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INVENTORY: JURNAL AKUNTANSI
Published by Universitas PGRI Madiun
ISSN : 25977202     EISSN : 2613912x     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi
Arjuna Subject : -
Articles 145 Documents
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Penerapan Laporan Keuangan Berbasis SAK EMKM Pada UMKM Waroeng Golojo Tomohon Kantohe, Meidy S. S; Sumampouw , Olviane O.; Mantiri , Sindhy Meisita
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22235

Abstract

Tujuan dilakukannya penelitian ini yaitu untuk mengetahui bagaimana menerapkan SAK EMKM pada UMKM Waroeng Golojo Tomohon dalam menyusun laporan keuangan UMKM. Dalam penelitian ini memakai pendekatan kualitatif metode deskriptif studi kasus. Langkah-langkah yang digunakan untuk memperoleh data-data serta informasi terkait UMKM yaikni dengan dilakukannya pewawancaraan langsung bersama owner Waroeng Golojo, pengamatan, dokumentasi, serta dengan mengolah catatan transaksi yang terjadi pada bulan Desember 2024 untuk disusun berlandaskan SAK EMKM. Hasil dari penelitian yang dilaksanakan ini menujukkan bahwa tahapan pembuatan catatan keuangan pada UMKM Waroeng Golojo Tomohon disusun secara manual dan sangat sederhana untuk mengetahui pendapatan maupun pengeluaran yang terjadi. UMKM ini belum mampu menerapkannya SAK EMKM pada usahanya, alasannya bahwa owner UMKM tiada mengetahui bahwa perlu adanya penyusunan catatan keuangan UMKM sesuai standar yang telah ditetapkan sejak tahun 2018. Pemilik UMKM mengatakan bahwa SAK EMKM hanya digunakan bagi UMKM yang tergolong besar, mereka hanya fokus mencari laba dari usaha yang dijalankan.
Analisis Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada KSP Prima Sejahtera Nganjuk Suharni, Siti; Wildaniyati, Arini; Anggraeny, Zihan Ashari
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22300

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan pada koperasi Prima Sejahtera Cabang Nganjuk yang menggunakan General ledger. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data menggunakan wawancara dengan 5 orang informan yang teribat langsung dalam pencatatan keuangan di koperasi Prima Sejahtera Cabang Nganjuk. Teknik analisis data menggunakan triangullasi sumber dan triangukasi teori. Hasil analisis menunjukkan bahwa KSP Prima Sejahtera Cabang Nganjuk menggunakan sistem informasi akuntansi berbasis Software General ledger untuk mencatat dan mengungkap laporan keuangan seperti laporan posisi keuanan dan laporan SHU. Kualitas laporan keuangan cukup berkualitas dan informatif, namun belum ada rangkuman pertumbuhan koperasi dari tahun ke tahun untuk dapat dibandinkan dan memberikan informasi mudah dipahami. Laporan keuangan hanya menyajikan 1 lajur hasil jumlah pos-pos akun selama satu tahun periode saja, tidak ada pembandingan langsung terkait periode sebelumnya. Sehingga, pihak pembaca laporan keuangan tidak bisa menyimpulkan secara langsung pertumbuhan dan penurunan keuangan yang terjadi pada setiap pos-pos akun hasil SIA pada laporan keuanan yang memuat terkait arus kas, beban, dan kewajiban sesuai dengan catatan jurnal harian.
Analysis of the Expectation-Confirmation Model in Continuance Intention to Use the MAXIM Application Hamid, Nisrina
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22348

Abstract

The online transportation application has emerged as a practical solution for the public in the era of globalization and digitalization. MAXIM, one of the rapidly growing online transportation applications in Kendari city, serves as a focal point in this study. The research aims to analyze the impact of the Expectation Confirmation Model (ECM) on the intention to continue using the MAXIM application. With a sample size of 140 respondents chosen through purposive sampling, data was collected via a questionnaire measuring perceived usefulness, confirmation, habit, and intention to continue. The data analysis employed Structural Equation Modeling Partial Least Squares (SEM-PLS). The findings reveal that confirmation significantly and positively influences perceived usefulness and habit, demonstrating a strong correlation. Conversely, while the impact of confirmation on satisfaction remains positive, it is relatively weak. Additionally, perceived usefulness and habit exhibit significant positive effects on the intention to continue usage. Despite satisfaction's positive influence on continuation intention, its impact is comparatively weak. User experience may serve as a viable variable for future research endeavors.
Pengaruh Ukuran Perusahaan, Solvabilitas Dan Opini Audit Terhadap Audit Delay Perusahaan Manufaktur Di BEI Kantohe, Meidy Santje Selvy; Tala, Olifia Yodiawati; Asrimeiza, Euodia
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22626

Abstract

Periode audit adalah lamanya waktu yang dibutuhkan auditor untuk menyelesaikan laporan audit. Keputusan yang dibuat oleh berbagai pihak dapat dipengaruhi oleh jumlah waktu yang dibutuhkan auditor untuk memeriksa laporan keuangan perusahaan. Oleh karena itu, laporan keuangan harus diberikan secara akurat dan tepat waktu agar pengguna informasi mendapatkan manfaat yang lebih besar. Pengaruh ukuran perusahaan, solvabilitas, dan opini audit terhadap audit delay pada perusahaan manufaktur industri dasar dan kimia yang terdaftar di BEI dari tahun 2021 hingga 2023 adalah subjek penelitian ini. Penelitian kausal komparatif ini menggunakan pendekatan kuantitatif. Dalam penelitian ini, teknik purposive sampling digunakan untuk memilih 34 perusahaan. Analisis data menggunakan statistik deskriptif dan uji hipotesis menggunakan Student Version E-VIEWS 12. Hasil penelitian menunjukkan bahwa ukuran perusahaan memengaruhi keterlambatan audit, solvabilitas memengaruhi keterlambatan audit, dan opini audit tidak memengaruhi keterlambatan audit.
Pengaruh Environmental, Social, Dan Governance (ESG) Disclosure Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020 - 2023) Nuraini, Azimatun; Nurhayati, Nurhayati; Adistie, Gisti Riza; Handayani, Alberta Esti
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22813

Abstract

This study aims to determine the effect of environmental, social, and governance (ESG) disclosure on firm value in financial sector companies listed on the IDX (Indonesia Stock Exchange) for the period 2020-2023. This study uses quantitative data type with sample selection method using purposive sampling. This study used a sample of financial sector companies listed on the IDX (Indonesia Stock Exchange) during the period 2020-2023. The number of companies sampled in this study were 16 companies for 4 years with a total of 68 sample data. The data analysis techniques used in this study are descriptive analysis, classical assumption test, multiple linear regression analysis, and goodness of fit test. The results of this study indicate that environmental disclosure, social disclosure, and governance disclosure variables simultaneously have a significant impact on firm value.  Partial testing in this study shows that environmental disclosure has a partially significant effect on firm value, social disclosure variables have a partially significant effect on firm value, and governance disclosure variables have no partially significant effect on firm value. So it can be concluded that ESG disclosure has no significant effect partially on firm value.
The Influence of Digital Marketing and Brand Image through Brand Awareness as an Intervening Variable on Lombok Coffee Products Bahri, Lalu Pathul; Ady, Sri Utami
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22819

Abstract

ABSTRACT The purpose of this study was to analyze the influence of digital marketing and brand image through brand awareness as an intervening variable on Lombok Coffee products. This researcher used a quantitative approach. The population in this study were all Lombok Coffee users in the age range of 20-40 years. The sampling technique used was a non-probability sampling technique using the Hair formula. The data analysis technique used the Structural Equation Model (SEM) with the help of the SmartPLS 4.0 Program. The results of the analysis can be concluded that Digital Marketing influences Lombok Coffee Purchasing Decisions; Brand Image influences Lombok Coffee Purchasing Decisions; Digital Marketing does not influence Lombok Coffee Brand Awareness; Brand Awareness influences Lombok Coffee Purchasing Decisions; Brand Image influences Lombok Coffee Brand Awareness; Digital Marketing does not influence Purchasing Decisions through Lombok Coffee Brand Awareness; and Brand Image influences Purchasing Decisions through Lombok Coffee Brand Awareness
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Energi Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2021–2023) Jannah , Mi’ratul; Nurhayati, Nurhayati; Handayani, Alberta Esti
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22821

Abstract

Abstract This research aims to analyze the effect of profitability, company size, and leverage on earnings management practices in manufacturing companies in the energy sector listed on the Indonesia Stock Exchange (BEI) during the period from 2021 to 2023. This research using a quantitative approach research The data used in this research is secondary data obtained from annual financial reports as well as statistical analysis methods to test the hypotheses that have been proposed. The findings obtained indicate that there is a significant effect of profitability, company size, and leverage on earnings smoothing. The results of this study are expected to provide a better understanding of the managerial factors influencing income management in energy sector companies, and offer practical implications for stakeholders in decision-making processes. Keywords: Profitability, Company Size, Leverage, Income Smoothing, Manufacturing Companies, Energy Sector. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap praktik perataan laba pada perusahaan manufaktur di sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2023. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan tahunan serta metode analisis statistik untuk menguji hipotesis yang telah diajukan. Temuan yang didapatkan menunjukkan hasil bahwa terdapat pengaruh yang signifikan dari profitabilitas, ukuran perusahaan, dan leverage terhadap perataan laba. Hasil penelitian diharapkan dapat memberikan pemahaman yang lebih baik tentang faktor-faktor manajerial yang mempengaruhi pengelolaan laba di perusahaan sektor energi, serta memberikan implikasi praktis bagi pemangku kepentingan terkait dalam pengambilan keputusan. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage, Perataan Laba, Perusahaan Manufaktur, Sektor Energi.
Analysis of the Effectiveness of Tax Deduction Reporting in the SP2D Treasury Sector of the Manado City BKAD Kaparang, Randy; Kaligis, Stevie; Fanesa Esalia Minanda Syaefudin; Toweula, Alpindos
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23189

Abstract

Transparent, effective, and accountable regional financial management is one of the main pillars in realizing good governance. One important aspect of this is the process of reporting tax deductions on the Fund Disbursement Order (SP2D) carried out by the Regional Finance and Asset Agency (BKAD) of Manado City. This study aims to assess the effectiveness of tax deduction reporting on SP2D while identifying the challenges encountered in its implementation. The method used is qualitative descriptive, with data collection through observation, interviews, and documentation. The results of tax reporting generally comply with regulations; however, its effectiveness is not yet optimal due to challenges such as limited human resources, delayed reporting, and the lack of integration between the regional financial system and the national tax system. These findings emphasize the need to enhance human resource capacity, optimize an integrated reporting system, and synchronize data across agencies. This study contributes to strengthening the understanding of the effectiveness of public sector tax reporting and provides strategic recommendations for continuous improvement. Key recommendations include technical training, updating information systems, and leveraging information technology to enhance the accuracy and timeliness of local tax reporting.
Serial Mediation of Digital Literacy and Managerial Ability Towards The Relationship Between Managerial Characteristics and Bumdes Performance Abstract Sudarmiani; Astuti, Elly; FX Sri Sadewo; Tutik , Yuliani; Risa Wahyuni EDT
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23371

Abstract

BUMDes is a business unit at the village level that aims to build economic independence by improving the welfare of its people. However, the achievement of this goal still needs to be met due to its limited resources. As a result, BUMDes business operational activities could be improved due to difficulties in determining its business roadmap. This study aims to test age, education level, and experience managing BUMDes as a proxy for managerial characteristics in improving BUMDes performance. This study uses two mediating variables, namely digital literacy and managerial ability. The study's results indicate managerial characteristics cannot directly affect BUMDes performance. The results of the serial mediation test indicate that managerial characteristics can indirectly affect BUMDes performance through digital literacy and managerial ability. 
The Impact of Financial Technology and Operational Efficiency on Banking Profitability in Indonesia 2021-2024 Sengka, Lola Violin; Sjeddie R. Watung; Linda A. O. Tanor
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23445

Abstract

This study aims to analyze the influence of financial technology (fintech) and operational efficiency on banking profitability in Indonesia during the 2021-2024 period. Fintech is measured by the number of mobile banking transactions, operational efficiency is proxied by the BOPO ratio, and profitability is measured by ROA. The study used a quantitative method with panel data regression analysis, and the best model obtained was the Random Effects Model (REM) with the help of EViews 12. Based on the analysis results, fintech has a significant positive effect on ROA, while operational efficiency has a significant negative effect on ROA. These results indicate that improving digital services and controlling operational costs play a significant role in improving banking financial performance

Page 14 of 15 | Total Record : 145

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