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ACCRUALS (Accounting Research Journal of Sutaatmadja)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26145286     EISSN : 26150409     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : -
Articles 142 Documents
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THE INFLUENCE OF PROFITABILITY, DIVIDEND POLICY, EARNINGS PER SHARE, AND AGENCY COSTS ON THE FIRM VALUE Putri, Trisandi Eka; Puspitasari, Tiara
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1415

Abstract

This research aims to determine the Influence of Profitability, Dividend Policy, Earnings Per Share, and Agency Costs on the Firm Value of Food and Beverage Companies Listed on the Indonesia Stock Exchange and Malaysia Stock Exchange from 2020 to 2022. The independent variables in this study are Profitability, Dividend Policy, Earnings Per Share, and Agency Costs, while the dependent variable is the firm's value. This research is quantitative in nature. The population of this study includes all companies in the food and beverage industry sector listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. The sampling technique used is documentation and literature study, making the entire population of the study the research sample, resulting in 27 food and beverage companies as the research sample. The sampling technique employed is purposive sampling. Data processing is carried out using SPSS25 software. This research utilizes descriptive statistical analysis, multiple linear regression analysis, classical assumption tests, and hypothesis testing. Based on the research test results, it is found that: 1. Profitability, in partial, does not have a significant influence on firm value. 2. Dividend policy, in partial, has a significantly positive influence on firm value. 3. Earnings per share, in partial, do not have a significant influence on firm value. 4. Agency costs, in partial, have a significantly positive influence
The Effect of Corporate Governance on Sustainability Report Hambali, Bahrul Mulki; Widarwati, Estu; Wityasminingsih, E
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1286

Abstract

The purpose of this study is to determine the influence of corporate governance (audit committee and independent commissioners) on sustainability report disclosure. The measurement index used as a reference for sustainability reports in this research is the Global Reporting Initiative (GRI) G4. The population in this research is energy, basic materials and industrial sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research is quantitative research and uses descriptive statistics conducted on companies listed on the IDX. The sample for this research is 31 companies registered on the IDX with a sampling technique, namely purposive sampling, namely with criteria that have consistently published sustainability reports for 2020-2022. The results of this research show that the audit committee has a positive effect on sustainability report disclosure. Meanwhile, independent commissioners have no influence on sustainability report disclosure
The Effect of Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio on Tax Avoidance in Insurance Companies Registered on The Indonesia Financial Services Authority in 2019 – 2023 Mulyawan, Zahra Muslimah; Mubarrok, Ahmad Zakie
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1338

Abstract

This study aims to determine the influence of Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio on Tax Avoidance in insurance companies listed with the Indonesia Financial Services Authority from 2019 to 2023. The study utilizes a sample of 34 conventional general insurance companies selected through purposive sampling techniques. The type of data used is secondary data obtained through the observation of financial reports of insurance companies registered and supervised by Indonesia Financial Services Authority from 2019 to 2023. Data analysis is performed using SPSS 27 software with various analysis techniques, including descriptive statistical tests, classical assumption tests, multiple linear regression analysis, determination coefficient analysis, partial hypothesis tests, and simultaneous hypothesis tests. The research results show that (1) Return on Equity has no effect on Tax Avoidance, (2) Current Ratio has a positive effect on Tax Avoidance, (3) Debt to Asset Ratio has a positive effect on Tax Avoidance, (4) Risk Based Capital has no effect on Tax Avoidance, (5) The simultaneous test shows that Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio have a simultaneous effect on Tax Avoidance.
How Can Product Delivery Efficiency Be Improved? A Comparative Study Between the Shortest Path Method and Vehicle Routing Problem with Pool Clustering Implementation in Kukami Delivery Subang Akbar, Muhammad Ridlan; Rochman, Didit Damur
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1358

Abstract

Due to the volume of orders and network complexity, KUKAMI Delivery faces high operational costs and suboptimal routing using the Shortest Path Method. This method often results in inefficient routes in terms of distance because the starting points could be more optimal. Therefore, a more practical approach is needed to improve route efficiency. This study compares two route optimization methods: the Shortest Path Method and the Vehicle Routing Problem (VRP) with the Saving Matrix approach and Pool Clustering. The latter technique groups partners or suppliers within specific areas, facilitating more efficient rider assignments. The results of this study are significant for KUKAMI Delivery. They show that the Shortest Path Method can improve distance and operational costs by 8.8% for both inter-cluster and cross-cluster routes. However, applying the VRP with the Saving Matrix Method and Pool Clustering can further enhance distance and operational efficiency by 3.36% compared to the Shortest Path Method. These findings provide valuable insights for enhancing KUKAMI Delivery’s operations to better meet the growing demand in the local delivery industry.
SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE syahrudin, muhammad; Suryani, irma; Kusumah, R. Wedi Rusmawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1385

Abstract

In terms of global economic growth, Indonesia ranks 40th with the best economic growth out of 195 countries, with a growth of 4.94 per cent in 2023. Indonesia's growing economy does not escape the threat of fraud. To detect someone committing fraud, signs or symptoms commonly called red flags are needed. The existence of an investigative audit will produce red flags or signals of irregularities. This research aims to find out how investigative audits can detect and reveal corruption by using examples of corruption cases that have occurred as literature studies to be theoretically analysed. This study employs a SLR approach that explores investigative audits from various reference sources. The results of the discussion by dissecting selected literature and reviewing fraud cases that occur, considering the researcher’s findings, it can be said that Cris Kuntadi is the most active researcher in the field of investigative auditing on fraud disclosure. Fraud that occurs can be observed by the presence of red flags in a Perpetrators, Living beyond means or lifestyle is one of the common characteristics of red flags which can be caused by personal financial need to cover this lifestyle
THE PRESENCE OF ROA AS A MODERATING VARIABLE IN THE EFFECT OF FOREIGN OWNERSHIP AND TRANSFER PRICING ON TAX AVOIDANCE Shubhan, Muhammad Anwar; Yuniarti, Rita
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1386

Abstract

Developing countries such as Indonesia are in dire need of state revenue to cover government expenditures in building infrastructure. Tax revenue in Indonesia is still considered not running optimally. This is because Indonesia's tax ratio is still relatively low, not reaching the standard level of tax ratio that should be for developing countries. Tax revenue is considered less than optimal due to cases of tax avoidance from business actions that take advantage of the loopholes in applicable tax regulations. This research aims to find out the influence of foreign ownership and transfer pricing on tax avoidance with ROA as a moderating variable using quantitative descriptive research methods. Statistical testing was carried out using panel data regression analysis with the help of Eviews software. The results of the study can be concluded that foreign ownership has no effect on tax avoidance, transfer pricing has an affects on tax avoidance, ROA is unable to moderate foreign ownership on tax avoidance, and ROA unable to moderate transfer pricing on tax avoidance
Analysis of the Implementation of E-BPHTB Online and Its Impact on Local Tax Revenue and Public Compliance in DKI Jakarta Fadhilah, Salsa; Saragih, Arfah Habib; Hendrawan, Adang
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1403

Abstract

The DKI Jakarta government has implemented tax reforms by introducing e-BPHTB. The e-BPHTB aims to simplify the process for the public to fulfill their BPHTB tax obligations. This study was conducted to analyze the implementation of e-BPHTB online and its impact on local tax revenue and public compliance in DKI Jakarta province, to identify the driving and inhibiting factors in the implementation of e-BPHTB online, and to evaluate the system’s effectiveness. The study employs a qualitative approach through literature review and field research. The results indicate that the supervision policy of BPHTB is functioning well by providing oversight to taxpayers through cooperation with relevant parties. However, the implementation of e-BPHTB has not significantly impacted local tax revenue and public compliance due to the limited number of taxpayers utilizing the system and the inefficiency of the approval system. Public trust is considered positive due to the facilities provided by the government, including e-BPHTB. The driving factors for implementing e-BPHTB online are threefold: advancements in technology, the perceived ease experienced by taxpayers and tax authorities, and the COVID-19 pandemic. The inhibiting factors include limited public familiarity with technology, the inefficiency of the approval system due to the need for human resources, and the lack of human resource quality. The success rate of e-BPHTB implementation is evaluated based on two factors: the limited competence of human resources due to the absence of training for tax officers, and the need for improvement in the approval system application.
THE USE OF PAYMENT SYSTEM (QRIS) ON UMKM BUSINESS DEVELOPMENT AT STIEM BONGAYA CAMPUS Tenriola, Tenriola; Daud, Dahniyar; Setiawan, Angga; Duwaidar, Ahmad; Amran, Putri Pratiwi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1411

Abstract

Currently, QRIS has begun to be widely used by MSMEs as a more efficient non-cash payment system, but some parties have doubts about the security and effectiveness of this payment system. This study aims to determine how the QRIS Payment System affects MSME business development at the Stiem Bongaya Campus. In this study, the research method used was quantitative method, with data collection techniques through observation, questionnaires and documentation. The sample used is the sample formulated by Slovin, namely 100 Stiem Bongaya students. The data obtained from the research results and processed using data analysis and the help of the Microsoft Excel program and SPSS version26 which consists of validity and reliability tests, simple linear regression analysis and the coefficient of determination. The results of this study indicate that the perceived influence of the QRIS Payment System in Makassar City is in the good category with an achievement of 78.65% and MSME Business Development is also in the good category with an achievement of 77.25%. The QRIS Payment System variable has a positive and significant effect on the dependent variable MSME Business Development.
THE EFFECT OF DEBT LEVEL, EARNINGS MANAGEMENT, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS Jaenal, Herawati; Fitria, Yunita
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1416

Abstract

This study aims to test and analyze the effect of debt level, earnings management, and capita; intensity on tax aggressiveness. This study is a type of quantitative research with a population of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the observation period from 2020 to 2023. The sampling technique in this study used a purposive sampling technique which then obtained a research sample of 100 samples. In this study, the data used is secondary data and hypothesis testing uses the regression analysis method with an analysis tool, namely the IBM SPSS Statistics 26 program. The results showed that (1) the level of debt has a negative and significant effect on tax aggressiveness, (2) management has a positive but not significant effect on tax aggressiveness, (3) capital intensity has a positive and significant effect on tax aggressiveness.
HOW IS THE PERFORMANCE APPRAISAL SYSTEM FOR SMALL AND MEDIUM ENTERPRISES IN THE LIVESTOCK INDUSTRY? EXPERIMENTAL STUDY IN INDONESIA Fathurohman, Ferdi; Purwasih, Rita; Mukminah, Nurul; Suciati, Fitri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1426

Abstract

The performance evaluation techniques have been important tools of competitive strategy to enhance organizational productivity and profitability. This study aims to find the factors that promote the deployment of performance evaluation techniques in livestock industry SMEs in Indonesia. In this study we examine the relation between three institutional factors (Imitation, Coercion and Normality), four contigency factors (Strength of competitive market, Participation of business owners, Advanced technology and The qualifications of accountants) and the deployment of performance evaluation techniques in livestock industry SMEs in Indonesia. The study applies a quantitative research methodology and uses a questionnaire method to collect the data. The study sample consists of 129 respondents. This study analyzes the data using the (SPSS) program. The results reveal a statistically significant relationship between the Strength of competitive market, Participation of business owners and Imitation and the deployment of performance evaluation techniques in livestock industry SMEs in Indonesia.

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