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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 KEBIJAKAN DIVIDEN, LEVERAGE, PERTUMBUHAN ASET, VOLUME PERDAGANGAN SAHAM DAN UKURAN PERUSAHAAN TERHADAP VOLATILITAS HARGA SAHAM PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Haliza, Titania Nurul; Hizazi, Achmad; Friyani, Rita
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.v8i3.2435

Abstract

This study aims to analyze the relationship between dividend policy, leverage, asset growth, stock trading volume, and firm size on stock price volatility in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research employs a quantitative approach with a total sampling technique, involving 13 companies over five years of observation, resulting in 65 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model after a series of classical assumption tests and model selection. The results show that dividend policy, leverage, asset growth, and firm size do not have a significant relationship with stock price volatility Meanwhile, stock trading volume has a significant relationship with stock price volatility .Furthermore, the study also provides evidence that dividend policy, leverage, asset growth, stock trading volume, and firm size significant relationship with stock price volatility. Keywords: Operational Complexity, Audit Tenure, Company Age, Profitability, Audit Delay, Good Corporate Governance
PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS PERSEDIAAN, INTENSITAS MODAL, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) 70 YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2023 Firmansyah, Dino; Afrizal; 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.v8i3.2439

Abstract

This study aims to examine the effect of Accounting Conservatism, Inventory Intensity, Capital Intensity, and Fixed Asset Intensity on Tax Avoidance. The variables studied are Accounting Conservatism, Inventory Intensity, Capital Intensity, and Fixed Asset Intensity as independent variables, while tax avoidance is the dependent variable. This research uses a quantitative method. The population consists of companies listed in the Jakarta Islamic Index (JII) 70 on the Indonesia Stock Exchange during 2021-2023. The sample includes 42 companies selected using purposive sampling. The data used are secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis technique applied in this study is multiple linear regression with the help of IBM SPSS 25 software. The results show that inventory intensity has a significant positive effect on tax avoidance, fixed asset intensity has a significant negative effect on tax avoidance, while accounting conservatism has no positive effect on tax avoidance, and capital intensity has no negative effect on tax avoidance. The variables of accounting conservatism, inventory intensity, capital intensity, and fixed asset intensity simultaneously have an effect on tax avoidance.
STUDI KASUS CV SABILA MULTI KREASINDO : AKUNTANSI KEPERILAKUAN DALAM BRANDING, PEMBIAYAAN, PERSEPSI PASAR, DAN EKSPANSI UMKM Cahyaningtyas, Venia; Kurniawan, Faizal Tri; Mabruri, Muhammad; Irfanniah, Zahrotun; Wulandari, Erika
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.v8i3.2452

Abstract

This research delves into how behavioral accounting aids in comprehending branding strategies, financial choices, market perceptions, and expansion efforts of micro, small, and medium enterprises (MSMEs), particularly through a case study of CV. Sabila Multi Kreasindo, a crafts exporter located in Magelang, Indonesia. The study is driven by the crucial role MSMEs play in bolstering economic progress and international competitiveness, despite challenges with limited resources, branding issues, and uncertainty in decision-making. Employing qualitative research methods like interviews, observations, and documentation, the study reveals that bounded rationality influences decisions such as avoiding bank loans, depending on buyer down payments, and concentrating on Business-to-Business (B2B) marketing. Findings show that rigorous quality control and adaptable risk management reinforce trust-based buyer relationships, while cautious expansion reflects a risk-averse mindset. The study concludes that behavioral accounting provides important insights for developing adaptive strategies, enhancing knowledge on MSME sustainability in global markets.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) (Studi Empiris pada Perusahaan Bank Umum Konvensional yang terdaftar di BEI Hanif, Ikhdan Fatih; Wijaya Z, Rico; Hernando, Riski
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.v8i3.2466

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expense to Operating Income Ratio (BOPO) on Return on Assets (ROA) in conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Secondary data were taken from the annual financial reports of 29 banks with a total of 114 observations after removing outliers, using purposive sampling techniques. Data analysis was performed using multiple linear regression using IBM SPSS 26. The results showed that CAR and BOPO had a significant negative effect on ROA, while LDR had a significant positive effect. NPL had no significant partial effect on ROA. Simultaneously, all four variables have a significant effect on ROA. These findings emphasize the need for balanced management of capital, liquidity, credit quality, and operational efficiency to improve bank profitability. This study provides an important contribution to bank management and regulators in establishing policies to maintain the health and financial performance of the conventional banking sector in Indonesia. Keywords: Capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, Operating Expenses to Operating Income, Return on Assets
PENGARUH BRAND COMMUNITY DAN CUSTOMER ENGAGEMENT TERHADAP LOYALITAS MEREK PADA PENGGUNA MOBIL HONDA BRIO DI KOLAKA Stiadi, Muhamad; Ashari S, Ayu; Wonua, Almansyah Rundu
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.v8i3.2468

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Brand Community terhadap Loyalitas Merek pada pengguna mobil Honda Brio di Kolaka. (2) Pengaruh Customer Engagement terhadap Loyalitas Merek pada pengguna mobil Honda Brio di Kolaka. Penelitian ini menggunakan metode kuantitatif. Pengumpulan data dalam penelitian ini menggunakan observasi, penyebaran kuesioner dan studi pustak. Populasi penelitian ini adalah seluruh anggota komunitas Honda Brio yang ada di Kabupaten Kolaka. Sedangkan sampel penelitian ini berjumlah 40 responden dengan penarikan sampel menggunakan rumus slovin. Pengujian instrument penelitian menggunakan uji validitas dan uji reliabilitas dengan SPSS. Teknik analisis data yang digunakan dalam penelitian iniadalah Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan pengujian measurement model (outer model), pengujian model structural (inner model) dengan Smart PLS 4.0. Berdasarkan hasil penelitian diketahui bahwa terdapat pengaruh antara Brand Community terhadap Loyalitas Meek hal ini ditunjukkan dengan P-Value sebesar 0.003. Dan terdapat pengaruh antara Customer Engagement terhadap Loyalitas Merek hal ini ditunjukkan dengan nilai P-Value sebesar 0.000. Keywords: Brand Community, Customer Engagement, Loyalitas Merek
PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN DALAM PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Propery dan Real Estate yang terdaftar di BEI periode 2021-2023) Ananditya, Intan Azzahra Fajrina; Puspa Arum , Enggar Diah; Hernando, Riski
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.v8i3.2496

Abstract

This study aims to examine the effect of the Fraud Hexagon elements on fraudulent financial reporting in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The Fraud Hexagon is represented by six independent variables: Financial Target, Working Experience, Related Party Transaction, Nature of Industry, Change of Auditor, and Frequent Number of CEO’s Picture. Meanwhile, fraudulent financial reporting as the dependent variable is measured using the F-Score model. A quantitative approach was employed in this research, utilizing a total sampling method and multiple linear regression analysis processed through IBM SPSS 26. The findings reveal that collectively, the Fraud Hexagon variables have a significant impact on fraudulent financial reporting. However, when tested individually, only the Nature of Industry variable shows a statistically significant effect, while Financial Target, Working Experience, Related Party Transaction, Change of Auditor, and Frequent Number of CEO’s Picture do not exhibit a significant influence on fraudulent financial reporting. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-Score.
KAJIAN PUSTAKA: TANTANGAN DAN PELUANG PENERAPAN SAK EMKM DI WILAYAH KEPULAUAN DAN PERBATASAN Litualy, Janet Wilsye
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.v8i3.2505

Abstract

This study examines the challenges and opportunities in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in island and border regions, focusing on Maluku Barat Daya District. Based on a literature review of journals, research reports, and policy documents, three major barriers are identified: technical (limited accounting knowledge), structural (restricted access to technology and infrastructure), and cultural (low awareness of formal bookkeeping). Nevertheless, strategic opportunities exist through local adaptation of SAK EMKM, community-based training, and collaboration with universities via MBKM and thematic community service programs. The findings emphasize the need for a contextual accounting model aligned with the socio-cultural realities of island communities. Keywords: SAK EMKM, island regions, MSMEs, simple accounting, financial literacy
OPTIMALISASI PENGAPLIKASIAN SISTEM AKUNTANSI PADA CV KONVEKSI DENGAN METODE PEMBIAYAAN YANG EFEKTIF Hasanudin , Surya; Yulia , Yuyun; Purwanti, Purwanti
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.v8i3.2445

Abstract

The success of a business, including in the garment industry, is greatly influenced by an efficient and effective accounting system. CV Konveksi, as a company in the clothing production sector, requires an accounting system capable of recording, managing, and analyzing financial reports effectively to improve transparency and accountability. In addition, the financing method used in the company is also important to support operational continuity and strategic decision-making. This study aims to improve the use of the accounting system at CV Konveksi by implementing an appropriate funding method. It is hoped that this will increase efficiency in the company's financial management. The approach used in this study is a qualitative descriptive method through a case study at CV Konveksi which experienced difficulties in implementing the accounting system and in selecting a funding method. Data were obtained through direct observation, interviews with management, and literature studies related to accounting systems and financing methods relevant to small and medium enterprises (MSMEs). The analysis was conducted to identify existing problems in the implementation of the accounting system and financing methods, and provide strategic recommendations to optimize both. The findings indicate that the accounting system used at CV Konveksi still has several weaknesses, such as manual transaction recording, minimal use of accounting software, and a lack of employee understanding of the importance of systematic financial recording. This results in delays in financial reporting, errors in transaction recording, and difficulties in accurately identifying the company's financial condition. To address these issues, it is recommended to use a digital-based accounting system that can facilitate direct financial recording, management, and analysis. Furthermore, the financing method adopted by CV Konveksi also needs to be optimized for greater effectiveness. Keywords — Accounting system, financing method, garment industry, MSMEs, financial efficiency
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA JNT EXPRESS TANGGETADA Randi, Randi; Triani, Neks; Bustang, Bustang
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.v8i3.2446

Abstract

The research uses a descriptive qualitative approach, with data collection techniques including interviews, direct observation, and documentation.The main focus of this research covers the recognition, measurement, depreciation, derecognition, as well as the presentation and disclosure of fixed assets.The results of the study indicate that the recognition and measurement of fixed assets have been carried out in accordance with the provisions of PSAK 216, namely recognized when the assets are ready for use and measured based on acquisition cost. However, discrepancies were found in the depreciation treatment, where the company charged depreciation in full without considering the actual usage period of the assets, and has not yet derecognized assets that are already damaged. In addition, the presentation and disclosure of fixed assets have not been formally implemented in the financial statements. This study recommends the need for a more structured accounting system, proportional depreciation recording, and comprehensive fixed asset disclosure to ensure that financial statements are more reliable, relevant, and compliant with standards. Keywords: Fixed Assets, PSAK 216, Accounting, Depreciation, Recognition
ANALISIS PERHITUNGAN HARGA POKOK JASA PENGIRIMAN DALAM PENETAPAN TARIF PENGIRIMAN BARANG DOMESTIK DENGAN PENDEKATAN VARIABLE COSTING PADA CV. BOGOR LOGISTIC CARGO Prayogi, Angga Cahya; Kusuma, Indra Cahya; Afif, Muhamad 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.v8i3.2455

Abstract

Miscalculations of production costs for certain products lead to improper selling prices, which may be too high or too low. Both of these possibilities lead to losses for the company. Conversely, if the selling price is too low, the profit earned by the company will also be low or even a loss. This article will explain how to calculate the cost of production to determine the appropriate selling price. Production costs include elements such as raw material costs, direct labor costs, and factory overhead costs. This research method adopts a qualitative description method, by analyzing the cost of production which is calculated using the variable cost method as the basis for determining the selling price. The results of this study are that when calculating shipping costs to be able to set freight rates at the company, they still misclassify the portion of each cost that affects the total cost of goods received by the company. The purpose of this study is to determine the determination of production costs that apply to CV. Bogor Logistics Cargo. Keywords: Delivery Cost, Variable Costing, Selling Price.

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