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Ira Gustina
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Islam Indragiri
ISSN : 20896255     EISSN : 25987372     DOI : https://doi.org/10.32520/jak.v10i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi Akuntansi, Audit, Perpajakan, Akuntansi Sektor Publik, Manajemen Keuangan dan Akuntansi Syariah. Jurnal JAK terbit dua kali setahun yaitu pada bulan Januari dan Juli.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 180 Documents
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KOMPENSASI EKSEKUTIF DAN DIREKTUR PEREMPUAN SEBAGAI DETERMINAN PENGHINDARAN PAJAK PERUSAHAAN NURFITRIANI NURFITRIANI; FITO CAHYA PUTRA; BINTA ISTIANA AMELVIC; ZAHARA ABELIA LAVENZAD; FILDZAH RASYQANDARIE
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4904

Abstract

This study examines the effect of executive compensation and the presence of women directors on corporate tax avoidance in companies listed in the Basic Materials sector on the Indonesia Stock Exchange during 2022–2024. A sample of 43 companies with observations 129 firm was analyzed using panel data regression. The results indicate that executive compensation tends to increase tax avoidance, whereas the presence of women directors significantly reduces it. Firm profitability strengthens tax avoidance, while larger firms tend to be more compliant. These findings highlight the contrasting but complementary roles of managerial incentives and board gender diversity in shaping corporate tax behavior. The study contributes theoretically to corporate governance and taxation literature and offers practical insights for policymakers and firms aiming to enhance tax compliance and ethical governance practices
PERAN KOMPOSISI DAN AKTVITAS KOMITE AUDIT DALAM MENINGKATKAN KINERJA KEUANGAN DENGAN UKURURAN PERUSAHAAN MENJADI VARIABEL KONTROL RARA SILKFAN; R.MULTI KONVOKESEN ADIMAN; ASIH PUJI LESTYANINGRUM; MAHARANI AZWIR
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4913

Abstract

This study aims to analyze the role of audit committee composition and audit committee activity in improving corporate financial performance, with firm size used as a control variable. The effectiveness of the audit committee is an important issue in corporate governance, particularly regarding the quality of oversight in the financial reporting process. This study uses a quantitative approach with panel data consisting of 82 company observations during 2022-2024. The independent variables include audit committee size and audit committee meeting frequency, while financial performance is measured using Return on Assets (ROA). Firm size is incorporated as a control variable to examine the consistency of the audit committee’s influence on performance. The results indicate that audit committee size has a significant positive effect on ROA, suggesting that a larger number of audit committee members enhances the effectiveness of oversight. Audit committee meeting frequency also shows a significant positive effect, indicating that more intensive meeting activities are associated with improved financial performance. Conversely, firm size has a significant negative effect on ROA, implying that larger firms do not necessarily achieve higher profitability. These findings highlight the importance of effective audit committee oversight in driving corporate performance
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SUCI WAHYULIZA; NURFTRIYENNY NURFTRIYENNY
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4960

Abstract

The purpose of this study is to determine the influence of factors, in this case debt and dividend policies, on firm value in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange during the period 2018 to 2022. The research technique used used is associative research. This research uses secondary data. The data analysis method used in this study is multiple linear regression analysis. The results of this study indicate that partially and simultaneously debt and dividend policies have a positive and significant effect on firm value
ANALISIS PENERAPAN AKUNTANSI KEUANGAN DESA PADA PEMERINTAHAN DESA TEKULAI HULU KECAMATAN TANAH MERAH HAPSAH ABBAS; NOVRIANI SUSANTI; RIA FEBRINA; BADEWIN BADEWIN
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.5056

Abstract

This research was conducted at the Tekulai Hulu Village Office with the aim of analyzing and evaluating the level of conformity of the implementation of village financial accounting with Generally Accepted Accounting Principles (GAAP) and applicable government accounting provisions. Primary data were obtained through interviews with village officials, while secondary data were sourced from official documents such as the General Cash Book, Village Bank Book, APBDes reports, inventory lists, and other supporting documents. Data collection techniques were carried out through interviews and documentation. Data processing used a descriptive approach by grouping and presenting data based on relevant accounting theory. The research findings indicate that accounting practices in Tekulai Hulu Village do not fully comply with GAAP. Problems found include the implementation of a single-entry recording system, the use of a pure cash basis, incomplete preparation of general ledgers and trial balances, and the presentation of village wealth reports that do not comply with regulations. The use of Siskeudes in village financial management also does not reflect the comprehensive application of public sector accounting standards
Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Kinerja Karyawan pada PT BPR Gemilang (Perseroda) Kabupaten Indragiri Hilir SUNARTI SUNARTI; RANTI MELASARI; BADEWIN BADEWIN
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/730cyt34

Abstract

This study examines the effect of operational audit and internal control on employee performance at PT BPR Gemilang Perseroda Indragiri Hilir. The research is motivated by the need to improve employee performance to support effective and accountable banking operations. The research aims to analyze the influence of operational audit and internal control on employee performance. This study uses a quantitative approach with a survey design. The population consists of all employees of PT BPR Gemilang Perseroda, totaling 30 respondents, using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results show that operational audit and internal control have a positive and significant effect on employee performance, both partially and simultaneously. These findings indicate that effective audit implementation and strong internal control can improve work quality and productivity. In conclusion, strengthening operational audit and internal control is essential to enhance employee performance in regional banking institutions.
KINERJA KEUANGAN DIPENGARUHI STRUKTUR MODAL, PERTUMBUHAN PENJUALAN, CORPORATE SOCIAL RESPONSIBILITY, DIMODERASI UKURAN PERUSAHAAN NANDA SURYADI; DIO ARMA AL ZATMA. T
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/v9yeva29

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Modal, Pertumbuhan Penjualan dan Corporate Social Responsibility terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai variabel Moderasi pada perusahaan Subsektor Makanan Dan Minuman yang terdaftar di BEI periode 2020-2024. Populasi dalam penelitian ini adalah seluruh perusahaan Subsektor Makanan Dan Minuman yang terdaftar di BEI periode 2020-2024 yaitu sebanyak 98 perusahaan. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dengan jumlah data sebanyak 60 sampel. Analisis yang digunakan adalah analisis regresi data panel dan untuk menguji hipotesis penelitian menggunakan Eviews 12. Hasil dari penelitian ini menunjukkan bahwa struktur modal berpengaruh positif terhadap kinerja keuangan. Sedangkan pertumbuhan penjualan berpengaruh negatif terhadap kinerja keuangan. Corporate Social Responsibility juga terbukti berpengaruh negatif terhadap kinerja keuangan. Selain itu, ukuran perusahaan memperlemah pengaruh struktur modal terhadap kinerja keuangan. Namun, ukuran perusahaan terbukti memperkuat pengaruh pertumbuhan penjualan terhadap kinerja keuangan. Ukuran perusahaan juga terbukti memperkuat pengaruh Corporate Social Responsibility terhadap kinerja keuangan. Dari hasil penelitian juga diperoleh koefisien determinasi (R²) dengan nilai 0.605605 memiliki arti bahwa kontribusi seluruh variabel independen dalam menjelaskan variabel dependen adalah sebesar 60,56%, sedangkan sisanya sebesar 39,44% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.
IMPLEMENTASI SISTEM TRANSAKSI NON TUNAI DALAM PELAKSANAAN BELANJA PEMERINTAH DAERAH UNTUK MEWUJUDKAN PRINSIP GOOD GOVERNANCE (Studi Kasus Pada Badan Kesatuan Bangsa Dan Politik Kabupaten Indragiri Hilir) EMELDA EMELDA; SURYANI SURYANI; IRA GUSTINA; NOVRIANI SUSANTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/b2zm1b82

Abstract

The implementation of cashless transactions aims to improve accountability, transparency, and efficiency in the management of local government expenditures. However, an evaluation of its effectiveness in realizing the principles of good governance is still needed. This study analyzes cashless payment procedures and their role in realizing the principles of good governance at the Office of National Unity and Politics of Indragiri Hilir Regency. This qualitative descriptive study involved key informants, namely the expenditure treasurer, financial analysts, system operators, and budget users. Data collection was conducted through interviews, observations, and documentation, and was subsequently analyzed using interactive qualitative analysis. The results indicate that non-cash transactions have been implemented through structured payment procedures integrated with the banking system, thereby improving administrative order, accelerating payment processes, strengthening internal controls, and enhancing accountability and transparency. Although technical challenges exist, the implementation remains generally effective. Thus, non-cash transactions play a crucial role in supporting the realization of good governance principles in the management of local government expenditures.
PENGELOLAAN KEUANGAN BUMDES DESA TEKULAI HULU KECAMATAN TANAH MERAH ASMARITA ASMARITA; ROSLIANA ROSLIANA; NOVRIANI SUSANTI; RIA FEBRINA
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/ksxj4v81

Abstract

Financial management of Village-Owned Enterprises (BUMDes) plays a crucial role in ensuring business sustainability and enhancing community welfare at the village level. Sound financial management is required to uphold the principles of transparency, accountability, effectiveness, and efficiency so that BUMDes can operate optimally. However, in practice, various challenges remain, including limited human resource capacity, simple financial recording systems, and the incomplete implementation of applicable accounting standards. This study aims to describe and analyze the financial management practices of BUMDes in Tekulai Hulu Village, Tanah Merah District. A qualitative descriptive approach was employed in this research. Data were collected through in-depth interviews, direct observation, and documentation involving BUMDes administrators and village government officials. Data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that financial management at BUMDes Tekulai Hulu has been implemented through the stages of planning, implementation, recording, and financial reporting. Nevertheless, these practices have not fully met the principles of transparency and accountability and are not yet fully aligned with prevailing accounting standards. The main obstacles identified include limited accounting knowledge among administrators, inadequate financial administration, and weak internal control mechanisms. This study is expected to serve as an evaluative reference and provide practical recommendations for BUMDes management and village governments in improving sustainable financial management practices.
PERAN UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH PERPUTARAN KAS DAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN FARMASI   RINI YULIA; SUCI WAHYULIZA; NURFITRIYENNY NURFITRIYENNY
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/k8m36f41

Abstract

ABSTRACT This study aims to analyze the effect of cash turnover and working capital turnover on profitability and examine the role of firm size as a moderating variable in pharmaceutical companies listed on the Indonesia Stock Exchange during 2022–2025. This research uses a quantitative approach with secondary data obtained from annual financial reports. The sample was selected using purposive sampling. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results show that cash turnover and working capital turnover significantly affect profitability, while firm size has no significant effect on profitability. Simultaneously, cash turnover, working capital turnover, and firm size significantly affect profitability. Furthermore, firm size is unable to moderate the effect of cash turnover and working capital turnover on profitability. These findings indicate that profitability is more influenced by the efficiency of cash and working capital management than by the size of the company. Keywords: Cash Turnover, Firm Size, Pharmaceutical Companies, Profitability, Working Capital Turnover   ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh perputaran kas dan perputaran modal kerja terhadap profitabilitas serta menguji peran ukuran perusahaan sebagai variabel moderasi pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel dipilih menggunakan metode purposive sampling. Analisis data dilakukan dengan regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa perputaran kas dan perputaran modal kerja berpengaruh signifikan terhadap profitabilitas, sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap profitabilitas. Secara simultan, perputaran kas, perputaran modal kerja, dan ukuran perusahaan berpengaruh signifikan terhadap profitabilitas. Selain itu, ukuran perusahaan tidak mampu memoderasi pengaruh perputaran kas dan perputaran modal kerja terhadap profitabilitas. Temuan ini menunjukkan bahwa profitabilitas lebih dipengaruhi oleh efisiensi pengelolaan kas dan modal kerja dibandingkan oleh besarnya ukuran 
Pengaruh profesionalisme independensi Skeptisme Auditor Terhadap Pendeteksian Fraud dengan Peran Whistleblowing System sebagai Variabel Moderasi FARID AQNI YUSRIZAL; SLAMET WAHYUDI
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/gxevwr84

Abstract

Pendeteksian kecurangan (fraud) merupakan tanggung jawab krusial bagi auditor guna menjaga integritas laporan keuangan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh profesionalisme, independensi, dan skeptisisme profesional terhadap pendeteksian fraud, serta mengevaluasi apakah Whistleblowing System (WBS) dapat memperkuat hubungan tersebut. Fenomena fraud di Indonesia yang dinamis, seperti yang dilaporkan oleh BPK dengan potensi kerugian negara mencapai triliunan rupiah, melatarbelakangi pentingnya studi ini. Penelitian menggunakan metode kuantitatif dengan menyebarkan kuesioner kepada 70 auditor di Kantor Akuntan Publik (KAP) Jakarta Selatan. Analisis data menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa profesionalisme, independensi, dan skeptisisme berpengaruh positif signifikan terhadap pendeteksian fraud. Whistleblowing System terbukti memoderasi dan memperkuat pengaruh independensi terhadap pendeteksian fraud, namun tidak berperan sebagai moderator fungsional bagi profesionalisme dan skeptisisme. Hasil ini memberikan implikasi bagi KAP untuk meningkatkan independensi melalui dukungan sistem pelaporan yang aman.

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