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INDONESIA
AKUNTANSI DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 199 Documents
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REALITAS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA UMKM: STUDI KASUS INDUSTRI KOPI CV TRI ANOM AGROTEKTUR (KADATUAN KOFFIE) Wibowo, Muhammad Rafli; Rahmawati, Apriana; Pragama, Tegar Ditya; Wibowo, Sugiharto Hadi
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18773

Abstract

This research examines the digital transformation process of accounting information systems in SMEs within the coffee industry sector, focusing on a case study of CV Tri Anom Agrotektur (Kadatuan Koffie). Through a qualitative approach, the research explores the dynamics of information technology implementation, challenges in adopting digital accounting systems, and gaps between accounting standards and field practices. The findings reveal that while the company has attempted to adopt various digital platforms, significant challenges exist in system integration, internal control, and human resource capacity development. The study highlights the importance of a strategic approach to digital transformation, process standardization, and strengthening control systems to support sustainable growth. This research contributes to understanding SMEs' digital transformation and provides practical recommendations for developing effective accounting information systems.
Pengaruh Kinerja Lingkungan, Kinerja Sosial dan Mekanisme Tata Kelola Terhadap Kinerja Keuangan Pada Perusahaan Go Public di Indonesia Susanti, Elyssa; Hindasah, Lela
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19033

Abstract

This study aims to examine the impact of environmental performance, social performance, and governance mechanisms on the financial performance of publicly listed companies in Indonesia during the 2019–2023 period. Utilizing 245 firm data, the analysis was conducted using multiple linear regression with a fixed effect model approach. The findings reveal that environmental performance has a negative and significant impact on financial performance, indicating that the high costs of meeting strict environmental standards may suppress profitability. Conversely, social performance has a positive and significant impact on financial performance, demonstrating that corporate social responsibility contributes to enhanced reputation and operational efficiency. Institutional ownership negatively and significantly affects financial performance, possibly due to short-term pressures from institutional investors. In contrast, foreign ownership positively and significantly influences financial performance, reflecting benefits such as technology transfer, improved managerial expertise, and access to international markets. Meanwhile, the presence of independent commissioners does not significantly affect financial performance, which may be attributed to limited supervisory effectiveness. This study contributes to understanding the dynamics between environmental, social, and governance performance and financial performance, offering practical implications for managerial decision-making.mechanisms and improved independence in decision-making.
INVESTIGATING CASH FLOW VOLATILITY AND CASH HOLDINGS ACROSS ACCOUNTING REGIMES Putri Prawitasari, Putu
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i2.19034

Abstract

This research investigates the relationship between cash flow volatility and corporate cash holdings across different accounting regimes. Utilizing a qualitative approach and theoretical models based on information asymmetry, the study explores how accounting standards and financial reporting requirements influence corporate decisions on cash reserves. Data from the Scopus database is used to compare cash management practices between companies adhering to International Financial Reporting Standards (IFRS) and those following Generally Accepted Accounting Principles (GAAP). The findings reveal that companies operating under IFRS tend to maintain higher cash levels, indicating that the greater transparency and disclosure requirements of IFRS lead to more cautious liquidity management. This highlights the significant impact of regulatory frameworks on corporate behavior concerning cash reserves. These insights are crucial for policymakers, corporate decision-makers, and investors who aim to understand the drivers of cash holdings and their effects on firm performance and financial stability. The study emphasizes the role of accounting standards in shaping corporate financial strategies and offers a novel perspective by linking cash management practices to different accounting regimes, providing new insights into the effects of financial reporting standards on corporate liquidity.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PEMANFAATAN TEKNOLOGI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGELOLAAN KEUANGAN SEBAGAI VARIABEL INTERVENING DI KABUPATEN PASURUAN Primardiningtyas, Filzah; Hidayat, Muhammad Taufik
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19055

Abstract

With the use of intervening factors related to regional financial management in Pasuruan Regency, this research intends to examine the effects of accountability, transparency, and technology use on the quality of financial reports. This study makes use of quantitative methods, such as descriptive analysis and a census-based sampling strategy. A total of 87 respondents from each regional apparatus operation (OPD) were included in this research, all of them were members of the finance, budget, and treasury personnel. Information gathered from surveys and processed with the use of PLS 3 software, including both outside and inner model testing. The study found that several factors influence financial report quality: accountability, transparency, and technology use all have positive and significant effects on report quality; transparency has a positive but insignificant effect on report quality; financial management has a negative but insignificant effect on report quality; and regional financial management has no control over the variables of report quality that relate to technology use, transparency, and accountability.
MINAT KERJA DI PERUSAHAAN BERORIENTASI LINGKUNGAN: PERAN PEMAHAMAN GREEN ACCOUNTING, NILAI SOSIAL, DAN LOCUS OF CONTROL Angraeni, Viska; Sahrir; Sofyan Syamsuddin
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19105

Abstract

This study aims to examine the effect of accounting students' understanding of green accounting, social values, and locus of control on their interest in pursuing careers in environmentally oriented companies. A quantitative approach was employed, utilizing a saturated sampling technique with data collected from 70 final-year accounting students at the University of Muhammadiyah Palopo through an online questionnaire using a Likert scale and analyzed with IBM SPSS version 30.0. The findings revealed that students' understanding of green accounting positively and significantly influences their interest in working in environmentally oriented companies, reflecting an increasing awareness of sustainability within the accounting profession. Social values, however, did not show a significant effect, suggesting that students prioritize pragmatic factors such as career prospects over social considerations. Conversely, locus of control demonstrated a positive and significant effect, indicating that students with a stronger internal locus of control are more inclined to pursue sustainability-driven careers. These findings highlight the need for integrating green accounting into the curriculum to enhance students’ understanding and interest in sustainability. Additionally, organizations can foster internal locus of control through tailored recruitment and professional development strategies. This study offers novel insights into the interplay of green accounting, social values, and locus of control in shaping career interests, addressing an underexplored area in accounting education
PENGARUH SISTEM PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM, MORALITAS, KEPUASAN KERJA, KOMPETENSI SUMBER DAYA MANUSIA,DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN FRAUD Cancera, Radita; Trisnawati, Rina
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19501

Abstract

The purpose of this study was to determine the effect of internal control systems, whistleblowing systems, morality, job satisfaction, human resource competency, and organizational commitment on fraud prevention in village fund management at the Village Head Offices in Kebakkramat District, Karanganyar Regency. This type of research uses quantitative research. The population in this study were all village apparatus or officials who worked in the village head's office located in Kebakkramat District, Karanganyar Regency, Central Java. The sampling technique used purposive sampling technique and obtained a sample of 80 respondents. Data collection techniques with questionnaires distributed to the research sample. Data analysis techniques used multiple linear regression analysis. The results showed that internal control systems, whistleblowing systems, job satisfaction, and organizational commitment had an effect on fraud prevention. While morality and human resource competency did not affect fraud prevention
PERAN MAKRO EKONOMI DALAM MEMODERASI VARIABEL FUNDAMENTAL TERHADAP HARGA SAHAM PADA SEKTOR PERINDUSTRIAN (Studi Pada Perusahaan Sektor Perindustrian Yang Tergabung Di Bei Tahun 2020-2023) Fitria, Ainun; Endah Purnamasari, Puji
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19658

Abstract

This study aims to determine the effect of fundamental variables on stock prices. This type of research uses descriptive quantitative research with the population in the study using companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling of this study used purposive sampling technique by obtaining 116 samples, while the data collection technique used a representative sample of the population. The data analysis technique also uses multiple linear regression analysis.The conclusion from the research results explains that ROA, EPS, PER and DPR have no effect on stock prices. While inflation has an impact on stock prices.
TINJAUAN PERSEPSI MAHASISWA TENTANG PEMAHAMAN KODE ETIK PROFESI AKUNTAN Sandy, Fabio Bolanda; Setyawan, Muhammad Afif; Santoso, Tiara Rani; Ghaisani, Hesiya May; Fajarsari, Hesti
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

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

Abstract

The purpose of this study is to evaluate accounting students' perceptions of the understanding of the ethics of the accounting profession in several universities in Central Java. The ethics of the accounting profession plays a significant role in shaping professional behavior. These decisions will ultimately influence the level of public trust in the credibility of financial reports. The researcher used a quantitative approach with a questionnaire (Google Form) as the research instrument. From several universities in Central Java, the researcher obtained 64 student samples. In sampling, the researcher used a purposive sampling method with the criteria of students who have taken courses in Audit and Business Ethics. Later, the data will be analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, T-tests, and F-tests. The results of the study indicate that Gender, Ethical Knowledge and Love of Money have a positive effect on students' understanding of the code of ethics of the accounting profession. In addition, the Education Level variable does not affect students' perceptions of the understanding of the code of ethics of the accounting profession. This study is expected to improve students' understanding of the importance of ethical attitudes in the accounting profession.
PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI LINGKUNGAN POLITEKNIK NEGERI CILACAP Efendi, Alfarisi Akbar; Kartikasari, Dyah Ayumurni; Jannah, Nurul Maghfirotul; Ramadhan, Lodis
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i2.20690

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and tax authorities services on individual taxpayer compliance. The type of data used in this study is quantitative data. The quantitative approach is a research method used to examine populations and samples by collecting data using research instruments, analyzing data or statistics with predetermined objectives. The independent variables in this study are tax knowledge, tax sanctions, and tax authorities services. The dependent variable is individual taxpayer compliance. The results of this study indicate that tax knowledge does not affect individual taxpayer compliance. Tax sanctions affect individual taxpayer compliance. Tax authorities services influence individual taxpayer compliance. This study has novelty in terms of time (conducted in 2025), location (Politeknik Negeri Cilacap), respondents (employees at state vocational institutions). Keyword: Tax knowledge; Tax sanctions; Tax authorities services; Taxpayer compliance

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