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Sarinah Joyce M. Rafael
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Universitas Nusa Cendana, Jl. Adisucipto, Penfui, Kupang, NTT.
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Jurnal Akuntansi : Transparansi dan Akuntabilitas
Published by Universitas Nusa Cendana
ISSN : 23384468     EISSN : 27151158     DOI : https://doi.org/10.35508/jak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi: Transparansi dan Akuntabilitas diterbitkan oleh Universitas Nusa Cendana secara berkala setiap tahun dua kali (Maret dan Oktober). Tujuan penerbitan Jurnal Akuntansi: Transparansi dan Akuntabilitas adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademis dan praktisi yang menaruh minat pada bidang akuntansi keuangan, akuntansi manajemen, sektor publik, auditing dan perpajakan, ditulis dalam bahasa Indonesia atau bahasa Inggris. Penentuan artikel yang di blind review oleh tim editor dengan mempertimbangkan aspek-aspek antara lain: terpenuhinya persyaratan untuk publikasi jurnal ilmiah dan kontribusi artikel terhadap pengembangan profesi dan pendidikan akuntansi. beberapa keimuan spesifik yang diterima untuk diterbitkan pada jurnal ini adalah : 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Sektor Publik 4. Auditing 5. Perpajakan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 110 Documents
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FAKTOR-FAKTOR PENENTU KEPUTUSAN INVESTOR UNTUK MEMBIAYAI INFRASTRUKTUR PUBLIK DI INDONESIA MELALUI KEMITRAAN PEMERINTAH DAN SWASTA Amin, Ahmad; Perdana, Halim Dedy; Ekanindya, Ria
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.21034

Abstract

This study examines the factors that influence investors' intention to finance public infrastructure in Indonesia through the Public Private Partnership (PPP) scheme. Different from previous studies conducted by Hamami et al. (2006), Banerjee et al. (2006), Side and Mendoza (2010), and Sharma (2012) focusing on financial aspects, this study emphasizes non-financial factors, particularly trust in government as a direct influence on investment intention. In addition, this study also examines the effect of government service quality, government transparency, and value similarity on investment intentions with trust in government as a mediating variable. Grounded in institutional theory, stakeholder theory, and stewardship theory, this study highlights the role of government legitimacy and good governance in encouraging private sector participation in infrastructure provision. Data was collected through a survey of 165 executives of companies listed on the Indonesia Stock Exchange (IDX) and analyzed using SEM-PLS. The results show that service quality, transparency, and value similarity positively affect trust in government, which in turn increases investment intentions. However, value institutionalization as a moderating variable showed no significant effect. This study confirms that investment intentions depend not only on financial factors, but also on trust built through good governance and the adoption of shared values between the government and the private sector.
FULL ISSUE VOLUME 13 NO 1 MARET 2025 Rafael, Sarinah Joyce M.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.21143

Abstract

Jurnal Akuntansi: Transparansi dan Akuntabilitas
TANTANGAN AUDIT DALAM ERA INFLASI DAN FLUKTUASI NILAI TUKAR PADA PERUSAHAAN MULTINASIONAL Windya, Yemima Eka Christi; Wila, Syacita Sheril Putri; Tameno, Minshy Leanora
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.19304

Abstract

Auditing in the context of inflation and exchange rate fluctuations faces significant challenges. High inflation can alter the value of assets and liabilities, impacting the accuracy of financial statements. Exchange rate volatility also adds complexity, particularly for companies operating in international markets. Inflation accounting and foreign currency translation become crucial to ensure that financial reports reflect the true economic condition. This study aims to analyze the challenges faced by auditors in an unstable economic environment and to explore methods that can be utilized to enhance the accuracy and relevance of financial statements.
PERAN KEBIJAKAN DIVIDEN SEBAGAI MEDIATOR DALAM HUBUNGAN PROFITABILITAS DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA SEKTOR PERBANKAN Sanu, Apri Alson; Amtiran, Paulina Y.; Arthana, I Komang
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.21239

Abstract

This study analyzes the effect of profitability and liquidity on stock returns, with dividend policy as a mediating variable in banking companies listed on the IDX for 2021-2023. Profitability is measured by ROA and ROE, liquidity by CR, dividend policy by DPR, and stock returns based on price changes. The study applies linear regression analysis and Sobel mediation test, using secondary data from 15 companies selected through purposive sampling, resulting in 45 observations. The findings indicate that ROE positively affects dividend policy, while ROA has no significant impact. Liquidity negatively affects dividend policy, suggesting that firms with high liquidity tend to retain earnings. ROE positively influences stock returns, while ROA has a negative impact. Liquidity and dividend policy do not significantly affect stock returns. Dividend policy does not mediate the effect of ROA and ROE on stock returns but significantly mediates the relationship between liquidity and stock returns. This study suggests that investors prioritize equity-based profitability, while management should balance liquidity and dividend policies to maintain company attractiveness
PENERAPAN TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN PENCAIRAN DANA MUAT DI PT YUDHISTIRA PERKASA ABADI Putri, Nabila Dwi; Safira, Selma Putri
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.24779

Abstract

This study examines the implementation of transparency and accountability principles in the management of loading fund disbursement at PT Yudhistira Perkasa Abadi. The objective of the research is to analyze how transparency and accountability are applied in the company’s financial disbursement procedures. The study uses a descriptive qualitative method, with data collected through observation and interviews. The findings reveal that transparency is implemented through open access to information, systematic documentation, and the involvement of multiple parties in the verification and authorization process. Meanwhile, accountability is demonstrated through clear divisions of responsibility, the use of official documents such as vouchers and Disbursement Notes (NPD), and orderly transaction recording. The loading fund disbursement mechanism in place supports a professional, organized, and trustworthy financial management practice.
ANALISIS ILUSI FISKAL DI PROVINSI NTT Sobang, Rafael U.L.; Molidya, Aldarine; Bolang, Rikhard C. Th.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.25237

Abstract

This study aims to analyze the existence of the fiscal illusion phenomenon in East Nusa Tenggara Province (NTT) and to examine the effect of transfer funds and local revenue (Pendapatan Asli Daerah or PAD) on regional expenditure. The research employs a quantitative descriptive method using secondary data from 22 regencies/cities in NTT for the period of 2020–2024. The analysis is conducted using panel data regression with the Fixed Effect Model (FEM) approach. The results show that the General Allocation Fund (DAU) has a significant negative effect on regional expenditure, indicating the presence of fiscal illusion—a condition where an increase in central government transfers is not followed by an increase in productive spending. Conversely, Local Revenue (PAD) and Revenue Sharing Funds (DBH) have a significant positive effect on regional expenditure, while the Special Allocation Fund (DAK) and Regional Loans have no significant effect. These findings indicate that the fiscal structure of NTT remains characterized by a high level of dependency on central government transfers, reflecting that regional fiscal independence has not been fully achieved.
PENGARUH KAPITALISASI PASAR, PERTUMBUHAN PENJUALAN, RISIKO BISNIS TERHADAP RETURN SAHAM Bahantwelu, Maria Immaculata; Tkela, Melianus E.; Klau, Herlina Helmy; Astuti, Novising Dewi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.25322

Abstract

Stock return is the ratio of returns, which can be in the form of profit or loss, received by investors as a result of their investment in a particular company. The purpose of this study is to determine the impact of market capitalization, sales growth, and business risk on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used in this study is quantitative. The population in this study consisted of 50 companies, while a sample of 17 companies was taken using a purposive sampling technique. Data regarding financial statements were taken from www.idx.co.id and analyzed using SPSS version 22. From the results of the study, it can be concluded that: 1) market capitalization has a significant influence on stock returns, 2) sales growth also has a significant impact on stock returns, 3) business risk has a significant effect on stock returns, and 4) market capitalization, sales growth, and business risk simultaneously influence stock returns.
MODEL KONSEPTUAL INTEGRASI AKUNTANSI LINGKUNGAN KE DALAM PELAPORAN KEUANGAN: IMPLIKASI BAGI AKUNTABILITAS DAN PRAKTIK AKUNTANSI MODERN Astuti, Novising Dewi; Malau, Eve Ida; Bahantwelu, Maria Immaculata
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.25476

Abstract

This research aims to develop a conceptual model for integrating environmental accounting into financial reporting as an effort to strengthen accountability and promote sustainable accounting practices. Environmental accounting is seen as a strategic instrument capable of connecting the economic and ecological dimensions within the context of modern organisational reporting. Through a qualitative approach based on theoretical review and analysis of current literature, this research examines the development of environmental accounting thought and implementation across various sectors, and identifies the remaining obstacles in its integration process. The study results indicate that the implementation of environmental accounting in financial reporting is not yet optimal due to limitations in reporting standards, low understanding of sustainability issues among accounting practitioners, and the absence of binding regulations. Nevertheless, integrating environmental information into financial reporting has proven to enhance transparency, strengthen public accountability, and broaden companies' social legitimacy. The proposed conceptual model positions accountants as agents of change who play an active role in connecting the economic, social, and environmental dimensions through an integrated reporting system. Theoretically, this research enriches the traditional financial reporting paradigm towards sustainability reporting, while practically providing direction for the development of policies and the competence of the accounting profession in supporting more environmentally responsible governance.
DETERMINASI KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA Apriada, Kadek; Putra, I Gede Cahyadi; Wulandari, Putu Riska
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.26462

Abstract

This research aims to determine the factors that influence the timeliness of publication of financial reports in manufacturing companies registered with PT. Indonesia stock exchange. The independent variables in this research include profitability, auditor quality, company size, leverage, managerial ownership. The sample in this research wa 105 samples, which were studied for 3 years. This company was determined using the purposive sampling method. The type of data used is secondary data. The analysis technique used is logistic regression. The research results show that the independent variable profitability has a positive effect on the timeliness of the publication of financial reports, the variables auditor quality, company size, leverage, and managerial ownership have a negative effect on the timeliness of the publication of financial reports.
Full Issue, Vol. 13, No. 2, Oktober 2025 kadji, dedy prasetyo
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.26463

Abstract

Jurnal Akuntansi: Transparansi dan Akuntabilitas

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