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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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PENGARUH LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KELURAHAN ANAIWOI KABUPATEN KOLAKA Nuraisyah, Nuraisyah; 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.v8i2.2233

Abstract

This research investigate show financial literacy influences the financial performance of MSMEs located in Anaiwoi Village, Kolaka Regency. Utilizing a quantitative methodology, data was gathered through questionnaires administered to local MSME proprietors. The study targets all MSMEs operating within Anaiwoi Village as its population, with a total of 40 respondents chosen via the total sampling method. Findings reveal that financial literacy significantly and positively contributes to the financial outcomes of the seenter prises. Businessowners with greater financial knowledge tend to manage their finances more effectively, resulting in improved performance. The study suggests that MSME actors should deepen their financial understanding to ensure long-term business viability. Furthermore, the insights may assist governmental bodies and relevant institutions in formulating programs to elevate financial literacy among small business operators.Keywords: Financial Literacy, Financial Performance, MSMEs
ANALISIS STRATEGI MANAJEMEN INVENTARIS DAN PERSEDIAAN DENGAN PERBANDINGAN MODEL EOQ DAN JUST IN TIME DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN MANUFAKTUR Simanullang, Renova; Purba, Riska Anggita; Saribu, Ardin Dolok; Sinaga, Sastri; Silaban, Rahmat; Waruwu, Emmuel Prayer; Sitompul, Tanti
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.v8i2.2259

Abstract

The main objective of this paper is to analyze inventory and supply management strategies by comparing two main approaches, namely Economic Order Quantity (EOQ) and Just In Time (JIT), in an effort to improve the operational efficiency of manufacturing companies. In the context of the industrial revolution and the pressure of globalization, inventory management becomes a key element in supporting the continuity of production and competitiveness of companies. EOQ offers efficiency through calculating optimal order quantities to reduce total inventory costs, while JIT emphasizes the elimination of waste by arranging the arrival of raw materials on time. This paper uses a literature study method to examine inventory management theories and compare the advantages and disadvantages of the main journal with other comparative journals. The results of the study indicate that although EOQ is suitable for environments with stable demand, JIT is superior in dealing with rapid market dynamics, but requires strong infrastructure support and supplier relationships. In addition, this paper also highlights the importance of integrating information technology and human factors in inventory management. The limitations in the main journal lie in the absence of empirical validation and comprehensive system performance evaluation. Therefore, further research is needed with a quantitative approach and field studies to test the effectiveness of the strategy in practice. This paper is expected to be a strategic reference for academics, practitioners, and students in understanding and implementing adaptive and efficient inventory management.
PENGARUH KOMPLEKSITAS OPERASI, AUDIT TENURE, UMUR PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Ningrum, Fitri Setya; Hizazi, Achmad; Olimsar, Fredy
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.v8i3.2261

Abstract

This study aims to analyze the influence of operational complexity, audit tenure, company age, and profitability on audit delay with Good Corporate Governance (GCG) as a moderating variable in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This research employs a quantitative approach using purposive sampling, involving 40 companies over three years, resulting in 120 observations. The data analysis method used is multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that company age and profitability have a significant negative effect on audit delay, while operational complexity and audit tenure have no significant effect. Furthermore, Good Corporate Governance is proven to moderate the effect of audit tenure on audit delay, but does not moderate the effects of operational complexity, company age, and profitability on audit delay. This research is expected to contribute to companies, auditors, and investors in understanding the factors that influence the timeliness of financial reporting. Keywords: Operational Complexity, Audit Tenure, Company Age, Profitability, Audit Delay, Good Corporate Governance.
ANALISIS PENERAPAN AKUNTANSI PADA TOKO ZAM-ZAM DI KELURAHAN BALANDETE KECAMATAN KOLAKA Ildayanti, Ildayanti; 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.v8i2.2274

Abstract

Small businesses or also known as UMKM (Micro, Small and Medium Enterprises), have an important role in the economy, both in developing and developed countries. One of the contributions of UMKM is to create jobs and increase community income. Therefore it is very important for businesses to keep financial records, financial records help UMKM to determine the financial performance of the business, such as business operating costs and profit and loss. In addition, good financial records can help UMKM in having a more effective marketing strategy. The title of this research is “Analysis of Accounting Implementation at Zam-Zam Shop in Balandete Subdistrict, Kolaka District.” which is located at Jl. Pendidikan Balandete village. This reserarch aims to know how the accounting implementation carried out by the Zam-Zam Shop is in accordance with the basic concepts of accounting as for this research uses data priemer and secunder. Priemary data is coming directly from the shop owner thourgh interviws while secondary data is data obtained from other parties and not directly obtained by researchers from the subject of their research. This research method is a qualitative descriptive method. As for data collection techniques by means of observation, interviews, and documentation. Based on the results of the research that has been done, it can be concluded that the application of accounting at Toko Zam-Zam is not in accordance with applicable accounting standards
PENGARUH PENGETAHUAN KEUANGAN, PENGALAMAN KEUANGAN, DAN SIKAP KEUANGAN TERHADAP PERILAKU KEUANGAN PADA PEGAWAI PEMERINTAH BPKAD DI KABUPATEN KEPULAUAN ARU Kalorbobir, Yohana Magdalena; Temalagi, Selva
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.v8i2.2279

Abstract

This study aims to examine the influence of financial knowledge, financial experience, and financial attitude on financial behavior among civil servants (ASN) at the Regional Financial and Asset Management Agency (BPKAD) in the Aru Islands Regency. Civil servants are expected not only to possess professional competencies but also to manage their personal finances wisely. The research employs a quantitative approach using a survey method, with questionnaires distributed to 38 ASN employees as research respondents. Data were analyzed using multiple linear regression to determine the relationship between the variables. The findings reveal that financial knowledge has a significant influence on financial behavior. However, financial experience and financial attitude do not have a significant partial influence. The study contributes theoretically by enriching the literature on financial behavior and practically by supporting the development of financial literacy among government employees. These results highlight the need for structured financial education programs to enhance the personal financial management capabilities of civil servants. Keywords: Financial Knowledge, Financial Experience, Financial Attitude, Financial Behavior, Government Employees
ANALISIS VALUE FOR MONEY DALAM PENGUKURAN KINERJA KEUANGAN PEMERINTAHAN DESA KECAMATAN TAMBANG KABUPATEN KAMPAR PERIODE 2021-2023 Mardlotillah, Utami; Putri, Annie Mustika; Suriyanti, Linda Hetri
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.v8i3.2405

Abstract

This study analyzes the financial performance of village governments in Tambang District, Kampar Regency, from 2021 to 2023, using the "Value for Money" concept. The research employs a mixed-methods approach, beginning with a quantitative analysis of Village Revenue and Expenditure Budget (APBDes) realization reports from 17 villages, followed by in-depth qualitative interviews with village heads and financial officers to explain the quantitative findings. The results indicate that most villages demonstrate outstanding economic performance and very satisfactory effectiveness in revenue management, often exceeding targets. However, efficiency remains a significant challenge, with many villages categorized as "Less Efficient" or "Inefficient" due to spending often exceeding revenue. Key obstacles include external factors like the Covid-19 pandemic and regulatory changes and internal issues such as suboptimal project management and revenue fluctuations. The study concludes that strengthening realistic budget planning, improving project management, enhancing internal oversight, and increasing human resource capacity are crucial. This research contributes to public sector accounting by emphasizing the integration of economic efficiency and effectiveness indicators for accountable and transparent village financial governance, aligning with Stewardship Theory.
BIAYA PRODUKSI DAN PAJAK PENGHASILAN ATAS LABA BERSIH PADA PERUSAHAAN MANUFAKTUR DI SUBSEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA (IDX) PADA TAHUN 2020-2022 Agustiningsih, Maulina; Helmiati
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.v8i2.2416

Abstract

This study aims to determine the effect of Production Costs and Income Tax on Manufacturing Companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange in 2020-2022. Sampling was carried out using a purposive sampling method of 18 companies in the Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange in 2020-2022. Data analysis was carried out using a multiple linear regression model. Based on the results of simultaneous tests of the Production Cost and Income Tax variables on Net Profit. Partially, Production Costs (0.950) have no effect on Net Profit. Partially, Income Tax (0.000) has an effect on Net Profit. The closeness of the relationship between the Production Cost and Income Tax variables on Net Profit is not strong with a correlation coefficient (R) obtained of (0.516). While the contribution of the independent variable to the dependent variable is 89.9% while the remaining 10.1% is influenced by other variables not examined in this study.
PENGARUH PENGETAHUAN INVESTASI DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI CRYPTOCURRENCY (STUDI EMPIRIS MAHASISWA FEBIS JURUSAN AKUTANSI UNIVERSITAS PATTIMURA) Kaya, Almendo; Sososutiksno, Christina; Usmany, Alfin Ernest Marthen
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.v8i3.2420

Abstract

The advancement of digital technology today has changed society's perspective on investment, especially with the emergence of cryptocurrency which has begun to be favored as a new investment alternative. This is interesting to study because many young people are starting to look at digital investments, but not many understand what factors actually drive them to invest. This study aims to empirically examine the influence of investment knowledge and investment motivation on students' interest in investing in cryptocurrency. This research uses quantitative research methods. The sampling technique in this study uses purposive sampling technique. The population in this study is students of Pattimura University, while the sample in this study is students of the Faculty of Economics and Business majoring in accounting class of 2020. Data were analyzed using IBM SPSS 27. The results of this study show that investment knowledge has a negative effect on investment interest so the hypothesis is rejected, investment motivation has a positive effect on investment interest, so the hypothesis is accepted.
ANALISIS UKURAN PERUSAHAAN, PROFITABILITAS DAN PENGARUHNYA TERHADAP PERATAAN LABA Munika, Rani; Helmiati, Helmiati; Ikhsan, Wandi 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.v8i3.2426

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh secara parsial dan simultan variabel ukuran perusahaan dan profitabilitas terhadap perataan laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Populasi penelitian ini mencakup seluruh perusahaan manufaktur di BEI, dengan sampel sebanyak 40 perusahaan yang dipilih menggunakan metode purposive sampling. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan dan laporan tahunan perusahaan. Analisis data dilakukan menggunakan regresi logistik untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan positif terhadap perataan laba, yang mengindikasikan bahwa perusahaan dengan skala aset lebih besar cenderung melakukan praktik perataan laba untuk menjaga stabilitas citra keuangan. Selain itu, profitabilitas (ROA) juga berpengaruh signifikan positif terhadap perataan laba, yang berarti perusahaan dengan tingkat laba tinggi memiliki kecenderungan lebih besar untuk menstabilkan laba yang dilaporkan. Secara simultan, kedua variabel independen terbukti berpengaruh signifikan terhadap praktik perataan laba, meskipun variasi yang dijelaskan oleh model sebesar 28,7%, menunjukkan adanya faktor lain yang memengaruhi perataan laba. Temuan penelitian ini memberikan implikasi teoritis dalam memahami determinan praktik perataan laba dan praktis bagi investor, auditor, dan regulator dalam menilai kualitas laporan keuangan perusahaan manufaktur. Kata Kunci: Perataan Laba, Ukuran Perusahaan, Profitabilitas
PENGARUH AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN: Auditing Rosna, Rosna Waty Ambarita; Puspitasari, Dian Puji; Putri, Annie Mustika
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.v8i3.2429

Abstract

Abstract: PENGARUH AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN DI PT. BANK DANAMON PEKANBARU Penelitian ini merupakan penelitian kuantitatif. Penelitian ini bertujuan untuk menguji pengaruh audit internal dan pengendalian internal terhadap pencegahan kecurangan. Populasi dalam penelitian ini adalah karyawan di PT. Bank Danamon Pekanbaru dengan jumlah sampel sebanyak 68 responden. Penelitian ini menggunakan data primer yang dikumpulkan menggunakan kuesioner. Dalam penelitian ini teknik penentuan sampel menggunakan sampel jenuh dimana seluruh populasi merupakan sampel. Teknik analisis yang digunakan adalah analisis deskriptif. Hasil penelitian ini secara persial menunjukkan bahwa audit internal dan pengendalian internal berpengaruh secara signifikan terhadap pencegahan kecurangan. Berdasarkan penelitian ini diperlukan adanya kesadaran diri dan karakteristik yang baik dalam mengontrol diri melakukan audit internal dan penerapan pengendalian internal yang baik untuk mencegah terjadinya kecurangan. Kata kunci: Audit Internal, Pengendalian Internal, Pencegahan Kecurangan.

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