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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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Trade-Off Effect of ESG Disclosure on Financial Performance: Mediating Mechanism of Efficiency and Environmental Performance Amalia Aswari; Fitriyah Fitriyah
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.v13i1.8386

Abstract

This study addresses inconsistent findings concerning the impact of Environmental, Social, and Governance (ESG) factors on corporate value, particularly in high-capital energy sectors. The research investigates the influence of ESG factors on financial performance, with environmental performance and operational efficiency as mediating variables, among energy companies listed on the Indonesia Stock Exchange from 2021 to 2024. A quantitative methodology employing path analysis was used, with a purposive sample of 22 companies (88 observations). Data were analyzed using the Random Effects Model for panel data regression and the Sobel test. The results show that ESG disclosure does not have a significant direct effect on either financial performance or environmental performance. Additionally, environmental performance does not significantly influence financial performance. In contrast, ESG factors have a significant negative effect on operational efficiency, while operational efficiency positively affects financial performance. Mediation analysis reveals that environmental performance does not mediate the relationship, whereas operational efficiency significantly mediates the link in a negative direction. These findings suggest a trade-off in which ESG implementation in the energy sector leads to a short-term decline in asset productivity, ultimately reducing profitability.
Financial Performance Analysis of the Public Service Agency of Jakarta State Polytechnic Eka Prasetiawati; Adiwarman Adiwarman
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.v13i1.8392

Abstract

This study aims to analyze the financial performance of the Public Service Agency (Badan Layanan Umum/BLU) of Politeknik Negeri Jakarta (PNJ) during the period 2021 to 2024 using the financial perspective of the Balanced Scorecard (BSC) framework. A descriptive quantitative method was employed, with data sourced from secondary numerical records of PNJ's BLU financial reports. The analysis covered four main indicators: (1) liquidity, measured by the current ratio and cash optimization ratio; (2) efficiency, measured by the Operational Revenue to Operational Expense (POBO) ratio; (3) effectiveness, measured by return on assets and return on equity; and (4) financial independence, measured by the dependency ratio on State Budget (APBN) allocations. Results indicate a dynamic financial performance trajectory: 2021 recorded the lowest point with operational deficit and high APBN dependency, followed by significant recovery in 2022 continuing through 2024. The current ratio improved from 3.31 (2021) to 8.86 (2024), the independence ratio grew from 46.87% to 56.65%, while the POBO ratio, although declining from its peak of 158.80 (2022), remained above 100 at 102.90 (2024). This study concludes that BLU PNJ is in a sufficiently healthy financial condition but in a consolidation phase, with key challenges being declining profitability and the need for more productive asset optimization.
Analisis Pemanfaatan Artificial Intelligence dalam Mendukung Efisiensi dan Keberlanjutan Operasional Bisnis Desyria Pratiwi; Yusrina Alyani Tamimi; Heidy Puspa Alyssa
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.v13i1.8407

Abstract

The quick improvement of Manufactured Insights (AI) innovation has altogether changed advanced commerce operations. This ponder pointed to analyze the utilization of Counterfeit Insights in supporting operational proficiency and trade maintainability. The inquire about utilized a subjective clear approach utilizing writing consider strategies. Information were collected through writing audit of 20 significant diaries and logical articles, documentation of AI utilization, and coordinate perception through free utilize of AI apparatuses such as ChatGPT and robotization frameworks. Information investigation procedures included coding, categorization, and elucidation. The discoveries uncovered that AI execution contributed emphatically to operational effectiveness through mechanization, time investment funds, taken a toll diminishment, expanded work exactness, and minimization of human blunder. AI too upheld commerce maintainability through digitalization, paperless frameworks, and optimization of asset utilization. Be that as it may, a few challenges were recognized, counting web reliance, information security dangers, and the require for human asset adjustment. The think about concluded that Manufactured Insights incorporates a key part in making effective, exact, and feasible trade operations. Keywords: Artificial Intelligence; Operational Efficiency; Sustainability; Automation; Business Digitalization
FIRM SIZE, AUDIT COMMITTEE, AND FIRM VALUE: AUDIT DELAY AS AN INTERVENING VARIABLE Edi Saputra; Andika Patria; Siti Lestari
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.v13i1.8412

Abstract

The purpose of this research is to test and analyze the effects of Firm Size and Audit Committee on Firm Value, as well as the intervening effect of Audit Delay on the relationship among them. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, with 15 companies experiencing financial reporting delays of over 90 days. This study uses a variance-based structural equation model (SEM-PLS). The results in this study show that Firm Size and Audit Committee have no effect on Firm Value. The results of this study also indicate that Audit Delay mediates the relationship between Firm Size and Firm Value, but it does not mediate the relationship between Audit Committee and Firm Value.
MODERASI KOMISARIS INDEPENDEN PADA DETERMINAN AGRESIVITAS PAJAK: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR Martha Tribuana Paramitha; Agung Yulianto
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.v13i1.8414

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, intensitas modal, serta pertumbuhan penjualan terhadap agresivitas pajak serta berupaya menguji peranan dari komisaris independen sebagai variabel moderasi pada perusahaan manufaktur yang secara resmi terdaftar dalam Bursa Efek Indonesia tahun 2020-2024. Penelitian ini mengaplikasikan pendekatan kuantitatif dengan menggunakan metode regresi data panel terhadap 87 perusahaan manufaktur dengan total 435 observasi. Hasil penelitian menunjukkan bahwa profitabilitas menghadirkan pengaruh negatif dan signifikan terhadap agresivitas pajak, sedangkan intensitas modal dan juga pertumbuhan penjualan menghadirkan pengaruh positif dan memiliki signifikansi terhadap agresivitas pajak. Komisaris independen diketahui tidak menghadirkan pengaruh secara langsung pada agresivitas pajak tetapi mampu berperan sebagai moderasi pada keterkaitan antara intensitas modal dan agresivitas pajak dengan memperlemah pengaruh tersebut. Temuan ini menyajikan pemahaman bahwa karakteristik dari keuangan perusahaan menghadirkan suatu peranan yang krusial dalam menghadirkan pengaruh pada praktek agresivitas pajak sementara mengenai mekanisme atau pengelolaan perusahaan berdasarkan komisaris independen belum sepenuhnya efektif.
Leverage, Intellectual Capital, dan Corporate Governance terhadap Kinerja Keuangan: Moderasi Ukuran Perusahan Alya Monika Sa’adah; Sulis Rochayatun
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.v13i1.8423

Abstract

Companies operating in the basic materials sector and listed on the Indonesia Stock Exchange encounter various challenges resulting from fluctuations in global commodity prices and increasing energy costs, both of which may influence the level of corporate financial performance. This study aims to examine the effect of leverage, intellectual capital, the board of directors, and the audit committee on financial performance by incorporating firm size as a moderating variable. A quantitative research approach was applied through panel data regression analysis using 164 observations collected from 41 companies in the basic materials sector over the 2021–2024 period. The empirical results demonstrate that intellectual capital and the board of directors significantly influence financial performance, whereas leverage and the audit committee do not exhibit a significant effect. Furthermore, firm size is capable of strengthening the relationship between intellectual capital and the audit committee with financial performance, but it is unable to moderate the relationship between leverage and the board of directors with financial performance. The novelty of this study lies in the integrated examination of leverage, intellectual capital, and Good Corporate Governance mechanisms within a single empirical framework by positioning firm size as a moderating variable. The findings are expected to contribute to the development of accounting and finance literature, particularly regarding determinants that influence corporate financial performance. Keywords: Financial Performance; Firm Size; Corporate Governance; Intellectual Capital; Leverage
ANALYSIS OF THE EFFECT OF SMART IB SAVINGS AND DEPOSITS ON NET PROFIT AT BANK SUMUT SYARIAH MULTATULI BRANCH OFFICE FOR THE PERIOD 2021–2024 Dhea Dinanty; Muhammad Arif; Nursantri Yanti
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.v13i1.8432

Abstract

This study basically wants to see further how Smart IB savings and time deposits affect net income at PT Bank Sumut KCP Syariah Multatuli during the period 2021 to 2024. This interest arises because the bank's net profit is seen to fluctuate from time to time, while the third-party funds raised also undergo changes, not always consistent. To study it, a quantitative approach using causal associative research design is used, which is suitable for reading the cause-and-effect relationships between variables. The analyzed Data came from monthly financial statements for four years, totaling 48 samples. You could say that the data is representative enough to capture the patterns that occur, although of course there are still limits. The analysis process is carried out in stages, ranging from descriptive statistics for the general picture, followed by classical assumption tests, to multiple linear regression. In addition, partial test or t test, simultaneous test or F test, and coefficient of determination R2 are all processed using SPSS. Interestingly, the results showed that partially Smart IB Savings did not have a significant effect on net income. In contrast to other variables, deposits have been shown to have a noticeable effect, but in a negative direction. That is, an increase in deposits tends to be followed by a decrease in net income. However, when viewed together, Smart IB savings and fixed deposits have a significant effect on the bank's net profit. Sourced Adjusted R Square value obtained as much as 0.113, it can be interpreted that the two independent variables are only able to explain about 11.3% change in net income, while the other largest proportion is determined by variables that are not classified with this model. This finding indicates that the increase in third party funding is not certain to increase profitability if it is not adjusted to optimal financing management and operational efficiency. The results of this study are expected to be a reference, both scientifically and operationally, especially for decision makers in managing funds in the Islamic banking environment at the regional level. Keywords: Smart IB Savings; Time Deposit; Net Profit; Islamic Bank; Third party funds.
Teknik Audit Sampling Pada Audit Pendapatan Untuk Meminimalisir Risiko Audit Sampling ridwan zulpi agha; Delia Maharani Putri
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.v13i1.8481

Abstract

Tingginya frekunesi jumlah transaksi pendapatan harian menyebabkan akun Pendapatan memiliki nilai Risiko bawaan yang sangat tinggi untuk dilaporkan secara tidak akurat oleh perusahaan, oleh karena itu Auditor harus merancang dan melaksanakan Teknik audit sampling yang tepat dalam proses auditnya. Dengan mempertimbangkan faktor biaya dan manfaat pelaksanaan test of details perlu dilakukan untuk membentuk dasar dalam memperoleh bukti audit yang cukup dan andal. Penelitian ini bertujuan untuk mendeskripsikan bagaimana pelaksanaan teknik audit sampling yang digunakan oleh Kantor Akuntan Publik (KAP) yang sesuai dengan Standar Audit (SA) 530. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif serta Analisa literatur. Teknik pengumpulan data melalui wawancara, observasi, serta dokumentasi prosedur Teknik sampling pada salah satu KAP yang berdomisili di Jakarta dan Teknik studi Pustaka dilakukan untuk studi literatur terkait audit sampling. Hasil penelitian menunjukan bahwa pelaksanaan teknik audit sampling audit pendapatan yang dimulai dari Understanding the nature dan menetapkan tingkat materialitas, Menyusun Agree Listing Trial balance, melaksanakan Test Of Detail Strategy dan Pengambilan Pick Sample telah sesuai dengan Standar Audit (SA) 530 dan dapat mengahsikan bukti audit yang cukup dan tepat. Keywords: Audit Pendapatan, Teknik Audit, Audit Sampling, Risiko Audit

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