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AKURASI: Jurnal Riset Akuntansi dan Keuangan
Published by Lembaga Pengembangan Manajemen dan Publkasi Imperium
ISSN : -     EISSN : 26852888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 7 No 3 (2025)" : 8 Documents clear
Pengaruh ESG disclosure dan board gender diversity terhadap kinerja keuangan dengan board independence sebagai variabel moderasi Nindya, Kandera Rineko
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1701

Abstract

This study aims to analyze the effect of ESG disclosure and Board Gender Diversity on company financial performance, with board independence as a moderating variable. The research population includes energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, with samples selected using purposive sampling. Data analysis methods include descriptive statistics, classical assumption testing, multiple linear regression, and Partial Least Squares (PLS). The results conclude that: (1) ESG disclosure has no significant effect on financial performance, likely due to its implementation being merely formalistic and involving high costs; (2) Board Gender Diversity has a positive and significant effect on financial performance; (3) Board independence does not significantly moderate the relationship between ESG and performance; (4) Board independence actually weakens the positive effect of gender diversity on performance. These findings emphasize the need for a more substantive ESG approach and a balance between independence and inclusivity in corporate governance. Public interest statements This research serves public interest by promoting transparent, inclusive, and sustainable corporate governance. By examining the impact of ESG disclosure and Board Gender Diversity, this study provides essential contributions for stakeholders, including investors, regulators, and the general public. The findings are expected to encourage fairer and more long-term-oriented governance practices in Indonesian business.
Pengaruh pengungkapan ESG, earning per share, dan book value per share terhadap harga saham pada perusahaan indeks IDX30 (2020-2023) Putri, Rahayu Dwi; Susanti, Dessi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1712

Abstract

The research aims to determine whether the disclosure of Environmental Social Governance (ESG), Earnings per Share (EPS), and Book Value per Share (BVPS) influences stock prices. Companies listed in the IDX30 index from 2020 to 2023 were sampled using a purposive sampling technique. Multiple linear regression analysis techniques were carried out using the SPSS version 26 application. The results of the analysis show that ESG and EPS disclosure do not influence stock prices, whereas BVPS has a significant and positive effect. In addition, simultaneously, Environmental Social Governance (ESG), Earnings per Share (EPS), and Book Value per Share (BVPS) have a significant effect on stock prices.
Mendorong transparansi desa: Kiprah PSM dalam penyusunan laporan keuangan BUMDesa yang andal Siswanto, Siswanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1710

Abstract

This study examines the role of Community Self-Help Facilitators (Penggerak Swadaya Masyarakat/PSM) in improving the quality of financial reporting in Village-Owned Enterprises (BUMDes) in Sleman Regency, Indonesia. The research adopts a qualitative case study approach, involving observation and in-depth interviews with 34 active PSMs. Findings reveal that PSMs play a strategic role in assisting BUMDes in complying with financial reporting standards mandated by the Ministry of Villages Regulation No. 136/2022. Their support includes providing technical guidance, enhancing accountability, and promoting transparency in financial management. However, several challenges were identified, including limited accounting competence among PSMs, insufficient and irregular training, weak internal governance within BUMDes, and inadequate local government support. The study concludes that a holistic approach is needed to improve financial reporting quality, including continuous training programs for PSMs and BUMDes managers, formal integration of PSM roles into village governance systems, the use of digital tools for financial recording, and stronger multi-stakeholder support. Public interest statements BUMDes often struggle to prepare standardized financial reports due to limited accounting skills. This study highlights the vital role of Community Self-Help Facilitators (PSM) in providing guidance and capacity building to improve financial transparency, accountability, and sustainability in rural governance and economic development.
Determinan keputusan Generasi Z dalam investasi Reksa Dana Syariah dengan trust sebagai variabel mediator Sunarsih, Uun; Umaaya, Zainal
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1750

Abstract

This study aims to examine the influence of minimum capital, religiosity, and Islamic financial literacy on the demand for Islamic mutual fund investment with trust as a mediating variable among Generation Z in Indonesia. This study uses a quantitative research type with an associative approach. The population of this study is Generation Z in Indonesia, and the sample was obtained using the Isaac and Michael formula, yielding 405 respondents. The data are primary, and the analysis is performed using CB-SEM. This study shows that minimum capital requirements impact trust, with higher requirements leading to greater public confidence in Islamic investment. Religiosity enhances trust; the more religious a person is, the more they adhere to Islamic principles. Additionally, better Islamic financial literacy increases trust in fundraisers. Trust also influences interest in Islamic mutual fund investments, suggesting emotional factors play a role. Minimum capital and religiosity both affect investment interest, with trust acting as a mediator. Islamic financial literacy significantly shapes investment intentions, again mediated by trust. Public interest statements The findings highlight the importance of trust in boosting investment interest in Islamic mutual funds among Generation Z. Therefore, strategies for literacy education, product transparency, and affordable initial capital are essential.
Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Masri, Indah; Astuti, Tri; Satria, Indra; Nur'aini, Nur'aini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1757

Abstract

This study investigates the moderating role of green capability in the relationship between tax avoidance, corporate social responsibility, and sustainable firm performance among small and medium enterprises (SMEs) in the food and beverage sector in Depok City, Indonesia. Using primary data collected via Likert-scale questionnaires from 100 respondents, the findings reveal that only the first hypothesis is supported: tax avoidance positively influences sustainable firm performance, suggesting that tax-efficiency strategies can enhance business sustainability. Conversely, CSR shows no significant impact on SFP, suggesting that social initiatives have yet to meaningfully contribute to business sustainability in SMEs. Furthermore, green capability neither directly affects SFP nor moderates the relationships between tax avoidance, CSR, and SFP. Instead, it weakens the CSR–SFP link, highlighting limited environmental capability, resource constraints, and short-term profit orientation among SMEs. The results emphasize the need for stronger organizational structures and integrated strategies to enhance sustainable performance. Public interest statements This study highlights how small and medium enterprises (SMEs) can achieve sustainable business performance through effective tax efficiency strategies. While green capability and corporate social responsibility have not yet had a strong impact, the findings reveal the importance of strengthening environmental awareness, resource management, and organizational support. For policymakers and business practitioners, the results emphasize the need for targeted programs that help SMEs integrate green practices and social responsibility into their business models to enhance long-term competitiveness and sustainability.
Pengaruh environmental, social, and governance (ESG), green innovation, dan eco-efficiency terhadap nilai perusahaan dengan kinerja keuangan sebagai moderasi Widiyanti, Wahyu
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1702

Abstract

Abstract This study aims to analyze the effects of Environmental, Social, and Governance (ESG), green innovation, and eco-efficiency on firm value, as well as the moderating role of financial performance (Return on Assets/ROA). The population comprises non-financial manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023, selected using a purposive sampling method. The analysis begins with descriptive statistics, followed by normality testing and classical assumption tests (autocorrelation, multicollinearity, and heteroscedasticity), and continues with multiple linear regression analysis. The findings reveal that green innovation and eco-efficiency have a significant positive impact on firm value, whereas ESG disclosure has an adverse effect. ROA, as a moderating variable, does not show a substantial effect, except in its relationship with green innovation, which shows a negative effect. Additionally, firm size and leverage positively influence firm value. These results suggest that the effectiveness of sustainability strategies depends on internal readiness and market context to deliver added value to the company. Public interest statements This study analyzes the influence of ESG, green innovation, and eco-efficiency on firm value, with financial performance as a moderating variable. The findings provide a basis for corporate policies focused not only on financial profit but also on sustainability and social responsibility. The results are expected to guide investors, regulators, and businesses in promoting sustainable practices. .
Pengaruh digitalisasi, literasi keuangan, dan dukungan teknologi terhadap kinerja keuangan UKM di Kota Pontianak Emilia, Yenni; Widyastuti, Reni Dwi; Setiawan, Aris
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1760

Abstract

Small and Medium Enterprises (SMEs) play an essential role in supporting the economy, including in the city of Pontianak. However, they still face several challenges, including low financial literacy, limited digitalization, and a lack of technological support, which continue to hinder the development of SMEs. This study aims to analyze the influence of digitalization, financial literacy, and technological support on the financial performance of SMEs in Pontianak City. The research methodology is multiple regression analysis using SPSS 26. The research sample consisted of 100 SMEs in Pontianak City. The study finds that digitalization, financial literacy, and technological support have a positive and significant effect on SME financial performance. Financial literacy is the most critical factor in improving entrepreneurs' ability to manage finances and make sound business decisions. The conclusion of this study states that digitalization, financial literacy, and technological support are essential to improving the financial performance of SMEs. The higher a business owner's financial literacy, the better their financial performance will be. Public interest statements This study provides SME entrepreneurs with an understanding of the importance of financial literacy and the use of technology to improve business performance. This research supports SMEs in increasing their competitiveness and business sustainability.
Faktor organisasional dan perilaku sebagai determinasi kecurangan akuntansi di Pemerintah Desa Sari, Elsa Arum Prafita; Aliyah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1762

Abstract

This study analyzes the influence of organizational and behavioral factors on accounting fraud within Indonesian village governments. Using a quantitative approach, primary data were collected via questionnaires from 141 village officials across 11 villages (saturated sampling). Multiple linear regression analysis in SPSS 25 revealed that among five independent variables, only unethical behavior had a positive, significant influence on accounting fraud. Other variables—internal control, organizational ethical culture, compensation suitability, and organizational commitment—did not show a significant effect. These findings indicate that fraud is driven more by individual behavior than systemic factors. The study recommends strengthening individual integrity through ongoing ethics training and tightening oversight mechanisms. It contributes to understanding the determinants of fraud at the village level, with policy implications for embedding ethical values and implementing behavior-focused prevention programs. Public interest statements This study helps the public understand that unethical behavior is the leading cause of financial fraud in village governments. Hence, communities can actively promote transparency, accountability, and oversight of village funds to support shared welfare.

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