AKUNTANSI 45
type: channel
description: Journal Title: Akuntansi \'45 Initials:Akuntansi'45 Frequency: Mei, dan November Print ISSN: 2828-7215 Online ISSN: 2747-2647 Editor in Chief: Dr. Ir. Achmad Daengs GS, SE, MM, CPPM DOI: 10.30640 Publisher: Universitas 45 Surabaya Akuntansi \'45, E-ISSN: 2747-2647 (Online); P-ISSN: 2828-7215 (Print) diterbitkan oleh Fakultas Ekonomi, Universitas 45 Surabaya pada Program Studi Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal ini diterbitkan 2 (Dua) kali dalam satu tahun yaitu Edisi Mei, dan November. Indexed by: Journal Sponsors and Partners :
publisher: Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya
language: en-US
publication name: AKUNTANSI 45
issn: 2828-7215
items: Pengaruh Sektor Pariwisata terhadap Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Banyuwangi Tahun 2022-2024
items: Pengaruh Arus Kas Operasional dan Laba Bersih terhadap Harga Saham pada Perusahaan Subsektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024
items: Interaksi Antara TikTok Live Streaming, Gaya Hidup dan Inklusif Keuangan dalam Membentuk Perilaku Keuangan Mahasiswa Akuntansi UNWIRA Kupang
items: Studi Sistematis tentang Reaksi Pasar: Pendekatan Peristiwa dan Perilaku dalam Konteks Akuntansi
items: Integrasi Audit Internal dan Manajemen Risiko dalam Pencegahan Fraud pada Perusahaan Ritel Besar di Indonesia: Systematic Literature Review
items: Pengaruh External Pressure, Rationalization dan Nature of Industry terhadap Financial Statement Fraud
items: Intergrasi akuntansi manajemen dalam strategi perusahaan untuk mendukung tujuan pembangunan berkelanjutan di Indonesia
items: Analisis Peran Akuntan Manajemen, Auditor, dan Whistleblower dalam Mengungkap Korupsi Melalui Metode Whistleblowing
items: Analisis Literasi Keuangan, Pendapatan dan Sumber Pendapatan, Gaya Hidup dan Lingkungan Sosial terhadap Perilaku Keuangan Generasi Z
items: Studi Literatur Peranan Desentralisasi dalam Optimalisasi Kinerja Manajerial
items: Evaluasi Intensitas Regulasi Lingkungan dalam Mendorong Pengungkapan Informasi Akuntansi Lingkungan pada Industri Kerajinan Kayu di Kecamatan Rejoso Kabupaten Nganjuk
items: Pengaruh Locus of Control, Role Stress, dan Fee Audit terhadap Kualitas Audit
items: Pengaruh Literasi Keuangan, Persepsi Kemudahan Transaksi dan Self-Control terhadap Pengelolaan Keuangan Pribadi Gen Z Pengguna E-wallet
items: Pengaruh Environmental, Social, and Governance terhadap Kinerja Keuangan
items: Peran Ketepatan Waktu Penyampaian Laporan Pertanggungjawaban pada PT XYZ
items: Pengaruh Audit Internal dan Ketepatan Waktu Pelaporan Keuangan terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Teknologi yang Terdaftar di BEI 2021-2024
items: Pengaruh Good University Governance dan Sistem Pengendalian Internal terhadap Kinerja Keuangan Perguruan Tinggi di Kota Palembang
items: Pengaruh Akuntansi Sosial, Program CSR, dan Stakeholder Engagement terhadap Keunggulan Bersaing UMKM
items: Mengapa Audit Forensik Diperlukan: Expectation Gap dalam Konteks Pembuktian Kecurangan
items: Fair Value Accounting: Enhanced Accuracy or Increased Market Volatility?
items: Pengaruh Media Exposure, Kinerja Lingkungan, Profitabilitas, terhadap Pengungkapan Emisi Karbon dengan Varaibel Pemoderasi Dewan Komisaris Independen
items: Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Transportasi yang Tedaftar di BEI Periode 2021-2024
items: Analisis Sistem Pengumpulan dan Pencatatan Donasi pada Program Jumat Berkah dalam Perspektif Akuntansi Syariah
items: Analisis Kinerja Keuangan Berbasis Analisis SWOT pada Dinas Lingkungan Hidup Provinsi Jawa Timur
items: Pengaruh Profitabilitas dan Solvabilitas terhadap Tax Avoidance pada Perusahaan Produksi Barang Konsumsi (Consumer Goods) yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024
items: Analisa Kompetensi Aparatur dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada BPKAD Kabupaten Sidoarjo
items: Pengaruh Pengungkapan Manajemen Risiko terhadap Nilai Perbankan yang Terdaftar di BEI Tahun 2020-2024
items: Pengaruh Efisiensi Biaya Operasional (BOPO) dan Non-Performing Loan (NPL) terhadap Profitabilitas Bank Digital yang Terdaftar di BEI Periode 2020-2024
items: Pengaruh Sistem Pembayaran PBB Online dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi
items: Pengaruh Skeptisime Profesional, Efikasi Diri, Iklim Etika terhadap Penilaian Etika Auditor Internal di Sektor Publik Dili, Timor-Leste
items: Pengaruh Profitabilias, Kebijakan Dividen & Pertumbuhan Perusahaan terhadap Nilai Perusahaan dengan KDKI Sebagai Variabel Moderasi
items: Analisis Pengendalian Persediaan Obat Antibiotik Menggunakan Metode EOQ pada Instalasi Farmasi RS Hikmah Makassar Kota
items: Pengaruh Transformasi Digital, Capital Intensity, Kepemilikan Institusional dan Umur Perusahaan terhadap Tax Avoidance
items: Pengaruh Manajemen Modal Kerja terhadap Profitabilitas Perusahaan Manufaktur di Sektor Otomotif yang Terdaftar di BEI Periode 2021–2025
items: Analisis Pengaruh Nilai Perusahaan dan Struktur Modal terhadap Profitabilitas Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024
items: https://jurnaluniv45sby.ac.id/index.php/akuntansi/article/view/6369
items: Pengaruh Penggunaan E-Commerce dan Non E-Commerce terhadap Pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Sukamahi, Kecamatan Cikarang Pusat
items: Analisis Kinerja Keuangan PT Bank Rakyat Indonesia (Persero) Tbk Menggunakan Rasio Keuangan Periode Tahun 2020-2024
items: Pengaruh Tax Avoidance terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di BEI
items: Makna Digitalisasi Ekonomi terhadap Transformasi Gaya Hidup Generasi Z
items: Analisis Kelayakan Finansial metode CBA, ATF, WTP dalam Peningkatan Kepesertaan dan Iuran BPJS Ketenagakerjaan
items: Analisis Kelayakan Usaha Tape Singkong Sumber Madu sebagai Oleh-Oleh Khas Kabupaten Jember
items: Pengaruh Manajemen Laba Riil Melalui Arus Kas Operasi terhadap Kualitas Laba pada Perusahaan yang Terdaftar di BEI Sub-sektor Migas Periode 2022-2024
items: Manajemen Risiko Operasional pada Apotek di Kabupaten Brebes
items: Analisis Struktur Modal dan Profitabilitas terhadap Harga Saham PT Wijaya Karya Tbk
items: Pengaruh Capital Intensity, Profitabilitas, dan Leverage Terhadap Agresivitas Pajak Pada Perusahaan Subsektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia
items: Analisis Dampak Starategi Pemasaran Media Sosial terhadap Pertumbuhan Ekonomi
items: Analisis Penerapan Materialitas, Transparansi, dan Akuntabilitas dalam Laporan Keberlanjutan Berbasis Global Reporting Initiative PT Alamtri Mineral Indonesia Tbk 2025
items: Analisis Efektivitas dan Efisiensi Realisasi Belanja Daerah Kabupaten Jember Tahun 2021 2024
items: Analisis Penerapan Good Corporate Governance (GCG) dan Dampaknya terhadap Penagihan Piutang
items: Pengaruh Aplikasi Sistem Informasi Akuntansi, E-commerce dan Digital Marketing terhadap Profitabilitas UMKM di Kota Bandar Lampung
items: Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi
items: Pengaruh Manajemen Laba dan Strategi Bisnis terhadap Financial Distress pada Perusahaan Sub-Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
items: Pengaruh Dimensi Indeks Pengelolaan Keuangan Daerah terhadap Kinerja Pengelolaan Keuangan Pemerintah Kota Kupang
items: Pengaruh E-Samsat, Kualitas Pelayanan, dan Pemutihan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Tabanan
items: Pengaruh Sikap, Norma Subjektif, dan Kontrol Perilaku terhadap Intensi Mahasiswa FEB Unila untuk Berinvestasi Airdrop Token Cryptocurrency
items: Pengaruh Penerapan PSAK 72 terhadap Kinerja Keuangan pada Perusahaan Properti yang Terdaftar di BEI Periode 2019-2022
items: Implementasi Akuntabilitas dan Transparansi Keuangan Masjid Baiturrahman Berbasis Digitalisasi Sederhana dan Pengendalian Internal
items: Pengaruh Literasi Akuntansi dan Etika Individu terhadap Kecenderungan Kecurangan dengan Tekanan Finansial sebagai Pemoderasi
items: Peran Manajemen Laba dalam Memoderasi Pengaruh Kualitas Audit terhadap Kinerja Perusahaan pada Sektor Consumer Cyclical
items: Pengaruh Profitabilitas, Solvabilitas, dan Manajemen Laba terhadap Audit Delay pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024
items: Pengaruh Kualitas Pelayanan terhadap Kepuasan Konsumen
items: Implementasi Sistem Informasi Akuntansi dalam Mendukung Efisiensi Operasional Perusahaan pada PT Industri Jamu dan Farmasi Sido Muncul Tbk di Indonesia
items: Peran Financial Distress, Firm Size, dan Capital Intensity terhadap Tax Avoidance Sektor Transportasi dan Logistik
items: Pengaruh Skeptisme Profesional, Independensi dan Pengalaman Audit Investigatif Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud
items: Kegagalan Tata Kelola dan Elite Capture pada Dana Desa: Sebuah Meta Sintesis Literatur Akuntansi Sektor Publik
items: Analisis Dampak Penerapan PSAK 72 terhadap Kinerja Keuangan Perusahaan Sektor Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia
items: Pengaruh Komisaris Independen, Kepemilikan Institusional, dan Koneksi Politik terhadap Tax Avoidance pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek
items: Pengaruh Financial Distress, Leverage dan Intensitas Modal terhadap Konservatisme Akuntansi
items: Pengaruh Kinerja Keberlanjutan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021–2024
items: Analisis Faktor Risiko Fraud terhadap Manajemen Laba pada Perusahaan Food and Beverage yang Terdaftar Di Bei Periode 2020–2024

Pengaruh Sektor Pariwisata terhadap Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Banyuwangi Tahun 2022-2024
type: item
description: The tourism sector serves as a key driver of the regional economy, contributing to the growth of Regional Original Revenue (PAD). This study aims to examine the role of the tourism sector in enhancing PAD in Banyuwangi Regency during the 2022–2024 period. The focus of the study is directed at the correlation between the rise in the number of tourist visits and the growth of regional tax and retribution revenues derived from tourism activities. This research employs a quantitative and qualitative approach (mixed methods) with a descriptive method that utilizes secondary data in the form of regional financial reports, tourism statistics, and local government policy documents. The findings indicate that the increase in tourist visits has a positive impact on tax revenue from hotels, restaurants, entertainment, and tourist attraction fees. In addition, various tourism promotion policies, the organization of events, and the development of leading destinations further strengthen the contribution of the tourism sector to PAD. Thus, the tourism sector has proven to play a strategic role in supporting regional fiscal independence and encouraging sustainable local economic development
creator: Alfi Fitria Dwi Anggraini
creator: Alexandra Reihnezua Raflis
creator: Ravienda Anita Fitri
creator: Eva Hany Fanida
rights: Copyright (c) 2026 Alfi Fitria Dwi Anggraini, Alexandra Reihnezua Raflis, Ravienda Anita Fitri, Eva Hany Fanida https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06
volume: 7
number: 1
starting page: 01
ending page: 09
doi: 10.30640/akuntansi45.v7i1.6212

Pengaruh Arus Kas Operasional dan Laba Bersih terhadap Harga Saham pada Perusahaan Subsektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024
type: item
description: This study aims to analyze the effect of operating cash flow and net income on stock prices in plantation subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The independent variables in this research are operating cash flow and net income, while the dependent variable is stock price. The research method employed is a quantitative approach with multiple linear regression analysis. The research sample was determined using purposive sampling, resulting in seven plantation subsector companies as the objects of the study. The data used consist of annual financial statements and year-end closing stock price data. The results of the study indicate that, partially, operating cash flow has no significant effect on stock prices, and net income also has no significant effect on stock prices. Simultaneously, operating cash flow and net income do not have a significant influence on stock prices. The relatively low coefficient of determination (R²) suggests that stock prices are largely affected by other factors not examined in this study, such as macroeconomic conditions, fluctuations in plantation commodity prices, government policies, and market sentiment. Based on these findings, it can be concluded that operating cash flow and net income are not the primary factors influencing stock prices of plantation subsector companies during the study period. The implication of this research is that investors should consider external factors beyond the company’s fundamental performance when making investment decisions.
creator: Putri Nadillah
creator: Irwansyah Aditya Saputra
rights: Copyright (c) 2026 Putri Nadillah, Irwansyah Aditya Saputra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
volume: 7
number: 1
starting page: 10
ending page: 19
doi: 10.30640/akuntansi45.v7i1.6346

Interaksi Antara TikTok Live Streaming, Gaya Hidup dan Inklusif Keuangan dalam Membentuk Perilaku Keuangan Mahasiswa Akuntansi UNWIRA Kupang
type: item
description: This study explores the interaction between TikTok Live Streaming, lifestyle, and financial inclusion in shaping the financial behavior of Accounting students at UNWIRA Kupang. The research is grounded in the Behavioral Finance Theory, which posits that financial decisions are driven by psychological biases rather than pure rationality. Using a qualitative descriptive approach, data was collected through triangulation, including In-depth Interviews with 60 students from the 2023-2025 cohort who are active in live commerce. The findings reveal a financial behavior paradox. TikTok Live Streaming proved to be a strong stimulus creating Emotional urgency (flash sales), prompting students to violate their set budgets. A lifestyle influenced by the Fear of Missing Out (FOMO) and the desire for social validation emerged as the main motive for consumptive spending. Furthermore, digital financial inclusion (the ease of e-wallet and QRIS access) acts as a facilitator, removing the pain of paying and accelerating the execution of impulsive purchases. The main conclusion affirms a significant gap between the financial literacy learned by students and their actual practice, demonstrating that behavioral biases are more dominant than Self-control. Educational institutions are recommended to focus on behavior-based financial education.
creator: Ludgardis M. K. Ca
creator: Genoveva A. Putri
creator: Demetriana D. A. Bau
creator: Yohanes P. Lian
rights: Copyright (c) 2026 Ludgardis M. K. Ca, Genoveva A. Putri, Demetriana D. A. Bau, Yohanes P. Lian https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
volume: 7
number: 1
starting page: 20
ending page: 36
doi: 10.30640/akuntansi45.v7i1.6344

Studi Sistematis tentang Reaksi Pasar: Pendekatan Peristiwa dan Perilaku dalam Konteks Akuntansi
type: item
description: This study explores the integration of the events approach and the behavioral accounting approach in shaping modern accounting theory. Employing a Systematic Literature Review (SLR), this research examines recent national and international publications to understand how these two perspectives can complement one another in improving the relevance and usefulness of financial reporting. The analysis reveals that the traditional value-based approach, which emphasizes aggregated outcomes such as profit and asset valuation, often fails to capture the underlying economic events behind those figures. In contrast, the events approach offers a more transparent and context-sensitive framework that reflects the dynamics of real transactions. Nevertheless, the success of this approach largely depends on how users of accounting information behave, particularly in relation to cognitive biases such as overconfidence, herding, and anchoring. The integration of event-oriented and behavioral perspectives leads to a more realistic accounting model, one that mirrors how individuals actually interpret and react to financial information. Furthermore, financial literacy and digital technology serve as key moderating factors that strengthen rational decision-making. Overall, this study contributes theoretically by presenting a conceptual framework that unites technical and psychological dimensions of accounting, and practically by providing insights for developing a more adaptive financial reporting system in today’s digital and global environment.
creator: Diva Lathifah
creator: Haidar Faiz Rabbani
creator: Hasna Raihani Fauziyah
creator: Khalista Ariza Saputri
creator: Ida Farida Adi Prawira
rights: Copyright (c) 2026 Diva Lathifah, Haidar Faiz Rabbani, Hasna Raihani Fauziyah, Khalista Ariza Saputri, Ida Farida Adi Prawira https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
volume: 7
number: 1
starting page: 37
ending page: 48
doi: 10.30640/akuntansi45.v7i1.6342

Integrasi Audit Internal dan Manajemen Risiko dalam Pencegahan Fraud pada Perusahaan Ritel Besar di Indonesia: Systematic Literature Review
type: item
description: This study examines how internal audit and risk management work together to reduce fraud risks in large retail companies in Indonesia. Fraud cases in the retail sector continue to rise, indicating weaknesses in internal controls and limited coordination between oversight functions. To explore this issue, the study employs a Systematic Literature Review (SLR) based on the guidelines of Kitchenham and Charters (2007). Relevant articles were collected from Scopus, Emerald Insight, Google Scholar, and nationally accredited journals using keywords related to internal audit, risk management, and fraud prevention. From 143 studies identified, 25 met the inclusion criteria for detailed analysis. The review shows that aligning internal audit with risk management strengthens fraud monitoring by improving early detection, reinforcing preventive controls, and supporting risk-based governance. The adoption of data analytics, whistleblowing mechanisms, and strong ethical values further enhances organizational resilience against fraud. This study highlights the importance of integrated oversight functions for building effective and sustainable fraud prevention systems in the retail industry.
creator: Nabila Dita Sabrina
creator: Ajeng Tita Nawangsari
rights: Copyright (c) 2026 Nabila Dita Sabrina, Ajeng Tita Nawangsari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
volume: 7
number: 1
starting page: 49
ending page: 67
doi: 10.30640/akuntansi45.v7i1.6339

Pengaruh External Pressure, Rationalization dan Nature of Industry terhadap Financial Statement Fraud
type: item
description: This study aims to analyze the effect of external pressure, rationalization, and nature of industry on financial statement fraud, both partially and simultaneously. This research is quantitative in nature. The sample was obtained using a purposive sampling technique, resulting in 11 samples within the 2020–2024 period. The data used in this study were derived from financial statements. The tests employed in this research include descriptive statistical analysis, panel data regression model selection, classical assumption tests, and hypothesis testing. Data analysis was conducted using eviews 12 software. The results of the study indicate that, partially, external pressure and rationalization have no significant effect on financial statement fraud, while the nature of industry has a significant effect. Furthermore, the simultaneous test shows that external pressure, rationalization, and nature of industry influence financial statement fraud.
creator: Sudarmadi Sudarmadi
creator: Nabilah Dinda Oktaviani
rights: Copyright (c) 2026 Sudarmadi Sudarmadi, Nabilah Dinda Oktaviani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
volume: 7
number: 1
starting page: 68
ending page: 76
doi: 10.30640/akuntansi45.v7i1.6337

Intergrasi akuntansi manajemen dalam strategi perusahaan untuk mendukung tujuan pembangunan berkelanjutan di Indonesia
type: item
description: This research aims to analyze the role and integration of management accounting in corporate strategies to support the achievement of the Sustainable Development Goals (SDGs) in Indonesia. The approach used is a qualitative descriptive literature study with data sources from scientific journals, books, government reports, and academic publications related to sustainable management accounting, environmental accounting, and corporate social responsibility (CSR). The results show that management accounting plays an important role in helping companies achieve a balance between economic, social, and environmental aspects through the application of the Triple Bottom Line (TBL) concept. The integration of environmental accounting in the company's management system has been proven to improve operational efficiency, transparency, eco-friendly product innovation, and the company's reputation in the eyes of stakeholders. In addition, CSR that is integrated with the principles of the SDGs and accounting-based sustainability reporting helps companies realize more measurable and strategic social responsibility. Overall, this study confirms that sustainable management accounting is not only a financial recording and reporting tool, but also a strategic instrument that supports corporate decision-making and policies in achieving sustainable development. The implementation of Environmental, Social, and Governance (ESG) principles supported by a good management accounting system is expected to encourage the Indonesian business world towards more responsible, transparent, and globally competitive business practices.
creator: Ismanda kus adi nugraha
creator: Ajeng Tita Nawangsari
rights: Copyright (c) 2026 Ismanda kus adi nugraha, Ajeng Tita Nawangsari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
volume: 7
number: 1
starting page: 77
ending page: 84
doi: 10.30640/akuntansi45.v7i1.6338

Analisis Peran Akuntan Manajemen, Auditor, dan Whistleblower dalam Mengungkap Korupsi Melalui Metode Whistleblowing
type: item
description: This research aims to analyze the role of management accountants, auditors, and Whistleblowers in exposing corrupt practices through Whistleblowing mechanisms. The high level of corruption in Indonesia demands a more effective strategy, where the three roles have a strategic position in detecting and reporting irregularities. This study uses a qualitative approach with the literature review method, focusing on the analysis of concepts, roles, and relationships between actors based on theories, regulations, and findings of previous research. Management accountants contribute by providing internal information and financial evidence that indicates fraud. Auditors, both internal and external, ensure accountability through independent audits of such reports and evidence. Meanwhile, Whistleblowers have a crucial role in uncovering corruption cases, although they often face significant risks in the form of threats or attacks from those who feel threatened. The results of the study confirm that synergy between management accountants, auditors, and Whistleblowers can strengthen the effectiveness of the Whistleblowing system in preventing and exposing corruption. Thus, this research contributes to the development of a more comprehensive anti-corruption strategy, as well as emphasizing the importance of Whistleblower protection as an integral part of a transparent and accountable oversight system.
creator: Ayu Dyah Nirmalasari
creator: Ajeng Tita Nawangsari
rights: Copyright (c) 2026 Ayu Dyah Nirmalasari, Ajeng Tita Nawangsari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
volume: 7
number: 1
starting page: 85
ending page: 95
doi: 10.30640/akuntansi45.v7i1.6340

Analisis Literasi Keuangan, Pendapatan dan Sumber Pendapatan, Gaya Hidup dan Lingkungan Sosial terhadap Perilaku Keuangan Generasi Z
type: item
description: This study aims to test and determine the influence of financial literacy, income and financial resources, lifestyle, and social factors on the spending behavior of generation Z students who study in the Accounting Study Program at two universities in Kupang City, namely Widya Mandira Catholic University (UNWIRA) and Nusa Cendana University (UNDANA). Generation Z is known to have unique characteristics in financial management, with spending preferences that tend to be digital and influenced by the academic and socio-economic environment. This study uses a quantitative approach with an associative design to analyze the relationship between variables. Data was collected through questionnaires distributed to accounting students at both campuses, then analyzed using descriptive and inferential statistical techniques. The results of the study are expected to show the extent to which financial literacy, income level, lifestyle, and social factors affect the spending behavior of Gen Z students.
creator: Henderika Kore Kudje
creator: Irly Lestriani Haba Kore
creator: Yesyurun Afonso
creator: Yohanes P. Lian
rights: Copyright (c) 2026 Henderika Kore Kudje, Irly Lestriani Haba Kore, Yesyurun Afonso, Yohanes P. Lian https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
volume: 7
number: 1
starting page: 96
ending page: 103
doi: 10.30640/akuntansi45.v7i1.6343

Studi Literatur Peranan Desentralisasi dalam Optimalisasi Kinerja Manajerial
type: item
description: This study aims to examine the role of decentralization in optimizing managerial performance through a literature study on the results of previous research. Decentralization is seen as a strategy of delegating authority from top management to subordinate units to increase effectiveness, efficiency, and accountability in the decision-making process. This research uses a qualitative approach with a library research method based on secondary data from scientific journals and books. The results of the study show that decentralization has a positive effect on managerial performance, especially when supported by an effective management accounting system and the active participation of managers in budgeting. The management accounting system acts as an information medium that strengthens the relationship between delegation of authority and performance improvement, while budget participation increases the sense of responsibility and coordination between organizational units. In addition, factors such as organizational commitment, participatory leadership style, and collaborative work culture also strengthen the successful implementation of decentralization. Thus, this study confirms that decentralization balanced with a good supervisory and communication system is able to create effective, adaptive, and results-oriented managerial performance.
creator: Tuti Sriwedari
creator: Rika Amelia
creator: Diana Fahira
rights: Copyright (c) 2026 Tuti Sriwedari, Rika Amelia, Diana Fahira https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
volume: 7
number: 1
starting page: 104
ending page: 121
doi: 10.30640/akuntansi45.v7i1.6336

Evaluasi Intensitas Regulasi Lingkungan dalam Mendorong Pengungkapan Informasi Akuntansi Lingkungan pada Industri Kerajinan Kayu di Kecamatan Rejoso Kabupaten Nganjuk
type: item
description: This study aims to analyze the intensity of environmental regulations and their influence on the disclosure of environmental accounting information in woodcraft businesses located in Rejoso District, Nganjuk Regency. The study is based on the fact that woodcraft production activities generate waste such as sawdust and involve the use of chemical finishing materials, while compliance with environmental regulations and environmental reporting remains low. The research employed a qualitative method with a case study approach focusing on two enterprises, UD Nizam Utama and UD Toni Jaya. Data were collected through in-depth interviews, observations, and documentation. The findings indicate that the intensity of environmental regulations in both businesses is at a moderate level; however, the implementation remains informal, undocumented, and unsupported by standardized operational procedures. UD Nizam Utama demonstrates relatively better practices through partial recording of environmental costs and the utilization of wood waste as fuel, while UD Toni Jaya lacks any form of environmental cost documentation. Overall, the disclosure of environmental accounting information in both businesses remains low due to limited knowledge, insufficient socialization, and the absence of external reporting requirements. This study underscores the need to strengthen the capacity of MSMEs and integrate environmental regulations to encourage sustainable environmental reporting practices.
creator: Luluk Mushfiroh
creator: Hwihanus Hwihanus
rights: Copyright (c) 2026 Luluk Mushfiroh, Hwihanus Hwihanus https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
volume: 7
number: 1
starting page: 122
ending page: 128
doi: 10.30640/akuntansi45.v7i1.6345

Pengaruh Locus of Control, Role Stress, dan Fee Audit terhadap Kualitas Audit
type: item
description: Audit quality plays an important role in maintaining the reliability of financial information and public trust in the public accounting profession. This study aims to examine the effect of locus of control, role stress, and audit fees on audit quality. The research uses a quantitative approach involving 103 auditors at Public Accounting Firms in East Java as the research sample. The sampling technique was carried out using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 25. The results show that internal locus of control has a positive effect on audit quality, while external locus of control, role stress, and audit fees do not significantly affect audit quality. These findings indicate that audit quality is more influenced by internal factors, especially an individual's ability to control attitudes and responsibilities in audit implementation. In addition, this study provides important implications for Public Accounting Firm management in improving audit quality by strengthening auditors’ psychological aspects. It shows that character development, self-control, and auditor professionalism are key factors in maintaining consistent and trustworthy audit quality for the public. Furthermore, the results of this study are expected to serve as a reference for future research in auditing and behavioral accounting as well as the development of modern audit theory in Indonesia today.
creator: Maria Agustina Munthe
creator: Nurul Fachriyah
rights: Copyright (c) 2026 Maria Agustina Munthe, Nurul Fachriyah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
volume: 7
number: 1
starting page: 129
ending page: 141
doi: 10.30640/akuntansi45.v7i1.6232

Pengaruh Literasi Keuangan, Persepsi Kemudahan Transaksi dan Self-Control terhadap Pengelolaan Keuangan Pribadi Gen Z Pengguna E-wallet
type: item
description: Financial technology innovation has significantly contributed to the transformation of public payment systems, shifting from conventional transactions to digital transactions. One of the rapidly growing innovations is technology-based platforms that enable users to store funds electronically and conduct cashless transactions. This study examines the role of financial literacy, perceived ease of transaction, and self-control in influencing personal financial management among generation Z e-wallet users in Boyolali Regency. A quantitative approach was employed using primary data collected through an online questionnaire survey. From a total population of 244,640 individuals, 202 respondents were selected using a random sampling technique. The data analysis process included descriptive statistics, instrument testing, classical assumption tests, multiple regression analysis, and hypothesis testing using t-tests and F-tests with the assistance of SPSS version 25. The findings indicate that financial literacy and self-control have a significant relationship with personal financial management. Meanwhile, perceived ease of transaction does not show a significant effect on personal financial management. However, when analyzed simultaneously, all variables collectively demonstrate an influence on personal financial management.
creator: Novi Anna Permatasari
rights: Copyright (c) 2026 Novi Anna Permatasari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 142
ending page: 156
doi: 10.30640/akuntansi45.v7i1.6268

Pengaruh Environmental, Social, and Governance terhadap Kinerja Keuangan
type: item
description: This study aims to analyze the influence of Environmental, Social, and Governance (ESG) practices on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research applied a quantitative approach using secondary data obtained from annual and sustainability reports, with purposive sampling techniques resulting in 40 observations. Financial performance was measured using Return on Assets (ROA) as the main proxy, while ESG performance was evaluated based on the Global Reporting Initiative (GRI) index. The data were analyzed using panel data regression with the Random Effect Model (REM) to determine the relationship between ESG dimensions and company financial performance. The results indicate that the Environmental dimension has a positive and significant effect on financial performance, showing that companies with stronger environmental responsibility and sustainability practices are more likely to achieve higher profitability and operational efficiency. Meanwhile, the Social and Governance dimensions were found to have no significant impact on financial performance. These findings suggest that environmental commitment has become an important factor in improving corporate financial outcomes and strengthening long-term business sustainability in publicly listed companies.
creator: Ferdiansyah Ferdiansyah
creator: Elsa Herliana Putri
creator: Rian Evendi
rights: Copyright (c) 2026 Ferdiansyah Ferdiansyah, Elsa Herliana Putri, Rian Evendi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 157
ending page: 171
doi: 10.30640/akuntansi45.v7i1.6379

Peran Ketepatan Waktu Penyampaian Laporan Pertanggungjawaban pada PT XYZ
type: item
description: This study aims to analyze the role of the timeliness of accountability report submisson in supporting the punctuality of financial reporting at PT XYZ. The research employed a qualitative method with a descrptive approach, using field observations as the data collection technique. The findings indicate that delays in submitting accountability reports mainly occur in the procurement unit due to a high volume of purchase requests, limited time, and insufficient resources in managing transaction documents. These conditions hinder the verification process carried out by the Accounting unit and delay the preparation of the company’s overall financial statements. The study highlights that timely reporting is influenced not only by the verification process but also by the effectiveness of operational management within related units. Therefore, improving reporting discipline, strengthening coordination, adjusting workload distribution, and implementing digital based accounting information systems are necessary to enhance accountability, transparency, and the sustainable quality of the company’s financial reporting.
creator: Adliyatul Chukmiah
creator: Sukma Uli Nuha
rights: Copyright (c) 2026 Adliyatul Chukmiah, Sukma Uli Nuha https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 172
ending page: 180
doi: 10.30640/akuntansi45.v7i1.6378

Pengaruh Audit Internal dan Ketepatan Waktu Pelaporan Keuangan terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Teknologi yang Terdaftar di BEI 2021-2024
type: item
description: This study aims to analyze the influence of internal audit and the timeliness of financial reporting on the integrity of financial statements, focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study employed a quantitative approach using secondary data collected from annual reports and financial statements published by the companies. The population consisted of all manufacturing companies listed on the IDX, while the sampling technique used was purposive sampling based on predetermined criteria. As a result, 21 companies were selected, producing a total of 84 research samples. The analytical method applied in this research was multiple linear regression analysis to examine the relationship between the independent variables and the integrity of financial statements. The findings indicate that internal audit has a negative effect on the integrity of financial statements, suggesting that the implementation of internal audit in the observed companies has not been fully effective in improving the reliability and transparency of financial reporting. Meanwhile, the timeliness of financial reporting was found to have no significant effect on the integrity of financial statements. These results imply that timely reporting alone is insufficient to guarantee high-quality and trustworthy financial statements without stronger internal control mechanisms and effective corporate governance practices.
creator: Alfred Wijaya
creator: Mutiara Maimunah
rights: Copyright (c) 2026 Alfred Wijaya, Mutiara Maimunah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 181
ending page: 190
doi: 10.30640/akuntansi45.v7i1.6376

Pengaruh Good University Governance dan Sistem Pengendalian Internal terhadap Kinerja Keuangan Perguruan Tinggi di Kota Palembang
type: item
description: This study was conducted to examine the effect of good university governance and internal control systems on the financial performance of universities in Palembang City. The research employed a quantitative approach using primary data collected through questionnaires distributed to respondents from various universities. The population of this study consisted of universities in Palembang City registered in the Higher Education Database (PDDIKTI) and supervised by LLDIKTI Region II. The sampling technique applied was the saturated sampling method, in which the entire population was used as the research sample. As a result, 47 universities were selected with a total of 188 questionnaire responses collected; however, only 52 questionnaires met the criteria and could be processed further in the analysis stage. Data analysis and hypothesis testing were carried out using multiple linear regression analysis with the assistance of SPSS version 26. The findings of this study reveal that good university governance has a positive and significant effect on the financial performance of universities, indicating that effective governance practices contribute to better accountability, transparency, and institutional management. In addition, the internal control system was also found to have a positive and significant influence on financial performance, suggesting that strong internal supervision and control mechanisms are essential in supporting efficient financial management and improving the overall performance of higher education institutions in Palembang City.
creator: Zelind Valensia Margaretha
creator: Mutiara Maimunah
rights: Copyright (c) 2026 Zelind Valensia Margaretha, Mutiara Maimunah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 191
ending page: 201
doi: 10.30640/akuntansi45.v7i1.6375

Pengaruh Akuntansi Sosial, Program CSR, dan Stakeholder Engagement terhadap Keunggulan Bersaing UMKM
type: item
description: The competitive advantage of Micro, Small, and Medium Enterprises (MSMEs) in Surabaya is examined in this study in relation to social accounting, corporate social responsibility (CSR) implementation, and stakeholder involvement. Using a quantitative causal-associative approach, the research involved 60 MSME owners who actively implemented social initiatives and maintained ongoing stakeholder engagement. Questionnaires were used to gather data, which were then analyzed using SPSS version 16 with multiple linear regression and validity, reliability, t-test, and F-test analyses. The results demonstrate that the competitive advantage of MSMEs is positively and significantly impacted by social accounting, CSR practices, and stakeholder participation, both separately and together. With a coefficient of determination (R2) of 0.450, these variables account for 45% of competitive advantage, with additional factors like marketing and innovation influencing the remaining variation. Overall, the results highlight that consistent social accounting, sustainable CSR, and active stakeholder engagement enhance reputation, build trust, and strengthen MSMEs’ competitiveness in a dynamic business environment.
creator: Muhammad Nabil Fatwa
creator: Muhammad Indra Wardana
creator: Maria Yovita R. Pandin
rights: Copyright (c) 2026 Muhammad Nabil Fatwa, Muhammad Indra Wardana, Maria Yovita R. Pandin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 202
ending page: 212
doi: 10.30640/akuntansi45.v7i1.6374

Mengapa Audit Forensik Diperlukan: Expectation Gap dalam Konteks Pembuktian Kecurangan
type: item
description: Ongoing fraud cases indicate that financial statement audits are not always able to detect and prove all fraudulent practices, leading to public criticism of the auditing profession and widening the audit expectation gap defined as the difference between the expectations of financial statement users and the responsibilities of auditors under auditing standards. This study aims to explain the necessity of forensic auditing in fraud investigation and its role in bridging the audit expectation gap arising from the inherent limitations of external audits. The study employs a Systematic Literature Review (SLR) by analyzing journal articles indexed in Scopus and SINTA published between 2020 and 2025 related to audit expectation gap, forensic auditing, and fraud. The findings indicate that the expectation gap is mainly driven by public misunderstanding of the scope of auditing and the inherent limitations of external audits, including risk-based approaches and sampling techniques. Forensic auditing, through its investigative approach, provides deeper evidence-gathering processes and serves as a complementary mechanism to reduce the expectation gap while enhancing transparency and accountability in auditing practices.
creator: Nadira Ramadhani
creator: Rina Tjandrakirana DP
rights: Copyright (c) 2026 Nadira Ramadhani, Rina Tjandrakirana DP https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 213
ending page: 223
doi: 10.30640/akuntansi45.v7i1.6373

Fair Value Accounting: Enhanced Accuracy or Increased Market Volatility?
type: item
description: Fair value accounting has become an important yet debated method for measuring financial performance, especially in the wake of significant economic downturns. This systematic literature review explores whether fair value accounting improves the precision of financial statements or contributes to fluctuations in the market. By analyzing 40 articles published from 2020 to 2025, predominantly from Scopus and ScienceDirect this review examines the dual characteristics of fair value measurements in current financial systems. The review consolidates theoretical frameworks, empirical findings, and practical implications across various industries, including banking, insurance, and real estate. The results indicate a complicated relationship: fair value accounting shows greater value accuracy and clarity in stable market environments, but it also heightens procyclical impacts and disparities in information during financial crises. This review concludes that the success of fair value accounting is contingent on the context, shaped by market conditions, regulatory environments, and the level of fair value measurements applied.
creator: Marvin Franko
creator: Mukhtaruddin Mukhtaruddin
rights: Copyright (c) 2026 Marvin Franko, Mukhtaruddin Mukhtaruddin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 224
ending page: 238
doi: 10.30640/akuntansi45.v7i1.6372

Pengaruh Media Exposure, Kinerja Lingkungan, Profitabilitas, terhadap Pengungkapan Emisi Karbon dengan Varaibel Pemoderasi Dewan Komisaris Independen
type: item
description: The significance of revealing carbon emissions as part of company sustainability policies has grown due to global climate change. Indonesia still reports carbon emissions in an ambiguous way, though. With the help of the percentage of independent commissioners, this study will look at how media exposure, environmental performance, and profitability affect the disclosure of carbon emissions in mining companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2024. This study uses both an explanatory strategy and a quantitative technique. Secondary data came from yearly reports, sustainability reports, and pertinent media coverage. A dummy variable is used to quantify media exposure, PROPER ratings are used to measure environmental performance, and ROA is used to measure profitability. By dividing the number of independent commissioners by the total number of commissioners, the percentage of independent commissioners the moderating variable is found. The GRI Index 305 checklist is used to assess the content analysis, carbon emission disclosure, and dependent variable. It is anticipated that this study will shed further light on the elements that encourage or discourage businesses from revealing their carbon emissions and provide useful recommendations for investors, regulators, and businesses looking to encourage openness and environmentally responsible practices.
creator: Razqouli Dimaszocarli Siregar
rights: Copyright (c) 2026 Razqouli Dimaszocarli Siregar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 239
ending page: 256
doi: 10.30640/akuntansi45.v7i1.6262

Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Transportasi yang Tedaftar di BEI Periode 2021-2024
type: item
description: The transportation sector is one of the strategic industries that supports national economic growth. Due to its high operational costs and large investment needs, profitability is an important indicator in assessing company performance. Liquidity, leverage, and firm size are considered internal factors that may influence a company’s ability to generate profits, especially in the post-pandemic period. This study aims to examine the effect of liquidity, leverage, and firm size on profitability in transportation companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The research used a quantitative approach with secondary data obtained from company financial statements. Samples were selected using purposive sampling, resulting in 92 research samples. Data analysis was conducted using multiple linear regression with SPSS software. The findings show that liquidity has a positive and significant effect on profitability, leverage has a positive but insignificant effect, and firm size has a negative and significant effect on profitability. Simultaneously, all independent variables significantly influence profitability, with an F-value of 9.029 and a significance level of 0.000. The coefficient of determination (R²) value of 0.235 indicates that 23.5% of profitability variation can be explained by the three variables, while the remaining 76.5% is influenced by other factors outside the research model.
creator: Ayu Khoirun Nisa
creator: Arda Raditya Tantra
rights: Copyright (c) 2026 Ayu Khoirun Nisa, Arda Raditya Tantra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 257
ending page: 272
doi: 10.30640/akuntansi45.v7i1.6371

Analisis Sistem Pengumpulan dan Pencatatan Donasi pada Program Jumat Berkah dalam Perspektif Akuntansi Syariah
type: item
description: This study aims to analyze the mechanism of collecting and recording donations in the Friday Blessings Program managed by Wahdah Inspirasi Zakat (WIZ) Bone Regency from a sharia accounting perspective. The program is a form of Islamic philanthropy that collects public funds in cash and non-cash forms to be distributed to beneficiaries, with the treatment being tied to infaq because its use is directed to specific activities. This study uses a qualitative approach through a case study method with data collection techniques including in-depth interviews, observation, and documentation. The research findings indicate that the fundraising process has been carried out through various media, such as direct receipts, bank transfers, and in-kind donations, while financial recording remains simple and cash flow-oriented, despite being equipped with verification procedures and limited use of digital technology. In addition, the practice of recording and presenting financial reports has not fully aligned with applicable regulations. Reviewed from the principles of sharia accounting, fund management has reflected the values of trust, transparency, accountability, and fairness, although there are still weaknesses in the presentation of non-cash donations and the systematic preparation of financial reports. Therefore, efforts are needed to improve the quality of financial management to be more in line with sharia accounting standards.
creator: Nanda Darista
creator: Musrini Muis
creator: Hartas Hasbi
rights: Copyright (c) 2026 Nanda Darista, Musrini Muis, Hartas Hasbi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 7
number: 1
starting page: 273
ending page: 285
doi: 10.30640/akuntansi45.v7i1.6363

Analisis Kinerja Keuangan Berbasis Analisis SWOT pada Dinas Lingkungan Hidup Provinsi Jawa Timur
type: item
description: This study aims to analyze the financial performance of the East Java Provincial Environmental Agency (DLH) during the 2020–2024 period using financial ratio analysis and a SWOT analysis, strengthened through data triangulation. The financial ratio analysis includes the Regional Original Revenue (PAD) effectiveness ratio, expenditure efficiency ratio, expenditure harmony ratio, and revenue growth ratio. The results indicate that the financial performance of the East Java Provincial DLH is generally in the fairly good category, indicated by a high level of budget effectiveness. However, revenue growth tends to fluctuate, and the expenditure structure is still dominated by operational expenditures, while capital expenditures are relatively low. The SWOT analysis indicates that the DLH has strengths in the form of competent personnel and local government support, but faces weaknesses in the form of limited human resources and a low proportion of capital expenditures. Opportunities arise from increased attention to environmental issues and potential collaboration with the private sector, while threats stem from increasing environmental problems and budget fluctuations. This study recommends increasing institutional capacity, strengthening cross-sector collaboration, and restructuring spending priorities to support sustainable environmental development.
creator: Nadia Fransiska Dewi
creator: Muhammad Taufiq Hidayat
rights: Copyright (c) 2026 Nadia Fransiska Dewi, Muhammad Taufiq Hidayat https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 286
ending page: 296
doi: 10.30640/akuntansi45.v7i1.6358

Pengaruh Profitabilitas dan Solvabilitas terhadap Tax Avoidance pada Perusahaan Produksi Barang Konsumsi (Consumer Goods) yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024
type: item
description: This study aims to examine the effect of profitability and solvency on tax avoidance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research uses a quantitative approach with multiple linear regression analysis. The population consists of consumer goods manufacturing companies listed on the Indonesia Stock Exchange, with 17 companies selected as samples through purposive sampling. Profitability is measured using Return on Assets (ROA), solvency is proxied by the Debt to Equity Ratio (DER), and tax avoidance is measured using the Cash Effective Tax Rate (CETR). The results show that profitability has a significant negative effect on tax avoidance, indicating that companies with higher profitability tend to engage less in tax avoidance practices. Meanwhile, solvency has a significant positive effect on tax avoidance, suggesting that companies with higher debt levels are more likely to implement tax avoidance strategies. Simultaneously, profitability and solvency significantly influence tax avoidance, with the model explaining 38.2% of the variation in tax avoidance practices.
creator: Rendy Azhar
creator: Daryanto Daryanto
rights: Copyright (c) 2026 Rendy Azhar, Daryanto Daryanto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 297
ending page: 310
doi: 10.30640/akuntansi45.v7i1.6370

Analisa Kompetensi Aparatur dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada BPKAD Kabupaten Sidoarjo
type: item
description: Local government financial reports (LKPD) help ensure public accountability and are greatly influenced by the competency of civil servants and the implementation of the government's internal control system (SPIP). The purpose of this study is to analyze the competency levels of civil servants in the Regional Revenue and Expenditure Agency (BPKAD) of Sidoarjo Regency, the effectiveness of the implementation of SPIP, and the impact of these two factors on improving the quality of financial reporting. Using a descriptive qualitative approach, primary and secondary data were collected from accounting managers, data and information officers, and regional asset utilization managers. Miles and Huberman's interactive model was used to analyze the data. The results indicate that although the abilities of public officials are generally sufficient, it is essential to improve their proficiency with digital financial systems. Furthermore, while SPIP is being used, there is a need to enhance the consistency of procedures, monitoring, and use of technology. The study concludes that improving continuous training, optimizing financial applications, and reinforcing internal supervision are crucial to enhancing LKPD quality.
creator: Febrianti Novita
creator: Dewi Sutjahyani
rights: Copyright (c) 2026 Febrianti Novita, Dewi Sutjahyani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 311
ending page: 321
doi: 10.30640/akuntansi45.v7i1.6359

Pengaruh Pengungkapan Manajemen Risiko terhadap Nilai Perbankan yang Terdaftar di BEI Tahun 2020-2024
type: item
description: This study analyzes the effect of risk management disclosure on the firm value of banks listed on the Indonesia Stock Exchange for the 2020-2024 period. Data were collected from the annual reports and sustainability reports of seven banks selected using purposive sampling method. Risk management disclosure was measured based on the implementation of Enterprise Risk Management (ERM), while firm value was measured using Tobin's Q. The results of linear regression analysis show that risk management disclosure does not significantly affect firm value. This finding suggests that investors may pay more attention to other fundamental factors than risk management information when valuing companies. These findings indicate that investors may be paying more attention to other fundamental factors than risk management information when assessing companies. This also highlights the need for companies to improve transparency and communication regarding risk management strategies to ensure greater investor awareness. Furthermore, this study recommends that regulators encourage more consistent risk reporting standards in the banking sector. Future research could expand the sample and consider external factors such as macroeconomic conditions or market sentiment to examine the impact of risk disclosure more comprehensively.
creator: Muhammad Islah Syafi’i
rights: Copyright (c) 2026 Muhammad Islah Syafi’i https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 322
ending page: 330
doi: 10.30640/akuntansi45.v7i1.6383

Pengaruh Efisiensi Biaya Operasional (BOPO) dan Non-Performing Loan (NPL) terhadap Profitabilitas Bank Digital yang Terdaftar di BEI Periode 2020-2024
type: item
description: This study aims to determine the extent to which BOPO and NPL partially and simultaneously influence profitability. The independent variables in this study are Operational Cost Efficiency as measured by the ratio of Operating Costs to Operating Income (BOPO) and Non-Performing Loans as measured by Non-Performing Loans (NPL). While the dependent variable used in this study is Profitability as measured by Return on Assets (ROA). The population in this study was 17 banking companies listed on the Indonesia Stock Exchange in 2020-2024. The sample of this study used a purposive sampling method to obtain 6 banking sector companies that met the criteria. The results of this study indicate that BOPO partially has a significant effect on profitability with a significance value of 0.00>0.05 and NPL does not significantly affect profitability with a significance value of 0.086<0.05. Simultaneously, BOPO and NPL have a significant effect on profitability with a significance value of 0.00<0.05.
creator: Jovita Shafa Purwanti
creator: M. Hamid Bishri
rights: Copyright (c) 2026 Jovita Shafa Purwanti, M. Hamid Bishri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 331
ending page: 344
doi: 10.30640/akuntansi45.v7i1.6360

Pengaruh Sistem Pembayaran PBB Online dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi
type: item
description: This study aims to analyze the effect of the PBB online payment system and tax knowledge on taxpayer compliance with tax socialization as a moderating variable. This research uses a quantitative approach through a survey method by distributing questionnaires to PBB-P2 taxpayers in Sigi Regency. The sampling technique used slovin’s formula with a total of 388 respondents. Data analysis was conducted using the Partial Least Square (PLS) method with the WarpPLS application.The results indicate that the online PBB payment system has a positive and significant effect on taxpayer compliance. Tax knowledge also has a positive and significant effect on taxpayer compliance. However, tax socialization was not able to moderate the relationship between the online PBB payment system and taxpayer compliance, nor the relationship between tax knowledge and taxpayer compliance. These findings indicate that the ease of the online tax payment system and the level of taxpayer understanding of taxation play an important role in improving taxpayer compliance. This study is expected to contribute to local governments in improving taxpayer compliance through strengthening digital tax payment systems and enhancing tax education for the community.
creator: Dwi Farradilla
creator: Ridwan Ridwan
creator: Femilia Zahra
rights: Copyright (c) 2026 Dwi Farradilla, Ridwan Ridwan, Femilia Zahra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 345
ending page: 355
doi: 10.30640/akuntansi45.v7i1.6361

Pengaruh Skeptisime Profesional, Efikasi Diri, Iklim Etika terhadap Penilaian Etika Auditor Internal di Sektor Publik Dili, Timor-Leste
type: item
description: This study examines the effect of professional skepticism, self-efficacy, and ethical climate on the ethical judgment of internal auditors in the public sector of Dili, Timor-Leste. A quantitative research approach was employed, utilizing primary data collected through hard-copy questionnaires and Google Forms. The data were analyzed using SPSS version 25. The sample consisted of 60 internal auditors working in several public sector offices. The results indicate that professional skepticism and self-efficacy do not have a significant positive effect on the ethical judgment of internal auditors. In contrast, ethical climate has a significant effect on ethical judgment. These findings emphasize that the organizational ethical climate is a key determinant in shaping the ethical judgment of internal auditors. Therefore, strengthening ethical judgment should not rely solely on individual development but must also involve the establishment of an ethical organizational environment. This demonstrates the need for public organizations to systematically build a strong ethical culture, including through internal policies, regular ethics training, and oversight mechanisms. Future research could explore additional variables such as ethical leadership or job stress that may influence internal auditors' ethical judgments.
creator: Clara Andrade Pereira
creator: Djoko Susanto
creator: Baldric Siregar
rights: Copyright (c) 2026 Clara Andrade Pereira, Djoko Susanto, Baldric Siregar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 356
ending page: 364
doi: 10.30640/akuntansi45.v7i1.6382

Pengaruh Profitabilias, Kebijakan Dividen & Pertumbuhan Perusahaan terhadap Nilai Perusahaan dengan KDKI Sebagai Variabel Moderasi
type: item
description: This study is designed to evaluate the impact of profitability (ROA), dividend policy (DPR), and corporate expansion on company value (PBV), with the structure of the independent board of commissioners serving as a moderator. Enterprise value reflects investors' perceptions of a company's future potential, which is influenced by financial performance and corporate governance practices. Profitability indicates an entity's capacity to generate profits, dividend policy reflects the strategy for distributing profits to shareholders, and company growth indicates the prospect of improved performance in the future. On the other hand, independent board members play a crucial role in the oversight system to ensure that management actions are in line with the interests of shareholders. This study uses a quantitative method with a sample of companies listed on the LQ45 index on the Indonesia Stock Exchange during the 2021-2024 period. The sample selection was conducted using purposive sampling. Secondary data were obtained from published annual financial reports and corporate governance reports through the official IDX website. The data analysis methods applied include multiple linear regression analysis and Moderated Regression Analysis (MRA) to evaluate the moderation function.
creator: Farista Damayanti
creator: Supami Wahyu Setiyowati
creator: Ati Retna Sari
rights: Copyright (c) 2026 Farista Damayanti, Supami Wahyu Setiyowati, Ati Retna Sari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 365
ending page: 384
doi: 10.30640/akuntansi45.v7i1.6362

Analisis Pengendalian Persediaan Obat Antibiotik Menggunakan Metode EOQ pada Instalasi Farmasi RS Hikmah Makassar Kota
type: item
description: This study aims to analyze the application of the Economic Order Quantity (EOQ) method in controlling antibiotic drug inventory at the Pharmacy Installation of Hikmah Hospital, Makassar City. The research employs a descriptive quantitative approach, with data collected through inventory documentation and interviews with pharmacy staff. The analysis was conducted by identifying inventory requirements and costs, calculating EOQ variables, and comparing the results with the conventional inventory control system implemented by the hospital. The findings indicate that the EOQ method is more optimal than the conventional method, as it significantly reduces total inventory costs. The EOQ calculation resulted in an optimal order quantity ranging from 16 to 160 units per antibiotic item, with the ordering frequency decreasing from 36 times to 20 times. The safety stock calculation, based on a 98% service level and a two-day lead time, produced a safety stock of 1–130 units and a reorder point of 2–193 units. The total inventory cost using the EOQ method amounted to Rp 478,725, which is lower than the conventional method at Rp 554,437, resulting in cost savings of Rp 75,712 or 13.7%. These findings demonstrate that the integrated implementation of the EOQ method enhances inventory control efficiency and ensures the availability of antibiotic drugs.
creator: Radysa Puteri Maharani
creator: Nur Afiah
creator: Samsinar Samsinar
rights: Copyright (c) 2026 Radysa Puteri Maharani, Nur Afiah, Samsinar Samsinar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 385
ending page: 395
doi: 10.30640/akuntansi45.v7i1.6381

Pengaruh Transformasi Digital, Capital Intensity, Kepemilikan Institusional dan Umur Perusahaan terhadap Tax Avoidance
type: item
description: This study aims to analyze the effect of digital transformation, capital intensity, institutional ownership, and firm age on tax avoidance. The research object consists of food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used is purposive sampling, resulting in 31 companies with a total of 155 observations. This study employs secondary data obtained from companies’ annual financial statements. The data were analyzed using multiple linear regression with the assistance of the Statistical Product and Service Solution (SPSS) program. The results indicate that digital transformation has a significant effect on tax avoidance, while capital intensity, institutional ownership, and firm age do not have a significant effect on tax avoidance.
creator: Shafa Tarisa Ananda
creator: Anissa Amalia Mulya
rights: Copyright (c) 2026 Shafa Tarisa Ananda, Anissa Amalia Mulya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 396
ending page: 413
doi: 10.30640/akuntansi45.v7i1.6364

Pengaruh Manajemen Modal Kerja terhadap Profitabilitas Perusahaan Manufaktur di Sektor Otomotif yang Terdaftar di BEI Periode 2021–2025
type: item
description: This study examines the influence of working capital management on the profitability of automotive sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2025. Working capital management is proxied through Cash Turnover (CT), Receivables Turnover (RT), Inventory Turnover (IT), and Cash Conversion Cycle (CCC), while profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). A quantitative approach with a causal design was employed, using panel data from audited annual financial statements of 10 purposively selected companies, yielding 50 observations. Model selection was conducted via the Chow Test and Hausman Test, leading to the adoption of the Random Effects Model (REM) estimated with EViews 13. Results indicate that Cash Turnover has a significant positive effect on ROA but not on ROE. Receivables and Inventory Turnover show consistent significant positive effects on both ROA and ROE. The Cash Conversion Cycle has a significant negative effect on both profitability measures. Simultaneously, all four variables significantly influence profitability, with coefficients of determination of 62.43% (ROA model) and 54.78% (ROE model). These findings support the Trade-Off Theory of Liquidity and Operating Cycle Theory in the post-pandemic context of Indonesia's automotive industry.
creator: Muhammad Fhadiel Riskie
creator: Zakki Ilham Mufli
creator: Muhamad Ar-Rafi
creator: Gianni Gamma Rivera
creator: Muhammad Saefudin
creator: Dimas Herawan
rights: Copyright (c) 2026 Muhammad Fhadiel Riskie, Zakki Ilham Mufli, Muhamad Ar-Rafi, Gianni Gamma Rivera, Muhammad Saefudin, Dimas Herawan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-16
publication date: 2026-05-16
volume: 7
number: 1
starting page: 414
ending page: 434
doi: 10.30640/akuntansi45.v7i1.6365

Analisis Pengaruh Nilai Perusahaan dan Struktur Modal terhadap Profitabilitas Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024
type: item
description: This study aims to analyze the effect of firm value and capital structure on the profitability of banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), capital structure is proxied by Debt to Equity Ratio (DER), and profitability is measured using Return on Equity (ROE). This research employs a quantitative approach using secondary data obtained from the annual financial statements of banking companies. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that firm value has a positive and significant effect on profitability, while capital structure does not have a significant effect on profitability. Simultaneously, firm value and capital structure do not significantly affect the profitability of banking companies. The coefficient of determination shows that only 11.5% of profitability variation can be explained by firm value and capital structure, while the remaining 88.5% is influenced by other factors outside the research model. These findings suggest that banking profitability is more strongly affected by industry-specific factors and other financial variables.
creator: Aprilian Aji Pratama
creator: Herlina Puspa Dewi
rights: Copyright (c) 2026 Aprilian Aji Pratama, Herlina Puspa Dewi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-18
publication date: 2026-05-18
volume: 7
number: 1
starting page: 435
ending page: 448
doi: 10.30640/akuntansi45.v7i1.6367

https://jurnaluniv45sby.ac.id/index.php/akuntansi/article/view/6369
type: item
title: Pengaruh Likuiditas, Leverage, Ukuran Perusahaan terhadap Profitabilitas dan Opini Audit dengan Reputasi Kap Sebagai Moderasi pada Perusahaan Sektor Pertambangan dan Energi yang Terdaftar di Bursa Efek Indonesia
description: With profitability serving as an intervening variable and audit firm reputation as a moderating variable, this study attempts to investigate the impacts of liquidity, Leverage, and company size on profitability and audit opinion. Purposive sampling was used to choose samples based on the availability and completeness of secondary data, which was gathered from the financial statements of mining and energy sector businesses listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Using SmartPLS software, the Partial Least Squares (PLS) approach was used to analyze the data. The findings show that while business size has no discernible impact on profitability, liquidity and Leverage do. Additionally, while business size has a considerable negative impact on audit opinion, liquidity and Leverage have a significant impact. Profitability cannot serve as an intervening variable since it has no discernible impact on audit opinion. Additionally, the moderation test shows that the impact of profitability on audit opinion is not much mitigated by audit firm reputation. These findings are anticipated to aid in a deeper comprehension of audit opinion determinants for scholars, auditors, and stakeholders. They emphasize the significance of taking firm-specific financial factors into account when evaluating the likelihood of audit opinion issuance, particularly in high-risk industries like mining and energy.
creator: Amelia Vega Buana
creator: Tri Ratnawati
rights: Copyright (c) 2026 Amelia Vega Buana, Tri Ratnawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-18
publication date: 2026-05-18
volume: 7
number: 1
starting page: 449
ending page: 461
doi: 10.30640/akuntansi45.v7i1.6369

Pengaruh Penggunaan E-Commerce dan Non E-Commerce terhadap Pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Sukamahi, Kecamatan Cikarang Pusat
type: item
description: The advancement of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adapt in managing their business activities, particularly in choosing appropriate sales platforms. E-commerce has emerged as a modern solution that helps business actors reach a wider and more efficient market. On the other hand, some MSMEs continue to rely on conventional (non ecommerce) methods for various reasons, such as limited access to technology or a preference for local market practices. This study aims to determine the influence of e-commerce and non e-commerce usage on the income of MSMEs in Sukamahi Village, Central Cikarang District, Bekasi Regency. This research employs a quantitative approach using a survey method by distributing questionnaires to 60 MSME respondents from a total population of 142 MSMEs registered with the local Department of Cooperatives and MSMEs. The data were analyzed through validity tests, reliability, normality, multicollinearity, heteroscedasticity, and multiple linear regression analysis. The findings show that both e-commerce and non e-commerce have a significant influence on MSME income. These two marketing strategies can be utilized in a complementary manner depending on the business characteristics and customer demands. Therefore, the results of this study are expected to serve as valuable input for MSME actors and policymakers in designing income enhancement strategies that integrate both digital and conventional approaches in a balanced and adaptive manner in response to technological developments and market changes.
creator: Faizal Muhamad
creator: Ika Rediyana
rights: Copyright (c) 2026 Faizal Muhamad, Ika Rediyana https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-18
publication date: 2026-05-18
volume: 7
number: 1
starting page: 462
ending page: 473
doi: 10.30640/akuntansi45.v7i1.6357

Analisis Kinerja Keuangan PT Bank Rakyat Indonesia (Persero) Tbk Menggunakan Rasio Keuangan Periode Tahun 2020-2024
type: item
description: This study aims to analyze the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk during the 2020-2024 period using five key banking ratios: Return on Assets (ROA), Return on Equity (ROE), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM). This study uses a quantitative descriptive approach based on secondary data obtained from BRI's annual reports and consolidated financial statements. The results show that BRI has successfully maintained stable and positive financial performance growth throughout the study period. The increase in ROA and ROE reflects increasingly strong profitability, supported by operational efficiency and optimization of productive assets. A CAR that is consistently well above Bank Indonesia's minimum requirements indicates a healthy capital structure. Meanwhile, a stable LDR ratio indicates the bank's ability to channel credit effectively without disrupting liquidity. The upward trend in NIM demonstrates BRI's success in managing interest income and reducing funding costs. Overall, the analysis shows that digital transformation through the BRIvolution 2.0 program and the establishment of the Ultra Micro Holding Company have significantly contributed to increasing BRI's profitability, efficiency, and competitiveness in the national banking industry.
creator: Zahwa Zahrotul Fitriyah
creator: Ajeng Tita Nawangsari
rights: Copyright (c) 2026 Zahwa Zahrotul Fitriyah, Ajeng Tita Nawangsari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-18
publication date: 2026-05-18
volume: 7
number: 1
starting page: 474
ending page: 486
doi: 10.30640/akuntansi45.v7i1.6356

Pengaruh Tax Avoidance terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di BEI
type: item
description: nalyzing the effect of tax avoidance on the financial performance of manufacturing companies from 2019 to 2023 is the purpose of this article. The independent variable in the form of tax avoidance is proxied with ETR, while the dependent variable is financial performance proxied through ROA. The analysis was carried out using a quantitative approach using the panel data regression method, as well as a model selection test, where the test results determined the Fixed Effect Model as the best model. The regression results show that tax avoidance has a negative effect on financial performance, but it is not partially significant. In contrast, simultaneous tests (F-tests) show that the model is significant overall. The Adjusted R² value of 93.5% indicates that the variability of financial performance can largely be explained by the model. Conceptually, these findings support the agency theory that asserts that tax avoidance practices negatively impact company performance. In addition, this study emphasizes the importance of internal supervision and transparency of financial reporting in reducing the risk of tax evasion. These findings are expected to be able to contribute to management in formulating a more optimal tax strategy, as well as for regulators in developing tax policies that are responsive and adaptive to the dynamics of the manufacturing industry.
creator: Tsabitah Meylan Giafi
creator: Ajeng Tita Nawangsari
rights: Copyright (c) 2026 Tsabitah Meylan Giafi, Ajeng Tita Nawangsari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-18
publication date: 2026-05-18
volume: 7
number: 1
starting page: 487
ending page: 498
doi: 10.30640/akuntansi45.v7i1.6353

Makna Digitalisasi Ekonomi terhadap Transformasi Gaya Hidup Generasi Z
type: item
description: This research aims to examine the meaning of economic digitalization in the lives of Generation Z students at the Catholic University of Widya Mandira (UNWIRA), particularly in the context of lifestyle transformation. Employing a descriptive qualitative research method, the study results indicate that the majority of Gen Z students actively use digital economic services for various activities, ranging from online shopping and investment to e-wallets, and have established an integrated digital lifestyle pattern. Theoretically, this meaning is explained through three main frameworks: 1) Lifestyle Transformation Theory, which accounts for changes in lifestyle, social patterns, and the structure of individual activities due to technological development; 2) Uses and Gratifications Theory, which views students as actively utilizing digital technology to meet informational, entertainment, and social needs while simultaneously forming their identity; and 3) Symbolic Interactionism, which emphasizes that economic digitalization is interpreted through social interaction and functions as a symbol of modernity, prestige, and self-empowerment. For UNWIRA students, economic digitalization is not merely a technological phenomenon but also a representation of the process of forming a modern identity and lifestyle. The implications of these findings underscore the importance of enhancing digital and financial literacy to minimize the risk of consumerism and digital dependence.
creator: Agustina F. Wolor
creator: Theresia B. Rangga
creator: Alicia J. V. Nggadas
creator: Yohanes P. Lian
rights: Copyright (c) 2026 Agustina F. Wolor, Theresia B. Rangga, Alicia J. V. Nggadas, Yohanes P. Lian https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-18
publication date: 2026-05-18
volume: 7
number: 1
starting page: 499
ending page: 509
doi: 10.30640/akuntansi45.v7i1.6349

Analisis Kelayakan Finansial metode CBA, ATF, WTP dalam Peningkatan Kepesertaan dan Iuran BPJS Ketenagakerjaan
type: item
description: Fishermen are a group of informal sector workers who face high levels of social and economic risk. Risky activities at sea, uncertain income, and minimal access to social protection. This study aims to explore the implementation of the social protection program aimed at fishermen residing in Karangsong Village, Indramayu Regency, and to identify factors influencing fishermen's low participation in the BPJS Ketenagakerjaan program. This study uses a qualitative approach with a descriptive nature. Information was obtained through three techniques: direct conversations with informants, observing conditions in the field, and reviewing various documents related to fishermen, village officials, and PERISAI agents. Based on the research findings obtained, it can be concluded that the majority of fishermen in Karangsong Village are not registered as BPJS Ketenagakerjaan participants. This is caused by low social literacy, unstable income, and lack of socialization from related parties. However, there has been an increase in fishermen's awareness of the importance of social protection through field education activities and service digitalization. Optimizing the role of BPJS Employment together with PERISAI agents is expected to expand the scope of protection for all fishermen in the region.
creator: Rima Kania
creator: Asep dadan suhendar
rights: Copyright (c) 2026 Rima Kania, Asep dadan suhendar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-18
publication date: 2026-05-18
volume: 7
number: 1
starting page: 510
ending page: 525
doi: 10.30640/akuntansi45.v7i1.6348

Analisis Kelayakan Usaha Tape Singkong Sumber Madu sebagai Oleh-Oleh Khas Kabupaten Jember
type: item
description: The cassava tape business is one of the food MSME sectors with potential as a distinctive local souvenir product in Jember Regency, featuring relatively stable market demand that increases at certain times. The Tape Sumber Madu business demonstrates rapid product turnover and is supported by a distribution system involving product consignment, direct sales, and online marketing. From a technical perspective, the production process is still carried out traditionally with limited capacity and a reliance on labor, while from a management and legal perspective, the business has legal standing but financial management remains rudimentary. From a social and environmental perspective, this business has a positive impact through job creation and the utilization of production waste as livestock feed. The analysis was conducted descriptively using both qualitative and quantitative approaches through interviews and business feasibility calculations. The financial analysis shows a Cost of Goods Sold (COGS) of Rp11,000 per box with a selling price of Rp17,000, a profit of Rp480,000 per production run, and a B/C Ratio of 1.54, indicating that the business is profitable. Overall, the Tape Sumber Madu business is deemed viable and has good development prospects, with a need to improve production efficiency, management practices, and marketing strategies to support the sustainability of the business.
creator: Dwi Wahid Fitrianto
creator: Afrijal Ramadani
creator: Revanda Marissa
creator: Eki Dwi Eksanti
creator: Anggi Kharisma Putri
creator: Septia Ningsih
creator: Rafa Aditya Nur R
creator: Ainnur Iqtaara Meilani
creator: Saidatus Sholeha
creator: Oryza Ardhiarisca
rights: Copyright (c) 2026 Dwi Wahid Fitrianto, Afrijal Ramadani, Revanda Marissa, Eki Dwi Eksanti, Anggi Kharisma Putri, Septia Ningsih, Rafa Aditya Nur R, Ainnur Iqtaara Meilani, Saidatus Sholeha, Oryza Ardhiarisca https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-20
publication date: 2026-05-20
volume: 7
number: 1
starting page: 526
ending page: 536
doi: 10.30640/akuntansi45.v7i1.6299

Pengaruh Manajemen Laba Riil Melalui Arus Kas Operasi terhadap Kualitas Laba pada Perusahaan yang Terdaftar di BEI Sub-sektor Migas Periode 2022-2024
type: item
description: This study aims to test the influence of real earnings management (REM) on the quality of profits in oil and gas companies listed on the Indonesia Stock Exchange. REM is measured through abnormal operating cash flow as an indicator of manipulation of operational activities, while profit quality is proxied by profit persistence. Using 57 data observations and simple linear regression analysis, the results showed that REM had a negative and significant effect on profit quality, with a coefficient of –0.6945 (p = 0.0003). These findings indicate that the more intensely the company manipulates real activities, the lower the profitability to reflect actual economic conditions. The results of the classical assumption test show that the regression model is under adequate conditions: residual data is normally distributed, there is no multicollinearity, there are no symptoms of heteroscedasticity, and no autocorrelation is found. Thus, the negative relationship between REM and profit quality can be believed to reflect empirical conditions, rather than just technical artifacts. Theoretically, agency theory asserts that managers' opportunistic behavior through real activities can undermine the quality of profit information. In the context of Indonesia's oil and gas industry facing production pressures and price volatility, the tendency to conduct REM becomes stronger and significantly reduces the quality of reported profits.
creator: Naiyanita Rahma Husniyah
creator: Ajeng Tita Nawangsari
rights: Copyright (c) 2026 Naiyanita Rahma Husniyah, Ajeng Tita Nawangsari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-20
publication date: 2026-05-20
volume: 7
number: 1
starting page: 537
ending page: 548
doi: 10.30640/akuntansi45.v7i1.6352

Manajemen Risiko Operasional pada Apotek di Kabupaten Brebes
type: item
description: This study aims to identify, analyze, and evaluate operational risks in pharmacies in Brebes Regency and assess the effectiveness of mitigation efforts that have been implemented. The study used a quantitative survey method with a questionnaire to 20 pharmacies that were selected purposively. The analysis is carried out based on the risk management framework, including identification, analysis, evaluation, and handling of risks. The results of the study showed that most of the operational risks were in the low to medium category, such as medication delivery errors and drugs close to expiration with an average value of 1.5 as well as the risk of long queues, stock shortages, equipment damage, and reputation decline with a value of 1.9-2.3. On the other hand, the implementation of risk control has gone quite well, as can be seen from the high average value (3.3-3.9) in mitigation aspects, such as the implementation of FEFO, double prescription checking, internal audit, the use of CCTV, and written SOPs, overall, pharmacies in Brebes district have a fairly effective risk management system, although there are still improvements in the risk identification and documentation process to strengthen risk management in a sustainable manner.
creator: Tiara Amanda Rosmalia
creator: Amirah Amirah
rights: Copyright (c) 2026 Tiara Amanda Rosmalia, Amirah Amirah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-20
publication date: 2026-05-20
volume: 7
number: 1
starting page: 549
ending page: 556
doi: 10.30640/akuntansi45.v7i1.6351

Analisis Struktur Modal dan Profitabilitas terhadap Harga Saham PT Wijaya Karya Tbk
type: item
description: This study was conducted with the aim of analyzing the relationship between capital structure and profitability levels on the stock price movement of PT Wijaya Karya Tbk, using a literature review approach. The analysis of capital structure in this study focuses on the Debt to Equity Ratio (DER), while profitability is assessed using Return on Assets (ROA) and Return on Equity (ROE) as the primary indicators. The method employed is descriptive qualitative through a literature study, which examines previous research concerning the relationship between capital structure, profitability, and stock price fluctuations. The findings suggest that most prior studies indicate that the Debt to Equity Ratio (DER) has a negative effect on stock prices, whereas Return on Assets (ROA) and Return on Equity (ROE) generally have a positive impact. The study also reveals that an optimal capital structure combined with high profitability can enhance investor confidence and contribute to stock price appreciation. This review offers a conceptual understanding of the importance of capital structure management and profitability optimization in supporting corporate stock performance.
creator: Aprilia Hanifah Nur Cahyati
creator: Ajeng Tita Nawangsari
rights: Copyright (c) 2026 Aprilia Hanifah Nur Cahyati, Ajeng Tita Nawangsari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-20
publication date: 2026-05-20
volume: 7
number: 1
starting page: 557
ending page: 568
doi: 10.30640/akuntansi45.v7i1.6350

Pengaruh Capital Intensity, Profitabilitas, dan Leverage Terhadap Agresivitas Pajak Pada Perusahaan Subsektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia
type: item
description: This study aims to analyze the influence of capital intensity, profitability, and leverage on tax aggressiveness in mining sub-sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period. This study uses a purposive sampling method with certain criteria so that 27 companies as the research sample with a four year observation. Thus, the total number of observations used in this study is 108 observations. Data analysis was carried out using panel data regression with the assistance of EViews 12 software. In this study, tax aggressiveness as the dependent variable, proxied through the Effective Tax Rate (ETR). The result of hypothesis test show that capital intensity does not have a significant effect on tax aggressiveness, suggesting that the level of corporate investment in fixed assets is not sufficient to significantly influence tax aggressiveness behavior. Profitability has a significant positive and significant effect on tax aggressiveness, indicating that higher profitability increases management incentives to engage in tax planning activities. Meanwhile, leverage has a negative and significant effect on tax aggressiveness. This finding indicates that increased us of leverage encourages firm to be more cautious in implementing tax policies due to interest payment obligations and stricter monitoring by creditors, thereby limiting managerial opportunistic behavior.
creator: Rifda Kamila Nasution
creator: Ledy Setiawati
rights: Copyright (c) 2026 Rifda Kamila Nasution, Ledy Setiawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-20
publication date: 2026-05-20
volume: 7
number: 1
starting page: 569
ending page: 581
doi: 10.30640/akuntansi45.v7i1.6285

Analisis Dampak Starategi Pemasaran Media Sosial terhadap Pertumbuhan Ekonomi
type: item
description: This study aims to see how the use of social media can affect economic development and growth in MSME actors. Data was collected through interviews with three MSMEs, namely Balado Chips "Mak Sari" MSMEs, Cake Shop MSMEs, and MSMEs for basic food stalls. The results of the study show that MSMEs that have utilized social media such as WhatsApp, Facebook, and Instagram are able to increase sales and attract more customers, even one of the MSMEs experienced an increase in sales of up to 30% after actively promoting on social media. Meanwhile, MSMEs that have not used social media still have limited marketing reach and have difficulty introducing products to the wider community. These findings also show that there are still business actors who need assistance in the use of technology due to the limitations of digital knowledge. In addition, consistency in creating attractive promotional content and the ability to respond quickly to customers are also factors that support the success of digital marketing. Overall, the study concludes that social media has an important role in helping MSMEs grow, increase business competitiveness, expand marketing networks, and contribute to local economic growth, especially if used with the right and sustainable marketing strategy.
creator: Gladis Gresya Soares
creator: Reynaldino Ritwanto Tabang Jun
creator: Maria Nelldyandra Puspita
creator: Yohanes Pemandi Lian
rights: Copyright (c) 2026 Gladis Gresya Soares, Reynaldino Ritwanto Tabang Jun, Maria Nelldyandra Puspita, Yohanes Pemandi Lian https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-20
publication date: 2026-05-20
volume: 7
number: 1
starting page: 582
ending page: 586
doi: 10.30640/akuntansi45.v7i1.6347

Analisis Penerapan Materialitas, Transparansi, dan Akuntabilitas dalam Laporan Keberlanjutan Berbasis Global Reporting Initiative PT Alamtri Mineral Indonesia Tbk 2025
type: item
description: This study aims to analyze the implementation of materiality, transparency, and accountability principles in the sustainability report based on the Global Reporting Initiative (GRI) of PT Alamtri Minerals Indonesia Tbk in 2025. This research employed a qualitative descriptive method using a content analysis approach on the company’s sustainability report based on GRI Standards 2021. The analysis was conducted through a disclosure checklist covering GRI 2 and GRI 3, GRI 200, GRI 300, and GRI 400 to evaluate the level of compliance with the applicable standards. The results show that the company disclosed 80 out of 117 indicators with a disclosure level of 68.38%, categorized as Partially Applied. The highest disclosure level was found in general disclosures and material topics, while the economic aspect showed the lowest disclosure level. In terms of materiality, the company has identified sustainability issues relevant to the mining sector. Transparency and accountability were also implemented through the disclosure of ESG strategies, corporate governance, and sustainability risk oversight, although several indicators were still not fully disclosed. This study contributes to evaluating the quality of sustainability reporting in the mining sector based on GRI Standards 2021.
creator: Intan Nur Lizsa
creator: Lisa Rahmawati
creator: Agus Triyani
rights: Copyright (c) 2026 Intan Nur Lizsa, Lisa Rahmawati, Agus Triyani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-20
publication date: 2026-05-20
volume: 7
number: 1
starting page: 583
ending page: 601
doi: 10.30640/akuntansi45.v7i1.6293

Analisis Efektivitas dan Efisiensi Realisasi Belanja Daerah Kabupaten Jember Tahun 2021 2024
type: item
description: Optimal budget management is crucial to ensure regional development is on target amidst limited fiscal resources. This study aims to analyze the effectiveness and efficiency levels of regional expenditure realization in the Jember Regency Budget (APBD) for the 2021–2024 period. The method used is descriptive quantitative with document analysis of the Budget Realization Report (LRA) and literature study. Effectiveness is measured by comparing expenditure realization against its target, while efficiency is measured by comparing expenditure realization against revenue realization. The results show that the effectiveness level from 2021 to 2023 is in the effective category (91.68%–94.16%), but decreased to the moderately effective category (87.56%) in 2024. In terms of efficiency, expenditure realization in 2021 and 2022 fell into the inefficient category (104.66% and 112.06%), improved to less efficient in 2023 (96.08%), and showed optimal conditions in 2024. The implication of this research is the need to strengthen synchronization between expenditure planning and regional revenue capacity. Increasing efficiency is urgent to ensure financial management remains balanced and capable of supporting future regional fiscal sustainability.
creator: Zefanya Risca Cristiani
creator: Aura Aulia Sofia
creator: Eva Hany Fanida
creator: Ravienda Anita Fitrie
rights: Copyright (c) 2026 Zefanya Risca Cristiani, Aura Aulia Sofia, Eva Hany Fanida, Ravienda Anita Fitrie https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-21
publication date: 2026-05-21
volume: 7
number: 1
starting page: 602
ending page: 612
doi: 10.30640/akuntansi45.v7i1.6327

Analisis Penerapan Good Corporate Governance (GCG) dan Dampaknya terhadap Penagihan Piutang
type: item
description: This research is motivated by the high level of uncollectible accounts at PERUMDA Air Minum Tirta Hita Buleleng, which impacts liquidity and public service quality. One of the main contributing factors is the uneven implementation of Good Corporate Governance (GCG) among all employees. This study aims to analyze the implementation of GCG and its impact on debt collection in an effort to minimize uncollectible accounts. The research method used is qualitative with a case study approach. Primary data were obtained through snowball sampling from key informants, including the board of directors and relevant department heads. Data collection was carried out through in-depth interviews, observation, and documentation, which were then analyzed using the Miles and Huberman model (data reduction, data display, and conclusion drawing/verification). The results indicate that the implementation of GCG principles—comprising transparency, accountability, responsibility, independence, as well as fairness and equality—has been carried out well but is not yet fully optimal. The application of these principles has had a significant impact by making the collection process more systematic, structured, and data-driven. This contributes to improving collection effectiveness and arrears control. Nonetheless, challenges remain, such as a lack of customer payment discipline and uneven employee understanding of GCG. The conclusion of this research is that the consistent application of GCG plays a vital role in reducing uncollectible accounts; however, strengthening internal control and continuous education for employees are necessary to achieve maximum corporate financial sustainability.
creator: Kadek Wimasri Pradnya Iswari
creator: Ni Kadek Sinawati
creator: Nyoman Suadnyana Pasek
rights: Copyright (c) 2026 Kadek Wimasri Pradnya Iswari, Ni Kadek Sinawati, Nyoman Suadnyana Pasek https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-22
publication date: 2026-05-22
volume: 7
number: 1
starting page: 613
ending page: 630
doi: 10.30640/akuntansi45.v7i1.6341

Mengapa Audit Forensik Diperlukan: Expectation Gap dalam Konteks Pembuktian Kecurangan
type: item
description: Ongoing fraud cases indicate that financial statement audits are not always able to detect and prove all fraudulent practices, leading to public criticism of the auditing profession and widening the audit expectation gap—defined as the difference between the expectations of financial statement users and the responsibilities of auditors under auditing standards. This study aims to explain the necessity of forensic auditing in fraud investigation and its role in bridging the audit expectation gap arising from the inherent limitations of external audits. The study employs a Systematic Literature Review (SLR) by analyzing journal articles indexed in Scopus and SINTA published between 2020 and 2025 related to audit expectation gap, forensic auditing, and fraud. The findings indicate that the expectation gap is mainly driven by public misunderstanding of the scope of auditing and the inherent limitations of external audits, including risk-based approaches and sampling techniques. Forensic auditing, through its investigative approach, provides deeper evidence-gathering processes and serves as a complementary mechanism to reduce the expectation gap while enhancing transparency and accountability in auditing practices.
creator: Nadira Ramadhani
creator: Rina Tjandrakirana DP
rights: Copyright (c) 2026 Nadira Ramadhani, Rina Tjandrakirana DP https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-23
publication date: 2026-05-23
volume: 7
number: 1
starting page: 631
ending page: 641
doi: 10.30640/akuntansi45.v7i1.6464

Analisis Sistem Pengumpulan dan Pencatatan Donasi pada Program Jumat Berkah dalam Perspektif Akuntansi Syariah
type: item
description: This study aims to analyze the mechanism of collecting and recording donations in the Friday Blessings Program managed by Wahdah Inspirasi Zakat (WIZ) Bone Regency from a sharia accounting perspective. The program is a form of Islamic philanthropy that collects public funds in cash and non-cash forms to be distributed to beneficiaries, with the treatment being tied to infaq because its use is directed to specific activities. This study uses a qualitative approach through a case study method with data collection techniques including in-depth interviews, observation, and documentation. The research findings indicate that the fundraising process has been carried out through various media, such as direct receipts, bank transfers, and in-kind donations, while financial recording remains simple and cash flow-oriented, despite being equipped with verification procedures and limited use of digital technology. In addition, the practice of recording and presenting financial reports has not fully aligned with applicable regulations. Reviewed from the principles of sharia accounting, fund management has reflected the values of trust, transparency, accountability, and fairness, although there are still weaknesses in the presentation of non-cash donations and the systematic preparation of financial reports. Therefore, efforts are needed to improve the quality of financial management to be more in line with sharia accounting standards.
creator: Nanda Darista
creator: Musrini Muis
creator: Hartas Hasbi
rights: Copyright (c) 2026 Nanda Darista, Musrini Muis, Hartas Hasbi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-23
publication date: 2026-05-23
volume: 7
number: 1
starting page: 642
ending page: 654
doi: 10.30640/akuntansi45.v7i1.6465

Pengaruh Aplikasi Sistem Informasi Akuntansi, E-commerce dan Digital Marketing terhadap Profitabilitas UMKM di Kota Bandar Lampung
type: item
description: The profitability of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Bandar Lampung City is examined in connection to the usage of Accounting Information Systems (AIS), e-commerce, and digital marketing. Using primary data from questionnaires given to MSME owners and managers, a quantitative research approach is used. Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) method is used to examine the data. The results show that MSME profitability is not greatly impacted by AIS implementation. This result suggests that AIS is currently mostly utilized for standard administrative and record-keeping duties, suggesting that it is not yet fully utilized as a strategic tool in practice. On the other hand, digital marketing and e-commerce both show a significant increase in profitability. Their capacity to increase market access and boost sales success is a clear indication of their impact. These findings demonstrate that technology by itself is not enough to enhance company success. The effectiveness with which digital tools are used in day-to-day company operations determines their advantages. Therefore, in order to guarantee that AIS and other digital technologies can be used more strategically to assist the financial performance of MSMEs, improving digital literacy and bolstering users' technical capabilities are essential tasks.
creator: Muhammad Abdillah
creator: Pigo Nauli
rights: Copyright (c) 2026 Muhammad Abdillah, Pigo Nauli https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-25
publication date: 2026-05-25
volume: 7
number: 1
starting page: 655
ending page: 664
doi: 10.30640/akuntansi45.v7i1.6355

Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi
type: item
description: This study analyzes carbon emissions disclosure, environmental performance, environmental costs, and their impact on the company value of PT Adaro Energy Indonesia Tbk during the period of 2018-2022. The results show that PT Adaro Energy consistently discloses carbon emissions with a disclosure score of 1 each year, reflecting the company's commitment to transparency and environmental regulations. The company’s environmental performance also improved, as evidenced by achieving the PROPER KLHK Gold rating for four consecutive years (2019-2022). However, the company’s value, measured using the Price Book Value ratio, declined from 1,325 in 2018 to 598 in 2022, despite improvements in environmental performance. Environmental costs showed significant fluctuations, with a sharp increase in 2022, indicating substantial investment in environmental initiatives. This study suggests that PT Adaro Energy enhance communication with investors regarding the long-term benefits of sustainability, continue innovating in eco-friendly technologies, and expand its CSR programs. Periodic evaluations of environmental costs are also necessary to improve the efficiency and effectiveness of environmental investments in supporting the company’s sustainability.
creator: Bunga Syalaisha Putri
rights: Copyright (c) 2026 Bunga Syalaisha Putri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-25
publication date: 2026-05-25
volume: 7
number: 1
starting page: 665
ending page: 673
doi: 10.30640/akuntansi45.v7i1.6310

Pengaruh Manajemen Laba dan Strategi Bisnis terhadap Financial Distress pada Perusahaan Sub-Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
type: item
description: This study analyzes the influence of earnings management and business strategy on financial distress in textile and garment companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research is motivated by increasing industrial challenges, including global competition, regulatory adjustments, and declining consumer purchasing power that affect companies’ financial conditions. This study employs a quantitative approach using secondary data obtained from annual financial reports. Logistic regression and multivariate discriminant analysis are applied to examine the relationship between variables and classify firms experiencing financial distress. The findings reveal that earnings management does not have a significant effect on financial distress, indicating that accounting manipulation practices are not the primary determinant of financial instability. In contrast, business strategy has a significant negative effect on financial distress, suggesting that effective operational and strategic management can reduce financial risk. Furthermore, the classification model demonstrates high predictive accuracy in identifying financially distressed firms. These results emphasize the importance of business strategy in maintaining financial stability.
creator: M. Ziqri Januarsa
creator: Widya Rizki Eka Putri
rights: Copyright (c) 2026 M. Ziqri Januarsa, Widya Rizki Eka Putri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-25
publication date: 2026-05-25
volume: 7
number: 1
starting page: 674
ending page: 687
doi: 10.30640/akuntansi45.v7i1.6403

Pengaruh Dimensi Indeks Pengelolaan Keuangan Daerah terhadap Kinerja Pengelolaan Keuangan Pemerintah Kota Kupang
type: item
description: This study was motivated by the implementation of regional autonomy, which grants local governments the authority to manage their finances independently in a transparent and effective manner. The existence of phenomena and research gaps in previous studies indicates that problems in regional financial management still persist. Therefore, this study aims to examine the six dimensions of the Regional Financial Management Index (IPKD) in an integrated manner. This research employed a quantitative descriptive approach to analyze phenomena related to the Regional Financial Management Index (IPKD). The results of the study show that:(1) The alignment between planning and budgeting documents does not have a significant effect on financial performance because governments tend to adjust to actual needs. (2) The allocation of the regional budget (APBD) does not determine performance, but rather the effectiveness and efficiency of its management have a greater influence; (3) Regional financial transparency has not had a significant impact because it is still largely administrative in nature;(4) Budget absorption does not reflect good performance because it focuses more on outputs rather than outcomes;(5) Regional financial conditions have a positive and significant effect on financial management performance. The better the financial condition of a region, the greater the government’s ability to manage finances effectively and sustainably;(6) The audit opinion of the Audit Board of Indonesia (BPK) on regional government financial statements (LKPD) has a positive effect because it reflects accountable financial management.
creator: Yehezkiel Arya Ruku
creator: Anthon S.Y Kerihi
creator: Olivia L. E. Tomasowa
rights: Copyright (c) 2026 Yehezkiel Arya Ruku, Anthon S.Y Kerihi, Olivia L. E. Tomasowa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-29
publication date: 2026-05-29
volume: 7
number: 1
starting page: 688
ending page: 707
doi: 10.30640/akuntansi45.v7i1.6439

Pengaruh E-Samsat, Kualitas Pelayanan, dan Pemutihan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Tabanan
type: item
description: This study was motivated by the declining compliance of motor vehicle taxpayers in Tabanan Regency despite the continuous increase in the number of vehicles. This condition is reflected in the high level of tax arrears and taxpayer compliance rates that have remained below fifty percent in recent years. This study aims to analyze the influence of e-Samsat, service quality, and tax amnesty programs on motor vehicle taxpayer compliance in Tabanan Regency. The sample used in this study consisted of 100 respondents who were motor vehicle taxpayers, selected using the simple random sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS 25 software. The results showed that e-Samsat had no effect on motor vehicle taxpayer compliance. Meanwhile, service quality and tax amnesty programs significantly influenced motor vehicle taxpayer compliance. These findings indicate that service quality and tax amnesty policies play an important role in improving taxpayer compliance, while e-Samsat has not yet shown a significant effect in this study. The implications of this study are expected to serve as evaluation material for local governments in improving taxpayer compliance through the optimization of public services, the effectiveness of tax amnesty programs, and the development of a more accessible and user-friendly e-Samsat system to support timely motor vehicle tax payments in Tabanan Regency in a sustainable manner.
creator: Dea Tri Nurcahyani
creator: I Ketut Yudana Adi
creator: Gde Herry Sugiarto Asana
rights: Copyright (c) 2026 Dea Tri Nurcahyani, I Ketut Yudana Adi, Gde Herry Sugiarto Asana https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 708
ending page: 725
doi: 10.30640/akuntansi45.v7i1.6413

Pengaruh Sikap, Norma Subjektif, dan Kontrol Perilaku terhadap Intensi Mahasiswa FEB Unila untuk Berinvestasi Airdrop Token Cryptocurrency
type: item
description: This study aims to analyze the influence of attitude, subjective norms, and perceived behavioral control on the intention of students of the Faculty of Economics and Business, University of Lampung, to use cryptocurrency airdrop tokens. This research is motivated by the increasing interest of young generations in cryptocurrency. The study employed a quantitative approach based on the Theory of Planned Behavior (TPB). The population consisted of FEB University of Lampung students who had experience participating in cryptocurrency airdrops through Telegram. The sampling technique used purposive sampling, and data were collected through questionnaires. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with SmartPLS software.The results indicate that attitude and subjective norms have a positive and significant effect on students’ intention to participate in cryptocurrency token airdrops through Telegram. Positive attitudes toward the benefits of airdrops and social support from peers, digital communities, and the surrounding environment are the main factors encouraging students to participate in token airdrops. However, perceived behavioral control does not have a significant effect on students’ intentions. This finding indicates that students’ perceptions regarding their ability, knowledge, and control in using airdrop tokens are not sufficient to increase their intention to participate. The study demonstrates that psychological and social factors are more dominant than behavioral control factors in influencing students’ intentions toward cryptocurrency-based digital investment. This research is expected to contribute to the development of digital financial literacy and serve as a reference for educational strategies related to cryptocurrency investment among university students.
creator: Anzeli Hayatun Nuffus
creator: Pigo Nauli
rights: Copyright (c) 2026 Anzeli Hayatun Nuffus, Pigo Nauli https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 726
ending page: 741
doi: 10.30640/akuntansi45.v7i1.6437

Pengaruh Penerapan PSAK 72 terhadap Kinerja Keuangan pada Perusahaan Properti yang Terdaftar di BEI Periode 2019-2022
type: item
description: This study aims to analyze the effect of the implementation of PSAK 72 on the financial performance of property companies listed on the Indonesia Stock Exchange during the 2019–2022 period. PSAK 72, which became effective on January 1, 2020, regulates revenue recognition from contracts with customers and is expected to influence companies that rely on long-term contracts, such as those in the property sector. Financial performance was measured using liquidity, profitability, and solvency ratios, represented by the Current Ratio (CR), Net Profit Margin (NPM), and Debt to Asset Ratio (DAR). This study employed a quantitative descriptive approach with purposive sampling, resulting in 10 property companies and 40 observation data. Secondary data were obtained from annual financial reports published by the Indonesia Stock Exchange. Data analysis was conducted using the MANOVA test with SPSS 22, supported by normality, homogeneity, and covariance matrix homogeneity tests. The findings reveal that the implementation of PSAK 72 does not significantly affect financial performance simultaneously. Partially, PSAK 72 has no significant effect on liquidity and solvency but significantly affects profitability. These results indicate that changes in revenue recognition mainly influence a company’s ability to generate profit rather than its liquidity or capital structure.
creator: Dina Islamaya
creator: Rohimah Rohimah
creator: Khaliza Zia
creator: Faisal Nur Khakiki
creator: IIN Rosini
rights: Copyright (c) 2026 Dina Islamaya, Rohimah Rohimah, Khaliza Zia, Faisal Nur Khakiki, IIN Rosini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-03
publication date: 2026-06-03
volume: 7
number: 1
starting page: 742
ending page: 759
doi: 10.30640/akuntansi45.v7i1.6456

Implementasi Akuntabilitas dan Transparansi Keuangan Masjid Baiturrahman Berbasis Digitalisasi Sederhana dan Pengendalian Internal
type: item
description: Mosque financial management currently demands high professionalism and transparency along with the significant public funds collected through Islamic philanthropic instruments. This research is a descriptive qualitative study that aims to analyze how the integration of simple information technology and internal control systems at the Baiturrahman Mosque Perdos Untad can achieve accountable and transparent financial governance. The results show that the administrators of the Baiturrahman Mosque have undergone a digital transformation by shifting from manual recording to using Microsoft Excel to process both routine and construction funds. The accountability aspect is strengthened through the implementation of internal controls in the form of a clear segregation of duties between fund receivers and the recording department, as well as a risk mitigation policy by limiting the cash-on-hand balance to a maximum of IDR 3,000,000. Furthermore, transparency is optimized by utilizing WhatsApp social media to distribute financial reports periodically to the congregation. The integration of digital tools and disciplined internal control has proven capable of increasing donor trust and fulfilling the spirit of public sector accounting standards (ISAK 35) in managing non-profit entities.
creator: Aziza Aziza
creator: Az-Zahra Nayla Rosa
creator: Syallom Marcellino Tamauka
creator: Rudy Usman
creator: Andi Mattulada Amir
rights: Copyright (c) 2026 Aziza Aziza, Az-Zahra Nayla Rosa, Syallom Marcellino Tamauka, Rudy Usman, Andi Mattulada Amir https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 760
ending page: 772
doi: 10.30640/akuntansi45.v7i1.6414

Pengaruh Literasi Akuntansi dan Etika Individu terhadap Kecenderungan Kecurangan dengan Tekanan Finansial sebagai Pemoderasi
type: item
description: This study is motivated by the increasing concern over fraud tendency in accounting-related contexts, particularly among individuals who possess accounting knowledge but may also face financial pressure. The study aims to examine the effect of accounting literacy and individual ethics on fraud tendency, with financial pressure as a moderating variable. This research employs a quantitative approach with an explanatory research design. The population consists of accounting students who have taken Financial Accounting and Auditing courses, while the sample comprises 100 respondents selected using accidental sampling. Data were collected through a Likert-scale questionnaire and analyzed using path analysis with SmartPLS. The findings indicate that accounting literacy and individual ethics have a negative and significant effect on fraud tendency, suggesting that higher accounting understanding and stronger ethical values reduce the likelihood of fraudulent behavior. Financial pressure has a positive and significant effect on fraud tendency. Furthermore, financial pressure significantly moderates the relationship between individual ethics and fraud tendency by weakening the preventive role of ethics, but it does not significantly moderate the relationship between accounting literacy and fraud tendency. These findings imply the importance of strengthening accounting literacy, ethical awareness, and financial pressure management as integrated fraud prevention strategies.
creator: Yana Mustika
creator: Senda Yunita Leatemia
creator: Khalilul Rahman
rights: Copyright (c) 2026 Yana Mustika, Senda Yunita Leatemia, Khalilul Rahman https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 773
ending page: 788
doi: 10.30640/akuntansi45.v7i1.6301

Peran Manajemen Laba dalam Memoderasi Pengaruh Kualitas Audit terhadap Kinerja Perusahaan pada Sektor Consumer Cyclical
type: item
description: This study aims to examine the relationship between audit quality and firm performance with earnings management acting as a moderating variable in consumer services sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research applied a quantitative approach using secondary data derived from annual financial statements and independent auditor reports. The sample was selected through purposive sampling, resulting in 34 companies with a total of 170 observations. Data analysis was conducted using panel data regression with the Moderated Regression Analysis (MRA) approach. Firm performance was proxied by Return on Assets (ROA), while audit quality was measured using audit tenure. Earnings management was measured through discretionary accruals based on the Modified Jones Model. The findings reveal that audit quality does not have a significant effect on firm performance. However, earnings management was found to weaken the relationship between audit quality and firm performance. These results indicate that higher levels of earnings management practices may reduce the effectiveness of audit quality in reflecting the company’s actual performance reliably.
creator: Aqilah Haya Amani
creator: Sudrajat Sudrajat
creator: Ratna Septiyanti
rights: Copyright (c) 2026 Aqilah Haya Amani, Sudrajat Sudrajat https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 789
ending page: 800
doi: 10.30640/akuntansi45.v7i1.6492

Pengaruh Profitabilitas, Solvabilitas, dan Manajemen Laba terhadap Audit Delay pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024
type: item
description: This study is motivated by the importance of timely financial reporting in the Indonesian capital market, particularly in the property and real estate subsector which is prone to audit delay after the pandemic. Audit delay can reduce the relevance of information for investors and increase information asymmetry risk. The purpose of this study is to examine the effect of profitability (ROA), solvability (DAR), and earnings management (discretionary accrual using the Modified Jones Model) on audit delay in property and real estate companies listed on the Indonesia Stock Exchange during 2021–2024. This quantitative research employs a causal-comparative and explanatory approach. From a population of 91 companies, 59 companies were selected using purposive sampling (131 observations after outlier removal). Secondary data were obtained from annual financial reports published on the IDX website. Data were analyzed using multiple linear regression with SPSS Statistics 26 after classical assumption tests. The results show that profitability has a significant negative effect, solvability has a significant positive effect, and earnings management has a significant negative effect on audit delay. Simultaneously, the three variables have a significant effect with an Adjusted R² of 25.4%. The findings support Agency Theory. Companies are advised to improve transparency and reporting efficiency; future researchers are suggested to expand the sample, observation period, and include other variables such as firm size and auditor reputation.
creator: Neli Amelia
rights: Copyright (c) 2026 Neli Amelia https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 801
ending page: 813
doi: 10.30640/akuntansi45.v7i1.6687

Pengaruh Kualitas Pelayanan terhadap Kepuasan Konsumen
type: item
description: This study aims to analyze the effect of service quality on consumer satisfaction at Cafe Alas Klotok Kediri. The research employs a quantitative approach, with data collected through structured questionnaires completed by 50 respondents who regularly visit the café. The study examines the impact of five dimensions of service quality tangibles, reliability, responsiveness, assurance, and empathy on overall consumer satisfaction. Data analysis was conducted using partial t-tests and simultaneous F-tests to determine the influence of each dimension individually as well as the combined effect. The results indicate that, individually, reliability (sig. 0.003), assurance (sig. 0.005), and empathy (sig. 0.003) significantly influence consumer satisfaction, demonstrating that these aspects are crucial for customers’ perceived quality. In contrast, tangibles (sig. 0.050) and responsiveness (sig. 0.073) were found to have no significant effect. Simultaneously, overall service quality has a significant impact on consumer satisfaction (sig. 0.008), suggesting that comprehensive attention to service factors is necessary. These findings provide practical insights for the management of Cafe Alas Klotok Kediri to strategically enhance service quality and foster higher levels of customer satisfaction and loyalty.
creator: Semuelson Wonda
creator: Yogi Yunanto
creator: Endang Triwidyati
rights: Copyright (c) 2026 Semuelson Wonda, Yogi Yunanto, Endang Triwidyati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 814
ending page: 834
doi: 10.30640/akuntansi45.v7i1.6690

Implementasi Sistem Informasi Akuntansi dalam Mendukung Efisiensi Operasional Perusahaan pada PT Industri Jamu dan Farmasi Sido Muncul Tbk di Indonesia
type: item
description: This community service research focuses on examining how Accounting Information Systems (AIS) are utilized to enhance operational efficiency at PT Industri Jamu dan Farmasi Sidomuncul Tbk. A descriptive qualitative method is employed for this research, utilizing data gathering techniques such as direct observation, detailed interviews, and the study of existing documentation. The findings indicate that the AIS used by Sidomuncul has effectively brought together various accounting tasks, including recording transactions, managing inventory, and providing real-time financial reports. The use of AIS has demonstrated a significant boost in the company's operational efficiency, highlighted by a 60% decrease in the time taken for data processing, a reduction in recording mistakes, and a faster pace of managerial decision-making. Moreover, the introduction of AIS has enhanced data security, improved transparency, and fostered better collaboration among different departments within the organization. Consequently, AIS stands out as a vital tool for promoting sustainable business performance and competitiveness in the pharmaceutical sector. This study suggests that the company should continually update its systems and enhance human resource capabilities in managing AIS to maximize its advantages.
creator: Lediyajaya Lediyajaya
creator: Meisyah Rahel Gracella
creator: Helmi Herawati
rights: Copyright (c) 2026 Lediyajaya Lediyajaya, Meisyah Rahel Gracella, Helmi Herawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 835
ending page: 846
doi: 10.30640/akuntansi45.v7i1.6498

Peran Financial Distress, Firm Size, dan Capital Intensity terhadap Tax Avoidance Sektor Transportasi dan Logistik
type: item
description: This research examines the effect of financial distress, firm size, and capital intensity on tax avoidance in transportation and logistics companies during the 2020–2024 period. The research is motivated by the low tax ratio in Indonesia despite increasing Gross Domestic Product (GDP) and tax revenues, indicating a gap between potential and actual tax collection partly influenced by tax avoidance practices. This research adopt a quantitative approach utilizing secondary data taken from the financial statements of companies registered on the IDX. The sample was determined through purposive sampling, and the data were processed using multiple linear regression. The findings indicated that financial distress and firm size have a significant negative impact on tax avoidance, while capital intensity has a significant positive effect. Simultaneously, all variables significantly influence tax avoidance, with an Adjusted R² value of 55%. These findings imply that companies experiencing financial pressure and greater public scrutiny tend to be more cautious in tax management, whereas higher investment in fixed assets provides opportunities for tax planning through depreciation. Therefore, tax avoidance behavior is influenced by financial conditions, firm characteristics, and asset structure.
creator: Hervina Oktavi Amalia
creator: Intan Kurnia Permatasari
rights: Copyright (c) 2026 Hervina Oktavi Amalia, Intan Kurnia Permatasari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 847
ending page: 858
doi: 10.30640/akuntansi45.v7i1.6612

Pengaruh Skeptisme Profesional, Independensi dan Pengalaman Audit Investigatif Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud
type: item
description: This study aims to analyze the influence of professional skepticism, independence, and investigative audit experience on auditors’ ability to detect fraud at Bank Central Asia (BCA), Matraman Branch. This research is motivated by the increasing number of financial statement fraud cases that can reduce audit quality and public trust in the auditing profession. Auditors are required to possess strong capabilities in detecting fraud through the implementation of professional skepticism, a high level of independence, and adequate investigative audit experience. The research method used is associative research with a quantitative approach utilizing SmartPLS 4.0. Data were collected through questionnaires distributed via Google Forms to auditors at BCA Matraman Branch. The population in this study consisted of 45 auditors, with 33 respondents selected as samples using purposive sampling techniques. The results indicate that professional skepticism has a positive and significant effect on auditors’ ability to detect fraud. In addition, auditor independence also has a positive and significant effect on fraud detection ability. Furthermore, investigative audit experience has been proven to positively and significantly influence auditors’ ability to detect fraud. This study is expected to contribute to the development of auditing knowledge, particularly regarding factors influencing auditors’ ability to detect fraud, and to serve as a consideration for companies in improving auditor quality.
creator: Dimas Marsetyadi Putra
creator: Bida Sari
creator: Yan Irianis
creator: Lely Indriati
rights: Copyright (c) 2026 Dimas Marsetyadi Putra, Bida Sari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 859
ending page: 878
doi: 10.30640/akuntansi45.v7i1.6500

Kegagalan Tata Kelola dan Elite Capture pada Dana Desa: Sebuah Meta Sintesis Literatur Akuntansi Sektor Publik
type: item
description: Fiscal decentralization through the Village Fund is idealized as an instrument for economic equality and democratic governance at the grassroots level. However, contemporary public sector accounting literature reveals an anomaly: high levels of administrative compliance do not correlate with substantive accountability. This paper, a Systematic Literature Review (SLR), aims to synthesize previous empirical findings regarding governance failures and the phenomenon of elite capture in Village Fund management in Indonesia. Using a qualitative meta-synthesis approach from leading journal articles, this study finds that the failure of Village Fund governance is caused by three main factors: (1) institutional separation due to the forced adoption of the formal system (SISKEUDES) without cultural readiness; (2) the dominance of a paternalistic culture that inhibits rational participation; and (3) a deficit in citizen political articulation. These findings confirm that without strong political articulation, the formal accounting system will only serve as an instrument of legitimacy for the village oligarchy. The implications of this study call for a paradigm shift in public sector auditing from compliance auditing to liberating social auditing.
creator: Icha Mustamin
creator: Andi Rafiyadi Eka Saputra
creator: Nirwana Nirwana
creator: Aini Indrijawati
rights: Copyright (c) 2026 Icha Mustamin, Andi Rafiyadi Eka Saputra, Nirwana Nirwana, Aini Indrijawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 879
ending page: 889
doi: 10.30640/akuntansi45.v7i1.6550

Analisis Dampak Penerapan PSAK 72 terhadap Kinerja Keuangan Perusahaan Sektor Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia
type: item
description: This study analyzes the impact of PSAK 72 (Revenue from Contracts with Customers) on the financial performance of 14 building construction companies listed on the Indonesia Stock Exchange (IDX) for the period 2015–2024. A quantitative comparative approach was employed, comparing nine financial ratios across three dimensions: liquidity (Quick Ratio, Cash Ratio, Current Ratio), profitability (GPM, NPM, ROA, ROE), and solvency (DAR, DER) between the pre-adoption (2015–2019) and post-adoption (2020–2024) periods. Samples were selected through purposive sampling and tested using the Wilcoxon Signed Rank Test. Five of nine hypotheses were accepted: Quick Ratio (H1), ROA (H6), ROE (H7), DAR (H8), and DER (H9). Cash Ratio, Current Ratio, GPM, and NPM showed no significant differences. Findings indicate that PSAK 72's impact is more pronounced on balance sheet-based variables (contract assets, contract liabilities, and equity) than on income margin variables, primarily through asset composition shifts and equity erosion resulting from changes in revenue recognition timing.
creator: Intan Juliana Putri
creator: Sari Indah Oktanti Sembiring
rights: Copyright (c) 2026 Intan Juliana Putri, Sari Indah Oktanti Sembiring https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 890
ending page: 898
doi: 10.30640/akuntansi45.v7i1.6675

Pengaruh Komisaris Independen, Kepemilikan Institusional, dan Koneksi Politik terhadap Tax Avoidance pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek
type: item
description: The objective of this study is to examine the effect of independent commissioners, institutional ownership, and political connections on tax avoidance in basic materials sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach using panel data regression analysis on 45 selected companies, resulting in 180 observations. The results show that, simultaneously, corporate governance variables do not have a significant effect on tax avoidance. Partially, independent commissioners and political connections do not significantly affect tax avoidance using either ETR or BTD, while institutional ownership only shows a significant effect when measured using BTD. These findings indicate that corporate governance mechanisms have not yet become the main determinants of corporate tax policies, which are more likely influenced by financial characteristics and operational strategies. The implications of this study highlight the importance of using multiple proxies in measuring tax avoidance and strengthening the implementation of corporate governance to ensure more transparent and accountable tax policies.
creator: Dewi Nurul Khusna
creator: Risky Budianto
rights: Copyright (c) 2026 Dewi Nurul Khusna, Risky Budianto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 899
ending page: 913
doi: 10.30640/akuntansi45.v7i1.6539

Pengaruh Financial Distress, Leverage dan Intensitas Modal terhadap Konservatisme Akuntansi
type: item
description: This study aims to analyze the effect of financial distress, leverage, and capital intensity on accounting conservatism in mining companies listed on the Indonesia Stock Exchange. Accounting conservatism is an important principle in financial reporting as it helps reduce information asymmetry and potential opportunistic behavior by management. This study uses a quantitative approach with secondary data obtained from financial statements of mining companies. The population consists of 40 mining companies, and the sampling technique used is purposive sampling, resulting in 200 observation data. The analytical method employed is multiple linear regression analysis using SPSS version 25. The results indicate that leverage has a significant negative effect on accounting conservatism, suggesting that companies with higher debt levels tend to apply lower levels of conservatism in financial reporting. Meanwhile, financial distress and capital intensity do not have a significant effect on accounting conservatism. These findings imply that debt structure plays a more dominant role compared to financial condition and asset composition in influencing conservatism practices. This study contributes to the literature by providing empirical evidence on factors affecting accounting conservatism in the mining sector and can be used as a reference for investors, regulators, and future researchers.
creator: Aghnizka Dewi Asya
creator: Melan Sinaga
rights: Copyright (c) 2026 Aghnizka Dewi Asya, Melan Sinaga https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 914
ending page: 932
doi: 10.30640/akuntansi45.v7i1.6558

Pengaruh Kinerja Keberlanjutan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021–2024
type: item
description: This study aims to examine the effect of sustainability performance and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This topic has become increasingly relevant in recent years due to the growing attention to corporate sustainability practices and tax transparency. Sustainability performance is measured using Environmental, Social, and Governance (ESG) scores. Sales growth is measured based on the increase in sales from year to year, while tax avoidance is proxied by the Cash Effective Tax Rate (CETR). This research employs a quantitative approach, with the sample determined using a purposive sampling method. Based on the established criteria, a total of 52 energy sector companies were selected as the research sample. The data were analyzed using multiple linear regression with the assistance of IBM SPSS 26. The results indicate that sustainability performance has no significant effect on tax avoidance. Similarly, sales growth does not have a significant effect on tax avoidance.
creator: Tria Sujarwati
creator: Risky Budianto
rights: Copyright (c) 2026 Tria Sujarwati, Risky Budianto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 933
ending page: 943
doi: 10.30640/akuntansi45.v7i1.6555

Analisis Faktor Risiko Fraud terhadap Manajemen Laba pada Perusahaan Food and Beverage yang Terdaftar Di Bei Periode 2020–2024
type: item
description: Earnings management driven by fraudulent financial reporting motives can distort financial information and reduce stakeholder trust in capital market stability. This study aims to examine the effect of Fraud Pentagon risk determinants, namely pressure, opportunity, rationalization, competence, and arrogance, on earnings management in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This sector was selected due to its vulnerability to financial manipulation amid intense competition and economic fluctuations. This quantitative study uses secondary data obtained from annual reports and applies purposive sampling, resulting in a sample of 25 companies with 68 panel data observations. Earnings management was measured using discretionary accruals based on the Modified Jones Model, while hypothesis testing employed multiple linear regression analysis. Firm size was included as a control variable. The results indicate that opportunity, represented by the proportion of independent commissioners, and firm size have a positive and significant effect on earnings management. These findings suggest that the presence of independent commissioners may not always ensure effective monitoring, while larger firms tend to exploit the complexity of business transactions. In contrast, pressure, rationalization, and competence show no significant effect, while the arrogance variable could not be tested due to the consistent implementation of the two-tier board system. The findings highlight the importance of strengthening corporate governance mechanisms to reduce opportunities for opportunistic earnings manipulation.
creator: Friska Andani
creator: Sudrajat Sudrajat
rights: Copyright (c) 2026 Friska Andani, Sudrajat Sudrajat https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 944
ending page: 967
doi: 10.30640/akuntansi45.v7i1.6559

Tantangan Regulasi Pajak dalam Ekonomi Digital di Indonesia
type: item
description: This study aims to analyze the challenges of tax regulations in Indonesia's digital economy, focusing on e-commerce transactions. The method used is a descriptive qualitative approach with literature review techniques. Secondary data was obtained from scientific journals, official government reports, and relevant laws and regulations. The results indicate that the value of Indonesian e-commerce transactions will reach IDR 487 trillion by 2024, with a cumulative growth of 137% over the past five years. However, 84.21% of digital transactions take place outside formal marketplace platforms, making them difficult for tax authorities to monitor. The main challenges identified include: (1) difficulty monitoring cross-platform digital transactions; (2) low tax compliance among digital MSMEs, with more than 900,000 taxpayers failing to meet their tax obligations; (3) cross-border tax jurisdiction issues; and (4) limited capacity of technology-based oversight systems. This study concludes that adaptive tax policies, expansion of the tax collection system through digital platforms, increased tax literacy, and strengthening of technology-based oversight systems are needed to enhance the effectiveness of tax regulations in Indonesia's digital economy.
creator: Desy Marisi Josephine
creator: Sylvia Fettry Elvira Maratno
rights: Copyright (c) 2026 Desy Marisi Josephine, Sylvia Fettry Elvira Maratno https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 968
ending page: 976
doi: 10.30640/akuntansi45.v7i1.6721

Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Nilai Perusahaan dengan Pendekatan Tobin’s Q
type: item
description: This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on firm value in mining companies listed on the Indonesia Stock Exchange for the 2021-2024 period. Firm value is proxied using Tobin's Q, while profitability, proxied by return on assets (ROA), and firm size are used as control variables. This study uses a quantitative approach with a causal associative research type. Research data were obtained from annual reports and company desire reports. To reduce extreme data variations and improve the normality of data distribution, firm value and firm size variables were transformed into natural logarithm (LN) form. Data analysis was performed using multiple linear regression methods with the help of Jamovi software. The findings of this study indicate that profitability (ROA) has a positive and significant effect on firm value. On the other hand, ESG distribution and firm size do not show a significant effect on firm value. Simultaneously, ESG, ROA, and firm size have a significant effect on firm value with a contribution of 41.2%. The empirical findings of this study confirm that in the context of an emerging market like Indonesia, investors in the mining sector tend to prioritize company fundamentals, particularly profitability, over desirability or operational scale when assessing companies.
creator: Amanda Mechtildis Christiani
creator: Sylvia Fettry Elvira Maratno
rights: Copyright (c) 2026 Amanda Mechtildis Christiani, Sylvia Fettry Elvira Maratno https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 977
ending page: 988
doi: 10.30640/akuntansi45.v7i1.6719

Pengaruh Kompleksitas Perusahaan Fee Audit Going Concern Risk dan Spesialisasi Auditor terhadap Key Audit Matters (KAMs)
type: item
description: This study aims to examine the influence of firm complexity, audit fees, going concern risk, and auditor specialization on key audit matters (KAMs). This study employs a multiple linier regression analysis using secondary data in the form of finansial statements and annual reports from companies in the non-essential consumer goods sector for the period 2022-2024. Firm complexity is proxied by the number of business segments, audit fees are measured using the natural logarithm of audit fees, going concern risk is proxied using a dummy variable, and auditor specialization is measured based on the proportion of industry clients handled by the auditor. The results indicate that firm complexity has a significant negative effect on key audit matters, audit fees have a significant positive effect on key audit matters, going concern risk has a non-significant negative effect on key audit matters, and auditor specialization has a non-significant positive effect on key audit matters. These findings indicate that the disclosure of key audit matters is more influenced by the scope of the audit and the auditor’s professional judgment in determining relevant audit issues to be disclosed to financial statement users.
creator: Muhammad Putra Ramadhan
creator: Widya Rizki Eka Putri
rights: Copyright (c) 2026 Muhammad Putra Ramadhan, Widya Rizki Eka Putri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 999
ending page: 1013
doi: 10.30640/akuntansi45.v7i1.6700

Analisis Kinerja Keuangan Menggunakan Metode Dupont System pada PT. Uni-Charm Indonesia Tbk Tahun 2020–2024
type: item
description: Financial performance is an important indicator used to assess a company's ability to manage resources effectively and generate profits for shareholders. This study aims to analyze the financial performance of PT Uni-Charm Indonesia Tbk for the 2020–2024 period using the DuPont System method. This method was chosen because it is able to integrate aspects of profitability, asset activity, and leverage in measuring the company's return on equity. The study uses a quantitative approach with a descriptive method. The data used are secondary data obtained from the annual financial statements of PT Uni-Charm Indonesia Tbk for the 2020–2024 period. The analysis was carried out through the calculation of Net Profit Margin (NPM), Total Asset Turnover (TATO), Equity Multiplier (EM), and Return on Equity (ROE). The results showed that the company's financial performance fluctuated during the study period. The highest ROE value occurred in 2021 at 9.8%, while the lowest value occurred in 2024 at 6.0%. ROE fluctuations are influenced by changes in the three DuPont components, but the most dominant factor is Net Profit Margin (NPM). Meanwhile, TATO demonstrated relatively good asset utilization effectiveness, despite a decline at the end of the study period. EM tended to decline, indicating the company's reduced reliance on debt-based funding. Based on the analysis, profitability was the primary factor influencing PT Uni-Charm Indonesia Tbk's financial performance during the 2020–2024 period.
creator: Nabira Araminta Wardiyah
creator: Luthfiyah Alvian
creator: Septyani Eka Putri
creator: Deby Rizqi Apriliyani
rights: Copyright (c) 2026 Nabira Araminta Wardiyah, Luthfiyah Alvian, Septyani Eka Putri, Deby Rizqi Apriliyani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 1014
ending page: 1030
doi: 10.30640/akuntansi45.v7i1.6919

Pengungkapan ESG atau Kinerja ESG: Sebuah Tinjauan Literatur Sistematis tentang Pengaruhnya terhadap Kinerja Perusahaan di Negara-Negara Berkembang
type: item
description: Environmental, Social, and Governance (ESG) has gained increasing attention as a strategic factor influencing corporate performance. However, empirical evidence on the ESG-firm performance relationship remains inconclusive, particularly in emerging markets. This study aims to systematically review the effects of ESG disclosure and ESG performance on firm performance in emerging markets. Using a Systematic Literature Review (SLR) approach, 22 empirical studies published between 2020 and 2026 were analyzed. The findings indicate that ESG disclosure demonstrates a more consistent positive relationship with firm performance than ESG performance itself. ESG disclosure is associated with improved firm value, profitability, financing access, and stakeholder trust through enhanced transparency and reduced information asymmetry. In contrast, ESG performance produces mixed results, ranging from positive and insignificant to negative effects depending on institutional conditions and implementation maturity. The review also highlights the importance of disclosure credibility, greenwashing risk, and non-linear ESG effects in explaining performance outcomes. Overall, the findings suggest that transparent and credible ESG disclosure serves as a more effective mechanism for value creation than ESG performance alone in emerging markets. The study provides implications for managers, investors, and future ESG research.
creator: A. A. Rai Niti Darmika Sukawati
rights: Copyright (c) 2026 A. A. Rai Niti Darmika Sukawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 1031
ending page: 1048
doi: 10.30640/akuntansi45.v7i1.6638

Pengaruh PAD dan Dana Perimbangan terhadap IPM
type: item
description: This study aims to analyze the influence of Regional Original Revenue (PAD) and Balance Funds on the Human Development Index (HDI) in 21 districts and 1 city in East Nusa Tenggara province in 2021-2025. This research is motivated by the low level of human development in several areas in East Nusa Tenggara Province and the high dependence of local governments on transfer funds from the central government. The approach used in this study is a quantitative approach using secondary data from the Central Statistics Agency of East Nusa Tenggara Province and the Directorate General of Financial Balance. The analysis technique used was panel data regression with the help of the Eviews8 program. The results of the analysis showed that Regional Original Revenue (PAD) had a positive but insignificant effect on the Human Development index (HDI), while the Balance Fund had a positive and significant effect on HDI in East Nusa Tenggara Province. Together, PAD and the Balance Fund have a positive effect on HDI. The results of this analysis show that the Balance Fund is still the main source of financing human development in East Nusa Tenggara Province because of the limited capacity of regional PAD. Therefore, local governments need to increase the effectiveness of PAD management and optimize the use of the Balance Fund so that human development can increase evenly and sustainably.
creator: Ani Diya Kanita Al Sihab
creator: Karolina A. Rewa
creator: Yuniarti Reny Renggo
rights: Copyright (c) 2026 Ani Diya Kanita Al Sihab, Karolina A. Rewa, Yuniarti Reny Renggo https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1049
ending page: 1068
doi: 10.30640/akuntansi45.v7i1.6731

Faktor-Faktor yang Mempengaruhi Harga Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024
type: item
description: This study aims to examine the factors influencing stock prices in banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research focuses on the effect of profitability ratio, solvency ratio, firm size, and activity ratio on stock prices. This study employs a quantitative research method using secondary data obtained from the annual financial statements of banking companies. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The findings indicate that partially, profitability ratio, solvency ratio, and firm size have a positive and significant effect on stock prices, while the activity ratio does not have a significant effect on stock prices. Simultaneously, all independent variables significantly influence stock prices, with a coefficient of determination (R²) of 0.998, indicating that 99.8% of the variation in stock prices can be explained by the variables used in this study. These results imply that the financial performance and characteristics of banking companies are important considerations for investors in making investment decisions in the capital market, particularly in the banking sector.
creator: Nurhamidah Nurhamidah
creator: Wirmie Eka Putra
rights: Copyright (c) 2026 Nurhamidah Nurhamidah, Wirmie Eka Putra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1069
ending page: 1080
doi: 10.30640/akuntansi45.v7i1.6864

Corporate Social Responsibility dan Kinerja Keuangan Perusahaan: Bukti Empiris dalam Kerangka Signaling Theory
type: item
description: Of the 11 ASEAN countries, Indonesia ranks fourth in terms of Corporate Social Responsibility (CSR) implementation, and only a small number of companies listed on the Indonesia Stock Exchange are able to achieve a ranking in the Asia Sustainability Reporting Rating. This indicates that CSR disclosure is still relatively low. This study aims to examine the impact of CSR disclosure in the economic, social, and environmental dimensions on financial performance using a signaling theory perspective. The method used is quantitative explanatory, and the population is all state-owned enterprises listed on the IDX for the period 2022-2024. The sampling technique used purposive sampling, resulting in 42 samples. The analysis tool used is multiple linear regression with SPSS 22. The results of the analysis show that CSR disclosure in the economic dimension has a significant positive effect on financial performance. Meanwhile, CSR disclosure in the environmental and social dimensions does not significantly affect financial performance. The implication of this study is that the market tends to be more responsive to CSR information directly related to the creation of a company's economic value compared to CSR information oriented towards the environment and social.
creator: Ayu Ambang Lestari
creator: Baiq Dinda Puspita Ayu
creator: Arie Cahyani
rights: Copyright (c) 2026 Ayu Ambang Lestari, Baiq Dinda Puspita Ayu, Arie Cahyani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 7
number: 1
starting page: 1081
ending page: 1093
doi: 10.30640/akuntansi45.v7i1.6911

Pengaruh Corporate Social Responsibility dan Asimetri Informasi terhadap Kinerja Keuangan pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2021–2024
type: item
description: This study investigates the influence of Corporate Social Responsibility (CSR) reporting and information asymmetry on the financial performance of mining firms listed on the Indonesia Stock Exchange (IDX) spanning the period 2021 to 2024. Adopting a quantitative approach, the study utilizes secondary data sources, including annual reports, sustainability disclosures, and stock market summaries. By applying a judgment-based sampling technique, a total of 32 entities were selected, yielding 128 observations. Panel data regression estimation was executed via Stata 19, wherein the Common Effect Model (CEM) was determined as the most appropriate fit based on the Chow and Lagrange Multiplier tests. To mitigate violations concerning heteroskedasticity and autocorrelation assumptions, the analysis incorporated a robust cluster standard error method. The empirical findings demonstrate that CSR disclosure exerts a significant positive impact on corporate financial performance. Concurrently, information asymmetry does not negatively affect financial performance. This finding highlights the distinctive nature of the extractive sector, where elevated information complexity aligns with robust financial performance propelled by commodity price dynamics. Ultimately, these insights provide a strategic framework for corporations to design sustainability initiatives and data transparency to strengthen stakeholder confidence.
creator: Salsabila Yara Ramadhani
creator: Sudrajat Sudrajat
rights: Copyright (c) 2026 Salsabila Yara Ramadhani, Sudrajat Sudrajat https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1094
ending page: 1106
doi: 10.30640/akuntansi45.v7i1.6948

Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada PT Industri Jamu & Farmasi Sido Muncul Tbk Periode 2020–2024
type: item
description: This study aims to analyze and evaluate the financial performance of PT Industri Jamu dan Farmasi Sido Muncul Tbk during the period 2020–2024. The research method used is descriptive quantitative by utilizing secondary data in the form of annual financial reports obtained from the Indonesia Stock Exchange (IDX) and the company's official website. Financial performance is measured through four main ratio groups, namely liquidity ratios (Current Ratio, Quick Ratio, Cash Ratio), solvency ratios (Debt to Assets Ratio, Debt to Equity Ratio), profitability ratios (Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return on Assets, Return on Equity), and activity ratios (Total Assets Turnover, Fixed Assets Turnover). The results of the analysis show that PT Industri Jamu dan Farmasi Sido Muncul Tbk has a very healthy financial performance. The liquidity aspect shows a strong ability to meet short-term obligations. The company's capital structure is considered solvable with a low level of debt dependence. In terms of profitability, the company is able to achieve optimal and efficient profit margins. Furthermore, activity ratios confirm that operational assets are being utilized productively to generate sales. Overall, the company demonstrated stable and resilient financial growth throughout the observation period.
creator: Luthfiyah Alvian
creator: Nabira Araminta Wardiyah
creator: Septyani Eka Putri
creator: Deby Rizqi Apriliyani
creator: Herayati Herayati
rights: Copyright (c) 2026 Luthfiyah Alvian, Nabira Araminta Wardiyah, Septyani Eka Putri, Deby Rizqi Apriliyani, Herayati Herayati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1107
ending page: 1122
doi: 10.30640/akuntansi45.v7i1.7041

Determinan Intensi Kepatuhan Wajib Pajak UMKM Berdasarkan Theory of Planned Behavior
type: item
description: This study aims to analyze the influence of attitude, subjective norms, and perceived behavioral control on the tax compliance intention of MSME taxpayers in Salatiga City based on the Theory of Planned Behavior (TPB). This research adopts a quantitative approach using a survey method by distributing questionnaires to 100 MSME respondents selected through purposive sampling. The data were analyzed using SPSS, including validity tests, reliability tests, classical assumption tests, as well as multiple linear regressionl analysis, t-ltest, F-ltest, and coefficient of determination.The results indicate that attitude, subjective norms, and perceived behavioral control have a positive and significantl effect on MSME taxpayers’ compliance intention, both partially and simultaneously. Perceived behavioral control is identified as the most dominant factor influencing tax compliance intention. This study contributes to the development of the Theory of Planned Behavior in the context of MSME tax complianc,especially in Salatiga City, and provides recommendations for the Directorate General of Taxes in improving tax education strategies and enhancing MSME tax compliance.
creator: Okta Natalia
creator: Eni Endaryati
rights: Copyright (c) 2026 Okta Natalia, Eni Endaryati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 7
number: 1
starting page: 1123
ending page: 1140
doi: 10.30640/akuntansi45.v7i1.6639

Pengaruh Digital Competence dan Kualitas Sistem Informasi Akuntansi terhadap Kinerja Karyawan melalui Organizational Citizenship Behavior
type: item
description: This study aims to analyze the influence of Digital Competence and Accounting Information System (AIS) Quality on Employee Performance, with Organizational Citizenship Behavior (OCB) as a mediating variable, among employees of PT Pegadaian Dompu Branch. This research employs a quantitative approach using a survey method with 50 employees as a saturated sample. Data were analyzed using regression analysis and the Sobel test to examine the mediating role of OCB. The results show that Digital Competence and AIS Quality each have a positive and significant effect on both OCB and Employee Performance. OCB is also found to have a positive and significant effect on Employee Performance, with the largest contribution among the variables studied. The Sobel test results indicate that OCB significantly mediates the influence of Digital Competence and AIS Quality on Employee Performance. These findings suggest that improving employee performance is not solely determined by digital competence and system quality, but is also strongly influenced by employees’ voluntary behavior in supporting the organization. This study provides empirical contributions to the development of employee performance models in non-bank financial institutions in regional areas, particularly within the context of digital transformation.
creator: Sahrul Ariyanto
creator: Yeye Suhaety
creator: Fahrudin Fahrudin
rights: Copyright (c) 2026 Sahrul Ariyanto, Yeye Suhaety, Fahrudin Fahrudin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1141
ending page: 1156
doi: 10.30640/akuntansi45.v7i1.7194

Analisis Pengaruh Kapabilitas Pengguna, Program Pendidikan/pelatihan Serta Dukungan Teknologi terhadap Kinerja Sistem Informasi Akuntansi Pada CV. Wijaya Abadi Bersama
type: item
description: This study aims to analyze the influence of personnel capabilities, education and training, and technological support on the performance of accounting information systems (AIS). The research was conducted using a quantitative approach to examine the relationships between the independent variables and AIS performance. The population consisted of 60 employees, while a sample of 30 respondents was selected using a purposive sampling technique based on predetermined criteria. Data were collected through questionnaires and analyzed using multiple linear regression to determine the effect of each independent variable on the dependent variable. Prior to hypothesis testing, validity and reliability tests were conducted to ensure the quality of the research instrument, and the results showed that all questionnaire items were valid and reliable. In addition, the regression model met the required assumptions and demonstrated a good model fit. Hypothesis testing was carried out at a 5% significance level. The findings indicate that personnel capabilities have a significant positive effect on AIS performance. Likewise, education and training significantly improve AIS performance, while technological support also has a significant positive influence on the effectiveness of accounting information systems. Therefore, all three proposed hypotheses are accepted.
creator: Bagus Kusuma Ardi
creator: Risky Yunica Permata Sari
creator: Batista Sufa Kefi
rights: Copyright (c) 2026 Bagus Kusuma Ardi, Risky Yunica Permata Sari, Batista Sufa Kefi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1157
ending page: 1166
doi: 10.30640/akuntansi45.v7i1.7229

Pengaruh Sistem Pengendalian Internal dan Kompetensi Pegawai terhadap Kualitas Pelaporan Keuangan pada PT Pegadaian (Persero) Cabang Dompu
type: item
description: This study aims to examine and analyze the effect of internal control systems and employee competence on the quality of financial reporting at PT Pegadaian (Persero) Dompu Branch. This research applies a quantitative approach with an associative research design to identify the relationship and influence between research variables. The population consists of all employees of PT Pegadaian (Persero) Dompu Branch, totaling 47 respondents, with the sampling technique using purposive sampling. Data were collected through questionnaires measured using a Likert scale and analyzed using multiple linear regression analysis. The results indicate that the internal control system has a positive and significant partial effect on the quality of financial reporting. Employee competence also has a positive and significant partial effect on financial reporting quality. Simultaneously, internal control systems and employee competence significantly influence the quality of financial reporting. These findings emphasize the importance of strengthening internal controls and improving employee competence to support accurate, reliable, and accountable financial reporting practices.
creator: Radiatul Mutmainah
creator: Nurul Hayat
creator: Shoalihin Shoalihin
rights: Copyright (c) 2026 Radiatul Mutmainah, Nurul Hayat, Shoalihin Shoalihin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1167
ending page: 1182
doi: 10.30640/akuntansi45.v7i1.7260

Implementasi Coretax dalam Registrasi Nomor Pokok Wajib Pajak (NPWP) Orang Pribadi di KPP Pratama Karawang
type: item
description: The digitalization of tax administration through the Coretax system is expected to improve the efficiency of tax services. However, in its implementation, there are still various obstacles faced, so the effectiveness of this digital system's implementation has not reached optimal levels. This review aims to describe the implementation of Coretax, identify the obstacles that occurred, analyze the solutions applied by tax volunteers, and provide recommendations to improve the system's effectiveness. The method used is qualitative descriptive. Data collection was conducted through triangulation by combining observation, documentation, and interviews with 14 tax volunteers, according to Sugiyono's theory. Data analysis using Miles & Huberman's method involves three stages, namely data reduction, data display, and conclusion drawing, carried out interactively and continuously until completion, resulting in data saturation. The review results show that the obstacles encountered are systemic and interconnected, including technical barriers, population data validation, administrative issues, infrastructure, and regulations. The solutions provided by volunteers show a consistent pattern, such as using personal hotspots, bringing personal devices, coordinating with Tax Office staff, directing taxpayers to the Civil Registration Office, and providing education in easily understood language. This review concludes that the success of Coretax implementation is influenced not only by system design but also by sustainable maintenance, inter-agency integration, infrastructure readiness, and effective regulation socialization.
creator: Syifa Nida Zahra
creator: Angga Sanita Putra
creator: Arif Rakhman
creator: Nesti Hapsari
creator: Kholida Atiyatul Maula
rights: Copyright (c) 2026 Syifa Nida Zahra, Angga Sanita Putra, Arif Rakhman, Nesti Hapsari, Kholida Atiyatul Maula https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1183
ending page: 1193
doi: 10.30640/akuntansi45.v7i1.7279

Pengaruh Inflasi dan Tingkat Pengangguran terhadap Kesejahteraan Masyarakat melalui Indeks Pembangunan Manusia di Kabupaten Dompu
type: item
description: This study aims to analyze the effect of inflation and the unemployment rate on community welfare, both directly and through the mediating role of the Human Development Index (HDI), among the working-age population in Dompu Regency. A quantitative approach with an explanatory design was employed, involving 97 respondents selected through purposive sampling based on the Lemeshow formula. Primary data were collected through a Likert-scale questionnaire and field observation, then analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that inflation has a significant positive effect on community welfare but not on HDI, while the unemployment rate is the most dominant determinant, exerting a large effect on both community welfare and HDI. In contrast, HDI does not significantly affect community welfare and fails to mediate the effects of either inflation or unemployment on welfare. The research model explains 76.5% of the variance in community welfare and 63.7% of the variance in HDI. These findings confirm that directly addressing employment issues should be the foremost priority in efforts to improve community welfare in Dompu Regency, rather than relying on human development achievements as an intervening pathway.
creator: Deswita Deswita
creator: Samsudin Samsudin
creator: Firmansyah Firmansyah
rights: Copyright (c) 2026 Deswita Deswita, Samsudin Samsudin, Firmansyah Firmansyah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
volume: 7
number: 1
starting page: 1194
ending page: 1209
doi: 10.30640/akuntansi45.v7i1.7280

Analisis Return on Assets, Return on Equity, dan Net Profit Margin terhadap Kinerja Keuangan
type: item
description: This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on the financial performance of PT Swontech in 2021-2025. The study is motivated by the importance of profitability ratios as indicators for assessing the effectiveness of asset management, equity utilization, and operational activities. This research employed a quantitative approach with an associative research design. Secondary data were collected from PT Swontech's financial statements for the period 2021–2025. Data collection was conducted through documentation techniques, while data analysis utilized descriptive and correlation analyses to examine the relationships among variables. The results indicate that an increase in ROA from -11.39% to 1.48%, ROE from -18.03% to 2.93% and NPM from -7.22% to 0.76%. The findings confirm that all research hypotheses were accepted, indicating that ROA, ROE, and NPM, both partially and simultaneously, positively influence the financial performance of PT Swontech. These findings support profitability theory and provide practical implications for management in improving the efficiency of asset utilization, equity management, and profit generation.
creator: Ela Melinda
creator: Moch Fahru Komarudin
rights: Copyright (c) 2026 Ela Melinda, Moch Fahru Komarudin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 1210
ending page: 1217
doi: 10.30640/akuntansi45.v7i1.7318

Pengaruh Kualitas Audit dan Karakteristik Perusahaan terhadap Income Smoothing pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
type: item
description: This study aims to analyze the effect of audit quality and company characteristics on the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The independent variables in this study consist of audit quality, company size, profitability, leverage, and company age, while the dependent variable is income smoothing measured using the Eckel Index. This study employs a quantitative approach with a causal associative research method. The data used are secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 84 companies with a total of 252 observation data. Data analysis was conducted using multiple linear regression through descriptive statistical tests, classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results show that audit quality, company size, profitability, leverage, and company age do not have a significant effect on the practice of income smoothing, either simultaneously or partially. The F-test significance value of 0.457 indicates that all independent variables collectively are unable to explain variations in income smoothing. In addition, the low coefficient of determination indicates that income smoothing practices are influenced by other factors outside the research model. The classical assumption tests demonstrate that the regression model fulfills the assumptions of normality and is free from multicollinearity, heteroscedasticity, and autocorrelation problems.
creator: Sri Hardyanti
creator: Nurul Hayat
creator: Dian Urna Fasihat
rights: Copyright (c) 2026 Sri Hardyanti, Nurul Hayat, Dian Urna Fasihat https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-17
publication date: 2026-07-17
volume: 7
number: 1
starting page: 1218
ending page: 1233
doi: 10.30640/akuntansi45.v7i1.7385

Pengaruh Opini Big Firm, Penerapan Corporate Governance dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan Pada Perusahaan Non-Cyclical Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024
type: item
description: Financial statement quality is an essential aspect of enhancing transparency, accountability, and stakeholders' confidence in corporate financial information. The quality of financial statements is influenced by various factors, including Big Firm audit opinions, the implementation of corporate governance, and firm characteristics.This study aims to examine the effect of Big Firm audit opinions and corporate governance implementation on financial statement quality, with firm size serving as a moderating variable in non-cyclical companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employed a quantitative approach with a causal research design. The study utilized secondary data obtained from the companies' annual reports. The sample was selected using a purposive sampling technique, while data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS version 26. The findings indicate that Big Firm audit opinions have a positive and significant effect on financial statement quality. Corporate governance, proxied by the proportion of independent commissioners, has a negative and significant effect on financial statement quality.
creator: Intan Farica
creator: Rina Hartanti
rights: Copyright (c) 2026 Intan Farica, Rina Hartanti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-17
publication date: 2026-07-17
volume: 7
number: 1
starting page: 1234
ending page: 1247
doi: 10.30640/akuntansi45.v7i1.7326

Pengaruh Profitabilitas, Leverage, dan Company Size terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Pemoderasi
type: item
description: Earnings management is a critical issue in financial reporting because it can undermine the quality of information used by stakeholders as a basis for decision-making. Discrepancies in research findings regarding the effects of profitability, leverage, and company size on earnings management indicate that there remains an empirical gap that requires further investigation. This study aims to examine the effects of profitability, leverage, and company size on earnings management and to analyze the role of managerial ownership as a moderating variable in companies in the Food & Beverage subsector listed on the Indonesia Stock Exchange for the period 2021–2025. The study employs a quantitative approach using secondary data obtained from the Indonesia Stock Exchange. The research sample consists of 48 companies selected using purposive sampling. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 14. The results indicate that profitability has a significant positive effect on earnings management, leverage has a significant negative effect, while company size has no significant effect. Managerial ownership was found to weaken the effects of profitability and company size on earnings management but to strengthen the effect of leverage on earnings management. These findings indicate that managerial ownership plays a role in moderating the relationship between corporate financial characteristics and earnings management practices. This study suggests that an increase in managerial ownership can serve as a corporate governance mechanism that supports oversight of earnings management practices, thereby improving the quality of financial reporting.
creator: Siska Dwi Asih Prikaningtyas
creator: Alwiyah Alwiyah
rights: Copyright (c) 2026 Siska Dwi Asih Prikaningtyas, Alwiyah Alwiyah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 1248
ending page: 1270
doi: 10.30640/akuntansi45.v7i1.7410

Pengaruh Literasi Perpajakan dan Kualitas Pajak terhadap Pembayaran Pajak Melalui Tax Morale
type: item
description: This quantitative study aims to analyze the direct effects of tax literacy and tax service quality on tax payments by MSMEs in Dompu Regency, as well as the role of tax morale as a mediating variable. Using accidental sampling, a sample of 87 MSMEs registered with the Dompu Regency Cooperative Office was obtained. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method via SmartPLS. The results of the analysis indicate that, directly, tax literacy, tax service quality, and tax morale have a positive and significant effect on tax payments. In addition, tax literacy and tax service quality were also found to have a significant positive effect on tax morale. However, tax literacy had no effect on tax service quality. Indirectly, tax morale significantly mediated the positive effects of tax literacy and tax service quality on tax payment compliance among these MSME operators.
creator: Ifan Munawir
creator: Irwansyah Irwansyah
creator: Firmansyah Firmansyah
rights: Copyright (c) 2026 Ifan Munawir, Irwansyah Irwansyah, Firmansyah Firmansyah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 1271
ending page: 1291
doi: 10.30640/akuntansi45.v7i1.7368

Pengaruh Pengungkapan ESG terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi
type: item
description: The primary objective of this research is to evaluate how corporate value is affected by Environmental, Social, and Governance (ESG) reporting, while also determining if financial profitability acts as a mediating factor. The analytical scope encompasses food and beverage manufacturing entities registered on the Indonesia Stock Exchange (IDX) spanning the years 2020 to 2024. Employing a quantitative methodology, the study obtained its sample via purposive sampling techniques. To process the data, multiple linear regression was utilized, accompanied by the Sobel Test to measure the mediation aspect. Empirical outcomes reveal that reporting on ESG initiatives fails to significantly alter either a company's financial profitability or its overall value. Conversely, profitability proves to be a significant and positive driver for enhancing corporate value. Additional mediation testing indicates that profitability cannot successfully bridge the gap between ESG disclosures and firm valuation. Ultimately, the evidence indicates that the current state of ESG transparency does not yield tangible improvements in company value, lacking both direct impacts and indirect benefits channeled via profitability.
creator: Illona Wisesa
creator: Lego Wospodo
rights: Copyright (c) 2026 Illona Wisesa, Lego Wospodo https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 1292
ending page: 1306
doi: 10.30640/akuntansi45.v7i1.7376

Dampak Board Independence dan Digital Competence terhadap Kinerja Keuangan Melalui Board Diversity
type: item
description: This study aims to analyze the effect of Board independence and Digital Competence on financial performance, with Board Diversity as an intervening variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2023-2025 period. This study uses a quantitative approach with explanatory research. The sampling technique used purposive sampling, resulting in 81 companies or 243 observational data over three years of the study. The data used are secondary data obtained from annual reports and company financial reports. Data analysis was performed using descriptive statistics, classical assumption tests, multiple linear regression analysis, and the Sobel test with the help of IBM SPSS software. The results of the study indicate that Board independence and Digital Competence do not significantly influence company financial performance. In addition, Board independence and Digital Competence also do not significantly influence Board Diversity. Meanwhile, Board Diversity has a positive and significant effect on company financial performance. The results of the mediation test indicate that Board Diversity is unable to mediate the influence of Board independence and Digital Competence on company financial performance. This study shows that Board Diversity is a factor that plays an important role in improving company financial performance, so companies need to strengthen the implementation of Board Diversity policies as part of their corporate governance strategy to face the challenges of digital transformation and increasingly complex industrial competition.
creator: Nursafitri Ade Kamula
creator: Chaerul Adhim
creator: Asmawati Asmawati
rights: Copyright (c) 2026 Nursafitri Ade Kamula, Chaerul Adhim, Asmawati Asmawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 7
number: 1
starting page: 1307
ending page: 1323
doi: 10.30640/akuntansi45.v7i1.7467

Kepatuhan Wajib Pajak Kendaraan Bermotor: Analisis Pengaruh Kualitas Sistem Layanan Pajak dan Literasi Perpajakan
type: item
description: This study aims to examine the effect of tax service quality and tax literacy on motor vehicle taxpayer compliance at SAMSAT Dompu Regency. This research uses a quantitative approach with a survey method. The population in this study is all registered motor vehicle taxpayers at SAMSAT Dompu Regency totaling 21,074 taxpayers, with a sample of 100 respondents determined using the Slovin formula with accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 32.0. The results show that: (1) tax service quality has a positive and significant effect on motor vehicle taxpayer compliance (t = 3.634, Sig. <0.001); (2) tax literacy has a positive and significant effect on motor vehicle taxpayer compliance (t = 4.015, Sig. <0.001); and (3) tax service quality and tax literacy simultaneously have a positive and significant effect on motor vehicle taxpayer compliance (F = 31.659, Sig. <0.001) with a coefficient of determination (R²) of 0.395 or 39.5%. These findings indicate that improving the quality of tax services and increasing community tax literacy are two strategic factors in increasing motor vehicle taxpayer compliance in Dompu Regency.
creator: Nayasafitri Ramadani
creator: Nurul Hayat
creator: Dian Urna Fasihat
rights: Copyright (c) 2026 Nayasafitri Ramadani, Nurul Hayat, Dian Urna Fasihat https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-23
publication date: 2026-07-23
volume: 7
number: 1
starting page: 1324
ending page: 1343
doi: 10.30640/akuntansi45.v7i1.7510

Analisis Penerapan Sistem Pengendalian Manajemen untuk Meningkatkan Kinerja Perusahaan pada Klinik Utama Jantung Hasna Medika Serang
type: item
description: This study aims to analyze the implementation of a management control system in improving organizational performance at Hasna Medika Serang's Main Heart Clinic, a private healthcare provider operating in an increasingly competitive healthcare environment. The study adopts a qualitative approach using descriptive methods to provide an in-depth understanding of the management control practices implemented by the organization. Data were collected through interviews with company representatives and supported by relevant documentation to ensure the validity of the findings. The results indicate that the clinic has implemented a relatively effective management control system through several key stages, including strategic planning, budget preparation, work program implementation, performance monitoring, and evaluation. These management control activities contribute to better coordination among employees, more efficient resource allocation, and improved decision-making processes. Furthermore, the implementation of a structured and communicative management control system has enhanced the effectiveness and efficiency of organizational operations in achieving strategic objectives while maintaining service quality. The study concludes that continuous improvement in employee understanding of the company's vision, mission, and organizational goals, together with a stronger and more systematic performance evaluation mechanism, is essential for sustaining organizational performance and strengthening the clinic's competitiveness in the future.
creator: Azmi Afifah
creator: Mochamad Fahru Komarudin
rights: Copyright (c) 2026 Azmi Afifah, Mochamad Fahru Komarudin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1344
ending page: 1349
doi: 10.30640/akuntansi45.v7i1.7362

Pengaruh Kemudahan Layanan Samsat dan Kesadaran Wajib Pajak terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor di Kabupaten Dompu
type: item
description: This study aims to analyze the influence of the convenience of Samsat services and taxpayer awareness on compliance with motor vehicle tax payments in Dompu Regency. This study employs a quantitative approach with a sample size of 96 motor vehicle taxpayers selected using purposive sampling. Data were collected through a questionnaire and analyzed using multiple linear regression with the aid of SPSS version 23. The results show that the convenience of Samsat services has a positive and significant effect on compliance with motor vehicle tax payments. Taxpayer awareness also has a positive effect on tax compliance. Taken together, the convenience of Samsat services and taxpayer awareness have a significant effect on compliance with motor vehicle tax payments in Dompu Regency. These findings underscore the need to improve the quality of Samsat services and provide continuous tax education to foster taxpayer compliance. Local governments also need to expand digital services, strengthen public outreach, and provide complaint mechanisms that are responsive, transparent, and easily accessible to the public.
creator: Mardiani Mardiani
creator: Chairul Adhim
creator: Fahrudin Fahrudin
rights: Copyright (c) 2026 Mardiani Mardiani, Chairul Adhim, Fahrudin Fahrudin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1350
ending page: 1363
doi: 10.30640/akuntansi45.v7i1.7649

Peran Literasi Digital dan Inklusi Keuangan terhadap Kinerja Keuangan UMKM melalui Efektivitas Pemasaran Digital sebagai Variabel Mediasi
type: item
description: This study aims to examine and analyze the role of digital literacy and financial inclusion on the financial performance of MSMEs through digital marketing effectiveness as a mediating variable. This research uses an associative quantitative method. The population in this study consists of MSMEs in Dompu Regency that carry out digital marketing. The required sample size is 105 respondents, referring to the determined analysis of 5 to 10 times the number of indicators used. Data were analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) approach with the assistance of SmartPLS V4 software. Of the 7 hypotheses, 3 were accepted and 4 were rejected. Digital literacy does not have a significant effect on financial performance. Financial inclusion does not have a significant effect on financial performance. Digital literacy does not have a significant effect on digital marketing effectiveness. Financial inclusion has a positive and significant effect on digital marketing effectiveness. Digital marketing effectiveness has a positive and significant effect on financial performance. Digital marketing effectiveness does not mediate the effect of digital literacy on financial performance. Digital marketing effectiveness significantly mediates the effect of digital literacy on financial performance.
creator: Astri Dwi Mulyawati
creator: Mulyati Mulyati
creator: Fahrudin Fahrudin
rights: Copyright (c) 2026 Astri Dwi Mulyawati, Mulyati Mulyati, Fahrudin Fahrudin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 7
number: 1
starting page: 1364
ending page: 1381
doi: 10.30640/akuntansi45.v7i1.7650