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 
DAMPAK TARIF PAJAK PENGHASILAN TERHADAP MOTIVASI PENINGKATAN JABATAN AKADEMIK DOSEN DI INDONESIA Serly Novianti; Faizah Kamilah
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.v9i1.3058

Abstract

Improving the academic position of lecturers is a strategic aspect in career development and improving the quality of higher education in Indonesia. Based on data from the Higher Education Database (PDDikti) of the Ministry of Education and Culture in 2024, there are 303,067 active lecturers in Indonesia, but the proportion of lecturers with the positions of Head Lecturer and Professor is still below 20%. One of the factors that has been proven to affect the low motivation for promotion is the Income Tax (PPh) rate which is considered not comparable to the additional income received after promotion. This study quantitatively and descriptively aims to prove the significant influence of income tax rates on the motivation to increase the academic position of lecturers in Indonesia. Data was collected through an online survey of 312 lecturers from various public and private universities in Indonesia, which were selected by purposive sampling. The analysis is carried out by simple linear regression using the help of statistical software. The results of the study showed that the income tax rate had a negative and significant effect on the motivation to increase the academic position of lecturers (regression coefficient = -0.342; significance value 0.000 < 0.05). This means that the higher the tax rate imposed, the lower the motivation of lecturers to improve academic positions. This study empirically confirms that a disproportionate tax rate policy has the potential to reduce the academic productivity of lecturers. Therefore, a fairer and performance-based fiscal policy is needed to encourage the improvement of academic positions and strengthen the performance of the tridharma of higher education in Indonesia.
EFEKTIVITAS PSAK 69 DALAM PENGELOLAAN ASET BIOLOGIS DI PERUSAHAAN PERKEBUNAN Serly Novianti; Aljufri Aljufri; Zaharman Zaharman
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.v9i2.3059

Abstract

The Financial Accounting Standard Statement (PSAK) 69 on Agriculture is implemented in Indonesia to increase the transparency and relevance of biological asset reporting through fair value, less cost to sell-based measurements. This study aims to analyze the effectiveness of the implementation of PSAK 69 in the management of biological assets in plantation companies in Indonesia in 2024. The research method used is a qualitative descriptive approach with analysis of annual financial statements and accounting disclosures from five plantation companies The results of the study show that all sample companies have implemented PSAK 69 in the presentation of biological assets, but the effectiveness still varies. From the recognition aspect, the entire company has separated biological assets from fixed assets. In terms of measurement, 80% of companies use fair value, but most have not fully disclosed their assumptions and valuation methods in detail. Inconsistent disclosures led to differences in asset valuations and fluctuations in net income between periods. The implementation of PSAK 69 is considered effective in increasing the relevance and comparability of financial statements, but it has not been optimal in terms of assessment transparency and consistency of disclosure. This study concludes that the effectiveness of PSAK 69 in the plantation sector in Indonesia has been formally achieved but still requires substantive improvement, especially in the aspects of determining fair value, human resource competence, and audit supervision. The results of the research are expected to be input for plantation companies, regulators, and academics to strengthen the implementation of fair value-based accounting in the agricultural sector

Page 47 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