AKUMULASI: Indonesian Journal of Applied Accounting and Finance

The Effect of Green Innovation, Green Organizational Culture, Eco-Efficiency and Collaboration on Competitive Advantage

Neng Putri Asih Rosiliana — 2023-08-24

Currently, the increase and competition of industrial development cause natural resource depletion. It is worsened by the pollution that comes from the production process of manufacturing companies with high-profile status. This study aims to analyze the effect of Green Innovation, Green Organizational Culture, Eco-Efficiency, and Collaboration on Competitive Advantage.

This study employed a quantitative approach and used secondary data. Causal research was used to establish a relationship between the variables studied and the results of the research questions. Companies listed on the Indonesia Stock Exchange with high profile status in the Consumer Cyclical, Consumer Non-Cyclical, Basic Materials, Industrials, and Healthcare sectors from 2019-2021, were used as samples and taken by purposive sampling. A total of 67 companies participated, with a total of 201 research samples that lasted for three years. This study used descriptive statistical methods, panel data regression selection tests, and hypothesis testing using Eviews 12 software.

The results of the model estimation test show that the selected model, namely the Random Effect Model (REM), is the regression analysis method. This study shows that partially the independent variables Green Innovation and Eco-Efficiency as well as the control variables Firm Size and Financial Performance (ROA) have a positive and significant effect on the Competitive Advantage of High-Profile Companies from 2019 to 2021. Meanwhile, the Green Organizational Culture and Collaboration variables do not affect the Competitive Advantage of High-Profile Companies from 2019 to 2021.

The Effect of Environmental Performance, Eco-Efficiency, and Cash Holding on Firm Value

Syfa Zen — 2023-08-29

This study aims to determine whether there is a relationship between the three variables, namely, environmental performance, eco-efficiency, and cash holding on firm value. To analyze the data, the researchers used multiple linear regression with the purposive sampling technique. The data were obtained from the Annual Report and Financial Report of manufacturing companies on subsector consumer non-cyclical listed on the Indonesia Stock Exchange from 2019 to 2021. The results of the study show that the environmental performance, eco-efficiency, and cash holding variables have a significant positive effect on firm value.

Analysis of Financial Performance of BPKPAD Klaten Regency for the 2018-2022 Fiscal Year

Lathifah Nur Syamsi — 2023-07-22

This present study aims to seek out the result of the analysis of the budget realization report of Klaten Regency for the 2018-2022 fiscal year to assess its financial performance. The quantitative descriptive analysis method was utilized in this study. The data were the budget realization report of Klaten Regency for the 2018-2022 fiscal year. The data were collected from Regional Income and Asset Financial Management Agency (Indonesian: Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah, abbreviated BPKPAD) Klaten Regency by using documentation techniques and library research in research journal literature. The results show that based on the variance analysis, regional revenue and expenditure are included in the Good (Favorable) category. Based on the income growth ratio analysis, the result tends to decrease and is categorized as negative. The result of the expenditure growth ratio shows there is an increase and is categorized as positive. Meanwhile, looking at the regional expenditure compatibility ratio analysis, the result shows operating expenditure is more dominant than capital expenditure. Based on the findings, the author advises the Klaten Regency Government to make efforts to maximize various sources of regional revenue as well as allocate regional expenditure appropriately to avoid waste of funds to realize positive growth in revenue and expenditure and create a balance in regional expenditure.

The Effect of Livin' by Mandiri Application Service Quality on Customer Satisfaction: Study on PT Bank Mandiri (Persero) Tbk. Solo

Rosita Mei Damayanti — 2023-12-31

This research tries to understand the relationship between service quality and customer satisfaction on the Livin’ by Mandiri, a mobile-banking application of Bank Mandiri. The respondents are customers of the Bank Mandiri Solo UNS Branch office. The number of respondents is 100. The data were collected by questionnaire and test using SPSS 23. The result of this study shows that service quality factors such as tangibles, reliable, assurance, and empathy positively affect customer satisfaction. When the Livin’ by Mandiri application improves in terms of the tangibility, reliability, assurance, and empathy, customer satisfaction will increase. The variable of responsiveness has no significant effect on customer satisfaction. The subject of this research is an application that cannot literally become responsive to serve customers. This research result may be important as the policy implication for Bank Mandiri to make the customers able to use the application optimally.

Analysis of Implementation of Mayor Regulation Number 31 of 2018 on BMD Removal Procedure in Surakarta

Intan Septiana Utami — 2023-12-31

The Standard Operating Procedure for BMD elimination becomes the realization of BPKAD Surakarta in attempting to manage BMD. This study set out to investigate the implementation of the BMD removal process in Surakarta and to prove the suitability of Mayor Regulation No. 31 of 2018 with the BMD removal procedure in Surakarta. The present study employs descriptive analysis including data collection, literature study, observation, and interviews. The results of this study indicate that the SOP for eliminating BMD at BPKAD Surakarta is following Mayor Regulation No. 31 of 2018. Even though the applicable guidelines are appropriate, the implementation of the BMD removal process is inseparable from several obstacles, such as there are still differences in objects between the physical BMD in the field and the list, plans to write off goods, and human resources less competent in the field of eliminating BMD. There are no guidelines for naming goods and lack of human resources in OPD in the BMD as well as the sorting process has not been recorded at SIMDA. The researchers suggest that separating between BMD that has been recorded at SIMDA, holding refreshments, coordinating meetings on SOP that apply within a certain period or whenever there is a renewal of regulations, making preparation of standards for naming goods, and collaborating with third parties in the form of professional service providers to sort BMD recorded in SIMDA.

Analysis of Procedures and Effectiveness of Covid-19 Cash Transfer Program (Case Study in Karangsari Village, Kulon Progo)

Puspita Dewi Wulaningrum — 2023-07-09

This study aims to determine the procedure and effectiveness of the distribution of the Village Fund Cash Transfer program in Karangsari Village, Subdistrict Pengasih, Kulon Progo Regency. The method used in this study is qualitative method. The type of data used is secondary data obtained from the realization report of the 2021 cash transfer program distribution and primary data obtained from interviews with informants. Data collection techniques are carried out using documentation and interview methods. The results of the study show that the effectiveness of cash transfer distribution in terms of timeliness, target accuracy, and budget accuracy has been running effectively. This can be seen from the qualitative data analysis of the statements expressed by informants in line with quantitative data calculations from the cash transfer distribution realization report which shows 100% figures from all aspects. Likewise, the procedures applied to the distribution process have been running in accordance with the regulations set by the government.