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INDONESIA
Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Published by Universitas Maritim Raja Ali Haji
ISSN : 25985035     EISSN : 26848244     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Penerbitan Jurnal Ilmiah Akuntansi dan Finansial Indonesia setiap enam bulan sekali pada bulan April dan Oktober setiap tahunnya, dan Jurnal Ilmiah Akuntansi dan Finansial Indonesia memberikan peluang kepada civitas akademika maupun praktisi untuk mempublikasikan hasil-hasil penelitian, kajian, pemikiran, dan analisis mengenai Akuntansi finansial atau keuangan.
Arjuna Subject : -
Articles 146 Documents
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Perancangan Sistem Akuntansi Persediaan Pakan Ikan Berbasis Google Spreadsheet pada Usaha Budidaya Perikanan Andreuw Kristian Pantow; Sintia Nurani Korompis; Hedy Desiree Rumambi; Raymond Festus Rombot; Yelly Paendong
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i1.7248

Abstract

This study aims to design a fish feed inventory record at UD Bless using Google Spreadsheets. The research method is qualitative. Primary data in this study were obtained by conducting direct interviews with business owners. Secondary data in this study are in the form of transaction evidence, inventory records arranged in archives. The results of the study are the design of a feed inventory accounting system at UD Bless which consists of a list of feed inventory, inventory purchases and sales, cash and credit inventory purchases, cash and credit inventory sales, and profitability of each type of inventory.
ANALISIS REVENUE SHENANIGANS PADA LAPORAN KEUANGAN PT BUKALAPAK Meisyah Rambe; Laylan Syafina; Yenni Samri Juliati Nasution
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i1.7259

Abstract

Since the disclosure of the financial scandal committed by Enron, which also involved the public accounting firm Arthur Andersen, the topic of financial shenanigans has become a hot topic of discussion in business circles and researchers. After Enron, almost the same scandal also occurred in companies such as Wordcom, Xerox Corporation, and Freddie Mac and Fannie Mae (Agoes, 2019). In Indonesia itself, state-owned companies have also committed manipulation scandals against financial statements. At the end of 2022 PT Bukalapak also reported a profit of Rp1.9 trillion after previously reporting a loss of Rp1.6 trillion. Based on PT Bukalapak's 2022 financial statements, the entity reported a profit of IDR 1.9 trillion or an increase of 218% from 2021. This significant increase in profit is then an interesting red flag for further research.
Analisis Sistem Informasi Akuntansi Sebagai Alat Pengendalian Internal Pada Pengunaan Dana BOS SDIT An-Nisa Muhammad Fadli Harahap; Sugianto Sugianto
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i1.7272

Abstract

This study aims to analyze the role of accounting information systems as an internal control tool in the management of School Operational Assistance (BOS) funds at SDIT An-Nisa. In this study, a qualitative approach was used to gain an in-depth understanding of how accounting information systems can support transparency and accountability in the use of BOS funds. Data was collected through interviews with related parties, direct observation, and documentation studies, then analyzed to identify the strengths and weaknesses of existing internal controls. The results showed that the accounting information system implemented helped in minimizing the risk of misuse of funds, although there were some aspects that needed to be improved to increase efficiency and accuracy. The findings are expected to serve as a reference for educational institutions in strengthening internal controls to optimize the use of BOS funds.
Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Ardi Subakti; Subakti, Ardi; Rofiqoh, Ifah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i2.6973

Abstract

This study aims to examine the effect of sustainability report disclosure, which includes economic, environmental, and social performance, on financial performance as proxied by Return on Assets (ROA) in companies listed on the LQ45 Index for the 2020-2023 period. The data used are secondary data obtained from financial reports and sustainability reports. The sampling technique employed is purposive sampling, with a final sample size of 88 for the 2020-2023 period. The data analysis method in this research is moderation regression analysis with panel data using Eviews 12. The results show that the disclosure of sustainability reports covering economic, environmental, and social performance has no significant partial effect on financial performance (ROA). Managerial ownership can moderate the influence of environmental performance disclosure on financial performance (ROA) but cannot moderate the influence of economic and social performance disclosure on financial performance (ROA). The implication of this research is that companies may consider increasing managerial ownership to encourage sustainable practices, as managers who are also owners of the company tend to have a direct interest in achieving positive financial performance.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS PERUSAHAAN MAKANAN DAN MINUMAN: Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Financial Distress Perusahaan Makanan dan Minuman Fildzah, Natasya Choirin Nur; Rachmawati, Anisa
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i2.6975

Abstract

This study aims to examine the effect of liquidity, leverage, and profitability on financial distress in food and beverage sub-sector manufacturing companies listed on the IDX in 2021-2023. This study uses the Altman Z-Score model to measure the condition of companies heading towards bankruptcy. The data used in this study are secondary data from the company's annual report. The sampling technique in this study used the purposive sampling method with a population of 69 companies and a final sample of 185 data. The data analysis technique in this study used the logistic regression analysis method. The results of the study indicate that liquidity proxied by the current ratio has a negative effect and the quick ratio has a positive effect on financial distress, the leverage variable proxied by the debt to asset ratio has a positive effect on financial distress while the debt to equity ratio does not have a positive effect on financial distress, and the profitability variable proxied by return on assets has a negative effect on financial distress while return on equity does not have a negative effect on financial distress.
BIG DATA DAN KINERJA PERUSAHAAN: SUATU KAJIAN DENGAN PENDEKATAN ANALISIS BIBLIOGRAFI Kusumarita, Anna; Ngatno, Ngatno; Wijayanto, Andi
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/dz5thk98

Abstract

The literature related to the impact of big data on company performance is still fragmented and lacks integrating the results of current studies. This study uses a systematic literature review method. The analysis process uses 73 articles from Scopus. The purpose of this study is to contribute to the literature related to the relationship between big data and company performance. This study provides a systematic overview of how big data affects various types of company performance (financial, operational, ESG, technology & innovation, and marketing). This systematic review is proposed to pave the way for conceptual and empirical research streams by emphasizing the importance of big data analytics in improving company performance. In addition, this observation offers academics and practitioners a better understanding of the relationship between big data analytics and company performance.
Character Building dan Anti-corruption Education: Mampukah Menciptakan Branding, Perilaku Anti Koruptif dan Good Personality Calon Akuntan Berintegritas? Suryani, Pesi; Ginting, Rafles; Gaol, Lasando Lumban
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/axxwfq07

Abstract

This study aims to examine the role of character-building values and anti-corruption education in creating branding, anti-corruptive behavior, and integrity in prospective accountants. The research employs a qualitative method with a phenomenological approach to explore the experiences and perceptions of accounting lecturers and students. Data were collected through in-depth interviews, observations, and document analysis, including lesson plans (RPS), syllabi, assignments, and evaluations. The findings indicate that character building and anti-corruption values have been implemented in learning through various components, including lesson plans, syllabi, assignments, and evaluations. The program significantly enhances the branding of prospective accountants in the job market, fosters consistent anti-corruptive behavior, and develops strong personal integrity. However, challenges remain, such as the lack of integration of these values into the formal curriculum and limited training for lecturers. The implications of this study highlight the importance of integrating character building and anti-corruption values into all aspects of the accounting education curriculum. Continuous training for lecturers and students is also necessary to ensure the sustainability of these values.
Good Corporate Governance Memoderasi Capital Intensity, Capital Structure Terhadap Nilai Perusahaan Nur Anita Chandra Putry; Dian Lestari Palambah; Putry, Nur Anita Chandra; Erawati, Teguh; Palambah, Dian Lestari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/nt28pv61

Abstract

The challenge of competition and the importance of firm value in the manufacturing industry. Examine the effect of Good Corporate Governance (GCG) as a moderation variable on intrinsic factors including capital intensity and capital structure. This purpose of this study is to investigate the capital intensity, capital structure on the firm value, good corporate governance as a moderating variable. The research examines was indexed manufacturing company in the Indonesian Stock Exchange, duration 2019-2023. The research is quantitative. The sample was identified through purposive sampling, with a total of 44 companies and 171 data observations from 5 years period. Multiple linear regression analysis, classical assumption test, hypothesis test, and residual test, was employed for data analysis, utilizing SPSS Statistic version 25. The results indicate that capital intensity did not affect, but capital structure have a significant positive impact on company valuation. GCG can strengthen the impact of capital intensity on firm values. GCG weakens capital structure on company values.
The Role of Carbon Emission Disclosure in Moderating Profitability and GCG on Firm Value in Indonesia Tedja, The Wechen Abraham; Stephanus, Daniel Sugama; Suganda, Tarsisius Renald; Pratama, Bagas Brian
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/pnxp0y92

Abstract

This study aims to examine the relationship between profitability and good corporate governance (GCG), measured through independent commissioners, institutional ownership, managerial ownership, and gender diversity, on firm value, with carbon emission disclosure as a moderating variable. This study employs the panel data regression method using a sample of energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2023.  The findings suggest that profitability significantly enhances firm value, whereas independent commissioners and gender diversity have a negative impact. On the other hand, institutional ownership and managerial ownership do not show any effect. Additionally, carbon emission disclosure can positively moderate the relationship between independent commissioners, institutional ownership, and gender diversity with firm value. However, carbon emission disclosure negatively moderates the relationship between profitability and managerial ownership with firm value. The findings of this study can serve as a reference for companies in addressing environmental responsibility disclosures and provide recommendations for the government to consider policies regarding carbon emission disclosure in sustainability reporting.
Pengaruh Laporan Berkelanjutan, Green accounting Terhadap Kinerja Keuangan (Studi Empiris Pada Sektor Basic Material 2021 – 2023) Tambunan, Ronia; Wahyuliza, Suci; Munthe, Inge Lengga Sari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/1cagzw14

Abstract

Indonesia is dedicated to attaining sustainable growth in line with the Sustainable Development Goals (SDGs). As a result, green accounting and sustainability disclosure reporting become essential. This study aimed to explore the influence of green accounting and sustainability reporting on the financial outcomes of companies within the basic materials sector that were publicly traded on the IDX from 2021 to 2023. For this research, the PROPER score was utilized to assess green accounting, while sustainable reporting was evaluated using the Global Reporting Initiative (GRI) and its 92 components, and financial performance was gauged through Return on Assets (ROA). The researcher employed multiple linear regression analysis, using SPSS 25 for data processing. The results of the study revealed a notable effect of sustainable reporting on financial performance. Conversely, green accounting did not show a significant influence on financial outcomes.

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