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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 433 Documents
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ANALISIS SISTEM AKUTANSI PENGGAJIAN PADA UD. RAHMAT JAYA ABADI DI KEL. INDUHA, KEC. LATAMBAGA, KAB. KOLAKA Indar. B, Windi Ratu; Turi, La Ode; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2856

Abstract

This study aims to (1) analyze the payroll system and procedures implemented at UD. Rahmat Jaya. The analysis process is carried out through the stages of reading, reviewing, and understanding the data by following the analysis model of Miles and Huberman (2010). The payroll accounting system at UD. Rahmat Jaya Abadi is structured based on monthly salary payments made every 31st. The procedure has five main pillars in the operation of this system, namely the personnel function and time recording managed by the secretary, and three other functions, preparation of payroll, accounting, and finance, all of which are the responsibility of the treasurer. The documentation implemented in the payroll process consists of four main types of documents, namely salary change documents, payroll lists, payroll recaps, and payroll envelopes. Of the eight documents that should be implemented in the payroll system, only four of them are used routinely. This condition indicates a weakness in the internal control system, especially in the supervision of the employee attendance recording process which is still carried out manually by the secretary. This manual recording creates the potential for errors and data manipulation, and causes the information processing process to be less efficient. Furthermore, there is no clear separation of duties between accounting and finance functions, as both are carried out by the same treasurer. This has the potential to impact the accuracy, integrity, and transparency of payroll data.
TRANSPARANSI LAPORAN KEUANGAN: IMPLIKASI PENERAPAN PSAK 68 (Fair Value Accounting) KAJIAN LITERATUR PERSPEKTIF INVESTOR Subari, Subari; Efris Saputri, Eka Julianti; Pradana, Aditya; Efrina, Liona
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2857

Abstract

The application of fair value in financial reporting through PSAK 68 aims to increase the transparency and relevance of financial information for investors. This study examines the implications of implementing PSAK 68 on financial statement transparency based on a literature review. The method used is a literature review, reviewing relevant journals, books, and academic sources. The results of the study indicate that PSAK 68 can increase transparency by presenting values that reflect market conditions and requiring disclosure of valuation techniques and assumptions. However, the use of Level 2 and Level 3 inputs in measuring fair value has the potential to introduce subjectivity, which can reduce the reliability of the information. From an investor perspective, the quality of fair value disclosure significantly influences trust and investment decision-making. Therefore, the implementation of PSAK 68 requires clear and accountable disclosures to optimally achieve the benefits of transparency
PREDIKSI FINANCIAL DISTRESS MELALUI METODE ALTMAN Z-SCORE MODIFIKASI DAN ANALISIS POLA ARUS KAS: STUDI KASUS PT WASKITA KARYA (PERSERO) TBK PERIODE 2018-2024 Nurhamidah, Annisa
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2859

Abstract

This research aims to predict bankruptcy from PT Waskita Karya (Persero) Tbk from the year 2018-2024. Case study method with a quantitative approach was used in the research. Data analysis tools uses Microsoft Excel with Altman’s Z-Score Modificated model and cash flow patterns. The Altman’s Z-Score uses financial ratios that are Working Capital to Total Assets, Retained Earnings to Total Assets, Earning Before Interest and Taxes to Total Assets, and Book Value of Equity to Total Liability. The results showed company’s categories include grey zone and distress. Analysis Altman’s Z-Score is strengthened using the cash flow pattern and shows that the company is at the financial difficulties or bankruptcy. Keywords: Bankruptcy prediction, Altman’s Z-Score modificated, Cash flow patterns
KUALITAS LAPORAN KEUANGAN: PENGENDALIAN INTERNAL, TRANSPARANSI DAN KOMPETENSI SUMBER DAYA MANUSIA PADA BAZNAS PROVINSI JAMBI Ester Salsanabila Jipa; Wiralestari Wiralestari; Rahayu Rahayu
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2863

Abstract

This study aims to examine the influence of internal control, transparency, and human resource competence on the quality of financial reports at the National Amil Zakat Agency of Jambi Province. A quantitative approach was employed, with data collection conducted through the distribution of questionnaires to amil (zakat collectors) and Zakat Collection Units (UPZ). “Data analysis was performed using Partial Least Squares Structural Equation Modeling (SEM-PLS). The research findings indicate that internal control and human resource competence significantly affect the quality of financial reports, while transparency shows no influence. Collectively, the three independent variables explain 79.5% of the variation in financial report quality (R² = 0.795), reflecting a high explanatory power of the model. The study concludes that the quality of financial reports is more dependent on internal organizational elements, particularly effective internal control and competent human resource capabilities. Therefore, efforts to improve financial report quality should prioritize strengthening control mechanisms and developing human resource capacities
ANALISIS EFEKTIVITAS PENGELOLAAN KAS DI TOKO IRSA SANGALLA KABUPATEN TANA TORAJA Dewi Pasongli; La Ode Turi; Sasmita Nabilah Syahrir
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2864

Abstract

This research aims to determine the extent to which cash management is effectively implemented at Irsa Store S angalla, Tana Toraja Regency, as well as to identify the factors influencing its implementation. Effective cash management is a crucial factor in supporting the smooth operation and sustainability of businesses, especially for small enterprises with high transaction volumes.The research employed a qualitative method with a descriptive approach. Data collection techniques included interviews, observations, and documentation studies of financial records and transaction evidence from the store. The data obtained were analyzed based on the elements of cash management effectiveness according to Romney & Steinbart, which include cash planning, cash recording, and cash control.The results showed that the effectiveness of cash management at Irsa Store Sangalla is still not optimal. Cash planning is not conducted in a structured manner, cash recording has shortcomings in accuracy and completeness, and cash control is weak due to the lack of segregation of duties and non-standardized procedures. Nevertheless, the store has implemented several good practices, such as using digital systems for transactions and conducting regular cash reconciliations, enabling the business to maintain operational continuity and meet daily funding requirements.
PENGARUH FEE AUDIT DAN TENURE AUDIT TERHADAP KUALITAS AUDIT Nur Fatwa Basar; Betricia Oktaviyuni Ali Saputri; Nurwana Nurwana; Sitti Muliana
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2865

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 TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL) PADA PT BANK RAKYAT INDONESIA TBK PERIODE 2018-2024 Intan Dara Permata
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2884

Abstract

This study aims to analyze the financial soundness of PT Bank Rakyat Indonesia (Persero) Tbk using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) framework over the 2018–2024 period. This period captures significant economic dynamics, including the pre-pandemic phase, the COVID-19 pandemic, and the post-pandemic recovery phase. A quantitative descriptive method is employed using secondary data derived from annual financial reports and Good Corporate Governance (GCG) reports. The analysis utilizes Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) as proxies for Risk Profile, GCG self-assessment scores, Return on Assets (ROA) and Net Interest Margin (NIM) for Earnings, and Capital Adequacy Ratio (CAR) for Capital. The findings are expected to provide a comprehensive assessment of the bank’s ability to manage risks, implement sound governance practices, generate sustainable profitability, and maintain adequate capital resilience amid fluctuating economic conditions. This study contributes to the existing literature by offering a longitudinal evaluation of bank soundness using the RGEC approach and provides practical implications for management, investors, and regulators in making strategic decisions based on banking performance and stability.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER Muhammad Miftakhul Rizqi; Nurmadi Harsa Sumatra
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2889

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) and firm size on earnings management in manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange for the period 2020-2024. Independent variables consist of independent commissioners, audit committee, institutional ownership, managerial ownership, and firm size, while the dependent variable is earnings management measured using the Modified Jones Model. The study employed a quantitative approach using secondary data from annual financial reports. Purposive sampling yielded 172 observations from 36 companies over five years. Multiple linear regression was applied using IBM SPSS Statistics. Results show that partially, only independent commissioners have a significant negative effect on earnings management (sig. 0.000), while managerial ownership (sig. 0.057), institutional ownership (sig. 0.226), audit committee (sig. 0.584), and firm size (sig. 0.303) show no significant effect. Simultaneously, all independent variables jointly affect earnings management (sig. 0.002). The Adjusted R Square of 0.082 indicates an explanatory power of 8.2%.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI DI BEI PERIODE 2019-2023 Waode Maya Anggelya Putri; Rico Wijaya; Misni Erwati
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2894

Abstract

This research investigates the empirical impact of profitability, liquidity, and leverage on firm value, while concurrently evaluating the moderating capacity of Good Corporate Governance (GCG) within these dynamics. The study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Employing a quantitative methodology, this study utilizes Structural Equation Modeling (SEM) based on Partial Least Square (PLS) via WarpPLS 8.0 software. Through a purposive sampling technique, 26 companies were selected, yielding a longitudinal dataset of 130 observations over a five-year horizon. The empirical findings demonstrate that: (1) Profitability exerts a significant influence on firm value; (2) Liquidity has a significant negative impact on firm value; and (3) Leverage significantly affects firm value. However, the moderation analysis reveals that Good Corporate Governance fails to moderate the relationship between profitability, liquidity, or leverage and firm value within the energy sector during the observedperiod.
ANALISIS BIAYA, VOLUME, LABA (BEP) BERDASARKAN PENGELOLAAN BIAYA OPERASIONAL DAN PENENTUAN HARGA POKOK PENJUALAN PADA USAHA GORENGAN AZIZAH DI JL. H.M. SAID NO. 8, SIDORAME BARAT I, MEDAN PERJUANGAN Heldariska. S; Damai Rogate Tampubolon; Putri Patresia Siregar; Rachael Simanjuntak; Hamonangan Siallagan
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2896

Abstract

This research aims to identify and classify the operational cost structure of Azizah's Gorengan Business based on management accounting principles, accurately calculate Cost of Goods Sold (COGS), and analyze break-even point (Break-Even Point / BEP) as the basis for business decision-making for MSME actors. The research uses a qualitative approach with a case study method. Data collection techniques are carried out through direct observation, in-depth interviews with business owners, and documentation. The cost data is classified into raw material costs, labor costs, and overhead costs, then analyzed using the Full Costing method for HPP calculation and BEP formula for cost-volume-profit analysis. Based on the analysis, the total operational costs of Azizah's Gorengan Business reached IDR 9,748,000 per month, with details: raw material costs of IDR 5,188,000, labor costs of IDR 0 (self-managed), and overhead costs of IDR 4,560,000. Cost of Goods Sold (HPP) of IDR 9,748,000 per month. BEP analysis shows that businesses need to sell at least 2,134 units of products per month (or ±71 units/day) assuming an average selling price of IDR 2,000/unit to break even. These findings indicate that comprehensive cost recording is essential to determine a rational selling price and ensure business sustainability.

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