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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 152 Documents
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Analisis Sistem Informasi Akuntansi sebagai Alat Pengendalian Internal pada Penggunaan Dana BOS SDIT An-Nisa Harahap, Muhammad Fadli; Sugianto, Sugianto
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/vb3mjn43

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 Persepsi Pelaku UMKM, Sosialisasi SAK EMKM, Tingkat Pendidikan, dan Pemahaman Akuntansi terhadap Pelaku UMKM Kota Batam Mulyati, Sri; Buulolo, Artinus; Asyik, Nur Fadjrih
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/am0k5120

Abstract

Micro, small, and medium enterprises will increase transparency and accountability in financial reporting, so to facilitate their access to financial resources and assist in making better business decisions. The purpose of this study was to determine the perceptions of MSME actors, SAK EMKM socialization, level of education, and understanding of accounting for MSME actors in Batam City. This type of research is quantitative. The sampling technique used the Slovin formula with a total of 90 respondents. Data testing was analyzed using multiple linear regression methods. The results of the research showed that the perceptions of MSME actors had a positive and significant effect, socialization of SAK EMKM had a positive and significant effect, level of education had a positive and significant effect, accounting comprehension had a negative effect and not significant. Simultaneous testing shows that the perceptions of MSME actors, SAK EMKM socialization, education level, and understanding of accounting have a positive and significant effect on small and medium micro business actors in Batam City.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Berpotensial di Kabupaten Bintan Kepulauan Riau Wahyuliza, Suci; Tambunan, Ronia
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/g5v58n18

Abstract

This study aims to see what factors influence the application of SAK EMKM in preparing financial statements for MSMEs in Bintan Regency. This research data was obtained from a questionnaire with respondents of potential MSME entrepreneurs according to the Department of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency. The reason for choosing potential MSMEs is that researchers assume that potential MSMEs are MSMEs that have financial statements. The data collection technique was carried out by collecting questionnaire data from as many as 114 respondents and analyzed using SPSS. Of the 114 respondents who fit the sample criteria, there were 97 respondents, but only 93 respondents filled in the questionnaire. After testing the data, it can be concluded that the variables of accounting understanding, the level of readiness of MSME actors, and the socialization of SAK EMKM affect the preparation of financial statements based on SAK EMKM.
Pengaruh Likuiditas, Solvabilitas, Ukuran Perusahaan, dan Ukuran KAP terhadap Audit Report Lag dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Fatahurrazak, Fatahurrazak; Fatahuddin, Fatahuddin; Putri, Fanny Hidayati Eka; Satria, Ibnu
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/2qazyb61

Abstract

The purpose of this study was to analyze the effect of Liquidity, Solvency, KAP Size, and Company Size on Audit Report Lag with Profitability as a moderating variable in transportation and logistics sector companies listed on the Indonesian stock exchange for the 2019-2022 period. The samples used in this study were 52 transportation and logistics sector companies listed on the Indonesian stock exchange for the 2019-2022 period. The sampling technique used was nonprobability sampling, namely saturated sampling (census). The research method uses a quantitative approach with the analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results, state that Liquidity has a positive and significant effect on Audit Report Lag. Solvency has a positive and significant effect on Audit Report Lag. KAP size has a positive and significant effect on Audit Report Lag. Company size has a positive and significant effect on Audit Report Lag. Profitability has a positive and significant effect on Audit Report Lag. Liquidity has a positive and significant effect on Profitability. Solvency has a positive and significant effect on Profitability. KAP size has a positive and significant effect on Profitability. Company size has a positive and significant effect on Profitability. Profitability cannot moderate the relationship between Liquidity on Audit Report Lag, Profitability cannot moderate the relationship between Solvency on Audit Report Lag, Profitability cannot moderate the relationship between KAP Size on Audit Report Lag, and Profitability cannot moderate the relationship between Company Size on Audit Report Lag.
AI: The South Kalimantan Provincial Government's Perspective on Government Internal Audit Hardy, Enny; Mediaty, Mediaty; Arifuddin, Arifuddin; Tegar Wicaksana, Dimas; Maulida, Sri
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/hnnh8b20

Abstract

The effectiveness and efficiency of internal government monitoring could be greatly improved by the development of artificial intelligence (AI). Nonetheless, the adoption of AI is greatly impacted by human attitudes and intentions. Investigating the effects of the General Attitudes Toward AI Scale (GAAIS) on the Government Internal Audit (APIP) BPKP and Inspectorate's Intention to Use (ITU) AI is the aim of this study. The government's internal control system was surveyed using a quantitative methodology. Surveys evaluating GAAIS and ITU AI were used to gather data. To investigate the relationship between variables, data analysis was conducted using basic linear regression utilizing the (SPSS) software. Examining the general attitude of APIP toward the intention to utilize AI (GAAIS) is the innovative aspect of this study. The findings demonstrated that GAAIS significantly and favorably impacted AI ITU. This suggests that the apparatus's intention to use AI increases with its good attitude toward it. Perceived utility and usability are the main determinants of ITU, although fear of AI serves as a barrier that can be overcome with socialization and training. 
Multi-Stakeholder Perceptions of the South Kalimantan Local Government Internal Control System Novriyandana, Rifqi; Arifuddin, Arifuddin; Mediaty, Mediaty; Fahlevi, Reja; Maulida, Sri; Rijal, Muhammad
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/ctkzkx03

Abstract

This study aims to identify the perceptions of multi-stakeholders (internal, external, and expert). Internal perceptions are those held by civil servants within the South Kalimantan Regional Government. The sources of external perceptions include the community, suppliers, journalists, and other stakeholders in South Kalimantan. Expert perceptions are drawn from retirees, members of the police, prosecutors, and other relevant individuals within the South Kalimantan Regional Government. The data analysis technique uses thematic analysis with phenomenological analysis techniques. Based on the analysis, the internal control system in the South Kalimantan Regional Government has shown positive developments, especially in the aspects of employee integrity, simplification of procedures, and utilization of technology. However, some areas require improvement, such as budget transparency, public awareness of complaint mechanisms, and strengthening interactive communication. In addition, there is still a lack of efficiency in providing services. The positive perceptions of internal, external, and expert stakeholders on integrity and service procedures show that the involvement of various stakeholders can improve the quality of internal control. Local governments must expand service digitization as a whole to increase efficiency and reduce opportunities for corruption. In addition, local governments also need to develop interactive methods such as hands-on training, discussion forums, and social media-based campaigns.
The Effect of Environmental, Social, and Governance Disclosure on Firm Value Wongso, Devina Andreny; Suganda, Tarsisius Renald; Stephanus, Daniel Sugama
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/ahfn0849

Abstract

This study examines the effect of ESG disclosure on firm value with a shareholder theory approach. This study uses a quantitative analysis of 147 observations of energy sector companies listed on the Indonesia Stock Exchange from 2021-2023. Firm value as the dependent variable is proxied by Tobin’s Q. The analysis shows that social, economic, and governance disclosures significantly adversely affect firm value. Meanwhile, ERM disclosures have a significant positive effect, while environmental disclosures do not affect firm value. These findings support the shareholder theory that assesses non-financial expenditure as a burden or waste of resources if they do not directly impact increasing profits. The study’s novelty lies in partially testing the five ESG aspects in the energy sector that are sensitive to greenwashing practices and market expectations. This research contributes to the development of ESG literature and provides insights for management and investors in emerging markets. 
The Importance of Disclosure and Transparency in Enhancing Firm Value: A Study on the LQ45 Index Gani, Firman; Munthe, Inge Lengga Sari; Yusyawiru, Nurul
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/45wtbk02

Abstract

Firm value reflects investors perception of a company's success, which is commonly associated with its stock price. This study aims to examine the effect of Sustainability Report Disclosure, Analyst Coverage and ESG Disclosure on Firm Value, with Firm Age serving as a moderating variable. The research employs a purposive sampling method, involving 12 companies listed in the LQ45 Index of the Indonesia Stock Exchange during the 2021–2023 period. The analytical techniques used include multiple linear regression and moderation analysis through the Moderated Regression Analysis (MRA) method. The results of the multiple regression analysis indicate that Sustainability Report Disclosure and ESG Disclosure do not have a significant impact on Firm Value. Conversely, Analyst Coverage and Firm Age show a significant positive influence on Firm Value. Furthermore, the study finds that Sustainability Report Disclosure, Analyst Coverage, ESG Disclosure and Firm Age collectively have a significant simultaneous effect on Firm Value. Meanwhile, the moderation analysis reveals that Firm Age does not moderate the relationship between either Sustainability Report Disclosure or ESG Disclosure on Firm Value. But, it does moderate the relationship between Analyst Coverage on Firm Value.
Stakeholders' Reactions to ESG Scores and Political Connections: Evidence from Tobin's Q and Stock Performance Puspitasari, Nindya Farah Dwi; Nikensari, Sri Indah; Pesi Suryani
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/4chy9t66

Abstract

This study seeks to determine how environmental, social and governance (ESG) scores and corporate political connections jointly shape stakeholder reactions, captured through firm-level valuation (Tobin’s Q) and stock returns, among Indonesian listed companies. Using firm-level panel data for listed companies over 2020-2023, this quantitative study applies Generalized Least Squares estimation in Stata, and augments the analysis with contextual information drawn from peer-reviewed journals and reputable online sources. Stronger ESG scores raise firm valuations (Tobin’s Q) without enhancing total stock returns, whereas political connections lower Tobin’s Q by about 0.17 yet deliver an average excess return of roughly 0.69 percentage points. The evidence indicates that sustainability credentials and political affiliations influence performance in mutually reinforcing yet distinct ways: stronger ESG scores are associated with durable gains in enterprise value, whereas political connections translate into only short-lived share-price uplifts. Consequently, the findings encourage executives to invest in substantive ESG improvements as a foundation for lasting value creation, while cautioning regulators that the abnormal returns enjoyed by politically connected firms may stem from rent-seeking rather than genuine efficiency.
Kualitas Akuntansi dan Efisiensi Investasi: Peran Eksekutif Perempuan di Sektor Properti dan Real Estate Rusmanah, Enok; Manik, Tumpal; Syarifuddin
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/25v6g716

Abstract

This study examines the impact of accounting quality on investment efficiency and investigates the moderating role of female executives in Indonesia’s property and real estate sector. Using data from 65 property and real estate companies listed on the Indonesia Stock Exchange (2021–2023), the study employs data panel regression analysis. The results reveal that accounting quality significantly improves investment efficiency by reducing information asymmetry and minimizing inefficient capital allocation. However, the moderating role of female executives is not significant, suggesting that their current representation in managerial positions remains limited to influencing investment outcomes. The findings emphasize the importance of transparent accounting information in enhancing investment efficiency and the potential of gender diversity to strengthen governance in capital-intensive industries

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