Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam

PENGARUH SUKU BUNGA TERHADAP VALUASI OBLIGASI DAN SAHAM DI PASAR KEUANGAN INDONESIA PERIODE 2024-2025

Sri Kasnelly — 2025-08-07

This study analyzes the effect of benchmark interest rates on bond and stock valuations in the Indonesian financial market by highlighting the dynamics in the period 2024–2025. Using a qualitative approach with secondary data from Bank Indonesia, the Financial Services Authority, and the Indonesia Stock Exchange, this study examines the theoretical and empirical relationships between changes in interest rates, bond prices, and stock valuations. The results of the analysis show that an increase in interest rates causes a decrease in bond prices and has various impacts on the stock sector. A decrease in interest rates in 2025 drives an increase in bond prices and a recovery in stock valuations, especially in sectors that are sensitive to the cost of capital. This study recommends the need for adaptive investment strategies and policy-making based on holistic macroeconomic dynamics.

IMPACT OF INTERNATIONAL CULTURE AND ACCOUNTING TOWARDS IFRS ADOPTION AND HARMONIZATION

Juwianto Halim — 2025-08-07

This study aims to investigate the impact of culture on financial reporting disclosures prepared using the International Financial Reporting Standards (IFRS) by reviewing articles and/or research journals from various countries. The focus is on observing cultural influences from different regions such as Anglo, Germanic, Eastern European, and Arabic cultures. This literature review examines the various changes in financial reporting driven by cultural factors and how culture influences financial transparency in each country. The review contributes to the development of concepts in international accounting and cross-cultural studies. The contribution of this research lies in providing a deeper understanding of international accounting and cultural concepts, as well as their implications for corporate financial reporting in culturally diverse countries.

ANALISIS KUALITAS LAPORAN KEUANGAN PADA BADAN PERENCANAAN PEMBANGUNAN, PENELITIAN DAN PENGEMBANGAN DAERAH (BAPPELITBANGDA) KABUPATEN OGAN KOMERING ULU PERIODE 2022-2024

Delia Delvia — 2025-08-07

Financial reports are crucial for ensuring openness and accountability in regional financial management. Nonetheless, issues such as non-adherence to Government Accounting Standards (SAP), inconsistency, and limited public access to financial data often persist in local governments. This study seeks to evaluate the quality of financial reports produced by the Regional Development Planning, Research and Development Agency (Bappelitbangda) of Ogan Komering Ulu Regency for the 2022–2024 period, focusing on adherence to SAP, as well as transparency and consistency in reporting. This research employs a qualitative descriptive methodology, using data gathering methods such as observation, interviews, and document analysis. The study's findings indicate that the Bappelitbangda financial report has been formulated in compliance with accrual-based SAP, aided by the SIPD application system and technical directives from BKAD. The compliance level with SAP is notably strong, as shown by the continuously acquired Unqualified Opinion (WTP) over three years. Moreover, openness is achieved by the inclusion of supporting documents and the online publishing of LKPD, while consistency is demonstrated by the regularity of the report structure throughout the years. The analysis concludes that the quality of Bappelitbangda's financial reports quite adheres to the norms of public accountability. It is essential to enhance human resource capability and strengthen internal oversight to sustain and elevate the quality of financial reporting moving forward.

PENGUATAN KINERJA PEGAWAI KANTOR UNIT PENYELENGGARA PELABUHAN KELAS I TANJUNG PINANG

Diana Titik Windayati — 2025-08-07

Employee performance research is not a recent field of study. However, studies on performance are still important, particularly those that reveal how factors like workload and stress at work affect performance. Numerous employees commonly face work-related stress and workload. Additionally, based on the findings of earlier studies, the influence mentioned on performance likewise yielded conflicting results. A study was carried out to ascertain the impact of workload and work stress on employees at Tanjung Uban port officers and port Authorities, Tanjung Uban, based on these findings. Data was gathered through interviews utilizing a questionnaire to get information about workload, work stress, and performance in order to meet the research objectives. Employees with a minimum of one year of service were interviewed in the Tanjung Uban Harbormaster and Port Authority Office. The data collected serves as the foundational information for testing hypotheses utilizing the structural equation modeling (SEM) method of data analysis. Workload has been statistically demonstrated to lead to work stress, according to the analysis's findings. The findings of this study also demonstrate that consistent exposure to workload and workplace stress will result in a decline in employee performance.

BPR ANALYSIS OF OPERATING COSTS OF COMPANY X USING ARTIFICIAL INTELLIGENCE (AI) TECHNOLOGY

Rusmi Lee — 2025-08-07

In the increasingly globalized business, operational efficiency is a critical component for the success and longevity of company. The purpose of this study is to analyze the impact of Business Process Re-engineering (BPR) based on artificial intelligence (AI) on operational efficiency in company X. Through the use of descriptive analysis and literature review, this study investigates how integrating AI technology might help businesses reduce operational costs, increase productivity, and minimize losses. According to the study's findings, Company X may cut production costs by 20%, shorten production cycle times by 25%, and boost raw material usage efficiency by 15% by integrating AI into its BPR process. Additionally, by optimizing administrative procedures and managing energy more effectively, AI-based automation has been able to cut overhead expenses by 10%. However, its implementation also provides long-term benefits for environmental and operational sustainability, such a 15% reduction in carbon emissions. The study also identified key challenges, including resistance to change and the need for significant initial investment. With the right risk mitigation strategies, Company X successfully overcame these obstacles and demonstrated that the combination of BPR and AI not only improves operational efficiency but also creates significant added value for the company's sustainability. These findings provide strategic guidance for other companies looking to adopt similar technologies to enhance their competitiveness.