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INDONESIA
Jurnal Literasi Akuntansi
Published by Yayasan Literasi Ilmiah Indonesia
ISSN : -     EISSN : 28100921     DOI : -
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Engineering Social Sciences
Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 134 Documents
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Pengaruh Persepsi, Pengetahuan, dan Kesadaran Wajib Pajak Terhadap Penghindaran Pajak Sri Ayem; Maria Liliyanti Bete Mau
Jurnal Literasi Akuntansi Vol 5 No 3 (2025): September 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i3.189

Abstract

Purpose: This study aims to analyze the influence of taxpayer perception, taxpayer knowledge, and taxpayer awareness on tax avoidance among young entrepreneurs in Yogyakarta City. Additionally, the study also evaluates the simultaneous influence of these three variables on tax avoidance behavior, providing a deeper understanding of the factors influencing tax compliance among young entrepreneurs.The research design used in this study is a descriptive research design, which aims to describe the characteristics of the variables under study. The research population consists of young entrepreneurs in Yogyakarta City, while the sample consists of 100 young entrepreneurs. The data collection method used is a questionnaire, which was distributed to the respondents. The data were analyzed using descriptive statistics and regression analysis. The results of the study indicate Method: The research method used a quantitative approach with primary data collection through questionnaires distributed both directly and using the Google Forms online platform to 62 young entrepreneurs in the city of Yogyakarta. The research instrument was measured using a 4-point Likert scale and tested for validity and reliability using Cronbach's Alpha. Data analysis was performed using multiple linear regression with SPSS, and also tested classical assumptions including multicollinearity, heteroscedasticity, and data normality. Finding: The results of the study indicate that taxpayer perception, taxpayer knowledge, and taxpayer awareness partially and simultaneously have a positive and significant influence on the tax avoidance behavior of young entrepreneurs in Yogyakarta City. Tax awareness has the most dominant influence with the largest beta coefficient. Collectively, these variables can explain approximately 62.6% of tax avoidance behavior, indicating that the level of awareness, knowledge, and perception plays an important role in young entrepreneurs' decisions regarding tax obligations. Novelty: This study is novel in that it examines the influence of perception, knowledge, and awareness of taxpayers on tax avoidance specifically among MSME actors from among young entrepreneurs. Focusing on this group is important because they are a generation that is developing in the business world and has different tax behavior characteristics compared to conventional taxpayers. In addition, there is still little research highlighting the tax behavior of young MSME entrepreneurs, especially in the context of their awareness and understanding of tax obligations in the digital era.
Pengaruh Pemahaman Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Determinasi Kualitas Laporan Keuangan Usaha Mikro Kecil dan Menengah Sri Ayem; Asih Kentari
Jurnal Literasi Akuntansi Vol 5 No 4 (2025): Desember 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i4.191

Abstract

Purpose: This research aims to examine how accounting literacy and the application of information technology contribute to shaping the quality of financial reports among MSMEs in Gunungkidul. The quality of financial reports is determined by how well they adhere to accounting regulations and provide users with timely, accurate, understandable, and relevant information for making decisions. Method: The research applies a quantitative approach through panel data analysis. For statistical processing, the study relies on EViews 12 SV software. The focus population comprises medium- to lower-tier MSMEs operating in Gunungkidul. Data collection was carried out via questionnaires, resulting in a valid sample of 135 MSME respondents from the region. Finding: The results of this study provide evidence that accounting understanding (X1) and the use of information technology (X2) influence the determinants of the quality of MSME financial reports (Y). Novelty: Variations in research findings lead to inconsistent research and small-scale studies, which have little impact on the caliber of financial reports produced by MSMEs in Gunungkidul.  As a result, scholars see a chance to investigate the variables that affect the caliber of financial reports produced by MSMEs in Gunungkidul.
Pengaruh Pengendalian Internal, Kompetensi Perangkat Desa, dan Employee Productivity Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Budaya Organisasi Sebagai Variavel Moderasi Indah Qothrun Nada Nada; Nanda Wahyu Indah Kirana
Jurnal Literasi Akuntansi Vol 5 No 4 (2025): Desember 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i4.196

Abstract

Purpose: This study aims to analyze the influence of internal control, village apparatus competence, and employee productivity on accountability in village fund management, with organizational culture as a moderating variable. Method: This study used a quantitative explanatory approach with a saturated sampling technique involving 107 village apparatus from 13 villages in Ujungpangkah District. Data were collected using a closed-ended questionnaire and analyzed using SmartPLS through outer and inner model testing. Finding: he results indicate that internal control and competence have a significant effect on accountability, while employee productivity does not. Furthermore, organizational culture strengthens the influence of internal control and employee productivity but does not moderate competence. Novelty: This study contributes by introducing employee productivity as an independent variable in the accountability model of village fund management, offering a new perspective that has rarely been examined in previous research.
Akuntansi Digital Sebagai Game Changer Bagi Umkm: Solusi Pengelolaan Keuangan di Kota Gorontalo Abdulrival Hartoyo; Amnatia R Abdullah
Jurnal Literasi Akuntansi Vol 5 No 4 (2025): Desember 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i4.198

Abstract

Purpose: This study aims to analyze the implementation of digital accounting among micro, small, and medium enterprises (MSMEs) in Gorontalo City, with a focus on the Si APIK application developed by Bank Indonesia Method: The research employed a mixed-methods approach through a quantitative survey of 20 MSME actors and in-depth interviews with MSMEs, Bank Indonesia, and the Cooperative Office. Data were analyzed descriptively to identify adoption levels, challenges, and strategies to strengthen the utilization of digital accounting. Finding: The findings show that 60% of respondents agreed that digital accounting applications help make financial records more systematic, 25% were neutral, and 15% disagreed. The main challenges include limited digital literacy (35%), weak discipline in data entry (30%), poor internet connectivity (20%), and feature incompatibility with small-scale enterprises (15%). Nevertheless, most business actors acknowledged the benefits of digital accounting in improving transparency and access to financing. Novelty: The novelty of this study lies in integrating the analysis of digital accounting adoption with the national policy framework, namely the Presidential Asta Cita, which emphasizes digital transformation and MSME empowerment. This highlights that digital accounting implementation not only supports MSME competitiveness but also aligns with the direction of national digital economic development.
Analisis Faktor yang Berpengaruh dalam Pengambilan Keputusan Investasi pada Mahasiswa Akuntansi UPN “Veteran” Jawa Timur Devina Setya Vanessa; Muslimin
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.201

Abstract

Purpose: This study aims to test data and prove the influence of mental accounting, financial literacy, and risk perception on investment decisions of accounting students at the Universitas Pembangunan Nasional "Veteran" Jawa Timur. Method: This research is a research that uses a quantitative approach. The population of this study was accounting students at the National Development University "Veteran" East Java, graduating from the 2020-2023 intake. A sample size of 92 students was used. Sampling was conducted using a random sampling technique calculated using the Slovin formula. Data collection involved an online questionnaire. Data analysis used the PLS-SEM method with SmartPLS 4.0 software. Finding: The research results show that financial literacy and risk perception have a positive influence on investment decisions. Meanwhile, mental accounting has no positive effect on investment decisions. Novelty: The respondents of this study took accounting students as an update of previous research considering the urgency of accounting students inseparable from the world of finance, investment, and its risks.
Pengaruh Remote Audit dan Teknologi Informasi terhadap Kualitas Audit BPK Sulawesi Barat: Studi Empiris pada Badan Pemeriksa Keuangan Republik Indonesia (BPK) Perwakilan Provinsi Sulawesi Barat Tri Devi
Jurnal Literasi Akuntansi Vol 5 No 4 (2025): Desember 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i4.203

Abstract

Purpose: This study analyzes the impact of remote audits and information technology on audit quality at the Audit Board of the Republic of Indonesia (BPK RI) Representative Office of West Sulawesi Province. Motivated by national budget efficiency policies, it examines whether digital-based auditing enhances effectiveness, accuracy, and credibility of audit results despite limited resources. Method: This study used a quantitative causal approach with 36 purposively selected auditors from BPK RI West Sulawesi. Data were collected via online questionnaires and analyzed using multiple linear regression in SPSS 30, supported by classical assumption tests to ensure model validity. Finding: The results show that both remote audit and information technology have a positive and significant effect on audit quality, either partially or simultaneously. The coefficient of determination (R²) of 0.670 indicates that 67% of audit quality variations are explained by these two variables. This finding confirms that digital audit practices improve efficiency, timeliness, and the accuracy of financial examination in the public sector. Novelty: This study differs from previous works by providing empirical evidence from the Indonesian public sector, specifically the BPK RI West Sulawesi Office, where digital audit implementation occurs under strict budget efficiency policies. Unlike prior studies focusing mainly on private-sector or theoretical perspectives, this research examines how limited resources and institutional digital transformation jointly shape audit quality in a developing-country context.
Analisis Prediksi Potensi Kebangkrutan dengan Menggunakan Model Springate Studi pada Bank Muamalat Indonesia Periode 2020-2024 Wiya Wahyuni; Muhammad Masruron; Muh.Khairul Fatihin
Jurnal Literasi Akuntansi Vol 5 No 4 (2025): Desember 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i4.205

Abstract

Purpose: This study aims to analyze the bankruptcy prediction of Bank Muamalat Indonesia using the Springate Model as a financial health assessment tool. Predicting bankruptcy is crucial for management to anticipate potential financial distress and maintain the bank’s long-term financial stability. Method: The research adopts a quantitative descriptive approach using secondary time series data obtained from the annual financial reports of Bank Muamalat Indonesia. The population includes all financial statements from 1992 to 2024, while the sample was selected purposively, focusing on the financial reports for the 2020–2024 period. The data were analyzed using the Springate S-Score Model, which incorporates four key financial ratios: working capital to total assets, earnings before interest and taxes to total assets, earnings before taxes to current liabilities, and sales to total assets. Finding: The analysis results show that the S-Score values of Bank Muamalat Indonesia during 2020–2024 consistently remained above the cut-off point of 0.862. This indicates that the bank’s financial condition was generally healthy and not at risk of bankruptcy. Despite minor fluctuations in operating profits, the steady increase in total assets each year reflects the bank’s strong ability to maintain liquidity and operational efficiency. Novelty: This study contributes to the existing literature by applying the Springate Model within the context of Islamic banking in Indonesia. It provides an empirical overview of Bank Muamalat Indonesia’s financial resilience during the post-pandemic economic recovery period, highlighting the model’s relevance in assessing financial stability in Islamic financial institutions.
Pengaruh Merek, Harga dan Promosi terhadap Minat Gadai Emas Pada PT. Bank Syariah Indonesia Kantor Cabang Lombok Pancor Abdul Hanan; Muhammad Sapwan; Muh. Khairul Fatihin
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.206

Abstract

Purpose: This study aims to examine the influence of brand, price, and promotion on customer interest in using gold pawn products at Bank Syariah Indonesia (BSI) KCP Pancor. The research seeks to identify which factors most strongly drive customers’ decisions to engage with Islamic pawn financing services, contributing to a deeper understanding of consumer behavior in Islamic banking. Method: A quantitative approach with an associative causal design was employed. The study involved 100 respondents selected through purposive sampling. Data were collected using a structured questionnaire based on a five-point Likert scale. The analysis utilized multiple linear regression supported by validity and reliability tests, classical assumption tests, the t-test, F-test, and coefficient of determination (R²) analysis. Finding: The results reveal that brand has no significant influence on customer interest, while price and promotion have significant and positive effects. The coefficient of determination (R²) of 0.349 indicates that 34.9% of customer interest is explained by brand, price, and promotion, while the remaining 65.1% is affected by other variables not included in this model. These findings demonstrate that practical factors, such as competitive pricing and effective promotional strategies, play a more dominant role in shaping customer preferences for Islamic gold pawn products. Novelty: This study provides empirical evidence that in the context of Islamic banking, customer interest is more strongly influenced by tangible benefits such as pricing and promotional appeal than by brand image. It highlights a behavioral shift among customers who prioritize economic and informational value over symbolic brand perception, offering new insights for Islamic financial institutions to refine their marketing strategies.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance Kenedi Pratama; Meri Yani
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.207

Abstract

Purpose : This research aims to determine whether profitability, leverage, and company size affect tax avoidance Method : The research method used is a quantitative method. The population in this study consists of primary consumer goods companies listed on the Indonesia Stock Exchange from 2015 to 2018. The sampling technique used in this study is purposive sampling, with a sample size of 54 data points. The data analysis methods used are descriptive analysis, classical assumption tests, and hypothesis testing, using SPSS software. Finding : The test results show that: 1) Based on the t-test, it is known that the profitability variable affects tax avoidance. 2) Based on the t-test, it is known that the leverage variable affects tax avoidance. 3) Based on the t-test, it is known that the company size variable affects tax avoidance. 4) Based on the F-test, it is known that the variables of profitability, leverage, and company size affect tax avoidance. Novelty : This study focuses on primary consumer goods companies listed on the Indonesia Stock Exchange during the 2015–2018 period, by integrating three key variables, profitability, leverage, and firm size into a single comprehensive framework. This approach differs from previous studies that generally analyzed tax avoidance across various industries or examined each variable separately in conjunction with different moderating or control factors, without emphasizing a specific industrial context or time frame.
Pengaruh Pelaporan Keberlanjutan terhadap Biaya Modal dengan Kecakapan Manajerial sebagai Variabel Moderasi Fitriani; Rizky Ridwan; Amalia Siti Khodijah
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.211

Abstract

Purpose: This study aims to comprehensively examine the impact of sustainability reporting on capital costs through a multidimensional approach and managerial skills as moderation. Method: This study uses a quantitative method with multiple linear regression and moderated regression analysis (MRA) in non-financial companies on the IDX in 2023-2024 by using purposive sampling in the sample selection process to suit the research objectives. Finding: The results of the study show that sustainability reporting in full or per dimension, namely economic, environmental and social, does not have a significant effect on capital costs. The moderation test found managerial proficiency only strengthened the positive relationship between the environmental dimension and the cost of capital. Novelty: This study offers a new contribution to the literature on the influence of sustainability reporting on capital costs and considers managerial skills as a moderation variable by separating the three components of disclosure in sustainability reporting, namely economic, environmental, and social.

Page 10 of 14 | Total Record : 134

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