PARAHYANGAN ACCOUNTING REVIEW

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

2023-03-30T11:17:00+07:00

The food and beverage industry is a sector that has the highest growth rate and plays an important role in Indonesia's economic growth. However, other sectors also continue to strive for development in order to attract investors who are increasing over time. This intense competition requires companies in the food and beverage sub-sector to improve their performance in order to attract investors who play an important role in firm funding.

The method used for this research is the hypothetico-deductive method, with Eviews 12 software to assist data processing. Existing data and hypotheses will be analyzed by several tests, including descriptive statistical tests, classical assumption tests, hypothesis testing, and coefficient of determination tests.

The results of this study indicate that firm size and capital structure partially have no effect on firm value. Meanwhile, profitability is proven to have an effect on firm value. However, firm size, profitability, and capital structure simultaneously have an effect of 54.57% on firm value. Thus, it can be concluded that changes in firm value can be explained quite well by the three independent variables. Future researchers are expected to expand research by using other indicators or adding other independent variables that are considered capable of influencing firm value.

PERANAN PENGENDALIAN INTERNAL SIKLUS PENJUALAN DALAM MENINGKATKAN EFEKTIVITAS SIKLUS PENJUALAN STUDI KASUS PADA UMKM

2023-02-21T11:26:08+07:00

Business competition in Indonesia is currently getting tougher due to the covid-19 pandemic since 2020. MSMEs are one type of business that is struggling and competing with each other to maintain the viability of the business in the middle of pandemic. MSMEs are engaged in different industries, one of the industries is the doll industry. Lenny Best Collection is one of the MSMEs that engaged in this doll industry. A large number of MSMEs make business competition even tighter, so that every organization will compete with each other to provide the best product to customers. The implementation of internal control is needed by the company to create a competitive advantage. Adequate internal control in the revenue cycle can help the company achieves revenue cycle goals so that the revenue cycle can be said to be effective.

The revenue cycle requires adequate internal control. To know whether the revenue cycle is effective, it is necessary to evaluate the internal control. An evaluation of internal control at the revenue cycle in this research uses the COSO's ERM Framework. The components of COSO's ERM can be used to assess whether the implementation of internal control in the company's revenue cycle is going well. Based on the research results, the internal control of Lenny Best Collection is sufficiently adequate, but there are weaknesses in several components of internal control. The recommendations given to the company can overcome the weaknesses of internal control, so that the company's revenue cycle goals are achieved (the effectiveness of the revenue cycle increases), namely providing the right product according to customer order, sending products that ordered by customers to the right location and delivered on time, the amount of sales invoice is accurate according to the goods ordered, and account receivable is collected on time. The recommendations given to Lenny Best Collection are to separate the authorization and recording functions in shipping activities, make credit limit and aging schedule, etc. The next research is expected to examine the role of other frameworks besides that affect the effectiveness of the revenue cycle such as ISO 31000, IRM/AIRMIC/ALARM 2002, and COSO's IC. Future research can also examine this topic in other manufacturing industries besides the doll industry.

ANALISIS TERHADAP KUALITAS INFORMASI DAN KINERJA 15 SITUS MEREK MOBIL DENGAN PENJUALAN TERTINGGI DI INDONESIA

2023-03-30T11:19:21+07:00

The company as a profit-oriented organization needs to produce information that is useful for decision making for the company itself and related parties concerned in order to achieve its goals. The high need for quality information in this digitalization era encourages companies to put more efforts in producing good quality information. The sole distributors as a main business players in the automotive industry, can use the website as a means of their goals, especially in this era. From the results of the analysis and assessment that has been carried out, there are seven factors each that affect the quality of information and performance of a website where for the quality of information the factors are relevant, reliable, complete, timely, understandable, verifiable, and accessible, while for performance the factors are accessibility, customization & personalization, download speed, security, errors, navigation, and perceivable. Then, for the results of the information quality assessment, Hyundai’s website is ranked at the top, as well as for the results of the performance assessment, and for the results of information quality and overall performance (combined). It was also found that sales of a car brand are not directly proportional to the quality of information and the performance of the website, although on the quality of information aspects, the quality of the information generated by the website increases as the more luxurious the brand is.

ANALISIS PERBANDINGAN PENERAPAN KONSEP UNIVERSITAS BERKELANJUTAN (STUDI KASUS PADA TIGA UNIVERSITAS TERBAIK DI DUNIA)

2023-03-20T09:12:02+07:00

Indonesia officialy becomes chair of the G20 for 2022 with the aim of accelerating sustainable development in economic, environmental and social aspects. This goal is set with examples of reasons for climate change that require real action to reduce the resulting impacts. Another reason for this goal is the worldwide pandemic causing an economic downturn. With these goals, it is hoped that the target of the Sustainable Development Goals (SDGs) can be achieved by 2030. This target requires the contribution of all parties, especially universities, to become a sustainable university. Sustainable practices carried out have criteria and weights assessed by an intitution, namely the Times Higher Education (THE) Impacts Ranking. This research will compare the implementation of a sustainable university in achieving the Sustainable Development Goals (SDGs) descriptively. The subjects in this study were the University of Auckland, University of Sydney, and Western Sydney University. The three universities are called the best in the world according to THE Impacts Ranking 2020 and all three of them apply a triple bottom line. Research data will be processed and classified based on the triple bottom line and SDGs which will later be compared between the three. The social aspect is the aspect that mostly carried out by the three universities with different and sustainable activities to achieve the Sustainable Development Goals (SDGs).

PENGARUH SYSTEM QUALITY, INFORMATION QUALITY, SERVICE QUALITY, DAN SECURITY CONTROL TERHADAP USER SATISFACTION

2023-03-20T09:15:04+07:00

User satisfaction is the level of satisfaction that can be felt on the product or service after the user to compare with what was expected, which means that users will be satisfied if they get more than what users expect from the product or service. User satisfaction in the world of e-commerce is important and becomes a business opportunity such as selling various products and services. Easy access to the internet is one of the changes in people’s behavior in the world of e-commerce. One application that implements e-commerce is Shopee which makes buying and selling transactions easy and can be used via mobile devices.

This study aims to determine the effect of system quality, information quality, service quality, and security control on user satisfaction with accounting information system. This study uses quantitative methods and data collection is done by collecting questionnaires. The result showed that the independent variables system quality, information quality, service quality, and security control partially and joint affect user satisfaction, which is indicated by a significance value smaller than the probability value of 0,05 (5%). These variables also have an influence on user satisfaction of 67,1% while 22,9% is explained by other factors outside of these variables.

ANALISIS PERBANDINGAN PENGUNGKAPAN SDGS NOMOR TIGA BERDASARKAN GRI STANDARDS DALAM SEKTOR PELAYANAN KESEHATAN YANG TERDAFTAR DI BEI TAHUN 2020 (MAKSIMAL 14 KATA, KAPITAL)

2023-03-20T09:20:36+07:00

Corporate social responsibility relates to sustainable development and not only makes decisions based on economic impacts, but also considers social and environmental impacts. In the implementation of corporate social responsibility, Sustainable Development Goals three, good health and well-being, are the most important things to be fulfilled at this time. Based on the results of the study, only a few companies in the health care sector disclosed the number three SDGs based on the GRI Standards. 33 GRI Standards were used. In total, the companies that disclosed the most were the Sido Herbal and Pharmaceutical Industry and those that disclosed the least were Diagnostic Laboratory Utama Tbk, Itama Ranoraya Tbk, and Pyridam Farma Tbk. In conducting a comparative analysis, the GRI Standards were separated based on 2016, 2018, and 2020. The company that disclosed the number three SDGs based on the 2016 GRI Standards the most was Phapros Tbk and the one that did not disclose was Metro Healthcare Indonesia Tbk. The companies that mostly disclose SDGs number 3 based on GRI Standards 2018 are Kalbe Farma Tbk, Sido Herbal and Pharmaceutical Industry, Siloam International Hospitals and those that do not disclose at all are Diagnostic Laboratory Utama Tbk, Indofarma Tbk, Itama Ranoraya Tbk, Kimia Farma Tbk, Phapros Tbk, Prodia Widyahusada Tbk, Royal Prima Tbk, Pyridam Farma Tbk, and Sarana Meditama Metropolitan T. The company that mostly disclosed SDGs number 3 based on the GRI Standards 2020 was Mitra Keluarga Karyasehat Tbk and the one that did not disclose at all was Diagnostic Laboratory Utama Tbk, Indofarma Tbk, Itama Ranoraya Tbk, Kimia Farma Tbk, Kalbe Farma Tbk, Merck Tbk, Phapros Tbk, Pyridam Farma Tbk, Siloam International Hospitals.