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INDONESIA
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Published by Universitas Serang Raya
ISSN : 23392436     EISSN : 25495968     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol. 12 No. 2 (2025)" : 7 Documents clear
Pengaruh Sustainability Performance, Environmental Performance, dan Environmental Management Accounting Terhadap Firm Value Sulaiman Akbar; Ratnawati, Vince; Julita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jzwbdy77

Abstract

Penelitian ini bertujuan menganalisis pengaruh sustainability performance, environmental performance, dan environmental management accounting terhadap firm value. Populasi pada penelitian ini meliputi semua perusahaan terdaftar di Bursa Efek Indonesia (BEI) yang mengikuti PROPER KLHK periode 2021-2022. Penyeleksian sampel digunakan dengan purposive sampling, dengan dihasilkan total 48 perusahaan sebagai sampel. Metode yang digunakan adalah analisis regresi linier berganda dengan memanfaatkan software SPSS Versi 26. Hasil penelitian ini membuktikan sustainability peformance dan environmental performance memiliki pengaruh positif terhadap firm value. Sedangkan variabel environmental management accounting tidak memiliki pengaruh terhadap firm value. Hasil penelitian ini berimplikasi semakin tinggi pengungkapan sustainability report oleh perusahaan dapat menjadi sinyal positif bagi para investor untuk menanamkan sahamnya sehingga akan meningkatkan harga saham perusahaan, dengan begitu akan berdampak pada meningkatnya nilai perusahaan. Karena dengan banyaknya pengungkapan sustainability report dapat menjadi sinyal bahwa perusahaan memiliki prospek yang baik bagi para investor. Kemudian Semakin baik sertifikasi PROPER yang didapatkan oleh perusahaan, perusahaan tersebut akan mendapatkan legitimasi dari masyarakat sehingga investor tertarik untuk berinvestasi. Semakin banyak investor yang berinvestasi akan meningkatkan harga saham, dengan begitu akan berdampak pada meningkatnya nilai perusahaan
PERAN DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIOAL TERHADAP PENGUNGKAPAN SUSTAINANBILITY REPORT Lasdi, Lodovicus; Mulia, Teodora Winda; Petta, Catherine Cynthia Monica
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/yk7ked24

Abstract

Sustainability report is a report to disclose the company's performance in terms of social, environmental and community as a form of accountability to internal and external stakeholders to realize corporate sustainability. This study aims to test and analyze the effect of independent board of commissioners, audit committee and institutional ownership on sustainability report disclosure. The population of this study are non-financial and non-banking companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative data. The data collection technique used in this research is purposive sampling. With the research data used, namely documentation in the form of financial reports and sustainability reports on the IDX website and the website of each company. The analysis method used in this research is multiple linear regression analysis. Measuring the disclosure of sustainability reports in this study using GRI-G4 standard indicators in 2015-2016, which includes 91 disclosure items from the Global Reporting Initiative. The results of this study indicate that the audit committee has a positive effect on the disclosure of sustainability reports, while the independent board of commissioners and institutional ownership have no effect on the disclosure of sustainability reports. The conclusion of this study is that the audit committee plays an important role in the disclosure process of sustainability reports. This is because the audit committee's oversight of the disclosure of a sustainability report increases the transparency of management's presentation of a sustainability report in accordance with the principles of good corporate governance.
ACTIVITY RATIO: PERFORMANCE INDICATORS THAT DETERMINE PROFITABILITY AND LIQUIDITY Asiah, Neng; Ayumi, Ayumi; Andriyani, Meli; Sabariddinsah, Sabaruddinsah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/658ntk50

Abstract

This study aims to analyse the effect of activity ratios, namely accounts receivable turnover, cash turnover, and inventory turnover, on the profitability and liquidity of food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The method used is panel data regression analysis, which utilizes panel data regression analysis with a sample of 22 companies. The research findings indicate that accounts receivable and inventory turnover do not significantly impact profitability and liquidity. But, cash turnover has a significant negative effect on profitability and liquidity. However, when considered simultaneously, receivable turnover, cash turnover and inventory turnover positively influence the companies' liquidity. However, there is no significant effect of receivable turnover, cash turnover and inventory turnover on profitability. These findings provide important insights for company management in formulating better financial management strategies to improve financial performance. Consequently, company management should develop comprehensive financial management strategies that prioritize effective cash and inventory management practices to ensure liquidity while exploring additional factors that can enhance profitability. This study contributes valuable insights into the financial dynamics of the food and beverage sector. It suggests that while activity ratios may not directly boost profits, they play a crucial role in sustaining liquidity, which is essential for operational stability and growth.
Determinants Of Income Smoothing: The Role Of Leverage, Firm Value, and Cash Holding Nurlaela
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/qeh7k757

Abstract

Income smoothing is an accounting practice used by companies to reduce earnings fluctuations, enhance financial statement stability, and increase investor confidence. This study examines the impact of Cash Holding, Price to Book Value (PBV), and Debt to Equity Ratio (DER) on Income Smoothing in the Properties and Real Estate sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The population consists of all Properties and Real Estate companies listed on the IDX, with a purposive sampling technique yielding a final sample of 105 companies. Using the Generalized Method of Moments (GMM) approach, this study addresses issues of endogeneity and individual heterogeneity in financial analysis. The partial t-test results indicate that DER has a positive and significant effect on Income Smoothing, while Cash Holding and PBV do not have a significant impact. The simultaneous F-test results confirm that the three variables collectively influence Income Smoothing significantly. Model validation using the Hansen-J Test and AR(2) Test ensures that the GMM estimations are valid and free from serial correlation issues. The Adjusted R² of 0.225 suggests that the model explains 22.5% of the variation in Income Smoothing. Furthermore, Robustness Test & Machine Learning Validation using Quantile Regression, Bayesian Model Averaging (BMA), XGBoost, and Random Forest reinforces that DER is the primary factor influencing Income Smoothing. These findings highlight the critical role of leverage in corporate managerial practices, emphasizing its importance for investors and regulators when assessing financial statements in the real estate sector.
PERBANDINGAN PERHITUNGAN MASA PAJAK PENGHASILAN PASAL 21 PP 80/2010 DAN PP 58/2023 BAGI TENAGA AHLI BAPENDADKI JAKARTA Keilan Rezkia Mumtaazah; Mohammad Benny Alexandri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/45fax803

Abstract

Government Regulation Number 58 Year 2023 regulates changes in the calculation of Income Tax Article 21 effective January 1, 2024, replacing the calculation previously regulated in Government Regulation Number 80 Year 2010.  This study aims to determine how the comparison of the calculation of Income Tax Article 21 Government Regulation Number 80 of 2010 and Government Regulation Number 58 of 2023 for experts of the DKI Jakarta Provincial Revenue Agency. The method used in this research is a qualitative method with a descriptive approach. The results showed that Income Tax Article 21 withheld using Government Regulation Number 80 of 2010 has a smaller amount of tax when compared to taxes withheld using Government Regulation Number 58 of 2023.  However, if more than one layer of tariff is imposed on Government Regulation No. 80 of 2010, the Article 21 Income Tax withheld is greater than the tax using Government Regulation No. 58 of 2023. Although there is a change in the calculation of periodic Income Tax Article 21, this does not change the amount of annual Income Tax Article 21.   This change has an impact on the income received monthly, the amount of Income Tax Article 21 period, and the amount of tax borne by personal taxpayers at the end of the tax year. Keyword: Income Tax, Income Tax Expense in Article 21, Average Effective Rate
DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF INDUSTRY SENSITIVITY, MEDIA EXPOSURE, AND ENVIRONMENTAL PERFORMANCE Sistya Rachmawati; Etty Murwaningsari; Yuha Nadhirah Qintharah; Qintharah, Yuha Nadhirah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/28tae249

Abstract

The purpose of this study is to determine and analyze the Effect of Industry Sensitivity, Media exposure, Environmental Performance and Profitability on Carbon Emission Disclosure. The research method used in this study is quantitative. The data for this study uses secondary data from companies listed on the Indonesia Stock Exchange (IDX). The companies used are groups of consumer non-cyclical & Energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling method in this study is purposive sampling. The data collected were 126 companies after statistical data analysis using eviews-12 software. Based on the test results, the industry sensitivity variable has a negative effect on carbon emission disclosure, the media exposure variable has a negative effect on carbon emission disclosure, the environmental performance variable has a positive effect on carbon emission disclosure, and the profitability variable has a negative effect on carbon emission disclosureKeywords: Industry Sensitivity, Media exposure, Environmental Performance, Profitability, Carbon Emission Disclosure
PENGARUH SISTEM AKUNTANSI BIAYA BERBASIS TEKNOLOGI DIGITAL TERHADAP EFISIENSI OPERASIONAL DAN PENGAMBILAN KEPUTUSAN MANAJERIAL Kusumawati, Imas; Ramadani, Mery; Sukiyaningsih, Tri Wahyuni
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/qzqxt128

Abstract

Transformasi digital telah mengubah paradigma fundamental dalam praktik akuntansi biaya modern, dimana era Industry 4.0 menuntut perusahaan mengadopsi sistem akuntansi berbasis teknologi digital untuk meningkatkan akurasi, kecepatan, dan relevansi informasi biaya dalam pengambilan keputusan strategis. Penelitian ini bertujuan menganalisis secara komprehensif pengaruh sistem akuntansi biaya berbasis teknologi digital terhadap efisiensi operasional dan kualitas pengambilan keputusan manajerial melalui pendekatan systematic review. Penelitian menggunakan metodologi Systematic Literature Review (SLR) dengan pedoman PRISMA 2020, menganalisis 15 jurnal berkualitas tinggi dari basis data Scopus, Web of Science, dan Portal Garuda periode 2020-2025. Implementasi teknologi digital seperti Microsoft Access, ERP, CBAS, dan AI terbukti meningkatkan efisiensi operasional rata-rata 35-70% melalui otomatisasi proses, pengurangan kesalahan manual hingga 90-95%, dan optimalisasi cycle time hingga 3-4 kali lipat. Sistem digital meningkatkan akurasi informasi hingga 95-98% dan mempercepat proses pelaporan hingga 80-85%. Transformasi digital dalam sistem akuntansi biaya memberikan dampak signifikan terhadap kinerja organisasi dengan tingkat kepercayaan 68%. Disarankan organisasi mengembangkan literasi digital dan kesiapan infrastruktur untuk mengoptimalkan implementasi sistem akuntansi biaya digital. Kata Kunci: Akuntansi Biaya Digital, Efisiensi Operasional, Pengambilan Keputusan Manajerial, Sistem Informasi Akuntansi, Transformasi Digital

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