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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 392 Documents
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EKSPLORASI PENGGUNAAN APLIKASI KEUANGAN BERBASIS ANDROID DALAM PENGELOLAAN KEUANGAN RUMAH TANGGA Ruci, Dewa; Prasetyo, Henri
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.v8i3.2522

Abstract

This research explores the use of Android-based financial applications in household financial management in Pontianak, West Kalimantan. Employing a qualitative case study approach, the study aims to analyze the motivations, process of use, utilized features, and the impact of these applications on the family's financial behavior and decisions, including their adaptation to changing income conditions. Data were collected through in-depth interviews with Mrs. Masithah, who is responsible for managing the household's finances. The findings indicate that the digital financial application was adopted as a response to the difficulty of managing low income. The choice of application was based on its ease of use, the completeness of its reporting features, and its free availability. Disciplined usage, even for small transactions, enabled the maintenance of financial categories, goal-directed expenditure, and improved investment and health planning. Interestingly, these applications not only provided assistance during difficult times but also became a “lifestyle necessity” as the household's income increased. This finding suggests that digital financial applications play a significant role in enhancing financial literacy at the household level and fostering proactive financial behavior, while also facilitating family financial transparency and collaboration. This study contributes to the understanding of the dynamics of financial technology adoption at a micro-level and its implications for household well-being.
PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Pada Desa Di Kecamatan Malua, Kabupaten Enrekang) Ilham, Surianto; Al-Qadri, Muhammad Syarif; Timpa, Hasmawati; Nisa, Iien Rohmatun; S, Muh. Sukran
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.v8i3.2555

Abstract

This study aims to analyze the impact of internal control systems on fraud prevention in village fund management. The approach implemented in this research is quantitative, employing simple linear regression analysis. Data were obtained through questionnaires distributed to seven villages in Malua District, Enrekang Regency. The research findings reveal that internal control has a significant impact on fraud prevention. These results indicate that implementing an effective internal control system can be a key strategy to minimize the risk of fraud while supporting more transparent and accountable village fund management. This research emphasizes the importance of strengthening internal control mechanisms to protect public resources and increase transparency in village governance.
PENGARUH AKUNTANSI MANAJEMEN DAN FINANCIAL KNOWLEDGE TERHADAP PENGAMBILAN KEPUTUSAN MANAJEMEN PADA SEMUA BANK DI KABUPATEN KEPULAUAN ARU Magdalena Kalorbobir, Yohana
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.v8i3.2566

Abstract

This study aims to analyze the influence of management accounting and financial knowledge on management decision-making in all banks in the Aru Islands Regency. Given the unique characteristics of the archipelago and challenges in infrastructure, human resources, and financial inclusion, the quality of managerial decision-making is a critical factor for the sustainability and performance of local banking institutions. This study uses a quantitative approach with a sample of 30 respondents from top, middle, and first-line management levels in all banks in the Aru Islands Regency. Data collection was conducted through a Likert-based questionnaire, and data analysis used multiple linear regression with the help of SPSS 26. The results showed that simultaneously, management accounting and financial knowledge significantly influence management decision-making (F = 41.633; p = 0.000; R² = 0.828). Partially, management accounting has a positive and significant effect (β = 0.749; t = 5.690; p = 0.000), as does financial knowledge (β = 0.280; t = 2.387; p = 0.025). These findings indicate that improving the quality of management accounting systems and increasing managers' financial literacy significantly increase the effectiveness of strategic and operational decision-making in banking institutions. The implications of this study provide recommendations for increasing managerial capacity and strengthening banking governance in remote areas
KOMITE AUDIT DALAM MEMODERASI PENGARUH GOVERNANCE,RISK, COMPLIANCE DAN UKURAN PERUSAHAAN PADA KINERJA KEUANGAN DI PERBANKAN INDONESIA TAHUN 2020-2022 Indarti, Indarti; Aljufri, Aljufri
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.1844

Abstract

Penelitian ini bermaksud untuk menguji peran komite audit dalam memoderasi Pengaruh Governance, Risk, and Compliance (GRC) dan Size terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di BEI tahun 2020-2022. Metode Purposive sampling dipilih untuk penentuan sampel. Penggunaan variable Moderasi yaitu Komite Audit untuk mengetahui, sejauhmana Komite Audit sebagai pihak eksternal Perusahaan mampu meningkatkan kinerja keuangan Perusahaan jika masing masing variabel Governance, Risk,Compliance dan Ukuran Perusahaan mempengaruhi kinerja keuangan Perusahaan. Hasil Penelitian ini adalah Variabel Governance, Risk,Compliance berpengaruh terhadap kinerja keuangan, namun Ukuran Perusahaan tidak berpengaruh terhadap kinerja keuangan. Komite Audit mampu memoderasi pengaruh Governance terhadap kinerja keuangan Perusahaan dan Komite Audit mampu memoderasi pengaruh Risk terhadap kinerja keuangan, Komite Audit tidak mampu memoderasi pengaruh compliance terhadap kinerja keuangan. Komite Audit mampu memoderasi pengaruh Ukuran Perusahaan terhadap kinerja keuangan, Keyword : Komite Audit, Governance, Risk, and Compliance (GRC), Company Size, Kinerja Keuangan
PENGARUH LITERASI PAJAK TERHADAP KESADARAN PAJAK MAHASISWA S1 AKUNTANSI UNIVERSITAS AWAL BROS (UAB) Uli. S, Desti Monika; Oktaviani, Wulan; Helmiati, Helmiati; Munika, Rani; Kasmadi, Kasmadi
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2508

Abstract

This research is motivated by the importance of understanding the tax system for undergraduate Accounting students as prospective accountants who play a crucial role in ensuring tax compliance and effective management of tax funds for national development. This study aims to evaluate the relationship between tax literacy and tax awareness of undergraduate Accounting students at Awal Bros University (UAB) and to identify other factors that influence tax awareness. The method used is a literature study by analyzing various relevant literature sources. The results show that tax literacy has a positive and significant influence on student tax awareness. The higher the level of student understanding and knowledge regarding taxation, the higher their awareness in fulfilling their tax obligations. This finding is in line with previous studies that reveal the importance of tax education in improving taxpayer compliance. Therefore, universities and tax authorities need to collaborate to design effective tax literacy programs for students as future taxpayers. Keywords: tax literacy, tax awareness, undergraduate accounting students
PERAN KOMPETENSI AUDITOR ATAS PENGARUH SKALA ENTITAS TERHADAP KUALITAS AUDIT (STUDI BUMN DI BEI) THE ROLE OF AUDITOR COMPETENCE ON THE INFLUENCE ON ENTITY SCALE ON AUDIT QUALITY (STUDY OF SOES ON THE INDONESIA STOCK EXCHANGE) Pirmansyah, Pirmansyah; Uli. S, Desti Monika; Dewi, Dessy Kumala; Zurman, Zurman; Helmiati, Helmiati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2509

Abstract

Audit quality refers to the auditor's proficiency in identifying and disclosing any abnormalities or inconsistencies in the client's accounting information system. The alignment of the audit stages with regulatory regulations (Financial Services Authority and the Ministry of Finance) and the public accountant professional standards (SPAP) is one of the audit quality indicators that can be addressed by auditors. This study aims to provide empirical evidence about the influence of independent variables, namely entity scale on audit quality as a dependent variable moderated by auditor competence. The population in this study is SOEs listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method used is purposive sampling, based on the criteria obtained by 24 companies as samples with a research period of 5 years so that 120 observation data were obtained. The data was analyzed using moderated regression analysis (MRA). The results of the study stated that the entity scale had a negative effect on audit quality. Auditor competence plays a role in moderating (weakening) the entity scale against audit quality. The contribution of this research is to provide information to shareholders, investors, creditors, and other users of financial statements regarding elements that can affect the quality of audits, thus assisting them in making informed decisions.
UKURAN PERUSAHAAN DAN FEE AUDIT SEBAGAI PENENTU KUALITAS AUDIT: STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2023 Affriyanti, Yenni; Aditya Pradana; Vera Amalia; Liona Efrina
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2514

Abstract

This study aims to examine the influence of company size and audit fees as determinants of audit quality. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sampling method used was purposive sampling. The sample size in this study was 47 companies over a three-year period, resulting in a total sample of 141. The data analysis methods used to test the hypotheses were descriptive statistics and logistic regression analysis using SPSS software. The results of this study indicate that company size and audit fees influence audit quality. Keywords: Firm Size, Audit Fee, Audit Quality
IMPLIKASI KESEHATAN FISKAL DAERAH TERHADAP EKUITAS NERACA KEUANGAN KABUPATEN KAMPAR 2020 - 2024 Susanto, Edi; Rineliana, Rineliana; Yohanisti, Yohanisti; Prayetno, Prayetno; Tampubolon, Omar Farrakhan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2525

Abstract

This study examines Regional Fiscal Health (RFH) and its impact on the Balance Sheet Equity of the Kampar Regency Government from 2020 to 2024. Using a quantitative descriptive approach with secondary data from Budget Realization Reports and Regional Balance Sheets, the analysis employs descriptive ratio calculation and Pearson Correlation to test the relationship between Real Budget Deficit (X) and Regional Equity (Y). Findings categorize Kampar's RFH as Moderately Healthy with High Caution, constrained by low fiscal independence and high personnel costs despite successful deficit control. The study confirms a strong negative correlation between Real Budget Deficit and Regional Equity, validating that structural deficits directly erode regional net wealth and weaken long-term solvency. While liquidity remains sound, increasing solvency ratios signal caution. The study recommends urgent structural budget reform focusing on local revenue generation and personnel expenditure efficiency. Consistent deficit control is essential for strengthening Regional Equity and ensuring sustainable fiscal management.
ANALISIS PENGELOLAAN DAN AKUNTANSI DEPOSITO DALAM PERBANKAN: STUDI PADA DEPOSITO BERJANGKA, SERTIFIKAT DEPOSITO, DAN DEPOSITO ON CALL Hutasoit, Herna Saulinawaty; Br Nainggolan, Jestri Sumerdi; Purba, Riska Anggita; Simanjuntak, Sherlyna; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2546

Abstract

This study aims to analyze the management and accounting of various types of deposits used in banking, namely time deposits, certificates of deposit, and call deposits. This study was conducted using a qualitative descriptive approach with reference to banking literature, OJK regulations, and accounting guidelines. The results show that each type of deposit has different characteristics, recording mechanisms, and operational implications. Time deposits have the characteristic of locking funds with a fixed interest rate, certificates of deposit are transferable, providing greater liquidity flexibility, while call deposits offer withdrawal flexibility with daily negotiable interest rates. The analysis also shows that accounting aspects such as liability recognition, interest calculation, recording maturity dates, extensions, and penalties have a significant impact on the bank's funding structure, liquidity, and profitability. This study confirms that a thorough understanding of the deposit mechanisms and recording is crucial for banks in maintaining funding stability, as well as for customers in determining deposit options that suit their needs and risk profiles.
PENGARUH LITERASI ANGGARAN DAN MEDIA SOSIAL TERHADAP PERSEPSI MAHASISWA TENTANG TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH Haq E, Arif Nadzirul; Nindyawan, Bella Putrie
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2553

Abstract

Transparency in regional financial management is an important foundation in creating accountable and trustworthy governance. This study explores how budget literacy and social media usage influence students' perceptions of transparency in regional financial management. The study used a quantitative approach with a survey method of 42 active accounting students who have taken public finance courses and have active social media accounts. Data were collected through a questionnaire compiled with a 5-point Likert Scale, then analysed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis using the SPSS application. The results showed that budget literacy significantly influenced students' perceptions of transparency in regional financial management, social media also significantly influenced students' perceptions of transparency in regional financial management, and both variables simultaneously significantly influenced students' perceptions of transparency in financial management. These findings indicate that increasing budget literacy and utilizing social media as a means of budget education can strengthen students' positive perceptions of transparency in regional financial management, thus implicating the need for more comprehensive financial literacy programs in higher education institutions.

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