Amsir Accounting & Finance Journal

Education, Training, and Motivation Effects on Internal Auditor Performance

Suryana Salomi Matakupan, Syarifuddin Syarifuddin — Sun, 27 Jul 2025 20:10:33 +0700

This study examines the perceptions of internal auditors regarding the role of education, training, and work motivation in enhancing performance within the Kementerian Pekerjaan Umum. Using a qualitative descriptive approach, this research conducted in-depth interviews with internal auditors across different hierarchical levels and personnel management officials as a comparison and additional information. The findings reveal that education and training play a fundamental role in improving auditor performance, particularly given the technical nature of the ministry that requires dual competencies in both auditing and technical fields. Work motivation demonstrates complex multifaceted characteristics, encompassing both intrinsic motivations (professional responsibility, positive impact) and extrinsic motivations (compensation, supervisory recognition). The study identifies several challenges including material repetition in training programs for senior auditors, insufficient communication regarding specific training needs, and limited reward and punishment systems. These findings provide valuable insights for developing more effective human resource management strategies and supporting auditors to deliver better performance in government institutions.

Tax Morale of Individual Taxpayers in the Micro, Small, and Medium Enterprises

Ulfah Laila Nisrina, Siti Diva Syarifah Lukman, Jusnia Jusnia — Thu, 31 Jul 2025 15:13:24 +0700

This study aims to review the tax morale of Individual Taxpayers who are MSMEs in Parepare City. Tax morale refers to the intrinsic motivation of individuals to fulfill their tax obligations voluntarily and without coercion. This research employs a descriptive qualitative approach, utilizing an in-depth interview method with four MSME actors who already possess a Taxpayer Identification Number. The analysis was conducted using the Theory of Planned Behavior (TPB) framework to understand how attitudes, subjective norms, and perceived behavioral control influence tax morale. The results showed that the tax morale of MSME players in Parepare City remains relatively low, despite most having a positive view of the importance of taxes. Low tax literacy, the perception that one is not obliged to pay because income is considered insufficient, and the lack of education and transparency in the tax system are the main obstacles to shaping tax morale.

Analysis Before and After the Implementation of PSAK 72 on the Financial Performance of PT Ciputra Development Tbk in 2018-2021

Sri Indah Lestari, Ainun Arizah — Thu, 31 Jul 2025 15:46:50 +0700

This study aims to evaluate the effect of the implementation of PSAK 72 on income recognition as reflected in the performance of the financial company PT Ciputra Development Tbk in 2018-2021, one of the largest property companies in Indonesia listed on the Indonesian stock exchange. PSAK 72 came into effect on January 1, 2020, and significantly changed the company's revenue recognition method from the settlement percentage method to a recognition based on revenue transfer to customers. This study uses a comparative descriptive quantitative approach by analyzing financial ratios: Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) in the 2018-2021 period. The results of the study show that there is a significant change in the recognition of income from these ratios. Once PSAK 72 was implemented, revenue recognition became more conservative but provided greater transparency and assisted stakeholders in decision-making.

Financial Performance and Share Price of PT Barito Renewables Energy Tbk Post-Acquisition

Anggita Nurfaiza, Nurul Fuada — Thu, 31 Jul 2025 18:49:28 +0700

This study aims to analyze the effect of fundamental performance changes on stock price movements in PT Barito Renewable Energy Tbk. (BREN) before and after the acquisition. The data used includes financial ratios in the form of Return On Equity (ROE), Debt to Asset Ratio (DAR), and Current Ratio (CR) from the quarter before and after the acquisition as well as historical data on stock price movements in the same period, the results of the study show that after the acquisition ROE had decreased but increased again and remained stable and the current ratio (CR) decreased. Despite the improvement in fundamental performance, the stock price remains highly volatile and subject to sharp declines. This shows that stock price movements are not entirely influenced by fundamentals but also by market sentiment.

Correction of Insurance Company's Financial Statements After the Enactment of PSAK 117

Anggreni Ramadhani, Sitti Mukarramah — Thu, 31 Jul 2025 19:08:02 +0700

This study reveals accounting corrections with the issuance of 117 financial accounting standard statements, compared to the differences in previous accounting standards. With the issuance of the Financial Accounting Standard Statement 117 (PSAK 117), it has become a standard or guideline for reporting insurance contracts in the form of financial statements. This standard covers all types of insurance contracts, whether issued by insurance companies or other entities involved in insurance activities. The main differences between PSAK 117 and the previous issued financial accounting standards, namely PSAK 28, are in the measurement and disclosure of debts and the disclosure of asset value. In the implementation of PSAK 117, it adopts a risk-based approach, which allows companies to reflect obligations more accurately according to the risks involved. The enactment of these accounting standards also includes actuarial assumptions and more transparent disclosure of the risks faced by insurance companies. PSAK 74, this study is a literature study that reveals the differences between PSAK 117 and previous accounting standards, offering a more structured and comprehensive approach in recording insurance contracts compared to PSAK 74. The results of this study reveal Revenue, Costs, Premium and Reserve Value, Liabilities, and Claim Value Disclosure. The application of accounting standards such as PSAK 117 or IFRS 17 can affect the recording of revenue, expenses, and profit and loss, which can impact the company's financial performance. Therefore, insurance companies need to monitor and manage financial ratios to ensure financial health and sustainable performance.