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FINANCIAL : JURNAL AKUNTANSI
Published by Sekolah Tinggi Ilmu Ekonomi Sultan Agung
ISSN : 25024574     EISSN : 26862581     DOI : 10.37403
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini memuat hasil penelitian bidang ilmu ekonomi Akuntansi yang akan diterbitkan secara reguler setiap 6 bulan sekali yaitu pada bulan Juni dan Desember dengan memilih karya ilmiah terbaik dan layak dimuat. Jurnal ini dikelola oleh tim dosen akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 269 Documents
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THE INFLUENCE OF ACCOUNTABILITY TRANSPARENCY AND AMIL LITERACY ON MUZAKKI'S TRUST IN PAYING ZAKAT IN PALOPO CITY (Empirical Study of BAZNAS Palopo City) Fachri, Andi Muhammad; Usman, Halim; Sahrir, Sahrir
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.690

Abstract

Baznas that has good accountability, good transparency and good amil literacy so that it can be conducive tends to be able to increase muzakki trust effectively. The purpose of this study is to evaluate how muzakki trust is influenced by accountability, transparency, and amil literacy. Muzakki in Palopo City became the research population totaling 115 respondents, and a sample of the entire population was taken. Online questionnaires were used to collect primary data for this quantitative research. which were analyzed using the SPSS 25 application, using data analysis approaches such as instrument testing, multiple linear regression testing, and hypothesis testing. The t-test results show that accountability has a significant and positive effect on muzakki trust. In addition, transparency and amil literacy have a positive effect. Meanwhile, the f-test shows that simultaneously, accountability, transparency, and amil literacy have a positive and significant effect on muzakki trust
THE INFLUENCE OF AUDITOR PROFESSIONALISM AND ETHICAL ORIENTATION AGAINST WHISTLEBLOWING AT BPKAD PALOPO CITY Amal, Muh. Ikhlasul; Syamsuddin, Soyfan; Rusli, Andika
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.692

Abstract

Abstract The purpose of this research is to evaluate the impact of auditor professionalism and ethical orientation on whistleblowing behavior at the Regional Financial and Asset Management Agency (BPKAD) of Palopo City. The research uses a quantitative method with the entire population of auditors and employees at the BPKAD of Palopo City. The sample was taken using the purposive sampling method, and data was collected through structured questionnaires. Data were described using SPSS software, and multiple linear regression was used to analyze the data. The research findings indicate that auditor professionalism and ethical orientation, both partially and simultaneously, have a positive and significant impact on whistleblowing behavior. These findings indicate that the enhancement of auditor professionalism and employee ethical orientation can encourage the creation of a more effective violation reporting culture within the local government environment. The implication of this research is the need for training programs to enhance auditors' competencies and the dissemination of ethical values in the workplace. In addition, regulations and protections for whistleblowers need to be strengthened so that employees feel safe reporting violations.
ANALYSIS OF CASH TURNOVER AND INVENTORY TURNOVER ON ECONOMIC RENTABILITY: THE ROLE OF LIQUIDITY AS A MODERATING VARIABLE Jamil, Alief Rasika; Yuliati, Yuliati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.698

Abstract

In the era of increasingly advanced globalization, corporations are encouraged to innovate and improve efficiency, one of which is consumer cyclicals companies. This study focuses on analyzing the influence of cash turnover and inventory turnover on economic profitability with liquidity as a moderation variable. Using a quantitative approach and secondary data from financial statements recorded on the Indonesia stock exchange for the 2021-2023 period, the purposive sampling method used for the selection of the sample of this study involving 30 companies and the data was analyzed using Eviews 12. The results of the study show that cash flow has no effect on economic efficiency. Inventory turnover has a positive effect on economic profitability. Liquidity has been proven to moderate the effect of cash turnover on economic profitability, but it does not moderate the influence of inventory turnover on economic profitability. This research provides important insights for the Company's management in improving the efficiency of cash and inventory management, as well as providing a reference for investors in evaluating the company's financial performance in this sector.
INFLUENCE OF FINANCIAL LITERACY, FINANCIAL SOCIALIZATION, AND CONSUMPTIVE TRAITS ON FINANCIAL MANAGEMENT BEHAVIOR OF PAYLATER USERS (LOCUS OF CONTROL AS MODERATOR) Setya, Ifnu; Jati, Pradana; Eko, Dwi; Nur, Amalia
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.720

Abstract

The development of financial technology (fintech) has revolutionized how individuals manage their finances, with paylater services emerging as one of the most popular innovations in Indonesia. While offering payment flexibility, uncontrolled use may lead to financial problems. This study aims to analyze the influence of financial literacy, financial socialization, and consumptive behavior on the financial management behavior of paylater users, with locus of control as a moderating variable. A quantitative approach was employed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) involving 378 respondents in Central Java. The results indicate that financial literacy, financial socialization, and consumptive behavior have a positive and significant effect on financial management behavior. However, locus of control does not consistently act as a moderator that strengthens the relationships among variables; in some cases, it even weakens the effect. These findings highlight the importance of financial education strategies that not only enhance financial literacy but also take individual psychological factors into account. This study contributes academically and provides policy recommendations to improve financial literacy and promote wiser financial behavior in the digital era.
BAGAIMANA CASH FLOW SHENANIGANS DAPAT MENGINDIKASI MANIPULASI KEUANGAN PADA PT KRAKATAU STEEL? Khairani, Dian; Hijriah, Amanah; Desyana, Gita
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.721

Abstract

This research is motivated by findings of financial statement manipulation, including at PT Krakatau Steel, which was involved in a corruption scandal. Financial statement manipulation can occur in various forms, one common type being the manipulation of cash flow statements, or cash flow shenanigans, with the aim of misrepresenting a company's cash flow. This study aims to analyze the cash flow statements of PT Krakatau Steel to identify indications of financial manipulation. The research method used is qualitative with content analysis techniques, using secondary data from the cash flow and income statements of PT Krakatau Steel from 2011 to 2015. The analysis results indicate that there are indications of manipulation in the cash flow statements of PT Krakatau Steel through two cash flow shenanigans techniques: recording cash flow from loans as false operating cash flow, and recording receipts from the sale of fixed assets that do not match other income in the income statement.
ANALYSIS OF STOCK INVESTMENT DECISION MAKING USING THE CAPITAL ASSET PRICING MODEL (CAPM) ON THE MNC36 INDEX: Capital Asset Pricing Model, return, risk, market return, stock beta, investment decision Silitonga, Hery Pandapotan; Anastasia Putri, Juan; Arshandy, Eliza
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.723

Abstract

The objective of the research conducted is to describe the return and risk of stocks in the MNC36 Index listed on the Indonesia Stock Exchange throughout 2018–2022 and to evaluate investment decisions based on undervalued and overvalued return conditions using the Capital Asset Pricing Model (CAPM) method. In this research, the method applied is descriptive analysis in both qualitative and quantitative forms. The results of the research show that: 1) There are 7 undervalued or efficient company stocks, where the individual returns are higher than expected, making these stocks worth buying before their prices rise. These stocks include: ANTM, BBCA, BBRI, BMRI, ICBP, MNCN, and PTBA. 2) There are 2 overvalued or inefficient company stocks, where the individual returns are lower than expected, making these stocks better sold before their prices drop. These stocks are: ASII and BBNI.
THE ROLE OF FIRM SIZE IN MODERATING THE RELATIONSHIP BETWEEN PROFITABILITY AND FIRM VALUE: Firm Value, Firm Size, Profitability Inrawan, Ady; Silitonga, Hery Pandapotan; Dermawan Sembiring, Lenny
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.733

Abstract

The primary objective of this study is to analyze the effect of profitability on firm value, with firm size serving as the moderating variable. The data used in this study are secondary data in the form of financial statements obtained from the Indonesia Stock Exchange (IDX) and the websites of the sampled companies. The research population consists of 27 companies in the heavy constructions & civil engineering subsector during the 2019–2023 period. Using a purposive sampling method, 17 companies were selected, resulting in 85 observations. The data analysis technique employed is multiple linear regression with a moderating variable (Moderated Regression Analysis/MRA). The analysis was conducted using panel data with EViews 13 software. Model selection was performed using the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that profitability does not significantly affect firm value. However, firm size is proven to moderate the relationship between profitability and firm value, although the moderation coefficient demonstrates a negative effect. This suggests that larger firms face managerial complexity challenges that may actually weaken the influence of profitability on firm value. This study is expected to serve as a reference for corporate management and investors in considering the influence of profitability and firm size on firm value
THE EFFECT OF FINANCIAL RATIOS ON EARNINGS MANAGEMENT: A CASE STUDY OF HEALTH COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2021-2023 Audy Herlina Puspitasari; Anik Yuliati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.728

Abstract

This research aims to explore the influence of profitability, liquidity, and leverage on the practice of earnings management among healthcare companies publicly traded on the Indonesia Stock Exchange during the period of 2021 to 2023. Profitability is represented by Return on Assets (ROA), liquidity is indicated by the Current Ratio (CR), and leverage is measured using the Debt to Equity Ratio (DER). To assess earnings management, the study adopts the Modified Jones Model. A quantitative approach is utilized, relying on secondary data derived from the financial reports published by the Indonesia Stock Exchange. Utilizing purposive sampling, the study selects 48 financial reports from healthcare companies that satisfy the established criteria, drawn from a total population of 84 reports. Multiple regression analysis is performed via SPSS version 30 to process the data. Results indicate that neither profitability nor liquidity significantly impacts earnings management, while leverage demonstrates a positive and statistically significant influence on earnings management practices in the healthcare sector
DETERMINANTS OF FINANCIAL PERFORMANCE BASED ON LOCAL ORIGINAL REVENUE (PAD), BALANCING FUNDS, CAPITAL EXPENDITURE, AND BUDGET CALCULATION SURFER (SILPA Rizkita, Divanda Oktavia; Suhartini, Dwi
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.740

Abstract

Local governments must continue to manage their finances better as part of the implementation of decentralization that was established in 1999, especially in stabilizing revenue realization due to the impact of the pandemic. Based on DJPK data, the financial efficiency ratio of provincial local governments in Indonesia shows that the majority of provinces are in the inefficient category in the 2020-2023 average calculation. According to several previous researchers, financial performance can be influenced by Local Own-Source Revenue (PAD), Balance Funds, Capital Expenditure, and Budget Surplus (SiLPA). Therefore, the purpose of this study is to examine the extent to which PAD, Balance Funds, Capital Expenditures, and Budget Surplus (SiLPA) affect financial performance at the provincial government level through efficiency ratios. The novelty of this study is that it combines these four variables into a comprehensive analysis model of regional financial performance using quantitative methods with multiple linear regression analysis. This study took secondary data from the official website of the Directorate General of Fiscal Balance with a population of all provincial governments in Indonesia. Amount of 136 samples were selected through purposive sampling in this study. The results show that PAD and SiLPA have no effect on the financial performance of provincial governments. On the other hand, Fiscal Balance Funds have an effect.
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU, DAN KOMITMEN ORGANISASI TERHADAP PERILAKU DISFUNGSIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA SEMARANG Cornelia Widya Ayu Paramita; Srimindarti, Ceacilia
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.752

Abstract

The financial condition of a company is reflected through its financial statements, which can serve as an important tool for decision-making by both internal and external parties. To ensure that these reports are relevant and reliable, they must undergo independent evaluation. This task is carried out by external auditors, or public accountants, who review the reports and verify their compliance and accuracy with applicable standards. However, audit quality is increasingly resulting in a decline in auditors. The purpose of this study is to examine the effect of time budget pressure, task complexity, and organizational commitment on dysfunctional auditor behavior. The type of data is primary data with a sampling technique, namely purposive sampling with a sample of 66 auditors from 29 Public Accounting Firms (KAP) in the city of Semarang. The results of the study obtained were that organizational commitment and task complexity had no effect on dysfunctional auditor behavior. This is inversely proportional to the budget pressure of dysfunctional auditor behavior which affects deadlines. The results of this study have an impression for an auditor, where a responsible attitude is very important to ensure that tasks are completed effectively and time is managed efficiently, in addition to the need to allocate sufficient budget and time for each activity. Keywords : Organizational Commitment, Task Complexity, Auditor Dysfunctional Behavior, Time Budget Pressure.

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