Account : Jurnal Akuntansi, Keuangan dan Perbankan
Account merupakan jurnal yang diterbitkan untuk memberikan masukan bagi pengembangan ilmu pengetahuan dibidang akuntansi, keuangan dan perbankan. Artikel yang dimuat di jurnal ini merupakan kajian teoritis dan hasil riset terapan dibidang akuntansi, keuangan dan perbankan,
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<![CDATA[Pengaruh Kualitas Informasi dan Kemudahan Penggunaan Website BTN Property For Developer Terhadap Efisiensi Biaya Operasional Pada Developer Kota Palembang ]]>
<![CDATA[Dahlia]]>;
<![CDATA[Arisman, Anton]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v12i1.7307
<![CDATA[The property sector in Indonesia is rapidly expanding, with demand for landed houses driving housing needs. One solution to facilitate affordable housing is through the government-subsidized Home Ownership Credit (KPR). The BTN Property for Developer website has provided developers with an efficient platform to manage projects. This study aims to examine the impact of information quality and user-friendliness of the BTN Property for Developer website on the operational cost efficiency of developers in Palembang City. Accurate, relevant information and a simple, accessible system play a crucial role in reducing operational costs and improving productivity. This quantitative study uses non-probability sampling, specifically saturated sampling, with 70 developers actively using the website as participants. Data were collected via questionnaires and analyzed with SPSS software. The findings indicate that both the quality of information and ease of use positively affect operational cost efficiency. The better the information quality and the easier the website’s use, the more efficient the operational costs. Additionally, these factors collectively contribute to improving operational cost efficiency. Keywords: Property industry, Home Ownership Credit (KPR), Information Quality, Ease Of Use, Operational Cost Efficiency.]]>
<![CDATA[Financial Statement Fraud: A Look at the Top Three ]]>
<![CDATA[Wijaya, Shirley]]>;
<![CDATA[Indriyani, Kristi]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v12i1.7427
<![CDATA[The objective of this study is to determine the impact of the fraud triangle which includes pressure, opportunity, and rationalization on the top three largest market capitalization based on the IDX Yearly Statistic 2024 report from 2021 to 2023. The data is taken from IDX annual report. The study is quantitative in nature and adopts a descriptive approach. The result shows that total asset turnover ratio (X1b), representing pressure, has positive and significant influence on financial statement fraud. Meanwhile, managerial ownership (X1c) and inventory turnover ratio (X2b) have a negative effect on financial statement fraud. Finally, return-on-asset (X1a), leverage ratio (X1d), independent commissioners (X2a), and change in auditor (X3) have no effect on financial statement fraud. This study will raise awareness to various companies’ stakeholders to create adequate regulation to prevent fraud. It will also be impactful for further research as it can be used as a reference for research. Keyword: Fraud Triangle, Annual Report, Financial Statement, Stakeholder, Quantitative]]>
<![CDATA[Kinerja organisasi : sistem informasi akuntansi pemerintahan daerah (SIPD), komitmen organisasi dan pengendalian internal ]]>
<![CDATA[Rahma Sari K, Dwi]]>;
<![CDATA[Maelani, Puspita]]>;
<![CDATA[Susilawati, Deti]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v12i1.7428
<![CDATA[The Regional Development Planning Agency (Bappeda) has a strategic role in the development planning process in Serang City. In regional development, the Serang City Government has a great responsibility to plan and implement development programs that are in accordance with the needs of the local community, but in the field process several problems and obstacles arise, especially in SIPD, organizational commitment, internal control which can affect the performance of Bappeda. This is what hinders regional development. This study aims to determine whether there is an effect of local government accounting information systems (SIPD) and organizational commitment on organizational performance at BAPPEDA of Serang City with internal control as a moderating variable. The method used is quantitative. The population and sample were employees of Bappeda Kota Serang, data collection by distributing questionnaires and data processing using SmartPLS. The results in this study that the Local Government Accounting Information System (SIPD) and organizational commitment have an influence on Organizational Performance. Internal Control as a moderating variable cannot strengthen or weaken the effect of SIPD on Organizational Performance. Conversely, Internal Control can strengthen or weaken the influence of Organizational Commitment on Organizational Performance. Keywords: SIPD, Internal Control, Organizational Commitment, Bappeda Performance, Serang City]]>
<![CDATA[Peran Audit Internal : Strategi deteksi kecurangan oleh Inspektorat Kabupaten Bangkalan ]]>
<![CDATA[Djasuli, Mohamad]]>;
<![CDATA[Rohmi, Nurul]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v12i1.7500
<![CDATA[The large number of fraud cases that occur in Bangkalan regency results in the increasingly important role of internal auditors in helping prevent and detect fraud. Many cases occur, namely falsifying financial reports that are made as good as possible, but the realisation is a lot of fraud. The method used in this research is descriptive qualitative with the aim of being able to describe in depth like the original. The data sources used are primary data sources because through interviews which are then analysed so that they become understandable writing. The role of internal audit is definitely needed by local government organisations in minimising fraud. Prevention and detection of fraud is not underestimated because it can have an effect on the continuity of a company in the future. The role of internal audit can be divided into 3, namely as a supervisor who can also conduct examinations, then become a consultant who can provide advice and recommendations, and finally as a catalyst that helps the management of a company. If the role of internal audit is appropriate, then fraud in an organisation can be detected early and can be resolved more quickly. The result of this study is that the role of internal audit in helping to detect fraud is very good and optimal with various strategies that have been carried out in the hope of reducing the number of frauds in the city. Keywords: Internal Audit Role; Detection and prevention strategies; Fraud. ]]>
<![CDATA[ANALYSIS OF RESPONSIBILITY ACCOUNTING PRACTICES AS A PERFORMANCE ASSESSMENT TOOL (Study at PT. SUR Kaltim) ]]>
<![CDATA[Nurul Permatasari, Rika]]>;
<![CDATA[Masiyah, Masiyah Kholmi]]>;
<![CDATA[Juanda, Ahmad Juanda]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v12i1.7506
<![CDATA[Every company founded by one or a group of people basically aims to increase customer satisfaction. If customers are satisfied, then profit can be obtained automatically. To achieve this goal, management must make decisions quickly and accurately. This situation requires top management to delegate authority accompanied by a system of control, supervision and performance assessment of managers below. This can be achieved by implementing accounting accountability. At PT. SUR, the author has not seen the application of accounting accountability. Therefore, the author tries to discuss and interpret the data in the production section by comparing the realization of financing and budget deviations that are known to have occurred. Through accountability reports from the Outfitting Department, Construction Department and Production Support, management can measure the effectiveness and efficiency of production costs in the company. Thus, the company will not have difficulty in determining which costs from the many costs will affect decision making and improve the company's overall performance.) Keywords: Accountability Accounting, Implementation, Reporting, Management Accounting, Comparative Descriptiv]]>
<![CDATA[PENGARUH KINERJA ESG DAN NILAI PERUSAHAAN TERHADAP RETURN SAHAM PERBANKAN DI INDEX ESG LEADERS ]]>
<![CDATA[Mujianti , Rahma]]>;
<![CDATA[Novitasari, Novitasari]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v12i1.7510
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kinerja ESG dan nilai perusahaan terhadap return saham pada perusahaan perbankan yang terdaftar di Indeks ESG Leaders di Bursa Efek Indonesia tahun 2021-2022 dengan data triwulanan. Return saham diukur dengan menghitung harga saham penutupan pada triwulan ke-t dikurang harga saham penutupan pada triwulan sebelumnya. Kinerja ESG dalam penelitian ini diukur menggunakan nilai risk rating yang disediakan oleh Sustainalytics yang telah bekerjasama dengan Bursa Efek Indonesia. Nilai perusahaan diukur menggunakan rasio Price to Earnings Ratio (PER). Jumlah perusahaan yang dijadikan sampel dalam penelitian ini adalah 4 perbankan yang terdaftar di indeks ESG Leaders tahun 2021-2022 dengan periode triwulanan. Pemilihan sampel menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini bersifat sekunder. Data diambil dari laporan keuangan triwulan perusahaan yang telah dipublikasikan secara resmi oleh perusahaan yang bersangkutan. Penelitian ini menggunakan metode analisis regresi linear berganda. Hasil dari penelitian yang dilakukan adalah kinerja ESG dan nilai perusahaan (PER) secara parsial dan simultan tidak berpengaruh terhadap return saham. Keywords: Kinerja ESG, Nilai Perusahaan, Return Saham, Indeks ESG Leaders]]>
<![CDATA[Pengaruh Driver’s Savings Terhadap Net Income PT Blue Bird Tbk Periode 2015-2024 (Mengecualikan Periode COVID-19) ]]>
<![CDATA[Andra Prabowo , Chaidir]]>;
<![CDATA[Tarida Geraldine, Keisha]]>;
<![CDATA[Manurung, Elizabeth Tiur]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v12i1.7526
<![CDATA[This study investigates the impact of driver’s savings on the net income of PT Blue Bird Tbk for the period 2015–2024, excluding the COVID-19 pandemic period. Utilizing a quantitative approach, the study relies on secondary data from the company’s financial reports. Data analysis was conducted using a simple linear regression model after applying natural logarithmic transformation. The results indicate that driver’s savings have no significant influence on the company's net income, as evidenced by a significance value exceeding 5%. This suggests that the relatively small amount of driver’s savings does not substantially contribute to financial performance. Future researchers are encouraged to explore additional variables, such as employee turnover rates, to deepen the understanding of how employee saving programs impact corporate financial outcomes.) Keywords: Driver’s Savings; Net Income]]>
<![CDATA[Analisis Pelanggaran Etika dalam Praktik Akuntansi: Studi Kasus Manipulasi Laporan Keuangan pada eFishery ]]>
<![CDATA[Nur Agustin, Merlin]]>;
<![CDATA[Khoirunaya, Shahnaz]]>;
<![CDATA[Tirta Aprilia, Tania]]>;
<![CDATA[Lidtwin Titirloloby, Emiliana]]>;
<![CDATA[Saridawati, Saridawati]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v12i1.7538
<![CDATA[This research aims to examine violations of the ethics of the accounting profession in the case of alleged manipulation of financial statements at the start-up company eFishery. This case surfaced after reports that eFishery allegedly prepared two different versions of financial statements for internal and external purposes. The method used in this research is descriptive qualitative with a case study approach, where data is obtained through non-participant observation and literature study of news articles, investigation documents, and academic references related to accounting professional ethics. The results of the study show that the actions taken by eFishery are contrary to the principles of accounting ethics, especially the principles of integrity, objectivity, and transparency. These violations were allegedly triggered by the pressure of business growth, investor demands, and weak internal controls. The impact of these violations is very serious, including reputational damage, loss of stakeholder trust, and potential legal sanctions. This study emphasizes the importance of applying professional ethics in accounting practice to maintain business credibility and sustainability, especially in the growing startup ecosystem in Indonesia. Keywords: Professional ethics; accounting; financial statement manipulation]]>
<![CDATA[Persepsi Korupsi Pajak, Transparansi Pajak dan Norma Ekspektasi Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Kairun Nisa, Mia]]>;
<![CDATA[Syaf Putra, Rudi]]>;
<![CDATA[Hetri Suriyanti, Linda]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v12i1.7539
<![CDATA[This study aims to determine the effect of tax corruption perception, tax transparency, and normative expectations on the compliance of individual taxpayers. The research was conducted on individual taxpayers registered at the KPP Pratama Pekanbaru Senapelan, with a total of 100 respondents. The method used is a quantitative approach with data collection carried out through the distribution of questionnaires. The collected data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the help of SPSS version 25 software. The results of the study indicate that tax corruption perception, tax transparency, and normative expectations have a significant influence on taxpayer compliance. Thus, it can be concluded that the higher the perception of tax corruption, the better the tax transparency, and the stronger the normative expectations perceived by individual taxpayers, the higher their level of tax compliance. Keywords: Taxpayer compliance; tax corruption perception; tax transparency; expectancy norms.]]>
<![CDATA[Analisis Implementasi Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan PT Unilever Indonesia Tbk. ]]>
<![CDATA[Athabarani, Imazizah]]>;
<![CDATA[Febriyanti, Nor Maulidiya]]>;
<![CDATA[Marina, Anna]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v12i1.7545
<![CDATA[The purpose of this study is to determine how PT Unilever Indonesia Tbk's financial statement quality is affected by the internal control system's implementation, which is based on the COSO framework. To guarantee the accuracy of financial data and stop fraud or mistakes in reporting, a strong internal control system is essential. This study was carried out utilizing the literature study method and a qualitative methodology. The findings demonstrated that PT Unilever Indonesia Tbk has fully implemented the five components of COSO internal control: information and communication, control operations, risk assessment, monitoring, and the control environment. The company's financial statements are of higher quality as a result of this deployment, according to all fair audit views. This study demonstrates that the secret to producing transparent and reliable financial accounts is methodical and consistent internal control. Keywords: Implementation of COSO-Based Control System; Five Components of COSO; Quality of Company Financial Statements]]>
