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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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ANALISIS KINERJA KEUANGAN DAN FINANCIAL DISTRESS PADA PT BANK MUAMALAT TBK Liviawati, Liviawati; Putri, Gusmarila Eka; Wardi, Jeni
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.v8i1.2020

Abstract

Pandemi Covid 19 yang meluluh lantakkan perekonomian Indonesia juga berimbas kepada perbankan Syariah. Selama covid, kinerja perbankan baik konvensional maupun syariah menurun, dimana hal ini dapat kita lihat dari salah satu indikator kinerja perbankan yaitu kualitas kredit yang ditandai dengan angka NPL/NPF yang terus meningkat. Bank Muamalat merupakan bank Syariah pertama di Indonesia. Dan pada tahun 2024 Bank Muamalat diberitakan diakuisisi oleh UUS BTN dengan tujuan untuk membentuk bank Syariah yang lebih besar. Tetapi di sisi lain Bank Muamalat sebagai pemegang saham terbesar pada BPKH (badan pengelola keuangan haji). Peneliti mencurigai akuisisi dilakukan untuk menyelamatkan Bank Muamalat khususnya untuk meningkatkan kinerja bank agar mampu memberikan penghasilan yang lebih baik kepada pemegang saham, karena berdasarkan pantauan kinerja keuangan Bank Muamalat dalam lima tahun terakhir tampak naik turun yang tergambar dalam laporan keuangan terbaru di tahun 2023 dimana bank muamalat memperoleh laba 13, 29 miliar yang merupakan penurunan laba yang sangat signifikan dibanding tahun 2022 yaitu mencapai 50%. Penelitian ini bertujuan untuk menganalisis kinerja bank muamalat dan potensi finansial distress bank tersebut. Analisa data menggunakan analisis deskriptif dengan menghitung rasio keuangan. Hasil penelitian ini menunjukkan bahwa permodalan bank muamalat masih tergolong baik, tetapi profitabilitas yang rendah, dan tidak efisien, dan berpotensi mengalami kebangkrutan.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP DIVIDEN KAS PADA PERUSAHAAN JASA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022 Surya Putri, Fidela Lathifah; Piliang, Arfah; Masril, Masril; Menhard, Menhard
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.v8i1.1997

Abstract

The aim of the research is to determine the effect of accounting profit, operating cash flow and company size on cash dividend in banking financial services companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population in this study were 47 banking financial services companies listed on the Indonesia Stock Exchange and only 8 companies met the criteria to be the research sample. This research uses a quantitative approach and the sampling technique uses a purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this research show that: accounting profit and operating cash flow partially influence cash dividend. Company size has no partial effect on cash dividend. Accounting profit, operating cash flow and company size simultaneously influence cash dividend.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN BANK TERHADAP BATAS MAKSIMUM PEMBERIAN KREDIT DI BPR: TINJAUAN LITERATUR Situmorang, Riskayani; Nababan, Maria Eva Suryani; Simamora, Naomi Farida; Siagian, Amelia Betsyeba; Siallagan, Hamonangan
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.v8i1.2007

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi kepatuhan Bank Perkreditan Rakyat (BPR) terhadap Batas Maksimum Pemberian Kredit (BMPK). Studi ini menggunakan pendekatan literatur untuk mengumpulkan dan menganalisis data terkait faktor-faktor internal dan eksternal yang memengaruhi kepatuhan terhadap BMPK. Hasil penelitian menunjukkan bahwa faktor internal seperti manajemen risiko, kapasitas sumber daya manusia, dan sistem pengawasan internal sangat mempengaruhi tingkat kepatuhan BPR. Selain itu, faktor eksternal seperti kondisi ekonomi makro dan regulasi yang berlaku turut memengaruhi keputusan BPR dalam menjaga batas pemberian kredit. Kepatuhan terhadap BMPK terbukti penting untuk mengurangi risiko kredit, mempertahankan kesehatan keuangan, dan menghindari sanksi dari regulator. Studi ini memberikan wawasan untuk membantu BPR menyusun strategi efektif dalam manajemen risiko kredit.
PERAN PROFITABILITAS DALAM MEMEDIASI HUBUNGAN ANTARA GREEN ACCOUNTING, ESG DAN NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Siregar, Inova Fitri; Rasyad, Rinayanti; Onasis, Dini; Hardi, Hardi
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.v8i1.2038

Abstract

Firm value reflects the market's perception of the intrinsic value of the company, which includes growth potential, profitability, and environmental risk, which is rarely studied, especially in developing countries with environmental standards and regulations that have not yet become mandatory rules, such as Indonesia. This study aims to measure the effect of green accounting and ESG on firm value, including profitability as mediation. The method used is quantitative method with a sample of mining companies as much as 40 data collected. The results show that green accounting and ESG have a significant effect on firm value, while the role of profitability as mediation is only able to connect green accounting indirectly, this is because the implementation of environmental accounting practices can reduce the company's market value. In the context of stakeholder theory, although green accounting helps companies meet stakeholder demands related to environmental responsibility and increases transparency, the cost of implementation may be higher than the direct benefits seen in firm value in the short term.
ANALISIS PENILAI KEWAJARAN HARGA SAHAM DENGAN METODE PRICE TO BOOK VALUE PADA PT. KROM BANK INDONESIA TBK 2022 – 2023 Sihombing, Mariauli; Simamora, Depi Hardiati; Tesalonika, May; Miranda, Elsa; Liliana, Ola Venina; Kesia, Tiori; Hasugian, Christnova; Siallagan, Hamonangan
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.v8i1.2043

Abstract

The development of investors in Indonesia has shown a significant increase to date. Therefore, the aim of this research is to provide insight for both beginners and experienced investors in investing in the capital market. By understanding proper analysis, it is hoped that they will be able to evaluate share price conditions before making a sale or purchase transaction. This is done by assessing the value of the shares, whether they are overvalued (expensive) or undervalued (cheap), using the analysis method, namely price to book value. The research method used in this study is qualitative and descriptive. Data analysis was carried out using stock valuation techniques based on the price to book value method, then the data was processed using Microsoft Office Excel. The research data source comes from secondary data taken from the Annual Report of Pt. Krom BI, and the official sites of related companies.. Assessing the fairness of share prices using the Price to Book Value (PBV) method, the results showed that the company is currently in an overvalued share condition, with a PBV value greater than 1.
PENGARUH KUALITAS LAYANAN M-BANKING TERHADAP KEPUASAN NASABAH (STUDI KASUS: MAHASISWA FAKULTAS EKONOMI & BISNIS UNIVERSITAS HKBP NOMMENSEN MEDAN) Simanjuntak, Sri Damai; Nainggolan, Erni Yuli Sari; Silalahi, Elly Dayanti; Panjaitan, Rizky Alexander; Pardosi, Ririn Wantika; Hasugian, Christnova; Siallagan, Hamonangan
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.v8i1.2028

Abstract

This research aims to examine the influence of mobile banking service quality on customer satisfaction. The population of this study consists of 1.778 students from the Faculty of Economics and Business, HKBP Nommensen University. The sampling technique used is Non-Probability Sampling employing simple random sampling, resulting in a sample of 95 students. Primary data was collected through a questionnaire. A quantitative method using simple linear regression analysis was employed in this research. The research findings indicate that service quality has a positive and significant effect on customer satisfaction, as evidenced by the t-value > t-table (15.190 > 1.66140) and a significance value of 0.000 < 0.10. The Coefficient of Determination (R2) is 0.683, signifying that 68.3% of Customer Satisfaction as the dependent variable (Y) is determined by Service Quality (X), while the remaining 31.7% is determined by other variables beyond those studied. Keywords: Service quality, Customer Satisfaction, Mobile banking
MAKNA LEMPU' SEBAGAI KEARIFAN LOKAL DALAM PRAKTIK AKUNTANSI Masradin, Masradin; Mukhtar, Afiah; Shafwah, Rif’ah; Wahyuni, Nur; Yacob Impak, Maya Indriani
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.v8i1.2035

Abstract

This study aims to analyze the meaning of Lempu' in Bugis culture and how this value is integrated into accounting practices, especially in forming professional ethics of accountants. A qualitative approach with ethnographic study methods was used to explore the value of Lempu’ in the context of local wisdom of the Bugis community. Data were collected through in-depth interviews with professional accountants, academics, and traditional figures in South Sulawesi. Data analysis was performed using NVivo 12. The results of the study indicate that Lempu' is a fundamental value in Bugis culture that is closely related to moral principles in accounting. This study identified ten main elements in Lempu', namely compliance with rules, courage, honesty, truth, admitting mistakes, moral principles, life principles, responsibility, personal dignity, and cultural identity and heritage. These findings reveal that the value of Lempu' has an important role in building transparency, accountability, and professionalism in Bugis community accounting practices. Therefore, an understanding of local cultural values ​​needs to be instilled in accounting education and practice to improve ethical standards in the accounting profession.
PERAN BANK INDONESIA TERHADAP PELAKSAANAN KLIRING DALAM EFEKTIVITAS SISTEM PEMBAYARAN ANTAR BANK Hutagalung, Piana Winsky; Damanik, Hotraniati; Br Tohang, Uli Nurhaida; Siallagan, Hamonangan; Hasugian, Chrisnova
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.v8i1.2051

Abstract

This Scientific work the role of Bank Indonesia in the implementation of clearing and the effectiveness of interbank payment systems. Using a descriptive qualitative approach, this research aims to identify and analyze how Bank Indonesia contributes to enhancing customer trust in the payment system. The study also explores the procedures for clearing organized by Bank Indonesia and the effectiveness of the policies implemented. Through literature review and document analysis, this paper concludes that the strategic role of Bank Indonesia is crucial in maintaining the stability of the payment system, and it provides recommendations for better monetary policy development in the future. It is hoped that the findings of this research can provide in-depth insights for policymakers and practitioners in the banking sector.
EFEKTIFITAS SISTEM PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI DAN AKUNTABILITAS TERHADAP KUALITAS LAPORAN KEUANGAN RSUD PETALA BUMI Farwitawati, Reni; Arini, Arini
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.1563

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal dan sistem informasi akuntansi terhadap kualitas laporan keuangan RSUD Petala Bumi dengan akuntabilitas sebagai variabel moderating. Populasi penelitian ini adalah seluruh seluruh pegawai RSUD Petala Bumi. Teknik pengambilan sampel yang digunakan adalah non probability sampling yaitu sampel jenuh. Teknik pengumpulan data yang digunakan adalah kuesioner dengan sumber data menggunakan data primer yang secara langsung memberikan data kepada pegawai RSUD Petala Bumi. Pengujian hipotesis menggunakan model persamaan struktural dengan alat uji menggunakan partial least square (PLS). Melalui analisis regresi berganda ditemukan bahwa terdapat pengaruh sistem pengendalian internal dan sistem informasi akuntansi terhadap kualitas laporan keuangan dengan akuntabilitas sebagai variabel moderating
ANALISIS PENGAMPUNAN PAJAK (TAX AMNESTY) PADA KANTOR PELAYANAN PAJAK MAKASSAR BARAT Andi Lutfi; Bakari, Friansyah; Basar, Nur Fatwa
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.v8i1.1924

Abstract

This research aims to describe the amount of tax revenue, before and after tax amnesty. This research uses quantitative data. The data source used is secondary data, namely the realization of tax revenues and the number of taxpayers at the West Makassar Primary Tax Service Office in 2015-2017 and 2021-2022. The analytical method used is descriptive quantitative, namely explaining tax revenues before and aftertax amnesty. The research results show that the government's tax amnesty program increases tax revenues at the West Makassar Primary Tax Service Office

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