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 Koneksi Militer Terhadap Kinerja Keuangan Perusahaan pada Perusahaan Sub Sektor Logam dan Mineral Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2023
items: Peran Akuntansi Lingkungan dalam Meningkatkan Kinerja Lingkungan Perusahaan
items: Analisis Bibliometrik dari Corporate Social Responsibility sebagai Variabel Strategi Praktik Penghapusan Pajak
items: Dampak Kesadaran Wajib Pajak dan Kualitas Layanan Pegawai Pajak Terhadap Kepatuhan Wajib Pajak Badan yang Dimoderasi oleh E-System
items: Analisis Strategi Peningkatan Kepercayaan Investor Pasca Skandal Laporan Keuangan
items: Pengaruh Penerapan Good School Governance Terhadap Pengelolaan Keuangan dengan Transparansi sebagai Variabel Moderasi pada Sekolah Dasar (SD) di Kabupaten Aceh Barat Daya
items: Pengaruh Penerapan Sistem Pengendalian Internal, Penggunaan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Pelaporan Keuangan pada Pemerintah Provinsi Aceh
items: Pengaruh Motivasi Kerja dan Kompetensi Kerja terhadap Prestasi Salesman
items: Perubahan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Blockchain pada PT Bank Rakyat Indonesia (BRI)
items: Analisis Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) pada Puskesmas Kuala Bhee Kabupaten Aceh Barat
items: Efektivitas Akuntansi Forensik dan Audit Investigasi dalam Pencegahan dan Deteksi Fraud
items: The Influence of Artificial Intelligence and Digital Literacy on Repurchase Intention Through Customer Satisfaction Among Tokopedia Users
items: Analisis Teknik Audit Berbantuan Komputer dalam Mendeteksi Fraud (Kecurangan)
items: Peran Akuntansi Forensik dalam Mendeteksi Kecurangan Laporan Keuangan
items: Analisis Strategi Pemasaran dalam Meningkatkan Volume Penjualan UMKM Pasar Cigombong Kecamatan Warungkiara, Kabupaten Sukabumi
items: Pengaruh Aktivitas, Leverage, Profitabilitas terhadap Nilai Perusahaan Transportasi
items: Literatur Review Perpajakan Deviden Yang Terideks Scopus Tahun 2021-2024
items: Analisis Pendapatan Usaha Tani Sayuran Hidroponik di CV Asma Hidroponik Kota Palu
items: Pengaruh Penggunaan E-Wallet terhadap Pengelolaan Keuangan Karyawan PT Permodalan Nasional Madani (PNM)
items: Analisis Manfaat Media Sosial dalam Mengembangkan Usaha Kecil Menengah
items: Analisis Uji Perbedaan Profitabilitas Sebelum dan Saat Terjadinya Konflik antara Israel dengan Palestina
items: Strategi Penentuan Harga UMKM Klinik Kecantikan Berbasis Persepsi Nilai, Daya Beli, dan Keberlanjutan Usaha
items: Penerapan Activity-Based Costing pada Biaya Pendidikan
items: Analisis Kinerja Pengelolaan Pendapatan Asli Daerah di Kabupaten Bone Bolango
items: Analisis Tingkat Kemandirian Keuangan Badan Layanan Umum Daerah (BLUD) pada RSUD Toto Kabila
items: Analisis Studi Kelayakan Bisnis pada UMKM
items: Tax Planning and Business Entity Market Value: Insights from the Mining Sector in Indonesia
items: Pengaruh Pemahaman, Sanksi Perpajakan dan Tingkat Kepercayaan Kepada Pemerintah terhadap Kepatuhan Wajib Pajak dalam Membayar PBB-P2 di Kelurahan Ringinanom Kecamatan Nganjuk Kabupaten Nganjuk
items: Pengaruh Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
items: Pengaruh Perencanaan Pajak, Penjualan Bersih, Manajemen Laba dan Profitabilitas terhadap Pajak Penghasilan Badan Terutang
items: Analisis Pemanfaatan Teknologi Informasi dan Komunikasi dalam UMKM untuk Meningkatkan Daya Saing di Era Revolusi Industri 4.0
items: Analisis Kinerja Keuangan Menggunakan Metode Du Pont pada Bank Badan Usaha Milik Negara dan Bank Badan Usaha Milik Daerah
items: Pengaruh Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia di Kabupaten Kebumen
items: Analisis Peminatan Siswa SMA terhadap Prodi Akuntansi Publik Secara Digital
items: Pengaruh Kualitas Pembiayaan Murabahah Terhadap Kepuasan Nasabah pada Bank Syariah Indonesia KCP. Watampone
items: Analisis Efektivitas Pengendalian Piutang Tak Tertagih pada PT. Astra International TBK Periode 2020–2024
items: Pengaruh Transformasi Digital dan Modal Intelektual Terhadap Kinerja Keuangan pada Perusahaan Media and Entertainment Bei 2019-2023
items: Pengaruh Kemudahan Transaksi dan Kepercayaan Konsumen terhadap Penggunaan GoPay untuk Meningkatkan Transaksi Perilaku Konsumtif Mahasiswa
items: Analisis Sistem Pengendalian Penerimaan dan Pengeluaran Kas sebagai Pilar Akuntabilitas Keuangan pada Perusahaan X
items: Pengaruh Kualitas Pelayanan Bank Syariah terhadap Kepuasan Mahasiswa Universitas Sains Islam Al Mawaddah Warrahmah Kolaka Sebagai Nasabah Bank Syariah
items: Analisis Harga Pokok Penjualan AMDK ASA dan Dampaknya terhadap Strategi Penetapan Harga
items: Analisis Perlakuan Akuntansi Terhadap Aset Bersejarah Berupa Bangunan dan Kereta Lori di PT Madubaru Yogyakarta Menurut PSAP 07 Tahun 2022
items: Analisis Rasio Keuangan PT. Gruti Lestari Pratama Periode 2019-2023
items: Management Risiko sebagai Pemoderasi dalam Hubungan ESG Disclosure terhadap Kinerja Keuangan pada Industri Tambang 2021-2024
items: Inovasi dalam Proses Operasional Kantor Konsultan Pajak: Penerapan Matriks Pengendalian Transaksi sebagai Strategi Preventif Kesalahan Pelaporan
items: Analisis Biaya Diferensial Sebagai Alat Pengambilan Keputusan Jangka Pendek dalam Optimalisasi Laba pada Penggilingan Bakso Wonogiri di Bekasi
items: Pengaruh Komite Audit dan Firm Size terhadap Financial Restatement: Tinjauan Perspektif Pengujian Substantif pada Perusahaan BEI 2021–2023
items: Analisis Program Restrukturisasi Perbankan pada Masa Pandemi Covid-19 di Indonesia (Tahun 2019 - 2023)
items: Pengaruh Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi di Provinsi Sulawesi Tengah
items: Analisis Dampak Ukuran Perusahaan dan Manajemen Laba terhadap Tanggung Jawab Sosial Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia
items: Pengaruh FOMO (Fear Of Missing Out) Melalui Media Sosial Instagram Terhadap Sifat Impulsive Buying Mahasiswa STIE Surakarta
items: Pengaruh Presepsi Keamanan Bukti Transaksi Manual Terhadap Loyalitas Mahasiswa Sebagai Nasabah BMT Universitas Sains Islam Al-mawaddah Warrahmah Kolaka
items: Analisis Pembiayaan Modal Kerja Syariah dalam Mendukung Strategi Pengembangan Usaha oleh Bank Syariah Indonesia
items: Faktor Suku Bunga, Kepercayaan, Transparansi, dan Edukasi Keuangan terhadap Praktik Akuntansi Keuangan di Koperasi Wilayah Kabupaten Nganjuk
items: Analisis Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dengan Sosialisasi Pajak Sebagai Variabel Moderasi Dalam Membayar PBB di Desa Sumberpinang Kecamatan Pakusari, Jember
items: Pengaruh Literasi Keuangan dan Kualitas Laporan Keuangan Terhadap Kinerja UMKM
items: The ESG Paradox: Sustainability Scores and Carbon Costs
items: Pengaruh Background Pendidikan Ekonomi dan Diversitas Gender terhadap Tingkat Utang pada Perusahaan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia
items: Analisis Penerapan Debt to Equity Ratio Menurut Sak dan Peraturan Pajak sebagai Dasar Pemeriksaan Pajak
items: Analisis Efektivitas Coretax dalam Meningkatkan Penerimaan Pajak Negara: Studi Kasus pada Direktorat Jenderal Pajak
items: Pengaruh Literasi Keuangan, Financial Self Efficacy, dan Lifestyle terhadap Pengelolaan Keuangan Pribadi Mahasiswa/I Akuntansi
items: Analisis Komparatif Transformasi Kebijakan Pemotongan PPh Pasal 21 Antara PER-16/PJ/2016 dan PP No. 58 Tahun 2023
items: Pengaruh Persepsi Kemudahan, Risiko, dan Iklan terhadap Minat Gen Z Boyolali dalam Menggunakan Dompet Digital
items: Analisis Kesadaran Pelaku UMKM dalam Menyusun Laporan Keuangan
items: Membuka Kunci Keberhasilan Akuisisi Bakat: Analisis Jalur Variabel Rekrutmen dan Seleksi yang Berdampak pada Kinerja Karyawan dan Hasil Organisasi
items: Pengaruh Pandemi Covid-19 terhadap Return Saham pada Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI
items: Analisis Dampak Manajemen Laba dan Struktur Modal terhadap Nilai Perusahaan
items: Analisis Pengaruh Kemudahan Akses, Persepsi Kemanfaatan, Dan Financial Literacy terhadap Pengguna Paylater Oleh Gen Z Di Surakarta

Pengaruh Koneksi Militer Terhadap Kinerja Keuangan Perusahaan pada Perusahaan Sub Sektor Logam dan Mineral Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2023
type: item
description: The purpose of this study is to evaluate the impact of the presence of military connections on financial performance in companies belonging to the metals and minerals sub-sector, and listed on the IDX during the period 2017 to 2023. The main focus of the problem in this study is whether the presence of military connections has an influence on the company's financial performance. The approach used in this study is panel data regression, with data processing done using EViews13 software. The sample selection was carried out using purposive sampling technique, which resulted in 6 companies as research samples, with an observation time span of 7 years. Overall, there are 30 observation units. This study analyzes two main variables, namely military connections and company financial performance, both of which are measured using a ratio scale and sourced from secondary data. Based on the results of the analysis, it was found that military connections have an influence on the financial performance of companies included in the metals and minerals sub-sector on the IDX.
creator: Agam Akmaluddin
creator: Elviza Elviza
creator: Intan Rizkia Chudri
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 01
ending page: 15
doi: 10.30640/akuntansi45.v6i2.4822

Peran Akuntansi Lingkungan dalam Meningkatkan Kinerja Lingkungan Perusahaan
type: item
description: This study aims to explore in depth how the implementation of environmental accounting can significantly contribute to improving environmental performance in a company's operational activities. This study focuses on understanding the mechanisms behind environmental accounting's role in encouraging companies to continuously improve their ecological impact management. Using a literature review approach, this study examines various relevant scientific sources to illustrate the concepts, practices, and strategic benefits of implementing environmental accounting. Specifically, environmental accounting encompasses the process of collecting, measuring, evaluating, and reporting data related to financial and environmental aspects, enabling companies to identify potential risks, efficiency opportunities, and potential environmental costs. The study's findings indicate that the implementation of environmental accounting plays a significant role in improving a company's environmental performance through the recording of ecological costs, environmental impact assessments, and the preparation of more accurate and transparent sustainability reports. This enables companies to manage their environmental responsibilities more systematically, efficiently, and accountably to support long-term sustainability.
creator: Syamsidar Syamsidar
creator: Ainun Arizah
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 16
ending page: 29
doi: 10.30640/akuntansi45.v6i2.5347

Analisis Bibliometrik dari Corporate Social Responsibility sebagai Variabel Strategi Praktik Penghapusan Pajak
type: item
description: Using bibliometric techniques, this study attempts to examine the evolution and relationship between tax avoidance and Corporate Social Responsibility (CSR). Using Publish of Perish software, secondary data were collected from indexed scientific publications between 2020 and 2024. VOSviewer software was used to track the relationship between research topics and trends as part of a quantitative descriptive study. The analysis findings show that more than 1,000 publications categorized into several main groups discuss CSR and tax avoidance. The visualization shows that CSR is often used by businesses to address social issues, increase credibility, and, in some cases, serve as a strategy to implement tax practices. This study makes a significant contribution to the accounting and tax literature by highlighting the direction, focus, and gaps in research that are still incomplete. All of these can be used by academics, practitioners, and others to better understand CSR and tax strategies in the business world.
creator: Febria Epti Anjani Ariputri
creator: Sri Andriani
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 30
ending page: 41
doi: 10.30640/akuntansi45.v6i2.5348

Dampak Kesadaran Wajib Pajak dan Kualitas Layanan Pegawai Pajak Terhadap Kepatuhan Wajib Pajak Badan yang Dimoderasi oleh E-System
type: item
description: This study aims to investigate the effect of corporate taxpayer awareness and the quality of tax officer services on corporate taxpayer compliance moderated by the E-System at the Tax Service, Counseling, and Consultation Office (KP2KP) of Sabang City in 2023. The research sample was determined using a random sampling method, with a sample size of 100 corporate taxpayers. Data analysis was conducted using Moderated Regression Analysis with E-Views13. The results show that corporate taxpayer awareness has a significant effect on corporate taxpayer compliance. In addition, the quality of tax officer services also has a significant effect on corporate taxpayer compliance. However, the E-System does not have a direct effect on corporate taxpayer compliance. Nevertheless, the E-System is proven to moderate the effect of corporate taxpayer awareness on corporate taxpayer compliance. Conversely, the E-System is unable to moderate the effect of tax officer service quality on corporate taxpayer compliance at the KP2KP of Sabang City. This study provides insight into the effectiveness of the E-System in improving taxpayer compliance.
creator: Putri Mirna Nadila
creator: Surna Lastri
creator: Tarmizi Gadeng
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 42
ending page: 57
doi: 10.30640/akuntansi45.v6i2.4824

Analisis Strategi Peningkatan Kepercayaan Investor Pasca Skandal Laporan Keuangan
type: item
description: The financial reporting scandal that struck eFishery in early 2024 triggered a major trust crisis among investors and other stakeholders. This article aims to analyze the strategies implemented by eFishery to restore investor confidence following the scandal and evaluate their broader impact on Indonesia’s startup ecosystem. The research adopts a descriptive qualitative approach with a case study method, relying on secondary data from news articles, audit reports, and academic literature on corporate governance and investor trust. The analysis reveals that eFishery employed strategic actions such as management restructuring, independent auditing, internal disciplinary enforcement, policy reform, and transparency enhancement. These measures reflect the company's commitment to good corporate governance as a means of rebuilding credibility and investor confidence. The study also provides valuable insights for other startups in Indonesia on the importance of accountability and business ethics for long-term sustainability.
creator: Sakina Papalia
creator: Ainun Arizah
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 58
ending page: 71
doi: 10.30640/akuntansi45.v6i2.5349

Pengaruh Penerapan Good School Governance Terhadap Pengelolaan Keuangan dengan Transparansi sebagai Variabel Moderasi pada Sekolah Dasar (SD) di Kabupaten Aceh Barat Daya
type: item
description: The purpose of this study was to test and analyze the effect of good school governance implementation on financial management moderated by transparency in Elementary Schools (SD) in Aceh Barat Daya District. Research data were collected through a list of questions/questionnaires and documentation studies. Hypothesis testing using Moderated Regression Analysis (MRA), simultaneous tests and partial tests are intended to determine simultaneously and partially the effect of independent variables on the dependent variable at a 95% confidence level (α = 0.05). The object of this research is about Good School Governance and Transparency and Financial Management (Elementary Schools (SD) in Aceh Barat Daya Regency). The sample size of this research is 74 respondents. The results of the study indicate that the implementation of good school governance has an effect on financial management in Elementary Schools (SD) in Aceh Barat Daya Regency. The implementation of good school governance has an effect and is significant on financial management moderated by transparency in Elementary Schools (SD) in Aceh Barat Daya Regency.
creator: Azanna Fasalli
creator: Zulkifli Umar
creator: Hendri Mauliansyah
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 72
ending page: 89
doi: 10.30640/akuntansi45.v6i2.4828

Pengaruh Penerapan Sistem Pengendalian Internal, Penggunaan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Pelaporan Keuangan pada Pemerintah Provinsi Aceh
type: item
description: This study aims to analyze the effect of the implementation of internal control systems, the use of information technology, and human resource competencies on the quality of financial reporting in the Aceh Provincial Government. Hypothesis testing was conducted using multiple linear regression methods, which include simultaneous and partial tests to determine the effect of independent variables on the dependent variable, both as a whole and individually, at a significance level of 5% (α = 0.05). The sample of this study consisted of 92 employees in the Aceh Provincial Government. The results of the analysis indicate that both simultaneously and partially, the three independent variables, namely the implementation of internal control systems, the use of information technology, and human resource competencies, have a significant influence on the quality of financial reporting in the Aceh Provincial Government. This study provides important insights for local government financial management, particularly in efforts to improve the quality of financial reporting through improvements in control systems, the use of technology, and the development of human resource competencies.
creator: Saifa Mijra Cofa
creator: Yusliana Yusliana
creator: Fitri Yunina
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 90
ending page: 104
doi: 10.30640/akuntansi45.v6i2.4829

Pengaruh Motivasi Kerja dan Kompetensi Kerja terhadap Prestasi Salesman
type: item
description: The implementation of this research has the purpose of understanding the influence of work motivation and work competence on the performance and achievements of salesmen in Pontianak City who sell products in traditional markets, retail and wholesale stores. This study is aimed at seeing the influence that occurs between one variable and a number of other variables that are being studied. The sampling method used is random sampling to provide an equal opportunity for all population members to be selected as samples. The salesmen surveyed distributed snacks, beverages, and essential goods, with a total of 31 participants. Multiple linear regression is applied to this study as an analysis method. After the data analysis was carried out, it was found that it work motivation did not affect salesman performance, while work competence had a positive effect on salesman performance. In addition, simultaneously, work motivation and competence had a positive effect on the performance of salesmen of snacks, beverages and basic necessities in the Pontianak area who sold in traditional markets, retail stores and wholesalers.
creator: Annas Rahmat Ramadhani
creator: Ryovaldo Evan Angello
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 105
ending page: 117
doi: 10.30640/akuntansi45.v6i2.5353

Perubahan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Blockchain pada PT Bank Rakyat Indonesia (BRI)
type: item
description: The rapid development of digital technology has encouraged financial institutions to innovate in improving the quality of financial reporting. One such innovation is the use of blockchain technology, which offers transparency, reliability, and efficiency in data processing. This study aims to analyze the changes in financial statement quality before and after the implementation of blockchain technology at PT Bank Rakyat Indonesia (BRI). Using a descriptive qualitative approach, the study relies on secondary data obtained from annual reports and supporting documents. The findings indicate an improvement in the transparency of information, accuracy of data, reporting timeliness, and consistency in financial statement presentation after blockchain initiatives were introduced. Furthermore, the application of blockchain is found to enhance corporate governance through the delivery of more trustworthy and tamper-resistant financial reports. The novelty of this research lies in its contextual focus on a national financial institution and the comparative analysis applied based on international financial reporting standards.
creator: Dermawan Dermawan
creator: Ainun Arizah
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 118
ending page: 131
doi: 10.30640/akuntansi45.v6i2.5346

Analisis Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) pada Puskesmas Kuala Bhee Kabupaten Aceh Barat
type: item
description: This study aims to evaluate the management of the Health Operational Assistance Fund (BOK) at the Kuala Bhee Health Center, West Aceh Regency, during the period 2022 to 2024. The method used in this research is quantitative descriptive analysis, which is an approach used to describe data systematically, factually, and accurately based on actual conditions in the field, with the main focus on the management of BOK funds. The analysis was conducted using the effectiveness ratio. The results showed that the management of BOK funds at the Kuala Bhee Health Center has referred to the provisions of the Regulation of the Minister of Health of the Republic of Indonesia Number 18 of 2024, which includes the stages of planning, implementing activities, reporting, and monitoring and evaluation. The level of BOK budget realization in 2022 and 2024 was classified as effective because the percentage of realization was in the range of 90-100%. This indicates that the management of funds is carried out well, although there is still a large remaining budget. Meanwhile, in 2023, the budget realization rate was in the range of 80-90%, indicating that the management of funds in that year was quite effective.
creator: Ferdyan Ardhana
creator: Irmawati Irmawati
creator: Cut Fitrika Syawalina
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 132
ending page: 150
doi: 10.30640/akuntansi45.v6i2.4830

Efektivitas Akuntansi Forensik dan Audit Investigasi dalam Pencegahan dan Deteksi Fraud
type: item
description: This study aims to clarify and deepen understanding of the effectiveness of forensic accounting and audit investigations in fraud prevention and detection. Using a descriptive approach and literature review, this study examines various scientific sources related to the concepts, techniques, and effectiveness of both fields. The study's findings demonstrate that forensic accounting plays a strategic role in uncovering fraud cases because it can generate strong legal evidence through the application of in-depth forensic analysis techniques, such as document examination, digital data analysis, and transaction reconstruction. Investigative audits, on the other hand, identify weaknesses in internal controls so organizations can implement policy improvements to minimize the potential for future fraud. This study also confirms that the synergy between investigative and forensic analysis methods can strengthen oversight systems and increase transparency and accountability. This combination not only helps detect fraud more effectively but also supports the implementation of better governance within an organization.
creator: Warda Toatubun
creator: Ainun Arizah
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 151
ending page: 164
doi: 10.30640/akuntansi45.v6i2.5355

The Influence of Artificial Intelligence and Digital Literacy on Repurchase Intention Through Customer Satisfaction Among Tokopedia Users
type: item
description: The advancement of digital technology has accelerated the adoption of Artificial Intelligence (AI) across e-commerce platforms. Tokopedia, one of Indonesia’s largest marketplaces, has implemented AI features such as chatbots and recommendation systems to improve user experience. However, the effectiveness of AI in driving customer satisfaction and loyalty remains contested. This study investigates the impact of AI-based system quality, information quality, and service quality on customer satisfaction and its effect on repurchase intention. Digital literacy is also examined as an independent variable influencing user satisfaction. The DeLone & McLean IS Success Model serves as the theoretical framework, using a quantitative approach and multiple linear regression analysis on data from 135 Tokopedia users. The results show that system, information, and service quality significantly affect satisfaction, while digital literacy does not. Customer satisfaction positively influences repurchase intention and mediates the relationship between information quality and repurchase intention. This study contributes theoretically by applying the IS Success Model to an AI-driven e-commerce context and offers practical insights for enhancing user-centric and inclusive digital service design.
creator: Vincent Williamson
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 165
ending page: 179
doi: 10.30640/akuntansi45.v6i2.5356

Analisis Teknik Audit Berbantuan Komputer dalam Mendeteksi Fraud (Kecurangan)
type: item
description: This study aims to explain how computer-aided audit techniques are applied in detecting fraud. The research employs a literature review approach by examining findings from previous journal articles. Data were gathered through an in-depth review of studies discussing Computer Aided Audit Techniques (CBT) published between 2012 and 2025 in various national journals indexed from SINTA 1 to SINTA 5. The review shows that CBT represents an audit method that integrates information technology to support every stage of the audit process, beginning with planning and continuing through evidence collection, analysis, and final reporting. The use of these tools enhances auditors’ ability to process large volumes of electronic data, identify unusual patterns, and perform more comprehensive testing than traditional manual procedures. The findings indicate that the implementation of CBT significantly strengthens the quality, effectiveness, and efficiency of audit work by accelerating data processing, improving the accuracy of analytical procedures, and increasing the likelihood of detecting irregularities or fraud indicators. Overall, the literature confirms that CBT plays an essential role in modern auditing practices and serves as a valuable instrument for improving fraud detection in increasingly digitalized organizational environments.
creator: Ladi Elsa Gita Bualemo
creator: Ainun Arizah
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 180
ending page: 191
doi: 10.30640/akuntansi45.v6i2.5357

Peran Akuntansi Forensik dalam Mendeteksi Kecurangan Laporan Keuangan
type: item
description: Financial reports have a central role in providing reliable information to stakeholders, especially for companies that have gone public. However, these reports are vulnerable to fraudulent practices that can harm many parties. Forensic accounting is present as an investigative approach that is able to identify and reveal irregularities in financial reports. This study aims to examine the role of forensic accounting in detecting incidents through a systematic literature review of 21 scientific articles published between 2021 and 2025. The results of the study indicate that the effectiveness of forensic accounting in detecting fraud varies, depending on the industry sector, the methods used, and the context of investigating each study. In general, forensic accounting has been shown to make a significant contribution to uncovering financial report manipulation, strengthening internal controls, and encouraging transparency through collaboration with investigative audits and independent reporting systems. However, several studies note that the contribution of forensic accounting is not always direct to fraud prevention, but still has strategic value in supporting the audit and investigation process. These findings emphasize the importance of developing more comprehensive forensic accounting, especially in Indonesia, in order to improve the quality of financial reporting and strengthen the integrity of the financial system as a whole.
creator: Nia Nafilah Andani
creator: Ainun Arizah
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 192
ending page: 211
doi: 10.30640/akuntansi45.v6i2.5358

Analisis Strategi Pemasaran dalam Meningkatkan Volume Penjualan UMKM Pasar Cigombong Kecamatan Warungkiara, Kabupaten Sukabumi
type: item
description: This study utilizes a qualitative research design with a case study approach, applying data source triangulation through observation, interviews, and documentation to identify the strategies adopted by MSMEs in Cigombong Market to increase their sales volume. Data were obtained from both primary and secondary sources, involving seven informants consisting of several shop owners and three consumers to provide a comprehensive perspective on market practices. The results show that MSMEs tend to implement straightforward yet adaptive marketing strategies that respond to current market dynamics, including setting competitive prices, promoting products through informal social networks, and offering personalized services to strengthen customer relationships. The findings also highlight that effective management of marketing resources particularly in distribution, supply availability, and simple logistics arrangements plays a vital role in sustaining business operations amid competition. In addition, some MSMEs have begun adopting basic digital tools, such as WhatsApp and widely used social media platforms, to broaden their promotional reach and communicate with customers more efficiently, all without requiring substantial financial investment. Overall, the study demonstrates that flexible marketing efforts combined with resource-efficient management contribute significantly to supporting the sustainability and growth of MSMEs in traditional market settings.
creator: Moh Taufik Hidayat
creator: Elan Eriswanto
creator: Sulaeman Sulaeman
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 212
ending page: 222
doi: 10.30640/akuntansi45.v6i2.5359

Pengaruh Aktivitas, Leverage, Profitabilitas terhadap Nilai Perusahaan Transportasi
type: item
description: This study aims to analyze the influence of profitability and leverage on firm value, while also assessing the moderating role of activity and profitability in land transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A distinguishing feature of this research is the incorporation of inflation and interest rates as additional moderating variables, offering a broader macroeconomic perspective that sets it apart from previous studies. Profitability in this study is proxied by Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and activity level is captured through Total Asset Turnover (TATO), each representing key financial indicators commonly used to evaluate corporate performance. By integrating both internal financial metrics and external economic factors, the study seeks to provide a more comprehensive understanding of how transportation firms respond to changing economic conditions and how these variables interact in shaping firm value. The findings are expected to contribute to empirical discussions in corporate finance, particularly regarding how profitability, leverage, and operational activity behave under varying inflationary pressures and interest rate environments, which are especially relevant for capital-intensive sectors such as land transportation.
creator: Leni Rusmini
creator: Evi Martaseli
creator: Venita Sofiani
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 223
ending page: 238
doi: 10.30640/akuntansi45.v6i2.5360

Literatur Review Perpajakan Deviden Yang Terideks Scopus Tahun 2021-2024
type: item
description: This study aims to describe recent developments in dividend tax research, focusing on the identification and analysis of relevant articles. A qualitative descriptive method is used with a literature review approach, utilizing data from Scopus, which includes 17 articles published between 2021 and 2024. The data were collected using the keyword "Dividend Tax" and analyzed to identify current research trends. The results show that the majority of studies on dividend tax utilize the difference-in-differences (DID) method, with six articles employing this approach. These studies focus on various aspects, such as dividend tax reform as an economic policy instrument, the impact of dividend tax on investment efficiency, the effect of dividend tax on investor behavior, and its influence on the market. Emerging research trends indicate that current attention is shifting towards utilizing tax incentives, better corporate governance, oversight in tax utilization, and the long-term investment prospects. This research contributes significantly to understanding the impact of dividend tax on the economy and illustrates the future direction of tax policies that may influence taxation practices and investment decisions across sectors.
creator: Richi Guali Padang
creator: Ida Farida Adi Prawira
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 239
ending page: 251
doi: 10.30640/akuntansi45.v6i2.4838

Analisis Pendapatan Usaha Tani Sayuran Hidroponik di CV Asma Hidroponik Kota Palu
type: item
description: The increasing demand for healthy food in urban areas has driven the development of modern agribusiness, such as hydroponics. This research aims to analyze the income and financial feasibility of hydroponic lettuce farming at CV Asma Hidroponik in Palu City as a case study. This study employed a descriptive quantitative method, with primary data collected over one month through observation and interviews. Financial feasibility was analyzed using calculations of cost, revenue, and the Revenue Cost Ratio (R/C Ratio). The results showed that a total production cost (fixed and variable) of IDR 6,380,183 generated a total revenue of IDR 7,500,000, resulting in a net profit of IDR 1,120,000 per month. An R/C Ratio of 1.18 was obtained. With an R/C Ratio greater than 1, this business is proven to be highly profitable and financially feasible to operate and develop. CV Asma Hidroponik has the potential to become a model for competitive urban agriculture. Crop diversification is recommended to expand market share and mitigate business risks.
creator: Fitri Aisyah
creator: Meity Ferdiana Paskual
creator: Armin Muis
creator: Santi Yunus
creator: Laendatu Paembonan
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 252
ending page: 262
doi: 10.30640/akuntansi45.v6i2.5362

Pengaruh Penggunaan E-Wallet terhadap Pengelolaan Keuangan Karyawan PT Permodalan Nasional Madani (PNM)
type: item
description: The advancement of digital technology has driven a significant transformation in how people conduct financial transactions. One of the most popular innovations is the use of e-wallets, which provide convenience and efficiency in transactions. This study aims to analyze the impact of e-wallet usage on financial management among employees of PT PNM, with consumer behavior serving as an intermediary variable. The research employs a quantitative method with regression analysis. The results show that e-wallet usage has a positive and significant impact on financial management. While e-wallets offer convenience in transactions, the study also found that usage without adequate financial awareness can lead to consumer behavior, which may disrupt personal financial stability. Therefore, financial literacy is crucial in the digital era to ensure that technologies like e-wallets are used wisely and effectively to support healthy personal financial management. The findings of this study provide valuable insights for companies and individuals to use digital technology more prudently, as well as highlight the importance of financial literacy education to raise financial awareness among society.
creator: Dede Puspa Pujia
creator: Aulia Salsabila
creator: Aulia Afiliyah Khasanah
creator: Marsyah Fauziah
creator: Yuspikarni Gulo
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 263
ending page: 273
doi: 10.30640/akuntansi45.v6i2.5363

Analisis Manfaat Media Sosial dalam Mengembangkan Usaha Kecil Menengah
type: item
description: This study aims to explore in-depth the use of social media in the development of Small and Medium Enterprises (SMEs), with a focus on the Lapak Kece Palu Shop located in Palu City. In today's digital era, social media not only functions as a means of communication but also a highly effective marketing tool because it can reach a wider audience at a relatively low cost. Through platforms such as Instagram, SMEs can promote products, increase interaction with customers, and strengthen brand image. This study used a qualitative descriptive method, with data collection techniques through in-depth interviews and direct observation of business owners. The results show that the use of social media, especially Instagram, plays a significant role in helping the Lapak Kece Palu Shop introduce products, expand market reach, and accelerate inventory turnover. However, obstacles were also identified such as a lack of consistency in content management and business owners' time constraints. Based on these findings, this study provides practical recommendations for SMEs to maximize their digital marketing strategies by maintaining consistent uploads, increasing content creativity, and building active interactions with customers.
creator: Muh Riswandi Palawa
creator: Andi Indriani Ibrahim
creator: Hawa Ramadani
creator: Jumriana Elsa Safitri
creator: Mutia Gurrata Ayyun
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 2
starting page: 274
ending page: 282
doi: 10.30640/akuntansi45.v6i2.5365

Analisis Uji Perbedaan Profitabilitas Sebelum dan Saat Terjadinya Konflik antara Israel dengan Palestina
type: item
description: The Israeli conflict over its occupation of the Gaza Strip, Palestine is one of the phenomena of the Boycott, Divestment and Sanctions Movement. Then to find out whether this boycott has an impact or not, of course, we must investigate the ability of companies affiliated with Israel to generate profits. The purpose of this study is to determine whether there is a variation in profitability before and during the Israeli-Palestinian conflict for the period 2023-2024 with the profitability ratios used, namely return on assets, return on equity, and net profit margin. The method used in this research is quantitative, and the subject of this research is quarterly financial data of companies listed on the Indonesia Stock Exchange. With Eviews 13, data assessment techniques include Wilcoxon Signed Rank Test and Paired Sample T-Test. Using return on equity, return on assets, and net profit margin ratios for the years 2023-2024, the findings of this study show no significant difference in profitability before and after the Israeli-Palestinian war. The profitability levels of Israeli-affiliated businesses were similar, and Indonesian businesses were not significantly affected by the boycott.
creator: Razi Zulmi
creator: Maidar Maidar
creator: Ermad Ermad
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 296
ending page: 308
doi: 10.30640/akuntansi45.v6i2.4827

Strategi Penentuan Harga UMKM Klinik Kecantikan Berbasis Persepsi Nilai, Daya Beli, dan Keberlanjutan Usaha
type: item
description: This study aims to explore pricing strategies adopted by micro, small, and medium enterprises (MSMEs) in the beauty service sector, focusing on a case study of A&S Derma Clinic in Palu City. Employing a qualitative approach with a phenomenological method, the research delves into managerial experiences in formulating pricing not solely based on cost calculations or market rates, but also grounded in customer perceived value, community purchasing power, and business sustainability. The findings reveal that a value-based pricing strategy serves as the primary approach, wherein prices are aligned with the benefits perceived by clients. A&S Derma Clinic demonstrates adaptive responses to the community’s economic conditions by offering discounts and accessible services. Moreover, pricing is strategically positioned as a tool to support long-term business stability. These insights underscore that pricing strategies within MSMEs encompass not only economic considerations but also reflect social and emotional dimensions that significantly influence overall business success.
creator: Sitti Aisyah
creator: Muh. Riswandi Palawa
creator: Andi Indriani Ibrahim
creator: Andi Muh. Aco
creator: Alyssa Putri Fasya Lubis
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 309
ending page: 320
doi: 10.30640/akuntansi45.v6i2.5366

Penerapan Activity-Based Costing pada Biaya Pendidikan
type: item
description: This study aims to explore pricing strategies adopted by micro, small, and medium enterprises (MSMEs) in the beauty service sector, focusing on a case study of A&S Derma Clinic in Palu City. Employing a qualitative approach with a phenomenological method, the research delves into managerial experiences in formulating pricing not solely based on cost calculations or market rates, but also grounded in customer perceived value, community purchasing power, and business sustainability. The findings reveal that a value-based pricing strategy serves as the primary approach, wherein prices are aligned with the benefits perceived by clients. A&S Derma Clinic demonstrates adaptive responses to the community’s economic conditions by offering discounts and accessible services. Moreover, pricing is strategically positioned as a tool to support long-term business stability. These insights underscore that pricing strategies within MSMEs encompass not only economic considerations but also reflect social and emotional dimensions that significantly influence overall business success.
creator: Tiara Putrirury Alamanda
creator: Aristanti Widyaningsih
creator: Denny Andriana
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 321
ending page: 330
doi: 10.30640/akuntansi45.v6i2.5367

Analisis Kinerja Pengelolaan Pendapatan Asli Daerah di Kabupaten Bone Bolango
type: item
description: In order to implement regional autonomy as described above, local governments are required to be able to recognize sectors that have great potential in encouraging regional development, especially through increasing Local Own-Source Revenue (PAD). PAD maximization can be realized by involving active community participation, especially in terms of tax and levy payments. The analysis technique used is the PAD growth formula and multiple regression analysis test to see the effect of local taxes and levies on PAD revenue. The results showed that based on the results of the calculation of the growth of Local Own-Source Revenue (PAD) in Bone Bolango Regency in the last 5 years, in 2019, there was an increase in PAD growth of 16.33% from the previous year. However, in 2020, there was a decrease in PAD growth of -0.76%. In 2021, there was a significant increase of 20.46%, anpd in 2022, there was an increase in PAD growth, even though it was only 0.45%. Furthermore, in 2023 there was an increase of 39.41%. The statistical test results show that local taxes and local retribution have a positive but insignificant effect on PAD receipts in Bone Bolango Regency.
creator: Nurshola Yusuf Taha
creator: Julie Abdullah
creator: Saprudin Saprudin
creator: Mohamad Abdul Radjak Masjhur
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 331
ending page: 341
doi: 10.30640/akuntansi45.v6i2.5368

Analisis Tingkat Kemandirian Keuangan Badan Layanan Umum Daerah (BLUD) pada RSUD Toto Kabila
type: item
description: The implementation of Regional Public Service Agencies (BLUD) in public hospitals is a response to the demands of public sector reform that call for efficiency, accountability, and improvement in the quality of health services. This study aims to analyze the financial independence level of RSUD Toto Kabila as one of the hospitals that has implemented the BLUD system in Bone Bolango Regency. The research was conducted using a quantitative approach through financial independence ratio analysis based on budget realization report data for the period 2014–2023. The results show that the financial independence level of RSUD Toto Kabila tends to increase year by year, but still shows dependence on government funding, especially in the early phases of BLUD implementation. Nevertheless, the trend of the hospital's original income growth indicates that efforts to improve efficiency and management based on good governance principles are starting to yield positive results. This finding indicates that the financial management flexibility provided through the BLUD status can encourage an increase in financial autonomy of hospitals if supported by adaptive managerial strategies and sound financial planning. This research contributes to the understanding of the effectiveness of the BLUD model in the context of strengthening the financial independence of regional hospitals and suggests the need to enhance managerial capacity and internal oversight to maintain the principles of accountability and transparency
creator: Titan Ngabito
creator: Saprudin Saprudin
creator: Novaliastuti Masiaga
creator: Silviana Taniu
creator: Mohamad Abdul Radjak Masjhur
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 342
ending page: 356
doi: 10.30640/akuntansi45.v6i2.5369

Analisis Studi Kelayakan Bisnis pada UMKM
type: item
description: This study aims to analyze the business feasibility of Arfer Outlet in Palu City as a form of MSMEs in the beverage sector. The research method uses a qualitative descriptive approach combined with quantitative analysis, focusing on two main aspects, namely the non-financial aspect and the financial aspect. The financial aspect is analyzed through five indicators, namely Net Present Value (NPV), Profitability Index (PI), Payback Period (PP), Internal Rate of Return (IRR), and Average Rate of Return (ARR). The results of the study show that the Arfer Outlet is financially feasible. This is shown by an NPV value of IDR 3,602,691 (positive), PI of 1.35, IRR of 48.93%, and ARR of 85.96%. Although the value of PP of 1.16 years slightly exceeds the economic life of the asset, the difference is still within reasonable limits so the business is still considered feasible. These findings confirm that financial indicators are able to provide an objective picture of business sustainability prospects. Thus, this study not only contributes to the literature on MSME business feasibility studies in the beverage sector, but also provides practical recommendations for the development of micro businesses in Indonesia.
creator: Ayu Kumala Dewi
creator: Maulana Indri
creator: Muhammad Din
creator: Munawarah Munawarah
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 357
ending page: 369
doi: 10.30640/akuntansi45.v6i2.5455

Tax Planning and Business Entity Market Value: Insights from the Mining Sector in Indonesia
type: item
description: This research endeavors to scrutinize the implication of tax planning strategies upon firm valuation within the mining sector enterprises listed on the Indonesia Stock Exchange throughout the observational period of 2018–2022. The study addresses the challenges precipitated by commodity price volatility and stringent fiscal regulations, particularly the Tax Regulation Harmonization Law of 2021, which profoundly impacts cash flow dynamics and investment attractiveness. The research methodology employs multiple linear regression analysis on a stratified sample of 28 corporations drawn from a comprehensive population of 62 entities, utilizing secondary data procured from annual financial statements accessed through www.idx.co.id. The independent variables encompassing tax planning efficacy are quantified through the Effective Tax Rate (ETR) and Tax Retention Rate (TRR), while firm valuation is assessed via the Price-to-Book Value (PBV) metric. The analytical findings demonstrate that ETR exerts a statistically significant negative influence upon PBV (p=0.016), whereas TRR exhibits no significant impact (p=0.541). Concurrently, ETR and TRR collectively influence PBV with statistical significance (p=0.001) and substantial explanatory power (R²=0.837). These empirical discoveries substantiate signalling theory, wherein efficient tax planning strategies function as positive market signals to investors, while simultaneously underscoring the critical importance of aggressive tax optimization approaches for enhancing market valuation within high-risk sectoral contexts. This research furnishes significant implications for regulatory authorities in fiscal oversight mechanisms and for corporate entities in post-pandemic financial optimization endeavors.
creator: Berwin Anggara
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 370
ending page: 389
doi: 10.30640/akuntansi45.v6i2.5445

Pengaruh Pemahaman, Sanksi Perpajakan dan Tingkat Kepercayaan Kepada Pemerintah terhadap Kepatuhan Wajib Pajak dalam Membayar PBB-P2 di Kelurahan Ringinanom Kecamatan Nganjuk Kabupaten Nganjuk
type: item
description: This study aims to analyze the influence of tax understanding, tax sanctions, and the level of trust in the government on taxpayers' compliance in paying the Rural and Urban Land and Building Tax (PBB-P2) in Ringinanom Village, Nganjuk District, Nganjuk Regency. The research population amounted to 800 taxpayers based on data from the Regional Revenue Agency (Bapenda) of Nganjuk Regency, with a sample of 270 respondents selected using the purposive sampling method. Data analysis was carried out through validity test, reliability test, classical assumption test, multiple linear regression, determination coefficient (R²), t-test, and F test with the help of SPSS software version 22. The results of the study show that partially the understanding of taxation, tax sanctions, and the level of trust in the government have a positive and significant effect on taxpayer compliance. These findings confirm that increasing tax literacy, strict enforcement of sanctions, and public trust in the government are important factors in encouraging taxpayer compliance in fulfilling PBB-P2 payment obligations.
creator: Jelita Puji Tricahyani
creator: Indrian Supheni
creator: Dwi Puji Rahayu
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 390
ending page: 401
doi: 10.30640/akuntansi45.v6i2.5456

Pengaruh Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
type: item
description: This study analyzes the effect of corporate governance on the financial performance of banks on the IDX for the period 2021-2023, with the independent variables of the board of directors, institutional ownership, and audit committee, as well as financial performance as measured by ROA. Using a quantitative approach with panel data regression, this study took a sample of 24 banking companies through purposive sampling based on the availability of annual reports and the implementation of good governance. Data was obtained from the company's annual report downloaded from the IDX. The results showed that the board of directors and institutional ownership had a positive and significant effect on banking financial performance, while the audit committee had no significant effect. Simultaneously, corporate governance consisting of the board of directors, institutional ownership, and audit committee has a significant effect on financial performance. The implication is that strengthening governance, especially through the effectiveness of the board of directors and institutional ownership, can improve the financial performance of banks and be a consideration for management, investors, and regulators in increasing transparency and effectiveness of governance in the banking sector.
creator: Athaya Fatin
creator: Zulkifli Umar
creator: Budi Safatul Anam
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 402
ending page: 415
doi: 10.30640/akuntansi45.v6i2.5446

Pengaruh Perencanaan Pajak, Penjualan Bersih, Manajemen Laba dan Profitabilitas terhadap Pajak Penghasilan Badan Terutang
type: item
description: This study aims to determine the influence of Tax Planning, Net Sales, Earnings Management, and Profitability on Corporate Income Tax Payable in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The measurement of corporate income tax payable is measured by the value of corporate income tax in the annual report. The sampling method used in this study is a purposive sampling method using Eviews 12 for data analysis. The data source in this study is quantitative data derived from annual financial reports with companies used as research samples with an observation period of 5 (five) years, resulting in a total sample of 65 samples. The analysis technique used is panel data regression. The results of this study indicate that the variables of tax planning, net sales, and profitability affect corporate income tax payable. Meanwhile, the variable of earnings management does not affect corporate income tax payable.
creator: Siti Mariah
creator: Harry Barli
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 416
ending page: 431
doi: 10.30640/akuntansi45.v6i2.5458

Analisis Pemanfaatan Teknologi Informasi dan Komunikasi dalam UMKM untuk Meningkatkan Daya Saing di Era Revolusi Industri 4.0
type: item
description: In the Industrial Revolution 4.0 era, MSMEs are faced with significant challenges and opportunities through the use of Information and Communication Technology (ICT). This study aims to analyze the extent to which ICT is used by MSMEs in Indonesia and how this utilization can improve business competitiveness. The method used is quantitative with a survey of 150 MSME actors in North Sumatra and Java as a representative sample. The variables studied include the use of social media, e-commerce platforms, information systems, and the use of other digital technologies; as well as competitiveness indicators such as market size, operational efficiency, product innovation, and turnover growth. The results show that the level of ICT utilization has a significant positive effect on MSME competitiveness. The main inhibiting factors are limited digital literacy, investment capital, and network infrastructure. The need for digital training, government policy support, and access to technology facilities so that MSMEs can compete in local and global markets.
creator: Feryanto Nababan
creator: Trisnawati Hutagalung
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 432
ending page: 445
doi: 10.30640/akuntansi45.v6i2.5447

Analisis Kinerja Keuangan Menggunakan Metode Du Pont pada Bank Badan Usaha Milik Negara dan Bank Badan Usaha Milik Daerah
type: item
description: This research intends to examine the financial capabilities of state-owned banks (BUMN) and regional-owned banks (BUMD) in Indonesia through the Du Pont Sistem Analysis approach. The study subjects include BUMN Banks such as Bank BRI, Bank BNI, Bank Mandiri, and Bank BTN, along with BUMD Banks like Bank BJB and Bank BJTM, covering a research duration of five years from 2020 to 2024. The Du Pont method is utilized as it offers an all-encompassing view of a company's financial performance via three key financial ratios: Net Profit Margin (NPM), Total Assets Turnover, and Return On Investment (ROI). The findings of this research show that state-owned banks typically exhibited more consistent and stable performance compared to regionally owned banks throughout the analyzed period. BRI and Mandiri have consistently achieved high Net Profit Margins (NPM) by sustaining operational efficiency and enhancing credit management, leading to relatively stable earnings even amid uncertain national economic situations, especially during the COVID-19 pandemic. Additionally, the Total Asset Turnover (TATO) of government-owned banks shows greater asset utilization efficiency when compared to regionally owned banks. In contrast, banks like BJB and BJTM, which are regionally owned, demonstrated more variable performance on a yearly basis. This arises from constrained business growth, reduced asset capacity relative to state-owned banks, and heightened reliance on income from the credit sector, which is susceptible to financing risks. State-owned banks generally exhibit lower NPM and TATO ratios, leading to a suboptimal ROI in comparison to private banks.
creator: Nabila Aura Putri
creator: M. Ikhwan Maulana Haeruddin
creator: Annisa Paramaswary Aslam
creator: Anwar Ramli
creator: Nurman Nurman
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 446
ending page: 474
doi: 10.30640/akuntansi45.v6i2.5448

Pengaruh Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia di Kabupaten Kebumen
type: item
description: This study aims to determine and analyze the effect of Special Allocation Funds (DAK) on the Human Development Indeks (HDI) in Kebumen Regency. The HDI is a comprehensive indicator used to measure the quality of human development in three main dimensions, namely health, education, and per capita expenditure. Local governments are encouraged to continue improving HDI achievements to create sustainable and equitable development. One of the efforts undertaken is through the optimization of DAK usage, which is sourced from the state budget, to support development priorities in the region. This study employs a quantitative approach using secondary data in the form of time series data from 2020 to 2024. Data was obtained from the Badan Pusat Statistik (BPS), the Regional Finance and Revenue Management Agency (BPKPD), and the Local Government of Kebumen District. The analysis technique used was simple linear regression using SPSS software. The results of the study indicate that DAK has a positive impact on the HDI in Kebumen Regency, with a regression coefficient value of 0,012. This suggests that an increase in DAK allocation contributes to improving the quality of human development in the region.
creator: Revita Hazna
creator: Evi Grediani
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 475
ending page: 486
doi: 10.30640/akuntansi45.v6i2.5459

Analisis Peminatan Siswa SMA terhadap Prodi Akuntansi Publik Secara Digital
type: item
description: High school students' interest in digital-based Public Financial Accounting is influenced by various interrelated factors. This article aims to analyze the level of interest of high school students in Public Financial Accounting in the context of digital development. This study used quantitative methods with a survey approach to identify factors influencing this interest. The results indicate that students' perceptions of accounting knowledge play a significant role in shaping their interest in this field. Furthermore, students' views on job prospects in public financial accounting, particularly digital-based ones, also influence their decision to choose a study program. The role of teachers and parents has also proven significant in providing guidance, motivation, and initial understanding of the importance of accounting in public financial management. However, some students still lack a comprehensive understanding of the scope and role of Public Financial Accounting. Therefore, schools are expected to increase their outreach efforts and innovative learning to attract students' interest in studying Public Financial Accounting digitally.
creator: Gladys Farah Diba
creator: Hurian Kamela
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 487
ending page: 500
doi: 10.30640/akuntansi45.v6i2.5449

Pengaruh Kualitas Pembiayaan Murabahah Terhadap Kepuasan Nasabah pada Bank Syariah Indonesia KCP. Watampone
type: item
description: This study aims to determine the quality of murabahah financing has a significant positive effect on customer satisfaction at Bank Syariah Indonesia. This study specifically examines the effect of the quality of murabahah financing on customer satisfaction at Bank Syariah Indonesia KCP Watampone. By increasing customer satisfaction with Islamic banking, this research can contribute to the development of Islamic banking theory and practice, especially in understanding the influence of the quality of murabahah financing on customer satisfaction. This study can provide recommendations to improve the quality of murabahah financing and customer satisfaction at Bank Syariah Indonesia KCP Watampone. This study uses quantitative research. This type of research is a survey research. Survey research is a study that uses a questionnaire as a research instrument. The sampling technique used in this study is a non-probability sampling technique (non-random sample) with a stratified random sampling method (stratified sample), with 100 respondents. This variable consists of the dependent variable, namely customer satisfaction (Y) and the independent variable, namely the quality of murabahah financing (X). The collected data were analyzed using classic assumption tests, statistical tests, and hypothesis testing. The results showed that the quality of murabahah financing has a very significant and strong influence on customer satisfaction at Bank Syariah Indonesia KCP Watampone. With a contribution of 80.8%, the quality of murabahah financing is proven to be a dominant factor in determining customer satisfaction.
creator: Kaswia Kaswia
creator: Muhammad Yamin
creator: Rina Novianty
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 516
ending page: 530
doi: 10.30640/akuntansi45.v6i2.5450

Analisis Efektivitas Pengendalian Piutang Tak Tertagih pada PT. Astra International TBK Periode 2020–2024
type: item
description: This study aims to analyze the effectiveness of uncollectible accounts receivable control at PT Astra International Tbk for the period 2020–2024. The research employs a descriptive method with a quantitative approach using financial ratios (delinquency ratio, collection ratio, and allowance adequacy ratio), as well as a qualitative approach by interpreting the ratio results in relation to the company’s internal control system. The data used are secondary data obtained from the company’s financial statements. The findings show that the delinquency ratio consistently decreased to below 1% over the last three years, reflecting the company’s success in minimizing bad debts. The collection ratio exceeded 99% and even reached 100% in 2022, indicating the effectiveness of its collection procedures. However, the allowance adequacy ratio revealed that the company set aside reserves significantly higher than the actual uncollectible receivables, sometimes 10–50 times greater, which demonstrates management’s prudence but may reduce resource efficiency. Overall, PT Astra International Tbk’s internal control system is considered effective in maintaining receivables quality and ensuring smooth cash flow, although the practice of excessive provisioning suggests inefficiency in resource allocation.
creator: Gitalis Natarina
creator: Nurfahmi Nurfahmi
creator: Resky Irfika
creator: Faried Ma’ruf
creator: Samirah Dunakhir
creator: Alia Rezki Amalia
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 531
ending page: 541
doi: 10.30640/akuntansi45.v6i2.5461

Pengaruh Transformasi Digital dan Modal Intelektual Terhadap Kinerja Keuangan pada Perusahaan Media and Entertainment Bei 2019-2023
type: item
description: This study aims to assess the impact of digital transformation and intellectual capital on financial performance in media and entertainment companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study applies a quantitative approach that focuses on digital and entertainment companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling method used is purposive sampling. Data analysis is conducted using multiple linear regression. The results of the study indicate that digital transformation and intellectual capital have a positive impact on financial performance. Companies that can integrate intellectual capital with digital technology can create greater added value. Digital transformation has a negative impact on company financial performance. Companies that fail in digital transformation experience a decline in revenue and market share. This indicates that digital transformation is not only about technology adoption but also about cultural and operational changes that support innovation and responsiveness to the market. This study develops the relationship between digital transformation and intellectual capital, thereby establishing an influence relationship between digital transformation and intellectual capital on the financial performance of Media and Entertainment companies from 2019 to 2023.
creator: Muhammad Alharis
creator: Aliamin Aliamin
creator: Surna Lastri
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 542
ending page: 553
doi: 10.30640/akuntansi45.v6i2.5451

Pengaruh Kemudahan Transaksi dan Kepercayaan Konsumen terhadap Penggunaan GoPay untuk Meningkatkan Transaksi Perilaku Konsumtif Mahasiswa
type: item
description: The use of digital wallet services such as GoPay is increasing among students, especially college students. Ease of transactions and consumer trust are important factors in supporting GoPay use, but they have the potential to trigger consumptive behavior. The purpose of this study was to analyze the influence of ease of transactions and consumer trust on GoPay use and their impact on student consumptive behavior. The quantitative research method used was to collect primary data through questionnaires completed by 111 respondents from Economics Education students of the Faculty of Economics and Business, Yogyakarta State University (FEB UNY) who actively use GoPay. Purposive sampling and multiple regression analysis were used for data processing. Based on the analysis results, the study shows that ease of transactions has a positive and significant influence in encouraging GoPay use. Consumer trust also contributes positively and significantly to the intensity of GoPay use. Furthermore, GoPay use has positive and significant implications for the emergence of consumptive behavior among students. Simultaneously, both main factors, namely ease of transactions and consumer trust, were proven to have a significant influence on increasing GoPay use. This study illustrates that factors of convenience and trust need to be considered in the development of digital services to manage the risk of consumptive behavior among students.
creator: Nenden Susilowati
creator: Nanda Safitri
creator: Anggun Pinesti Priyanto
creator: Viona Kusuma Pratiwi
creator: Evelyna Puteri Rinaldo
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 554
ending page: 568
doi: 10.30640/akuntansi45.v6i2.5462

Analisis Sistem Pengendalian Penerimaan dan Pengeluaran Kas sebagai Pilar Akuntabilitas Keuangan pada Perusahaan X
type: item
description: This study aims to determine and analyze the suitability of the implementation of the internal control system over cash receipts and expenditures in Company X with the internal control framework according to COSO theory. The research method used is qualitative descriptive, which allows researchers to gain an in-depth understanding of the process, staff views, and background behind each cash control procedure implemented by the company. The results of the study show that the internal control system at Company X in general has run well and is in line with the COSO components, including through systematic recording, tiered authorization, adequate separation of duties, and the implementation of internal audits. This implementation contributes to improved cash security, reliability of record-keeping, and transparency of financial statements. However, weaknesses were found in the aspect of activity control, especially related to delays in receivables collection and no follow-up on delinquent customers. This condition has the potential to reduce the effectiveness of overall cash control. Therefore, although the foundation of the company's internal control has been strong, it is necessary to improve the discipline of collection and receivables monitoring in order for the effectiveness of the internal control system to be optimized.
creator: Devyanti Samada
creator: Igustina Igustina
creator: Nurhalizah Nurhalizah
creator: Nurul Musliha Asmalyani
creator: Ahmad Teguh Fachrezi
creator: Alia Rezki Amalia
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 569
ending page: 579
doi: 10.30640/akuntansi45.v6i2.5464

Pengaruh Kualitas Pelayanan Bank Syariah terhadap Kepuasan Mahasiswa Universitas Sains Islam Al Mawaddah Warrahmah Kolaka Sebagai Nasabah Bank Syariah
type: item
description: This study aims to examine the influence of Islamic bank service quality on the satisfaction level of students at Universitas Sains Islam Al Mawaddah Warrahmah Kolaka who are customers of BSI (Bank Syariah Indonesia) Kolaka Branch. In Islamic banking, service quality plays a pivotal role in fostering customer satisfaction and loyalty, especially among students who are more critical of service experiences. A quantitative method was applied using a survey approach, distributing questionnaires to student users of BSI services. Data were analyzed through simple linear regression using SPSS software. The results reveal a significant and positive influence between service quality and student satisfaction. The coefficient of determination (R²) is 0.652, indicating that 65.2% of the variance in satisfaction is explained by service quality. Therefore, improvements in various service aspects including efficiency, hospitality, clarity of information, and physical facilities greatly enhance student satisfaction. The study recommends improving staff competence, providing student-friendly facilities, and optimizing service-related information to be clearer and more accessible.
creator: Hasniar Hasniar
creator: Malika Kesya Aulia
creator: Herni Herni
creator: Sulkifli A R
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 580
ending page: 597
doi: 10.30640/akuntansi45.v6i2.5452

Analisis Harga Pokok Penjualan AMDK ASA dan Dampaknya terhadap Strategi Penetapan Harga
type: item
description: The growth of bottled drinking water (bottled water) industry in Indonesia is increasing rapidly as public awareness of the importance of Health and the availability of drinking water that is suitable for consumption. This condition also encourages very tight competition, especially with the dominance of big brands, and accompanied by challenges in the form of rising prices of raw materials and energy. The situation requires companies to manage production costs more efficiently and formulate appropriate pricing strategies. This study aims to examine the calculation of the cost of goods sold (cogs) of ASA AMDK products produced by Perum jasa Tirta I and assess their impact on pricing policy in 2024. The method used is qualitative with descriptive approach. Research Data were obtained through interviews with management and operational staff, direct observation in the field, as well as the review of documents in the form of financial statements and production data. The results showed that the largest cost component was still borne by raw materials, followed by direct labor, as well as overhead costs that increased due to machine depreciation loads and energy fluctuations. The main problem is found in the aspect of classification and allocation of overhead costs that are not fully accurate, so that it affects the accuracy of the cogs calculation. These inaccuracies have implications for pricing strategies, because the applied selling price can deviate from the actual cost, potentially suppressing profits and weakening competitiveness.
creator: Trisasi Maulanal Aziz
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 2
starting page: 598
ending page: 616
doi: 10.30640/akuntansi45.v6i2.5465

Analisis Perlakuan Akuntansi Terhadap Aset Bersejarah Berupa Bangunan dan Kereta Lori di PT Madubaru Yogyakarta Menurut PSAP 07 Tahun 2022
type: item
description: Heritage assets are assets with special treatment because they have heritageal value apart from their useful value. The accounting treatment of heritageal assets is not very highlighted and many heritageal assets are recorded as they are in accounting applications. The purpose of this study was to determine the suitability of the accounting treatment procedures (recognition, valuation, and presentation) of heritageal assets of buildings and lorry trains at PT Madubaru with Government Accounting Standard Number 07 of 2022. The research method used in this study uses a qualitative method with a descriptive approach. The results show that the accounting treatment (recognition, valuation, and presentation) of heritageal assets of buildings and lorry trains at PT Madubaru with PSAP (Government Accounting Standards Statement) Number 07 of 2022 is appropriate. PT Madubaru in the accounting treatment uses the PSAK (Statement of Financial Accounting Standards) reference, but it is still the same as PSAP (Government Accounting Standards Statement) Number 07 of 2022.
creator: Arif Rifanto
creator: Citra Ayudiati
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 617
ending page: 630
doi: 10.30640/akuntansi45.v6i2.5453

Analisis Rasio Keuangan PT. Gruti Lestari Pratama Periode 2019-2023
type: item
description: This study aims to analyze the financial performance of PT Gruti Lestari Pratama using liquidity, solvency, profitability, and activity ratios. The data used are secondary data obtained from the company's financial statements, then processed using descriptive analysis techniques. The results of the study indicate that the company is considered quite good in managing current assets and short-term liabilities, as reflected in the liquidity ratios (current ratio, quick ratio, and cash ratio). In addition, the company is also considered capable of managing assets, equity, and liabilities based on the results of the solvency ratios (debt to asset ratio and debt to equity ratio). However, the company's performance in terms of profitability is still less than optimal, as seen from the net profit margin, return on assets, and return on equity. Similarly, the effectiveness of inventory management based on the activity ratio shows less than optimal results.
creator: Ribka Rehulina
creator: Fatma Dwi Jati
creator: Raya Puspita Sari Hasibuan
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 2
starting page: 631
ending page: 648
doi: 10.30640/akuntansi45.v6i2.5466

Management Risiko sebagai Pemoderasi dalam Hubungan ESG Disclosure terhadap Kinerja Keuangan pada Industri Tambang 2021-2024
type: item
description: This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on financial performance with risk management as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Secondary data were obtained from annual and sustainability reports, selected using purposive sampling with disclosure standards based on GRI 2021 and ERM COSO. Financial performance was measured by ROA and ROE, while multiple regression analysis was employed. The results show that ESG disclosure has a significant positive effect on financial performance, and Enterprise Risk Management (ERM) strengthens this relationship despite some indication of autocorrelation. These findings support signaling and stakeholder theory, emphasizing that sustainability disclosure combined with integrated risk management not only enhances legitimacy but also provides tangible benefits for governance quality and financial performance in the Indonesian mining industry.
creator: Muhammad Islah Syafi’i
creator: Sifah Fauziah
creator: Nur Asty Dwi Febriyani Syam
creator: Siti Nurul Izza Azhari
creator: Nurfadhysa Nurfadhysa
creator: Alia Rezki Amalia
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 649
ending page: 663
doi: 10.30640/akuntansi45.v6i2.5467

Inovasi dalam Proses Operasional Kantor Konsultan Pajak: Penerapan Matriks Pengendalian Transaksi sebagai Strategi Preventif Kesalahan Pelaporan
type: item
description: This study aims to implement the Transaction Control Matrix as an operational process innovation to prevent financial and tax reporting violations at Tax Consultant Offices (KKP). The research method used is a descriptive qualitative approach with a case study approach, through in-depth interviews and direct observation of the report preparation process. The results indicate that the control matrix functions as an effective preventive instrument through a systematic reconciliation mechanism between bank statements and transaction documents, thus enabling early detection of discrepancies such as fictitious invoices or recording errors. In addition to improving the accuracy of Periodic VAT Tax Return reporting, this matrix also has multifunctional value as an accounting management tool, increasing audit efficiency, and providing a source of analytical data for clients. Implementation of the matrix strengthens the COSO Framework-based internal control system and transforms the KKP's role from a compliance service provider to a strategic partner. This study recommends the Transaction Control Matrix as a best practice for continuously improving the quality of KKP services
creator: Sabrina Aulia Istiqfarah
creator: Ajeng Tita Nawangsari
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 664
ending page: 674
doi: 10.30640/akuntansi45.v6i2.5473

Analisis Biaya Diferensial Sebagai Alat Pengambilan Keputusan Jangka Pendek dalam Optimalisasi Laba pada Penggilingan Bakso Wonogiri di Bekasi
type: item
description: This study aims to analyze differential cost as a decision-making tool in the short term to optimize profit in the Bakso Wonogiri grinding business in Bekasi. Differential cost refers to the difference in costs arising from two or more alternative decisions, which is highly relevant in determining the most economically efficient production choice. The research method employed is a case study with a quantitative-descriptive approach, where data were collected through observation, interviews, and documentation related to production activities and the company’s cost structure. The results differential cost analysis of accepting the additional order results in a net profit of Rp.15,408,000, which is higher compared to rejecting the order, which yields a profit of Rp.13,080,000. Therefore, the differential profit of Rp.2,328,000 indicates that the more appropriate and profitable decision for the company is to accept the order. Analysis show that the use of differential cost analysis can provide a more accurate picture in selecting production alternatives that contribute the greatest profit. In this case, production decisions based on differential cost analysis were able to reduce operational costs without significantly sacrificing production volume, thereby increasing efficiency and profitability. This study recommends that the management of the grinding business consistently apply differential cost analysis in every short-term decision to achieve profit optimization in production performance.
creator: Nadia Istiqomah
creator: Natalia Titik Wiyani
creator: Iis Dewi Herawati
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 675
ending page: 697
doi: 10.30640/akuntansi45.v6i2.5474

Pengaruh Komite Audit dan Firm Size terhadap Financial Restatement: Tinjauan Perspektif Pengujian Substantif pada Perusahaan BEI 2021–2023
type: item
description: Accurate financial statements play a vital role in supporting investor decision making, yet cases of financial restatement continue to occur as a result of misstatements in corporate reporting. This study examines the influence of audit committee size, the frequency of audit committee meetings, and firm size on the probability of financial restatements among subsector companies listed on the Indonesia Stock Exchange during the 2021 to 2023 period. The research applies a quantitative approach using regression analysis to evaluate the relationship between governance mechanisms and restatement occurrence. The results reveal that audit committee size and the frequency of meetings do not have a statistically significant effect on the likelihood of financial restatements. In contrast, firm size shows a significant negative effect, indicating that larger companies tend to experience fewer restatements, possibly due to stronger internal controls, better resources, and more established reporting systems. When analyzed simultaneously, all three variables demonstrate a significant combined effect, highlighting the continued importance of both corporate governance structures and firm characteristics in ensuring high quality financial reporting. These findings suggest that while audit committee attributes alone may not directly prevent restatements, the overall governance environment and organizational scale play a crucial role in maintaining the reliability and credibility of financial statements.
creator: Nasrullah Asri
creator: ST Ainun Khairunnisa
creator: Nawrah Qanita Irfan
creator: Mar’ah Aulia
creator: Silviah Bahrun
creator: Falisha Sulistiawati
creator: Alia Rezki Amalia
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 698
ending page: 714
doi: 10.30640/akuntansi45.v6i2.5475

Analisis Program Restrukturisasi Perbankan pada Masa Pandemi Covid-19 di Indonesia (Tahun 2019 - 2023)
type: item
description: The COVID 19 pandemic has tested the resilience of financial systems worldwide, including in Indonesia, by creating sudden and unpredictable economic disruptions that required swift policy responses from governments and regulators. These conditions challenged banking institutions to formulate appropriate strategies not only to survive but also to sustain growth amid rising economic pressure. One major policy introduced as part of the national economic recovery was a credit restructuring program, implemented to mitigate the risk of increasing problem loans and to stabilize the banking sector. This study aims to analyze the implementation of banking credit restructuring programs during the COVID 19 pandemic and to assess whether these measures were effective solutions or merely short term preventive actions. The analysis employs the CAMEL method using banking statistical data from January 2019 to December 2023. The findings show that credit restructuring helped maintain strong capital adequacy ratios and supported operational efficiency. Moreover, banks were generally able to generate stable profits during the pandemic, contributing to sustainable capital and operational strength. However, the analysis of non performing loans indicates the need for closer monitoring of banks with NPL levels exceeding 2 percent. Long term effectiveness depends on robust early warning systems and the integration of restructuring policies within a comprehensive macroprudential framework.
creator: Dedy Sunaryo Nainggolan
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 715
ending page: 725
doi: 10.30640/akuntansi45.v6i2.5476

Pengaruh Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi di Provinsi Sulawesi Tengah
type: item
description: This study aims to analyze and quantify the influence of government spending on economic growth in Central Sulawesi Province. Amid the regional economic dynamics following the COVID-19 pandemic and the implementation of regional autonomy, government expenditure, as reflected in the Regional Budget (APBD), plays a crucial role as a fiscal policy instrument to stimulate development. This research employs a quantitative approach with an associative design, utilizing annual time-series secondary data from 2020 to 2023 sourced from the Central Statistics Agency (BPS). Data analysis was conducted using a simple linear regression method with EViews 12 software to test the research hypothesis. The findings indicate that government spending has a significant and positive effect on economic growth. This is evidenced by a regression coefficient of 1.153 and a significance level of 0.0246 (p < 0.05). The model demonstrates a very high explanatory power, with an R-Squared value of 0.9993, indicating that 99.93% of the variation in economic growth can be explained by government spending. This study confirms that effective budget allocation to productive sectors, such as infrastructure and human capital, is a strategic driver of regional economic growth, making efficient management of the APBD key to successful regional development.
creator: Nuriva Mawaddah Andani
creator: Muhtar Lutfi
creator: Edhi Taqwa
creator: Rita Yunus
creator: Musdayati
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 2
starting page: 726
ending page: 737
doi: 10.30640/akuntansi45.v6i2.5478

Analisis Dampak Ukuran Perusahaan dan Manajemen Laba terhadap Tanggung Jawab Sosial Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia
type: item
description: This study aims to analyze and examine the effect of company size and earnings management on corporate social responsibility (CSR) in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The research data were obtained from annual financial reports accessed through www.idx.co.id, using a purposive sampling technique, resulting in 57 companies as samples out of 159 population. Data analysis was performed using multiple linear regression with SPSS version 26. The results show that company size has a significant negative effect on CSR disclosure, while earnings management has no significant effect on CSR. These findings indicate that large-scale companies do not necessarily have higher CSR disclosure levels, as many have yet to fully adopt the comprehensive Global Reporting Initiative (GRI) G-4 standards. Meanwhile, earnings management activities carried out by companies do not directly contribute to increasing CSR practices. This study is expected to provide insights for company management, investors, and policymakers to enhance transparency and corporate social accountability in Indonesia.
creator: Sitti Zahra Zahraeny
creator: Jumriani Jumriani
creator: Yelsa Yelsa
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 2
starting page: 738
ending page: 742
doi: 10.30640/akuntansi45.v6i2.5468

Pengaruh FOMO (Fear Of Missing Out) Melalui Media Sosial Instagram Terhadap Sifat Impulsive Buying Mahasiswa STIE Surakarta
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description: This investigation delves into the effects of Fear of Missing Out (FOMO) on social platforms like Instagram regarding spontaneous shopping habits among learners at STIE Surakarta. The FOMO concept emerges from intense online interactions, compelling people to chase current trends to maintain their social connections and avoid isolation. Our approach was quantitative, relying on firsthand information gathered from 102 engaged students via distributed surveys. We processed the data through assessments of validity and reliability, basic assumption checks, multiple linear regression analysis, t-tests, F-tests, and the R² coefficient, all supported by SPSS 25 tools. Key outcomes demonstrate that FOMO exerts a positive and meaningful influence on impulsive purchasing patterns. In the same vein, engagement with Instagram produces a positive and significant outcome. When combined, these elements yield a strong overall impact, as shown by an R² of 0.460, signifying that FOMO and Instagram account for 46% of the fluctuations in such behaviors. Ultimately, this evidence highlights that greater FOMO intensity and more frequent Instagram involvement correlate with a higher likelihood of students engaging in hasty, unprepared buying decisions.
creator: Ira Septiana
creator: Satria Variansyah Wiguna
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 743
ending page: 757
doi: 10.30640/akuntansi45.v6i2.5479

Pengaruh Presepsi Keamanan Bukti Transaksi Manual Terhadap Loyalitas Mahasiswa Sebagai Nasabah BMT Universitas Sains Islam Al-mawaddah Warrahmah Kolaka
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description: This study aims to analyze the effect of security perception on student loyalty as customers of Baitul Maal wat Tamwil (BMT) at Universitas Sains Islam Al-Mawaddah Warrahmah (USIMAR) Kolaka. The research focuses on how students perceive the security of manual transaction receipts provided by the BMT and how these perceptions influence their loyalty in continuing to use its services. The study employs an associative quantitative approach using simple linear regression analysis. A total of 222 students were selected through purposive sampling. Data were collected through closed-ended questionnaires using a Likert scale and documentation. The results show that perceived security has a positive and significant influence on student loyalty, with a significance value of 0.024 and a coefficient of determination (R²) of 0.451. This indicates that approximately 45.1% of the variation in student loyalty can be explained by their perception of the security of the manual transaction evidence provided by the BMT. These findings highlight the importance of developing a more secure and reliable transaction documentation system to enhance customer loyalty in academic environments.
creator: Anggun Ade Fatrisia
creator: Amanda Hirmayani
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 758
ending page: 769
doi: 10.30640/akuntansi45.v6i2.5477

Analisis Pembiayaan Modal Kerja Syariah dalam Mendukung Strategi Pengembangan Usaha oleh Bank Syariah Indonesia
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description: This study aims to analyze the role of sharia-based working capital financing in supporting business development strategies at Bank Syariah Indonesia KCP Watampone. The research method used in this study is quantitative with a survey approach. Data were collected through questionnaires distributed to customers who received sharia-based working capital financing. Data analysis was conducted using descriptive and inferential statistical techniques to test the proposed hypotheses. The results of the study indicate a positive and significant influence between sharia-based working capital financing on business development, where customers who utilize this financing experience increased productivity and business growth. These findings indicate that sharia-based working capital financing can be an effective tool in supporting business development strategies. This research is expected to provide insights for banks in formulating better policies related to sharia-based financing products
creator: Mirnawati Mirnawati
creator: Ismail Keri
creator: Shadriyah Shadriyah
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 770
ending page: 789
doi: 10.30640/akuntansi45.v6i2.5480

Faktor Suku Bunga, Kepercayaan, Transparansi, dan Edukasi Keuangan terhadap Praktik Akuntansi Keuangan di Koperasi Wilayah Kabupaten Nganjuk
type: item
description: Savings and loan cooperatives in Nganjuk Regency play an important role in improving the welfare of the community through the provision of inclusive and sustainable financial services, especially for small and medium business actors. However, the financial accounting practices that are implemented still face various challenges, especially those that come from internal organizational factors, such as financial policies, governance, and the quality of human resources. This study aims to examine the influence of interest rates, trust, transparency, and financial education on the financial accounting practices of savings and loan cooperatives. The research method uses a quantitative approach with survey techniques of 300 respondents consisting of administrators, managers, and cooperative members. Data were collected through a structured questionnaire and analyzed using multiple linear regression after first conducting validity, reliability, and classical assumption tests. The results of the study show that interest rates, trust, transparency, and financial education both partially and simultaneously have a significant effect on cooperative financial accounting practices. In addition, transparency and trust have a dominant contribution in encouraging accurate and accountable financial reporting. These findings affirm the importance of strengthening the internal factors of cooperatives through appropriate policies, increasing financial literacy, and implementing good governance principles to increase the accountability, credibility, and sustainability of cooperatives in Nganjuk Regency.
creator: Denta Fitrina Almayra
creator: Indrian Supheni
creator: Ambarwati Ambarwati
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 2
starting page: 790
ending page: 804
doi: 10.30640/akuntansi45.v6i2.5472

Analisis Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dengan Sosialisasi Pajak Sebagai Variabel Moderasi Dalam Membayar PBB di Desa Sumberpinang Kecamatan Pakusari, Jember
type: item
description: This study aims to analyze the influence of tax understanding, tax sanctions, and tax awareness on taxpayer compliance in paying Land and Building Tax (PBB), as well as to examine the role of tax socialization as a moderating variable in the relationship between tax sanctions and taxpayer compliance. The research was conducted in Sumberpinang Village, Pakusari District, Jember Regency, involving 92 respondents selected using purposive sampling. Data were analyzed using multiple linear regression and moderated regression analysis (MRA). The findings reveal that tax understanding, tax sanctions, and tax awareness have a positive and significant effect on taxpayer compliance. Furthermore, tax socialization is proven to significantly strengthen the influence of tax sanctions on taxpayer compliance. These results highlight the importance of strict sanctions and effective socialization in improving taxpayer compliance at the village level.
creator: Zhaskia Shavana Justica
creator: Wiwik Fitria Ningsih
creator: Mainatul Ilmi
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 2
starting page: 805
ending page: 825
doi: 10.30640/akuntansi45.v6i2.5469

Pengaruh Literasi Keuangan dan Kualitas Laporan Keuangan Terhadap Kinerja UMKM
type: item
description: The purpose of this research is to find out how the Endek Fabric Weaving Center's micro, small, and medium-sized enterprises (MSMEs) in Kalianget Village, Seririt District, Buleleng Regency do when it comes to financial literacy and the accuracy of their financial records. Endek Fabric Weaving Center's micro, small, and medium-sized enterprise (MSME) performance is the dependent variable in this research, which also examines financial literacy and the quality of financial statements as independent factors. Thirty offenders and weavers from Kalianget Village make up the study's population and sample. This study found that small and medium-sized enterprises (SMEs) in Endek fabric weaving centres are more likely to succeed when their owners are financially literate. Financial report quality also has a positive and significant effect on SMEs' performance. Lastly, SMEs in Kalianget Village are even more likely to succeed when their owners are financially literate and have high-quality financial reports
creator: Gede Mandirta Tama
creator: Ida Ayu Gede Danika Esa Pradnyani
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 6
number: 2
starting page: 826
ending page: 838
doi: 10.30640/akuntansi45.v6i2.5470

The ESG Paradox: Sustainability Scores and Carbon Costs
type: item
description: This study investigates the paradoxical relationship between Environmental, Social, and Governance (ESG) performance and carbon cost (CC) in the Asia–Pacific energy sector. While ESG scores are widely considered indicators of sustainable practices, their actual effectiveness in reducing carbon-related financial liabilities particularly in high-emission industries remains unclear. Using a sample of publicly listed energy companies in Asia–Pacific, the study employs panel regression analysis to assess the impact of ESG scores on projected carbon cost. ESG performance and carbon cost data were obtained from the S&P Global database. The results reveal a significant and positive association between ESG scores and carbon cost, indicating that firms with higher ESG performance tend to face greater carbon cost liabilities in the future. This suggests that, within the energy sector, high ESG ratings do not necessarily correspond to lower carbon exposure; instead, they may reflect enhanced transparency and disclosure, which makes future carbon risks more visible and quantifiable.
creator: Ilyona Risty
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
volume: 6
number: 2
starting page: 839
ending page: 849
doi: 10.30640/akuntansi45.v6i2.5488

Pengaruh Background Pendidikan Ekonomi dan Diversitas Gender terhadap Tingkat Utang pada Perusahaan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia
type: item
description: This study aims to analyze the effect of economic education background and gender diversity of the board of directors and commissioners on the level of debt in bank sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The background of this research is based on the increasing attention to Environmental, Social, and Governance (ESG) principles, as well as the important role of company board characteristics in financial decision making, especially in terms of capital structure. This research uses a quantitative approach with panel data regression analysis techniques and Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM) estimation models. Data is obtained from the company's audited annual financial statements, as well as information on the profiles of directors and commissioners from 12 companies during the observation period. The results of the analysis show that simultaneously, economic education background and gender diversity affect the level of debt. Partially, gender diversity has a significant effect on debt levels, and economic education background has a significant effect on debt levels. These findings indicate the importance of female representation in the leadership structure of companies in shaping more conservative and risk management-oriented financial policies.
creator: Reval Ahmad Khaibar
creator: Budi Safatul Anam
creator: Hendri Mauliansyah
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
volume: 6
number: 2
starting page: 850
ending page: 868
doi: 10.30640/akuntansi45.v6i2.5184

Analisis Penerapan Debt to Equity Ratio Menurut Sak dan Peraturan Pajak sebagai Dasar Pemeriksaan Pajak
type: item
description: This study aims to analyze the calculation of the Debt to Equity Ratio (DER) based on Financial Accounting Standards (SAK) and tax regulations in the context of tax audits. Differences in calculation methods between accounting and taxation often lead to discrepancies in determining deductible interest expenses. This study uses a qualitative descriptive approach by analyzing companies' financial statements and relevant tax regulations. The results show that the calculation of DER according to SAK can differ from the calculation according to tax regulations, particularly regarding the recognition of equity and debt components. These differences affect the results of tax audits and the company's tax obligations. Therefore, understanding both perspectives is important to ensure compliance and accuracy of financial reporting. In addition, this study also provides recommendations for companies to adjust calculations in accordance with applicable tax regulations to avoid potential tax problems in the future. A good understanding of accounting principles and tax regulations can support more transparent and accurate financial management.
creator: Milko Hutabarat
creator: Marthauli Miranda Butar Butar
creator: Agustina Indriani
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
volume: 6
number: 2
starting page: 869
ending page: 878
doi: 10.30640/akuntansi45.v6i2.5489

Analisis Efektivitas Coretax dalam Meningkatkan Penerimaan Pajak Negara: Studi Kasus pada Direktorat Jenderal Pajak
type: item
description: This study aims to analyze the effectiveness of the implementation of the Core Tax Administration System (CTAS) in improving Indonesia’s national tax revenue, using a case study of the Directorate General of Taxes (DGT). Coretax is part of the third phase of tax reform focusing on the modernization of tax administration through digitalization and integrated data management. This research employs a descriptive quantitative approach using secondary data obtained from the Directorate General of Taxes (DGT) annual reports and the State Budget (APBN) realization reports for the 2023-2025 period. The analysis was conducted by calculating the effectiveness ratio between the target and the realization of tax revenues for each year. The results indicate that before the implementation of Coretax (2023-2024), the effectiveness level of tax revenue was categorized as very effective, with ratios exceeding 100%. However in 2025 the initial period of Coretax implementation, the effectiveness decreased to 39.56% due to adaptation processes, data migration, and system adjustments. Despite this decline, the change represents a transitional phase toward a more efficient, transparent, and integrated tax administration system. Therefore, the implementation of Coretax is projected to strengthen tax governance and enhance national tax revenue in the long term.
creator: Sintania Apriliani
creator: Stevina Marcellia
creator: Riska Melani Agustina
creator: Amalia Solehah
creator: Nurlita Widya Ningrum
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
volume: 6
number: 2
starting page: 879
ending page: 892
doi: 10.30640/akuntansi45.v6i2.5490

Pengaruh Literasi Keuangan, Financial Self Efficacy, dan Lifestyle terhadap Pengelolaan Keuangan Pribadi Mahasiswa/I Akuntansi
type: item
description: This research aims to explore how lifestyle, financial literacy, and financial self-efficacy influence the financial management behavior of accounting students in 2025. A quantitative research design was applied using multiple linear regression analysis. Data were collected from 100 accounting students through questionnaires and analyzed using SPSS version 25. The analysis revealed that financial literacy (X1) and lifestyle (X3) significantly affect students’ financial management, while financial self-efficacy (X2) shows no significant impact. These results imply that students with better financial knowledge and a more disciplined lifestyle tend to manage their finances more effectively. Although financial self-efficacy does not show a strong effect, it still contributes positively to promoting responsible financial behavior. Overall, the interaction among these three variables plays a vital role in shaping students’ ability to manage personal finances wisely. Strengthening financial literacy and maintaining a well-balanced lifestyle are expected to enhance students’ financial awareness and help them achieve sustainable financial stability in the future.
creator: Riska Pradisa
creator: Amelia Tirana Sita
creator: Elfin Krisdayanti Hia
creator: Fachruli Hayu Biyantarimelia
creator: Dian Widiyati
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
volume: 6
number: 2
starting page: 893
ending page: 908
doi: 10.30640/akuntansi45.v6i2.5491

Analisis Komparatif Transformasi Kebijakan Pemotongan PPh Pasal 21 Antara PER-16/PJ/2016 dan PP No. 58 Tahun 2023
type: item
description: This study aims to examine the differences in the calculation of Income Tax (Article 21) based on the provisions stipulated in PER-16/PJ/2016 and Government Regulation Number 58 of 2023. Income Tax Article 21 is a tax on income imposed on domestic individual taxpayers in connection with with jobs, services, or activities. PER-16/PJ/2016 provides guidance for calculating PPh Article 21 using a certain method that has been used for several years, but with the presence of PP 58/2023, there has been a change in the calculation of this tax. This research uses a qualitative descriptive method with comparative analysis to see the main differences in these regulations. The main focus of this research is changes in provisions that impact employee tax calculations, including differences in tax rates and calculation methods. This study also highlights changes in regulations regarding companies that use the net method in calculating taxes, as well as how these changes affect the company's tax obligations in paying PPh 21 employees. The research results show that there are differences between the two regulations, both in terms of calculation procedures and financial impacts for the company. This change requires adaptation by companies in managing employee taxes to remain compliant with applicable regulations.
creator: Sina Alviani
creator: Khoirina Farina
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
volume: 6
number: 2
starting page: 909
ending page: 918
doi: 10.30640/akuntansi45.v6i2.5289

Pengaruh Persepsi Kemudahan, Risiko, dan Iklan terhadap Minat Gen Z Boyolali dalam Menggunakan Dompet Digital
type: item
description: The objective of this research is to examine how perceived ease of use, perceived risk, and advertising appeal impact the willingness of Generation Z individuals in Boyolali Regency to adopt digital wallets. The investigation stems from the swift expansion of digital financial innovations among youthful consumers, who demonstrate strong technological adaptability but remain wary of issues related to data protection and transactional uncertainties. Employing a quantitative explanatory approach, the study gathered primary information via an internet-based questionnaire utilizing a Likert scale, administered to 100 participants chosen via purposive sampling. Analytical procedures encompassed assessments of validity, reliability, classical assumption checks, and multiple linear regression analysis conducted with SPSS version 25. Findings indicate that perceived ease of use and advertising appeal exert positive and substantial influences on the inclination to utilize digital wallets, while perceived risk demonstrates a negative and noteworthy impact. These outcomes bolster the Theory of Planned Behavior by underscoring the significance of cognitive and emotional elements in molding attitudes toward embracing digital financial solutions. In practical terms, the research stresses the necessity of crafting intuitive interfaces, bolstering protective measures, and deploying innovative promotional tactics tailored to the traits of Generation Z to boost the uptake of digital wallets in semi-urban settings.
creator: Hilma Agustina
creator: Dianing Widya Kusumastuti
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
volume: 6
number: 2
starting page: 932
ending page: 947
doi: 10.30640/akuntansi45.v6i2.5204

Analisis Kesadaran Pelaku UMKM dalam Menyusun Laporan Keuangan
type: item
description: This study aims to analyze the level of knowledge and awareness of MSME actors in Tambak Osowilangun Village in preparing financial reports. In Tambak Osowilangun Village, Surabaya, UMKM have great potential to support the local economy. However, there are still many UMKM actors who do not realize how important it is to prepare financial reports systematically. The problem that can be taken is how is the level of knowledge of UMKM actors in preparing financial reports, and how much is the level of awareness of UMKM actors in preparing financial reports. Until now, there has not been much research related to this and previous studies often still analyze more broadly and locations that are not specific. The research method used is descriptive qualitative with primary data from questionnaire results and secondary data based on previous journals. The results show that the level of awareness and readiness of UMKM actors in preparing financial reports is still relatively low. UMKM actors need to make extra efforts to minimize the obstacles faced when preparing financial report.
creator: Aulia Sayyida Ulfairoh
creator: Ajeng Tita Nawangsari
rights: Copyright (c) 2025 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-31
publication date: 2025-05-31
volume: 6
number: 2
starting page: 948
ending page: 959
doi: 10.30640/akuntansi45.v6i2.5493

Membuka Kunci Keberhasilan Akuisisi Bakat: Analisis Jalur Variabel Rekrutmen dan Seleksi yang Berdampak pada Kinerja Karyawan dan Hasil Organisasi
type: item
description: This study aims to partially or simultaneously examine the factors that affect the performance of teachers and employees at SMA Negeri 2 Mojokerto City. The research method uses a quantitative approach with a population of 73 people, consisting of teachers and employees, which is determined through total sampling techniques. Data was collected through surveys using questionnaire instruments and analyzed with SmartPLS software to identify the influence of the variables studied. The results of the study show that certain factors, especially selection criteria and recruitment experience, have a significant influence on the performance of teachers and employees. Simultaneous analysis also showed the collective contribution of these variables to performance improvement. However, this study has limitations in the relatively small sample scope and analysis methods used, so the results cannot be generalized widely. Therefore, follow-up research is recommended to expand the scope of the sample by involving more schools and using more comprehensive analysis methods to gain a deeper understanding of the factors that affect the performance of educators and education staff. These findings are expected to be the basis for the development of recruitment policies and human resource management in schools.
creator: I.G.A. Aju Nitya Dharmani
rights: Copyright (c) 2026 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 2
starting page: 960
ending page: 986
doi: 10.30640/akuntansi45.v6i2.5530

Pengaruh Pandemi Covid-19 terhadap Return Saham pada Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI
type: item
description: The purpose of this study is to examine the effect of profitability and liquidity on the firm value of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2021. This research employed a quantitative comparative method to identify differences in company performance, particularly stock returns, before and during the Covid-19 pandemic. Purposive sampling was applied to select 31 pharmaceutical sub-sector companies that met the predetermined criteria as the research sample. The data used in this study were secondary data obtained from published financial reports and official IDX sources. Data analysis was conducted using simple linear regression supported by descriptive statistical analysis. The findings indicate that there is a significant difference in stock return variables between the period before and during the Covid-19 pandemic. In addition, the analysis describes the maximum, minimum, and average values of the research variables across the 31 pharmaceutical sub-sector companies during the observed period. Based on the results and discussion, it can be concluded that the Covid-19 pandemic has a measurable impact on stock returns of pharmaceutical sub-sector companies listed on the IDX during 2019–2021.
creator: Hendi Farnijab
creator: Zulkifli Umar
creator: Budi Safatul Anam
rights: Copyright (c) 2026 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-06
publication date: 2026-01-06
volume: 6
number: 2
starting page: 987
ending page: 996
doi: 10.30640/akuntansi45.v6i2.5713

Analisis Dampak Manajemen Laba dan Struktur Modal terhadap Nilai Perusahaan
type: item
description: This study aims to analyze the effect of Earnings Management and Capital Structure on Company Value in Food and Beverage issuers listed on the Indonesia Stock Exchange. The main issue raised is the inconsistent results in previous studies regarding the relationship between the variables of Earnings Management and Capital Structure with Company Value. This study uses a quantitative approach with multiple linear regression analysis. The research sample consists of 43 Food and Beverage issuers during the 2021-2023 period, with a total of 129 sample data. Secondary data was obtained from company financial reports. Statistical test results show that both Profit Management and Capital Structure partially have a significant effect on Company Value. These findings indicate that profit management practices and financing policies are highly relevant in shaping investor perceptions. The implications of this study are to provide a deeper understanding for investors and managers in strategic decision-making, as well as a basis for further research to explore other variables that may affect company value.
creator: Kesa Anggi Puspita Wardani
creator: Dika Puspitaningrum
rights: Copyright (c) 2026 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 2
starting page: 997
ending page: 1011
doi: 10.30640/akuntansi45.v6i2.5723

Analisis Pengaruh Kemudahan Akses, Persepsi Kemanfaatan, Dan Financial Literacy terhadap Pengguna Paylater Oleh Gen Z Di Surakarta
type: item
description: The research seeks to examine how accessibility, perceived benefits, and financial knowledge influence Generation Z's choices in adopting the Paylater option within digital wallet apps in Surakarta. It adopts a quantitative methodology featuring a causal associative framework. Key information was gathered via internet-based surveys sent to 100 participants chosen through purposive sampling techniques. Statistical examination involved multiple linear regression analysis utilizing SPSS software. Findings reveal that accessibility and perceived benefits exert a positive and meaningful impact on decisions to employ Paylater, whereas Financial Literacy demonstrates a negative and substantial influence. In essence, enhanced ease of use and greater recognized advantages boost the likelihood of opting for this feature, but elevated financial awareness diminishes interest due to heightened recognition of associated monetary hazards. These outcomes bolster the relevance of the Theory of Planned Behavior in interpreting behaviors related to electronic finance. On a practical level, the insights urge providers of digital financial solutions to harmonize user-friendly innovations with initiatives in financial education to encourage more accountable engagement with Paylater offerings.
creator: Abigail Audry Koes Hardania
creator: Dianing Widya Kusumastuti
rights: Copyright (c) 2026 AKUNTANSI 45 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 2
starting page: 1012
ending page: 1027
doi: 10.30640/akuntansi45.v6i2.5724