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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 158 Documents
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AUDIT OPINION, FINANCIAL TURBULENCE, AND POLITICAL POWER : WHAT DRIVES AUDITOR SWITCHING? Icih Icih; Vivian Nurul Insani; Bambang Sugiharto; Fathin Nuril A'isha Binti Mohd Radzi
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.v9i01.1547

Abstract

This study aims to examine the effect of audit opinion, audit delay, financial distress, tax aggressiveness, and political connections on auditor switching. The data source used is the annual report of property and real estate companies that have been audited in 2020-2023. This study is a quantitative study with a sampling technique used is purposive sampling with a total sample of 256 data. Data processing uses Microsoft Excel and SPSS version 25. Based on the results of the study using logistic regression, the results of the study show that audit opinion has no effect on auditor switching, audit delay has a positive effect on auditor switching, financial distress has a negative effect on auditor switching, tax aggressiveness has no effect on auditor switching, political connections have a negative effect on auditor switching. Meanwhile, the results of simultaneous testing show that audit opinion, audit delay, financial distress, tax aggressiveness, and political connections simultaneously affect auditor switching. The company size variable acts as a control variable on the effect of audit opinion, audit delay, financial distress, tax aggressiveness, and political connections on auditor switching.
THE EFFECT OF ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), LIQUIDITY, AND LEVERAGE ON STOCK PRICES Trisandi Eka Putri; Icih Icih; Nolis Putri Indriyani
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

Abstract

Stock prices are prices that occur on the exchange at a certain time. Stock prices can change up or down in a matter of time so quickly. This is possible because it depends on demand and supply between stock buyers and stock sellers The purpose of this study is to determine the effect of Economic Value Added (EVA), Market Value Added (MVA), Liquidity, and Leverage on Stock Price. The population in this study is, Companies in the sub-sector of the material, component and equipment industry listed on Bursa Malaysia and Indonesia Stock Exchange for the period 2019 – 2022. This type of research is quantitative research. With purposive sampling method. Data analysis techniques in this study use descriptive analysis, classical assumption tests, multiple regression analysis, and hypothesis tests. The results of this study show that Economic Value Added (EVA), liquidity, and leverage has a significant positive effect on stock prices, while Market Value Added (MVA) do not affect stock prices.
Timbel Raos Catering Business Development Using Break-Even Analysis Chiessa Baihaqy; Nababan Nicholas; Agatha Rinta Suhardi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1417

Abstract

Tight culinary business competition and fluctuations in food prices as the main ingredients of the catering business affect the determination of food selling prices. The ability to manage operational costs effectively and set competitive selling prices are determining factors for long-term business success. The main problem in small culinary industry businesses is the difficulty in calculating the break-even point needed to determine the number of units or income needed so that the catering party does not experience a loss. This research is related to the home catering business which is a small business that has the potential to develop into a medium and large business. The research method used is descriptive analysis and calculations using the break-even point formula. Timbel Raos Catering will gain profit by selling at least one package of chicken rice and fried food. The use of break-even analysis helps home business development in finding the minimum amount of product sales so that capital returns can run smoothly and capital can continue to circulate.
THE EFFECT OF PERCEIVED CONVENIENCE, SATISFACTION, AND TAX UNDERSTANDING ON INTEREST IN USING E-FILING AT WPOP WITH THE BENEFITS OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE Cindy Della Ardana; Yunita Fitria
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1425

Abstract

This study aims to analyze and prove the effect of perceived convenience, satisfaction, and tax understanding on interest in using e-Filing for individual taxpayers (WPOP) registered at KPP Pratama Tenggarong. This study uses primary data collected through questionnaires that have been conducted by researchers directly or offline and questionnaires sent online using google forms. The number of samples used in this study were 100 respondents selected through purposive sampling technique of individual taxpayers registered at KPP Pratama Tenggarong and who reported their annual tax return using e-Filing. This study uses SmartPLS version 4.1 for data analysis and is measured using a Likert scale. The results of this study indicate that perceived convenience, perceived satisfaction, and understanding of taxes have a significant positive effect on interest in using e-Filing on individual taxpayers, the benefits of information technology do not play a role in moderating the effect of perceived convenience, perceived satisfaction, and understanding of taxes on interest in using e-Filing on individual taxpayers.
ASSESSING SUCCESS FACTORS OF SOCIAL BUSINESS PERFORMANCE Rusdianto Rusdianto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1431

Abstract

This study aims to analyze the factors influencing the success of Village-Owned Enterprises (BUMDes) as a form of social business practice in Indonesia. Drawing on the theoretical framework of dynamic capability, the study highlights the importance of an organization’s ability to sense opportunities, seize them strategically, and transform its institutional structure to remain resilient in a dynamic environment. A qualitative research method was employed, utilizing an exploratory case study approach on two leading BUMDes in the Special Region of Yogyakarta. Data were collected through in-depth interviews, limited observations, and document analysis, and were examined using an interactive analysis model. The findings reveal that BUMDes' success is driven by visionary leadership, adaptability to external dynamics, the enhancement of human resource capacity, transparent financial management, and ecosystem support through collaboration and digital technology. These findings reinforce the relevance of dynamic capability theory in explaining the performance of community-based social enterprises in developing countries and provide both theoretical and practical contributions to the development of policies and strategies for strengthening village economic institutions.
CAN INDEPENDENT COMMISSIONERS SERVE AS CORPORATE GATEKEEPERS IN MITIGATING THE IMPACT OF FINANCIAL AGGRESSIVENESS ON TAX BEHAVIOR? Zakiah Zakiah; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1433

Abstract

This study examines the relationship between financial and tax aggressiveness, using independent commissioners as a moderating variable. It employs a quantitative method with purposive sampling. The population includes energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. The study aims to determine how financial aggressiveness impacts tax aggressiveness and how independent commissioners influence the relationship between the two. The results show that financial aggressiveness significantly negatively affects tax aggressiveness, while independent commissioners have no impact on the relationship between financial and tax aggressiveness.
THE IMPACT OF PERSONALITY, FINANCIAL INCENTIVES, AND WORK ENVIRONMENT FACTORS ON ACCOUNTING STUDENTS’ INTEREST IN PURSUING A CAREER IN INTERNAL AUDITING Angel Yuliyanti Siburian; Vinny Stephanie Hidayat
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1434

Abstract

The purpose of this study is to examine how work environment, financial incentives, and personality affect interest in a career as an internal auditor. All of the participants in this study were Maranatha Christian University students enrolled in the Accounting Study Program. Explanatory research is the methodology employed in this study. The sample strategy employed was purposeful sampling. Thirty-eight respondents were selected from the circulated questionnaires, and they served as research samples. SPSS was used to process the data. The T-test and F-Test or multiple linear regression analysis, was employed as a technique for assessing hypotheses. According to the study's findings, career interest as an internal auditor was not impacted by the work environment, but it was influenced by personality and financial rewards.
DIGITAL DISRUPTION IN FINANCIAL REPORTING: A CATALYST FOR REGULATORY COMPLIANCE IN INDONESIAN MSMES Nurul Aisyah Rachmawati; Rizka Ramayanti; Rudi Setiawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1446

Abstract

The purpose of this study is to examine whether the acceptance of a financial report application affects micro, small, and medium enterprises (MSMEs) compliance in Indonesia. This study uses primary data obtained from a survey conducted in June-July 2022. The data obtained were afterward analyzed using path analysis with structural equation modeling. This research finds that the perceived ease of use and perceived usefulness of MSME actors have a positive and significant effect on the actual usage of the financial report application. Furthermore, the actual usage of the financial report application has also proven to have a positive effect on the compliance of MSME actors. The contribution of this research is to provide evidence that acceptance of financial reporting applications is a solution that can be used to overcome MSME constraints in compiling financial reports. The use of this application is also able to increase MSME compliance.
Analysis of Sales Accounting Information System Implementation at PT Enigma Cipta Humanika Nur Alimah Khasanah; Rizka Ramayanti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1544

Abstract

Sales accounting information system is an information system that organizes a series of procedures and methods created in order to produce information about sales for decision making for management. This study aims to improve the effectiveness of the implementation of sales accounting information systems at PT Enigma Cipta Humanika. This research was conducted at PT Enigma Cipta Humanika. The method used in this research is descriptive qualitative. The data used is through direct interviews, observation and literature study. The analysis method used is the Miles and Huberman method. Based on the results of the study, it is found that the sales accounting information system still has weaknesses, namely in the separation of duties and responsibilities in the billing function, this is done by the finance department and the sales department. In addition, there is a lack of receipts in the talent delivery process and there is no integrated sales information system between other divisions. This can be a weakness as internal control because there is no organizational unit with integrity or internal audit that functions to ensure compliance with established procedures and to detect potential irregularities or fraud. The conclusion is that the sales accounting information system implemented is not fully effective in supporting internal control. This shows the need for system improvements, clear separation of duties, and strengthening the internal audit function so that the company's operational and financial performance can be optimized.
Penerapan Praktik Akuntansi Manajerial pada Usaha Mikro, Kecil dan Menengah (UMKM) di Bandung Ferdi Zanuar Azan; Ahlis Fatoni; Muhammad Zhafir Afif; Naufal Satrio Wibowo
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1546

Abstract

Penelitian ini bertujuan untuk mengkaji tingkat penerapan Praktik Akuntansi Manajerial (PAM) pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Bandung serta mengidentifikasi faktor-faktor yang memengaruhinya, seperti tingkat kompetisi pasar dan pemanfaatan teknologi. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner terhadap 209 pelaku UMKM dari berbagai sektor. Hasil penelitian menunjukkan bahwa penerapan PAM di kalangan UMKM masih tergolong rendah hingga sedang, dengan penggunaan paling umum pada sistem penganggaran dan pengukuran kinerja. Faktor kompetisi pasar dan teknologi terbukti berpengaruh terhadap adopsi PAM. Penelitian ini memberikan kontribusi praktis dalam penyusunan kebijakan dan pelatihan yang lebih terarah untuk meningkatkan efisiensi manajerial dan pengelolaan keuangan UMKM, serta mengisi celah dalam literatur yang selama ini lebih berfokus pada perusahaan besar.

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