cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
FAIZAH KAMILAH
Contact Email
faizahkamilah76@yahoo.com
Phone
-
Journal Mail Official
faizahkamilah76@yahoo.com
Editorial Address
-
Location
,
INDONESIA
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
 43   44   45   46   47 
PENGARUH OCCUPANCY RATE DAN EVENT MEETING TERHADAP PENDAPATAN HOTEL PADA GRAND ROYAL DENAI HOTEL BUKITTINGGI Winda Sari; Anne Putri; Aries Tanno; Delfi Hurnis; Romzi Rahman
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.v9i2.2946

Abstract

This study aims to examine the effect of occupancy rate and event meeting activities on hotel revenue at Grand Royal Denai Hotel Bukittinggi. A quantitative approach was employed using multiple linear regression analysis. The study utilized secondary data obtained from the hotel's operational reports covering the period from January 2023 to December 2025, consisting of occupancy rate, event meeting, and hotel revenue data. Data analysis included descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results indicate that occupancy rate has a positive and significant effect on hotel revenue, with a t-value of 11.867 and a significance level of 0.000. Event meeting activities also have a positive and significant effect on hotel revenue, with a t-value of 3.988 and a significance level of 0.000. Simultaneously, occupancy rate and event meeting significantly affect hotel revenue, as indicated by an F-value of 414.490 and a significance level of 0.000. The coefficient of determination (R²) of 0.962 shows that 96.2% of the variation in hotel revenue can be explained by the two independent variables. These findings suggest that optimizing room occupancy and increasing event meeting activities are effective strategies for enhancing hotel revenue.
ANALISIS KESENJANGAN PENGUKURAN ASET BIOLOGIS ANTARA KEPMENDESAA 136/2022 DAN PSAK 241 PADA BADAN USAHA MILIK DESA: PERBANDINGAN HISTORICAL COST DAN FAIR VALUE MEASUREMENT Difi Aqilla Febiansyah; Muhamad Rafy Khairu; Rosmaria Anggelina Simanjuntak; Zaza Dhina Tri Pamungkas
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.v9i1.2617

Abstract

Abstract: This study aims to analyze the normative gap between Kepmendesaa 136/2022 (SAK ETAP historical cost approach) and PSAK 241 (fair value biological assets approach) and its impact on BUMDes financial reporting quality. Data were obtained through regulatory review, BUMDes financial statements, and quantitative simulation of biological asset growth/crisis scenarios. Analysis employed a comparative regulatory approach and financial impact simulation (Tables 1-4). The analysis reveals asset undervaluation, ROA distortion, extreme current ratios, and reduced information relevance due to the historical cost approach's failure to reflect biological asset value dynamics (biological transformation). This research enriches academic literature through specific comparative regulatory analysis between Kepmendesaa 136/2022 (SAK ETAP historical approach) and PSAK 241 (fair value approach) for BUMDes biological assets, implying the need for BUMDes accounting regulation adjustment by adopting PSAK 241 to align with the economic substance of biological assets. Keywords: Biological assets; Kepmendesaa 136/2022; PSAK 241; historical cost approach;
OPTIMALISASI PENGGUNAAN SAFE DEPOSIT BOX PADA BANK SYARIAH DALAM MENERAPKAN PRINSIP-PRINSIP AKUNTANSI SYARIAH Herlina Herlina; Emi Yulia Siska; Nurlaili Janati
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.v9i1.2625

Abstract

Safe Deposit Boxes (SDBs) are one of the Islamic banking products that are useful as a means for customers to deposit valuable items or money. However, their use does not yet meet the provisions and rules of Islamic accounting principles. Banks are often negligent in carrying out their custodial duties, as evidenced by cases of SDB break-ins, and there are still many people who are not satisfied with the use of SDB products. Data analysis and measurement used a qualitative and descriptive approach. The type and strategy of discovery was classified as a case study, conducted as field research at Bank Syariah Indonesia (BSI), Jalan Demang Lebar Daun Palembang, using purposive sampling. The results of the study show that selectivity in choosing SDB users is still not objective, as there are still many people who urgently need SDB in the queue. The optimization of SDB usage has not fully complied with the principles of Islamic accounting, namely transparency in selecting users who urgently need SDB products, trustworthiness, and fairness in selecting users who are in dire need. In terms of responsibility, this Islamic bank is still classified as very good, with no negligence in access or misuse of SDB. In terms of integrity and responsibility, this Islamic bank fully complies with Islamic accounting principles, but in terms of trustworthiness, transparency, and fairness, it has not yet implemented Islamic accounting principles. This is indicated by the fact that many people with urgent needs are still unable to use this SDB product.
ANALISIS DEPRESIASI AKTIVA TETAP ALAT BERAT DALAM MENINGKATKAN LABA PERUSAHAAN KONTRAKTOR PERTAMBANGAN DAN PERDAGANGAN (Studi Kasus pada PT. Aneka Mineral Mining di Pomalaa) Nurul Hidayati; Sasmita Nabila Syahrir; Surianto Ilham
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.v9i1.2646

Abstract

Analysis of Fixed Asset Depreciation in Increasing the Profit of Mining and Trading Contractor Companies (Case Study of PT. Aneka Mineral Mining in Pomalaa). This research aims to conduct a comparative analysis of depreciation methods to identify the advantages and disadvantages of each, so that researchers can provide relevant input to companies with reference to the provisions of PSAK No. 216. In analyzing the phenomenon under study, this study adopts a qualitative perspective implemented through a case study design. Data was collected through a series of procedures including documentation tecniques, semi-structured interviews, and direct observation in the field. Data analysis techniques use constant comparative techniques to compare the depreciation methods currently used by companies with relevant depreciation methods. Keywords: Depreciation Method, Fixed Assets, Profit Increase.
PENGARUH LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2022) Nike Audina; Anne Putri; Aries Tanno; Hesi Eka Puteri; Imran Imran
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.v9i1.2661

Abstract

This research aims to analyze the effect of liquidity on company value with profitability as a mediating variable (in manufacturing companies in the property and real estate subsector listed on the Indonesia Stock Exchange 2021-2022). The object of this research is companies in the property and real estate subsector listed on the Indonesia Stock Exchange during the period of 2021-2022. The research method used is quantitative with data analysis techniques using Structural Equation Modelling-Partial Least Square (SEM-PLS). The results of the study show that liquidity has a significant positive effect on company value, while profitability has an insignificant effect on company value, and profitability does not mediate the effect of liquidity on company value.
PENGARUH PAJAK PROGRESIF DAN DIGITALISASI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BANGKINANG Priscilla Nanda Julita; Dwi Fionasari; Norra Isnasia Rahayu
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.v9i1.2693

Abstract

This study aims to examine the effect of progressive tax and digitalization on motor vehicle taxpayer compliance in Bangkinang. This research employs a quantitative approach. The population of the study consists of 442,941 motor vehicle taxpayers registered at the Samsat Office of Bangkinang. The sample size was determined using the Slovin formula, resulting in 100 respondents. The data used in this study consist of primary data obtained through questionnaires distributed to motor vehicle taxpayers in Bangkinang and secondary data derived from books and academic journals. Data collection was conducted using a questionnaire technique. The research variables include taxpayer compliance as the dependent variable, and progressive tax and digitalization as independent variables. Data analysis was performed using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that progressive tax has no significant effect on taxpayer compliance, while digitalization has a positive and significant effect on motor vehicle taxpayer compliance. The coefficient of determination (R Square) is 0.339, indicating that progressive tax and digitalization simultaneously contribute 33.9% to taxpayer compliance, while the remaining 66.1% is influenced by other factors not examined in this study.
NILAI PERUSAHAAN DARI PERSPEKTIF GENDER DIVERSITY, CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN Mefthahul Hidayat; Wira Ramashar; Zul Azmi
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.v9i1.2721

Abstract

This study aims to analyze the influence of corporate social responsibility (CSR), financial performance, and gender diversity. The research subjects were manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2021–2024 period. Firm value was proxied using Tobin's Q, CSR was measured using the Corporate Social Responsibility Index (CSRI), financial performance was proxied by Return on Assets (ROA), and gender diversity was measured based on the presence of women on the board of directors or commissioners. This study employed a quantitative approach with a purposive sampling technique. Data were analyzed using multiple linear regression after first conducting classical assumption tests. The results showed that financial performance had a positive effect on firm value, while corporate social responsibility and gender diversity showed inconsistent effects on firm value. These findings support signaling theory, which states that financial and non-financial information provided by companies can serve as signals for investors in assessing the company's prospects.
PENGARUH RETURN ON EQUITY (ROE), CURRENT RATIO (CR), DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Tendri Nofta Febrianti; Enggar Diah Puspa Arum; Riski Hernando
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.v9i1.2722

Abstract

This study aims to determine the effect of Return on Equity, Current Ratio, and Debt to Equity Ratio on stock returns in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This research is quantitative. The data used are secondary data in the form of annual reports and company financial statements. The sample selection technique in this study used total sampling. A total of 70 samples were used from 94 companies during the study period. Data analysis was performed using multiple linear regression analysis with the help of SPSS. The results show that simultaneously, Return on Equity, Current Ratio, and Debt to Equity Ratio have a positive and significant effect on stock returns. Meanwhile, partially, Return on Equity has a positive and significant effect on stock returns. Meanwhile, the Current Ratio and Debt to Equity Ratio have no effect on stock returns.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024 Fahmi Fahmi; Sasmita Nabila Syahrir; Surianto Ilham; Iien Rohmatin Nisa
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.v9i1.2740

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on firm value in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The mining sector was selected because of its high environmental and social impact, which increases public and regulatory pressure for transparent CSR implementation. A quantitative correlational approach was applied using secondary data obtained from companies’ annual reports and sustainability reports. The sampling technique employed purposive sampling, resulting in 8 mining companies with 40 firm-year observations. CSR was measured using a disclosure index based on the Global Reporting Initiative (GRI) guidelines, covering environmental, social, and economic dimensions. Firm value was proxied by Price to Book Value (PBV), reflecting market assessment of the company’s performance and future prospects. The results of descriptive analysis indicate that CSR disclosure levels among sampled companies are generally high and relatively homogeneous, with an average score close to full disclosure. Meanwhile, firm value shows greater variability across observations. The simple linear regression analysis demonstrates that CSR does not have a statistically significant effect on firm value, as indicated by a significance value of 0.874 (p > 0.05) and a very low coefficient of determination. This finding suggests that limited variation in CSR disclosure reduces its explanatory power in influencing market valuation. Additionally, investors in the Indonesian capital market may place stronger emphasis on financial performance indicators, profitability, and macroeconomic conditions rather than CSR disclosure alone. Therefore, although CSR plays an essential role in maintaining corporate legitimacy and reputation, its direct impact on firm value in the mining sector during the post-pandemic period is not empirically supported.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA PROGRAM KELUARGA HARAPAN (PKH) DIKELURAHAN KOWIOHA Cici Maimuna; Sasmita Nabila Syahrir; Sri Ayu Pracita
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.v9i2.2824

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana Program Keluarga Harapan (PKH) di Kelurahan Kowioha, Kecamatan Wundulako, Kabupaten Kolaka. Penelitian ini menggunakan pendekatan kuantitatif mikro dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh Keluarga Penerima Manfaat (KPM) PKH sebanyak 44 responden dengan teknik sampling jenuh. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 27. Hasil analisis statistik deskriptif menunjukkan bahwa nilai rata-rata variabel akuntabilitas, transparansi, dan pengelolaan dana PKH berada pada kategori baik. Hasil uji parsial (uji t) menunjukkan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Transparansi juga berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Secara simultan, akuntabilitas dan transparansi berpengaruh signifikan terhadap pengelolaan dana PKH yang dibuktikan melalui uji F. Nilai koefisien determinasi (R²) menunjukkan bahwa sebagian besar variasi pengelolaan dana PKH dapat dijelaskan oleh variabel akuntabilitas dan transparansi, sedangkan sisanya dipengaruhi oleh variabel lain di luar model penelitian. Temuan ini menunjukkan bahwa semakin baik penerapan akuntabilitas dan transparansi, maka pengelolaan dana PKH akan semakin efektif, tepat sasaran, dan dapat dipertanggungjawabkan. Oleh karena itu, diperlukan peningkatan sistem pelaporan, pengawasan, serta keterbukaan informasi kepada masyarakat guna meningkatkan kepercayaan publik terhadap program bantuan sosial. Kata Kunci: Akuntabilitas, Kuantitatif Mikro, Pengelolaan Dana, Program Keluarga Harapan, Transparansi

Page 45 of 47 | Total Record : 462

 43   44   45   46   47 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK) Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK) Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini Vol. 7 No. 1 (2024): Pengendalian, Kinerja Keuangan, dan Peran Audit di Era Dinamis Vol. 6 No. 3 (2023): Kinerja Keuangan dan Perilaku Keuangan: Perspektif UMKM, Pemerintah, dan Korpor Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan Vol. 5 No. 2 (2022): Tantangan dan Solusi Akuntansi dalam Meningkatkan Kinerja Sektor Publik dan Pri Vol. 5 No. 1 (2022): Pengelolaan Keuangan Sektor Publik dan Privat di Masa Pandemi: Tantangan dan In Vol. 4 No. 3 (2021): Dampak Covid-19 dan Isu Terkini dalam Praktik Akuntansi dan UMKM Vol. 4 No. 2 (2021): Isu Terkini Akuntansi: Lingkungan, Syariah, dan Kinerja Ekonomi Nasional Vol. 4 No. 1 (2021): Perkembangan Akuntansi Kontemporer: Integrasi Sektor Publik, Bisnis, dan Keseha Vol. 3 No. 3 (2020): Dinamika Akuntansi Modern: Audit, Perbankan, dan Literasi Keuangan UMKM Vol. 3 No. 2 (2020): Tantangan Akuntansi di Era Kompetitif: Audit, Perpajakan, dan Literasi Keuangan Vol. 3 No. 1 (2020): Dinamika Akuntansi Modern: Tantangan Audit, Perpajakan, dan Literasi Keuangan Vol. 2 No. 3 (2019): Akuntansi, Etika, dan Kinerja: Perspektif Modern dalam Praktik Bisnis dan Sekto Vol. 2 No. 2 (2019): Perilaku dalam Akuntansi: Arah Baru Pengembangan Ilmu dan Praktik Vol. 2 No. 1 (2019): Perilaku Akuntansi dan Upaya Mewujudkan Kinerja Perusahaan Unggul Vol. 1 No. 1 (2018): Dinamika Ilmu Akuntansi dan Tantangan Global: Fondasi Edisi Perdana More Issue