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INDONESIA
Competitive Jurnal Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Tangerang
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Economics, Econometrics & Finance
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 314 Documents
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FINANCIAL PERFORMANCE DIFFERENCES BETWEEN CONVENTIONAL AND ISLAMIC BANKS IN INDONESIA Dwi Laela Ardiyanti
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15572

Abstract

Banking institutions play a crucial role in maintaining financial stability and public trust. Differences in operational principles between conventional and Islamic banks may result in variations in financial performance. This study examines whether significant differences exist in the financial performance of conventional and Islamic banks listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative comparative approach was employed using secondary data from 15 conventional banks and 4 Islamic banks selected through purposive sampling. Financial performance was measured using Return on Assets (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), and Operating Expenses to Operating Income (BOPO). Data were analyzed using normality tests, independent sample t-tests, and Mann–Whitney tests. The findings reveal significant differences in ROA, CAR, and BOPO (p < 0.05), indicating variations in profitability, capital adequacy, and operational efficiency. However, no significant differences were found in LDR and NPL, suggesting similarities in liquidity management and credit risk. These results indicate that differences in business models influence profitability and efficiency, while regulatory harmonization contributes to similar liquidity and credit risk performance across banking systems.
ANALYSIS OF FACTORS AFFECTING EMERGENCY FUND MANAGEMENT IN THE COMMUNITY OF TERBANGGI MARGA VILLAGE, SUKADANA, LAMPUNG EAST Selin Jurniasari; Thoyibatun Nisa; Era Yudistira
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15583

Abstract

Emergency funds are an essential component of household financial resilience, particularly in rural communities that are vulnerable to income fluctuations and economic uncertainty. Limited financial preparedness in such settings highlights the importance of identifying key factors that influence emergency fund management. This study aims to analyze the effects of financial literacy, financial experience, lifestyle, and online lending on emergency fund management among residents of Terbanggi Marga Village. This research employed a quantitative approach using survey data collected from 89 respondents selected through purposive sampling, meaning respondents were chosen based on specific criteria relevant to the research objectives. The data were analyzed using multiple linear regression to examine the individual and combined effects of the independent variables on emergency fund management. The results show that financial literacy (p = 0.001) and financial experience (p = 0.001) have a positive and statistically significant effect on emergency fund management. In contrast, lifestyle (p = 0.692) and online lending (p = 0.411) do not demonstrate a significant influence. The simultaneous effect of all independent variables is confirmed by the F-test, which assesses their joint impact on the dependent variable (p = 0.001). Furthermore, the coefficient of determination (R² = 0.698) indicates that the regression model explains 69.8% of the variation in emergency fund management. These findings suggest that improving financial literacy and strengthening financial experience are critical strategies for enhancing emergency fund management in rural communities, while lifestyle patterns and the use of online lending services appear to play a less dominant role
OPTIMIZING NON-TAX REVENUE AT CLASS III AIRPORTS: A POLICY ANALYSIS Husnul Muamilah; Ratna Dewi Kusumawati; Mahsun Mahsun; Tia Rahmatika
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15754

Abstract

Non-Tax State Revenue (PNBP) is a crucial component in supporting the fiscal sustainability of the airport sector, particularly at Class III airports with limited traffic volume and revenue capacity. An unbalanced revenue structure has the potential to increase fiscal vulnerability to external shocks. This study aims to analyze PNBP management policies and their implications for fiscal resilience at Class III airports. This study uses a qualitative approach through policy analysis with a case study design at Sangia Nibandera Airport. Data were obtained from PNBP realization reports, related regulations, and supporting policy documents, which were analyzed descriptively and analytically. The analysis results show that PNBP realization in 2022 only reached 60.20% of the target. The revenue structure is dominated by passenger-based aeronautical revenue, with Aircraft Passenger Services (PJP2U) contributing 72.20%, while non-aeronautical revenue contributed less than 10%. This dependence increases fiscal vulnerability to fluctuations in passenger numbers and flight frequencies. This study concludes that optimizing PNBP requires strengthening governance, diversifying non-aeronautical revenues, and establishing risk-based targets to improve fiscal resilience.
ARTIFICIAL INTELLIGENCE (AI), AUDIT, FORENSIC ACCOUNTING; LITERATURE REVIEW Dimas M. Ghozali; Nur Hayati
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.10039

Abstract

Artificial intelligence has become a very useful prima donna in all business activities, especially in the world of accounting and auditing. This can be achieved by automating work processes in real time that prioritize reliability and accuracy. This study aims to map research in the field of artificial intelligence related to auditing and forensic accounting. This research uses a descriptive-qualitative method with a literature review approach. Data sources were collected from articles and journals indexed by Scopus and Sinta, totaling 47 journals with multiple pages such as Emerald, Science Direct, and Google Scholar. The objective of this research mapping is to focus on the application, challenges, opportunities, and strengths of artificial intelligence in fraud prevention and detection. The mapping results show that artificial intelligence related to auditing and forensic accounting is very useful in preventing and detecting financial fraud, with indicators of accuracy, reliability of data, information, and audit evidence. On the other hand, the implementation of artificial intelligence poses serious challenges that will erode the workforce, both in terms of layoffs and income inequality and data security.
PROFITABILITY DRIVERS: AN IN-DEPTH ANALYSIS OF HEALTH INDUSTRY COMPANIES Faizul Mubarok; Muhammad Irfan Kurnia; Laila Mutiara; Yoga Dwi Prakoso
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.10495

Abstract

This research examines the influence of liquidity, activity, interest rate, and firm value variables on the profitability of healthcare companies listed on the Indonesia Stock Exchange. Employing purposive sampling, the study chose eight healthcare companies as its sample from 2018 to 2022. Data analysis was carried out by applying a fixed effect model. The results showed that two variables, namely asset turnover (activity ratio) and interest rates, have a significant influence on the profitability of companies in the healthcare sector. However, the variables of current ratio (liquidity) and firm value have yet to be proven to influence the level of profitability of these companies significantly. This finding implies that managers of companies in the healthcare sector need to pay attention to these factors in managing finances and increasing profitability. Improving efficiency in asset utilization and a better understanding of interest rate conditions can be effective strategies. Meanwhile, liquidity and firm value do not significantly impact profitability, which may provide additional insights for managerial decision-making in this sector.
Determinan Kepatuhan Wajib Pajak UMKM: Systematic Literature Review Sri Ayem; Fuadhillah Kirana Putri; Sabila Amidda Azka; Apriani Vivin Bogon; Filynsia Amelia Trasno
COMPETITIVE Vol 9 No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.11927

Abstract

Penelitian ini berguna dalam identifikasi determinan yang memengaruhi kepatuhan WP UMKM. Metode Systematic Literature Review yang digunakan dalam penelitian ini, dimana menganalisis 30 artikel yang diterbitkan antara tahun 2019-2023 dengan menggunakan Software Harzing Publish or Perish 8 pada Google Scholar . Temuan mengungkapkan 23 faktor yang menentukan kepatuhan WP, dimana sanksi perpajakan, pengetahuan pajak, dan kualitas layanan menjadi faktor paling dominan yang memberikan pengaruh kepatuhan WP di kalangan UMKM. Peluang bagi penelitian selanjutnya dapat menambah objek penelitian dalam bidang kepatuhan wajib pajak UMKM yang belum tereksplorasi, seperti faktor religiusitas, budaya lingkungan, pemeriksaan pajak, dan kepercayaan kepada pemerintah. Hasil penelitian ini memberikan kontribusi untuk memahami determinan pengaruh kepatuhan wajib pajak di kalangan UMKM di Indonesia dan memberikan wawasan bagi pengambil kebijakan untuk mengembangkan kebijakan perpajakan yang efektif.
CAPITAL STRUCTURE OF INDONESIAN BANKING FIRMS: THE EFFECTIVENESS OF INDEPENDENT COMMISSIONERS Rega Dwi Cahyani; Maulida Nurul Innayah; Wida Purwidianti; Yudhistira Pradhipta Aryoko
COMPETITIVE Vol 9 No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.12242

Abstract

This study aims to analyse the effect of family ownership proxied by political connections on capital structure with independent commissioners as a moderating variable in banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique used is purposive sampling, which produces 140 observations. The data analysis technique used is panel data regression model analysis using Stata 17. The results of the preliminary test show that this study uses a fixed effect model. The results of this study found that family ownership has a negative and significant effect on capital structure. In addition, this study found that political connections and independent commissioners have a positive and significant effect on capital structure. Furthermore, the results of the moderation test show that independent commissioners strengthen the negative effect of family ownership and weaken the positive effect of political connections on capital structure. Based on the results of this study, banking companies in Indonesia need to pay attention to political connections and independent commissioners because they have been proven to increase the proportion of company debt, which is considered to reduce agency problems according to agency theory and resource-based theory.
THE IMPACT OF WORK ENVIRONMENT, JOB MARKET FACTORS, AND FINANCIAL REWARDS ON CAREER INTEREST AS A TAX CONSULTANT Adinda Violetta Caroline Wadu; Vinny Stephanie Hidayat
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.12805

Abstract

The purpose of this study is to examine how career interest in tax consulting is influenced by financial rewards, job market factors, and work environment. All students enrolled in Maranatha Christian University's S1 Accounting Study Program make up the study's population. Explanatory research is the methodology employed in this study. In sampling, purposeful sampling is employed. Thirty respondents were selected from the circulated questionnaire and used as research samples. SPSS was used to process the data. The T-test, or multiple linear regression analysis, is a method used to test hypotheses. The study's findings indicated that while work environment had an impact on career interest as tax consultants, financial and job market awards had little effect
STRATEGIES TO IMPROVE COMPLIANCE WITH ANNUAL INDIVIDUAL TAXPAYER TAX RETURN (WPOP) REPORTING Ihsan Nasihin; Dian Purwandari; Lilis Lasmini; Erawati Kartika; Hendri Nur Andriansyah
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.12816

Abstract

One of the obligations of taxpayers is to submit an Annual Tax Return (SPT) for both individuals and entities. The number of Taxpayers submitting Annual Tax Returns at the Primary Tax Service Office is still low. The aim of this research is to identify strategies that can be implemented to increase individual taxpayer compliance with their tax obligations, especially the Annual Tax Return. Data collected using interview and observation methods. The population in this research is Individual Taxpayers (WPOP) registered at one of the Pratama KPPs who have not yet or are late in reporting their Annual SPT as well as employees at one of the Pratama KPPs, namely Account Representatives (AR). The data analysis used in this research is data triangulation in order to find relevant results. The research results show that the factors for individual taxpayer non-compliance in reporting annual SPT are taxpayer awareness, use of e-filing applications, and tax socialization media. The strategy that can be carried out by one of the KPP Pratama is to increase compliance with the annual SPT report by conducting socialization about tax obligations, conducting socialization about how to use e-filling, imposing tax sanctions on individual taxpayers who are negligent and do not report taxes, and optimizing the use of technological media in socializing the obligation to report Annual Tax Returns for individual taxpayers. The theoretical and policy implications of the research are that it can provide empirical evidence regarding the factors that cause non-compliance in individual taxpayers' annual SPT reporting and strategies that need to be implemented to increase individual taxpayer compliance in reporting annual SPT
DETERMINANT AUDIT FACTOR AND ACCEPTANCE OF GOING CONCERN OPINIONS Adelia Putri Wiranti; Firda Ayu Amalia
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.12917

Abstract

This study aims to empirically test the effect of financial distress, auditor switching, and previous year's audit opinion on the receiving of going concern opinion. This study uses a purposive sampling technique with a sample size of 138 companies. Secondary data in the form of financial reports of property and real estate companies listed on the indonesia stock exchange in 2021-2022 are used as data sources. The data analysis technique is logistic regression. the results of this study indicate that the first hypothesis was rejected, with the variable financial distress having no effect on the variable of accepting the going concern audit opinion. the second hypothesis was rejected, with the auditor switching variable having no effect on the variable of accepting audit opinion going concern. the third hypothesis was accepted, with the previous year's audit opinion variable influencing the variable of receiving audit opinion going concern. 

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