Prosiding ini merupakan kumpulan paper akademis yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Trilogi Jakarta, dalam acara National Conference on Accounting and Fraud Auditing yang diselenggarakan setiap tahun. Prosiding ini diterbitkan sebagai kontribusi yang dihasilkan para peneliti dalam acara tersebut. Prosiding ini bersisi penelitian kualitatif maupun kuantitatif, yang ditulis dalam bahasa Indonesia maupun bahasa Inggris. This proceeding is a collection of academic papers published by the Accounting Study Program, Faculty of Economics and Business, Trilogy University Jakarta, in the National Conference on Accounting and Fraud Auditing held annually. The proceedings were published as contributions made by researchers to the event. This proceeding is qualitative and quantitative research, written in Both Indonesian and English. Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Trilogi Jl. TMP Kalibata 1, Pancoran Jakarta Selatan 12760 Indonesia
DAMPAK ESG SCORE TERHADAP PROFITABILITAS PERUSAHAAN
The development of the application of environmental, social and governance aspects for companies is increasing. This can be seen from the increasing increase in sustainable investment from many companies that pay attention to environmental, social and good governance aspects. Companies in Indonesia that are listed on the Indonesian Stock Exchange and implement environmental, social and governance practices continue to experience massive increases in resource exploitation to gain large financial profits, which can result in enormous environmental damage. This research aims to determine the influence of the environment, social and governance on company value in Indonesia. The company's profitability value is measured using Return of Assets (ROA) from 79 companies on the Indonesia Stock Exchange during 2022. The research results show that environmental, social and governance variables have a negative and significant effect on return on assets. Companies need to improve environmental, social and governance performance due to the low environmental, social and governance impacts during this research period. Improving environmental, social and governance performance is expected to improve other aspects including company performance. Keywords: Company Value, Environmental, ESG, Governance, ROA, Social
Copyright (c) 2024 E-Prosiding Akuntansi
STRATEGI SUSTAINABILITY DAN KEUNGGULAN BERSAING UMKM KULINER JAKARTA SELATAN
This study aims to determine the understanding of Culinary UMKM in South Jakarta on sustainability strategies from a financial and non-financial perspective that can increase competitive advantage. The research method used is descriptive qualitative based on primary data through interviews with UMKM actors and the literature that supports the research. The sample of this research is the Culinary UMKM actors in the South Jakarta area with a total of 14. The results based on interviews show that UMKM actors in South Jakarta increase their competitive advantage by improving good service to consumers, improving the quality of the products produced and remaining consistent with what is being said. sold because it is a characteristic, maintaining the cleanliness of the place of business, and the location of the place of business is strategic. In carrying out the sustainability strategy achieved by UMKM actors to maintain and increase income, namely making financial reports by minimizing the purchase of production materials, as well as UMKM actors promoting through social media. Keywords: Competitive Advantage; Culinary UMKM; Financial; NonFinancial; Sustainability Strategy.
IMPLEMENTASI METODE TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC) PADA PT EKA BOGA INTI
This research aims to implement the Time-Driven Activity-Based Costing (TDABC) method at PT Eka Boga Inti to provide a reference to the company regarding the effectiveness and accuracy in calculating the time, resource capacity, and costs required of each activity in the grocery distribution process. This research can contribute to helping companies obtain more accurate and transparent cost information related to activities in the grocery distribution process from the central factory to HokBen branches. This research is a type of qualitative research with data collection techniques through observation, and interviews. Furthermore, activity analysis and data analysis are carried out on the data obtained from researchers. Based on the results of the interview, PT Eka Boga Inti uses the Plan, Do, Check, Action (PDCA) method and TMS evaluation to measure the food ingredient distribution process. The PDCA method has several shortcomings including difficulty in measuring effectiveness and this method does not specifically take into account costs. The results of this study present the cost calculation in the food distribution process carried out by PT Eka Boga Inti using the Time-Driven Activity-Based Costing (TDABC) method. Keywords: Distribution Process, Time-Driven Activity-Based Costing, Cost Rate
Pengukuran Kinerja Manajemen Rantai Pasokan Dalam Industri Kecantikan (B) Menggunakan Model SCOR
In facing the complex dynamics of the beauty industry, this research aims to explore and measure the performance of supply chain management in the beauty industry, which exhibits high demand fluctuations, rapid product variations, and dynamic beauty trends. In this study, there is a conceptual framework that encompasses key aspects of supply chain management for beauty salons. Drawing from successful concepts in other sectors, referencing Prasadja Ricardianto et al.'s (2022) research on the implementation of the Supply Chain Operations Reference model in the oil and gas industry, and Javid Moosavi et al.'s (2022) study highlighting the impact of the COVID-19 pandemic on the supply chain. The research methodology involves surveys and data analysis from a number of beauty salons to identify key factors influencing supply chain performance. Performance measurement will include aspects of operational efficiency, responsiveness to changes, and customer satisfaction. The results of this research are expected to provide new insights for salon owners, supply chain managers, and stakeholders in the company. By understanding and improving supply chain management, beauty salons can gain a competitive advantage, maintain operational smoothness, and provide high-quality services to customers in the face of rapid changes in such a dynamic industry. Keywords: Supply Chain Management, Beauty, Service, Supply Chain Operations Reference.
OPTIMIZING CORPORATE EXCELLENCE: ANALISIS KINERJA RAMAYANA MELALUI PENDEKATAN BALANCE SCORECARD
The purpose of this research is to analyze the performance of the company, namely PT. Ramayana Lestari Sentosa Tbk in achieving maximum goals, using four Balanced Scorecard (BSC) perspectives. The Balanced Scorecard is a performance metric used to identify, improve, and control various business functions and the resulting results. This concept was first introduced in 1992 by David Norton and Robert Kaplan. The research method uses qualitative methods with research data obtained through interviews and literature studies based on previous research. The results of the research show that using the BSC performance measurement method, in general from a financial perspective, customer perspective, and learning and growth perspective, shows good results, as can be seen from the achievement of several targets on key performance indicators (KPI), where there was an increase in performance in running, both from financial, customer, business process and employee aspects. Keywords: Balance Scorecard_1; Company Performance_2; Optimization_3; Retail Fashion_4
ANALISIS KINERJA ROTI'O CABANG KOTA TANGERANG DENGAN PENDEKATAN BALANCED SCORECARD
This research discusses the Balance Scorecard approach at Roti 'O Tangerang Branch as a strategic tool in measuring company performance. This company in the bakery sector faces challenges in measuring and improving its performance, especially after an increase in sales in the last three months of 2023. This research method uses a qualitative method, with a SWOT quadrant qualitative data analysis approach. The qualitative method is a method that focuses on in-depth observation. Qualitative research pays attention to humanism or individual humans and human behavior. The research results show that Roti'O's performance has reached 84%, which means good. Thus, this research makes a contribution by involving Roti'O Tangerang branch with four perspectives in BSC. Data was collected through interviews, Google Form questionnaires, and performance measurement results show that Roti'O has reached 86.8%, which means good. Keywords: Balanced Scorecard_1; Company performance_2; SWOT Analysis_3; Bakery_4
ANALISIS ACTIVITY-BASED WORKPLACES (ABW) UNTUK MENINGKATKAN PRODUKTIVITAS KARYAWAN (PT YUMMY FOOD UTAMA)
This research examines the implementation of Activity-Based Workplaces (ABW) at PT Yummy Food Utama with the aim of increasing employee productivity. This research uses a qualitative approach originating from PT Yummy Food Utama. Data collection was obtained through direct interviews with Ms. Laras from the Human Resources Department (HR) who was involved in the implementation of Activity-Based Workplaces (ABW). From the results of the data collection, it was found that ABW has been adopted in an effort to create a positive, flexible, and creativity-supportive work environment. However, there were employee adaptation challenges and workspace issues that needed to be addressed. Evaluation of the implementation of Activity-Based Workplaces (ABW) showed some successes, while proposed improvements involved training, facility upgrades, and technological solutions. Analysis of the factors affecting productivity provided holistic insights. This research contributes to designing solutions to improve employee efficiency and productivity at PT Yummy Food Utama. By introducing flexibility in the work environment, the company aims to create conditions that support employees in reaching their full potential. This goal of increasing productivity reflects PT Yummy Food Utama's determination to create a work environment that is dynamic, collaborative and responsive to individual and team needs. Keywords: activity-based workplaces; productivity employee; effectivity work; flexible; creativity-supportive work environment
IMPLEMENTASI BALANCED SCORECARD UNTUK MENINGKATKAN KINERJA SALON
This research discusses the implementation of the Balanced Scorecard (BSC) as a strategic management tool at T&T Salon, a rapidly growing beauty business. The research aims to enhance the understanding and management of salon business performance through the holistic approach provided by BSC. The research methodology involves literature review, SWOT analysis specifically for the beauty industry, and interviews with T&T Salon owners and employees. The implementation of BSC at T&T Salon involves four main perspectives: financial, customer, internal processes, and learning and growth. The research results indicate that the use of BSC has provided significant benefits, including improved financial performance, better customer satisfaction, operational efficiency, and enhanced employee development. Additionally, this paper presents an implementation guide for BSC that can be adopted by similar businesses in the beauty industry. By applying BSC, T&T Salon has been able to achieve a strategic balance between financial and non-financial aspects, providing a better understanding of overall business success. This research contributes to the strategic management literature by illustrating the implementation of BSC in the context of the beauty industry and offering insights for business practitioners seeking to improve their performance and business sustainability. Keyword:Balanced Scorecard_1; Service Company_2; Strategy_3; Business_4
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
This study aims to analyze the impact of information asymmetry, leverage, and company size on profit management practices. Agency theory was used in this study to explain how leverage, firm size, and information asymmetry affect profit management policies. The object in this study is manufacturing companies of basic industrial and chemical sub-sectors. Samples were selected using purposive sampling techniques where samples that met the criteria set as many as 101 companies. The test results partially show that information asymmetry has no effect on profit management practices, leverage has a positive effect on profit management practices, and company size has a negative effect on profit management. While simultaneously it can be concluded that the variables of information asymmetry, leverage, and company size simultaneously affect profit management. The results show that investors and other external parties need to be careful in their decisions regarding investment and lending. This is due to the fact that companies with a high level of leverage have been shown to engage in profit management practices towards their financial statements.
FRAUD PENTAGON DAN FRAUDULENT FINANCIAL REPORTING DENGAN BENEISH M-SCORE MODEL PADA INDUSTRI PERBANKAN
Using the Beneish M-Score model, this research examines the impact of pentagon fraud on the discovery on indications of financial statement fraud. This study uses logistic regression analysis for a sample of 46 banking companies listed on the Indonesia Stock Exchange from 2019-2021. The result of this study show that audit opinions and change in directors have a significant negative effect on fraudulent financial report. Fraudulent financial report is not effected by financial stability, external pressure, ineffective monitoring, digitalization, and frequent of CEO. This research contributes to the application of the Beneish M-Score model to identify indications of fraud in financial reports such as measured by the fraud pentagon elements. Keywords: Pentagon fraud; Fraudulent financial reporting; Beneish M-Score model