AKURASI: Jurnal Riset Akuntansi dan Keuangan
AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung di online kan pada tiga periode terbit yaitu Januari - April, Mei - Agustus, dan September - Desember.
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<![CDATA[Anteseden dan konsekuensi keberlanjutan laba di sektor transportasi dan logistik yang diakibatkan dampak Covid 19 tahun 2018-2022 ]]>
<![CDATA[Imani, Carolyn Natasya]]>;
<![CDATA[Khomsiyah, Khomsiyah]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v7i1.1404
<![CDATA[Transportation and logistics companies have been significantly impacted of the COVID-19 pandemic, leading the fluctuations in profitability between periods. Pandemic has signaled instability in profit levels during this period. The study involves 17 transportation and logistics sector listed on the Indonesia Stock Exchange, using purposive sampling techniques. Data analysis was conducted using path analysis with SmartPLS 3.0 software. This research is among the few to consider profit persistence as an intervening variable, particularly in the context of the pandemic in the transportation and logistics sector. Path analysis approach was used with more sophisticated statistical tests than previous studies.]]>
<![CDATA[Model efektifitas keuangan dana darurat dalam mendorong pemulihan ekonomi warga desa Ciherang pasca bencana alam gempa Cianjur ]]>
<![CDATA[Muhammad, Maulana Malik]]>;
<![CDATA[Rachman, Vicky Septian]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v7i1.1475
<![CDATA[This research examines the management of emergency funds in post-earthquake recovery in Ciherang Village, Cianjur, focusing on challenges in fund distribution. Key issues include bureaucratic delays, poor inter-agency coordination, and inadequate fund allocation compared to actual needs. Administrative hurdles, such as lost documents and lengthy verification, cause significant delays in disbursement. Allocated funds often fail to cover the full extent of damage, forcing residents to seek additional resources for repairs or livelihood restoration. Poor coordination between agencies and unclear bureaucratic processes exacerbate inefficiencies and frustration among affected populations. Many struggle to navigate a system lacking transparency, further hindering recovery efforts. The study highlights the need for reforms to simplify procedures, improve coordination, and align fund allocation with real needs. Such improvements are essential to accelerate recovery and effectively support disaster-affected communities, ensuring timely assistance and reducing financial strain on survivors. Public interest statements The study focuses on the importance of emergency fund management in post-disaster recovery. It identifies challenges related to fund allocation and bureaucratic delays and advocates for streamlined processes to provide timely assistance to affected communities. Improved coordination and efficient use of emergency funds can reduce recovery time and financial strain for disaster victims, leading to faster restoration of livelihoods and infrastructure.]]>
<![CDATA[Anteseden keberlanjutan usaha balai ekonomi desa (BALKONDES) ]]>
<![CDATA[Khasanah, Intan Khamilatul]]>;
<![CDATA[Yuliani, Nur Laila]]>;
<![CDATA[Susanto, Barkah]]>;
<![CDATA[Utami, Pranita Siska]]>;
<![CDATA[Darmadi, Ravindra Ardiana]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v7i1.1477
<![CDATA[Business sustainability in village economic centers (Balkondes) is crucial for enhancing the village economy and improving the welfare of local communities. This study analyzes the key factors influencing Balkondes businesses sustainability, focusing on three leading indicators: income generation, budget efficiency, and social impact. The research employs a quantitative approach, utilizing survey techniques to gather data from Balkondes managers and relevant stakeholders. The findings indicate that income generation significantly contributes to business sustainability by enabling optimal resource allocation and strengthening financial aspects. However, budget efficiency and social impact do not directly influence business sustainability. Public interest statements The findings of this research benefit Balkondes stakeholders and SOEs by helping them develop more effective and sustainable strategies. Consequently, this research can assist BUMN in achieving social and economic objectives while enhancing the sustainability of its businesses]]>
<![CDATA[Pengaruh kualitas laba terhadap potensi kerugian investasi: Sebuah rasionalitas dalam pemetaan kepastian masa mendatang ]]>
<![CDATA[Siladjaja, Muljanto]]>;
<![CDATA[Siladjaja, Jonathan Pratama]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v7i1.1474
<![CDATA[Sejumlah penelitian terkini menunjukkan bahwa kualitas laba sebagai pengukuran kualitas, dimana perhatian dan kewaspadaan terhadap perilaku penyesatan informasi yang menyebabkan potensi kerugian investasi, yang para pemegang saham mempunyai prioritas terhadap laba ril. Kebijakan akuntansi yang konsisten adalah indikator dari kinerja masa mendatang yang lebih baik, terutama tingkat kepastian masa mendatang. Penelitian explorasi memberikan bukti bahwa perilaku rational merupakan sebuah manfaat dari laporan keuangan berkualitas dengan pengharapan pencapaian tingkat imbal hasil mas amendatang yang lebih baik. Periode pengumpulan data dilakukan pada industri sektor dalam kurun waltu 2010 hingga 2023, dengan jumlah sampel 473 dari jumlah observasi 4.182. Hasil penelitian ini menunjukkan ada kontribusi positif perhitungan akuntnasi melalui tingkat kepatuhan dalam rangka membuat pegerakan harga saham yang landai, hal ini dapat berperan sebagai indikator persepsi pelaku pasar modal yang positif. Hubungan timbal balik antara pemegang saham dan manajemen merupakan bukti perlaku pengambilan keputusan yang rasional dan table matriks payoff sebagai implikasi teori permainan, yang menekan ada pengaruh prediksi masa depan lebih baik dalam proses keputusan investasi. Kualitas laba memberikan indikasi tingkat kepercayaan, termasuk penerapan manajemen paja yang benar, dimana prosedur delisting harus diterapakan untuk perusahaan yang tidak mempunyai prospek yang baik. Ha,batan dalam menghitung tingkat imbal hasil masa medatang telah memicu perilaku ketidak rationalitas dalam krisis keuangan,dimana gejolak harga saham merupakan bukti perspektif rationalitas.]]>
<![CDATA[Analisis excess return pada perusahaan MNC36 dengan Fama French Model tiga faktor ]]>
<![CDATA[Maulana, Yasir]]>;
<![CDATA[Lestari, Puji]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v7i1.1490
<![CDATA[This research examines excess returns using the three-factor Fama-French model (market risk, size, and book-to-market ratio) on stocks of MNC36 index businesses listed on the Indonesia Stock Exchange (IDX) over the 2020-2022 timeframe. This research used purposive sampling to choose a population of 55 firms, resulting in a sample of 19 enterprises. The analytical methods used are descriptive analysis and verification analysis using panel data regression analysis. All variables in this research satisfy the traditional assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation. The panel data regression findings indicate the impact of market risk, size, and book-to-market ratio on excess return. The hypothesis test concludes that the three factors together influence excess returns.]]>
<![CDATA[The effect of accounting conservatism on the cost of equity with information asymmetry as an intervening variable and corporate governance as a moderator ]]>
<![CDATA[Sari, Ade Hanifah]]>;
<![CDATA[Lastiati, Anies]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v7i1.1511
<![CDATA[This study aims to examine the relationship between accounting conservatism and the cost of equity, both directly and indirectly, and to test the role of information asymmetry as an intervening variable with corporate governance as a moderating variable. The research employs a quantitative method. The sampling technique was determined using purposive sampling. The data type used is secondary data obtained from companies in the Property, Real Estate, and Building Construction sectors listed on the Indonesia Stock Exchange during the 2016-2017 period. The total sample consists of 72 companies. The difference between this study and previous ones lies in analyzing whether the direct or indirect relationship between accounting conservatism and the cost of equity has a more significant effect. Additionally, this study incorporates corporate governance as a moderating variable. The results indicate that accounting conservatism's direct influence on the cost of equity is greater than the indirect effect mediated by information asymmetry. Thus, accounting conservatism has a more significant direct impact on the equity price. Meanwhile, corporate governance is proven to moderate the relationship between accounting conservatism and information asymmetry, and the relationship is significantly positive. Public interest statementsThis research benefits the general public by providing practical insights on how accounting conservatism and good corporate governance can improve the transparency of financial information. It helps stakeholders, especially investors, make smarter investment decisions by minimizing the risk of asymmetric information.]]>
<![CDATA[Pengaruh kompetensi, pengetahuan etika profesi, dan audit fee terhadap kualitas kinerja auditor ]]>
<![CDATA[Gilest, Jhlavaro Xevindorhot]]>;
<![CDATA[Muhammad, Maulana Malik]]>;
<![CDATA[Iskandar, Donant Alananto]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v7i1.1424
<![CDATA[The research aimed to examine the influence of competence, ethical knowledge of the auditing profession, and audit fees on the quality of audit performance at public accounting offices in the province of DKI Jakarta. A random sampling method was employed, utilizing questionnaires as the data collection instrument. The study involved 105 respondents, all auditors working in public accounting offices in DKI Jakarta. The data collected through the distribution of the questionnaires were processed using SPSS software version 26. The research results indicate that competence, knowledge of ethics in the auditing profession, and audit fees significantly influence the quality of auditor performance.]]>
<![CDATA[Audit delay drivers: Liquidity, leverage, size & auditor specialization ]]>
<![CDATA[Firdaus, Raihan]]>;
<![CDATA[Subiyanto, Bambang]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v7i1.1507
<![CDATA[Financial reports that exceed the deadline for the publication provisions of POJK number 14/POJK.04/2022 will experience delays in the publication of financial statements. Delay in the publication of financial statements indicates a problem with the company's financial statements, so it takes longer to complete the audit. The purpose of this study is to obtain empirical evidence and analyze the effect of liquidity, leverage, and company size on audit report lag with industry specialization auditors as moderating variables. Audit report lag is measured by the distance between the closing date of the company's financial statements and the date of the audit report. The population in this study was 559 companies with 15 companies as research samples, finally the total number of observations was 75. This study uses secondary data obtained from the Indonesia Stock Exchange and the official website of each company. Data collection in this study used purposive sampling technique. Data processing uses the WarpPLS 8.0 application. The results showed that liquidity and leverage have a significant positive effect on Audit Report Lag, company size has no significant effect on Audit Report Lag. Where as industry specialization, could be moderated liquidity and laverage on Audit Report Lag and fail to moderate company size on Audit Report lag.]]>
<![CDATA[Determinan faktor peningkatan kualitas hidup manusia dan ketimpangan pendapatan di ASEAN-8 periode 2010-2023 ]]>
<![CDATA[Chaniago, Nuraini]]>;
<![CDATA[Entaresmen, Raden Ajeng]]>;
<![CDATA[Susanti, Azizah Amelia Eka]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v7i1.1540
<![CDATA[This study aims to analyze economic factors influencing the Human Development Index (HDI) and Gini Ratio in eight ASEAN countries during 2010–2023. Using secondary data and panel data regression analysis, the findings indicate that per capita income, inflation, and labor force significantly affect HDI. Additionally, a negative relationship between HDI and Gini Ratio was identified, implying that improved human development can reduce income inequality. However, the results also highlight that economic growth does not always enhance life quality due to unequal distribution. Inclusive and redistributive policies in education, healthcare, and employment are essential to enhance HDI and reduce income disparities across the region.]]>
