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Diah Hari Suryaningrum
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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 5 Documents
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Search results for , issue "Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023" : 5 Documents clear
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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