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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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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): DECEMBER EDITION
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): DECEMBER EDITION
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): DECEMBER EDITION
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): DECEMBER EDITION
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): DECEMBER EDITION
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.

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