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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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LEVERAGING EXCEL AS RESOURCE: BOOSTING THE FINANCIAL REPORTING PROFICIENCY OF SHARIAH ACCOUNTING Trie Nadilla
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.v9i1.13263

Abstract

In higher education, studying theory alone is not enough, but also requires experience and developing skills needed in the world of work. So it is hoped that graduates will be able to compete in the world of work. Including in the world of the accounting profession. The accounting profession is closely tied to the business environment because they play a very active role in economic activities. The demand for computerized practical skills is something that is non-negotiable for the skills of graduated. one learning medium is to provide guidance and training on how to present computerized financial reports by utilizing the pivotable function of the Microsoft Excel accounting program. The results of the Forum Discussion Group (FGD) suggest that students majoring in sharia accounting are able to master accounting information applications, at least Excel software.  The method used in this research is an experimental method. pre-experimen.t The experiment was carried out using a one group pretest-posttest design. The research results show differences in the capacity of sharia accounting students in making financial reports before and after studying Excel accounting. This means there is influence on increasing the capacity of sharia accounting students at the Faculty of Islamic Economics and Business.
Effect of Intellectual Capital, Ownership Structure, And Operating Capacity on Financial Distress Muhammad Rifki; Andy Setiawan
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.v9i2.13663

Abstract

Financial distress remains a critical issue for companies, particularly in capital-intensive industries such as the energy sector.The purpose of this study is to determine the effect of intellectual capital, ownership structure, and operating capacity on financial distress. The population of this study includes energy companies listed on the Indonesia Stocks Exchange (IDX) for the period 2021-2023. Employing a purposive sampling method, 177 data observations were analyzed using panel data regression.. The results of this study indicate that (1) the intellectual capital variable has a positive effect on financial distress, suggesting that higher intellectual capital alone does not necessarily enhance financial stability (2) the institutional ownership variable has a negative effect on financial distress, indicating that strong institutional investor presence can improve financial resilience. (3) managerial ownership has no effect on financial distress, implying that managerial stakes may not directly impact financial health.and (4) operating capacity has a positive effect on financial distress, highlighting the potential risks associated with higher operational intensity. The model’s adjusted R2 value of 0,1367 indicates that 13,67%  of the variation in financial distress is explained by the tested variables. These results underscore the importance of effective corporate governance and financial management in mitigating financial distress. This study provides valuable insights for policymakers, investors, and corporate decision-makers in formulating strategies to enhance financial sustainability in the energy sector.
DETERMINANTS OF IPO UNDERPRICING: VALUATION, PERFORMANCE, AND NON-FINANCIAL FACTORS Ali Mutasowifin
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.v9i2.13743

Abstract

Underpricing continues to be a prevalent phenomenon in Indonesia’s initial public offerings (IPOs), where issuing firms often fail to obtain the fair market value of their shares. This study is highly relevant given that, from 2012 to 2022, 92% of 415 IPOs listed on the Indonesia Stock Exchange (IDX) experienced underpricing. The purpose of this research is to examine the determinants of IPO underpricing through stock valuation, financial performance, and non-financial factors. Employing a quantitative method with multiple linear regression analysis, the study analyzes 259 non-financial companies using six independent variables: Price to Book Value (PBV), Price to Earnings Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), Underwriter Reputation (UDW), and Auditor Reputation (AUD). The results show that PBV (β = –0.007; p < 0.05) and UDW (β = –0.071; p < 0.05) significantly and negatively affect underpricing, while PER (β = 0.0001; p < 0.05) has a significant positive impact. Meanwhile, DER, ROE, and AUD have no significant effects. These findings indicate that firm valuation accuracy and reputable underwriters play vital roles in mitigating underpricing. Strengthening these aspects can enhance market efficiency and investor confidence in Indonesia’s IPO market
Fiscal and Monetary Policy Synergy in Support of Indonesia's Macroeconomic Stability Sri Dewi Yusuf; Rismanto Rismanto
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.v9i1.13895

Abstract

The synergy between fiscal and monetary policy plays an important role in supporting Indonesia's macroeconomic stability. Fiscal policy, which includes the management of the state budget and government spending, and monetary policy, which is managed by the central bank through the regulation of the money supply and interest rates, share the goal of maintaining economic stability. This study aims to explore the interaction between the two policies and analyze how synergies between them can promote sustainable economic growth. In crisis situations such as the COVID-19 pandemic, expansionary fiscal policy and appropriate monetary intervention play an important role in boosting aggregate demand, controlling inflation, and maintaining currency stability. Effective coordination between government and central bank actions is key in facing domestic and global challenges to create a resilient and stable economy.
THE EFFECT OF FINANCIAL LITERACY AND FINANCIAL ATTITUDES ON THE FINANCIAL PERFORMANCE Riska Ainur Rosyida; Achmad Wicaksono
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.v9i1.13956

Abstract

This study investigates the financial performance of MSMEs in the beverage sector in Tulangan sub-district, Sidoarjo district, in relation to their financial attitudes and literacy. Strong financial literacy enables businesses to plan for the future, manage cash flow, and control costs, while positive financial attitudes foster disciplined income and expense management, thereby enhancing profitability and business sustainability. The study used a quantitative approach to survey 77 MSMEs players using a Likert scale questionnaire, and it used validity, reliability, normality, heteroscedasticity, multicollinearity, T-test, and F-test to analyze the data. The findings show that financial attitudes and literacy have a significant impact on beverage MSMEs' financial success. Financial attitudes serve as a foundation for sound decision-making, while financial literacy enhances financial management capabilities. This research contributes theoretically by empirically demonstrating that these two factors are crucial for the growth and stability of small businesses. However, since the study focuses solely on the beverage industry in one region, its findings may not be generalizable to other sectors; future research could incorporate additional variables such as financial technology or government policies for a more comprehensive analysis.
WHAT DRIVES CAPITAL STRUCTURE? EVIDENCE FROM PROPERTY AND REAL ESTATE COMPANIES Shasa Pramesti; Naelati Tubastuvi; Wida Purwidianti; Totok Haryanto
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.v9i1.14593

Abstract

Capital structure is the ratio or composition of debt and equity used to finance a company's operational activities. Capital structure reflects long-term decisions related to funding sources and is an important factor in determining a company's risk and return. This study examines the influence of profitability, liquidity, company size, and asset structure on capital structure in the property and real estate sector listed in Indonesia. The population in this study consists of 94 companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2021 to 2023. Data collection was conducted using the secondary method, employing purposive sampling and unbalanced data, resulting in a sample of 58 companies with 139 observations. The data were analyzed quantitatively using descriptive statistics. The results of this study indicate that profitability and asset structure do not influence capital structure. Liquidity has a negative impact on capital structure. Company size has a positive impact on capital structure. Based on the research findings, property and real estate companies should not rely on profitability and asset structure to determine their capital structure. Companies should focus on liquidity and company size, as higher liquidity reduces dependence on debt financing.
REBUILDING CORPORATE REPUTATION THROUGH FINANCIAL SIGNALING: THE MEDIATING ROLE OF PERFORMANCE IN CSR, TAX, AND COMPETITIVE STRATEGY Petty Aprilia Sari; Imam Hidayat; Yohanes August Goenawan
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.v9i2.14902

Abstract

The aim of this research is to investigate environmental issues that have a direct bearing on a Corporate reputation. The company's interest in and participation in social investments, such as Corporate Social Responsibility Disclosure, is one of them. 69 Manufacturing Companies with a listing period of 2020–2022 were selected as samples out of a total of 416 listed on the Indonesia Stock Exchange. Panel data regression analysis is the analysis technique that is applied. This study finds that Corporate Financial Performance is shaped by the interplay of CSR disclosure, tax compliance, and competitive advantage, and that the Corporate Reputation variable is jointly impacted by these independent variables. These findings clarify that businesses who demonstrate environmental concern disclosure combining the The application of CSRD can enhance financial performance, making other elements like competitive advantage and tax compliance more valuable in relation to the overall worth of the business. This study contributes to the corporate reputation literature by validating the mediating role of financial performance on tax and strategic factors
Pengaruh Narasi Politik, Sistem Perpajakan Digital (Coretax) Terhadap Keberlanjutan Bisnis UMKM Di Kabupaten Karawang Vina Khoerunnisa
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.v9i2.15038

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh narasi politik dan sistem perpajakan digital (Coretax) terhadap keberlanjutan bisnis Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Karawang. Dengan menggunakan pendekatan kuantitatif, data primer diperoleh melalui kuesioner yang disebarkan kepada 126 responden UMKM yang dipilih dengan metode purposive sampling. Analisis dilakukan menggunakan Partial Least Squares (PLS) melalui perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa narasi politik berpengaruh positif dan signifikan terhadap keberlanjutan bisnis UMKM dengan koefisien 0,292 dan p-value 0,006. Demikian pula, sistem perpajakan digital (Coretax) berpengaruh positif dan signifikan terhadap keberlanjutan UMKM dengan koefisien 0,317 dan p-value 0,004. Temuan ini menegaskan bahwa narasi politik yang konsisten dan berpihak pada UMKM dapat meningkatkan rasa percaya dan kepastian usaha, sedangkan implementasi Coretax yang inklusif mampu memperkuat kepatuhan serta efisiensi usaha. Penelitian ini menyimpulkan bahwa sinergi antara stabilitas politik dan adaptasi teknologi perpajakan menjadi faktor penting dalam mendukung keberlanjutan UMKM di Karawang. Implikasinya, pemerintah daerah perlu menyusun narasi politik yang kondusif sekaligus memperkuat pendampingan digitalisasi perpajakan agar UMKM mampu berdaya saing secara berkelanjutan.
Analysis of the Role of Internal Auditors in Improving Financial Management Accountability Region: Literature Studies of the Last 5 Years Risalatul Hidayah; Sri Wahyuni; Dewi Rismatul Jannah; Mohamad Djasuli
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.v9i2.15372

Abstract

This study aims to analyze the role of internal auditors in improving accountability in regional financial management. Internal auditors play a crucial role in ensuring that financial management is conducted transparently, accountably, and in accordance with applicable regulations. This study uses a quantitative approach through a literature review of various previous studies and case studies of related documents. The results indicate that internal auditors function as supervisors, consultants, and advocates in improving financial management accountability. However, the effectiveness of this role is influenced by factors such as auditor independence, human resource qualifications, and support from regional leaders. This study concludes that the role of internal auditors needs to be strengthened to ensure more transparent and accountable regional financial governance. 
FACTORS THAT AFFECT MOTOR VEHICLE TAXPAYER COMPLIANCE Iqbal Rafikhul Fauzan; Vinny Stephanie Hidayat
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.v9i2.13932

Abstract

The purpose of this study is to investigate how E-SAMSAT and tax penalties affect motor vehicle taxpayer compliance. All enrolled students in the Accounting Study Program at Maranatha Christian University make up the study's population.  Thirty-one responders were found based on the questionnaire distribution findings.  Explanatory research is the methodology employed.  Researchers utilize a sample technique called purposeful sampling.  SPSS 25 was used to test the data.  T-tests, f-tests, validity testing, reliability tests, and traditional (classical) assumption tests are among the data analysis techniques used.   The results of the study showed that E-SAMSAT had an effect on motor vehicle taxpayer compliance, while tax penalties had no effect.

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