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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Malikussaleh
ISSN : 23014717     EISSN : 2716022X     DOI : 10.29103
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, Indonesia. Jurnal Akuntansi dan Keuangan is published every year twice, February and August. Jurnal Akuntansi dan Keuangan as a medium for disseminating research results from researchers, lecturers, and practitioners in the field of Accounting. JAK receives articles from researchers from lecturers, students and practitioners in the field of Accounting that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English. Focus and Scope Jurnal Akuntansi dan Keuangan covered various of research approach, namely: quantitative, qualitative and mixed method. Jurnal Akuntansi dan Keuangan focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 218 Documents
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Pengaruh Komitmen Organisasi, Transparansi, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Partisipasi Masyarakat Sebagai Varibel Moderasi Pribadi, Kukuh Iqnatul; Santoso, Selamet Eko Budi; Dirgantari, Novi; Hartikasari, Annisa Ilma
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.18193

Abstract

Untuk memeriksa pengaruh moderasi, makalah ini bertujuan untuk mengevaluasi dampak komitmen organisasi, transparansi, dan teknologi informasi terhadap keterlibatan sipil. Kerangka kerja ini dibangun di atas filosofi penatalayanan. Oleh karena itu SEM PLS digunakan sebagai pendekatan analitis. Populasi penelitian terdiri dari peralatan desa yang tersebar di dua puluh desa Kabupaten Cilongok. Dengan teknologi pengambilan sampel purposive, ukuran sampel menjadi 135 responden. Hasil penelitian menunjukkan bahwa tanggung jawab dana desa secara signifikan dipengaruhi oleh komitmen dan transparansi organisasi. Meskipun demikian, tanggung jawab pengelolaan keuangan desa tidak dipengaruhi oleh penggunaan teknologi informasi. Dalam hal komitmen organisasi, transparansi, dan penggunaan TI, penelitian ini menunjukkan bahwa keterlibatan masyarakat memiliki dampak minimal terhadap akuntabilitas keuangan desa.
Pengaruh Free Cash Flow, Leverage, Konservatisme Akuntansi dan Kompensasi Eksekutif Terhadap Manajemen Laba Nurmaya, Maya; Purnama, Dendi; Nurfatimah, Siti Nuke
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.18645

Abstract

The purpose of this research to analyze and prove empirical facts and produce a model that can explain the influence of free cash flow, leverage, accounting conservatism and executive compensation on earnings management. The population in this research is 76 energy sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used purposive sampling technique, so that the final sample obtained was 44 companies or 220 observation data. The data analysis technique used is panel data regression analysis. The results showed that leverage and executive compensation have a positive and significant effect on earnings management, accounting conservatism has a negative and significant effect on earnings management, while free cash flow has a positive and insignificant effect on earnings management.
Analisis Implementasi Pengendalian Internal terhadap Pengelolaan Kas Pada UMKM Teko Teh Rista, Raharka Prismadifa; Azmiyanti, Rizdina
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.17816

Abstract

The purpose of this study was to determine the internal control of cash management at UMKM Teko Teh. This research method used is qualitative research with data collection techniques using interviews, observations, and documentation of primary and secondary data. The results showed that UMKM Teko Teh has had adequate management of cash receipts and disbursements, but there are still shortcomings because there is no separation of the sales function from cash receipts and there is no financial recording with good journaling. The internal controls applied are still general and quite consistent, it's just that there are risks from employee negligence and recording financial statements that are not in accordance with theory. The solution that can be applied is to develop a more optimal digitization method by adding the Qris payment method and be balanced with financial literacy by the owner.
Menilai Pengelolaan Risiko Korporasi: Peran Kepemilikan Institusional, Leverage, dan Nilai Perusahaan dalam Aktivitas Lindung Nilai Rahmawati, Teti; Wati, Sinta
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.18902

Abstract

Thiis study aiims to teist eimpiiriical data on thei iinflueincei of iinstiitutiional owneirshiip, leiveiragei, and fiirm valuei on heidgiing actiiviitiieis. Thei objeicts useid iin thiis study arei companiieis that arei meimbeirs of BUMN. Thei sampliing teichniiquei useid purposiivei sampliing. Thei samplei useid was 28 companiieis or 140 obseirvatiion data for 5 peiriiods 2018-2022. Thei meithods useid iin thiis reiseiarch arei deiscriiptiivei and veiriifiicatiion meithods wiith quantiitatiivei data typeis. Thei data colleictiion teichniiquei useis non-partiiciipant obseirvatiion teichniiqueis usiing logiistiic reigreissiion teists usiing thei heilp of thei SPSS 20 program. Thei reisults of thei study, thei goodneiss of fiit reisults show a fiit modeil. And partiial teists show that iinstiitutiional owneirshiip has a siigniifiicant posiitiivei eiffeict on heidgiing actiiviity, and leiveiragei has a siigniifiicant posiitiivei eiffeict on heidgiing actiiviity. Meianwhiilei, fiirm valuei has a siigniifiicant neigatiivei eiffeict on heidgiing actiiviity.
Pengaruh Skeptisisme, Kompetensi, Time Budget Pressure, Kecerdasan Intelektual terhadap Kualitas Audit Jarak Jauh Maharani, Ainayah Diva; Nor, Wahyudin
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.17856

Abstract

Kualitas audit jarak jauh merupakan tingkat kecukupan dan kewajaran bukti audit yang diperoleh auditor saat melaksanakan audit jarak jauh dengan memanfaatkan teknologi digital untuk menggantikan kehadiran fisik di lokasi klien. Penelitian ini bertujuan untuk menganalisis pengaruh sikap skeptis, kompetensi, tekanan anggaran waktu, dan kecerdasan intelektual terhadap kualitas audit jarak jauh. Populasi penelitian ini termasuk dalam penelitian kuantitatif dan menggunakan desain studi kausalitas dimana terdapat hubungan antar variabel. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan IBM SPSS Statistics. Ukuran sampel yang digunakan sebanyak 60 respon auditor di Badan Pemeriksa Keuangan Republik Indonesia Provinsi Kalimantan Selatan. Hasil penelitian ini menunjukkan bahwa variabel sikap skeptis, kompetensi, dan tekanan anggaran waktu berpengaruh terhadap kualitas audit jarak jauh, sedangkan variabel kecerdasan intelektual tidak berpengaruh terhadap kualitas audit jarak jauh. Kata Kunci: Kualitas Audit Jarak Jauh, Sikap Skeptis, Kompetensi, Tekanan anggaran waktu, Kecerdasan Intelektual.
Pre and Post-COVID-19 Share Trading: Case of Australia and Southeast Asia Suwaldiman, Suwaldiman; Syah Putra, Galih Wisnu
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.19546

Abstract

This research aims to analyze the share prices and trading volume activity in the pharmaceutical industry in Southeast Asia and Australia during the pre-and post-COVID-19 periods. The data sample includes pharmaceutical companies listed in Southeast Asian countries and Australia from 2017 to 2022. The analysis utilizes monthly closing price data for 36 months before COVID-19 (2017-2019) and 36 months after (2020-2022). The data were processed and analyzed using the Wilcoxon Signed Rank Test. The findings indicate that there are significant differences in share prices and trading volume activity in the pharmaceutical industry between the pre-and post-COVID-19 periods. Specifically, the research reveals differences in share price and trading volume in Australia, Indonesia, Malaysia, Vietnam, and Thailand. In contrast, no significant differences were observed in share prices and trading volumes in Singapore and the Philippines. It is important to note that the study only included a sample of the pharmaceutical industry from six Southeast Asian countries and one country from Oceania (Australia). The number of pharmaceutical samples varied across these countries, with the Philippines represented by only one sample. Therefore, generalizations about all listed companies in these countries cannot be made. Future research should consider increasing the sample size by expanding the scope to include more regions or countries. Additionally, employing regression analysis to examine the influence between variables is recommended.
Green Credit, Bank Social Responsibility Dan Kinerja Keuangan Perbankan di Indonesia Mustika, Venna Maulida; Putri, Shara Amelia; Wahyuni, Sri; Sari, Dewi Maya
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.18170

Abstract

The study aims to examine the relationship between green credit, bank social responsibility, and the financial performance of banks in Indonesia. Green credit refers to loans provided by banks to sectors that contribute to sustainable development and the environment. Bank social responsibility includes activities conducted by banks to support social and environmental sustainability. This research involves collecting secondary data from banking financial statements and sustainability reports of banks in Indonesia for the year 2022. The data is analyzed using Multiple Regression Analysis. The results show that green credit, proxied by CAR (Capital Adequacy Ratio) and LDR (Loan to Deposit Ratio), is found to affect the financial performance of banks, while ROA (Return on Assets) does not have an effect. Meanwhile, bank social responsibility, proxied by IER (Investment Efficiency Ratio), is found not to affect the financial performance of banks in Indonesia.
Pengaruh Pengalaman Praktek Kerja Lapangan dan Ujian Kompetensi Kejuruan Terhadap Kesiapan Siswa Kelas XII AKT di SMK Keuangan Pekanbaru Untuk Memasuki Dunia Kerja Hutabarat, Santi Agustina
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.20810

Abstract

This study aims to analyze the influence of Practical Work Experience (PKL) and Vocational Competency Exams (UKK) on the readiness of 12th grade AKT students at SMK Keuangan Pekanbaru to enter the workforce. A quantitative approach was employed, involving 100 students selected through purposive sampling. Data were collected using validated and reliable questionnaires, then analyzed using multiple linear regression. The results showed that PKL experience had a positive and significant impact on students' job readiness, while UKK also significantly contributed. Simultaneously, both variables had a substantial effect on students' preparedness to enter the workforce. These findings highlight the importance of practical experience and competency mastery in enhancing vocational high school graduates' readiness to meet the demands of an increasingly competitive job market.
Pengaruh Profesionalisme, Independensi Auditor dan Etika Profesi Terhadap Kinerja Auditor Yusuf, Fadel; Surianti, Meily; Deliana, Deliana; Sembiring, Rahmat Widia
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.21233

Abstract

This research aims to determine whether Professionalism, Auditor Independence, and Professional Ethics affect Auditor Performance. The research method employed is quantitative research. The population in this study consists of 138 auditors working at Public Accounting Firms in Medan City. The sample in this study uses a purposive sampling technique with criteria for auditors working at Public Accounting Firms in Medan, auditors with a minimum position as senior auditors, and auditors who have worked for at least one year. This research uses a survey method with primary data obtained from questionnaires. The data analysis technique used in this study is a quantitative analysis technique using the statistical software Smart PLS (Partial Least Square). The results of this study show that Professionalism has a positive effect on Auditor Performance. Auditor Independence has a positive effect on Auditor Performance. Professional Ethics has a positive effect on Auditor Performance.
Tinjauan Akuntansi Syariah terhadap Akuntansi Pembiayaan Murabahah pada Bank Syariah Indonesia Cabang Banda Aceh Mardiaton, Mardiaton; Mahdani, Rimal; Elisyah, Nur; Aryani, Irne; Murni, Murni
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.20049

Abstract

The objective of this study is to analyze and determine the murābahah financing system carried out at Bank Syariah Indonesia (BSI) of Banda Aceh in accordance with Islamic accounting reviews. This is a descriptive research with primary and secondary data directly obtained from research site, and variety of literatures respectively. The results of the study which was carried out at BSI, indicate that accounting for murābahah transactions has not been fully utilized in accordance with (PSAK) (Statement of Financial Accounting Standards) PSAK Number: 102. Similarly, some transactions cannot also be recorded because the bank expects the customer to purchase goods by providing a certain amount of funds. The recognition of the murābahah profit still uses the annuity method and the inventory of its assets has never been presented in the statement of financial position due to its unavailability by the bank.

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