cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 197 Documents
 16   17   18   19   20 
MARKET REACTION ON PT GARUDA INDONESIA DEBT RESTRUCTURING ANNOUNCEMENTS Fauziah, Fitri Ella; murharsito, murharsito
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4522

Abstract

Corporate debt restructuring is a meaningful mechanism for firms in supervising their financial challenges. This study examines the market reaction to debt restructuring announcements by PT Garuda Indonesia, a prominent Indonesian airline facing financial distress. The research employs an event study methodology, analyzing stock price movements 7 days before and after key restructuring announcements. Data was collected from the Indonesia Stock Exchange (IDX). The method employed in this study was the Shapiro-Wilk to test the normality and paired sample t-test to test the hypothesis. The results show a significant difference in stock prices for the announcements on December 30, 2020 and December 29, 2023. These results provide implications that the market can provide a positive response or provide appreciation for corporate debt restructuring events as in the case of PT Garuda Indonesia. This study provides an understanding of market efficiency and the impact of corporate financial strategies related to debt issues that are still rarely found in the literature.
EVALUASI FAKTOR-FAKTOR YANG BERKONTRIBUSI DALAM PERENCANAAN KEUANGAN MAHASISWA STIE SURAKARTA Saputra, Era Trianita; Saharsini, Astuning; Octavia, Dewi Ika; Susanti, Ari
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4565

Abstract

Financial literacy plays a very important role in personal financial planning, especially in the context of the digital era which is full of increasingly complex financial products and services. An individual's understanding of basic financial concepts, such as managing income, expenses, savings, investments, and debt, is the main key to making smart financial decisions. This study was conducted on accounting students at the Surakarta College of Economics. This study is a study with a quantitative approach. The population in this study were active accounting students at STIE Surakarta who were registered with PDDikti in 2024, totaling 495 students. The sampling technique in this study used a purposive sampling technique. The sample of this study was 59 respondents. The results of the study showed that financial literacy and social environment had an effect on financial planning. In addition, investment motivation did not affect financial planning
PERAN KECERDASAN BUATAN DALAM AUDIT KEUANGAN PUBLIK UNTUK MENINGKATKAN TRANSPARANSI Nadeak, Putry H
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4569

Abstract

Tujuan utama dari penelitian ini adalah untuk mengeksplorasi peran Kecerdasan Buatan (AI) dalam meningkatkan transparansi dalam audit keuangan publik. Penelitian ini menggunakan metode tinjauan pustaka kualitatif dengan menganalisis jurnal akademik, laporan kelembagaan, dan kerangka peraturan yang relevan tentang AI dan audit publik. Analisis data mengikuti model interaktif oleh Miles dan Huberman, yang melibatkan reduksi data, penyajian, dan penarikan kesimpulan. Penelitian ini menemukan bahwa AI secara signifikan mengubah proses audit tradisional dengan memungkinkan analisis data populasi penuh secara real-time, meningkatkan akurasi dan efisiensi pengawasan keuangan. Penelitian ini juga mengungkapkan bahwa AI memperkuat transparansi dan akuntabilitas dengan menghasilkan laporan audit yang tidak bias dan memungkinkan akses publik yang lebih luas ke data fiskal. Selain itu, analisis prediktif melalui AI mendukung deteksi risiko dini, memberdayakan pemerintah untuk bertindak secara preventif terhadap potensi penyimpangan. Secara teoritis, temuan ini mendukung integrasi teknologi digital dalam kerangka tata kelola yang baik, sementara secara praktis menawarkan model yang dapat diskalakan untuk audit berbasis AI di negara-negara berkembang. Namun, implementasi yang berhasil memerlukan infrastruktur digital yang kuat, sumber daya manusia yang terampil, dan peraturan etika yang adaptif. Kebaruan penelitian ini terletak pada fokus spesifiknya pada hasil transparansi implementasi AI dalam audit sektor publik, khususnya dalam konteks negara-negara berkembang.
STUDI LITERATUR: DETERMINAN KECURANGAN LAPORAN KEUANGAN Setyowati, Widya Arum; Risma, Chesylia Ayu; Nugrahanti, Trinandari Prasetya
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4564

Abstract

This study aims to analyze the determinants of financial statement fraud from the perspective of Agency Theory and Fraud Theory, including Fraud Hexagon Theory, Fraud Pentagon Theory, and Fraud Star Theory. The literature review method was employed using the Systematic Literature Review (SLR) method. Secondary data were collected from 18 scholarly articles published on Google Scholar between 2020 and 2025. The findings of this study indicate that factors such as pressure, opportunity, rationalization, capability or competence, ego or arrogance, collusion, and lack of integrity are factors that influence the occurrence of financial statement fraud.
Pengalaman Auditor Sebagai Pemoderasi Pengaruh Time Budget Pressure Pada Kualitas Audit Budiadnyani, Ni Putu
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v11i2.3820

Abstract

This study examines the effect of time budget pressure on audit quality. In addition, this study also examines the ability of the auditor's experience as a moderating variable. The number of samples analyzed was 65 auditors who worked at a registered public accounting firm in Denpasar. Determination of the sample in this study using purposive sampling with the criteria of an auditor who has at least one year's experience. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that time budget pressure has no effect on audit quality. Auditor experience is able to weaken the effect of time budget pressure on audit quality.
GROWTH OPPORTUNITIES SEBAGAI VARIABEL MODERASI: LEVERAGE DAN TAX AVOIDANCE TERHADAP FIRM VALUE Mandasari, Luvita Ajeng
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.3969

Abstract

This study aims to examine the effect of leverage and tax avoidance on firm value with growth opportunities as a moderating variable. The samples used in this study amounted to 10 mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This study uses purposive sampling method, the data is processed using the SPSS version 25 application with multiple linear regression and absolute difference value test. The results of this study are leverage has no positive effect on firm value. Tax avoidance has a significant negative effect on firm value. Growth opportunities cannot moderate the relationship between leverage and firm value. Growth opportunities cannot moderate the relationship between tax avoidance and firm value
Pendeteksian Fraud oleh Auditor: Peran Pengalaman Audit, Kualitas Audit, dan Tekanan Waktu Rifani, Riza Amalia; Hasan, Hamida
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.3980

Abstract

This research aims to examine the influence of Audit Experience, Audit Quality, and Time Pressure on Auditor's Ability to Detect Fraud in Public Accounting Firms in East Jakarta. The research employs a quantitative approach, analyzed using panel data with the SPSS software. The study's population consists of Public Accounting Firms in the Makassar region, with a sample of 32 active auditors working in these firms. Data collection was done using primary data by distributing questionnaires directly to Public Accounting Firms in the Makassar region. The research findings indicate that (1) Audit Experience has an impact on Fraud Detection Ability, (2) Audit Quality influences Fraud Detection Ability, and (3) Time Pressure affects Fraud Detection Ability in Public Accounting Firms in the Makassar region. These results confirm that audit experience, audit quality, and time pressure play a significant role in detecting fraud during an audit.
APAKAH VACA, VAHU, STVA MEMPENGARUHI PROFITABILITAS? STUDI PADA BANK BCA SYARIAH 2017-2022 Dewi, Anggita Rosiana
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.3996

Abstract

The purpose of this study is to investigate how BCA Syariah Bank's profitability is impacted by VACA, VAHU, and STVA. The study employed a quarterly financial report covering the period from 2017 to 2022 as its sample. Using a purposive sampling approach and a 6year observation period, 24 samples of observation data are acquired from the population, which is BCA Syariah Bank. The Financial Services Authority website published financial statements, which provided the data needed for this investigation. Multiple linear regression analysis is used in the data analysis process. by utilizing SPSS version 21 as a research instrument. The study's findings show that VACA significantly and favorably affects BCA Syariah Bank's profitability. VAHU significantly and negatively affects BCA Syariah Bank's profits. Furthermore, STVA has no impact on BCA Syariah Bank's profits.
Biaya dan Manfaat pada Penerapan Ekonomi Sirkular dalam Pengelolaan Sampah Hilmiawan, Gigih Aulia; pratiwi, Nurna Pratiwi
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.4029

Abstract

This study aims to identify the costs and benefits of waste management in implementing a circular economy in Panggungharjo Village Government. This research applies research methods with a qualitative approach. Qualitative research to understand human or social phenomena. This is done by creating detailed and complex images that can be expressed through words. In this research plan, the data collection methods to be used are observation, interviews and documentation. In this study, using a phenomenological study development approach, with the application of a coding data analysis model developed by Strauss and Corbin. The coding process is divided into three categories, namely open coding, pivoted coding, and selective coding. The results of research on the costs and benefits of waste management, researchers succeeded in describing the reality that occurs in waste management in village governments. In determining the meaning of the results of the study, three core categories were obtained, namely decoupling in determining the existence of village policies, costs and benefits in implementing a circular economy in waste management and improving public services.
PERENCANAAN LABA DENGAN ANALISIS COST VOLUME PROFIT PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI Ridwan, Rizky
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.4042

Abstract

The aim of this study is to determine how the quality of financial statements and corporate governance affect investment inefficiency. Indonesian state-owned enterprises are the object of this study. Quantitative method is used in this study, with secondary data sourced from state-owned enterprises in the period 2018-2022. This research uses quantitative methodology, with investment inefficiency as the dependent variable and audit committee, board of commissioners, and quality of financial statements as independent factors. Data analysis conducted by researchers using binary logistic regression, where the dependent variable is a dummy categorized as 0 and 1, using the help of SPSS software version 25. Based on the partial test results, this study concluded that the significance value (0.690) is more than the probability of 0.05, indicating that there is no significant relationship between investment inefficiency and the quality of financial statements. Considering that the probability of 0.05 is more than the significance value of 0.010, it can be concluded that the audit committee has a considerable influence on investment inefficiency. In addition, the board of commissioners has a significant effect on investment inefficiency ( at 0.027).

Page 18 of 20 | Total Record : 197

 16   17   18   19   20 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025 Vol. 12 No. 2 (2024): JURNAL AKUNTANSI VOL. 12 NO. 2 DESEMBER 2024 Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024 Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023 Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022 Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022 Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021 Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 Vol 8 No 2 (2020): JURNAL AKUNTANSI VOL. 8 NO. 2 DESEMBER 2020 Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020 Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019 Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019 Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018 Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018 Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018 Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017 Vol 5 No 1 (2017): JURNAL AKUNTANSI VOL. 5 NO. 1 JUNI 2017 Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016 Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016 Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015 Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015 Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014 Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014 Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013 Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013 More Issue