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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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THE POTENTIAL APPLICATION OF ENVIRONMENTAL TAXATION IN THE FISHERIES SECTOR: A QUALITATIVE REVIEW THROUGH THE LENS OF BLUE ACCOUNTING IN THE ARU ISLANDS REGENCY Ester Melania Pasamba
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.v9i2.2853

Abstract

This study aims to describe the potential application of environmental taxes in the fisheries sector in Aru Islands Regency through the perspective of Blue Accounting. A descriptive qualitative approach was applied with data collection techniques through in-depth interviews with 15 key informants, including local government officials, fisheries business actors, and traditional fishermen, supported by field observations and document studies. The findings reveal that conceptually there is significant potential for implementing environmental taxes, particularly in the form of taxes/levies on fishing vessel fuel and taxes on destructive fishing gear. However, implementation faces complex challenges in the form of fragmented understanding of Blue Accounting at the local government level, polarized perceptions between traditional fishermen who are concerned about the economic burden and business actors who want transparency in fund allocation, and limited institutional capacity. Through the lens of Blue Accounting, this study recommends a progressive policy model that integrates local wisdom such as Sasi Laut with modern fiscal instruments, implements a system of earmarking funds specifically for ecosystem conservation, and establishes accountability mechanisms that include ecological performance indicators. The study concludes that the implementation of environmental taxes in the Aru Islands requires a gradual and contextual approach, starting with pilot projects, with a paradigm shift from taxes as a burden to collective investment in preserving natural capital for long-term ecological and economic sustainability.
GOOD GOVERNANCE DAN EFEKTIVITAS PENGELOLAAN DANA DESA: ANALISIS PADA PEMERINTAH DESA MOAIN DI KABUPATEN MALUKU BARAT DAYA Engrith Grafelia Leunupun; Thimotina Killay
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.v9i2.2854

Abstract

Penelitian ini ingin melihat bagaimana prinsip-prinsip Good Governance, seperti transparansi, akuntabilitas, partisipasi, dan responsivitas, diterapkan di Desa Moain, Kabupaten Maluku Barat Daya. Penelitian ini juga ingin megetahui bagaimana penerapan prinsip-prinsip tersebut mempengaruhi efektivitas pengelolaan dana desa. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mengumpulkan data melalui observasi, diskusi terarah, dan dokumentasi laporan keuangan desa. Hasil penelitian menunjukkan bahwa Pemerintah Desa Moain telah melakukan partisipasi dan responsivitas dengan baik melalui Musyawarah Desa yang disesuaikan dengan potensi lokal agrowisata. Akuntabilitas juga meningkat setelah adanya kegiatan sosialisasi regulasi Permendagri No. 20 Tahun 2018. Namun, efektivitas pengelolaan dana desa masih menghadapi tantangan, seperti keterbatasan kapasitas Sumber Daya Manusia dalam penguasaan teknologi informasi keuangan dan kendala geografis wilayah kepulauan. Penelitian ini menyimpulkan bahwa meningkatkan literasi regulasi dan digitalisasi administrasi sangat penting untuk mengoptimalkan efektivitas dana desa di wilayah tertinggal, terdepan, dan terluar.
PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN INTERNAL TERHADAP KUALITAS LAPORAN REALISASI PELAKSANAAN APB DESA BALASARI KEC. POLEANG BARAT T.A 2023 Sri Surti Ramadani; Sasmita Nabilah Syahrir; Surianto Ilham
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.v9i2.2858

Abstract

The Effect of the Implementation of Public Sector Accounting and Internal Supervision on the Quality of the Realization Report of the Village Revenue and Expenditure Budget (APBDes) in Balasari Village, Poleang Barat District, Fiscal Year 2023. This research was conducted under the supervision of Sasmita Nabila Syahrir, SE., M.Ak., CA., ACPA as the first supervisor and Surianto Ilham, SE., M.Acc., Ak., CA as the second supervisor. The objective of this study is to understand the impact of public sector accounting implementation and internal supervision on the quality of the APBDes realization report. This study employs a quantitative method combined with an associative approach. Data collection was conducted using a questionnaire distributed to 45 respondents consisting of village officials and community members using purposive sampling. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results show that the implementation of public sector accounting does not have a significant effect on the quality of the APBDes realization report (p-value 0.226 > 0.05). Meanwhile, internal supervision has a positive and significant effect (p-value 0.000 < 0.05). This indicates that better internal supervision leads to better quality financial reports. On the other hand, the implementation of public sector accounting is not yet optimal due to limited competence of village officials and lack of training. This study concludes that improving the quality of village financial reports is more influenced by effective internal supervision. Therefore, the village government should strengthen supervision and provide training to improve transparency, accountability, and compliance with regulations
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR ENERGI SUB SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023-2025 Sitti Muliana; Hasriana Hasriana; Nurlaila Hasmi; Nur Aisyah; Suriani Suriani
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.v9i2.2862

Abstract

The purpose of this scientific study is to determine how profitability and leverage influence CSR disclosure. This research was conducted on companies operating in the energy sector, specifically the coal subsector, listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 46 samples were selected using a purposive sampling method. The data type used in this study is quantitative. Secondary data sources include financial statements, sustainability reports, and annual reports from these companies. In this study, the analytical method used was multiple linear regression. The findings of this study indicate that CSR is positively influenced by profitability, while leverage negatively contributes to CSR disclosure.
PENGARUH LEVERAGE, LIKUIDITAS, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Sektor Tekstil dan Garmen Yang Terdaftar Di BEI Tahun 2021-2025) Monisca Nema; Mukhzarudfa Mukhzarudfa; Scheilla Aprilia Murnidayanti
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.v9i2.2897

Abstract

Introduction/Main Objectives: This study aims to analyse the influence of Leverage, liquidity, and Sales Growth on Financial Distress in textile and garment companies listed on the Indonesia Stock Exchange between 2021 and 2024. Background Problems: This study was motivated by the increasing risk of Financial Distress among companies due to industry competition and unstable economic conditions. The research question is whether Leverage, liquidity, and Sales Growth influence Financial Distress, both individually and collectively. Novelty: The novelty of this study lies in the examination of these three variables in the textile and apparel sector for the 2021–2024 period, a topic that has received limited research attention. Research Methods: This study employs a quantitative method using secondary data in the form of company financial statements obtained from the official IDX website, which were analyzed using multiple linear regression. Finding/result: The results of the study indicate that, both individually and collectively, Leverage, liquidity, and Sales Growth have an impact on Financial Distress. Conclusion: This study concludes that these three variables can be used as indicators to predict Financial Distress and serve as considerations for management and investors in their decision-making.
PENGARUH AUDIT TENURE, AUDITOR REPUTATION, DAN UKURAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Property, Real Estate, and Building Construction yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024) Yohannes Sibarani; Ilham Wahyudi; 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.v9i2.2912

Abstract

This study aims to analyze the effect of audit tenure, auditor reputation, and audit committee size on the timeliness of financial reporting in property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study employed quantitative methods with secondary data obtained from the companies' annual financial reports. The sampling technique used purposive sampling with a sample size of 15 companies over three years of observation, resulting in 234 observations. The data analysis method used was logistic regression with the assistance of IBM SPSS Statistics 26. The results showed that audit tenure, auditor reputation, and audit committee size simultaneously had no effect on the timeliness of financial reporting. Partially, each variable did not affect the timeliness of financial reporting.
ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB) DI DESA SUNGAI KERANJI KABUPATEN KUANTAN SINGINGI Yeni Sapridawati; Rina Andriani; Diskhamarzaweny Diskhamarzaweny; Yul Emri Yulis; M. Irwan
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.v9i2.2916

Abstract

This study aims to determine the level of taxpayer compliance and the factors influencing taxpayers in paying Land and Building Tax (PBB) in Sungai Keranji Village, Kuantan Singingi Regency. This research is a descriptive study that attempts to describe the actual situation. Data collection techniques used by the researcher were interviews, observations, and documentation studies. The results of this study indicate that the level of compliance with Land and Building Tax (PBB) in Sungai Keranji Village from 2022-2023 has increased, while in 2024 the level of compliance with Land and Building Tax has decreased. Factors that cause community compliance with PBB payments are: 1. The level of taxpayer awareness in Sungai Keranji Village is quite high regarding PBB payments, 2. The level of education of the Sungai Keranji Village community is quite good, 3. Due to the economic conditions of the Sungai Keranji Village community is quite good so that the community is willing to set aside funds for payments for land and buildings that they have controlled and they use and 4. Sanctions in the form of fines have a significant impact on the level of Land and Building Tax revenue each year in Sungai Keranji Village Keywords: Compliance Level, Tax Payers, Land and Building Tax
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Saskia Panjaitan; Herti Diana Hutapea; Bonifasius H. Tambunan
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.v9i2.2925

Abstract

This study aims to examine the influence of the Independent Board od Commissioners, Board of Directors and Audit Committee on the financial performance od properties and real estate companies listed on the Indonesia Stock Exchange in 2022-2024. The research method used is a quantitative method with multiple linear regression analysis. The research sample uses a purposive sampling method consisting of 44 companies with a total of 132 data observations. The test results show that good corporate governance structure has no effect on financial performance. This indicates that financial performance is influenced by factors other than the research, such as macroeconomic factors, capital structure and company size. Keywords: Independent Board of Commissioners, Board od Directors, Audit Committee, Financial Performance.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN RITEL SUB-SEKTOR DEPARTMENT STORE/FASHION YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) Ayu Lestari; Andy Lasmana; Maria Magdalena Melani
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.v9i2.2938

Abstract

This study aims to examine the effect of receivable turnover and inventory turnover on profitability in retail companies within the department store/fashion sub-sector listed on Indonesia Stock Exchange during 2020-2025 period. This research employed a quantitative method with descriptive and verification approaches. Secondary data obtained from companies’ financial statement were analyzed using multiple linear regression, supported by the coefficient of determination (R2), F-test, and t-test. The result indicate that receivables turnover and inventory turnover simultaneously have a significant effect on profitability. The coefficient on determination (R2) of 32,2% indicates that variation in profitability can be explained by receivables turn over, while the remaining 67,8% is influenced by other factor outside the research model. These findings suggest that effective receivable management play an important role in improving the profitability of retail companies in the department store/fashion sub-sector whereas inventory management does not necessarily contribute significantly to profitability.
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2022–2024) Ferdy Fachrial Yusuf; 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.v9i2.2966

Abstract

This study aims to analyze the effect of debt policy, profitability, and firm size on firm value with Good Corporate Governance (GCG) as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual reports. The sample was selected using a purposive sampling technique and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with WarpPLS 7.0 software. The variables used in this study include debt policy, profitability, firm size, firm value, and Good Corporate Governance. This study is expected to provide empirical evidence regarding the factors influencing firm value and the role of Good Corporate Governance in moderating the relationship among these variables

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