Indonesia Accounting Research Journal

The impact of standard operating procedures and turnover intention on employee performance at PT Albany Corona Lestari Tangerang Branch

Abdul Rahman Safiih — 2025-12-30

This study aims to analyze the effect of Standard Operating Procedures (SOP) and Turnover Intention on Employee Performance at PT Albany Corona Lestari, Tangerang Branch 1. The research employed a quantitative method with saturated sampling, involving the entire population of 67 employees as respondents. Data were collected through questionnaires and analyzed using validity and reliability tests, simple linear regression, multiple linear regression, t-test, and F-test. The findings indicate that: (1) SOP has a positive and significant effect on employee performance with a significance value of 0.027 and a contribution of 7.3%. The simple regression equation Y = 16.321 + 0.251X1 means that each one-unit increase in SOP will improve performance by 0.251 points. (2) Turnover Intention has a positive and significant effect on employee performance with a significance value of 0.002 and a contribution of 14.1%. The simple regression equation Y = 15.944 + 0.243X2 implies that each one-unit increase in turnover intention raises performance by 0.243 points. (3) SOP and Turnover Intention simultaneously have a significant effect on employee performance with a significance value of 0.001 and a contribution of 20.7%. The multiple regression equation Y = 11.085 + 0.238X1 + 0.236X2 suggests that improvements in SOP and turnover intention together contribute to higher employee performance. These findings highlight the importance of consistent SOP implementation and effective turnover intention management to maintain optimal employee performance in achieving organizational goals.

The analysis of liquidity and profitability ratios to assess financial distress potential in the balken wood business in Piabung Village

Widiarti Widiarti — 2025-12-12

This study aims to analyse liquidity and profitability ratios in assessing the potential for financial distress in the balken wood business in Piabung Village. The main urgency faced by the business is the slow turnover of receivables, which disrupts cash flow and threatens business continuity. This research employs a qualitative descriptive approach using a case study method. Data collection techniques include basic financial documentation and semi-structured interviews with three key informants: the business owner and two administrative staff. Data analysis is conducted using Miles and Huberman's interactive model, which involves data reduction, data display, and conclusion drawing. The results show that the business lacks an understanding of the importance of financial ratios and does not maintain formal financial statements. The business’s cash flow heavily depends on receivable payments, so delays from customers result in difficulties meeting obligations to third parties, including banks. Nevertheless, the business manages to remain profitable by minimizing operational costs and adjusting production volume. The main strategies to address financial distress include accelerating receivable collection, maintaining communication with banks, and implementing strict cash management. The findings highlight the importance of improving financial literacy and adopting simple bookkeeping systems to help small businesses manage finances and anticipate financial distress more effectively.

Supply chain management in the digital era: Innovations, challenges, and future directions

Rizky Surya Andhayani Nasution — 2025-12-12

This study looks at how supply chain management (SCM) has changed in the digital age by examining important breakthroughs, organizational difficulties, and potential future development paths. Results show that supply chain transparency, coordination, and operational efficiency are greatly improved by the use of Smart Supply Chain Management (SSCM), which is backed by cutting-edge technologies like IoT, big data analytics, blockchain, and cloud computing. The influence of SSCM on responsiveness and transparency is reinforced by supply chain coordination and mapping, which are essential mediators. Organizations still have to deal with a number of significant issues, such as system integration, data security threats, technological readiness, and limitations in digital competences. These obstacles emphasize the necessity of capacity building and all-encompassing digital transformation methods. All things considered, digitalization strengthens organizational competitiveness and resilience while also enhancing supply chain performance and real-time visibility. Future research directions stressing optimal digital integration, dynamic capability development, and the investigation of autonomous and sustainable supply chain ecosystems are highlighted in the study's conclusion.

The influence of people's business credit (KUR) capital from Pt. Bank Rakyat Indonesia, own capital, and business length in supporting msme income in the malioboro region

Fransisco Aldrin Ohoiwirin — 2025-12-12

This research seeks to examine the impact of micro, small, and medium companies (MSMEs) in the Malioboro region, Yogyakarta, on their revenue, taking into account their own capital, the influence of People's operation Credit (KUR) from PT. Bank Rakyat Indonesia, and the length of their operation. A total of 44 micro, small, and medium-sized enterprises (MSME) that have used KUR services were polled using a quantitative methodology. Several tests for validity, reliability, and classical assumptions were run on the data, in addition to multiple linear regression. While personal capital significantly and positively impacted income growth, KUR had no discernible influence on MSME income, according to the research. On the other hand, there was a negative and statistically significant influence of company longevity, suggesting that there has to be constant innovation in company operations. At the same time, the three independent factors had a 33.2% impact on MSME income. To maintain the growth of micro, small, and medium-sized enterprises (MSME) in Malioboro, a tourist hotspot, these results emphasize the need of internal capital management and creative techniques.

Digital cash waqf in Indonesia: Opportunities and challenges a systematic literature review with PRISMA framework

Rifaldi Nurul Akbar — 2025-12-12

This study analyzes the development of digital cash waqf in Indonesia by exploring its opportunities, challenges, and strategic implications. It aims to provide a comprehensive synthesis of the impact of digital platforms on public participation, the efficiency of institutional coordination, and the potential for financial innovations such as Cash Waqf Linked Sukuk (CWLS). Employing a Systematic Literature Review (SLR) guided by the PRISMA framework, the research conducted a rigorous identification and screening process of 195 articles from the Scopus database, ultimately selecting 25 high-quality articles for detailed thematic analysis. The key findings reveal that digital platforms significantly increase participation, particularly among younger generations, driven by ease of use, social influence, and digital literacy. However, the study also identifies complex challenges, including weak coordination among the Indonesian Waqf Board (BWI), nadzir (waqf managers), and Islamic financial institutions, coupled with low public literacy and trust. While innovations like CWLS offer considerable potential for sustainable development, their implementation faces obstacles stemming from an immature regulatory framework and ineffective marketing strategies. Based on these findings, the study concludes that optimizing digital cash waqf requires strengthening regulations, enhancing literacy through digital campaigns, building the capacity of nadzir, and fostering more synergistic institutional collaboration. Future research should explore innovative business models, assess the specific effectiveness of fintech platforms, and investigate the determinants of CWLS adoption from both customer and regulatory perspectives to enrich waqf development strategies in the digital era.

Analysis of financial statements on NYUCI LOUNDRY MSMEs based on financial accounting standards (SAK-EMKM)

Sri Liniarti — 2025-01-30

This research aims to find out the financial statements of MSMEs Loundry NYCUI based on SAK EMKM and identify financial reporting obstacles experienced by MSMEs Loundry NYUCI based on SAK EMKM. This research uses a descriptive qualitative method, using primary and secondary data. The data collection technique used is interviews. The results of this study confirm that the financial statements of NYUCI Loundry do not meet the requirements of SAK EMKM. The problems experienced by Loundry NYUCI in financial reporting based on EMKM SAK are caused by a ignorance of EMKM SAK, ignorane of socialization of EMKM SAK, and ignorance of human resources in the field of accounting.

An analysis of production cost calculation using the full costing method in sasirangan fabric MSMEs (micro, small, and medium enterprises) in Sasirangan Village, Banjarmasin

Rukman Rukman — 2025-12-20

This study analyzes the production cost calculation of Sasirangan fabric Micro, Small, and Medium Enterprises (MSMEs) in Sasirangan Village, Banjarmasin, using the full costing method. In the face of increasing competitive pressures, accurate cost determination is essential for MSMEs to set appropriate selling prices and maintain profitability. The research employs a qualitative approach, collecting data through interviews, observations, and documentation from a Sasirangan fabric enterprise, Kantan Sasirangan. The full costing method was applied to comprehensively account for raw materials, direct labor, and factory overhead costs. Findings reveal that labor costs constitute the largest portion of total production costs, reflecting the labor-intensive nature of traditional Sasirangan fabric production, particularly in the whipstitching process. Raw materials represent a significant share, with diverse fabric types used to target various market segments. Factory overhead costs, although smaller, support essential production and marketing activities. The calculated unit production cost is approximately Rp 79,383 per piece, providing a practical benchmark for pricing strategies that balance cultural value and market competitiveness. This research contributes to the understanding of cost management in traditional textile MSMEs and offers practical insights for similar enterprises aiming to preserve cultural authenticity while achieving economic viability.

The role of data analysis in improving the transparancy accounting information

Khairul Amri Hasibuan — 2025-12-12

This research aims to examine how accounting information transparency has undergone transformation and development in the digital era in every organization. The results of the study show that sophisticated data analysis techniques, adoption of modern data analysis technology, ERP implementation, understanding of new technologies, data analytical skills, BI application and the use of big data have a significant effect on the transparency of accounting information. The methodology of this research uses a qualitative descriptive approach by collecting data through literature review from various relevant sources, the data sources of this research include articles, journals, books, research reports and other sources.

The effect of capital structure on stock prices with profitability as an intervening variable in mining sector companies listed on the Indonesian stock exchange for the 2020-2024 period

Lailatul Uyun — 2025-12-12

This research aimed to investigate whether capital structure affects stock prices, with Profitability as an intervening variable, in the mining sector listed on the Indonesian Stock Exchange from 2002 to 2024. In this research, capital structure is measured by the debt-to-equity ratio, and the return on equity measures Profitability. The population used in this research, listed on the Indonesia Stock Exchange for the 2020-2024 period, is from the mining sector. The research sample consisted of 26 companies from a total population of 43. Sampling used purposive sampling. The analysis methods used in this study include classical assumption tests, partial tests (t-tests), path analysis, and the Sobel test for mediation analysis. The result of this research showed that: (1) Capital structure has a negative and insignificant effect on stock prices, (2) Capital structure has a negative and insignificant effect on Profitability, (3) Profitability has a positive and significant effect on stock prices, (4) Profitability can mediate the relationship between capital structure and stock prices.

The effect of inflation and interest rates on the stock price of Pt Bank Negara Indonesia tbk 2015-2024

Yulia Prismawati — 2025-12-30

This study aims to determine the effect of inflation, interest rates on stock prices at PT. Bank Negara Indonesia Tbk for the period 2015-2024. The research method used is quantitative. Data analysis Heteroscedasticity, Autocorrelation, Multiple Linear Regression, t-test, F-test, Correlation Coefficient and Determination Coefficient. The results of the t-test show a comparison that Inflation t-count 2.943> 2.447, it can be concluded that there is an effect of inflation on stock prices. For Interest Rates t-count -2.936 4.74 it can be concluded that simultaneously there is an influence of inflation, interest rates and stock prices of PT. Bank Negara Indonesia Tbk.

The synergy of activity-based costing (ABC) and the theory of constraints (TOC) in environmental cost management

Asriani Ningsih — 2025-12-30

This study aims to examine the integration of Activity-Based Costing (ABC) and the Theory of Constraints (TOC) as a conceptual framework for developing environmentally conscious and efficient environmental cost management. A systematic literature review was conducted on twenty relevant scientific publications to identify key patterns, findings, and integration opportunities between the two approaches. The results indicate that ABC enhances the accuracy of environmental cost information by tracing activity-based sources of energy waste, emissions, and waste generation, while TOC focuses on identifying and managing systemic constraints that limit efficiency and sustainability in production processes. The integration of ABC and TOC provides a comprehensive environmental cost management framework that goes beyond economic efficiency and strengthens organizational awareness of ecological limits. Conceptually, this synergy contributes to the advancement of environmental accounting as a knowledge-based system that links economic value with ecological responsibility and offers future development potential through digital technologies such as big data analytics, the Internet of Things (IoT), and artificial intelligence–based environmental management.

The influence of work motivation and work discipline on employee performance at PT Samsung Electronics Indonesia, South Jakarta Branch

Siska Yunanti — 2025-12-12

The purpose of this study was to determine whether work motivation and work discipline have a partial and simultaneous impact on employee performance at PT. Samsung Electronics Indonesia. A quantitative method was used. The sample consisted of 76 respondents, selected through a saturated sampling technique. Validity, reliability, classical assumptions, regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing were used to analyze the data. With the regression equation, the results of the study indicate that work motivation and work discipline have a significant effect on employee performance. Y = 7.482 + 0.337X1 + 0.504X2. The correlation coefficient, or the level of influence between the independent variable and the dependent variable, is 0.850. The coefficient of determination, or the contribution of simultaneous influence, is 0.722, or 72.2%, and other factors influence 27.8% of the total. The F table value is greater than the calculated F, or (94.890 is greater than 3.120). Therefore, H0 is rejected and H3 is accepted, indicating that work motivation and work discipline affect the performance of PT Samsun employees.