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INDONESIA
Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Published by Sekolah Tinggi Ilmu Ekonomi Kesuma Negara Blitar
ISSN : 25282581     EISSN : 25282581     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Penelitian Teori dan Terapan Akuntansi adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi.
Arjuna Subject : -
Articles 137 Documents
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Adopsi Blockchain pada Praktik Akuntansi di Indonesia: Systematic Literature Review Bullah, Habi; Abrori, Rian
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This article aims to analyze the potential of blockchain adoption for accounting in Indonesia. This study uses the SLR model or Systematic Literature Review. The result find blockchain adoption in accounting practices is a crucial strategy to enhance the quality, transparency, and efficiency of accounting systems. This technology holds significant potential for application across various sectors, including transaction recording, auditing, financial reporting, taxation, Islamic finance, and accounting education. However, the successful adoption of blockchain largely depends on the availability of adequate regulatory frameworks, technical standardization, professional training for accountant, and the integration of blockchain-related content into accounting curriculum.
Analisis Keputusan Pendanaan Untuk Menilai Profitabilitas Pada PT Bank Jatim Rachmawati, Rani; Sutrismi, Sri
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This study aims to determine the management of funding sources at PT Bank Jatim Tbk. whether it has shown a more efficient prospect, to determine the impact of funding sources on profitability at PT Bank Jatim Tbk. The data in this study were obtained from published annual reports which were samples in the study of historical data on financial statements for the last 5 (five) years, from 2019 to 2023. The type of research used in the study is quantitative descriptive. The data processed are DER (Debt to Equity Ratio), DAR (Debt to Assets Ratio), LDE (Long term Debt to Equity Ratio), ROA (Return On Assets), ROE (Return On Equity) The calculation technique used in the study is to calculate the percentage of the ratio. While the data analysis technique used is descriptive quantitative analysis. Based on the results of calculations and data collection, the results show that funding source decisions reduce profitability from the DER (Debt to Equity Ratio) indicator, DAR (Debt to Assets Ratio), LDE (Long term Debt to Equity Ratio), ROA (Return On Assets), ROE (Return On Equity).
Kepatuhan Pajak: Persepsi Ilusi Menyaksikan Fenomena Keserakahan Pejabat Pajak Indonesia Citra Putrantri, Ellyn; Merry Palupi, Shara
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This study aims to present a comprehensive portrait of the shift in perception, not only related to tax compliance from the taxpayer's perspective, but also as a turning point in taxpayer perceptions of institutions and officials within the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia. Furthermore, this study raises the issue of the illusion of compliance as a form of resistance by taxpayers who have lost trust in tax institutions and officials. This study was completed using a qualitative method approach. The results of this study illustrate that taxpayer perceptions of tax compliance and obedience are contradictory, in line with various cases of tax corruption in Indonesia. This study is expected to contribute as a reference material for the Indonesian government to reconstruct the level of public trust in the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia, as well as the tax management system in Indonesia, considering that taxes are the backbone of the Indonesian state.
Pengaruh Keputusan Investasi Terhadap Finansial Freedom Pada Pelaku UMKM di Madura Kusumawati, Fariyana; Kompyurini, Nurul
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This study analyzes the influence of investment decisions based on the effectiveness of financial management, investment experience, and gender factors on the financial freedom of micro, small, and medium enterprises (MSMEs). The objective of this research is to evaluate how effective financial management, investment experience, and gender impact the financial freedom of MSME actors. This research employs a quantitative approach. The population consists of MSME actors located in the Madura region. Samples were taken using convenience sampling methods, and data were collected through the distribution of questionnaires. Data analysis was conducted using multiple linear regression techniques. The results indicate that investment decisions based on effective financial management, experience, and gender have an influence on financial freedom, while investment decisions based on gender do not demonstrate a significant effect on financial freedom
Dampak Perilaku Keuangan, Kecerdasan Spiritual, Pengetahuan Keuangan Dan Kebebasan Keuangan Terhadap Pengelolaan Keuangan Bagi Pelaku Bisnis Sambharakresna, Yudhanta; Wulandari, Anis
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

The factors influencing the personal financial management of tourism entrepreneurs in Madura include financial behavior, spiritual intelligence, financial knowledge, and financial freedom. The sampling technique employed in this study is using convenience and purposive sampling. Method of documentation and observation are used to collect research data. This research utilizes several data analysis approaches, including multiple linear regression analysis, classical assumption testing, goodness-of-fit evaluation of regression models, descriptive analysis, as well as validity and reliability testing, in addition to hypothesis testing. The research findings show that financial behavior, spiritual intelligence, financial knowledge, and financial freedom significantly and positively influence one's personal financial management
Profitabilitas dan Risiko Bank: Perspektif Mediasi Capital Adequacy Ratio pada Industri Perbankan Indonesia Sulistiyana, Eka; Gunarianto; Survial
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This study aims to analyze the effect of funding decisions on bank profitability, with the Capital Adequacy Ratio (CAR) as a moderating variable. The object of the study is conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The independent variables analyzed include company size (SIZE), non-performing loans (NPL), operational efficiency (BOPO), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM), with Return on Assets (ROA) as the dependent variable. The research method uses a quantitative associative-causal approach, with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA). The results of the study indicate that simultaneously, the variables SIZE, NPL, BOPO, LDR, and NIM have a significant effect on ROA. Partially, NPL and BOPO have a significant negative effect on ROA, while NIM has a significant positive effect. SIZE and LDR have no significant effect on ROA. The CAR variable was shown to moderate the effects of SIZE, BOPO, and NIM on ROA, but was ineffective in significantly moderating the effects of LDR and NPL. This finding underscores the importance of managing funding structure and capital adequacy in improving banking profitability. This research contributes to policymakers and bank management in formulating financial strategies oriented towards efficiency and business sustainability
Kinerja Anggaran dan Kepuasan Satker Berbasis IKPA di KPPN Surakarta Fatikasari, Syifa; Puji Priyono, Agus
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This study aims to analyze budget implementation performance and work unit satisfaction based on the achievement of Budget Implementation Performance Indicators (IKPA) at KPPN Surakarta in 2024. The IKPA achievement of KPPN Surakarta in 2024 was recorded at 97.16, which fell into the “Very Good” category. This study also explores how KPPN's service quality affects Satker satisfaction, using the SERVQUAL service quality theory which includes the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The research method used is qualitative with interviews, observation, and documentation. The results showed that although IKPA achievements were quite good, there were challenges in DIPA revisions, budget deviations, and late bills. The quality of KPPN services affects Satker satisfaction, which is also influenced by better coordination and budget management. This study recommends improving coordination and human resource capacity in Satker to overcome the challenges.

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