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Kota yogyakarta,
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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 209 Documents
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ANALYSIS OF PURCHASING ACCOUNTING INFORMATION SYSTEM FOR INVENTORY PROCUREMENT EFFICIENCY AT CV. EKATUNGGAL TIMUR MANADO Archelia Avril Margareth Dalisang; Dominikus Andreo Maryadi; Sintia Nurani Korompis
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22573

Abstract

This study aims to analyze the implementation of a purchasing accounting information system to improve the efficiency of the inventory procurement process. This study uses a qualitative descriptive approach with CV. Ekatunggal Timur Manado as the object. Data was obtained through observation, semi-structured interviews with the purchasing, warehouse, and accounting departments. Data were then analyzed using a descriptive approach, internal control checklist, and efficiency indicators. The results show that the system has been running with the support of ERP and fairly structured procedures. However, the system is not optimal due to the lack of clear separation of duties, lack of system integration, and communication constraints between divisions. In addition, delays from suppliers also impact inventory imbalances such as overstock and stockouts. The results of this study indicate that the effectiveness of the purchasing accounting information system is greatly influenced by the quality of internal control and system integration. Therefore, the company needs to strengthen the separation of duties, improve ERP integration, and improve coordination between divisions to improve procurement efficiency. This study offers a more focused analysis of the relationship between the purchasing accounting information system, internal control, and procurement efficiency in the context of a distribution company.
PENGARUH MOTIVASI EKONOMI DAN PELATIHAN BREVET TERHADAP MINAT MAHASISWA MENJADI KONSULTAN PAJAK DENGAN PELUANG KARIR SEBAGAI VARIABEL MODERASI Ina Destiana
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.20378

Abstract

This study aims to analyze the influence of economic motivation and tax brevet training on students' interest in becoming tax consultants, with career opportunities as a moderating variable. The background of this research is the low interest of accounting students in pursuing a career as a tax consultant, despite the significant career opportunities in this field. This study uses a quantitative approach with a survey method through questionnaires distributed to 100 accounting students in Yogyakarta. The sampling technique used is purposive sampling, and the data were analyzed using moderation regression analysis. The results show that economic motivation and tax brevet training have a positive and significant effect on students' interest in pursuing a career as a tax consultant. Furthermore, career opportunities significantly moderate the relationship between economic motivation and brevet training on students' interest. These findings highlight the importance of increasing awareness of economic benefits, relevant training, and promoting promising career prospects to encourage student interest in the tax consulting profession.
GREEN UMKM: ANALISIS PENERAPAN KEBIJAKAN PENGENDALIAN DAN BIAYA LINGKUNGAN (Studi Kasus Pengelolaan Limbah Cair Usaha Rumah Makan di Kota Kendari) Nanci Naysila Silondae; Angelina Aprianti Musu; Arfan; Diamond Limbong
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22364

Abstract

This study aims to analyze the implementation of environmental control policies and environmental costs in wastewater management of restaurant businesses in Kendari City. The study employs a descriptive qualitative approach through in-depth interviews with three restaurant owners or managers, namely Kampong Bakau Restaurant, Mades Restaurant, and Mas Bejho Restaurant. The results indicate that all three restaurants have demonstrated awareness of the importance of wastewater management and have implemented simple environmental control measures, such as separating solid and liquid waste and providing wastewater disposal channels. However, the wastewater management practices remain basic and have not fully complied with applicable technical standards or environmental regulations. In addition, the implementation of environmental costs has not been optimal, as only one restaurant has specifically allocated and recorded environmental costs. Nevertheless, proper environmental management provides long-term economic benefits in the form of improved business image, increased consumer trust, and business sustainability. This study emphasizes the importance of strengthening environmental control policies and implementing green accounting practices among restaurant businesses in Kendari City.
ANALISIS DETERMINAN KINERJA KEUANGAN BANK SYARIAH: SEBUAH TINJAUAN LITERATUR Atika Jauharia Hatta; Damayanti
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22641

Abstract

Main Purpose - This study was conducted to examine and analyze the financial performance of Islamic banks. Design/methodology/approach - The method used in this study uses a qualitative literature review based on 30 Scopus-indexed scientific articles published between 2013 and 2023. Main Findings - This study found that financial performance is influenced by several factors, such as the characteristics of the board of directors (size of the board of directors, independence of the board of directors, frequency of board of directors meetings, gender diversity of the board of directors), characteristics of the sharia supervisory board (size of the sharia supervisory board, educational background of the sharia supervisory board, expertise of the sharia supervisory board), CEO power, quality of accounting disclosure, company size, share ownership, intellectual capital, environmental, CSR, corporate governance, zakat disclosure, charity disclosure, liquidity, capital adequacy, asset quality, management efficiency and audit committee. Theory and Practical Implications The theory that is widely used in research based on literature reviews is agency theory. Novelty - By reviewing articles indexed in Scopus, this study ensures that the sources used are from credible and quality journals, thus strengthening the validity and contribution of this study in providing comprehensive and up-to-date insights.
PENGARUH RISIKO KREDIT TERHADAP KINERJA KEUANGAN BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024 Rizki Hidayatullah; Muhamad Teguh Suprayogi; Farah Margaretha Leon
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22779

Abstract

  This study examines the effect of credit risk on the financial performance of conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial performance is measured using Return on Assets (ROA), while credit risk is represented by Non-Performing Loans (NPL), Loan Loss Provisions (LLP), and Insider Lending (INSL). In addition, the Capital Adequacy Ratio (CAR) is included as an independent variable, while Firm Size serves as a control variable. This study employs a quantitative approach using secondary data obtained from the annual financial statements of listed banks. The sample consists of 27 conventional banks selected through purposive sampling, resulting in 135 firm-year observations. Panel data regression analysis was conducted using EViews software. The results indicate that NPL has a positive and significant effect on ROA at the 10% significance level, while LLP has a negative and significant effect on ROA. Meanwhile, Insider Lending and CAR do not have a significant effect on financial performance. Firm Size is found to have a positive and significant effect on ROA. These findings suggest that although credit quality and Loan Loss Provisioning remain important determinants of bank profitability, adequate capital levels and Insider Lending practices do not necessarily influence financial performance. The study highlights the importance of effective credit risk management, particularly in controlling Loan Loss Provisions, to maintain profitability in the Indonesian banking sector.
KAJIAN ILMIAH LITERASI KEUANGAN: ANALISIS BIBLIOMETRIK PADA PUBLIKASI TERINDEKS SCOPUS TAHUN 2021-2025 Yusuf Syaifulloh; Etty Gurendrawati; Muhammad Yusuf
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22791

Abstract

Financial literacy has become an increasingly important research topic due to the growing complexity of financial systems, the rapid expansion of digital financial services, and the need to improve individual financial well-being. This study aims to map the development of global scientific publications on financial literacy during the 2021–2025 period using a bibliometric approach. Data was collected from the Scopus database and analyzed using Biblioshiny and VOSviewer to identify publication trends, productive countries, collaboration patterns, and keyword networks. The results indicate a significant increase in the number of publications, reflecting growing academic interest in financial literacy worldwide. Keyword analysis reveals that financial education, financial behavior, financial inclusion, and financial well-being remain dominant themes. Furthermore, overlay visualization shows an emerging research focus on digital finance, artificial intelligence, sustainability, and sustainable development. These findings suggest that financial literacy research is evolving from traditional educational perspectives toward broader issues related to digital transformation and sustainable development.
CORPORATE GOVERNANCE AND ESG PERFORMANCE: A LITERATURE REVIEW OF MEASUREMENT PROXIES AND EMPIRICAL FINDINGS Novia rizki; Victoria K. Priyambodo; Tri Hanani; Paradisa Sukma
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22827

Abstract

This study aims to examine the relationship between corporate governance and ESG (Environmental, Social, and Governance) performance by identifying measurement proxies and synthesizing empirical findings from previous studies. The method employed is a narrative literature review of 25 Scopus-indexed journal articles. The governance mechanisms examined include board characteristics, namely board size, board independence, CEO duality, gender diversity, expertise and educational background, as well as ownership structures, including institutional, foreign, family, and state ownership. The results indicate that most governance mechanisms positively affect on ESG performance, particularly gender diversity, board independence, environmental expertise, institutional ownership, and foreign ownership. However, several studies report inconsistent regarding board size, CEO duality, and state ownership. These findings confirm that corporate governance is a critical factor in supporting sustainability strategies and enhancing ESG performance
FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE 2020 – 2024 R Gina Aulia; Heliani
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.23000

Abstract

Fraudulent financial reporting in state-owned enterprises (SOEs) remains an important issue because it can be lower public trust and bring about considerable losses for the state. This study seeks to test how the ix elements of the Fraud Hexagon Theory are related to financial statement fraud in SOEs that were listed on the Indonesia Stock Exchange (IDX) throughout the 2020 – 2024 period. All SOEs listed on the IDX were tested as the population, and through purposive sampling the study obtained 50 observations drawn from 10 companies. The data were the processed using binary logistic regression with the help od SPSS version 31. The analysis reveals that, when each variable is tested individually, none of the independent variables is found to have a positive and significant effect on financial statement fraud. This results implies that the layered supervision carried out by the government and the State Audit Agency (BPK), together with compliance with regulations such as PMK No. 7/PMK.03/2015, PSAK No. 7, and SK-103/MBU/03/2021, has been effective enough to limit the likelihood of fraud in SOEs. The findings are expected to serve as a reference for company management in understanding the factors behind financial statement fraud, while also encouraging the strengthening of internal control systems so that preventive measures can be take earlier. Keywords: Fraud Hexagon, Financial Statement Fraud, SOEs
CORPORATE CASH HOLDING AS A FINANCIAL RESILIENCE STRATEGY: EVIDENCE FROM INDONESIAN CONSUMER NON-CYCLICAL COMPANIES (2021–2024) Novi Diah Wulandari; Regas Panji Pratomo
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.v9i2.23170

Abstract

This study investigates the determinants of corporate cash holding as a financial resilience strategy among Indonesian consumer non cyclical companies listed on the Indonesia Stock Exchange during the 2021 to 2024 post pandemic recovery period. Using a panel of 27 firms and 108 firm year observations, the study applies a Random Effects Model selected through the Hausman test, χ²(6) = 7.10, p = 0.311. Six firm level determinants are examined: leverage, profitability, firm size, net working capital, capital expenditure, and dividend policy. Profitability has the strongest positive effect on cash holding, β = 0.337, p < 0.01, supporting pecking order theory. Leverage negatively affects cash holding, β = −0.028, p < 0.05, indicating that debt functions as a disciplining mechanism and cash substitute. Net working capital is the most negative determinant, β = −0.315, p < 0.001, while firm size also has a negative effect, β = −0.023, p < 0.05. Dividend paying firms hold more cash, β = 0.027, p < 0.05, whereas capital expenditure is insignificant. The average cash ratio remains stable at 15.91 percent, suggesting that cash reserves represent a structural component of financial architecture. These findings advance liquidity management research and inform investors, managers, and policymakers.

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