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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 BIAYA PRODUKSI DAN HARGA JUAL CPO (CRUDE PALM OIL) DALAM MENINGKATKAN LABA BERSIH PADA PT DAMAI JAYA LESTARI Julfikar, Julfikar; Sabarudin, Sabarudin; Syahrir, Sasmita Nabila
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.v8i2.2338

Abstract

This study aims to examine how production costs and selling prices of CPO influence the net profit of PT Damai Jaya Lestari. A qualitative research approach is utilized, employing both primary and secondary data sources. Data collection was conducted through interviews, documentation, and review of financial reports concerning production costs and selling prices of CPO. The analysis was performed using descriptive methods; the qualitative descriptive technique was applied to portray the actual condition of the research subject based solely on observable facts. The findings reveal that annual production costs tend to rise due to high expenditures incurred during the production process, consequently leading to an increase in the quantity of CPO available for sale. Similarly, the selling prices of CPO have also escalated annually as production volumes grow, and increased sales revenue consequently bolsters the net profit achieved by the company. In summary, production costs and the volume-based selling price of CPO both exert an impact on the net profit. Keywords: Production Costs, Selling Prices and Net Profit.
ANALISIS TINGKAT PENDAPATAN PADA USAHA SARANG BURUNG WALET DI DESA ONEEHA KEC. TANGGETADA KAB. KOLAKA Selfiana, Selfiana; Turi, La Ode; Syahrir, Sasmita Nabila
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.v8i2.2339

Abstract

The results of this study indicate that the Analysis of Income Levels in Swallow Nest Businesses in Oneeha Village has increased in the last three years, with an average income that continues to increase every year. The income obtained by entrepreneurs not only meets economic needs, but also shows success in business management and increasing production. And the factors that influence the level of income in the swallow nest business in Oneeha Village, namely the availability of job opportunities, skills and expertise, motivation, work tenacity and the amount of capital used. Job opportunities that provide benefits to the community, as well as skills in nest management and market understanding are very important for business success. Motivation and work tenacity are the main drivers in facing challenges, while sufficient capital is needed to build supporting infrastructure. The combination of these factors contributes significantly to increasing the income of swallow nest entrepreneurs. Keywords: Cost, Income Level, Swallow Nest Business
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP FINANCIAL STABILITY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Siregar, Inova Fitri; Rasyad, Rinayanti; Onasis, Dini
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.v8i2.2307

Abstract

Di Indonesia regulasi seperti Peraturan Otoritas Jasa Keuangan (POJK) Nomor 51/POJK.03/2017 mewajibkan perusahaan publik untuk melaporkan kinerja keberlanjutan. Regulasi ini menekankan bah wa penting keselarasan antara aspek ekonomi, sosial dan lingkungan hidup untuk menjaga stabilitas ekonomi yang inklusif. Penelitian menunjukkan bahwa perusahaan dengan skor ESG yangg tinggi lebih mampu dalam mengelola risiko eksternal, seperti perubahan iklim dan ketegangan sosial, yang pada akhirnya meningkatkan stabilitas keuangan perusahaan. Metode dalam penelitian ini adalah menggunakan purposive sampling ,dimana penetuan sampel menggunakan beberapa kriteria yaitu perusahaan yang masuk dalam laporan keberlanjutan, kemuadian perusahaan yang mempunyai atau mengeluarkan biaya lingkungan dalam bentuk biaya program bina lingkungan Penelitian ini memberikan sejumlah implikasi penting, baik dari sisi praktik maupun pengembangan kebijakan. Temuan bahwa ESG memiliki pengaruh signifikan terhadap financial stability menegaskan pentingnya integrasi faktor lingkungan, sosial, dan tata kelola ke dalam strategi korporasi. Bagi manajemen perusahaan, hasil ini menjadi dorongan untuk meningkatkan komitmen terhadap keberlanjutan sebagai bagian dari mitigasi risiko keuangan jangka panjang. Perusahaan dengan skor ESG yang tinggi cenderung lebih resilient terhadap guncangan ekonomi, memiliki akses pembiayaan yang lebih baik, dan mampu menjaga keberlangsungan operasional dalam jangka panjang. Kata Kunci : Environmental, Social, And Governance (ESG), Financial Stability
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG DENGAN PROGRAM ASSCEND ENTERPRICE RESOURCE PLANNING (AERP) PADA PT SINAR PRIMA LESTARI Pangaribuan, Corry Lucky; Samosir, Hendrik E.S; Lumban Gaol , Vebry M
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.v8i2.2385

Abstract

This study aims to analyze the effectiveness of the internal control system on merchandise inventory through the implementation of the Asscend Enterprise Resource Planning (AERP) program at PT Sinar Prima Lestari. A reliable internal control system is essential to ensure the accuracy of inventory data and to minimize the risks of loss, fraud, and recording errors. This research employ ys a descriptive qualitative method, with data collected through observation, direct interviews with relevant personnel, and system documentation. The results indicate that the implementation of the AERP system has supported the effectiveness of the company’s internal control by enabling automated recording, transaction authorization features, and real-time interdepartmental integration. The program has improved efficiency, transparency, and reduced manual errors in inventory management. However, some weaknesses were identified in practice, such as delayed data input and dependence on manual supervision. Overall, the internal control system based on AERP at PT Sinar Prima Lestari has been reasonably effective but still requires improvement in terms of user discipline and regular training.
ANALISIS SISTEM PENILAIAN PERSEDIAAN BARANG DAGANG (Studi Cenningrara Store di Kecamatan Poleang) Samsiar, Samsiar; Sabarudin, Sabarudin; Bustang, 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.v8i2.2390

Abstract

This study aims to analyze the inventory accounting system implemented by Cenningrara Store. With a qualitative approach, this study explores information about the effectiveness of the existing system. The results of the study indicate that Cenningrara Store uses a manual-based perpetual recording system that allows the company to find out the amount of physical inventory. The assessment method applied is FIFO (First In First Out), where the first goods entered will be sold first. This study also compares two inventory recording methods, namely FIFO and the weighted average method. This analysis reveals that the accounting system implemented has been running effectively, although there are still several aspects that need to be improved, especially in terms of supervision and evaluation to avoid recording errors. This study is expected to contribute to the development of accounting systems in trading companies, as well as being a reference for further research in the field of inventory accounting
ANALISIS PENERAPAN COSO FRAMEWORK TERHADAP KEBERHASILAN SISTEM PENGENDALIAN INTERNAL SIKLUS PRODUKSI PT. YONGJIN JAVASUKA GARMENT FACTORY II Safitri, Intan Kusdiana; Setiawan, Ade Budi; Hutomo, Yoyok Priyo
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2239

Abstract

This study aims to analyze the effect of implementing the COSO Framework on the success of the internal control system in the production cycle at PT. Yongjin Javasuka Garment Factory II. The research method used is quantitative with a descriptive approach. Data were collected by distributing questionnaires to 100 respondents of production employees. The results of the analysis show that partially and simultaneously, the five COSO components, namely the control environment, risk assessment, control activities, information and communication, and supervision have a significant effect on the success of the internal control system in the production cycle. The R square value of 0.853 indicates that 85.3% of the variation in the success of the internal control system is explained by these variables. The implications of this study emphasize the importance of implementing the COSO framework as a whole to improve efficiency, effectiveness, and compliance in the production process. Keywords: COSO Framework, Internal Control System, Production Cycle, Effectiveness, Efficiency
IMPLIKASI KINERJA HISTORIS EKUITAS, PROFITABILITAS, DAN STRUKTUR ASET TERHADAP PREDIKSI KESEHATAN FINANSIAL LIMA BUMN KARYA TERBESAR PERIODE 2019-2024 Riansyah, Rhonny; Alchudri, Alchudri; M. Nuh, Zulkifli; Hasanah, Nur
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2289

Abstract

Abstract: This study was conducted on the historical financial health prediction of five Indonesian State-Owned Enterprises known as BUMN Karya which are the largest BUMN Karya for the period 2019-2024, which was triggered by the Indonesian government's plan to address the financial health problems of BUMN Karya through additional capital and mergers of these companies. In this context, this limited prediction study aims to determine whether equity, profitability and assets structure affect the financial health of the five largest BUMN Karya and are expected to be used as considerations in decision making among various decision alternatives. Data analysis uses panel data regression. The results of the study conclude that equity and profitability have a positive and significant effect, while asset structure has a negative and significant effect on the financial health of the five largest BUMN Karya. Simultaneously, the three independent variables have a positive and significant effect on the financial health of the five largest BUMN Karya.
PENGARUH PENGETAHUAN PAJAK DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI RUMAH BUMN KOTA BOGOR DENGAN E-BILLING SEBAGAI VARIABEL MODERASI Nurul Hidayah, Asshafa Dwia; Lasmana, Andy; Hambani, Susy
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2315

Abstract

This research is motivated by the low level of compliance of MSME taxpayers in making tax payments on time, even though various facilities have been provided by the government, one of which is through the application of e-billing. The purpose of this study is to examine the effect of tax knowledge and tax awareness on MSME taxpayer compliance at the Bogor City Rumah BUMN with e-billing as a moderating variable. The variables were developed based on the Theory of Planned Behavior (TPB) theory. The population in this study are MSMEs under the auspices of Rumah BUMN that have used e-billing in their tax payments. Determination of the sample of this study using the Slovin formula, with a total of 267 MSME respondents. Data collection was carried out by distributing questionnaires using Google Form and directly to MSMEs who were respondents. The data processing tool used SmartPLS Version 3.0 by testing the inner and outer models. The results showed that tax knowledge has a positive and significant effect on taxpayer compliance, tax awareness has a positive and significant effect on taxpayer compliance, and e-billing has a positive effect on taxpayer compliance. In addition, e-billing moderates the relationship between tax knowledge and tax awareness on taxpayer compliance, but the moderation that occurs weakens the relationship between tax awareness and taxpayer compliance Keywords: Tax knowledge, tax awareness, taxpayer compliance, e-billing
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2024 Putri, Azizah Syafira; Afif, M. Nur; Melani, Maria Magdalena
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2316

Abstract

This study aims to analyze the impact of company size, profitability, and leverage on corporate social responsibility (CSR) disclosure in non-primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Secondary data were obtained from the financial statements and sustainability reports of sample companies. Purposive sampling was used as the sampling method, resulting in 21 companies and 84 observations. Data analysis was conducted using panel data regression with EViews 12 software. The results partially indicate that company size, profitability, and leverage do not have a significant effect on CSR disclosure. This finding suggests that CSR disclosure decisions in this sector may be more strongly influenced by non-financial or strategic factors than solely financial indicators. The implications of this study enrich the literature on CSR and provide insights for companies and regulators regarding the importance of considering other factors in promoting CSR transparency. Keywords: Firm Size, Profitability, Leverage, Corporate Social Responsibility (CSR) Disclosure, Consumer Cyclical Sector.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Aulia, Siti Nur; Afif, M. Nur; Aziz, Ayi Jamaludin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2317

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosures on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Financial performance is measured using the Return on Assets (ROA) indicator, while ESG data is obtained from annual and sustainability reports. The theoretical framework is based on legitimacy theory, stakeholder theory, and signaling theory. Using a quantitative approach and panel data regression analysis through the Random Effect Model, the results show that ESG disclosures—both simultaneously and partially—do not have a significant effect on ROA. The adjusted R-squared value of 1.38% indicates a very low explanatory power of the independent variables in explaining the variation in ROA. These findings suggest that despite the increasing trend in ESG reporting, it has yet to make a substantial impact on short-term profitability in the energy sector. The results imply that ESG implementation must go beyond formal reporting and be substantively integrated into business operations. Investors are also encouraged to continue considering conventional financial indicators when assessing company performance. Future studies are recommended to expand the observation period and include other sectors to obtain more generalizable results. Keywords: Environmental, Social, Governance, Return on Assets, financial performance, energy companies, Indonesia Stock Exchange

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