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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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PENERAPAN PEMBAYARAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 PENGALIHAN HAK ATAS TANAH DAN BANGUNAN PADA PT. TIGA MAHAREWA MAKASSAR Adityaningsih, Yuliana; A. Muh Hasyim As'ari; Nurhayani
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.v8i1.2032

Abstract

Tujuan penelitian adalah untuk mengetahui penerapan pembayaran dan pelaporan PPh Final Pasal 4 Ayat 2 atas pengalihan hak atas tanah dan bangunan pada PT. Tiga Maharewa Makassar. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Metode analisis yang digunakan adalah deskriptif kualitatif. Sumber data yang digunakan dalam penelitian ini yaitu data primer dan sekunder. Hasil penelitian yang pemenuhan kewajiban atas PPh Pasal 4 ayat (2) atas pengalihan tanah dan/atau bangunan yang dilakukan oleh PT Tiga Maharewa yaitu PPh final terutang hasil dari DPP dikali dengan tarif sebesar 1%, pemotongan dengan menggunakan bukti potong, penyetoran dilakukan dibeberapa bank yang ditunjuk oleh pemerintah salah satunya dengan menggunakan Surat Setoran Pajak (SSP), dan untuk pelaporan menggunakan SPT Masa serta dilaporkan ke KPP. Dalam pemenuhan kewajiban tersebut, sudah melaksanakan sesuai dengan peraturan perundang-undangan perpajakan yang berlaku.
ANALISIS NON PERFORMING LOAN TERHADAP CAPITAL ADEQUACY RATIO PADA PT BCA Tbk Simanjuntak, Evelyn Angelia; Aurelya Zai, Cindy Tania; Nauli Sinaga, Elisabet Sihol; Silitonga, Cristin Erni Juliani; Sitompul, Ibrani Natasya; 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.v8i1.2036

Abstract

This study aims to analyze the relationship between Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR) at PT Bank Central Asia Tbk (BCA). NPL is an indicator of non-performing loans that reflect credit risk in banking, while CAR reflects the adequacy of capital in bearing financial risks. The results showed that there is a negative relationship between NPL and CAR with a correlation coefficient of -0.520, although it is not statistically significant with a significance value of 0.652 (>0.05). In addition, the coefficient of determination analysis shows that NPL contributes 27.04% to changes in CAR, while the rest is influenced by other factors not examined in this study. This study provides insights for bank management and regulators in improving credit risk management strategies to maintain national banking stability.
ANALISIS PERILAKU NASABAH TERHADAP MINAT BERINVESTASI DEPOSITO PADA BANK BRI Meyken, Meyken; Agnes, Agnes; Ester, Ester; Asmida, Asmida; Roselina, Roselina; 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.v8i1.2041

Abstract

This study aims to analyze the factors influencing Bank Rakyat Indonesia (BRI) customers’ interest in investing in deposits. The examined factors include attitudes, subjective norms, and perceived behavioral control based on the Theory of Planned Behavior (TPB). A quantitative approach was employed, with questionnaires as the data collection instrument. The sample consisted of 100 BRI deposit customers in Medan City, selected using purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings revealed that attitudes, subjective norms, and perceived behavioral control significantly influence deposit investment interest. These findings provide strategic recommendations for BRI to enhance the attractiveness of deposit products through customer education and supportive facilities
ANALISIS KESIAPAN INSTANSI DALAM PENERAPAN PAJAK NATURA (STUDI KASUS PADA KABUPATEN BUTON TENGAH) Marshanda, Ade Linda; Ilham, Surianto; Kartomo, Kartomo
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.v8i1.2061

Abstract

This study aims to analyze the readiness of government agencies in implementing in-kind taxes in accordance with the Regulation of the Minister of Finance (PMK) Number 66 of 2023 in Central Buton Regency. This study uses a qualitative approach with a case study type. Data sources consist of primary data in the form of interviews with government officials and academics, as well as secondary data from regulations, journals, and official documents. Data analysis was carried out using a descriptive-qualitative method with the stages of data reduction, data presentation, and verification. The results of the study indicate that the readiness of agencies in implementing in-kind taxes is still low. This is due to the lack of socialization from the central government, the absence of clear technical guidelines, and limited human resources and infrastructure that support the implementation of this policy. The efforts that have been made by the relevant agencies are still internal and have not reached the stage of effective implementation. Keywords:
PENGARUH PROFITABILITAS, LEVERAGE DAN NILAI PASAR TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD & BEVERAGE DI BURSA EFEK INDONESIA Safitri, Kiki Rezky; Oemar, Fahmi; Salmiah, Neneng
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.v8i2.2072

Abstract

The purpose of this study is to examine how market value, profitability, and leverage affect stock prices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 timeframe. The Price to Earnings Ratio (PER), which measures market value, the Debt to Equity Ratio (DER), which measures leverage, and Return on Assets (ROA), which measures profitability, are the independent variables employed in this study. The stock price is the study's dependent variable. The study employs a quantitative methodology and uses secondary data from firm financial records obtained through purposive sampling. A total of 24 companies were chosen as samples, and 72 observations were made over the course of three years. Panel data regression analysis using the f test, t test, and coefficient of determination (R2) is the data analysis method employed. The findings indicated that market value (PER) has a substantial positive impact on stock prices, profitability (ROA) has a significant positive impact on stock prices, and leverage (DER) has no significant impact on stock prices. At the same time, market value, profitability, and leverage all have a big impact on stock prices. This study offers useful recommendations for both corporate management in controlling variables that impact stock prices and investors in evaluating the firm's financial performance prior to making an investment
Pengaruh Implementasi Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Kinerja UMKM (Studi Empiris: Rokan Hulu) Syahida, Aztyara; Azlina, Nur; Humairoh, Fitri
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.v8i2.2091

Abstract

Abstract: The purpose of this study is to analyze the impact of the implementation of accounting information systems (AIS), the use of information technology (IT) and human resource competencies (HR) on the performance of micro, small and medium enterprises (MSMEs). A total of 100 MSMEs were sampled with data from questionnaires distributed to MSMEs in Rokan Hulu Regency, Riau Province. Multiple linear regression is the method used with the help of SPSS software version 25. The results of the study explain that the implementation AIS and HR had a significant impact on the performance of MSMEs. However, the use of IT doesn’t show a significant impact on the performance of MSMEs.
PENGARUH DEBT TO ASSET RATIO, CURRENT RATIO, TOTAL ASSET TURNOVER, DAN FIRM SIZE TERHADAP RETURN ON ASSET Ayuningrum, Anggrainy Putri; Susilo, Dwi; Wisma, Shinta Riskiana
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.v8i2.2095

Abstract

This research was conducted on manufacturing companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research is based on the fact that companies in the Property and Real Estate sector are seen as having good prospects related to primary needs by the community. This provides opportunities and opportunities that are open to develop so that it can attract investors to make investments. The role of this sector can be used to see the improvement of the economy in a country. This study aims to find out whether Debt to Asset Ratio, Current Ratio, Total Asset TurnOver, and Firm Size have an influence on Return on Asset, either partially or simultaneously. The number of samples that have been used in this study is 93 companies. The sampling technique in this study uses the purposive sampling method, where the researcher selects samples based on the assessment of several characteristics or criteria that have been determined. Data analysis used SPSS Version 20 with test tools, namely Descriptive Statistical Test, Classical Assumption Test (Normality Test, Heteroscedasticity Test, Multicoloniality Test, and Autocorrelation Test), Multiple Linear Regression Test and Hypothesis Test (F Test and t Test). The results of the analysis of this study show that the Debt to Asset Ratio has a negative and significant effect on Return on Asset, the Current Ratio has a negative and insignificant effect on Return on Asset, Total Asset TurnOver and Firm Size have a positive and significant effect on Return on Asset.
ANALISIS SISTEM INFORMASI AKUNTANSI ATAS BARANG LELANG PADA PT. PEGADAIAN CABANG POMALA UNIT TANGGETADA Hikmawati; Turi, La Ode; Ilham, Surianto
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.v8i2.2099

Abstract

study aims to understand the role of accounting information systems for auction goods at PT. Pegadaian Pomala Branch. A qualitative approach was employed in this research, with data gathered through observation, interviews, and documentation. The techniques for analyzing the data include collection, reduction, and conclusion drawing. Findings from the study reveal that the accounting information system's role in managing auction goods at the PT. Pegadaian Pomala Branch Tanggetada Unit has carried out its duties well, and has proven effective in managing and calculating the selling price of auction goods. This system helps reduce credit congestion through systematic and computerized data collection, and ensures transparency and accountability in financial reports. This can be seen when a transaction occurs, it will be directly recorded by the system and must go through authorized approval. Seen from: Auction minutes, daily cash report, auction revenue money, archive documents, and documents for the auction process. Keywords: Systems, Information, Accounting
ANALISIS KINERJA KEUANGAN DAN BIAYA LINGKUNGAN PADA PT HARUM ENERGY TBK PERIODE 2019 – 2023 Wulandari, Anak Agung Ayu Intan; Dewi, Gita Apsari; Krisnadewi, Komang Urip
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.v8i2.2110

Abstract

Abstract: The assessment of a company's financial level can be done by analyzing the company's financial statements. The analysis conducted can be done using ratio analysis. The purpose of this research is to determine the financial performance of PT Harum Energy Tbk in terms of financial ratio analysis. The analysis method used is descriptive quantitative analysis using profitability ratio and environmental cost ratio measurements. Data and information for the research were obtained from the annual report of PT Harum Energy Tbk listed on the IDX. Based on the research results, the profitability ratio has fluctuated but remains above the required ratio, indicating that the financial performance is classified as good. In the environmental cost ratio, there are also fluctuations, but in terms of environmental performance, it is still considered good. This can be seen from the environmental performance awards received from 2019-2023.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM PENETAPAN HARGA JUAL PADA UD. ELFANA MEUBEL Dahlya, Elsa Dinalya; Sabarudin; Bustang
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.v8i2.2111

Abstract

The main purpose of this research determining the costs of production applying full cost pricing to set the selling price at UD. Elfana Meubel. This study employs this study adopted a descriptive qualitative approacch, gathering data through observation, interviews, and document analysyis. The calculation analysis of production costs the full costing method, the following are included all elements off manufacturing costs, comprise raw, material expense, direct workforce expenses, and both fixed and variable factory overhead costs. The results show that applying the Full Costing method provides a more accurate production cost calculasion versus company's previous method. By implementing the Full Costing method, UD. Elfana Meubel can set more competitive selling prices, improve production efficiency, and optimize profitability. This study also recommends that the company enhance financial record-keeping, control overhead costs, and conduct periodic evaluations of its product pricing.process.

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