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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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PAJAK REKLAME DAN PENDAPATAN ASLI DAERAH 5 WILAYAH JAKARTA Annisa Putri Rahmadani; Hurian Kamela
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.v8i1.1979

Abstract

The purpose of this study is to analyze the effectiveness level and contribution rate of billboard tax revenue in 2023 based on the Jakarta Governor Regulation (Pergub) No. 12 of 2023 regarding the Second Amendment to Governor Regulation No. 27 of 2014 on the Determination of Billboard Rental Value as the Basis for Billboard Tax Assessment. This regulation was issued as a part of the economic recovery efforts post-COVID-19 pandemic and aims to optimize billboard tax revenue. Various incentives offered in this regulation are expected to boost Jakarta's billboard tax revenue. Previously, in 2022, the Jakarta Provincial Government issued Governor Regulation No. 24 of 2022 concerning the First Amendment to Governor Regulation No. 27 of 2014. However, billboard tax revenue in 2022 fell short of the set target. In response, the Jakarta Provincial Government issued Governor Regulation No. 12 of 2023 to enhance the achievement of the billboard tax revenue target. As a result, the effectiveness level of billboard tax revenue this year reached 107.41%, with a contribution rate of 2.26%.
GREEN ACCOUNTING DALAM KAJIAN THEORY OF REASONED ACTION Praditha, Riza; Mande, Henni
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.v8i1.1988

Abstract

Penelitian ini bertujuan untuk menguji sikap atas perilaku pelaku usaha kuliner dan norma subjektif terhadap penerapan konsep green accounting melalui pendekatan Theory of Reasoned Action. Desain penelitian ini adalah penelitian campuran (mixed-method) antara pendekatan kuantitatif dan kualitatif. Populasi dalam penelitian ini adalah pelaku UMKM sektor kuliner di Makassar. Sampel diambil menggunakan teknik convenience sampling sebanyak 68 orang pelaku usaha sebagai responden. Selain itu, terdapat pula 6 orang pelaku usaha yang menjadi informan dalam teknik depth-interview. Analisis data kuantitatif dilakukan dengan analisis regresli linear berganda sedangkan data kuliatatif dianalisis dengan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa sikap atas perilaku tidak menunjukkan adanya pengaruh terhadap minat atau keinginan pelaku usaha dalam menerapkan green accounting. Sebaliknya norma subjektif justru mempengaruhi keinginan pelaku usaha. Salah satu bentuk norma subjektif yang mempengaruhi adalah estetika penggunaan bahan dan alat ramah lingkungan mampu mempengaruhi pelaku usaha dalam berupaya melestarikan lingkungan dan sosial melalui penerapan green accounting.
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP SIKLUS PERSEDIAAN BARANG JADI PADA PT. GOLDEN AGIN NUSA Mulyadi, Dodi; Setiawan, Ade Budi; Susandra, Farizka
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.v8i1.1992

Abstract

Finished goods inventory is an important component in the operational management of manufacturing companies because it is directly related to smooth production, fulfilling consumer demand, and accurate financial reports. Therefore, effective internal control is very necessary to ensure inventory management runs well, avoid misuse, and minimize the risk of recording errors. In implementing an internal control system, there needs to be a basis that can be used as a reference, one of which is COSO (Committee of Sponsoring Organizations). COSO has 5 (five) internal control components, namely control environment, control activities, risk assessment, information and communication and supervision. This research aims to determine the application of the internal control system to the finished goods inventory cycle at PT. Golden Agin Nusa and knowing the suitability of implementing an internal control system for finished goods inventory at PT. Golden Agin Nusa with COSO theory. The data analysis method in this research uses a qualitative descriptive analysis method, namely by reviewing and examining, then presenting and explaining the data obtained to obtain a clear and complete description regarding the internal control treatment carried out by PT. Golden Agin Nusa. The research results show that the internal control system for the finished goods inventory cycle at PT. Golden Agin Nusa as a whole is quite suitable for implementation in accordance with internal control theory based on COSO, although there are a few shortcomings in the organizational system, where there is no separation of the functions of receiving and storing finished goods inventory which is carried out by one section only, and the delivery of information related to inventory is not yet effective.
PENERAPAN AKUNTANSI SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA PEKANBARU Nuraini, Nuraini; Piliang, Arfah; Alqorni, Nisa; Irawan, Candra; Rasmon, Rasmon
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.v8i1.2001

Abstract

The purpose of this study is to find out whether MSMEs in Binawidya District, Pekanbaru City have implemented SAK EMKM in compiling financial statements. The researcher used purposive sampling in obtaining research samples. Where the informants involved in this study are MSME owners/managers consisting of 35 business actors. Data collection was carried out by interview and documentation techniques. The result of this study is that the MSMEs studied have not implemented SAK EMKM in the preparation of financial statements. MSME actors only make business activity reports consisting of recording income and expenses in accordance with the understanding of each MSME owner.
MEKANISME GOOD GOVERNANCE, INTERNET BANKING, DAN RETURN ON ASSET TERHADAP FINANCIAL SUSTAINABILITY, DIMODERASI OLEH KUALITAS AUDIT PADA PERBANKAN DI INDONESIA PERIODE 2021-2023 Indarti, Indarti; Aljufri, Aljufri; Oemar, Fahmi
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.v8i2.2004

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Mekanisme Good Governance, Internet Banking, dan Return on Asset terhadap financial sustainability, dimoderasi oleh kualitas audit pada perbankan Di indonesia periode 2021-2023. 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 2021-2023. Metode pengambilan sampel dilakukan dengan menggunakan purposive sampling, berdasarkan kriteria data penelitian yang ditetapkan adalah Bank Umum yang ada di Indonesia periode 2021-2022. Teknik Analisis penelitian ini menggunakan analisis regresi berganda. Hasil pada penelitian ini adalah secara parsial Mekanisme Good Governance, Internet Banking, dan Return on Asset berpengaruh terhadap Sustainable Finance. Secara simultan variabel Mekanisme Good Governance, Internet Banking, dan Return on Asset berpengaruh terhadap Financial Sustainability. Hasil penelitian untuk moderasi diperoleh bahwa Kualitas Audit mampu memoderasi pengaruh Good Governance dan ROA terhadap Financial Sustainability, namun kualitas audit tidak mampu memoderasi pengaruh Internet Banking terhadap Financial Sustainability.
PENGARUH KEJELASAN SASARAN ANGGARAN, KOMPETENSI SUMBER DAYA MANUSIA DAN MOTIVASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA SKPD PEMERINTAH KOTA BUKITTINGGI) Nadia triwahyuni; Desiyanti Rifayani
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.v8i1.2017

Abstract

This research aims to obtain empirical evidence in the form of the influence clarity budget targets, human resource competence and motivation on the accountability of government agency performance in Kota Bukittinggi. This research was carried out at Kota Bukittinggi SKPDs which the total number was 30 SKPD with 87 respondents. The technique of collecting data used survey techniques, namely by distributing questionnaires which will be given directly to respondents. The results of this research showed that clarity of budget targets and human resource competence has positive effect on the accountability of government agency performance. Meanwhile, the work motivation variable has no effect on the accountability of government agency performance carried out at the Bukittinggi SKPD.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO PROFITABILITAS PADA BANK BRI YANG TERDAFTAR DI BEI PERIODE 2019 – 2023 Silaban, Nurlela; Simamora, Dian Sinar; Marpaung, Angel Lasmauli; Togatorop, Pasia; Panjaitan, Ika Fitriani; Hasugian, Chrisnova; 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.v8i1.2021

Abstract

Assessment of the financial level of a company can be done by analyzing the company's financial statements. To find out whether the company's financial condition is in good condition, various analyzes can be carried out, one of which is ratio analysis. The purpose of this study was to determine the financial performance of BRI Bank in terms of financial ratio analysis. The analysis method used is descriptive quantitative analysis using the measurement of profitability ratios. Research data and information obtained from the financial statements of Bank BRI listed on the IDX. Based on the profitability ratio of this study, the financial performance of BRI bank in 2019-2023 experienced a fairly good level when viewed from return on assets and return on equity in 2020 while in 2023 the profitability ratio value was in the highest position both in return on assets and return on equity. Keywords: Financial Performance, ROA, ROE, Bank BRI
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT SUKU BUNGA DEPOSITO BERJANGKA PADA BANK UMUM INDONESIA: STUDI LITERATUR Rajagukguk, Eska H; Manurung, Valentina; Enjel Sitinjak, Dian Mika; Siallagan, E. Hamonangan; Hasugian, Christnova
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.v8i1.2022

Abstract

This research aims to analyze the factors influencing the interest rate of time deposits in commercial banks through a literature review approach. The time deposit interest rate is one of the crucial instruments in the banking sector, reflecting the cost of funds for banks and influencing customer decisions in saving. In this study, we identify various factors contributing to interest rate determination, including macroeconomic conditions, monetary policy, interbank competition, and liquidity risk. Furthermore, this research also discusses the role of inflation and market expectations on time deposit interest rates. By analyzing existing literature, this research is expected to provide deeper insights into the dynamics of time deposit interest rates and their implications for bank asset and liability management. The findings of this research can serve as a reference for practitioners and academics in understanding the factors influencing deposit interest rates, and assist banks in formulating more effective interest rate setting strategies
PENENTUAN HARGA JUAL KAMAR MELALUI IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM PADA HOTEL NEW AYUDA 2 Lestari, Destiana Puji; Afif, M. Nur; Triwidatin, Yuppy
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.v8i1.2023

Abstract

Activity Based Costing is a method that can reduce cost distortions because it is caused by traditional cost accounting calculations. The calculation of the selling price of rooms at the New Ayuda 2 Hotel still uses traditional methods. The research is aimed at knowing how the difference in the calculation of selling prices between the Traditional method and the ABC Method. The data analysis method used in this study is a qualitative descriptive analysis with the calculation of the basic formula for determining the cost of goods using the Activity Based Costing method. The results of this study show that the calculations used at the New Ayuda 2 Hotel are still overcosting and undercosting when compared to the ABC system, because calculations using traditional methods only use one cost driver so that there are many cost distortions and result in irrelevant selling price calculations. Companies should reevaluate the cost-charging system in determining the selling price of rooms. Keywords: ABC Method, Traditional Method, Selling Price
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAN KEUANGAN DESA DI DESA LEBANI KECAMATAN MAIWA KABUPATEN ENREKANG: Indonesia Zarina
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.v8i1.2029

Abstract

This Reaarch aimend to study the role of Villange apparatus on Accountability for village financial management in Lebani Village, Maiwa Sub-distict, Enrekang Regency. The date were collected thorough questionnaire and documentation. The sample of this research was 14 people involved in accountabiliy for village financial management. The datw was analyzed usinf descripstive Quantitative Analysis. The Result of this research showed that the role of Village apparatus on accuntability for village financial management already had a role that can be seen in stages of pleanning, implementation, administrasi, reporting, and accountability in accordance with the domestic Government Regulation number 113 on 2014. Keywords : The role of Village Apparatus, Accountability for Village Financial Management

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