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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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PENGARUH AUDIT KINERJA DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK PADA ORGANISASI PERANGKAT DAERAH KOTA PEKANBARU Utari Praweswari; Muhammad Ahyaruddin; Wira Ramashar
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1880

Abstract

In this study, the researcher found that the variables Performance Audit and Presentation of Financial Reports together had a significant influence on Public Accountability in Pekanbaru City Regional Apparatus. For the F test, you can see Fcount= 13.627 > Ftable= 3.191. The significant value in the F test is 0.000. Because Sig 0.000 < 0.05, then as the basis for decision making in the F test it can be concluded that Performance Audit (X1), Presentation of Financial Reports (X2), simultaneously together influence the Public Accountability of Pekanbaru City Regional Apparatus (Y) or means significant. The coefficient of determination shows a value of 0.377. This shows that 37.7% of performance is influenced by the determining variables in the model such as Performance Audit and Presentation of Financial Reports, while the remainder (62.3%) is explained by other variables not included in this research. Thus, it can be seen that there are many other factors that influence public accountability apart from performance audits and presentation of financial reports.
PENERAPAN METODE BALANCED SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA KUMON TAJUR RAYA BOGOR Ramlan, Neida Choirunnisa; Kusuma, Indra Cahya; Susandra, Farizka
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1881

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja Kumon Tajur Raya Bogor menggunakan metodeBalanced Scorecard (BSC). BSC dipilih karena kemampuannya mengintegrasikan pengukuran kinerjafinansial dan non-finansial, memberikan gambaran holistik tentang performa organisasi. Studi kasus inimenggunakan pendekatan campuran kuantitatif dan kualitatif, dengan data dikumpulkan melalui analisislaporan keuangan, survei kepuasan pelanggan dan karyawan, serta wawancara dengan manajemen.Penelitian ini mencakup empat perspektif BSC: keuangan, pelanggan, proses bisnis internal, sertapembelajaran dan pertumbuhan. Hasil penelitian menunjukkan peningkatan kinerja keuangan dari tahun2018 ke 2019, dengan Current Ratio meningkat dari 4.16 menjadi 7.43 dan Profit Margin dari 24.6%menjadi 27.1%. Perspektif pelanggan menunjukkan tingkat kepuasan tinggi (89.02%), dengan peningkatanakuisisi pelanggan dari 30.9% menjadi 33.9%. Namun, terjadi penurunan retensi pelanggan dari 69.1%menjadi 66.1%. Dalam perspektif pembelajaran dan pertumbuhan, kepuasan karyawan cukup baik (79.9%),dengan aspek rekan kerja mendapat skor tertinggi (89.5%). Retensi karyawan mengalami sedikitpeningkatan dari 16.7% menjadi 18.2%, namun masih memerlukan perhatian. Implementasi BSCmengungkapkan kekuatan Kumon Tajur Raya dalam aspek keuangan dan kepuasan pelanggan, sertamengidentifikasi area yang memerlukan perbaikan, terutama dalam hal retensi karyawan danpengembangan jenjang karir. Penelitian ini memberikan dasar untuk perencanaan strategis dan perbaikankinerja di masa depan, serta mendemonstrasikan efektivitas BSC sebagai alat pengukuran kinerjakomprehensif dalam konteks lembaga pendidikan non-formal.Kata kunci: Balanced Scorecard, Pengukuran Kinerja, Kumon
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) NO.1 TENTANG PENYAJIAN LAPORAN KEUANGAN PADA PT AGRI MANDIRI LESTARI JAKARTA SELATAN Kusuma, Indra Cahya; Ruslan, Ruslan; Triwidatin, Yuppi
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1883

Abstract

This study aims to determine andaanalyze the applicationnof Financial Accountingg Standards for Entities Without Public Accountability (SAK ETAP)” N0.1 in .pthe presentation of financial, statements at PT. Agri Mandiri Lestari, South Jakarta. “This type of research is a case study”. The research. method of data analysis “in this study used a qualitative descriptive method”. Data collectionntechniques used by the author are interviews, documentation. “The results of the analysis that have been carried out show that the, “application of financial accounting ‘standards presented in the financial statements’of PT. Agri Mandiri Lestari refers to SAK ETAP No.1 has not been in, accordance with what has been .regulated. “The preparation of the financial statements of “PT. Agri Mandiri Lestari only sconsists of a balance sheet and income statementt. In addition to the incomplete components oof the financial statementss, there are items in the financial statements that are not appropriate, such as the placement of items, differences in the use of the established method and items that should be included in tthe financial statementss but are not presented, in the financial statements Keywords: SAK ETAP No.1, Financial Report, PT Agri Mandiri Lestari
GOVERNANCE,RISK AND COMPLIANCE (GRC) ON FINANCIAL PERFORMANCE, ITS IMPLICATIONS FOR SUSTAINABLE FINANCE IN INDONESIAN BANKING, PERIOD 2020-2022 Indarti, Indarti; Aljufri, Aljufri; Apriliyani, Ika Berty
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1824

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komite audit, Governance, Risk, and Compliance terhadap kinerja keuangan dan implikasinya terhadap Sustainable finance. Governance, Risk, and Compliance merupakan perpaduan tiga pilar yang dikombinasikan untuk tujuan menyinkronkan informasi dan aktivitas di seluruh Bank beroperasi secara efektif, serta tidak terjadinya tumpang tindih informasi dan aktivitas yang tidak efektif. Kinerja Bank dapat diukur dengan Return on Assets, yang digunakan untuk mengukur kemampuan manajemen Bank dalam mendapatkan keuntungan secara keseluruhan. Populasi yang digunakan pada penelitian ini adalah perbankan yang terdapat di Bursa Efek Indonesia pada periode tahun 2020-2022. Metode pengambilan sampel dilakukan dengan menggunakan purposive sampling, berdasarkan kriteria data penelitian yang ditetapkan adalah Bank Umum yang ada di Indonesia periode 2020-2022. Teknik Analisis penelitian ini menggunakan analisis regresi. Studi ini bertujuan untuk mengetahui pengaruh komite Audit, Governance, Risk and Complianace terhadap kinerja keuangan yang diproksikan dengan ROA (Return on Assets), dan implikasinya terhadap Sustainable Finance di Perbankan di Indonesia yang diproksikan dengan SGR (Sustainable Growth Rate). Hasil pada penelitian ini adalah Secara parsial Governance, Risk dan Compliance berpengaruh terhadap kinerja keuangan, secara simultan Governance, Risk dan Compliance berpengaruh terhadap kinerja keuangan. Implementasi Kinerja yang baik akan meningkatkan keuangan yang berkelanjutan.
ANALISIS LAPORAN KEUANGAN BERDASARKAN RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO RENTABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM BMT EL DANA MANFAAT BANDUNG PERIODE 2017 -2020 Bahari, Kintan Rizki; Afif, M. Nur; Melani, Maria Magdalena
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1895

Abstract

A cooperative is a business entity consisting of individuals or legal entities, which carries out its activities by following cooperative principles and functions as a community economic movement that prioritises family principles. Cooperatives are a type of organisation that aims to achieve certain goals in order to meet the interests of its members. Evaluation of the performance of a cooperative or company is carried out to provide a basis for decision making, both by internal and external parties. Evaluation of good financial performance can be done by analysing the results that show a percentage in accordance with predetermined standards. To assess financial performance, a tool or method is needed that allows cooperative management to carry out its duties and responsibilities properly, and in accordance with the objectives of the cooperative in general. The tool used in this analysis is Ratio Analysis, which includes Liquidity Ratio, Solvency Ratio, and Rentability Ratio. This research utilises data from the cooperative's financial statements, including the balance sheet, income statement, and cash flow statement from the period 2017 to 2020, with a quantitative descriptive approach. The analysis technique applied is trend or tendency analysis. Data were collected through survey techniques, which included observation, documentation, and interviews. The purpose of this analysis is to describe or describe the results of the cooperative's financial statements, so as to better evaluate the cooperative's financial performance. Keywords : financial statements, ratio analysis, liquidity ratios, solvency ratios, profitability ratios, and financial performance.
PENGARUH PENDAPATAN, LABA DAN ARUS KAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA) Arif, Muhammad Syaiful; Putri, Lodia Dwika; Onasis, Dini
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1912

Abstract

This research assesses how revenue, profits, and cash flows affect the valuation oil and gas firms that listed on the Indonesia Stock Exchange. This study utilizes a quantitative descriptive methodology. The research utilized purposive sampling as the methodology. Research data collection technique include literature review and documentation. The data in this study is analyzed using multiple linear regression. The firm sample was created by conducting research on ten oil and gas firms listed on the Indonesian Stock Exchange between 2019 and 2023. Hypothesis testing results show that sales, profit, and cash flow have no meaningful effect on the valuation of oil and gas Firms listed on the Indonesian Stock Exchange. Keywords: Revenue, Profit, Cash Flow, and Company Value
AKUNTANSI PAJAK DAN RAHMATAN LIL ALAMIN: UPAYA KEPATUHAN PAJAK KARBON PADA INDUSTRI KERTAS Aristantia, Selvia Eka
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1919

Abstract

This study aims to review the internalization of Islamic values ​​in an effort to meet carbon tax compliance. This study was conducted in one of the paper industries in East Java. In its business process, this company produces carbon emissions. To answer the formulation of the problem, the researcher used a qualitative method with a case study approach. After conducting a series of analyses of data collection methods and data analysis, it can be seen that business actors maintain professional responsibility by taking part in protecting the environment. Business actors believe that protecting the environment is everyone's responsibility, especially for Muslims. Business actors believe that the value of rahmatan lil alamin is the role of the caliph that must be carried out by efforts to protect the environment through clean business processes. The industry is preparing to meet carbon tax compliance by replacing coal energy resources with environmentally friendly technology. Tax accounting records this process as a cost for managing production waste. Suggestions for business actors are to analyze carbon tax regulations and policy trends and implement a periodic emission monitoring and measurement system to manage more detailed emission data. Good coordination is needed between the government, industry, and society to ensure the successful implementation of this policy.
PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2021 - 2023 Pirmansyah, Pirmansyah; Wahyu, Wadri; Oktaviani, Wulan; Helmiati, Helmiati; Munika, Rani
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1920

Abstract

This research aims to examine the influence of net profit and operating cash flow on dividend policy with company size as moderation in LQ45 companies listed on the IDX for the 2021 - 2023 period. This research uses quantitative methods with secondary data as the source. The sample in this study was 22 using the positive sampling method. The data analysis technique used is moderation analysis using the Smart PLS test tool. The research results show that partially, net profit and company size have a significant influence on dividend policy, while operating cash flow does not have a significant influence on dividend policy, while company size is unable to moderate net profit and cash flow on dividend policy.
ANALISIS TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM NOMOR 9 TAHUN 2020 TENTANG PENGAWASAN KOPERASI PADA PRIMER KOPERASI MAJU SEJAHTERA SPN POLDA METRO JAYA Lestari, Violita Eka; Afif, M. Nur; Aziz, Ayi Jamaludin
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.1955

Abstract

Cooperatives, a vital pillar in the Indonesian economy, are built on the principles of economic democracy. However, their development is not without challenges, including management, financial, and governance issues that can impact their sustainability and effectiveness. Therefore, an urgent need for an evaluation mechanism arises to ensure that cooperatives can operate healthily and contribute optimally to their members. Minister of Cooperatives and SMEs Regulation Number 9 of 2020 provides a method for assessing the health level of cooperatives, serving as a guide to objectively assess cooperative performance in governance, risk profile, financial performance, and capital. This research aims to analyze the Primary Cooperative Maju Sejahtera SPN Polda Metro Jaya's health level for 2018-2022 using a qualitative descriptive approach. The assessment is based on the concepts outlined in the Minister of Cooperatives and SMEs Regulation Number 9 of 2020. Moreover, Technical Guidelines Number 15 of 2021, supported by interviews and documentation methods. The results indicate that this cooperative has a governance score of 24.70, a risk profile score of 12.50, a financial performance score of 37.64, and a capital score of 15.00, all classified as healthy. The cooperative achieved a total score of 89.84, which is also classified as healthy.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, ASIMETRI INFORMASI DAN WHISTLEBLOWING TERHADAP PENCEGAHAN KECURANGAN PADA BADAN USAHA MILIK DESA (BUMDes) DI KABUPATEN SUKABUMI Setiawan, Ade Budi; Aulia, Uan; Hutomo, Yoyok Priyo
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.1956

Abstract

The purpose of this research is to determine the influence of human resource competence (HR), information asymmetry, and whistleblowing on fraud prevention in Village-Owned Enterprises (BUMDes) in Sukabumi Regency. The research population consists of 147 BUMDes managers. The sampling technique employed probability sampling with a simple random sampling method, resulting in 60 respondents who met the research criteria. Using a quantitative approach with a survey method, data was collected from BUMDes manager respondents. Multiple linear regression analysis with the assistance of SPSS version 26 software was used to determine the influence of independent variables on fraud prevention. The research findings indicate that simultaneously, HR competence, information asymmetry, and whistleblowing have a positive and significant influence on fraud prevention. Partially, HR competence and whistleblowing have a positive and significant influence, while information asymmetry has no influence and is not significant in preventing fraud. The contribution of these three variables to fraud prevention is 75.3%, while the rest is influenced by other factors not discussed in this study. Therefore, increasing HR competence and implementing effective whistleblowing are highly recommended to maximize fraud prevention in BUMDes.

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