality is often associated with the quality of financial statement audits. the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered the profit generated by the company is stable. So this will attract management's interest in practicing going concern audit opinions. This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value and Earnings Quality has an effect on the Audit Opinion Going Concern, But Conservatism has not effect on Opinion Audit Going Concern. This explains that with the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered to be a stable profit generated by the company. So this will attract management's interest in practicing going concern audit opinions. [ABSTRACT FROM AUTHOR]

The rapid development of many industries in the world has resulted in environmental damage due to excessive use and exploitation of natural resources. As a result, there is a decline in environmental quality resulting in global warming, ozone depletion, pollution, and acid rain. The impact of environmental conventions in the world Montreal Convention, Kyoto Protocol, Ban on the Use of Certain Hazardous Materials and increasing consumer environmentalism can change the context of competition in industries around the world. This study aims to examine the effect of Green Intellectual Capital, CEO Characteristic, Free Cash Flow on Prudence moderated by Environmental Performance. This study took the research population in the energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Green Intellectual Capital, Busy Director, and Free Cash Flow have an effect on prudence but CEO Tenure has no effect on Prudence. Environmental Performance strengthens the influence of Green Intellectual Capital, Busy Director, and Free Cash Flow on prudence and Environmental Performance strengthens the influence of CEO Tenure on prudence [ABSTRACT FROM AUTHOR]

The purpose of this study was to examine (1) Student Service Quality has a significant and positive effect on Student Satisfaction. (2) Academic Service Quality has a significant and positive effect on Student Satisfaction. (3) Institutional Culture has a significant and positive effect on Student Satisfaction (4) Institutional Image strengthens the influence between Student Service Quality on Student Satisfaction. (5) Institutional Image strengthens the influence between Academic Service Quality on Student Satisfaction. (6) Institutional Image strengthens the influence between Institutional Culture on Student Satisfaction. by using multiple regression. Based on the results of this study indicate that Student Service Quality has a significant and positive effect on Student Satisfaction but Academic Service Quality and Institutional culture has a not significant on Student Satisfaction. Then, Institutional Image strengthens the influence between Student Service Quality on Student Satisfaction but Institutional image and Institutional Image not strengthens the influence of Academic Service Quality on Student Satisfaction. [ABSTRACT FROM AUTHOR]

The micro, small and medium enterprises (MSMEs) sector plays an important role in the national economy, but high competition makes it difficult for businesses to develop. Company performance is used as a benchmark for assessing business operating systems so it is necessary to know the factors that affect business performance, one of which is the strategic management accounting method. In the context of financing to the MSME sector--as a 61.07 percent contributor to GDP, so that economic growth is maintained, the government has also given a signal to continue to increase financing to MSMEs. The purpose of this research is to test and analyze whether Mannaement Accounting Strategy, Leadership Quality and Market Orientation affect the Performance of Micro, Small and Medium Enterprises (MSMEs). This study uses primary data which is conducted by distributing questionnaires to MSME owners in DKI Jakarta and its surroundings. The method used in this study is quantitative, because this method can test the relationship between variables in a model, both the relationship between variables and their constructs and the relationship between constructs. The results of this study indicate that management accounting strategies have an effect on MSME performance; leadership quality does not affect MSME performance; Market orientation has no effect on MSME performance. [ABSTRACT FROM AUTHOR]