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INDONESIA
Indonesian Journal of Sustainability Policy and Technology
Published by PT Global Digital Sains Tekno
ISSN : -     EISSN : 3047874X     DOI : https://doi.org/10.61656/ijospat.v1i2.155
Core Subject : Economy, Science, Education, Social,
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice
The Indonesian Journal of Sustainability Policy and Technology (IJoSPaT) is a multidisciplinary scientific journal covering many common problems or issues related to sustainability, policy, and technology. This journal publication aims to disseminate the conceptual thoughts or ideas and research results that have been achieved in the areas of sustainability, policy, and technology. IJoSPaT accepts papers in English and Bahasa Indonesia. IJoSPaT publishes twice yearly, in May (December-May) and November (June-November). Focus and Scope This journal publication aims to disseminate the conceptual thoughts or ideas and research results that have been achieved in the areas of Sustainability, Policy, and Technology. IJoSPaT particularly focuses on the main problems in the development of the sciences of sustainability and policy areas as follows: Economic Sustainability Policy and Technology; Environmental Sustainability Policy and Technology; Social Sustainability Policy and Technology; Governance Sustainability Policy and Technology; Health Sustainability Policy and Technology; Education Sustainability, Policy, and Technology; Fiscal Sustainability, Policy, and Technology; Public Sector Sustainability, Policy, and Technology; Green Economy, Policy, and Technology.
Arjuna Subject : Umum - Umum
Articles 10 Documents
 1 
Peranan Potensi Sektor Ekonomi Daerah terhadap Kelangsungan Pendapatan Asli Daerah Kabupaten Mojokerto: The Role of Potential Regional Economic Sectors in the Sustainability of Original Regional Income of Mojokerto Regency Intan Permata Sari
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 1 (2023): Indonesian Journal of Sustainability Policy and Technology - May 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i1.116

Abstract

The regional original income sustainability is very important for the interests of citizens and the government. This research analyzes the role of potential economic sectors that influence Mojokerto Regency's Original Regional Income (PAD). The data used is secondary data from the Regional Development Planning Agency and the Central Bureau of Statistics of Mojokerto Regency. The data analysis method used is a descriptive qualitative analysis using income ratios. In contrast, descriptive quantitative analysis uses the Location Quotient (LQ) method and multiple linear regression using the Statistical Program for Social Science (SPSS) tool to show the influence between the independent variables and dependent variables. The results of this research showed that six basic sectors are developing in Mojokerto Regency, including the transportation and communications sector; electricity, gas, and clean water sectors; building or construction sector; financial, rental, and corporate services sectors; trade, hotel, and restaurant sectors; and the services sector. Based on the results of multiple linear regression analysis, it was found that the electricity, gas, and clean water sectors; the trade, hotel, and restaurant sectors; and the transportation and communications sector did not affect PAD, while the construction/building sector; financial, rental, and corporate services sectors; and the services sector influences PAD of Mojokerto Regency. These results indicate that several sectors have important developments for the sustainability of Mojokerto's PAD. Therefore, it is recommended that the Mojokerto Regency government continue to develop these sectors, especially the construction sector; financial, rental, and corporate services sectors; and the services sector. ABSTRAK: Kelangsungan Pendapatan Asli Daerah sangat penting untuk kepentingan warga dan pemerintah. Penelitian ini bertujuan untuk menganalisis peran sektor-sektor ekonomi potensial yang berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Mojokerto. Data yang digunakan merupakan data sekunder yang diperoleh dari Badan Perencanaan Pembangunan Daerah dan Badan Pusat Statistik dan Kabupaten Mojokerto. Metode analisis data yang digunakan merupakan analisis kualitatif deskriptif dengan mengambil rasio-rasio pendapatan, sedangkan analisis kuantitatif deskriptif menggunakan metode Location Quotient (LQ) dan regresi linier berganda dengan menggunakan alat bantu Statistic Program for Social Science (SPSS) untuk menunjukkan pengaruh antara variabel bebas dan variabel terikat. Hasil penelitian ini didapatkan enam sektor basis yang berkembang di Kabupaten Mojokerto antara lain sektor pengangkutan dan komunikasi; sektor listrik, gas dan air bersih; sektor bangunan atau konstruksi; sektor keuangan, persewaan dan jasa perusahaan; sektor perdagangan, hotel dan restoran; dan sektor jasa-jasa. Berdasarkan hasil analisis regresi linier berganda dengan didapatkan sektor listrik, gas dan air bersih, sektor perdagangan, hotel dan restoran, sektor pengangkutan dan komunikasi tidak berpengaruh terhadap PAD, sedangkan sektor kontruksi/bangunan; sektor keuangan, persewaan dan jasa Perusahaan; dan sektor jasa-jasa berpengaruh terhadap PAD Kabupaten Mojokerto. Hasil ini mengindikasikan bahwa beberapa sektor memiliki perkembangan yang penting untuk kelangsungan PAD Mojokerto. Oleh karena itu, disarankan agar pemerintah Kabupaten Mojokerto untuk terus mengembangkan sektor-sektor tersebut, khususnya sektor kontruksi/bangunan; sektor keuangan, persewaan dan jasa Perusahaan; dan sektor jasa-jasa.
Sustainable Profitability with Assets Management Analysis: A Case Study of PT Tri Ananda Pratama Balikpapan – Indonesia Ersalina Ballinda; Elfreda Aplonia Lau; Ekrin Yohanes Suharyono
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 1 (2023): Indonesian Journal of Sustainability Policy and Technology - May 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i1.117

Abstract

The company's operational activities aim to generate profits to survive and be competitive. Efforts to generate maximum profits cannot be separated from the effective use of company assets The objective of this study is to assess asset management at PT. Tri Ananda Pratama Balikpapan from the perspectives of receivables, inventories, fixed assets, total assets, and working capital turnover to sustain sustainable profitability as determined by net profit margin (NPM) from 2017 to 2019. Ratios are used by the analytical tool; the activity ratio, which includes the working capital, fixed asset, inventory, and account receivable turnover ratios, is one type of ratio that is used. In addition, the net profit margin (NPM) ratio is employed to assess the ongoing profitability of the business. The research results demonstrate that total asset turnover, inventory, fixed assets, and accounts receivable can all raise NPM. However, NPM cannot be raised by working capital turnover. Based on the research results, it is implied that companies can optimize their use by detailing and understanding the needs and life cycle of assets. This will help reduce waste and increase operational efficiency.
Cooperative Financial Performance Analysis of Liquidity, Solvency, Profitability, and Activity Ratios: (A Case Study of the Tirta Dharma PDAM Cooperative in Samarinda City based on Ministerial Regulation Number 06/Per/M.KUKM/V/2006) Hamsyah Hamsyah; Imam Nazarudin Latif; Catur Kumala Dewi
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 1 (2023): Indonesian Journal of Sustainability Policy and Technology - May 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i1.119

Abstract

Cooperatives have an essential role in constructing national economic development, and their financial analysis is needed to evaluate the efficiency of their financial performance. This study aims to evaluate cooperatives' profitability, solvency, liquidity, and activity ratios in the years 2016–2018. The results will be analyzed using trend lines to determine if cooperative financial performance increased or decreased during that time. In this study, researchers employ liquidity ratios, specifically current ratios, as analytical tools. Solvency Ratios consist of Total Debt to Equity Ratio and Total Debt to Assets Ratio. Activity Ratios using ratios—accounts receivable turnover—and Profitability Ratios comprising Economic Profitability, Return on Assets, and Net Profit Margin. The study's findings and the subsequent discussion demonstrate that the results were excellent when the liquidity ratio was calculated using the current ratio from 2016 to 2018. The solvency ratio is excellent based on the Total Debt to Equity Ratio and Total Debt to Assets Ratio. Both the total debt-to-equity ratio and the total debt-to-total assets ratio show annual rises in their trend graphs. Economic profitability, return on assets, and net profit margin are used to calculate the profitability ratio, which yields excellent results. The Receivables Turnover ratio calculates the Activity Ratio, which yields subpar results. This analysis suggests that to raise activity ratios, attention should be paid to asset and operational management solutions that are more effective.
Kelayakan Mahasiswa sebagai Subjek Penyulih dalam Penelitian Perilaku dengan Metode Eksperimen: Sebuah Reviu Literatur: (The Feasibility of Students as Surrogates in Behavioral Research Using Experimental Methods: A Literature Review) Diah Hari Suryaningrum; I Wayan Wisnu Utama
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 1 (2023): Indonesian Journal of Sustainability Policy and Technology - May 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i1.151

Abstract

This study investigates the feasibility of using students as surrogates in behavior research. Using students as surrogates for accounting practitioners, auditors, or managers has been a controversial issue for decades that can lead to underutilizing experimental methods, such as neglecting the randomization in sample selection. This study relies on reviewing and analyzing the literature on the students' surrogate debate in experimental research, especially in the management and accounting fields. In behavioral research using the experiment method, it is important to select students as surrogates for the study, increase external validity, and the reality of research instruments. This literature review finds that students may or may not be adequate surrogates for non-students in many decision-making experiments. The adequacy of students as surrogates depends on several issues. First, students’ selection as surrogates should be performed cautiously, depending on the context of the cases. Second, the decision-making process is a contingency approach. Lastly, the characteristics of students should resemble the targeted population. ABSTRAK: Penelitian ini menyelidiki kelayakan menggunakan mahasiswa sebagai subjek penyulih atau pengganti dalam penelitian perilaku. Menggunakan mahasiswa sebagai penyulih praktisi akuntansi, auditor, atau manajer telah menjadi isu kontroversial selama beberapa dekade yang dapat menyebabkan kurangnya pemanfaatan metode eksperimental, seperti mengabaikan pengacakan dalam pemilihan sampel. Penelitian ini mengandalkan tinjauan dan analisis literatur tentang debat penyulih mahasiswa dalam penelitian eksperimental, khususnya di bidang manajemen dan akuntansi. Dalam penelitian behavioral yang menggunakan metode eksperimen, penting untuk memilih mahasiswa sebagai penyulih penelitian, meningkatkan validitas eksternal, dan realitas instrumen penelitian. Tinjauan literatur ini menemukan bahwa mahasiswa mungkin atau mungkin tidak menjadi penyulih yang memadai bagi non-mahasiswa dalam banyak eksperimen pengambilan keputusan. Kecukupan mahasiswa sebagai penyulih tergantung pada beberapa masalah. Pertama, pemilihan mahasiswa sebagai penyulih harus dilakukan secara hati-hati, tergantung pada konteks kasusnya. Kedua, proses pengambilan keputusan adalah pendekatan kontingensi. Terakhir, karakteristik mahasiswa harus menyerupai populasi sasaran.
Keahlian Komputer dan Kendali Lokus Mahasiswa dalam Penerimaan Teknologi Informasi: (Computer Skills and Student Locus of Control in Information Technology Acceptance) Rusli Rusli; Zawawi Zawawi
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 1 (2023): Indonesian Journal of Sustainability Policy and Technology - May 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i1.154

Abstract

This research, conducted as a quantitative study, aims to establish the influence of locus of control (LOC) and computer skills on the acceptance of information technology. The primary data for this study was collected through the distribution of questionnaires among students at Universities A and B in Surabaya. The respondents were students enrolled in Computer Applications and Accounting Information Systems courses. Seventy-eight questionnaires were processed, and the data was analyzed using multiple linear regression analysis. The test findings indicate that LOC does not significantly influence the acceptance of information technology, while computer skills do. These results highlight the necessity of incorporating computer and information technology-related material in the curriculum, particularly in the current digital era. ABSTRAK: Tujuan penelitian adalah untuk membuktikan pengaruh locus of control (LOC) dan keahlian computer terhadap penerimaan teknologi informasi. Penelitian ini merupakan penelitian kualitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Kuesioner disebarkan kepada mahasiswa di Universitas A dan B yang ada di Surabaya. Mahasiswa yang dijadikan responden adalah mahasiswa yang mengikuti mata kuliah Aplikasi Komputer dan Sistem Informasi Akuntansi. Kuesioner yang dapat diolah sebanyak 78 kuesioner. Pengujian dilakukan dengan analisis regresi linier berganda. Hasil pengujian membuktikan bahwa LOC tidak memengaruhi penerimaan teknologi informasi, sedangkan keahlian computer memengaruhi penerimaan teknologi informasi. Hasil ini mengimplikasikan bahwa pembelajaran dengan materi yang berhubungan dengan komputer dan teknologi informasi sangat diperlukan mahasiswa, khususnya dalam era digital saat ini.
Efektifitas Sistem Informasi Ditinjau dari Dimensi Kualitas Pelayanan : (Effectiveness of Information Systems Viewed from the Dimensions of Service Quality) Nania Nuzulita; Izzaty Choirina Mudjiumami
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i2.155

Abstract

This study, conducted at a Private Higher Education Institution (PTS) in East Java Province, aims to compare and empirically test the effectiveness of information systems. The study utilizes the SERVQUAL instrument - tangibles, reliability, responsiveness, assurance, and empathy – measurements in marketing to provide clearer information regarding user/customer satisfaction with information system functions. The hypothesis was rigorously tested using the paired sample t-test and the Wilcoxon rank sum test. The test results show differences in perceived and expected service quality, which are negatively correlated, and there are differences in service quality before and after changes in organizational structure and information systems. Thus, it can be concluded that the changes made by the PTS have not changed the quality of services provided to students. ABSTRAK: Tujuan studi ini adalah untuk membandingkan dan menguji secara empiris efektifitas sistem informasi pada sebuah Perguruan Tinggi Swasta (PTS) di Jawa Timur. Penelitian ini mengadaptasi instrumen SERVQUAL – tangibles, reliability, responsiveness, assurance, and empathy – pengukuran yang dilakukan di bidang pemasaran untuk menyediakan informasi yang lebih jelas mengenai kepuasan pemakai/pelanggan terhadap fungsi sistem informasi. Hipotesis diuji dengan menggunakan uji t sampel berpasangan dan uji peringkat bertada Wilcoxon. Hasil pengujian menunjukkan bahwa ada perbedaan kualitas pelayanan persepsian dan kualitas pelayanan harapan yang berkorelasi negatif dan ada perbedaan kualitas pelayanan pada sebelum dan sesudah perubahan struktur organisasi dan sistem informasi. Dengan demikian dapat disimpulkan bahwa perubahan yang dilakukan oleh PTS tersebut masih belum merubah kualitas pelayanan yang diberikan kepada mahasiswa.
Audit Results Quality: The Role of Competency, Independency, Auditor Ethics, and Due Professional Care Endah Susilowati
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i2.156

Abstract

Public accountants, in carrying out their profession, are required to produce quality audits. Several factors must support the auditor, both from within and outside the auditor. Factors originating from within the auditor that can influence the quality of audit results include competence, knowledge, level of education, work experience, independence, accountability, due professional care, objectivity, integrity, and ethics. Meanwhile, factors external to an auditor include obedience pressure, audit fees, and task complexity. This research aims to analyze the influence of competency, independence, auditor ethics, and due professional care on the quality of audit results. This research uses Partial Least Square (PLS) to analyze these variables' relationships. The primary data were collected using questionnaires to auditors in the public accounting firms (KAP) in Surabaya, East Java, Indonesia. Based on the analysis and discussion in the previous section, it can be concluded that the auditor's competence, independence, and ethics have been proven to affect the quality of audit results significantly. Meanwhile, Due Professional Care has been proven to negatively affect the quality of audit results significantly. KAP is expected to be able to increase the experience of each auditor in conducting audits and to maintain an attitude of competence, independence, auditor ethics, and due professional care so that the quality of the resulting audit results will be better.
Plantation Industry Firm Value: The Factors of Profitability, Leverage, and Company Size Rinita Mutiarasani Kurnianingtyas; Anik Yuliati
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i2.157

Abstract

Company value is a parameter for investors' assessment of a company's success, which is closely related to share prices. This research aims to test and prove the influence of Profitability, Leverage, and Company Size on Firm Value in plantation companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research uses a quantitative approach. The population of this research is plantation companies listed on the Indonesia Stock Exchange for the 2015-2019 period, totaling 21 companies. The sample used in this research was 12 plantation companies with a period of 5 years, so the total data (n) was 60. This research data is secondary data from company financial reports from the company website and www.idx.co.id. The method used in this research is Purposive Sampling. The data collection method uses the documentation method. The data analysis used in this research is the multiple linear regression analysis tool and hypothesis testing, namely the F test, t-test, and coefficient of determination; classical assumption tests include the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. Based on the analysis that has been carried out, it can be concluded that Profitability (ROE) contributes to company value. On the other hand, Leverage (DAR) and Company Size do not contribute to company value.
Kepatuhan Laporan Keuangan Koperasi di Kalimantan Timur pada SAK ETAP: (Compliance of Cooperative Financial Reports in East Kalimantan with SAK ETAP) Yuli Wahyuni; Danna Solihin; Rina Masithoh Hariyadi
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i2.158

Abstract

This research aims to see how the East Kalimantan Police Mobile Brigade Unit Cooperative uses the Non-Accountable Entity Financial Accounting Standards (SAK ETAP) in preparing its 2019 financial reports. This investigation was carried out at the East Kalimantan Regional Police Mobile Brigade Unit Cooperative. The author examines the problem and uses SAK-ETAP to solve the following problems: presentation of statements of financial position, profit/loss, changes in equity, cash flow, and financial statement notes, 2019 disclosures about assets, liabilities, income, expenses, and profit/loss; measurement: historical cost and fair value. The research results show that the 2019 East Kalimantan Regional Police Mobile Brigade Cooperative financial reports and SAK ETAP meet the standards and are in accordance with the Financial Accounting Standards for Non-Accountable Entities (SAK ETAP). However, the 2018 and 2019 financial reports of the East Kalimantan Police Mobile Brigade Unit Cooperative, prepared in conformity with SAK ETAP guidelines, consist of two main components: the balance sheet, which includes six items, and the profit/loss report, which includes two items. However, there are still differences in the data. ABSTRAK: Penelitian ini bertujuan untuk melihat bagaimana Koperasi Satuan Brimob Polda Kalimantan Timur menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas (SAK ETAP) dalam penyusunan laporan keuangannya tahun 2019. Investigasi ini dilakukan di Koperasi Satuan Brimob Polda Kalimantan Timur. Penulis meneliti masalah dan menggunakan SAK-ETAP untuk menyelesaikan masalah berikut: penyajian laporan posisi keuangan, laba/rugi, perubahan ekuitas, arus kas, dan catatan laporan keuangan, pengungkapan tahun 2019 tentang aset, liabilitas, pendapatan, beban, dan laba/rugi; pengukuran: biaya historis dan nilai wajar. Hasil penelitian menunjukkan bahwa laporan keuangan Koperasi Satuan Brimob Polda Kalimantan Timur tahun 2019 dan SAK ETAP memenuhi standar dan sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas (SAK ETAP). Namun, laporan keuangan Koperasi Satuan Brimob Polda Kaltim tahun 2018 dan 2019 yang dibuat sesuai dengan pedoman SAK ETAP terdiri dari dua komponen utama: neraca, yang mencakup enam item, dan laporan laba/rugi, yang mencakup dua item. Namun, masih ada perbedaan dalam data.
Personal Financial Planning from the Personality and Gender Perspective Santrinita Jumame
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i2.159

Abstract

Financial planning is of concern to many researchers because this research can be a guide for realizing life goals, especially personal financial planning. This research aims to prove the influence of personality and gender on personal financial planning among students majoring in accounting at a private university. The type of research is quantitative research with primary data. Data was obtained by distributing questionnaires to accounting students in the Class of 2020 at a private university. Hypothesis testing is carried out using path analysis. The research results prove that personality influences financial planning, while financial planning cannot be differentiated between men and women (gender). Therefore, it is hoped that study programs and universities can provide outreach about financial planning tailored to students' personalities.

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