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All Journal JUMANJI (JURNAL MANAJEMEN JAMBI) Jurnal Akuntansi : Transparansi dan Akuntabilitas Balance : Jurnal Akuntansi dan Manajemen
Astuti, Novising Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Teknologi Informasi Terhadap Efisiensi dan Akurasi Akuntansi Astuti, Novising Dewi
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 1 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi informasi yang semakin pesat telah mendorong perubahan signifikan dalam berbagai bidang, termasuk akuntansi. Digitalisasi menjadi kebutuhan yang tidak dapat dihindari untuk meningkatkan efisiensi dan ketepatan dalam penyajian informasi keuangan. Pentingnya penelitian ini terletak pada perlunya pemahaman mendalam mengenai bagaimana teknologi informasi dapat dioptimalkan untuk mendukung proses akuntansi di era digital. Penelitian ini bertujuan untuk mengkaji secara mendalam peran teknologi informasi dalam meningkatkan efisiensi dan akurasi akuntansi. Metode yang digunakan adalah pendekatan kualitatif melalui studi pustaka, dengan menelaah berbagai sumber literatur yang relevan, seperti jurnal ilmiah, buku referensi, dan artikel akademik. Hasil kajian menunjukkan bahwa penerapan sistem digital, seperti cloud accounting dan Enterprise Resource Planning (ERP), mampu mempercepat proses akuntansi, meminimalkan kesalahan, serta meningkatkan keandalan informasi keuangan. Di sisi lain, integrasi teknologi dalam sistem akuntansi mendorong otomatisasi proses yang lebih efektif. Meski demikian, masih terdapat tantangan seperti keterbatasan infrastruktur teknologi, rendahnya kompetensi digital, serta perlunya adaptasi terhadap regulasi yang terus berkembang. Implikasi dari penelitian ini menegaskan pentingnya peningkatan literasi digital dan penguatan kompetensi teknologi bagi para praktisi akuntansi untuk memastikan optimalisasi penggunaan teknologi dalam aktivitas akuntansi.
Ketepatan Waktu Audit dan Faktor-Faktor yang Mempengaruhinya Aprilio, Hardo; Permatasari, Rr Lilis Intan; Astuti, Novising Dewi; Ekasari, Juendiny Chrisna; Ray, Ayuvera Rifani; Suhartati, Suhartati; Klau, Herlina Helmy
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.615

Abstract

Penelitian ini menganalisis pengaruh profitabilitas, solvabilitas, opini audit, dan ukuran Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Metode yang digunakan adalah regresi linear berganda dengan data laporan keuangan tahunan yang diolah menggunakan SPSS. Hasil penelitian menunjukkan solvabilitas dan opini audit berpengaruh signifikan terhadap audit delay, sedangkan profitabilitas dan ukuran KAP tidak. Nilai R² sebesar 15,8% mengindikasikan bahwa variabel independen hanya menjelaskan sebagian kecil variasi audit delay. Temuan ini menegaskan pentingnya pengendalian tingkat utang dan kualitas opini audit, serta memberikan masukan bagi auditor dan regulator terkait ketepatan waktu pelaporan keuangan. This study examines the effects of profitability, solvency, audit opinion, and Public Accounting Firm (KAP) size on audit delay in transportation and logistics companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Multiple linear regression was applied to annual financial report data processed using SPSS. The results show that solvency and audit opinion significantly affect audit delay, while profitability and KAP size do not. An R² value of 15.8% indicates that the independent variables explain only a small portion of the variation in audit delay. These findings highlight the importance of controlling debt levels and maintaining high-quality audit opinions, providing insights for auditors and regulators regarding the timeliness of financial reporting.
PENGARUH KAPITALISASI PASAR, PERTUMBUHAN PENJUALAN, RISIKO BISNIS TERHADAP RETURN SAHAM Bahantwelu, Maria Immaculata; Tkela, Melianus E.; Klau, Herlina Helmy; Astuti, Novising Dewi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.25322

Abstract

Stock return is the ratio of returns, which can be in the form of profit or loss, received by investors as a result of their investment in a particular company. The purpose of this study is to determine the impact of market capitalization, sales growth, and business risk on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used in this study is quantitative. The population in this study consisted of 50 companies, while a sample of 17 companies was taken using a purposive sampling technique. Data regarding financial statements were taken from www.idx.co.id and analyzed using SPSS version 22. From the results of the study, it can be concluded that: 1) market capitalization has a significant influence on stock returns, 2) sales growth also has a significant impact on stock returns, 3) business risk has a significant effect on stock returns, and 4) market capitalization, sales growth, and business risk simultaneously influence stock returns.
MODEL KONSEPTUAL INTEGRASI AKUNTANSI LINGKUNGAN KE DALAM PELAPORAN KEUANGAN: IMPLIKASI BAGI AKUNTABILITAS DAN PRAKTIK AKUNTANSI MODERN Astuti, Novising Dewi; Malau, Eve Ida; Bahantwelu, Maria Immaculata
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.25476

Abstract

This research aims to develop a conceptual model for integrating environmental accounting into financial reporting as an effort to strengthen accountability and promote sustainable accounting practices. Environmental accounting is seen as a strategic instrument capable of connecting the economic and ecological dimensions within the context of modern organisational reporting. Through a qualitative approach based on theoretical review and analysis of current literature, this research examines the development of environmental accounting thought and implementation across various sectors, and identifies the remaining obstacles in its integration process. The study results indicate that the implementation of environmental accounting in financial reporting is not yet optimal due to limitations in reporting standards, low understanding of sustainability issues among accounting practitioners, and the absence of binding regulations. Nevertheless, integrating environmental information into financial reporting has proven to enhance transparency, strengthen public accountability, and broaden companies' social legitimacy. The proposed conceptual model positions accountants as agents of change who play an active role in connecting the economic, social, and environmental dimensions through an integrated reporting system. Theoretically, this research enriches the traditional financial reporting paradigm towards sustainability reporting, while practically providing direction for the development of policies and the competence of the accounting profession in supporting more environmentally responsible governance.
Co-Authors Aprilio, Hardo Bahantwelu, Maria Immaculata Ekasari, Juendiny Chrisna Klau, Herlina Helmy Malau, Eve Ida Permatasari, Rr Lilis Intan Ray, Ayuvera Rifani Suhartati Suhartati Tkela, Melianus E.