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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 PENGARUH BEBAN PERSEDIAAN ROTI KADALUARSA TERHADAP LABA BERSIH PT NIPPON INDOSARI CORPINDO Tbk. Aisyah, Shiva Fitri; Suhardi, Sabina Revaliany; Fransisca, Helena; 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.v8i2.2167

Abstract

The study analyzes the effect of expired bread inventory expenses on the net income of PT Nippon Indosari Corpindo Tbk. The author uses a quantitative approach through linear regression analysis to examine the relationship between expired bread inventory expenses as the independent variables and net income as the dependent variable. The data analyzed cover the period from 2017 (Q3 and Q4) to 2024. The regression results reveal a positive and statistically significant relationship, with a coefficient of 0.8045 and a p-value of 0.0005. These findings indicate that an increase of one unit in expired bread inventory expenses is associated with an increase of approximately 0.8045 units in net income. This suggests that the management of expired inventory expenses may contribute positively to the company's financial performance.
ANALISIS PERUBAHAN CURRENT RASIO PADA PT. ULTRA JAYA SEBELUM, SAAT, SETELAH PANDEMI COVID-19 Anastasia, Cindy; Wijaya, Lauren; 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.v8i2.2171

Abstract

This research aims to analyze changes of the current ratio of leading dairy industry company in Indonesia, namely PT. Ultra Jaya Milk Industry And Trading Company, Tbk before, during, and after COVID-19 pandemic. In order to ascertain the pandemic impact on the company's current ratio, the data calculated in three period: before (2017–2019), during (2020–2021), and after (2022-2024) pandemic. This study uses before pandemic as a baseline by testing 30 data of company financial statements listed on the Indonesia Stock Exchange in 2017-2024. This research tested by regression analysis on historical data using SPSS software to identifies pandemic effect on the resulting current ratio. The result shows that during the pandemic, the decrease of current ratio with a P-value 0,028 have a significant effect compared to before pandemic. Meanwhile, after pandemic shows that the decrease of current ratio is no longer significant with P-value 0.197. Keywords: Current Ratio, Current Assets, Current Liabilities, COVID-19 Pandemic, Liquidity Management.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Ananta, Putri; Triani, Neks; Kumalasari, 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.v8i2.2172

Abstract

This research investigates the influence of profitability and solvency in stock returns in banking institututions listed on the Indonesia stock exchange (IDX) between 2019 and 2023. Employing a quantitative approach, the study uses secondary data sourced from the financial statements of listed banks over that period. Data analysis was conducted using multiple linear regression with the assistance of Spss version 29. The findings reveal that return on asset (ROA) and return on equity (ROE) each have a statistically significant effect on stock returns, with p-values of 0.014 and 0.001, respectively both well below the 0.05 threshold. Additionally, earnings per share (EPS) emerged as a strong contributing factor, showing a p-value of 0.010. in the context of solvency, the debt t equity ratio (DER) also demonstrated a meaningful impact on stock returns, with a confidence level of 95%. The robustness of the model is further supported by the overasll low p-value, affirming the relevance of the these financial indicators in predicting stock return behavior. Keywords: Profitability, Solvency, stock Return, Banking sector, Indonesia Stock Exchanges
ANALISIS PERAN BADAN USAHA MILIK DESA (BUMDes) DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) DESA DI KOTA AMBON Wattiheluw, Nur ‘Ain Unsari; Loupatty, Linda Grace
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.v8i2.2179

Abstract

This study aims to analyze the role of Village-Owned Enterprises (BUMDes) in achieving the Village Sustainable Development Goals (SDGs) in Ambon City, with a focus on four main pillars: social development, economisdevelopment, environmental sustainability, and legal and governance systems. The research employs a descriptive qualitative approach, with data collocted through in-depth interviews, observation, and documentation of five BUMDes across five districts in Ambon City: Nusaniwe District (BUMDes Gideon Nusaniwe Sakti), Sirimau District (BUMDes Rurehe), Leitimur Selatan District (BUMDes Rajunohitipori), Teluk Ambon Baguala District (BUMDes Waipipi), and Teluk Ambon District (BUMDes Waisarot). The findings reveal that BUMDes play a vital role and have a positive impact on the realization of the four SDGs pillars. BUMDes contribute to poverty reduction by creating job opportunities, promote local economis growth through microenterprise development, initiate environmental conservation programs, and strengthen transparency and accountability in village governance. However, several challenges remain, including limited capital, low managerial capacity, and lack of innovation. Therefore, greater support from the government, private sector, and academia is needed to enchance the effectiveness of BUMDes in achieving sustainable village development goals. Keyword: bumdes, village sdgs, social development pillar, economic development pillar, environmental development pillar, legal and governance pillar
ALTERNATIF PENJUALAN AGUNAN EMAS UNTUK MENAIKKAN HARGA DALAM RISIKO GAGAL BAYAR DI PEGADAIAN SYARIAH ATMO, PALEMBANG Herlina, Herlina; Siska, Emi Yulia; Janati, Nurlaili
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.v8i2.2186

Abstract

Customers often experience the risk of default in a financing due to weakened financial conditions. The purpose of the research is to select sales that maintain the value of the collateral so that it is not valued lower than the market price. This research uses a qualitative approach with a comparative level of explanation and is field research. The type and strategy of research findings are case studies. The place of research was at Atmo Sharia Pawnshop Palembang and several gold shops in the Megahria area of Palembang. The process of taking, collecting, and analyzing data is carried out simultaneously by conducting observations, interviews, and field tests on several relevant and accurate cases. The results showed that with the risk of default experienced by customers, the collateral must be sold to cover the outstanding. Customers who face this condition usually automatically sell the collateral to the financial institution that finances it, in this case Pegadaian Syariah. The fact that occurs in the field is that there is a price difference between the selling value in the market (gold shop) and the estimated value in the pawnshop. The customer should first conduct a survey of the fair market value of the collateral and determine the alternative of selling the collateral in the right place, namely the gold shop. The method used by the customer is to deal with the pawnshop staff in the form of a proposal to sell the collateral on the market. With the approval of the pawnshop, then bargain with the gold shop to see the condition of the collateral in the pawnshop and immediately make a transaction. This step is a safe and appropriate way for all three parties, namely the pawnshop, the customer, and the gold shop. From the discussion, it can be concluded that customers must be observant in updating the price or market value of the collateral and be able to determine alternative places to sell collateral properly and accurately. Keywords: Pawnshop, Syariah, Collateral, Gold, Sales.
ANALISIS AKUNTABILITAS, TRANSPARANSI DAN PENERAPAN ISAK 35 PADA PENGELOLAAN KEUANGAN MASJID JAMI ATH-THAYYIBAH Auliah, Firdah; Manalu, Theresia Yosevani; Irwansyah, Dea Putri; Nabila, 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.v8i2.2187

Abstract

This study aims to analyze the application of accountability, transparency and ISAK 35 in the financial management of the Jami' Ath-Thayyibah Mosque. Mosques as non-profit entities have moral and social responsibilities in preparing accountable and transparent financial reports. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, documentation, and field surveys. The results showed that the mosque management has implemented some of the principles of accountability, such as the preparation of the annual budget, reporting to the congregation and the foundation, and preparing the annual financial report. However, the internal monitoring system and performance evaluation have not been formally implemented. In the aspect of transparency, access to information to the congregation and involvement in budget planning have been carried out, but have not been supported by a legal framework and independent audits. In addition, the financial statements prepared are still limited to a recap of cash in and out, without reference to the reporting structure of ISAK 35 standard. The main obstacle lies in the limited human resources and the lack of technology utilization. The findings recommend increasing human resource capacity and digitizing reporting to strengthen accountability and transparency in religious institutions.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA (STUDI KASUS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2023) Anton Sugiarto; Friyani, Rita
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.v8i2.2188

Abstract

The purpose of this study was to examine the effect of financial ratios on earnings growth. The population of this study is Banking Companies listen on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The sampling technique used in this study is purposive sampling technique, which is a sample determination technique by selecting samples according to certain criteria. This study used 20 companies as samples, with an observation time of four years so that there were 80 obsevation data. This study uses secondary data sourced from the company’s annual report. In this study the data analysis technique uses multiple linier regression analysis. The results of hypothesis testing show that simultaneously Current Ratio, Cash Ratio, Return On Assets, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio, and Total Assets Turn Over affect profit growth. Partially Current Ratio, Cash Ratio, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio have no effect on profit growth while Return On Assets and Total Assets Turn Over affect profit growth. Keywords: Current Ratio, Cash Ratio, Return On Assets, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio, total Assets Turn Over, Profit Growth
STRATEGI PENGURANGAN BIAYA UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF PERUSAHAAN Mezsas Purba, Yudha Sadry; Harefa, Cakra Famati; Manalu, Dauster; Saribu, Ardin Dolok; Ambarita, Neibi Ezenia; Siagian, Marianto Yus; Simanjuntak, Sherlyna; Yana Br Ginting, Audira Hendri
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.v8i2.2189

Abstract

The main objective of this paper is to analyze the relevance of cost reduction strategies as a cost management approach in improving the competitive advantage of companies. Cost reduction strategies, such as target costing, activity-based costing, and kaizen costing. This study focuses on the target costing approach. Target costing is a cost management method that starts from determining the selling price based on market needs, then setting a target cost to achieve the desired level of profit. With this approach, companies can design efficient products from the early stages, without sacrificing quality and still meeting consumer expectations. The study was conducted through literature studies and reviews of major journals and various other supporting sources. The results of the analysis show that target costing is not only effective in reducing production costs, but also encourages innovation, collaboration between divisions, and strong market orientation. This strategy is very relevant to be applied to industries facing high cost pressures and tight competition. Thus, target costing has proven to be a strategic tool in creating efficiency as well as sustainable competitive advantage. Keywords: Target costing, Cost reduction, Competitive advantage, Efficiency, Cost strategy
ANALISIS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN KOLAKA Sulqifly, Sulqifly; Sabarudin, Sabarudin; 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.v8i2.2191

Abstract

Analysis of Government Agency Performance Accountability Reports at the Kolaka Regency Education and Culture Office The purpose of this study was to analyze the Government Agency Performance Accountability Report (LAKIP) at the Kolaka Regency Education and Culture Office. The research approach used in this study is to use a qualitative approach. This research was conducted at the Culture and education office of Kolaka Regency which is located at Jalan Pemuda No. 181, Kolaka District, Kolaka Regency, Southeast Sulawesi Province. The time in this research was conducted from November 2024 to January 2025. . The data sources used in this study were primary data and secondary data. Data analysis was carried out using Descriptive Qualitative methods (describing and explaining) Performance accountability at the Kolaka Regency Education and Culture workplace. The study’s findings indicated that the realization of performance achievements in 2023 showed that: (1) the Expected Years of Schooling target in 2023 was 13.75% while the realization was 13.95%, (2) the Average Years of Schooling target was 9.25% while the realization was 9.06%, and (3) the Percentage of Arts and Culture Centers target was 50.00% while the realization was 52.03%. In addition, the success in realizing the predetermined performance targets is inseparable from the hard work of the Service Office. Keywords: Analysis, Report Accountability, Performance
PENGARUH LABA PERUSAHAAN TERHADAP HARGA SAHAM PADA PT. BANK RAKYAT INDONESIA TBK. TAHUN 2016-2023 Dumanauw, Ecclesia Natalia; Nurzahrani, Siti Fathiyyah; Gandi, Georgiana Charisima; 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.v8i2.2192

Abstract

This study analyzes the effect of profit on the stock price of PT Bank Rakyat Indonesia Tbk. The author uses a quantitative approach through linear regression analysis to test the relationship between company profit as an independent variable and stock price as a dependent variable. The data analyzed covers the period 2016 to 2023. Keyword: PT. Bank Rakyat Indonesia Tbk, Profit, Stock Price, Linear Regression Analysis, Financial Performance.

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