Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB RELEVANT INFORMATION TERHADAP KINERJA PEGAWAI

Laily Fitriana, Sarmini Sarmini, Diana Titik Windayati, Ely Kurniawati — Wed, 11 Feb 2026 00:00:00 +0800

The performance of a government agency is greatly influenced by the performance of its employees within the agency. Therefore, to optimize their performance, it is necessary to conduct an in-depth study of the factors that may affect it. Among the factors suspected to influence employee performance are budget participation and job-relevant information. However, previous studies have presented varying findings regarding the influence of these two variables on employee performance. Therefore, this study aims to fill this gap by examining whether budget participation and job- relevant information have an effect on employee performance. This study was conducted using a survey method with a quantitative approach. The sample consisted of 32 employees of a government agency in the Riau Islands, selected through random sampling. The instruments used in this study included scales for budget participation, job-relevant information, and employee performance, all of which were validated and proven reliable. Based on the results of multiple linear regression tests, it was found that budget participation and job-relevant information simultaneously influence employee performance. Partially, budget participation was found to significantly affect employee performance, while job-relevant information did not have a significant impact. Therefore, to improve employee performance, managers can equip their employees with job-relevant information to enhance their performance.

ANALISIS PENGARUH NILAI KURS DAN SUKU BUNGA TERHADAP INDEKS HARGA KONSUMEN (IHK) DI KOTA BATAM

Mursal Mursal, Debora Sinaga, R A. Widyanti Diah Lestari — Wed, 11 Feb 2026 00:00:00 +0800

The Consumer Price Index (CPI) is an indicator of the Indonesian economy as a measure of changes in the average price of a group of consumer goods and services measured over time. The CPI is used in managerial economics, for a variety of purposes, including budget planning, demand analysis, strategy assessment, price setting, investment decision making, and contract negotiation. This research examines the influence of interest rates and exchange rates on the Consumer Price Index (CPI) in Batam for the period 2021 to 2024. The research was conducted using quantitative methods and multiple linear regression analysis. The results of (R²) is 0.699, show that the exchange rate and interest rates influence the CPI by 69.9%. The exchange rate (X1) and interest rate variable (X2) has a significant influence on the CPI, which is shown from the P- value smaller than 0.05.

PENGARUH GREEN ACCOUNTING, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

Depita Sutalaksana, Nona Jane Onoyi, Suyanto Suyanto — Wed, 11 Feb 2026 00:00:00 +0800

Companies listed on the IDX in the processed food and soft drink industry, as well as those in the food and beverage sub-sector in general, will be the focus of this study, which seeks to examine the impact of green accounting, leverage, and company size on financial performance from 2021 to 2024. A quantitative methodology with an associative research type was used in this study. A total of 12 companies with 48 observations were included in the sample, selected using purposive sampling. After collecting secondary data from official government papers, sustainability reports, and annual reports, multiple linear regression was used to assess the data. Company size was shown to have no effect on financial performance, while leverage had a significant negative effect, green accounting had a positive but insignificant effect, and business size had no effect at all. Financial performance was significantly influenced by all three elements simultaneously. The novelty of this study lies in its focus on the processed food industry by replacing the environmental performance variable in previous studies with leverage. The study's conclusion confirms that although green accounting and company size have not been proven to be partially significant, all three variables together remain important in explaining variations in financial performance. Recommendations for further research are to expand the sample to other sectors and extend the observation period so that the results can be more general and reflect long-term conditions.

MANAJEMEN MODAL KERJA DALAM PERSPEKTIF EKONOMI SYARIAH: TELAAH KONSEPTUAL DAN STUDI LITERATUR

Achmad Ridho Setiawan, Sri Kasnelly — Wed, 11 Feb 2026 00:00:00 +0800

This study explores working capital management from an Islamic economic perspective using a literature review method. The findings indicate that contracts like musyarakah, mudharabah, and murabahah support ethical and sustainable working capital. Islamic fintech enhances financing access, though challenges such as low literacy and regulatory gaps remain. Integrating technology with Shariah principles is key to strengthening Islamic financial systems in the digital era.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN BOOK VALUE PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021–2024

Wulan Octavieny, Nolla Puspita Dewi, Benni Sumarman — Wed, 11 Feb 2026 00:00:00 +0800

This study aims to examine and analyze the effect of Corporate Social Responsibility, Profitability, and Book Value Per Share on stock prices of transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This research employs a quantitative approach. The data used in this study are annual financial statements of transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. The population consists of 37 companies, while the sample that meets the criteria comprises 8 companies. The total number of observational data is 32, obtained through purposive sampling. The analytical method used in this study is multiple linear regression analysis with the assistance of SPSS version 27. The results show that Corporate Social Responsibility partially has a significant positive effect on stock prices with a significance value of 0.006. Profitability partially has a significant positive effect on stock prices of 0.013 and Book Value Per Share partially has a negative insignificant effect on stock prices with a significance value of 0.272. Simultaneously, the variables of Corporate Social Responsibility, Profitability and Book Value Per Share have a significant effect on stock prices with a significance value of 0.003.