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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi dan Ekonomika Sebatik JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKOBIS DEWANTARA Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan AKMENIKA Buletin Poltanesa Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Educoretax Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Akuntansi dan Keuangan Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Electronic Journal of Education, Social Economics and Technology Jurnal Akuntansi, Keuangan dan Perpajakan Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Akurasi
Juanda Astarani
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Blockchain Technology as an Innovation in Tax Administration: A Study of its Impact on Tax Compliance Alviansyah, Ikhlas; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3360

Abstract

This study aims to analyze the influence of blockchain technology on tax compliance, with ease of digital tax administration as a mediating variable. The background of this research lies in the importance of technological innovation in building a transparent, efficient, and accountable tax administration system. The research method used is a quantitative approach with analysis techniques based on Partial Least Squares Structural Equation Modeling (PLS-SEM), utilizing data from taxpayers who possess a Taxpayer Identification Number (NPWP) and are employed at the Audit Board of Indonesia (BPK) in West Kalimantan. The results show that blockchain technology has a positive and significant influence on tax compliance, as well as a positive effect on the ease of digital tax administration. Furthermore, ease of digital tax administration is also proven to have a positive and significant effect on tax compliance. Another key finding indicates that ease of digital administration mediates the relationship between blockchain technology and tax compliance. Therefore, integrating blockchain technology into the tax system will be more effective if supported by an administrative system that is user-friendly, efficient, and digitally integrated. This study offers important implications for tax authorities in designing technology-based policies that can sustainably improve tax compliance.
The Government’s Internal Control System in Realizing Good Governance at the Regional Financial Agency of Pontianak City Oktafiani, Wanda Michelia; Yunita, Khristina; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3382

Abstract

This study aims to analyze the role of the Government Internal Control System (SPIP) in supporting the implementation of good governance principles at the Pontianak City Regional Financial Agency. The approach used is descriptive qualitative, with inscription collection techniques through interviews, documentation studies, and literature reviews. SPIP is a control system that is carried out comprehensively and continuously by all elements in a government organization, intending to provide adequate assurance of achieving operational effectiveness, reliability of financial reporting, security of state assets, and compliance with laws and regulations. The results of the study indicate that the implementation of SPIP at the Pontianak City Regional Financial Agency refers to Government Regulation 60 of 2008, which consists of five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The five components have been implemented quite well and have contributed to increasing transparency, accountability, and organizational governance effectiveness. However, there are still challenges in its implementation, such as unequal understanding among employees regarding the concept and function of SPIP, and the need to strengthen the role of the Government Internal Supervisory Apparatus (APIP) in supervisory activities. Overall, SPIP has a strategic role in encouraging the realization of good governance within the Pontianak City Regional Finance Agency.
Implementation of the Government Internal Control System in Accounting and Financial Reporting Practices: A Case Study at the Southeast Pontianak Sub-District Office Kalimantari, Ria Nursani Putri; Ikhsan, Syarbini; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3383

Abstract

In an effort to strengthen good governance, the Government Internal Control System (SPIP) is a strategic instrument to improve accountability, transparency, and efficiency in the public sector. This study aims to explore the implementation of SPIP in the Southeast Pontianak Sub-district Office, identify the challenges faced, and understand the factors that affect its effectiveness. Using a qualitative approach with a case study method, data was collected through in-depth interviews, participant observations, and document analysis. The research informants were selected purposively from the structural ranks and technical staff of the sub-district. The results of the study show that the implementation of SPIP is still administrative and has not been fully integrated in financial management practices and public services. The five elements of SPIP the control environment, risk assessment, control activities, information and communication, and monitoring have not been carried out systematically. The main challenges include low understanding and competence of human resources, lack of leadership commitment, limited supporting infrastructure, weak technical regulations at the sub-district level, and ineffective evaluation mechanisms. Employee perceptions of SPIP also show that there is a gap between policies and practices in the field. In conclusion, the implementation of SPIP at the Southeast Pontianak Sub-district Office is still not optimal and requires comprehensive interventions, including strengthening human resource capacity, improving proactive leadership, and integrating SPIP into a more adaptive and participatory government management system. The results of this study are expected to be the basis for improving SPIP implementation policies at the local level.
Pengaruh Likuiditas, Struktur Modal, dan Risiko Operasional terhadap Kinerja Keuangan Dimoderasi Ukuran Perusahaan Okpianti, Theodora Okpianti; Indah, Djunita Permata; Astarani, Juanda
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18874

Abstract

This study aims to explain the effect of liquidity risk, capital structure, and operational risk on financial performance, with firm size as a moderating variable. Quantitative methods are used with secondary data from the annual financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The sample was selected using purposive sampling, and the analysis was carried out through regression moderation with EViews 12 software. The results of this study indicate that liquidity risk has a positive effect on financial performance, while capital structure and operational risk show no effect. In addition, company size has been shown to moderate and play a role in strengthening the relationship between liquidity risk, capital structure, and operational risk with financial performance. These findings prove that good liquidity management and a large company scale can increase bank profitability.
Determinants of tax avoidance with firm size as a moderating variable Neltiani, Andini; Rusliyawati, Rusliyawati; Astarani, Juanda
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1549

Abstract

In the context of the growing consumer goods industry, tax avoidance practices are increasingly viewed not only as a means of efficiency but also as an integral part of corporate strategy. This study analyzes the impact of profitability, leverage, and firm age on tax avoidance, while also assessing the role of these three factors in moderating the relationship between firm size and tax avoidance. The research involved a sample of 20 firms in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the years 2020 and 2023, with analysis conducted using the Moderated Regression Analysis (MRA) approach and EViews 12 software. The results indicate that profitability and leverage do not significantly affect tax avoidance. Conversely, firm age has been shown to have a positive impact. In the moderation analysis, only firm age serves as a significant moderating variable, while leverage does not. These findings suggest that the age and internal characteristics of a firm exert a more substantial influence on tax strategies compared to other financial ratios. Consequently, tax policies should be formulated with careful consideration of the unique characteristics of the consumer goods sector. This study contributes to the literature on agency theory, as well as to practices in corporate tax management and financial strategy.
MANIFESTATION OF SDG IN CORPORATE REPORTING: WHAT ABOUT INTEGRATED REPORTING? Dosinta, Nina Febriana; Yunita, Khristina; Astarani, Juanda
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.11

Abstract

Abstrak - Tantangan Pelaporan Terintegrasi: Pelaporan Akuntansi dan Tujuan Pembangunan BerkelanjutanTujuan Utama - Penelitian ini mengeksplorasi tantangan pelaporan terintegrasi berkenaan akuntansi keberlanjutan dan tujuan pembangunan berkelanjutan.Metode – Penelitian ini menggunakan metode analisis konten. Objek penelitian adalah pelaporan perusahaan jasa keuangan tahun 2016-2024.Temuan Utama – Penelitian ini menemukan bahwa pelaporan korporat tidak kontinu dalam mengadopsi secara penuh pelaporan terintegrasi. Internalisasi akuntansi keberlanjutan, dan prioritas tujuan pembangunan berkelanjutan memperkuat keberlanjutan perusahaan yang tercermin pada pelaporan perusahaan bagian keberlanjutan. Penekanan pada asas tujuan pembangunan berkelanjutan tercermin pada pelaporan korporat yang tidak mengadopsi penuh pelaporan terintegrasi.Implikasi Teori dan Kebijakan – Penelitian ini menyarankan kerangka akuntansi yang menekankan akuntansi keberlanjutan dan pelaporan SDGs. International Accounting Standard Board dapat mempertimbangkan hasil penelitian ini untuk mengembangkan kerangka akuntansi yang lebih komprehensif.Kebaruan Penelitian - Penelitian ini mengeksplorasi tantangan pelaporan terintegrasi berkenaan akuntansi keberlanjutan dan tujuan pembangunan berkelanjutan pada pelaporan perusahaan jasa keuangan. Abstract - Integrated Reporting Challenges: Sustainability Accounting and Sustainable Development Goals ReportingMain Purpose – This study explores the challenges of integrated reporting regarding sustainability accounting and sustainable development goals.Method – This study utilises the content analysis method. The study object is a financial services company reporting from 2016 to 2024.Main Findings – This study found that corporate reporting is not consistent in fully adopting integrated reporting. The internalisation of sustainability accounting and the prioritisation of sustainable development goals strengthen corporate sustainability, which is reflected in corporate sustainability reporting. The emphasis on the principles of sustainable development goals is reflected in corporate reporting that does not fully adopt integrated reporting. Theory and Practical Implications – This study proposes an accounting framework that emphasises sustainability accounting and SDG reporting. The International Accounting Standards Board may consider the results of this study to develop a more comprehensive accounting framework. Novelty – This study explores the challenges of integrated reporting regarding sustainability accounting and sustainable development goals in financial services company reporting.
MENGEKSPLORASI MENTAL ACCOUNTING PADA PEMENUHAN KEBUTUHAN DAN SELF-REWARD MAHASISWA GENERASI Z Firmansyah, Kevin; Rafa, Wukuf Dilvan; Astarani, Juanda
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5806

Abstract

Mental accounting adalah suatu konsep perilaku keuangan yang menjelaskan cara seseorang dalam memisahkan dan mengelola keuangannya berdasarkan pos atau kategori tertentu. Tujuan dari penelitian ini adalah untuk mengeksplorasi penerapan mental accounting dalam mengelola keuangan untuk kebutuhan utama dan keinginan self-reward oleh mahasiswa Generasi Z. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi fenomenologi. Pengumpulan data dilakukan dengan observasi, wawancara terstruktur, dan dokumentasi dengan narasumber yang berasal dari dua perguruan tinggi. Hasil penelitian menunjukkan bahwa mahasiswa Generasi Z telah menerapkan perilaku mental accounting dalam mengelola keuangan untuk kebutuhan dan keinginan self-reward, walaupun tidak seluruhnya memahami makna teoritis dari mental accounting itu sendiri. Terdapat pula perbedaan dalam perlakuan terhadap sumber dana, sebagian mahasiswa lebih konsumtif ketika menggunakan uang dari orang tua atau beasiswa, sedangkan uang dari pekerjaan digunakan lebih hati-hati. Terdapat beberapa cara mahasiswa dalam mencatat pengeluarannya, misalnya: mencatat secara sederhana, melalui ingatan, atau dari riwayat pengeluaran uang di aplikasi perbankan. Dalam konteks pemenuhan kebutuhan, mayoritas mahasiswa telah mengalokasikan dana secara terstruktur dan terencana. Namun, dalam konteks self-reward, ada beberapa mahasiswa yang melakukan penganggaran, namun ada juga yang memotong langsung dari gaji atau kebutuhannya. Temuan ini menunjukkan bahwa penerapan perilaku mental accounting cukup bervariasi di kalangan mahasiswa Generasi Z dan dipengaruhi oleh pengalaman, pemahaman, dan kebiasaan mereka. Oleh karena itu, penting untuk mengembangkan program literasi keuangan yang dapat meningkatkan kesadaran mereka dalam mengelola keuangan pribadi.
DETERMINAN UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP SUSTAINABILITY REPORTING Adelita, Margareta Selpini; Nurfauziah, Tiya; Astarani, Juanda
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5820

Abstract

Pendekatan kuantitatif diadopsi penelitian ini guna menelusuri faktor pengungkapan pelaporan keberlanjutan, yang dianalisis melalui skala perusahaan, rasio profitabilitas, dan struktur pembiayaan (leverage). Lingkup penelitian berfokus pada emiten energi di di BEI selama 2021- 2024. Sebanyak 23 entitas usaha dipilih secara cermat melalui teknik purposive sampling sebagai objek penelitian, dengan cakupan observasi selama empat tahun. Analisis data dijalankan melalui beberapa tahapan, mulai dari deskriptif statistik, pengujian asumsi klasik, analisis regresi data panel, hingga pengujian hipotesis yang dilakukan memanfaatkan perangkat lunak EViews versi 12. Dari temuan membuktikan leverage memiliki pengaruh negatif yang signifikan. Sebaliknya, variabel ukuran perusahaan dan profitabilitas tidak menunjukan hubungan yang bermakna terhadap intensitas pelaporan keberlanjutan. Temuan ini mengisyaratkan bahwa Ketika entitas memiliki banyak kewajiban secara dominan selektif atau terbatas dalam menyampaikan informasi terkait keberlanjutan. Sementara itu, besarnya keuntungan yang diperoleh tidak serta-merta menjadi faktor pendorong utama dalam praktik pengungkapan tersebut.
Analisis Determinan Financial Distress: Studi Empiris Pada Perusahaan Healthcare Shiddiq, Cahyo; Astarani, Juanda; Rusliyawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.962

Abstract

Sektor healthcare memiliki peran strategis dalam stabilisasi sistem kesehatan nasional, namun tidak kebal terhadap risiko financial distress. Peneliti bertujuan untuk menilai bagaimana pengaruhnya dari ukuran perusahaan, aktivitas, profitabilitas, maupun likuiditas pada status financial distress pada perusahaan manufaktur sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 - 2023. Jenis penelitian ini adalah kuantitatif asosiatif dengan pendekatan regresi linear ganda. Peneliti mengadopsi metode purposive sampling dalam mengambil sampel dan dikumpulkan dari 12 perusahaan dengan jumlah 36 observasi. SPSS digunakan untuk menganalisis data dengan menggunakan berbagai asumsi klasik untuk memastikan validitas model. Temuan ini mengungkapkan bahwasanya ukuran bisnis tidak mempunyai dampaknya yang nyata terhadap kesulitan keuangan, sedangkan profitabilitas, likuiditas, dan aktivitas memiliki dampak positif yang signifikan. Secara simultan, variabel independen yang dimaksud memiliki dampak yang signifikan terhadap kesulitan keuangan. Temuan ini menekankan pentingnya pengelolaan rasio keuangan yang sehat dan efisiensi penggunaan aset dalam menjaga stabilitas keuangan perusahaan healthcare. Selain itu, hasil temuan ini relevan dengan teori signalling yang menegaskan bahwasanya informasi keuangan mungkin sangat krusial bagi investor maupun kreditor ketika mengevaluasi kualitas kerja dan operasi bisnis.
Keputusan Investasi dan Faktor Internal Keuangan: Studi pada Perusahaan Makanan dan Minuman Noviana Rahmadini; Ibnu Aswat; Juanda Astarani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4590

Abstract

This study aims to analyze the effect of leverage, profitability, and liquidity on investment decisions in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The study adopts a quantitative approach using panel data regression and classical assumption tests. The results show that simultaneously, the three variables have a significant effect on investment decisions, with an adjusted R-squared value of 67.7%. Partially, leverage and liquidity have a significant negative effect, while profitability has a significant positive effect. These findings indicate that companies with high debt levels and excessive liquidity tend to be more cautious in making investment decisions. Conversely, companies with high profitability are more likely to expand their investments to support business growth. The results provide important implications for financial managers in managing internal financial structures to support optimal investment policies. Companies are advised to balance debt usage, profit generation, and cash management to avoid constraints in decision-making caused by excessive financial risk or overly conservative policies. This study also contributes to academic literature, especially in the context of the food and beverage subsector, which is considered stable and strategic in the Indonesian economy.
Co-Authors ., Rusliyawati Adelita, Margareta Selpini Aditya Nugroho Afli Audryna Agustina, Monika AHMADI Alviansyah, Ikhlas Andrianus Andrianus, Andrianus Apriliake, Cahaya Ratna Aswat, Ibnu Desyana, Gita Djunita Permata Indah Djunita Permata Indah Ega Erlianti Eko Supriyanto Elok Heniwati Evaris, Afra Veneranda Felmadefi, Renita Firmansyah, Kevin Grania Mustika, Ira H Haryono Handi Brata HARYONO Haryono Haryono Hijriah, Amanah Ibnu Aswat Ika Nur Azmi Ikhsan, Syarbini Kalimantari, Ria Nursani Putri Karpriana, Angga Permadi Khairunnisa, Nabila Khristina Yunita Laksono, Tegar Lilis Natalia Lucky, Della M. Irfani Hendri Muhammad Anshari, Muhammad MUHAMMAD FAHMI Muhsin Muhsin Muhsin Nella Yantiana Neltiani, Andini Nina Febriana Dosinta Noviana Rahmadini Novina, Helvira Aprilia Okpianti, Theodora Okpianti Oktafiani, Wanda Michelia Putra, Reza Sastrowardoyo Putri, Afli Aurora Putri, Kessa Mindabila Putri, Ressi Anugrah Putri, Valencia Limarga Rafa, Wukuf Dilvan Ramani Nabilah, Rina Rusliyawati Saputra, Yuda Sari Rusmita Shiddiq, Cahyo Stefanny, Stefanny Syahbandi Syahbandi Syahrul Tiya Nurfauziah Tyas, Farradesty Cahyaning Veithzal Rivai Zainal Verbie Vionika, Margareth Yacherin, Faye Yantiana, Nella YANTO YANTO