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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Infestasi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Akuntansi : Jurnal Akuntansi Integratif Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Prospek: Jurnal Manajemen dan Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi Journal of Educational Study JRABA International Journal Of Economics Social And Technology Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Mandiri: Jurnal Akuntansi dan Keuangan Al-Zayn: Jurnal Ilmu Sosial & Hukum Ekuitas Jurnal Pnedidikan Ekonomi Indonesian Journal of Innovation Multidisipliner Research
Sunitha Devi
Universitas Pendidikan Genesha
Religion Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Praktik Manajemen Laba, Profitabilitas, dan Leverage Terhadap Terjadinya Financial Distress pada Perusahaan Ritel di Indonesia Aziz Zulkifli Rahman; Putu Riesty Masdiantini; Sunitha Devi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.5623

Abstract

Pascapandemi COVID-19, sektor ritel di Indonesia menghadapi tekanan akibat pergeseran perilaku konsumen ke platform digital dan ketidakpastian ekonomi yang meningkatkan risiko financial distress. Kondisi ini menyebabkan penurunan kinerja hingga penutupan gerai, namun tidak selalu tercermin jelas dalam laporan keuangan karena potensi praktik manajemen laba. Penelitian ini bertujuan menguji pengaruh manajemen laba, profitabilitas, dan leverage terhadap financial distress pada perusahaan ritel yang terdaftar di BEI periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data sekunder dari 23 perusahaan dan dianalisis menggunakan regresi logistik biner dengan model Springate sebagai indikator distress. Hasil penelitian menunjukkan bahwa hanya profitabilitas berpengaruh signifikan negatif terhadap financial distress, sedangkan manajemen laba dan leverage tidak berpengaruh signifikan. Temuan ini menegaskan bahwa penguatan kinerja operasional melalui efisiensi aset (ROA) lebih penting dalam menjaga ketahanan perusahaan ritel dibandingkan kebijakan pendanaan maupun pengelolaan laba akrual.
The Effect of Perception, Knowledge, and Socialization of Tax Rate Changes on MSME Taxpayer Compliance with Tax Sanctions as a Moderating Variable Cantika Sweca Sariani; Gede Adi Yuniarta; Sunitha Devi
International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i1.1722

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia remains relatively low despite the continuous growth in the number of MSMEs and the government's policy of reducing the Final Income Tax rate to 0.5% to encourage voluntary compliance. Previous studies have generally examined the effects of tax knowledge, tax socialization, and tax rates on taxpayer compliance separately, resulting in inconsistent findings and limited understanding of the role of tax sanctions in strengthening these relationships. Therefore, this study aims to analyze the influence of tax knowledge, tax socialization, and taxpayer perceptions of changes in the Final Income Tax rate on MSME taxpayer compliance, as well as to examine the moderating role of tax sanctions. This research employs a quantitative explanatory approach using survey data collected from 400 MSME taxpayers in Denpasar City. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that tax knowledge, tax socialization, and perceptions of the Final Income Tax rate positively and significantly influence taxpayer compliance. Tax sanctions do not moderate the relationship between tax knowledge and compliance, but they strengthen the effects of tax socialization and tax rate perceptions on compliance. These findings suggest that MSME tax compliance is shaped by a combination of internal factors, external educational efforts, and law enforcement mechanisms. The novelty of this study lies in the integration of tax sanctions as a moderating variable in the relationship between tax knowledge, tax socialization, tax rate perceptions, and taxpayer compliance within the context of MSMEs following the implementation of the 0.5% Final Income Tax policy. The findings contribute to the development of tax compliance behavior literature based on the Theory of Planned Behavior and provide practical insights for policymakers to enhance compliance through tax education, digital socialization programs, and consistent enforcement of tax sanctions.
Analysis of the Indonesian Capital Market Reaction to Stock Exchange Regulations as an Impact of the United States Reciprocal Tariff Policy: An Event Study of LQ45 Stocks Dewa Made Kramas Artha Wiguna; Gede Adi Yuniarta; Sunitha Devi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1596

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the regulations issued by the Indonesia Stock Exchange (IDX) and the Financial Services Authority (OJK) in response to the reciprocal tariff policy imposed by the United States on April 2, 2025. The policy created significant shocks in the capital market, marked by a sharp decline in the LQ45 index and foreign investors’ net selling, which triggered the implementation of emergency measures such as adjustments to the lower auto rejection limit and trading halt mechanisms. This research employs a quantitative approach using the event study method on 45 companies listed in the LQ45 index over an 11-day event window (H-5 to H+5). The analysis was conducted by measuring Average Abnormal Return (AAR), Cumulative Abnormal Return (CAR), and Average Trading Volume Activity (ATVA), tested with the Wilcoxon Signed Rank Test since the data were not normally distributed. The results indicate significant differences in AAR and CAR before and after the event, suggesting that the IDX and OJK regulations contained relevant information affecting stock prices. However, no significant difference was found in ATVA, implying that market reactions were more price-driven than volume-driven. These findings support the Signaling Theory and the semi-strong form of the Efficient Market Hypothesis, showing that the Indonesian capital market is responsive to new information provided by regulators.
Persepsi Minat Penggunaan Digital Management Accounting Tools Dan Literasi Digital Terhadap Efisiensi Biaya Operasional Pada Usaha Mikro Dan Kecil Di Kabupaten Buleleng Ketut Saryoni; I Gusti Ayu Purnamawati; Sunitha Devi
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/zdsrhn85

Abstract

Penelitian ini dilakukan untuk menguji adanya pengaruh (1) pengaruh Digital Management Accounting Tools terhadap Efisiensi Biaya Operasional, (2) pengaruh Literasi Digital terhadap Efisiensi Biaya Operasional (3) pengaruh Digital Management Accounting Tools dan Literasi Digital terhadap Efisiensi Biaya Operasional. Penelitian ini termasuk penelitian kuantitatif kausal dengan menggunakan analisis regresi linier berganda. Subjek dari penelitian ini ialah seluruh Usaha Mikro dan Kecil di Kabupaten Buleleng dengan jumlah populasi sebanyak 29.043 orang, mempergunakan Digital Management Accounting Tools, Literasi Digital dan Efisiensi Biaya operasional sebagai objek. Teknik mengumpulkan data mempergunakan kuisioner, setelahnya data dianalisis mempergunakan analisis regresi linear berganda dibantu lewat mengaplikasikan SPSS 27.0. Hasil penelitian menunjukkan apabila (1) Digital Management Accounting Tools berpengaruh positif dan signifikan terhadap Efisiensi Biaya Operasional pada Usaha Mikro dan Kecil di Kabupaten Buleleng, (2) Literasi Digital berpengaruh positif dan signifikan terhadap Efisiensi Biaya Operasional pada Usaha Mikro dan Kecil di Kabupaten Buleleng, (3) Digital Management Accounting Tools dan Literasi Digital berpengaruh secara simultan dan signifikan terhadap Efisiensi Biaya Operasional pada Usaha Mikro dan Kecil di Kabupaten Buleleng.  
Implementasi Akuntansi Piutang Berbasis Akrual Berdasarkan SAK ETAP Pada BUMDes Sambangan Ida Ayu Wulan Setyari; I Gede Agus Pertama Yudantara; Sunitha Devi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.7561

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi akuntansi piutang berbasis akrual pada BUMDes Giri Amertha Desa Sambangan berdasarkan SAK ETAP serta kendala yang dihadapi dalam penerapannya. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa BUMDes Sambangan telah melakukan transaksi kredit yang menimbulkan piutang, namun penerapan akuntansi piutang berbasis akrual belum sepenuhnya sesuai dengan SAK ETAP. Berdasarkan SAK ETAP, piutang seharusnya diakui pada saat timbul hak tagih, diukur sebesar nilai yang dapat direalisasikan, dan disajikan sebagai aset lancar dalam laporan posisi keuangan. Namun, praktik yang dilakukan BUMDes masih menggunakan basis kas, sehingga piutang baru dicatat ketika kas diterima. Selain itu, pengukuran piutang belum didukung oleh pencatatan penyisihan piutang tak tertagih dan penyajiannya belum ditampilkan secara tersendiri dalam laporan keuangan. Kendala utama yang dihadapi meliputi keterbatasan kompetensi sumber daya manusia, kurangnya pemahaman mengenai SAK ETAP, serta sistem pencatatan keuangan yang masih sederhana. Meskipun demikian, BUMDes Sambangan telah melaksanakan pelaporan keuangan secara rutin sebagai bentuk akuntabilitas kepada pemerintah desa dan masyarakat.
The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Sunitha Devi; Ni Made Sindy Warasniasih; Putu Riesty Masdiantini; Lucy Sri Musmini
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2313

Abstract

The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
Pengaruh Profitabilitas, Pajak Karbon, Dan Capital Expenditure Terhadap Climate Disclosure Pada Perusahaan Sektor Energi Di Indonesia Tahun 2022-2024 Rahmalia Fitri Manik Wulandari; Desak Nyoman Sri Werastuti; Sunitha Devi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 6 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/j39nmk12

Abstract

Perubahan iklim telah meningkatkan tuntutan terhadap transparansi informasi iklim sebagai bentuk akuntabilitas perusahaan kepada para pemangku kepentingan. Meskipun perusahaan sektor energi di Indonesia mulai mengungkapkan informasi terkait perubahan iklim, kualitas Climate Disclosure masih bervariasi dan belum sepenuhnya mencerminkan strategi, pengelolaan risiko, serta implikasi finansial perubahan iklim. Penelitian ini bertujuan menganalisis pengaruh profitabilitas, pajak karbon, dan Capital Expenditure terhadap Climate Disclosure pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari annual report dan sustainability report. Sampel dipilih menggunakan teknik purposive sampling, sehingga diperoleh 28 perusahaan dengan total 84 observasi. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan Microsoft Excel dan IBM SPSS Statistics 27. Hasil penelitian menunjukkan bahwa profitabilitas dan Capital Expenditure tidak berpengaruh terhadap Climate Disclosure, sedangkan pajak karbon berpengaruh positif signifikan terhadap Climate Disclosure. Temuan ini menunjukkan bahwa tekanan regulasi yang tercermin melalui eksposur terhadap potensi beban pajak karbon lebih mendorong peningkatan kualitas Climate Disclosure dibandingkan faktor internal perusahaan, seperti profitabilitas dan Capital Expenditure.
The Role of Governance, Accounting Information Systems, and Internal Controls in Cooperative Financial Performance I Kadek Yasa Saputra; Sunitha Devi; Nyoman Ayu Wulan Trisna Dewi
Journal of Educational Study Vol. 7 No. 1 (2026): Upcoming Issues
Publisher : English Education Department STKIP Agama Hindu Singaraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36663/joes.v7i1.1218

Abstract

Cooperatives play a strategic role in promoting economic development, community empowerment, and organizational learning. However, many cooperatives continue to face challenges in maintaining sustainable financial performance. This study aimed to examine the effects of Good Corporate Governance (GCG), Accounting Information Systems (AIS), and Internal Control Systems (ICS) on the financial performance of cooperatives in Karangasem Regency, Bali. A quantitative approach with an associative research design was employed. The population consisted of 231 active cooperatives, from which 15 cooperatives were selected using purposive sampling. The study involved 60 respondents, including chairpersons, treasurers, accounting staff, and cashiers. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 25. The findings revealed that Good Corporate Governance positively and significantly affected financial performance (β = .418, p < .001), making it the strongest predictor among the variables examined. Accounting Information Systems also showed a positive and significant effect (β = .252, p = .020), while Internal Control Systems positively and significantly influenced financial performance (β = .303, p = .002). Furthermore, the regression model explained 74.9% of the variance in financial performance (Adjusted R² = .749). These findings suggest that strengthening governance practices, improving accounting information systems, and enhancing internal control mechanisms are essential for improving cooperative financial performance. The study contributes to the literature by highlighting the importance of governance, information management, and organizational control in supporting cooperative sustainability, financial literacy, and organizational learning
Pengaruh Enviromental Social Governance (ESG) Score dan Struktur Modal Terhadap Nilai Perusahaan Cintya Paramitha Ida Ayu Putu; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i01.76346

Abstract

Penelitian ini bertujuan meneliti enviromental social governance, dan struktur modal terhadap nilai perusahaan IDX ESG Leader yang terdaftar di Bursa Efek Indonesia selama periode tahun 2020 – 2022. Jenis penelitian ini merupakan penelitian kuantitatif dengan sampel berjumlah 39 perusahaan yang ditentukan dengan metode proporsive sampling. Data yang digunakan merupakan data sekunder. Data diolah menggunakan SPSS versi 22 dengan analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa enviromental social governance berpengaruh negatif terhadap nilai perusahaan dan struktur modal berpengaruh positif terhadap nilai perusahaan.
Pengaruh Penyaluran Kredit, Efisiensi Operasional, Risiko Kredit, Dan Kecukupan Modal Terhadap Kinerja Keuangan BPR Se-Bali Komang Trisna Ayu Widari; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 04 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i04.79807

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh penyaluran kredit terhadap kinerja keuangan, (2) pengaruh efisiensi operasional terhadap kinerja keuangan, (3) pengaruh risiko kredit terhadap kinerja keuangan, dan (4) pengaruh kecukupan modal terhadap kinerja keuangan. Untuk mencapai tujuan penelitian tersebut, maka desain penelitian yang digunakan adalah desain penelitian kausal dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi penelitian ini adalah seluruh BPR Konvensional Se Bali yang berjumlah 117 bank. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 56 bank. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa (1) penyaluran kredit berpengaruh positif terhadap kinerja keuangan, (2) efisiensi operasional berpengaruh negatif terhadap kinerja keuangan, (3) risiko kredit berpengaruh negatif terhadap kinerja keuangan, dan (4) kecukupan modal berpengaruh positif terhadap kinerja keuangan.
Co-Authors Aditya Putra, I Putu Wahyu Ak. S.E. Desak Nyoman Sri Werastuti . Alit, Ngurah Anan, Made Wimantara Ayu Melda Tri Santi Aziz Zulkifli Rahman Budiarta, Luh Gede Rahayu Budiasih, I Gusti Nyoman Cantika Sweca Sariani Cintya Paramitha Ida Ayu Putu Desak Putu Erna Juliarmini Dewa Made Kramas Artha Wiguna Dewa Nyoman Badera Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Luh Gede Kusuma Dewi, Ni Luh Manik Asih Arta Dewi, Putu Eka Dianita Marvilianti Egi Prayana Febriyanti, Ni Luh Meilina Gede Adi Yuniarta Gusti Ayu Tunince Arianti I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Agus Pertama Yudantara I Gede Arya Wigarba I Gede Hestha Mahan Dana I Gusti Ayu Nyoman Budiasih I Gusti Ayu Purnamawati I Gusti Putu Geria Warsita Widya Darma I Kadek Yasa Saputra I Nyoman Dedi Setiadi I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Wahyu Aditya Putra Ida Ayu Wulan Setyari Kadek Heni Yuliana Sari Kadek Sinta Dewi Kadek Yudi Wiguna Ketut Saryoni Komang Adi Kurniawan Saputra Komang Trisna Ayu Widari leny sukmayanti Lucy Sri Musmini Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Luh Putu Ithiasa Utami Devi Made Riki Ponga Kusyanda Mahendra, Kadek Yogi Dwi Martin Mahardika, A.A.N. Yudha Merliana Dewi Ngurah Alit Ni Komang Sri Purnami Ni Luh Asri Savitri Ni Luh Budiari Ni Luh Gede Erni Sulindawati Ni Luh Gede Yastini Ni Luh Indrawati Ni Luh Putu Yunita Agustini Ni Luh Vira Sugiani Ni Made Sindy Warasniasih Ni Putu Noviyantini Noviyantini, Ni Putu Nyoman Ayu Wulan Trisna Dewi . Nyoman Suadnyana Pasek Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Pratama, Putu Adi Pratama, Putu Bayu Prayana, Egi Priandani, Ni Made Yanti Putra, I Gusti Made Priyambhada Putra, Putu Cipta Perdana Putu Adi Pratama Putu Ary Widnyana Putri Putu Bayu Pratama Putu Cipta Perdana Putra Putu Febriyanti Putu Riesty Masdiantini Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Putu Wulan Aprilina Kartini Rahmalia Fitri Manik Wulandari Riska Aprilia Romi Ananda Putra Sekarrini, Ni Luh Setiadi, I Nyoman Dedi Sofian Dwi Muliadi sukmayanti, leny Suryani, Kadek Ria Windayani, Sang Putu