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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 462 Documents
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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA POKOK PENJUALAN BERDASARKAN IDENTIFIKASI BIAYA RIIL PADA TOKO DONAT & ROTI JAYNUDIN David Andrian Hutahaean; Bethanya Maytwin Ley; Steven Permana Pasaribu; Bonita Maytwin Ley; 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.v9i2.2899

Abstract

The MSME culinary industry, particularly the bakery sector, faces financial management challenges due to weak production cost recording systems. This study aims to analyze the calculation of Cost of Production (HPP) and Cost of Goods Sold (HPPnj) based on the identification of actual costs at Toko Donat & Roti Jaynudin, Medan, North Sumatra. The research method used is qualitative descriptive with a case study approach, through observation techniques and direct interviews with the business owner. Data were analyzed comparatively between the traditional recording method applied by the store and the cost accounting standard (full costing). The research results show that with a production capacity of 20,000 donut units per day, the total actual production cost is Rp13,594,204, which consists of Raw Material Costs (Rp5,446,500), Direct Labor Costs (Rp3,200,000), and Factory Overhead Costs (Rp4,947,704). The cost of goods sold per unit is obtained at Rp679.71, so the COGS for 12,500 units sold is Rp8,496,379. This study found that the owner's traditional recording method ignores overhead cost components such as asset depreciation and utilities, which results in hidden costs. The application of standard cost accounting has been proven to improve the accuracy of inventory valuation and profit and loss reports, as well as serve as a basis for more optimal managerial decision-making.
ANALISIS BIAYA VARIABEL SEBAGAI DASAR PENENTUAN HARGA JUAL PRODUK Kelvin Yudha Napitupulu; Redi Vadli S Saragih; Yoga Bill Rano Manik; 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.v9i2.2908

Abstract

Determining the appropriate selling price is a crucial factor in maintaining a company’s profitability and competitiveness. This study aims to examine the application of the variable costing method as a basis for determining product selling prices and its benefits for managerial decision-making based on a synthesis of various previous studies. The research method used is a literature review by analyzing scientific journal articles relevant to the fields of management accounting and cost management. The results of the literature review indicate that conventional calculations of the cost of goods manufactured (COGM) using the full costing method often lead to rigid pricing decisions in fluctuating market conditions. In contrast, the application of the variable costing method provides contribution margin information that helps management determine selling prices more flexibly, competitively, and accurately for short-term decision-making.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2022-2024 Dewi Armanda Parhusip; Hendrik Elisa Sutejo Samosir; Danri Toni Siboro
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.v9i2.2918

Abstract

This study aims to analyze the effect of profitability and firm size on capital structure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employs a quantitative approach with an associative research method and utilizes secondary data obtained from corporate financial statements. The sample consists of 57 observations selected through purposive sampling. Data were analyzed using panel data regression with EViews 12 software. Capital structure is measured using the Debt-to-Equity Ratio (DER), profitability is proxied by Return on Assets (ROA), and firm size is measured by the natural logarithm of total assets. The results indicate that profitability has a negative and significant effect on capital structure, while firm size has no significant effect on capital structure. Simultaneously, profitability and firm size significantly affect capital structure. The Adjusted R-Squared value of 9.26% suggests that capital structure is also influenced by other factors outside the research model. These findings support the Pecking Order Theory, which explains that more profitable firms tend to rely on internal financing rather than debt financing.
MITIGASI FRAUD DI SEKTOR PERBANKAN: PERAN MANAJEMEN RISIKO DAN AUDIT INTERNAL DENGAN MODERASI KOMITE AUDIT PADA BANK UMUM DAN SYARIAH Indarti Indarti; Fahmi Oemar; Burhan Burhan
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.v9i2.2920

Abstract

Fraud in the workplace is a form of financial crime that can have a significant impact on organizations globally. According to a recent report from the Association of Certified Fraud Examiners (ACFE), companies are estimated to lose approximately 5% of their total annual revenue due to fraudulent practices, with an average loss per case reaching approximately USD 1.7 million. In addition to economic losses, fraud can also damage a company's reputation, erode stakeholder trust, and threaten the continuity of its operations. Therefore, fraud mitigation (FM) efforts are a crucial element in implementing good corporate governance.Fraud mitigation plays a key role in preventing, detecting, and responding to potential fraud within an organization. Various studies have shown that the success of fraud mitigation is influenced by the effectiveness of risk management (MR) and internal audit activities (AAI). Adequate risk management implementation helps detect potential fraud risks early, while internal audit provides independent oversight and evaluation of the effectiveness of a company's internal control system.This study aimed to evaluate the influence of risk management and internal audit activities on fraud mitigation, and to examine the role of the audit committee in strengthening this relationship.The results showed that Risk Management and Internal Audit significantly influence fraud mitigation. The Audit Committee was not found to moderate the effect of Risk Management on fraud mitigation, but it was able to strengthen the influence of Internal Audit on fraud mitigation. These findings indicate that the effectiveness of Risk Management in mitigating fraud operates independently, while the effectiveness of Internal Audit in supporting fraud mitigation is optimized when supported by an effective Audit Committee.
PENGARUH GCG DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KINERJA KEUANGAN SEBAGAI MODERASI (Studi Empiris pada Perusahaan Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024) Fajar Arief Rachman; Rico Wijaya; Nyimas Dian Maisyarah
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.v9i2.2932

Abstract

This study aims to analyse the influence of Good Corporate Governance (GCG) and company size on profit management, with financial performance as the moderating variable, in mining companies listed on the Indonesia Stock Exchange between 2022 and 2024. The study used a quantitative approach with secondary data in the form of company annual reports. The sample was obtained using purposive sampling, resulting in 57 companies with a total of 171 observation data. Data analysis was performed using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS) with the help of WarpPLS 7.0. The results of the study show that good corporate governance and company size influence profit management, and financial performance is able to moderate the influence of good corporate governance and company size on profit management.
KETERKAITAN TEMUAN AUDIT DENGAN GOOD CORPORATE GOVERNANCE, ETIKA BISNIS, DAN SISTEM PENGENDALIAN INTERNAL Hicca Maria Gandi Putri Aruan; Yosi Sihombing; Chintya Hutahaean; Ela Lumban Tungkup; Farel Novsal Simamora; Brian Mendrofa
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.v9i2.2945

Abstract

This study aims to analyze the relationship between internal audit findings and Good Corporate Governance (GCG), business ethics, and internal control systems. It specifically examines how internal audit findings reflect corporate compliance with GCG principles, why the root causes of audit findings are often linked to weak organizational business ethics, and how audit recommendations contribute to strengthening internal control systems. This study employs a qualitative literature review approach, examining relevant national SINTA-indexed journal articles and international sources from the past decade, analyzed thematically. The findings show that internal audit findings consistently reflect corporate compliance with the principles of transparency and accountability; the root causes of audit findings are closely related to weak organizational integrity and ethical culture; and audit recommendations contribute significantly to strengthening internal control when consistently followed up by management. This study concludes that internal audit findings, business ethics, and internal control systems operate within a single interrelated ecosystem in realizing Good Corporate Governance, rather than functioning as separate elements
AKUNTANSI POSITIF DAN NORMATIF TERHADAP PRAKTIK EARNINGS MANAGEMENT DALAM KEPUTUSAN STRATEGIS MANAJER: SEBUAH STUDI LITERATUR Devi Anjelika; Cintia Awindah Sigiro; Erni Mawati Daeli; 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.v9i2.2958

Abstract

Earnings management is a common phenomenon in modern business and accounting, driven by the flexibility managers have in selecting accounting policies. It is closely related to strategic decisions aimed at achieving corporate targets, maintaining earnings stability, securing performance-based incentives, and sustaining investor confidence. This study examines earnings management from the perspectives of Positive Accounting Theory and Normative Accounting Theory using a qualitative literature review of scholarly journals, books, and prior research. The findings indicate that Positive Accounting Theory views earnings management as a rational managerial response to economic incentives and contractual relationships within the firm. In contrast, Normative Accounting Theory argues that such practices may reduce the quality and reliability of financial reporting because they do not always objectively represent the company’s actual economic condition. These contrasting perspectives suggest that earnings management is both a realistic managerial practice in business and a practice that should be carefully regulated to preserve the transparency, credibility, and integrity of corporate financial statements.
OPTIMALISASI TAHAP TINDAK LANJUT AUDIT DALAM PENYELESAIAN TEMUAN PEMERIKSAAN Hicca Maria Gandi Putri Aruan; Tonius Manik; Utomo Panjaitan; Jonathan Jonathan; Sara Manik; Perintis Lumbantoruan
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.v9i2.2964

Abstract

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PENGARUH ENVIRONMENTAL, SOCIAL DAN GOVERNANCE DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Sari Rahma Dhani; Neneng Salmiah; Fahmi Oemar
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.v9i2.2923

Abstract

This study aims to examine the effect of environmental, social, and governance (ESG) disclosure on the firm value of energy sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study consists of all energy sector companies listed on the IDX, totaling 91 companies. The sample was selected using a purposive sampling method, namely selecting samples based on predetermined criteria. As a result, the final sample comprises 33 energy sector companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple regression analysis. The results show that simultaneously, environmental, social, and governance disclosure have an effect on firm value. Partially, environmental disclosure has no effect on firm value, while social disclosure has a negative and significant effect on firm value, and governance disclosure has a positive and significant effect on firm value. The Adjusted R-squared value is 0.249 or 24.9%, indicating that environmental, social, and governance disclosure contributes 24.9% to firm value, while the remaining 75.1% is influenced by other variables not examined in this study.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI KECAMATAN PADANG GELUGUR Fatwa Ramadhan; Iskandar Sam; 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.v9i2.2939

Abstract

This study aims to determine the effect of the internal control system and village apparatus competency on accountability in village financial management in Padang Gelugur District. The population of this study was all villages within Padang Gelugur District, consisting of the village head, village secretary, village head (Kaur), village chief (Kasi), and village consultative body (Bamus). The sample in this study was drawn using a saturated sampling method with 52 respondents. This study used multiple linear regression analysis with the aid of SPSS version 27 for Windows. The results showed that the internal control system and village apparatus competency simultaneously influence accountability in village financial management. Partially, the internal control system influences accountability in village financial management, and village apparatus competency influences accountability in village financial management

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