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All Journal Wahana Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi
Suhanda Suhanda
Universitas Andalas
Economics, Econometrics & Finance

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Sustainability Reporting: Quality and Value Relevance Nurzi Sebrina; Suhairi Suhairi; Suhanda Suhanda
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.117304

Abstract

This study examines the quality of sustainability reporting of public companies listed on the Indonesia Stock Exchange and analyses the incremental value of sustainable reporting information (non-financial) on the value relevance of financial information. The research was conducted on the sustainability reporting of companies listed on the Indonesia Stock Exchange and from 713 listed companies, and by purposive sampling, a sample of 80 companies was obtained. Research on the quality of sustainability reports is carried out on reports published from 2016 to 2019. As for value relevance, it is carried out on sustainability reports published from 2016 to 2018. The significance of the value of information is investigated using the multiple regression method, modified Ohlson's (1995) model, while the quality of sustainability reporting is investigated using content analysis.  The study shows that the quality of sustainability reporting is still low, determined by the disclosure index and the level of reliability. The quality of sustainability reporting and information on economic, environmental, social topics (except governance) is relevant for stakeholders. Thus, the research results related to the overall quality of sustainability reporting and the topics of sustainable performance are consistent with the value-enhancing theory in the context of the shared value concept. However, the sustainability report does not have a positive incremental value to the value relevance of financial information on companies listed on the Indonesia Stock Exchange. Investors should consider long-term sustainability rather than short-term financial performance. The findings can also be useful for policymakers when issuing rules for sustainable reporting because the results show that transparency is a relevant valueKeywords:  Sustainability reporting, the value relevance of sustainability reporting information
Tata Kelola Perusahaan Daerah Air Minum (PDAM) Kabupaten Lima Puluh Kota Aulia sri Angraini; Suhanda Suhanda
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1305

Abstract

The government strongly supports the existence of a good governance system, especially in business entities. Good corporate governance is a system that regulates the direction of activities of a company to be carried out, including in setting goals to be achieved and measuring the success of the company's implementation. The implementation of corporate governance reduces agency problems between owners and managers. Good corporate governance can help avoid conflicts of interest between principals and agents. This study aims to see the background of the formation and practice of governance in PDAM Kabupaten Lima Puluh Kota by linking it with agency theory. Processed data is primary data from interviews. The results of the study found that the purpose of establishing a PDAM is that an institution is needed to manage and control the needs of the community in the field of water and an intermediary from the government's responsibility in providing a minimal service system (SPM). And in terms of PDAM governance practices associated with agency theory, there are three themes, namely for the principal intermediary in supervising PDAM Kabupaten Lima Puluh, namely that the supervisory board has complied with the existing rules and regulations. The second point of discussion is about the relationship between the agent and the principal, from the results of the study it was found that the relationship between the principal and agent is in the form of accountability and transparency. And the last topic about corporatization, the results of research on PDAM Kabupaten Lima Puluh Kota, the local government has handed over all authority and management fully to the PDAM management to manage and manage. However, the full handover to local governments will still be controlled and supervised by PDAM activities assisted by the supervisory board
Badan Layanan Umum : Sebuah Inovasi Kelembagaan Pemerintahan Lisa Novianti; Suhanda Suhanda
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1306

Abstract

BLU (Public Service Agency) is one of the NPM (New Public Management) instruments which has the idea of ??adopting the private sector into the public sector. BLU has a goal to improve services to the community economically, effectively and efficiently by implementing sound business practices and reforming public management that is bureaucratic, inefficient and less service and performance oriented. The focus of this research was carried out at the Padang Pariaman District Health Center which had been inaugurated using PPK-BLUD since the issuance of Padang Pariaman Regent Regulation No. 39 of 2018 concerning Financial Management of Regional Public Service Agencies in December 2018. The purpose of this research is to find out the motives behind the parties involved in disclosing the determination of the status of BLU Puskesmas and to find out the organizational and cultural structure design practices after being designated as BLU Puskesmas. The primary data collection method uses research instruments in the form of field observations and interviews with informants. The results of the study found that the background to the formation of the BLUD puskesmas was due to pressure from the authorities where the puskesmas was sheltered, both internally and externally from the puskesmas, giving rise to various reactions of puskesmas innovations to fulfill better health services from various sides. (2) The form of organizational and cultural structure design practices after being designated as BLUD Puskesmas is the discovery of the concept of private culture for Puskesmas members consisting of professionalism and entrepreneurship, ease of management and financial realization which has an impact on continuity of activities and improvement of service quality as well as guidance and supervision from various parties towards the implementers of the BLUD Puskesmas. However, there are several obstacles, namely multiple positions, the incompatibility of the executor's character with the objectives of the BLU concept and activities that are only carried out for accreditation management formalities and after that are only adjusted.
Tekanan Koersif, Mimetic, Dan Respon Atas Perubahan Status Tata Kelola PTNBH Pada PTN X Fathir Aulia Bufi; Suhanda Suhanda; Fauzan Misra
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10456

Abstract

There are three levels of PTN status, namely, Legal Entity PTN (PTN-BH), Public Service Agency PTN (PTN-BLU), and Work Unit PTN (PTN-Satker). The level is based on the level of autonomy in financial and resource management. The requirement for an autonomous university is to have certainty about good university governance or university governance. Governance means not only institutionally inscribed rules, but also the organization's responsiveness to whom and for what. This study analyzes why and how the implementation of governance practices in universities after the status of Legal Entity State Universities (PTNBH). Interview and observation techniques were used in this study to collect the required data. Technical thematic analysis is used to search for themes, themes that are in accordance with the research objectives. The process of adopting the idea of PTNBH in Higher Education is based on pressure, both coercive and mimetic. The low commitment of university leaders in the process of determining the idea of PTNBH resulted in a difference in understanding of the idea of PTNBH in the university environment. This reason resulted in decoupling, due to the low commitment of campus leaders in implementing policies substantially (Boxenbaum, 2017; Bromley, 2012). The existence of decoupling in the process of determining the idea of PTNBH has an impact on the ceremonial governance practices of PTNBH.
Co-Authors Aulia sri Angraini Fathir Aulia Bufi Fauzan Misra Lisa Novianti Nurzi Sebrina Suhairi Suhairi