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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 377 Documents
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ANALISIS PENGELOLAAN REKENING GIRO NASABAH: PENGERTIAN, FUNGSI, DAN IMPLEMENTASI AKUNTANSI GIRO DALAM OPERASIONAL PERBANKAN Fransiska, Debora; Simaremare, Risno; Silaban, Marnisa; 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.v9i1.2554

Abstract

This study aims to analyze the management of customer demand deposit accounts by examining the definition, types, functions, benefits, and accounting implementation of demand deposits in banking operations. Demand deposit accounts are unique bank deposit products due to their withdrawal flexibility through checks, giro slips, and various electronic transaction channels. Using a descriptive qualitative approach, this study reviews academic literature, banking regulations, and operational practices commonly applied in the banking industry. The findings indicate that demand deposit accounts play a strategic role in supporting customer liquidity, particularly among business entities, and serve as a major source of low-cost funds for banks through the nature of demand deposits. The various functions and benefits of demand deposits highlight their importance in modern payment systems and financial transaction efficiency. Meanwhile, the implementation of demand deposit accounting ensures proper recording, measurement, and reporting of transactions in accordance with financial accounting standards, thereby enhancing transparency and accountability in banking operations. Overall, this study concludes that effective management of demand deposit accounts not only improves banking service efficiency but also contributes to operational stability and customer trust.
PERANCANGAN SISTEM INFORMASI AKUNTANSI BEBASIS APLIKASI PADA BUMDES BATULILIH DESA NYURLEMBANG Farha, Farha; Fauzi, Agus Khazin; Anwariyah, Komariyuli; Ningsih, Septia
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.v9i1.2568

Abstract

This study aims to design an application-based accounting information system for the Bumdes Batulilih, The study used a descriptive method. The results indicate that an application-based accounting information system can be implemented in Bumdes. The use of an application-based accounting information system simplifies and accelerates bookkeeping, and the resulting financial reports are more transparent and accountable.
ANALISIS STRUKTUR MODAL DAN NILAI TAMBAH ( ECONOMIC VALUE ADDED ) SUATU STUDI PADA PT BANK MUAMALAT Tbk Liviawati, Liviawati; Putri, Gusmarila Eka; Hardi, Hardi
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.v9i1.2570

Abstract

Bank Muamalat was the first Islamic bank established in Indonesia. At the time of its inception, Bank Muamalat performed very well, even becoming the largest bank in Indonesia. Following the global crisis, one of the causes of which was COVID-19, Bank Muamalat's performance declined. To improve Bank Muamalat's performance, the government planned to acquire Bank Muamalat through Bank BTN. However, the planned acquisition of Bank Muamalat by Bank BTN was not implemented because, according to news obtained by the author from kompas.com in September 2024, Bank BTN switched to Bank Victory Syariah for acquisition. As a result, Bank Muamalat had to seek new investors to obtain additional funds to improve its performance. Based on the results of a study by researchers entitled "Analysis of Bank Muamalat Performance and Financial Distress," the researchers found that Bank Muamalat's capital structure was dominated by debt. The results of the Debt to Equity Ratio (DER) calculation, which compares the debt and capital of Bank Muamalat, show that Bank Muamalat's debt is 10 times the capital, and the comparison of Bank Muamalat's debt and assets shows that Bank Muamalat's debt is 90% more than its assets. Therefore, the researcher wants to analyze the capital structure of PT Bank Muamalat and the operational added value of Bank Muamalat. The results of the study indicate that the largest composition of Bank Muamalat's debt is to third parties, namely funds in the form of savings and current accounts. Based on the added value analysis, Bank Muamalat's activities can provide added value to investors, where the results of the EVA calculation from 2018 to 2023 show a positive figure.
ANALISIS TABUNGAN DALAM PERBANKAN: PENGELOLAAN, PROSEDUR AKUNTANSI, DAN MEKANISME OPERASIONAL REKENING NASABAH Dame Purba, Jessica Anastacia; Naibaho, John Peter; Lumbantoruan, Putri Yola; Putri Zega, Wendy Teguh; 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.v9i1.2572

Abstract

This study aims to comprehensively analyze the savings management mechanism in banking, including the process of account opening, deposits, withdrawals, interest calculations, account closures, and savings gift giving. Savings are one of the most important sources of Third Party Funds (TPF) for banks because they support liquidity and operational stability. This study uses a descriptive qualitative approach through a literature review of banking literature, Financial Services Authority regulations, Bank Indonesia regulations, and supporting documents from the banking industry. The results show that savings management is a series of structured and interrelated processes, where the application of prudential banking principles, accurate accounting records, and transparency to customers are key factors in the success of this product. Savings interest calculations using the simple interest method, recording savings as a bank liability, and account closure mechanisms that comply with regulations have proven to play a crucial role in maintaining the accuracy of financial reports and transaction security. Furthermore, savings rewards were found to be an effective marketing strategy for increasing customer loyalty and interest. This study concluded that good savings management requires integration between operational, accounting, security, and business strategy aspects to maintain public trust and the sustainability of the banking system.
KUALITAS TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH LAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN DALAM INDEKS LQ45) Nur Intan Mei Hidayati
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.v9i1.2573

Abstract

The investment paradigm shift towards non-financial aspects has rendered ESG disclosure become crucial for firm valuation. However, high reporting compliance has paradoxically triggered investor skepticism regarding greenwashing risks due to credibility gaps. This study examines the effect of ESG disclosure on firm value, employing Good Corporate Governance (GCG) as a moderating variable. This study employs a quantitative approach with cross-sectional data on companies listed in the LQ45 index of the Indonesia Stock Exchange for the 2024 period. The sample was selected using purposive sampling, resulting in a total of 45 company observations. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA) using Stata software. The results indicate that ESG disclosure has no significant effect on firm value. Similarly, GCG, proxied by the proportion of independent commissioners, does not significantly affect firm value. Furthermore, GCG is proven unable to moderate the relationship between ESG disclosure and firm value. These findings indicate investor skepticism in the Indonesian capital market regarding greenwashing risks, where ESG information is not yet perceived as credible. This suggests that market participants in Indonesia still heavily prioritize financial fundamentals over long-term sustainability incentives. Consequently, companies need to ensure that the implementation of governance and sustainability practices is substantive rather than merely a formality.
PENGARUH BIAYA ROYALTI YANG DIBAYARKAN KEPADA PIHAK INDUK TERHADAP LABA BERSIH PADA PT UNILEVER INDONESIA TBK Nur Alifa, Retno Aulia; Saputra Ziliwu, Michael Surya; Manurung, Elizabeth Tiur
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.v9i1.2575

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya royalti yang dibayarkan oleh PT Unilever Indonesia Tbk kepada pihak induk (principal company) terhadap laba bersih perusahaan. Biaya royalti merupakan salah satu komponen beban usaha yang timbul dari penggunaan merek dagang, teknologi, dan sistem operasional milik perusahaan induk, sehingga berpotensi memengaruhi tingkat profitabilitas. Penelitian ini menggunakan data laporan keuangan tahunan PT Unilever Indonesia Tbk selama periode tertentu dengan pendekatan kuantitatif, melalui analisis deskriptif dan pengujian regresi linear sederhana untuk melihat hubungan antara biaya royalti dan laba bersih. Hasil penelitian menunjukkan bahwa biaya royalti memiliki pengaruh signifikan terhadap laba bersih, di mana peningkatan biaya royalti cenderung diikuti oleh penurunan laba bersih perusahaan. Temuan ini menunjukkan pentingnya pengendalian struktur biaya serta evaluasi kebijakan royalti agar perusahaan dapat mempertahankan kinerja keuangannya. Penelitian ini diharapkan dapat memberikan kontribusi bagi manajemen perusahaan dan pihak terkait dalam pengambilan keputusan strategis terkait pengelolaan biaya royalti.
PENGARUH KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Muliana, Sitti; Ramadhani, Nur Rayhan Try; Basar, Nur Fatwa; Aisyah, Nur; Hasmi, Nurlaila
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.v9i1.2584

Abstract

The purpose of this study is to determine the effect of managerial ownership and profitability on the integrity of financial statements in LQ 45 companies listed on the Indonesia Stock Exchange. The data used in this study is quantitative. The data source used in this study is secondary data, with the analysis method using multiple linear regression. The results of this study indicate that managerial ownership and profitability have a positive and significant effect on the integrity of financial statements, as higher managerial ownership and profitability will improve the integrity of a company's financial statements.
ANALISIS KESIAPAN IMPLEMENTASI IFRS S1 DAN S2 PADA INDUSTRI NIKEL DI INDONESIA: STUDI KASUS PT ANTAM Tbk Nur Intan Mei Hidayati; Febria Agatha Br Sembiring; Rani Agustini; Seraya M Sinaga; Steven Jonathan Parsaoran Pasaribu
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.v9i1.2585

Abstract

The adoption of global standards IFRS S1 and IFRS S2 requires companies to enhance transparency by directly linking sustainability and climate risks to financial performance. This study aims to evaluate the readiness of PT ANTAM Tbk, a strategic entity in Indonesia's nickel industry, in adopting these reporting standards. This study employs a qualitative descriptive method with content analysis of the 2024 Sustainability Report. The assessment instrument utilizes a checklist comprising 29 disclosure indicators covering four pillars: Governance, Strategy, Risk Management, and Metrics and Targets. The results indicate that PT ANTAM Tbk is in the "Medium" readiness category with a total score of 45. The study identified the highest maturity in the Governance and Metrics pillars, while Strategy and Risk Management showed significant gaps. Key findings underscore insufficient financial connectivity and the limited integration of climate risk into Enterprise Risk Management (ERM). To achieve full IFRS S2 compliance, the company needs to evolve from a narrative reporting style to a strategic-financial approach.
ANALISIS PROFITABILITAS DAN SOLVABILITAS UNTUK MENILAI KINERJA PERUSAHAAN PT XL AXIATA (EXCL) PERIODE 2022-2024 Yalsa Ranirda, Zahira; Farwitawati, Reni
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.v9i1.2595

Abstract

PT Xl Axiata Tbk masih belum bisa menciptakan nilai pasar perusahaan secara maksimal, selain itu, PT Xl Axiata Tbk belum bisa menciptakan nilai tambah pasar bagi investor dan para kreditur.Hal itu membuat khawatir calon investor dan pemberi pinjaman. Oleh karena itu, perlu dilakukan analisis profitabilitas dan solvabilitas PT XL Axiata Tbk selama 2022-2024. Tujuan dari penelitian ini untuk menilai kinerja keuangan perusahaan PT XL Axiatara 2022-2024. Metode penelitian ini adalah kuantitatif dengan objek laporan keuangan PT XL Axiata selama peride 2022-2024. Analisis yang digunakan adakah deskristif untuk menjelaskan analisa rasio meliputi analisis profitabilita dan solvabilitas. Ditinjau dari rasio profitabilitas, perusahaan mengalami tren peningkatan. Nilai NPM dan ROI masih berada di bawah standar industri, menunjukkan efisiensi dan pemanfaatan aset yang belum optimal. ROE sangat tinggi, menunjukkan pengembalian besar kepada pemilik. Sedangkan berdasarkan rasio solvabilitas, perusahaan memiliki tingkat leverage yang sangat tinggi, sehingga menghadapi risiko solvabilitas dan risiko gagal bayar yang lebih tinggi dibandingkan perusahaan rata-rata dalam industri
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH Temalagi, Selva; Nirwana, Nirwana; Indrijawati, Aini
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.v9i1.2599

Abstract

This study aims to analyze the influence of human resource competency and internal control systems on organizational performance in the Regional Apparatus Organizations (OPD) of Central Maluku Regency. This study used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 40 respondents, who were civil servants in the OPD of Central Maluku Regency. The data analysis technique used was multiple linear regression analysis with hypothesis testing using the t-test. The results showed that human resource competency did not significantly influence organizational performance, therefore the first hypothesis was rejected. This finding indicates that individual civil servant competency does not necessarily translate directly into improved organizational performance, which is suspected to be influenced by structural factors such as inefficient work processes, a suboptimal performance evaluation system, and limited work facilities. Conversely, the internal control system proved to have a positive and significant effect on organizational performance, therefore the second hypothesis was accepted. This indicates that the implementation of an effective internal control system, which encompasses the control environment, risk assessment, control activities, information and communication, and monitoring, can improve OPD performance

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