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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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HUBUNGAN LABA BERSIH, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2021 - 2023 Munika, Rani; Kasmadi, Kasmadi; Pirmansyah, Pirmansyah; Helmiati, Helmiati; Wahyu, Wadri
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.v8i2.2112

Abstract

This study aims to examine the effect of net income, operating cash flow, and company size on dividend policy in LQ45 companies during the period 2021 - 2023. This research uses quantitative methods with secondary data as the source. The sample in this study was 22 using the puosive sampling method. The data analysis technique used is multiple linear analysis. The results showed that simultaneously, independent variables such as net income, operating cash flow, and company size have an influence on the dependent variable, namely Dividend Policy. Partially, net income and company size have a significant effect on dividend policy, while operating cash flow has no significant effect on dividend policy
PERSEPSI TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Uli. S, Desti Monika; Pirmansyah, Pirmansyah; Wahyu, Wadri; Munika, Rani; Oktaviani, Wulan
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.v8i2.2113

Abstract

This study aims to determine the effect of perceptions of tax rates, service quality, and tax knowledge on tax compliance for micro small and medium businesses. This study also deals with the phenomenon of reducing the tax rate of micro small and medium enterprises to zero point five percent. The object of study was the taxpayer of small and medium business in Kampar Regency. The sample used was 158 small and medium micro business taxpayers who were selected using a simple random sampling technique.The study was conducted using primary data through a questionnaire with data analysis through the Structural Equation Model (SEM) approach based on Partial Least Square (PLS) with the WarpPLS 3.0 application program. The results of direct influence testing show that perceptions of tax rates, service quality and tax knowledge affect tax compliance for small and medium micro business taxpayers
AKUNTABILITAS PELAPORAN ALOKASI DANA DESA DI DESA SANI-SANI KECAMATAN SAMATURU KABUPATEN KOLAKA Burhan, Aulia; Kartomo, Kartomo; Surianto, 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.v8i2.2121

Abstract

This study aims to determine the Accountability of Allocation Reporting Village Funds in Sani Sani Village, Samaturu District, Kolaka Regency. This study employs a qualitative research method with a descriptive approach. The research was conducted in Sani-Sani Village, Samaturu District, Kolaka Regency. Data were gathered through observations, interviews, and documentation. The data analysis process involved data collection, data presentation, verification, and conclusion drawing. The findings of this research show that the accountability of Village Fund Allocation (ADD) reporting in Sani-Sani Village, Samaturu District, Kolaka Regency generally complies with the 31 reporting indicators outlined in Ministry of Home Affairs Regulation Number 20 of 2018. However, some inconsistencies remain, particularly in the preparation and consolidation of reports. These issues are primarily due to delays in the reporting process, as the village head typically submits reports in August, resulting in late submission to the sub-district head.
PENGARUH PROFITABILITAS, GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA SEKTOR PERUSAHAAN HEALTHCARE Khotijah, Faradita Sabrina; Fitri, Nadia; Inayah, Nayla Putri; Kusumaningtias, Rohmawati; Kusumaningsih, Ambar
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.v8i2.2126

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki dampak dari profitabilitas, good corporate governance, dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan-perusahaan healthcare yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2019 sampai 2023. Metode yang digunakan adalah regresi linear berganda dengan teknik purposive sampling, yang menghasilkan sampel sebanyak 16 perusahaan. Temuan ini mengindikasikan bahwa profitabilitas dan kepemilikan manajerial memiliki dampak yang baik dan signifikan terhadap kinerja keuangan. Sementara itu, keberadaan dewan komisaris independen memberikan pengaruh positif namun tidak substansial, dan ukuran perusahaan menunjukkan pengaruh negatif yang juga tidak terlalu substansial. Temuan ini mengindikasikan bahwa profitabilitas dan penerapan good corporate governance yang baik melalui kepemilikan manajerial berperan penting dalam meningkatkan kinerja keuangan perusahaan pada sektor healthcare.
AKUNTANBILITAS PENGELOLAAN DANA DESA DI DESA LAWOLIA Pramudiyas, Asrian; Sabarudin, Sabarudin; Chairunnas, Arnadi
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.v8i2.2133

Abstract

Asrian pramudiyas 201830782 faculty of social sciences and economics accounting study program. accountability of village fund management in lawolia village guided by Mr. Sabarudin, SE., MM, AK and Arnadi Chairunnas, SE., M.Acc., Ak., CA., AFA as supervisor II. The purpose of this study is to examine the level of accountability in the management of village funds carried out by the lawolia village government in 2025 The type of research used in this study is descriptive research. with a qualitative approach. Descriptive research is a research method that focuses on describing solutions to actual problems by referring to the data collected. In addition, this study involves the process of presenting, processing, and interpreting data. (Achmadi, Abu and Cholid Narkubo, 2005). Accountability in the Management of funds allocated for villages (ADD) in Lawolia village has been carried out in accordance with applicable provisions. In the planning phase, the village has integrated the principles of participatory and transparent. Meanwhile, in the implementation phase, the principles of transparency and accountability are also implemented. Accountability is reflected in the availability of informative and clear data on the timing of the implementation of physical activity programs funded by ADD, which is supported by the existence of a notice board as a means of transparency in the use of these funds. Keywords: Pbb P2, Admission, Effectiveness
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI DAN TEKNOLOGI KEUANGAN TERHADAP KEBERHASILAN USAHA DENGAN EFIKASI DIRI SEBAGAI VARIABEL MODERATING PADA UMKM KOTA TEBING TINGGI Mukti, Roro Canggih; Hani, Syafrida; Irfan, Irfan
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.v8i2.2134

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan informasi dan teknologi keuangan terhadap keberhasilan usaha dengan efikasi diri sebagai variabel moderating pada UMKM kota Tebing Tinggi. Penelitian ini menggunakan pendekatan kuantitaif dengan kuesioner yang telah di uji validitas dan reliabel diberikan kepada pelaku usaha UMKM Tebing Tinggi, dengan populasi 14.632 responden dengan sampel 100 responden menggunakan rumus slovin. Analasis penelitian menggunakan Strucktur Equation Modelling (SEM) dengan aplikasi smart-PLS 3.0. Hasil penelitian ini menunjukkan penggunaan informasi akuntansi berpengaruh terhadap keberhasilan usaha, teknologi keuangan tidak berpengaruh terhadap keberhasilan usaha, efikasi diri mampu memoderasi dengan memperkuat penggunaan informasi akuntansi terhadap keberhasilan usaha, efikasi diri tidak mampu memoderasi teknologi keuangan terhadap keberhasilan usaha.
PENERAPAN TARGET COSTING DALAM UPAYA MENINGKATKAN EFISISENSI BIAYA PRODUKSI Manalu, Elita Tia Monica; Hia, Resi Restu; Saribu, Ardin Dolok; Zega, Nopitri; Sijabat, Juni Debora; Nainggolan, Jestri Sumerdi; Simatupang, Mula
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.v8i2.2144

Abstract

The main objective of this critical journal is to analyze the advantages and disadvantages of the main journal articles in the application of target costing in an effort to improve production cost efficiency. This study uses a target costing approach which is expected to be an effective production cost control tool. The research method used is the literature study method. The main journal used is "TARGET COSTING: EXPLORING THE CONCEPT AND ITS RELATION TO COMPETITIVENESS" and several other national comparative journals. The results of the study revealed that the Implementation of Target Costing is a crucial strategy in improving the efficiency of the company's production costs amidst increasingly tight market competition, Target Costing allows companies to be more adaptive to changes in consumer needs and tastes. Strategically, Target Costing not only functions as a cost control tool, but also as a managerial approach that is integrated with long-term planning, Target Costing not only functions as a cost control tool, but also as a managerial approach that is integrated with long-term planning. Keywords: Target costing, Efficiency, Production costs, Competitiveness, Cost control
RELEVANSI DAN ADAPTASI SISTEM ABC DALAM LINGKUNGAN BISNIS YANG BERAGAM Sitorus, Aldi; sari Simarmata, Enjelia Nova; Saribu, Ardin Dolok; Hutajulu, Dean Christian; Nainggolan, Suwarni; Hutasoit , Herna; Siahaan, Peggy Vania; Purba , Jessica Anastacia
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.v8i2.2149

Abstract

Tujuan utama dari critical jurnal ini adalah menganalisis kelebihan dan kelemahan dari sistem Activity-Based Costing (ABC), sebagai metode pengelolaan biaya yang semakin banyak diterapkan di berbagai sektor industri. Salah satu keunggulan utama dari ABC adalah kemampuannya dalam mengalokasikan biaya tidak langsung secara lebih akurat, khususnya dalam lingkungan bisnis yang memiliki tingkat keragaman produk dan layanan yang tinggi. Dengan pendekatan berbasis aktivitas, sistem ini membantu perusahaan memahami secara lebih rinci bagaimana sumber daya digunakan, sehingga mendukung pengambilan keputusan yang lebih tepat dan strategis. Selain itu, penerapan ABC juga memungkinkan perusahaan untuk mengidentifikasi aktivitas yang tidak efisien dan mengurangi pemborosan biaya, sehingga meningkatkan efisiensi operasional secara keseluruhan. Namun, di sisi lain, sistem ini memiliki sejumlah kelemahan yang perlu menjadi perhatian. Pertama, biaya implementasi sistem ABC cenderung relatif tinggi karena membutuhkan data yang rinci dan kompleks, serta pengaturan proses yang cukup rumit. Selain itu, pengumpulan data aktivitas yang akurat menjadi tantangan utama, terutama dalam lingkungan bisnis yang dinamis dan beragam, di mana perubahan aktivitas harus selalu diperbarui dan disesuaikan. Beberapa organisasi juga menghadapi resistensi internal terhadap penerapan sistem ini karena dianggap memerlukan perubahan proses kerja dan budaya organisasi. Di samping itu, sistem ABC terkadang dianggap kurang responsif dalam situasi industri yang sangat dinamis dan cepat berubah, seperti industri fast-moving consumer goods, di mana keputusan harus diambil secara cepat. Meskipun memiliki kekurangan, sistem ABC tetap dianggap sebagai alat yang sangat bernilai untuk meningkatkan akurasi pengelolaan biaya, asalkan perusahaan mampu menyesuaikan dan mengimplementasikannya secara efektif sesuai karakteristik dan sumber daya yang dimiliki. Dengan demikian, keberhasilan penerapan ABC sangat tergantung pada pemahaman mendalam tentang aktivitas perusahaan serta kesiapan sumber daya untuk mendukung proses tersebut.
PENGARUH DANA PIHAK KETIGA TERHADAP LABA BERSIH PT BANK BCA DIGITAL (BLU) PERIODE 2022-2024 Sabella, Maria Emily; Pandjaitan, Shilo Hasiholan; Manurung, Elizabeth Tiur
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.v8i2.2150

Abstract

This study aims to measure the impact of Third Party Funds components, namely demand deposits, savings, and time deposits, on the Net Profit of PT Bank Digital BCA (Blu) for the period January 2022 to December 2024. Using a quantitative approach, monthly time series data were processed using multiple linear regression. The independent variables consist of the values of demand deposits, savings, and time deposits; the dependent variable is Blu's Net Profit. The regression model was tested through classical assumptions: linearity, normality of residuals, homoscedasticity, independence of residuals (no autocorrelation), and non-multicollinearity (with Variance Inflation Factor and condition number). The results of the analysis show that savings have a positive and significant effect on net profit (β = 0.0378; p < 0.01), while time deposits have a negative significant effect (β = -0.01286; p < 0.05). The demand deposit variable does not provide a significant contribution to the model. Keywords: Third Party Fund, Demand Deposit, Saving, Time Deposit, Net Profit.
EVALUASI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUM DESA) DI KABUPATEN MALUKU BARAT DAYA Litualy, Janet W.; Leiwakabessy, Theophilia F.F.; Leunupun, Engrith G.
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.v8i2.2164

Abstract

This study aims to evaluate how the management of financial reports of Village-Owned Enterprises (BUM Desa) in Southwest Maluku Regency. This study is a type of qualitative research using a descriptive approach. This study was conducted on 4 Village-Owned Enterprises in Southwest Maluku Regency by focusing on active Village-Owned Enterprises and those that have accountability reports and 4 selected BUM Desa, namely BUM Desa Laiwiaru, Ralmida, Ina Day and Leurana, by also collecting data on all Village-Owned Enterprises through the Village Community Empowerment, Population Control and Family Planning Service (DPMDPPKB). The results of this study indicate that BUM Desa Lawiaru and BUM Desa Ralmida and 18 other BUM Desa that are active in financial management are still not in accordance with the principles of SAK EMKM, some have not even recorded and reported their finances at all. Meanwhile, for BUM Desa Ina Day and BUM Desa Leurana which have implemented BUM Desa financial management very well starting from the Planning, Implementation, Administration and Accountability Stages have been carried out and are in accordance with accounting standards.

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