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INDONESIA
Jurnal ULTIMA Accounting
Published by Universitas Multimedia Nusantara
ISSN : 20854595     EISSN : 25415476     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi ULTIMA Accounting adalah Jurnal Ilmu Akuntansi yang diterbitkan Program Studi Akuntansi Fakultas Ekonomi Universitas Multimedia Nusantara mulai bulan Desember 2009, terbit secara berkala dua kali dalam setahun yaitu setiap bulan Juni dan Desember. Jurnal Ilmu Akuntansi Ultima Accounting diharapkan menjadi wadah publikasi hasil riset akuntansi dengan kualitas yang dalam, bermutu dan berbobot. Tujuan penerbitan Jurnal Ilmu Akuntansi Ultima Accounting adalah untuk mempublikasikan hasil riset, telaah ilmiah, analisis dan pemikiran akuntansi, keuangan dan perpajakan yang relevan dengan pengembangan profesi dan praktik akuntansi di Indonesia dan ditujukan bagi para akademisi, praktisi, regulator, peneliti, mahasiswa dan pihak lainnya yang tertarik dengan pengembangan profesi dan praktik akuntansi di Indonesia.
Arjuna Subject : -
Articles 405 Documents
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THE IMPACT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON BOND RATINGS OF FINANCIAL SECTOR FIRMS LISTED ON THE INDONESIA STOCK EXCHANGE Thendrew, Owen; Osesoga, Maria Stefani
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.4036

Abstract

Abstract - This research was conducted to obtain empirical evidence regarding the effect of profitability, leverage, and liquidity on bond ratings. Bond ratings significantly influence funds raised from bond issuances, as a decrease can lead to undersubscription, while an increase can result in oversubscription. Investors should pay attention to bond ratings for informational materials and signals about a company's future obligations. This study's originality is rooted in its empirical examination of the key determinants”profitability, leverage, and liquidity”that affect bond ratings within Indonesian financial sector companies. Purposive sampling was used to choose the 19 financial sector companies, listed on the Indonesia Stock Exchange from 2019 to 2023, that released bonds and rated by PT PEFINDO in period 2020-2024. The analysis method used is ordinal logistic regression. The results of this study indicate that profitability and liquidity do not affect bond ratings, whereas leverage has a significant negative impact on bond ratings. Prioritizing equity-based funding sources, such as issuing shares, is advisable for the company. This approach will enhance the bond rating by reducing reliance on debt, thereby lowering the risk of default and minimizing capital-related financial risks. By strengthening its equity position, the company can improve its financial stability and foster long-term growth. Keywords: Bond Ratings; Leverage; Liquidity; Profitability
THE U-SHAPED EFFECT OF CSR ON FINANCIAL PERFORMANCE OF COMPANIES IN INDONESIA DURING FINANCIAL CRISIS COVID-19 Kasiha, Nathalia Wanda Nova; Kim, Sung Suk
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.4039

Abstract

Abstract - This research studies the nonlinear relationship between Corporate Social Responsibility (CSR) and the financial success of companies listed on Indonesia Stock Exchange. By analyzing 2808 observations from quarterly panel data of 145 companies over the period of 2019 to 2023, the study uses fixed effect regression model with Driscoll-Kraay method to assess how CSR impacts in nonlinearity way on Return on Asset (ROA). The result shows there's a U-shaped relationship between CSR and ROA. At first when CSR goes up, ROA goes down. But after reaching an optimal level, CSR begins to have positive impact on ROA. Factors like company size, age, growth, leverage and liquidity have consistently shown effects on financial performance indicator in this study. When the research then specifically studies on the relationship during financial crisis era (COVID-19), it shows that the nonlinear relationship between CSR and financial performance is not significant. The results provide information for managers and policymakers to take into consideration both short term and long-term impacts on financial performance when creating CSR strategies. Keywords : CSR; Nonlinear; U-shaped; COVID-19; Financial Performance; Return on Asset, ROA
COMPARATIVE ANALYSIS OF TAX INCENTIVES FOR ELECTRIC VEHICLES AND ECONOMIC IMPACT ESTIMATION IO ANALYSIS Muhamad, Dharmawan Nur; Heru Akhmadi, Muhammad
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 2 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i2.4362

Abstract

The Indonesian government has set a Net Zero Emissions (NZE) target by 2060, requiring a transformation in both the energy and transportation sectors. A key strategy to achieve this goal is the acceleration of the Battery Electric Vehicle (BEV) ecosystem. To support this acceleration, the government has introduced three central tax incentive schemes: PPnBM DPP 0%, PPnBM DTP, and PPN DTP. The coexistence of these incentives raises questions regarding their effectiveness and efficiency, especially amid budgetary constraints. This study aims to compare the three incentives to identify the most optimal scheme. A mixed-method approach is applied, combining qualitative interviews with quantitative analysis using the 2024 Input-Output Table updated through the RAS method. The findings show that PPnBM DTP yields the highest economic output impact, aligning with tax authority perspectives and indicating its potential as an effective fiscal policy tool in future budget allocations.
FINTECH DALAM PEMBERDAYAAN USAHA PEREMPUAN: MEMPERKUAT IMPLEMENTASI GREEN INNOVATION DAN GREEN ACCOUNTING UNTUK KEBERLANJUTAN BISNIS Fitriana, Aning; Tyas, Karunia Zuraidaning; Wahyuningsih, Esti
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 2 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i2.4399

Abstract

Abstract— Limited digital financial knowledge, restricted access to technology, and low adoption of Green Accounting and Green Innovation practices remain significant obstacles to the sustainable success of female entrepreneurs. Limited access to external funding further complicates the adoption of environmentally friendly business practices in rural areas. This research focuses on how Fintech helps enhance the adoption of Green Innovation and Green Accounting, thereby improving business sustainability for women-owned micro, small, and medium enterprises (MSMEs). The distinctiveness of this research lies in its positioning of Fintech as an essential enabler of women's economic empowerment. It also presents a comprehensive framework that links digital financial services with sustainable management practices, an area that has yet to be thoroughly investigated. Data was gathered through a quantitative research method from a survey involving 100 female entrepreneurs in the historical Banyumas area. The data were examined through Structural Equation Modeling (SEM) utilizing SmartPLS. The study indicates that both Green Innovation and Green Accounting significantly contribute to promoting corporate sustainability. Moreover, although Fintech does not influence the effect of Green Innovation, it does influence the relationship between Green Accounting and sustainability. This study contributes to the existing literature on sustainability by integrating perspectives on sustainability, eco-friendly practices, and digital finance within a framework focused on gender in micro, small, and medium enterprises (MSMEs). The results emphasize the importance of focusing on digital financial literacy, developing Fintech-driven environmental reporting, and establishing capacity-building initiatives to encourage sustainable business practices among women entrepreneurs. Keywords: Fintech; Women; Green Innovation; Green Accounting; Business Sustainability
Kinerja dan Kesulitan Keuangan Perusahaan dengan Keberagaman Gender sebagai Variabel Moderasi antara Ariyanto, Stefanus; Effendi, Della
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 2 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i2.4451

Abstract

The purpose of this study is to collect empirical data on the influence of board gender diversity on the relationship between company performance and governance, and its impact on financial distress. Secondary data from the Indonesian Stock Exchange (IDX) annual financial reports of industrial enterprises for the period of 2019 to 2022 were analyzed. Thirty manufacturing enterprises met the requirements after the sample was selected through purposive sampling. The analysis of the data was done by multiple linear regression. The results show that institutional ownership and gender diversity on the board have no discernible impact on financial distress, while liquidity and leverage taken separately have a negative impact. Nonetheless, when considered collectively, institutional ownership, gender diversity on the board, liquidity, and leverage all have an impact on financial distress; in fact, gender diversity on the board can reinforce and magnify the effects of liquidity and leverage. This study contributes to the theoretical development of the Modified Altman Z-Score by incorporating gender as a moderating variable. The findings imply that gender effects should be considered when assessing a firm’s likelihood of experiencing financial distress. Keywords: Altman Z-Score; Financial Distress; firm performance; Gender Diversity

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