The industrial revolution 4.0 increases business competition and the increasing need for accounting information for strategic decision making. Accounting information is financial information needed by managers to predict and determine the company's strategic policies in the future, however, the current condition of many companies has not been able to produce quality accounting information which has an impact on the production of inappropriate financial policies. This study aims to determine how much the business strategy affects the effectiveness of the use of accounting software and how much the effectiveness of accounting software affects the quality of accounting information. The population in this study were 472 managers of state-owned companies and a total sample of 312 managers of BUMN which were determined by simple random sampling technique. Testing data using covariance-based structural equation modeling (SEM) with Lisrell software. The results of this study prove that State-Owned Enterprises in Indonesia effective application software affects quality accounting information, as well as the company's business strategy affects the effectiveness of accounting software.
Penelitian ini dilatarbelakangi oleh adanya suatu permasalahan adanya informasi akuntansi yang belum berkualitas pada berbagai instansi pemerintahan di Indonesia karena informasi akuntansi berlum akurat, relevan, handal dan belum disajikan tepat waktu. Beberapa referensi menunjukan informasi berkualitas dipengaruhi oleh beberpaa faktor diantaranya adalah faktor pemanfaatan teknologi informasi dan digunakannya sistem informasi keuangan daerah dengan baik. Penelitian ini bertujuan untuk mengetahui kecocokan model kualitas informasi akuntansi yang dipengaruhi oleh Sistem informasi Akuntansi Keuangan Daerah dan Pemanfaatan Teknologi Informasi serta untuk mengetahui seberapa besar pengaruh dari variabel yang terkait. Metode penelitian yang digunakan adalah metode deskriftif dan verifikatif dengan menggunakan data primer yang dikumpulkan secara langsung melalui penyebaran kuesioner pada karyawan pada Organisasi Perangkat Daerah (OPD) Pemerintahan Kota Bandung. Populasi dalam penelitian ini adalah 54 karyawan di setiap OPD di Bandung, ukuran sampel minimal sebanyak 40 responden yang ditentukan berdasarkan rule of tumb dengan Teknik simple random sampling. Analisis data menggunakan (SEM) PLS dengan bantuan perangkat lunak SmartPLS. Hasil penelitian ini membuktikan bahwa Sistem Akuntansi Keuangan Daerah dan Pemanfaatan Teknologi Informasi memiliki pengaruh yang signifikan terhadap kualitas laporan keuangan Pemerintah Daerah pada Organisasi Daerah di Bandung.
Disclosure of carbon emissions (Carbon Emission Disclosure) is a voluntary disclosure of carbon emissions resulting from the company's production process. This research itself aims to obtain empirical evidence about competition, profit growth and environmental performance on the disclosure of carbon emissions of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The method applied to measure the extent of disclosure of carbon emissions adopted from the check list developed based on the request sheet obtained from the Carbon Disclosure Project (CDP). The results of this study indicate that competition, profit growth and environmental performance have no effect on Carbon Emission Disclosure.
This study aims to ascertain how the capital structure affects firm value via profitability moderated by hedging practices and firm size. Verification analysis is used in this study, with data analysis techniques through conditional process analysis. Companies from miscellaneous industrial sectors that were listed on the Indonesia Stock Exchange between 2016 and 2020 make up the research population. The study showed that: capital structure affects profitability; capital structure and profitability affect firm value; profitability does not mediate the effect of capital structure on firm value, which is moderated by hedging policies and firm size; hedging policies and firm size do not moderate the indirect effect of profitability on firm value. This conclusion is crucial for decision-makers who aim to optimize the structure to raise the business value.
Advances in technology, computers, and telecommunications support the development of internet technology. Currently, the IT function in society has begun to change. Initially, the IT function as a means of exchanging electronic information to an application that is used to implement corporate business strategies such as marketing, sales, and customer service activities. The purpose of this study is to get empirical evidence of the benefits of using communication technology for business people. This research used a descriptive method by conducting a survey in the form of a questionnaire and conducting several further interviews. The results showed that using communication technology such as the Digital Platform can make it easier for sellers to market products and make it easier to interact with buyers. This research discusses that using communication technology such as the Digital Platform is one of the best business strategies. The conclusion obtained in this study is that the Digital Platform is the best solution to expand business networks and make it easier for sellers and buyers to make transactions. The benefit of doing this research is to find out the meaning and purpose of developing business communication by involving digital technology in marketing products or services.
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