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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 208 Documents
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Analisis Potensi Kebangkrutan PT Sritex dengan Metode Altman Z-Score, Springate, dan Grover Periode 2014–2024 Susiana, R Apria
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7712

Abstract

PT Sri Rejeki Isman Tbk (Sritex) was once considered one of the largest and most financially stable textile companies in Indonesia. However, its bankruptcy declaration in 2025 prompted the need to investigate early warning signs of financial distress. This study aims to evaluate the bankruptcy potential of Sritex over the 2014–2024 period using a triangulated approach of three well-established prediction models: Altman Z-Score, Springate, and Grover. This research employs a descriptive quantitative method, analyzing secondary data from annual financial reports obtained through digital archival sources. The results show that Sritex maintained a financially healthy position from 2014 to 2019. However, beginning in 2020, early signs of weakening appeared and financial distress was consistently recorded from 2021 onward across all three models. The Z Score dropped to as low as –2.55, Springate to –3.97, and Grover to –4.46 in 2021, indicating a critical decline in retained earnings, working capital, and operational profitability. These findings confirm that the bankruptcy risk had been predictable in advance, suggesting shortcomings in corporate governance and financial oversight. The study underscores the importance of early bankruptcy detection and provides insights for both investors and corporate managers in managing financial sustainability
ANALISIS PERAN AUDITOR DAN AKTUARIS DALAM PROSEDUR AUDIT ESTIMASI LIABILITAS IMBALAN KERJA Eunike Nainggolan, Lois; Atmaja Wijaya, R. Muh.Syah Arief
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7813

Abstract

This study aims to analyze the roles of auditors and actuaries in the audit process of employee benefits liability estimates, with an emphasis on cross-professional collaboration practices within Public Accounting Firms. The estimation of employee benefits liabilities involves a high degree of uncertainty and carries the risk of material misstatement, thereby requiring the contribution of actuaries as third-party experts with actuarial competence. Auditors are responsible for evaluating the reasonableness of the estimates prepared by actuaries while maintaining a professional level of skepticism. This research adopts a qualitative descriptive approach, utilizing interviews, direct observations, and document analysis conducted at Teramihardja, Pradhono, and Chandra Public Accounting Firm. The findings reveal that the relationship between auditors and actuaries is indirect and characterized by information asymmetry, whereby auditors continue to bear full responsibility for the audit opinion. The collaboration between the technical expertise of actuaries and the professional judgment of auditors is essential to ensure that the presented estimates are reasonable and comply with accounting standards, as reflected in the disclosures within the Notes to the Financial Statements.
Integrating Total Quality Management And Management Control Systems Purba, Restina; Amanda Simalango, Meylin; Suyakin Daeli, Iman; Darma, Jufri
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7853

Abstract

In the face of global competition, organizations need to integrate Total Quality Management (TQM) with Management Control Systems (MCS) to manage performance more effectively. While TQM emphasizes quality, customer satisfaction, and continuous improvement, MCS provides formal and informal mechanisms to ensure the achievement of strategic objectives. This study aims to examine the relationship, contribution, and challenges of integrating TQM and MCS through a Systematic Literature Review (SLR) of articles published between 2021 and 2025, using content analysis and narrative synthesis. The findings indicate that their synergy strengthens strategic alignment, quality culture, and control systems, thereby enhancing organizational effectiveness, with key success factors including leadership, quality-oriented culture, incentives, and technological support. Overall, the integration of TQM and MCS creates a balance between cultural flexibility and the rigor of control systems, making it highly relevant for both business and public sectors.
Pemanfaatan Big Data Analytics dalam Deteksi Fraud dan Prediksi Kinerja Keuangan: Kajian Literatur Sitanggang, Cindy Milasari; Simalango, Meylin; Purba, Restina; Darma, Jufri
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7854

Abstract

ABSTRAC The rapid advancement of digital technology has encouraged the adoption of Big Data Analytics (BDA) in various fields, including accounting and finance. This study aims to examine the utilization of BDA in fraud detection and financial performance prediction based on recent literature reviews. The research was conducted by analyzing academic articles and prior studies published since 2021. The findings indicate that BDA significantly contributes to detecting potential fraud by identifying complex data patterns that traditional methods often fail to capture. Moreover, BDA has proven effective in improving the accuracy of financial performance predictions by incorporating broader and real-time variables. This study concludes that BDA is a relevant and adaptive solution to address the challenges of fraud detection and financial forecasting in the big data era, while also providing opportunities for further research in accounting and information systems. Keywords : Big Data Analytics, fraud, financial performance
ESG dan ROA: Bukti Empiris pada Sektor Healthcare yang Terdaftar di BEI Sesilia Valentini; Omsa, Sirajuddin; Hasan, Dahsan
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7872

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, dan Governance (ESG) terhadap Return on Assets (ROA) pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia periode 2019–2024, baik secara parsial maupun simultan. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif, serta analisis data meliputi uji statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji koefisien determinasi, serta pengujian hipotesis (uji t dan uji F). Sampel ditentukan dengan purposive sampling dari perusahaan sektor healthcare yang terdaftar di BEI. Hasil uji parsiap (uji t) menunjukkan bahwa variabel Environmental tidak berpengaruh terhadap ROA, variabel Social tidak berpengaruh terhadap ROA dan variabel Governance berpengaruh positif ke ROA. Selanjutnya, hasil uji simultan (uji F) menunjukkan bahwa ESG tidak berpengaruh terhadap ROA.
ANALISIS AKUNTABILITAS PENYALURAN DANA PROGRAM INDONESIA PINTAR (PIP) DI KECAMATAN PABUARAN TAHUN 2025 Siti Salma Al Parsa; Meutia Riany
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8259

Abstract

Program Indonesia Pintar (PIP) merupakan salah satu bentuk belanja pemerintah di bidang pendidikan yang bertujuan untuk menjamin keberlanjutan pendidikan bagi peserta didik dari keluarga kurang mampu, sehingga penyaluran dananya harus memenuhi prinsip akuntabilitas, efisiensi, dan pemerataan sebagaimana dalam akuntansi sektor publik. Penelitian ini bertujuan untuk menganalisis penyaluran dana Program Indonesia Pintar (PIP) di Kecamatan Pabuaran tahun 2025 menggunakan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari situs resmi pip.kemendikdasmen.go.id yang mencakup jumlah penerima dan besaran dana PIP pada jenjang SD, SMP, dan SMK. Teknik analisis yang digunakan adalah statistik deskriptif dan analisis rasio, yaitu dana rata-rata per siswa dan rasio distribusi dana. Hasil penelitian menunjukkan bahwa pada tahun 2025 terdapat 3.089 siswa penerima PIP di Kecamatan Pabuaran dengan total dana sebesar Rp1.453.050.000, di mana sebagian besar dana dialokasikan pada jenjang SD, namun dana rata-rata per siswa tertinggi terdapat pada jenjang SMK. Temuan ini menunjukkan bahwa meskipun alokasi dana telah disesuaikan dengan jumlah penerima, masih terdapat perbedaan tingkat manfaat antar jenjang pendidikan. Dari perspektif akuntansi sektor publik, penyaluran dana PIP di Kecamatan Pabuaran telah mengikuti struktur kebijakan bantuan pemerintah, namun masih perlu evaluasi dari sisi pemerataan dan efisiensi alokasi dana agar tujuan peningkatan akses pendidikan dapat tercapai secara lebih optimal.  
Replication and Analysis of the Fama-French Three-Factor Model: Evidence from the Hong Kong Stock Market Asty Khairi Inayah Syahwani; Elisabeth Simanjuntak; Tiya Octaviani
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8312

Abstract

This study aims to examine whether the Fama-French Three-Factor Model can explain stock returns in the Hong Kong stock market, while also testing the robustness of the model beyond its original United States context. Using secondary data from all companies listed on the Hong Kong Stock Exchange for the period July 2021 to June 2024, the study constructs three key factors, namely market risk premium, firm size (SMB), and firm value (HML), which are subsequently analyzed through multiple regression analysis across varying market conditions and sectors. The findings reveal that all three factors carry significant explanatory power over stock returns across sectors in the Hong Kong market. Among the three, the size factor (SMB) demonstrates the strongest influence, suggesting that firm size plays a particularly important role in explaining return differences within the Hong Kong market. Furthermore, the model proves to be more effective in explaining return variability among large firms with high book-to-market ratios than among small firms. Despite these findings, the study acknowledges certain limitations, most notably its relatively short time horizon and its focus on a single market, which may restrict the generalizability of the results to other markets or longer time periods. Nonetheless, this study makes a meaningful contribution to the asset pricing literature by providing empirical evidence on the application of the Fama-French Three-Factor Model in an international market setting, offering valuable insights for academics, investors, portfolio managers, and policymakers, particularly those operating in Hong Kong and economies with similar market characteristics.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH: STUDI KASUS PADA KALIMANTAN TENGAH Agnes Theresia Ahad; Erna Sulistyowati
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8368

Abstract

This study aims to analyze factors determining local government financial performance in Central Kalimantan Province. The study was conducted across 13 regency and 1 city for the period 2020 to 2024, employing panel regression within the framework of stewardship theory. The research population encompasses all regency and city in Central Kalimantan, using a saturated sampling approach, yielding a total of 70 data observations. Panel regression analysis was conducted utilizing EViews 13 as the analytical tool, and the best-fitting model identified was the Random Effects Model. The results indicate that the financial reliance on regional funding and capital spending has a notable adverse impact on how local governments perform financially in the districts and municipalities of Central Kalimantan Province. Conversely, revenue generated locally contributes positively to the financial success of these districts and municipalities in Central Kalimantan Province Keywords: Regional Financial Dependence; Local Own- source Revenue (PAD); Capital Expenditure; and Financial Performance
Determinants of PBB-P2 Taxpayer Compliance in Manding District Elli Yana; Erna Sulistyowati
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8370

Abstract

Local taxes represent a crucial source of funding for regional development, particularly through Land and Building Tax (PBB-P2). Therefore, the level of taxpayer compliance plays a significant role in determining whether tax revenue can be optimized. However, in practice, compliance levels remain relatively low. This is despite the theoretical expectation that factors such as taxpayer awareness, tax knowledge, and tax socialization can enhance compliance. This gap highlights a discrepancy between expected concepts and real-world conditions. This study aims to analyze the influence of taxpayer awareness, tax knowledge, and tax socialization on PBB-P2 taxpayer compliance in Manding District, Sumenep Regency. A quantitative approach was employed, with data collected through questionnaires distributed to 100 respondents selected from a total population of 37,096 taxpayers using proportionate stratified random sampling. Data analysis was conducted using the PLS-SEM method with SmartPLS 4.0 software. The findings indicate that all three variables have a positive and significant effect on taxpayer compliance. The R-square value of 0.558 suggests that 55.8% of the variation in compliance can be explained by the model. These results reinforce the importance of internal factors in improving compliance, highlighting the need for continuous enhancement of tax education and socialization efforts. Keywords: Taxpayer Awareness, Tax Knowledge, Tax Socialization, Taxpayer Compliance.
Dividend Policy in Indonesian Infrastructure Firms: Evidence on the Moderating Role of Profitability Delita Br Gultom; Noor Salim
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8378

Abstract

This study was conducted to investigate the effects solvency, liquidity, company growth, and company size on dividend policy, with profitability functioning as a moderating variable among infrastructure sector firms that were registered on the Indonesia Stock Exchange during the 2021-2023 period. A quantitative approach was adopted in this study, and the data were gathered from the annual financial statements of the sampled companies as secondary sources. The research sample was determined to consist of 18 companies, yielding 53 final observations that were selected by means of purposive sampling. Multiple linear regression alongside Moderated Regression Analysis (MRA) were employed as analytical methods, assisted by SPSS 20 software. The findings revealed that liquidity and company size exerted a notably positive influence on dividend policy, whereas solvency and company growth were found to demonstrate no significant effect on dividend policy. Profitability was found to significantly moderate the adverse influence of liquidity on dividend policy, yet was not found to significantly moderate the impacts of solvency, company growth, and company size on dividend policy. Keywords: Dividend policy; solvency; liquidity; company size; profitability

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