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Jurnal Akuntansi Kompetif
Published by Komunitas Manajemen Kompetitif
ISSN : 26225379     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of accounting problems.
Arjuna Subject : -
Articles 353 Documents
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DIGITALISASI SISTEM INFORMASI AKUNTANSI PADA KINERJA DAN KEBERLANJUTAN UMKM DI INDONESIA Dewi, Gita Apsari; Intan Wulandari, Anak Agung Ayu; Putu Diah Aryastuti Sanjiwani
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1717

Abstract

The use of technology in producing accounting information is able to provide comprehensive changes to the evaluation of MSME performance. Digitalization of accounting information systems is applied by the MSME sector which seeks to simplify and speed up the decision-making process. MSMEs still have limited access to capital, access to markets and technology, so not all MSMEs implement accounting information systems. Weak human resource competence and supporting infrastructure also become obstacles to the implementation of accounting information systems. This research aims to provide an overview of the impact of accounting digitalization on the performance of MSMEs and the sustainability of the implementation of accounting digitalization in MSMEs. This research uses qualitative descriptive research with a literature study approach that examines relevant sources of information related to the implementation of digitalization of accounting information systems by MSMEs in Indonesia. AIS digitalization is able to have a positive effect on MSME performance through accurate financial information, increasing efficiency and reducing costs. In contrast to MSMEs which experience obstacles due to a lack of human resource capabilities and not understanding the importance of implementing AIS. Implementation of SIA can support the sustainability of MSMEs as seen from the various benefits obtained and their ability to compete in a competitive market.
PENGARUH ALOKASI PAJAK ANTAR PERIODE, PERSISTENSI LABA, DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN PROFITABILITAS SEBAGAI MEDIASI Suryadi, Nanda; Nurani, Ratna; Yusnelly , Arie
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1729

Abstract

The purpose of this study was to determine the effect of inter-period tax allocation, earnings persistence, and liquidity on earnings quality with profitability as the mediator in food and beverage sub-sector manufacturing companies listed on the bei for the 2019-2021 period. The research data is secondary data obtained from the IDX for the 2019-2021 period. The sample in this study were 34 companies which were taken using the Purposive Sampling method. Data analysis in this study used regression analysis with the help of Smart Pls. The results showed that tax allocation between periods, earnings persistence had no effect on earnings quality. While liquidity affects earnings quality For the results of mediation testing through indirect effect analysis, it is found that the intervening variable (profitability) is not able to mediate the effect of independent variables (inter-period tax allocation, earnings persistence, and liquidity on the dependent variable (earnings quality) Keywords : Profitability, inter-period tax allocation, earnings persistence, liquidity, earnings quality
PENERAPAN TARGET COSTING DALAM PENGURANGAN HARGA POKOK PRODUKSI Silalahi, Elli Dayanti; Tampubolon, Serenova Elizabeth; Saribu, Ardin Dolok; Theresia Sihite, Ruth Oinike; Simanjuntak , Christin Grace; Tesalonika, May; Putri, Hanna; Sibarani, Alfen
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1739

Abstract

Target costing adalah metode yang membantu perusahaan dalam mengendalikan biaya produksi dan mencapai laba yang diinginkan dengan menetapkan harga pokok produk sesuai dengan target yang diinginkan. Kelebihan utama target costing meliputi efisiensi dalam pengurangan biaya produksi, pertahanan dalam persaingan industri, dan solusi dalam pemilihan produk dan desain yang lebih baik. Implementasi target costing relevan untuk perusahaan di pasar dapat membantu perusahaan mencapai keunggulan kompetitif dan meningkatkan profitabilitas. Namun, terdapat keterbatasan adopsi di beberapa perusahaan dan waktu yang dibutuhkan untuk riset dan perancangan. Perusahaan yang ingin menerapkan target costing perlu memperhatikan keberhasilan implementasi inovasi, efisiensi produksi, dan faktor-faktor lain yang mempengaruhi target costing. Karakteristik target costing termasuk penggunaan pada tahap perencanaan dan desain, pengurangan biaya, dan fokus pada manajemen dan teknik. Rekayasa nilai juga merupakan bagian penting dari target costing untuk mencapai biaya target yang ditetapkan, dengan penetapan harga yang dapat dilakukan melalui integrasi teknologi baru atau desain ulang produk.
PERAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI PENGELOLAAN LINGKUNGAN TERHADAP KINERJA ORGANISASI Sari Nainggolan , Erni Yuli; Simanjuntak, Sri Damai; Saribu, Ardin Dolok; Sormin, Ropinna Nadia; Simbolon, Meyken; Silitonga, Pirhot Christopher; Ibrani, Ibrani; Nainggolan, Yuni; Nainggolan, Ricco
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1742

Abstract

Pentingnya strategi pengelolaan lingkungan dalam produksi, konservasi sumber daya alam, dan pengembangan energi terbarukan. Kurangnya penjelasan tentang sistem akuntansi manajemen lingkungan (EMA) dan manfaatnya dalam jurnal utama. Jurnal pembanding menunjukkan manfaat signifikan penerapan EMA: penghematan biaya, pematuhan peraturan lingkungan, dan peningkatan kinerja ekonomi dan lingkungan perusahaan. Pentingnya kinerja keuangan untuk menarik investor dan kinerja lingkungan sebagai tanggung jawab perusahaan terhadap lingkungan. Strategi pengelolaan lingkungan yang efektif: pencegahan polusi, penataan layanan produk, dan pembangunan berkelanjutan. EMA digunakan untuk meningkatkan profitabilitas dengan mengidentifikasi, menghitung, dan mengalokasikan biaya secara efisien.
PENGARUH PRICE EARNING RATIO, PRICE TO BOOK VALUE, INFLASI, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Nindya, Nindya Eka Putri Pangestu; Lasmana, Andy; Aziz, Ayi Jamaludin
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1744

Abstract

This research aims to determine the effect of price earning ratio, price to book value, inflation, debt to equity ratio on share prices in transportation sub-sector companies listed on the Indonesian Stock Exchange in 2018-2022. This research uses quantitative methods using time series data. The data used is secondary data with data analysis techniques using calculations based on JASP assistance which is aimed at testing predetermined hypotheses. The research results show that the Price Earning Ratio variable has a significant effect on stock prices, while price to book value, inflation and debt to equity ratio have no effect on stock prices. Keywords: Price Earning Ratio, Price To Book Value, Inflation, Debt To Equity Ratio, Stock Price
EFISIENSI PENERAPAN ABC TERHADAP SEKTOR PUBLIK Sinaga, Averia; Gea, Riris Setiofani; Saribu, Ardin Dolok; Br. Tarigan, Zoyce Natalia; Lumbangaol, Herawati; Nainggolan, Desi Aminarti; Sinaga, Elisabet; Panjaitan, Rizky; Sirait , Yonatan
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1750

Abstract

In the main Journal, The implementation of Activity Based Costing (ABC) in the South African public sector has significant benefits in improving financial management practices and decision making. ABC helps in allocating costs more accurately, improving operational efficiency, and supporting better strategic decision-making.Challenges in the implementation of ABC in the public sector include the insufficient number of local governments in South Africa that have implemented this method.This research makes an important contribution in expanding knowledge about the implementation of ABC in the public sector, especially in South Africa. The comprehensive review in this journal can serve as a foundation for further research and provide practical guidance for public sector organizations in improving their financial management.
PEMANFAATAN BIAYA PEMASARAN UNTUK PENINGKATAN EFISIENSI, EFEKTIVITAS DAN PRODUKTIVITAS BERBASIS DEA Sinurat , Erna Anjelina; Siahaan, Yetty Deliani; Saribu, Ardin Dolok; Pardosi, Ririn Wantika; Manurung, Valentina; Ompusunggu, Joel Pardomuan; Saragi, Kurnya Suparto; Zai, Putri Five; Juliani Silitonga, Cristin Erni
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1751

Abstract

The Triangel Service conceptual model shows a close relationship between efficiency, effectiveness and marketing costs.DEA (Data Envelopment Analysis) method: DEA is proven effective in measuring the level of efficiency and effectiveness, providing an exact value for comparison between DMUs (Decision Making Units). Data Envelopment Analysis (DEA) is used to analyze effectiveness, efficiency, and productivity.1. The weakness in the main journal is the lack of focus on marketing cost allocation although DEA can measure efficiency and effectiveness, the analysis lacks depth in assessing the impact of marketing cost allocation on productivity. The main journal also has limitations in providing suggestions for improvements to the research results, which makes the results of the operation not run efficiently.
PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR PERIODE PASCA COVID TAHUN 2021-2022 Putri, Ane; Novatania, Elsa; Putra, M. Shama; Tanno, Aries
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1758

Abstract

This study aims to examine the effect of cash turnover, inventory turnover and accounts receivable turnover on the profitability of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. This study wants to find out how the company's profitability after covid-19. The research population is all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period after covid-19, namely 2021 and 2022. The sample used is all companies that earn profits. The sampling method uses purposive sampling method. This study uses multiple linear regression analysis tools with the SPSS version 23 program to test the hypothesis. The results showed that simultaneously all variables affect the profitability of the company. Partially, only accounts receivable turnover has a significant effect, while cash turnover and inventory turnover have no effect on company profitability.
DAMPAK PENETAPAN HARGA TRANSFER TERHADAP PAJAK Rajagukguk, Eska; Kesia, Tiori; Saribu, Ardin Dolok; Banjarnahor, Yesi; Simamora, Naomi; Simanullang, Paken Taras; Turnip , Asmida Rosari; Zebua, Irfan Zebua
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1760

Abstract

Transfer price has an effectin tax avoidance, CompaniesCompanies try to find ways to divert their profits, instead of not paying their taxes, companies try to minimize their profits so that their taxes are also reduced.pay the tax, the company tries to minimize its profits so that the tax is also smaller.become smaller. That transfer pricing errors fell immediatelyafter the reforms, but then returned to its original level against the reformedtransfer pricing legislation was based on unfounded expectations of an increase and companies returned to manipulative practices.of improvement and that firms revert to their original transfer pricing manipulation practices once they are certain of the implications of the transfer pricing law.manipulation practices once they gain certainty about the implications of the new policy.of the new policy. Tax rate cuts will incentivizeincentivize transfer pricing due to more widespread profit shifting.widespread. This is because a higher withholding tax rate on royaltyroyalty payments encourage profit shifting through mispricing of goods.price of goods. Transfer Pricing can be done without being detrimental to tax authorities by using thetax authorities by using the OECD Method of setting a fair price.Translated with DeepL.com (free version)
PENGARUH PENGENDALIAN INTERNAL, AUDIT INTERNAL, MORALITAS INDIVIDU DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN KECURANGAN (Studi Empiris pada Inspektorat Kabupaten Kampar) Annisa Fitri; Nanda, Nanda Suryadi
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1818

Abstract

The purpose of this study is to test the hypothesis and produce evidence regarding the Influence of Internal Control, Internal Audit, Individual Morality and Organizational Culture on Fraud Prevention (Empirical Study at the Inspectorate of Kampar Regency). This study uses Primary data, namely distributing questionnaires to Respondents at the Inspectorate who know the relationship between Internal Control, Internal Audit, Individual Morality and Organizational Culture on Fraud Prevention. The sampling used in this study is the Total Sampling method. The number of Respondents who were sampled in this study was 44 Respondents. The analysis method used to test the hypothesis is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the SmartPLS 4.0 analysis tool.The results of this research show that Internal Audit has a positive and significant effect on Fraud Prevention, but Internal Control, Individual Morality and Organizational Culture do not have a positive and insignificant effect on Fraud Prevention at the Kampar Regency Inspectorate.

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