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Account : Jurnal Akuntansi, Keuangan dan Perbankan
Published by Politeknik Negeri Jakarta
ISSN : 23389653     EISSN : 25490575     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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,
Arjuna Subject : -
Articles 195 Documents
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Optimalisasi Pembelajaran Sistem Informasi Akuntansi dengan Penyusunan Aplikasi berbasis Excel dalam Mendukung Strategi Pemasaran dan Keuangan Digital Oktaviani, Siska Aprilia; Oryza Ardhiarisca; Fitriya Andriyani; Berlina Yudha Pratiwi; Candra Pramula Pinandita
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.7227

Abstract

This study aims to examine the effectiveness and satisfaction of students with accounting information systems education through the development of Excel-based applications in enhancing their understanding of accounting information systems and digital financial strategies, as well as to evaluate its impact on strengthening digital marketing strategies. The research simultaneously explores the use of simple technology-based accounting education, such as Excel, with two important dimensions in digital business: finance and marketing. The results of the regression analysis indicate that understanding accounting information systems and the integration of digital financial strategies have a significant influence on the satisfaction and effectiveness of learning, while the strengthening of digital marketing strategies does not show a significant impact. These findings suggest that while the development of Excel-based applications is effective in supporting digital financial aspects, a different or additional approach is needed to strengthen digital marketing capabilities. This study arises from the urgent need to develop learning methods that not only enhance theoretical understanding but also practical skills relevant to the workforce in the digital era. Therefore, it is hoped that this research can contribute to the development of a more holistic and integrated curriculum that can more effectively prepare students to face challenges in the digital industry.
TRANSFORMASI KEUANGAN DIGITAL SISTEM PEMBAYARAN NON TUNAI DI DESA WISATA SELASARI KEACAMATAN PARIGI KABUPATEN PANGANDARAN Ramdani, Eggy Armand; Andini, Ria; Sari, Rika
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.7238

Abstract

This research aims to explain the transformation process carried out by the Selasari Tourism Village, which continues to develop and has been awarded an Advanced Category Tourism Village by the Ministry of Tourism and Creative Economy of Republic Indonesia. The development of the Selasari Tourism Village in carrying out this transformation is an illustration of how an ordinary village becomes a national class tourist village and gradually carries out its digital financial transformation independents. The research method used is descriptive qualitative research through field and library methods. The research results show that the payment system used in the Selasari Tourism Village is cash and non-cash payments. The digital financial transformation of the payment system in the Selasari Tourism Village has been ongoing since 2017, starting from transfers between management accounts only. In 2019, accounts began to be created in the name of BUMDes Selasari. So far, Selasari Tourism Village has 3 general accounts. Other payment systems adapt to the requests from visitors, E-money and QRIS. Efforts made by the Selasari Tourism Village to overcome problems in the digital financial transformation process in the payment system are by advocating for the provision of cellular operator transmission towers, providing direct socialization and training to the community and using non-cash payments that are already available.
Pengaruh LDR dan CAR terhadap Harga Saham Bank Rakyat Indonesia Periode 2017-2023 Efriyanto, Efriyanto; Azali, Aprilia
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.7260

Abstract

Information that is relevant and capable of providing signals in considering investment decisions, to predict stock prices is really needed by investor. The purpose of this research is to examine the effect LDR and CAR on the stock price at Bank Rakyat Indonesia period 2017-2023. The secondary data used comes from the Quarterly Financial Statements published on the official BRI website for 2017-2023. Purposive sampling technique is the technique applied in sampling. The analysis method applied is multiple linear regression. Data processing and analysis using the application SPSS version 29. The results of this research partially show that LDR has no effect on the stock prices, meanwhile CAR have a positive and significant effect on the stock prices. Simultaneously, LDR and CAR have a significant effect on the stock prices. Keywords: LDR, CAR, Stock Price
Pengaruh Kualitas Informasi dan Kemudahan Penggunaan Website BTN Property For Developer Terhadap Efisiensi Biaya Operasional Pada Developer Kota Palembang Dahlia; Arisman, Anton
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7307

Abstract

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.
Financial Statement Fraud: A Look at the Top Three Wijaya, Shirley; Indriyani, Kristi
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7427

Abstract

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
Kinerja organisasi : sistem informasi akuntansi pemerintahan daerah (SIPD), komitmen organisasi dan pengendalian internal Rahma Sari K, Dwi; Maelani, Puspita; Susilawati, Deti
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7428

Abstract

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
Peran Audit Internal : Strategi deteksi kecurangan oleh Inspektorat Kabupaten Bangkalan Djasuli, Mohamad; Rohmi, Nurul
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7500

Abstract

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.  
ANALYSIS OF RESPONSIBILITY ACCOUNTING PRACTICES AS A PERFORMANCE ASSESSMENT TOOL (Study at PT. SUR Kaltim) Nurul Permatasari, Rika; Masiyah, Masiyah Kholmi; Juanda, Ahmad Juanda
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7506

Abstract

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
PENGARUH KINERJA ESG DAN NILAI PERUSAHAAN TERHADAP RETURN SAHAM PERBANKAN DI INDEX ESG LEADERS Mujianti , Rahma; Novitasari, Novitasari
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7510

Abstract

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
Pengaruh Driver’s Savings Terhadap Net Income PT Blue Bird Tbk Periode 2015-2024 (Mengecualikan Periode COVID-19) Andra Prabowo , Chaidir; Tarida Geraldine, Keisha; Manurung, Elizabeth Tiur
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7526

Abstract

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

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