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INDONESIA
Akuntansi : Jurnal Akuntansi Integratif
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 25025376     EISSN : 27150658     DOI : 10.15642/jai
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting Research
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 179 Documents
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Determinants of Financial Distress in Basic Materials Companies: Evidence from Indonesian Listed Firms Alanna, Jayla; Rochayatun, Sulis
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2445

Abstract

Purpose: This study examines the influence of liquidity, operating capacity, firm size, and cash flow on financial distress in basic materials manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. Financial distress represents a critical phase prior to bankruptcy and remains a significant concern, particularly in the basic materials sector, which experienced performance pressures during the post-pandemic recovery period. Methodology/approach: This study contributes to the literature by specifically examining the basic materials industry during the 2021–2024 period and by integrating liquidity, operating capacity, firm size, and cash flow within a single panel data regression framework, thereby providing a more comprehensive and updated empirical perspective on financial distress in a capital-intensive sector. This study employs purposive sampling, resulting in 80 companies with 320 panel data observations. Data were analyzed using panel data regression through the Random Effect Model using EViews 12 software. Findings: The results indicate that liquidity and operating capacity have a significant negative effect on financial distress, suggesting that higher liquidity and more efficient asset utilization reduce the likelihood of financial difficulties. Meanwhile, firm size and cash flow do not exhibit a statistically significant partial effect. However, the joint significance test indicates that all variables collectively influence financial distress. Practical Implications: These findings highlight the importance of comprehensive financial performance evaluation to support managerial decision-making in the early prevention of financial distress. Originality/value:Focuses on the basic materials sector during 2021–2024 and integrates multiple financial variables within a single panel data regression framework.
Analysis of Factors Affecting Audit Quality at The Bogor District Inspectorate: The SEM-PLS Approach Iryani, Lia Dahlia; Rahman, Aisyah Abdul; Yadiati, Winwin
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2455

Abstract

Purpose: Audit quality is a fundamental component of effective governance, particularly within the public sector, where internal supervisory bodies play a critical role in ensuring accountability and transparency. Recent corruption cases in the Bogor District have illuminated significant shortcomings in the internal audit mechanisms, thereby necessitating a comprehensive exploration of the factors that influence audit quality. This study aims to investigate the effects of education, professional experience, and professionalism on audit quality within the Bogor District Inspectorate. Methodology/approach: Employing SEM-PLS, the study analyzed data obtained from a survey of 36 professional auditors. Findings: The findings indicated that professional experience has a significant positive impact on audit quality, whereas education and professionalism do not exhibit statistically significant direct effects. These results suggested that, while academic qualifications and professional attitudes remain important, practical experience is a more decisive factor in enhancing audit quality. Practical implications: The research provided meaningful guidance for public sector audit institutions aiming to improve audit effectiveness by strengthening the competencies of their auditors. Originality/value: This study provides empirical evidence from a local government context, highlighting the dominant role of professional experience in determining audit quality. Future research is encouraged to explore potential mediating or contextual factors influencing these relationships.
The Strategies Role of Tax Management Effectiveness in Corporate Tax Compliance: Financial Condition, Tax Understanding, and Tax Awareness Kriswardhani, Anova Pepsy; Lestari, Wiwik
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2456

Abstract

Purpose: This research fosters a conceptual framework for tax compliance behavior by integrating economic and social psychological perspectives through the Slippery Slope Framework. This concept postulates that taxpayer compliance is affected by two primary dimensions, specifically the power of tax authorities and taxpayers’ trust in authorities. Methodology/approach: In this research, a survey-based quantitative approach was utilized to examine the effects of financial condition, tax understanding, and taxpayer awareness on corporate taxpayer compliance, in addition to observe the moderating role of tax management effectiveness. The research was administered during the period 22 December 2025 to 11 January 2026. Data were collected from corporate taxpayers registered at KPP Pratama Surabaya Sukomanunggal. The data were analyzed using SmartPLS version 4.1.1.6. A total of 100 corporate taxpayers were selected using purposive sampling. Findings: The findings discovered that financial conditions did not have any noteworthy effect upon corporate taxpayer compliance. Besides, tax understanding and taxpayer awareness results had positive and significant influence on corporate taxpayer compliance. Furthermore, tax management effectiveness did not moderate the relationships among financial conditions, tax understanding, and taxpayer awareness toward corporate taxpayer compliance. Practical implications: This study suggests that tax authorities should prioritize improving taxpayers’ understanding and awareness to enhance compliance, rather than focusing primarily on financial conditions or tax management effectiveness. Originality/value: This research delivers theoretical contributions to the tax compliance literature and recommends concrete suggestions for tax authorities in recommending policies and approaches to expand corporate taxpayer compliance.
What Drives Firm Value in Capital-Intensive Industries? Evidence from Energy and Basic Materials Firms in Indonesia and Malaysia Luthfiani, Anin Dyah; Romadhon, Fitri; Fitri, Alfiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2473

Abstract

Purpose: This study examines the main factors that influence firm value in capital-intensive industries. Specifically, it analyzes whether firm size, market capitalization, and firm growth affect firm value in Indonesia and Malaysia. Methodology/approach: The study uses a quantitative explanatory approach with panel data from publicly listed energy and basic materials companies in Indonesia and Malaysia during 2021–2024 (n = 171). Panel regression analysis is applied to the full sample and to each country separately to compare the results between the two markets. Findings: The results show that firm size and market capitalization have a positive and significant effect on firm value in both countries and in the combined sample. However, firm growth does not have a significant effect. This indicates that in capital-intensive industries, investors pay more attention to company size and market valuation than to growth indicators. The model explains firm value better in Indonesia than in Malaysia, suggesting differences in how each market responds to company characteristics. Practical implications: For managers, the findings emphasize the importance of increasing company scale, maintaining transparency, and strengthening market reputation to improve firm value. For investors, firm size and market capitalization appear to be more reliable indicators than growth when assessing companies in capital-intensive sectors. Originality/value: This study provides comparative evidence from two Southeast Asian emerging markets and offers empirical support for agency theory by demonstrating how larger firms and stronger market valuation mechanisms can reduce information asymmetry and enhance firm value in capital-intensive environments.
Controlling Stunting Prevalence Through Health Function Budgeting: The Role of APIP and Educational Factor in Indonesia Setiawan, Moh. Hedar; Furqan, Andi Chairil; Djuri, Phatra Anggana; Din, Muhammad
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2489

Abstract

Purpose: This study aims to examine the effect of health function expenditure on the reduction of stunting prevalence, with the effectiveness of Government Internal Supervisory Apparatus (APIP) as a moderating variable and average years of schooling as a control variable. Methodology/approach: This study employs a quantitative approach using secondary panel data from local governments in Indonesia for the 2021–2022 period, comprising 518 and 1,036 observations. The data are sourced from Statistics Indonesia (BPS), Bappenas, and the Financial and Development Supervisory Agency (BPKP) And use Panel data regression analysis. Findings: The results indicate that health function expenditure, APIP maturity, and mean years of schooling have a negative and significant effect on stunting prevalence. However, APIP, as a moderating variable, does not strengthen the relationship between health expenditure and stunting reduction. Instead, the interaction term shows a positive coefficient, indicating that the moderating effect does not support the proposed hypothesis. This suggests that APIP oversight remains largely administrative rather than performance-oriented. Practical implications: These findings highlight the need to improve the effectiveness of health budget allocation, strengthen APIP competencies in performance-based auditing, and enhance nutrition, public health, and education quality. Originality/value: This study contributes to the literature by examining APIP as a moderating variable between public health expenditure and stunting reduction, with educational attainment as a control variable. Using recent Indonesian panel data, the study provides empirical evidence on the governance of health spending effectiveness.
Factors Influencing Fraud in Educational Institutions: The Moderating Role of Personal Integrity Noor Abidin, Fityan Izza; Biduri, Sarwenda; Gunawan, Giezka Adinia; Putri, Vanesya Ardiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2459

Abstract

Purpose: The purpose of this research is to analyze the influence of a sense of financial accountability, religiosity, and morality on fraud in educational institutions, with personal integrity as a moderating variable. Previous research has shown inconsistent results regarding the influence of a sense of financial accountability, religiosity, and morality on fraud; therefore, personal integrity was used as a moderating variable because it can determine an individual’s consistency in applying moral values and honesty, thereby helping to explain the differences in previous research findings. Methodology/approach: This research uses a quantitative approach based on primary data obtained through the distribution of questionnaires to teachers, financial directors, treasurers, and school administrators at Amal Usaha Muhammadiyah Pendidikan Sepanjang, with a total of 36 respondents. Data analysis was conducted using Partial Least Squares (PLS) with the assistance of SmartPLS. Findings: The results indicate that a sense of financial accountability and religiosity have a positive and significant effect on fraud prevention. Conversely, morality does not have a significant effect on fraud. Personal integrity was found to act as a partial moderator, with only one interaction showing a significant effect. Practical implications: This research emphasizes that educational institutions need to strengthen their oversight systems and culture of accountability in order to minimize the potential for fraud within these institutions. Originality/value: This research contributes to the development of a fraud prevention model for educational institutions based on individual values by positioning personal integrity as a factor that reinforces the relationship between accountability, religiosity, and fraud in educational institutions.
Determinants of Government Agency Accountability in Rokan Hilir Putri, Annie Mustika; Rahayu, Norra Isnasia
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2499

Abstract

Purpose: This study aims to examine the influence of the implementation of Government Accounting Standards, Good Corporate Governance, supervision of financial reporting quality, and human resource competence on the performance accountability of government institutions. Methodology/approach: The research employed a quantitative approach using primary data collected through structured questionnaires distributed to finance officials and staff of Regional Apparatus Organizations in Rokan Hilir Regency. Respondents were selected based on their direct involvement in financial management, reporting, and accountability processes. Data were analyzed using multiple linear regression to test both partial and simultaneous effects of the independent variables on institutional accountability performance. Findings: The findings show that Government Accounting Standards, Good Corporate Governance, financial reporting supervision, and human resource competence positively and significantly affect government accountability performance. The instruments are valid and reliable, and the regression model meets classical assumption tests, indicating reliable results. Practical Implications: The research results indicate that government institutions should strengthen compliance with accounting standards, improve governance mechanisms, enhance oversight of financial reporting quality, and develop human resource competencies to achieve stronger accountability and improve the quality of public sector financial management and institutional governance. Originality: This study contributes to public sector accountability literature by examining the role of Government Accounting Standards, Good Corporate Governance, financial reporting supervision, and human resource competence in improving institutional accountability performance in Regional Apparatus Organizations of Rokan Hilir Regency.
AKUNTAN DAN ERA KETERBUKAAN ARUS LALU LINTAS JASA Gati, Vidia
Akuntansi: Jurnal Akuntansi Integratif Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v1i1.4

Abstract

Profesi akuntan adalah salah satu profesi yang mendapatkan sertifikasi dari negara negara ASEAN berdasarkan Mutual Recognition Agreement (MRA sehingga nantinya akan memudahkan lintas profesi diantara Negara tersebut. Adanya gap antara jumlah akuntan yang tersedia dan yang dibutuhkan akan menimbulkan persoalan yaitu serbuan tenaga kerja asing di masa arus lalu lintas jasa benar benar terbuka. Ikatan Akuntan Indonesia sudah melakukan berbagai aktifitas untuk mempersiapkan masa tersebut, namun hendaknya perhitungan realistis perlu dikedepankan mengingat struktur sumber daya manusia di Indonesia didominasi oleh low skilled labour sehingga opsi menunda pemberlakuannya mungkin dapat diperhitungkan untuk memberi kesempatan anak bangsa mencapai posisi strategis daripada posisi sebagai buruh di negeri sendiri.
Peranan Audit Internal dalam Pengendalian Risiko Pembiayaan di Bank BRI Syariah Kantor Cabang Diponegoro Surabaya Khayat, Ismatul
Akuntansi: Jurnal Akuntansi Integratif Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v1i1.5

Abstract

The study, entitled "The Role of Internal Audit in Risk Control Financing Bank BRI Syariah Branch Office Diponegoro Surabaya" This is the result of a qualitative study aimed to answer the question of how the internal audit mechanisms in financing and how the role of internal audit in controlling risks in the financing of Bank BRI Syariah Office Diponegoro Surabaya branch. The methodology used in this study is a qualitative method case study on the object under study. Data collection was conducted research by interviewing informants internal audit team and employees of Bank BRI Syariah Branch Office Diponegoro Surabaya. The data is then analyzed by inductively mindset which means mindset that is grounded in the facts are specific, then studied, analyzed and summarized into solving the problems or solutions that can be applied generally. The results showed that, the internal audit mechanism in finance at Bank BRI Syariah Branch Office Diponegoro Surabaya include audit preparation phase, the phase of the audit program, the stage of implementation of audit, audit reporting stage, the stage of follow-up results of the audit and the stage of documentation and administration, and second, the role of internal audit in controlling the financing risks are classified in the role of problem solver, compliance role, the role of negotiator and the role that such controls contained in the audit report. On the mechanism of internal audit, the auditor should prepare in advance of key risk mitigation data based Al-Daulah Vol. 1, No. 1, April 2015 16 Ismatul Hayati financing, taking samples financing completed in financing the collectability of 3 to 5 and propagated back to the financing Collectable 1 and 2. To that end, each bank can increase the audit team for more funding audited, so that a more comprehensive risk control on all funding channeled bank. In the role of internal audit, internal audit will be instrumental if the creditor or LHA written more specific recommendations for the auditee to improve their performance. So that the internal audit more direct role in the change of attitude of the auditee in carrying out the responsibilities and authority.
Penyajian Laporan Sumber dan Penggunaan Dana Kebajikan KJKS BMT Mandiri Sejahtera Gresik Berdasarkan PSAK No. 101 Kholifah, Alif
Akuntansi: Jurnal Akuntansi Integratif Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v1i1.6

Abstract

Penelitian ini merupakan studi pada BMT Mandiri Sejahtera dengan judul “Penyajian Laporan Sumber dan Penggunaan Dana Kebajikan KJKS BMT Mandiri Sejahtera Berdasarkan PSAK No. 101”. BMT mempunyai kewajiban untuk membuat laporan keuangan sehingga dibutuhkan suatu alat yang digunakan sebagai acuan yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) No. 101 ( laporan keuangan entitas syariah) dimana PSAK ini sebagai pengganti dari PSAK No. 59 (akuntansi perbankan syariah). Hasil penelitian menunjukkan bahwa penyajian laporan sumber dan penggunaan dana kebajikan yang selama ini dilakukan BMT masih mengacu pada PSAK No. 59. Implementasinya juga belum sesuai dengan PSAK No. 59. Ketidaksesuaian tersebut terjadi dalam hal pencatatan dan penyajian. Secara otomatis, BMT juga belum mengacu pada PSAK No. 101 sebagai standard yang terbaru. Berdasarkan kesimpulan di atas, penulis menyarankan BMT Mandiri Sejahtera diharapkan selalu mengikuti setiap revisi yang dilakukan Ikatan Akuntan Indonesia selaku lembaga yang mengatur Standar Akuntansi Keuangan di Indonesia. Untuk mengantisipasi kebutuhan dimasa depan (adanya keinginan dari para stakeholders) agar laporan keuangan andal dan dapat dipercaya, maka BMT sesegera mungkin mengikuti PSAK terkini yaitu PSAK No. 101 (tentang laporan keuangan entitas syariah).

Page 16 of 18 | Total Record : 179

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