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JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Published by STIE PGRI Dewantara Jombang
ISSN : -     EISSN : 26544369     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Juni dan Desember dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi.
Arjuna Subject : -
Articles 102 Documents
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ANALISIS MANAJEMEN RISIKO KEUANGAN TERHADAP KONDISI EKONOMI NASIONAL: STUDI STRATEGI PERTAHANAN DAN PENGENDALIAN RISIKO PADA PERUMDA AIR MINUM DUASUDARA KOTA BITUNG Marco, Malamtiga; Jesika Mamahit; Meyvi I. Susanto; Shendy M. Tahulending; Valensia J. Maria; Monika I. K. Sukatno; Feiby N. Wantah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1496

Abstract

This study analyzes financial risk management implementation at Perumda Air Minum Duasudara Bitung amid national economic uncertainty. The company faces external risks from inflation and macroeconomic downturn, causing increased operational costs and cash flow disruptions with a 60% collection rate. Multi-layered defense strategies include reserve fund formation, regulatory tariff adjustments, and operational efficiency through 50% chemical reduction without quality compromise. Risk control operates systematically via annual planning, prospective identification, and evidence-based decision-making with calculated risk principles. Implementation involves all organizational levels through participatory approaches combining bottom-up input and top-down direction. A qualitative method was employed through interviews with key informants, with data analysis following the Miles and Huberman model involving data reduction, display, and conclusion verification. The research findings indicate that strategies are moderately effective in maintaining stability, though implementation reaches only 60-70% due to regulatory constraints, customer behavior, and internal adaptation delays. Perumda Air Minum Duasudara Bitung has implemented the ISO 31000 and COSO ERM framework approaches, but requires improvements to close the 30–40% implementation gap in order to enhance organizational resilience.
PARTISIPASI KARYAWAN DAN PIMPINAN DIVISI QUALITY CONTROL DALAM PENYUSUNAN ANGGARAN PADA PT. DELTA PASIFIC INDOTUNA Serina, Alexander; Nabila; Solagracia Malumbot; Venny P. Tatauhe; Rivaldy Dompas; Feiby N. Wantah; Monika I. K. Sukanto
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1497

Abstract

This study aims to analyze and understand the role of employee participation and leadership in the Quality Control (QC) Division in the budgeting process at PT. Delta Pasific Indotuna Bitung. Budgeting is a crucial aspect of a company's financial management system, serving as a tool for planning, coordinating, and controlling organizational activities. The research method used was descriptive qualitative, with a case study approach through interviews with leaders, supervisors, and QC employees. The results indicate that the budgeting process in the QC Division is participatory and collaborative, with each level playing a role in submitting and evaluating annual budget requirements. QC leaders act as guides and policymakers, while employees provide technical input based on field needs. Open coordination and communication between leaders and staff contribute to the effectiveness of the budgeting process. This active participation positively impacts motivation, a sense of responsibility, and the efficient use of resources in the QC Division. This study recommends that the company maintain a participatory budgeting system and conduct regular evaluations to ensure alignment between planning and operational needs.
GUARDIANS OF GOVERNANCE: IMPLEMENTASI GOOD CORPORATE GOVERNANCE DALAM PELAYANAN PUBLIK PADA PERUMDA AIR MINUM DUASUDARA KOTA BITUNG Mifta, Lanika; Novia R. Yanis; Rusni Malahedi; Nabila A. Usman; Michelle P.C. Pangemanan; Monika I. K. Sukatno; Feiby N. Wantah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1498

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles and their impact on the effectiveness of public services at Perumda Air Minum Dua Sudara, Bitung City. The principles of GCG—transparency, accountability, responsibility, independency, and fairness—serve as the foundation for creating clean, professional, and community-oriented public management. The research employs a qualitative descriptive approach, focusing on understanding how GCG principles are applied within the company and how they influence service quality. Data were collected through interviews, observation, and documentation. The findings indicate that Perumda Dua Sudara has implemented GCG principles consistently through transparent information disclosure, financial accountability, social responsibility programs, independent decision-making, and fair service distribution. This implementation has improved service efficiency, responsiveness, and public trust. However, several challenges remain, including public resistance to tariff adjustments, limited understanding of GCG among employees, and negative media perceptions. Despite these challenges, GCG application has proven to enhance the company’s operational performance and service effectiveness. The study concludes that consistent GCG implementation is crucial to strengthening governance, increasing customer satisfaction, and ensuring sustainable public service performance.
ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PERUMDA PASAR KOTA BITUNG SEBELUM DAN SETELAH PENGGELEDAHAN OLEH KEJAKSAAN Ngangi, Syalomita; William A. Luntungan; Feiby N. Wantah; Monika I. K. Sukatno
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1499

Abstract

This study aims to analyze the internal control system implemented by the Regional Public Company (Perumda) Pasar Kota Bitung in carrying out its operational activities and financial management. The internal control system is an essential component in ensuring effectiveness, efficiency, reliability of financial reporting, and compliance with regulations. This research employs a descriptive qualitative method, with data collection techniques including interviews, observations, and documentation involving the management and employees of Perumda Pasar Kota Bitung. The results show that the internal control system at Perumda Pasar Kota Bitung has been implemented quite well, particularly in the areas of control environment and control activities. However, there are still weaknesses in monitoring and in the information and communication system, especially in transaction recording and financial reporting, which are not yet fully integrated. The researcher recommends improving human resource capacity, implementing a more modern accounting information system, and conducting regular supervision to ensure the internal control system operates optimally.
Kekuatan Angka-Angka Perusahaan Dalam Pemilihan Kantor Akuntan Publik Ricky, Ricky Bryan D.P. Tampubolon; Rabiyahtul Santiya; Indy Ramadhani Putri Pountung; Muhammad Rasyiq Taqiyudin Syauqi; Ikhsan Dwi Jantika; Adhitya Figuerra Yuscrates
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1502

Abstract

This study examines the influence of cash volume, retained earnings, and total assets on the selection of Public Accounting Firms (KAP) by energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2024. Using purposive sampling, a total of 79 companies were analyzed with Multiple Linear Regression. The simultaneous test (F Test) shows that the three financial variables significantly affect KAP selection (F calculated = 6.785; Sig. < 0.001). However, the model’s explanatory power remains limited with an R-squared of 0.213, indicating that only 21.3% of the variation in KAP selection is explained by these variables. Meanwhile, the partial test (T Test) reveals that Cash Volume (Sig. = 0.862), Retained Earnings (Sig. = 0.233), and Total Assets (Sig. = 0.116) do not significantly influence KAP selection individually. These findings suggest that although financial indicators collectively contribute to the decision, energy companies tend to rely more on qualitative managerial judgments and non-financial factors beyond the regression model.
PENGARUH PENERAPAN SAK EMKM DAN SIA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KECAMATAN TONDANO SELATAN Princessa, Princessa Anastasia Sumual; Miryam Pingkan Lonto; Tinneke EM Sumual
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1504

Abstract

MSMEs are an important sector in the Indonesian economy, but the quality of financial reports is often low due to the suboptimal implementation of SAK EMKM and Accounting Information Systems (AIS). This study aims to analyze the effect of the implementation of SAK EMKM and SIA on the quality of financial reports of MSMEs in South Tondano District. The study used a quantitative approach with a survey method. A sample of 75 MSMEs in the food and beverage sector was determined using the Slovin formula. Primary data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression, t-test, and F-test with the help of SPSS version 25. The results of the study indicate that: (1) SAK EMKM has a positive and significant effect on the quality of financial reports (p = 0.041), (2) SIA has a positive and significant effect on the quality of financial reports (p < 0.001), and (3) SAK EMKM and SIA simultaneously have a significant effect on the quality of MSME financial reports (p < 0.001). This study concludes that the implementation of accounting standards and the use of AIS play an important role in increasing the reliability, accuracy, and relevance of MSME financial reports.
Analisis Pengaruh Financial Forecasting Terhadap Efisiensi Pengelolaan Keuangan Bagi UMKM. Cahyono, Ari Nugroho; Rifanda Putri, Nia
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 1 (2024): Januari (2024) - Juni (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i1.1525

Abstract

This study aims to analyze the role of financial forecasting as a basis for financial planning, control, and decision-making, as well as its influence on the efficiency of financial management in MSMEs. This research employs a qualitative research design with a case study approach. Data were collected through in-depth interviews and focus group discussions (FGDs) involving key informants directly engaged in financial and operational management. Data analysis was conducted using the interactive model of Miles and Huberman, encompassing data reduction, data display, and conclusion drawing, with data validity ensured through source and method triangulation. The findings indicate that MSME financial management is still predominantly based on experience and manual record-keeping, resulting in the absence of systematic financial forecasting practices. However, financial forecasting is perceived to enhance the accuracy of financial information, improve operational efficiency, and support higher-quality financial decision-making when supported by adequate financial records. This study concludes that financial forecasting represents a strategic managerial accounting instrument for improving the efficiency of MSME financial management, with its effectiveness largely dependent on the quality of financial records and the accounting competence of business actors. Keywords: financial, forecasting, financial management efficiency, MSMEs.
Pengaruh Struktur Kepemilikan, Intensitas Modal, dan Likuiditas Terhadap Tax Avoidance Pada Perusahaan Sektor Teknologi Lenni Milandini; Pujo Gunarso
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1526

Abstract

Tax avoidance is a strategy or method used by companies to avoid or reduce corporate taxes legally. The purpose of this study is to analyze the effect of ownership structure, capital intensity, and liquidity on tax avoidance in technology sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The quantitative method used was secondary data in the form of company annual reports for the period 2022-2024. Using a purposive sampling method, 13 companies met the established criteria. The results show that ownership structure has no effect on tax avoidance, capital intensity has a negative effect on tax avoidance, and liquidity has no effect on tax avoidance. The conclusion is that institutional shareholders do not prioritize oversight, and the higher the level of fixed asset ownership, the higher the level of tax avoidance. Furthermore, the higher the level of liquidity used for tax avoidance.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DITINJAU DARI RENTABILITAS, LIKUIDITAS, SOLVABILITAS (STUDI PADA PT. MISWAK UTAMA) Indriani Rafika Sari; Ufi Rumefi; Rohman Dijaya; Ersa Zabrina; Akhmad Tajuddin
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1527

Abstract

The purpose of this study is to analyse the financial performance of the company in terms of profitability, liquidity, and solvency in 2015-2019 at PT Miswak Utama. The data analysis method in this study is quantitative descriptive. PT Miswak Utama's financial statements were analysed in terms of profitability, liquidity, and solvency, which were then compared with industry standard ratios. The results showed that the profitability ratio, calculated from the gross profit margin and net profit margin, indicated that PT Miswak Utama was in poor condition, except in 2015, when it had a fairly high net profit. Furthermore, the liquidity ratio calculated from the current ratio and quick ratio also showed that PT Miswak Utama was in a poor condition because it was unable to pay its current liabilities. The solvency ratio calculated from the debt to asset ratio and debt to equity ratio also showed that PT Miswak Utama was in a poor condition because it was unable to guarantee the company's debts, which would result in a lack of trust from creditors.
Keterkaitan Sikap dan Komitmen Profesional terhadap Niat Melakukan Whistleblowing Siwi Ayu Kumala; Nur Laila Yuliani; Anissa Hakim Purwantini; Barkah Susanto
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1533

Abstract

Corruption causes losses to both organizations and countries. Whistleblowing is an effective method to find corruption. This study aims to empirically test and analyze the influence of attitudes, behavioral control, religiosity and professional commitment on whistleblowing intentions. Regional Apparatus Organizations in Purworejo Regency are the samples in this study. Based on the purposive sampling technique, the research sample consisted of 86 respondents, namely State Civil Apparatus who hold the positions of Treasurer, Head of Finance Sub-Division, Head of Service/Agency, and Finance Staff with a minimum of one year of experience. Hypothesis testing uses multiple linear regression. The findings of this study found that there was a positive impact of attitudes and professional commitment on whistleblowing intentions. Meanwhile, behavioral control and religiosity did not affect whistleblowing intentions.

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