cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
FAIZAH KAMILAH
Contact Email
faizahkamilah76@yahoo.com
Phone
-
Journal Mail Official
faizahkamilah76@yahoo.com
Editorial Address
-
Location
,
INDONESIA
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
 31   32   33   34   35 
ANALISIS PERLAKUAN AKUNTANSI SEKTOR PUBLIK TERHADAP PENDAPATAN DAN BELANJA DAERAH PADA BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN KOLAKA Dwiningsih, Epita
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1987

Abstract

This research was conducted by Epita Dwiningsih with NIM 191811091 with the title "Analysis of Public Sector Treatment of Regional Income and Expenditure at the Regional Revenue Agency (Bapenda) of Kolaka Regency" thesis of the Accounting Study Program, Faculty of Social and Economic Sciences under the guidance of Mrs. Sasmita Nabila Syahrir, S.E., M.Ak., CA, ACPA as supervisor I and Mr. Surianto Ilham, S.E., M.Acc., Ak., CA as supervisor II. Equivalent to Government Regulation Number 71 of 2010, the implementation of the research is to study and find out how regional income and expenditure are handled by the public accounting sector at the Regional Revenue Agency (BAPENDA) of Kolaka Regency. The methodology of this research is qualitative. In collecting research data, documentation, interviews, and observation methods are used. The results of the study show that in general the accounting treatment of the Kolaka Bapenda public sector based on Government Regulation Number 71 of 2010 includes indicators of measurement and assessment, recognition, and disclosure of income and expenditure in accordance with these provisions. Meanwhile, Bapenda also revealed that financial management has been in accordance with related provisions, including budget provisions and management of income and expenditure in accordance with Government Regulation Number 71 of 2010 concerning Accrual-Based Government Accounting Standards, based on indicators of accountability, transparency, and public responsibility
ANALISIS PENDAPATAN USAHA SARANG BURUNG WALET DI DESA WOWOLI KECAMATAN TOARI KABUPATEN KOLAKA Ananta, Astin; Triani, Neks; 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.v8i2.2216

Abstract

This study aims to analyze the income generated from swallow's nest business in Wowoli Village, Toari Sub-district, Kolaka District. The main focus of this study was on three local entrepreneurs, namely Mr. Irham, Mr. Marsaid, and Mr. Yusuf, who each have different approaches and strategies in running their businesses. The data sources used include primary data obtained through direct interviews and field observations, as well as secondary data from related documents and reports. The approach adopted was qualitative, allowing the researcher to gain an in-depth understanding of the dynamics of the swallow's nest business in the area. The results showed that the income from the swallow nest business run by Mr. Irham, which was established in 2014, as well as the businesses of Mr. Marsaid and Mr. Yusuf, which were each established in 2019, experienced consistent growth each year. Mr. Irham's business income reached Rp 432,825,000, far exceeding Mr. Marsaid's income of Rp 96,465,000 and Mr. Yusuf's of Rp 94,685,000. From this analysis, it can be concluded that the swallow nest business in Wowoli Village has significant profit potential, especially if managed efficiently. In addition to the size of the building and the number of floors, other factors that affect the income include the length of the business, strategic location, temperature and humidity of the building, and the quality of the nests produced. Keywords: Income, Business, Swallow's Nest, UMKM
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA CAHAYA PUTRI MEUBEL DESA LAWULO KECAMATAN SAMATURU PERIODE TAHUN 2024 Biringkaka, Wahida; Triani, Neks; 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.v8i2.2217

Abstract

This study was designed to examine the implementation of a sales accounting information system at Cahaya Putri Meubel, located in Lawulo Village, Samaturu District. In this study, a qualitative approach with a descriptive method was used. Data collection was conducted through observation, direct interviews with the business owner, and document collection. The study results indicate that the current sales accounting information system is still manual and primitive, relying on notebooks and receipts without a computer-based system. This leads to risks of transaction data loss, inaccuracies in record-keeping, and potential task duplication.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 335 PADA MASJID RIYADHUS SHALIHIN KEL. LALOEHA, KEC. KOLAKA, KAB. KOLAKA Jumriani, Jumriani; 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.v8i2.2218

Abstract

This study examines the challenges and opportunities in implementing ISAK No. 335 at the Riyadhus Shalihin Mosque in Kolaka. Using a qualitative descriptive approach, data were collected from the mosque's financial records and its management. Findings indicate that ISAK 335 has not been applied due to limited training, low understanding of accounting standards, lack of technology, and minimal external stakeholder support. Financial reports remain informal and non-compliant with ISAK 335. The absence of audits and low awareness of transparency further hinder adoption. Without external support through training, technical aid, and accountability demands, implementation of ISAK 335 is unlikely in the near future. Keywords: Financial statements, ISAK 335, Riyadhus Shalihin Mosque
ANALISIS BIAYA PRODUKSI PUPUK KOMPOS DALAM MENINGKATKAN LABA BERSIH PADA KELOMPOK USAHA BERSAMA (KUB) MATTIROWALIE DESA TOLOWE PONRE WARU, KEC. WOLO, KAB. KOLAKA Arnianti, Iin; 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.v8i2.2219

Abstract

This study aims to analyze the production costs of compost fertilizer in an effort to increase net profit at the Mattirowalie Joint Business Group (KUB), Tolowe Ponre Waru Village, Wolo District, Kolaka Regency. This study uses a qualitative approach with data collection techniques through observation, interviews, and documentation. The informants in this study were the owners of the Mattirowalie KUB business. The data used consisted of primary data obtained through interviews, as well as secondary data in the form of business financial reports. The results of the study showed that production costs consisted of raw material costs, operational costs, and manufacturing costs, which were analyzed manually. Net profit growth has increased significantly, namely by 50.40% in 2023 and increasing again to 92.46% in 2024. The strategies implemented to increase net profit include increasing sales, improving product quality, production cost efficiency, reducing unnecessary operational costs, optimizing the production process, and developing partnerships with suppliers and distributors. Keywords: Production Cost, Compost Fertilizer , Net Profit
ANALISIS PERBANDINGAN METODE PENILAIAN PERSEDIAAN PADA TOKO SEMBAKO FITRI DI KECAMATAN WATUBANGGA Saputra, Muh Wahyu; 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.v8i2.2224

Abstract

This study aims to analyze and compare inventory valuation methods used by Toko Sembako Fitri in Watubangga District. The research uses a descriptive qualitative approach with data collected through observation, interviews, and documentation. The findings show that the store has a simple organizational structure and performs inventory recording manually without the support of an accounting information system. Currently, the store uses the last purchase price method, which does not comply with PSAK No. 202 regarding inventory. This research compares three inventory valuation methods: the last purchase price, FIFO (First In First Out), and weighted average. The results show that the FIFO method yields an ending inventory value of Rp 2,346,000 and the lowest gross profit, while the weighted average method results in an ending inventory value of Rp 2,376,452 and a higher gross profit. Based on these findings, the weighted average method is recommended as it provides more stable inventory values and generates optimal profit, especially during fluctuating price conditions. Keywords: Inventory Valuation Method, FIFO, Weighted Average, Gross Profit, Toko Sembako Fitri
ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA PT POS INDONESIA (PERSERO) Amelia Ramadhani, Siti Nazwah; Triani, Neks; Nichen, Nichen
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.v8i2.2226

Abstract

This study aims to evaluate whether the commercial financial statements of PT Pos Indonesia (Persero) comply with applicable tax regulations. A qualitative method with a descriptive approach was used, based on secondary data such as financial reports, books, and articles. The analysis was carried out in three stages: evaluating financial statement accounts, analyzing their conformity with tax regulations, and drawing conclusions. The findings showed that, as of June 30, 2023, tax penalties were recorded as other expenses in the income statement. This is not in line with Article 9 paragraph (1) letter k of the Income Tax Law, which states that tax fines are non-deductible for income tax purposes. Therefore, a positive fiscal correction was made by adding the tax fine amount back to taxable income. This correction results in a more accurate fiscal financial report that complies with tax regulations. Keywords: Commercial financial reports, fiscal financial reports, fiscal corrections
PENGARUH INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM (Studi Kasus Pada UMKM di Kelurahan Anaiwoi) Hamsiani, Hamsiani; Turi, La Ode; Astaginy, Niar
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.v8i2.2227

Abstract

This study aims to examine the influence of financial inclusion and financial literacy on the financial performance of MSMEs, as well as to determine whether financial behavior acts as a mediating variable in this relationship. The research uses a quantitative method with a descriptive-verificative approach and is conducted in Kelurahan Anaiwoi. Primary data were collected through questionnaires distributed to 52 MSME actors, with the sample size determined using Slovin’s formula. Data analysis was performed using multiple linear regression and the Sobel test with the assistance of SPSS version 25. The results show that financial inclusion and financial literacy have a positive and significant effect on financial behavior. Furthermore, financial inclusion, financial literacy, and financial behavior directly and significantly affect the financial performance of MSMEs. However, the Sobel test shows that financial behavior does not mediate the relationship between financial inclusion and financial literacy with MSME financial performance, so the mediation hypothesis is rejected. These findings highlight the importance of directly improving financial access and understanding to enhance MSME performance. Keywords: Financial Inclusion, Financial Literacy, Financial Behavior, Financial Performance, MSMEs
ANALISIS PERHITUNGAN UTANG PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN DI KOPERASI BERKAH SAWIT NUSANTARA (BSN) DI KEC. POLEANG BARAT Taufiq, Muh.; Triani, Neks; Nichen, Nichen
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.v8i2.2228

Abstract

This study aims to analyze the calculation of Income Tax Article 21 liabilities on employee salaries at the Berkah Sawit Nusantara (BSN) Cooperative in Poleang Barat District. The main focus of the research is to determine the extent to which the cooperative has fulfilled its tax obligations on employee income, including holiday allowances (THR) and bonuses. The results show that throughout 2024, BSN Cooperative did not withhold or report Income Tax Article 21 on employee earnings. This was due to the treasurer’s lack of understanding of tax regulations and the absence of dedicated tax personnel. As a result of this negligence, the cooperative received warnings and is at risk of being sanctioned by the tax authority, with tax liabilities that have not yet been accurately calculated. The study also reveals that the cooperative lacks an adequate tax management and recording system. Therefore, improving human resource competencies through tax training and technical consultations with relevant parties is essential. The study concludes that BSN Cooperative must improve its tax administration and enhance the treasurer’s understanding of tax obligations in order to comply with prevailing regulations professionally. Keywords: Income Tax Article 21, Employee Salaries, BSN Cooperative
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Siskawati, Siskawati; Triani, Neks; 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.v8i2.2232

Abstract

This research is conducted to explore how liquidity and profitability influence the stock values of transportation sector firms listed on the Indonesia Stock Exchange. Employing a quantitative approach, the study gathers data through a documentation method by analyzing financial statements available on the official IDX website (www.idx.co.id). The research population includes all transportation firms recorded on the IDX from 2020 to 2023, with a purposive sampling technique selecting 17 companies as the research sample. The findings reveal that both liquidity and profitability exert a significantly positive impact on stock values. These results highlight that liquidity and profitability serve as crucial determinants in shaping stock price movements within corporate entities.Keywords: Liquidity, Profitability, Stock Prices

Page 33 of 36 | Total Record : 353

 31   32   33   34   35 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini Vol. 7 No. 1 (2024): Pengendalian, Kinerja Keuangan, dan Peran Audit di Era Dinamis Vol. 6 No. 3 (2023): Kinerja Keuangan dan Perilaku Keuangan: Perspektif UMKM, Pemerintah, dan Korpor Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan Vol. 5 No. 2 (2022): Tantangan dan Solusi Akuntansi dalam Meningkatkan Kinerja Sektor Publik dan Pri Vol. 5 No. 1 (2022): Pengelolaan Keuangan Sektor Publik dan Privat di Masa Pandemi: Tantangan dan In Vol. 4 No. 3 (2021): Dampak Covid-19 dan Isu Terkini dalam Praktik Akuntansi dan UMKM Vol. 4 No. 2 (2021): Isu Terkini Akuntansi: Lingkungan, Syariah, dan Kinerja Ekonomi Nasional Vol. 4 No. 1 (2021): Perkembangan Akuntansi Kontemporer: Integrasi Sektor Publik, Bisnis, dan Keseha Vol. 3 No. 3 (2020): Dinamika Akuntansi Modern: Audit, Perbankan, dan Literasi Keuangan UMKM Vol. 3 No. 2 (2020): Tantangan Akuntansi di Era Kompetitif: Audit, Perpajakan, dan Literasi Keuangan Vol. 3 No. 1 (2020): Dinamika Akuntansi Modern: Tantangan Audit, Perpajakan, dan Literasi Keuangan Vol. 2 No. 3 (2019): Akuntansi, Etika, dan Kinerja: Perspektif Modern dalam Praktik Bisnis dan Sekto Vol. 2 No. 2 (2019): Perilaku dalam Akuntansi: Arah Baru Pengembangan Ilmu dan Praktik Vol. 2 No. 1 (2019): Perilaku Akuntansi dan Upaya Mewujudkan Kinerja Perusahaan Unggul Vol. 1 No. 1 (2018): Dinamika Ilmu Akuntansi dan Tantangan Global: Fondasi Edisi Perdana More Issue