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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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Determinan Pencegahan Kecurangan dalam Pengelolaan Alokasi Dana Desa dengan Moralitas Individu sebagai Moderasi Desi Arang; Suyanto; Nur Anita Chandra Putri
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.v6i1.212

Abstract

Purpose: This research aims to obtain empirical evidence of the influence of apparatus competence, internal control, and whistleblowing on preventing fraud in the management of village fund allocations with individual morality as a moderating variable. Method: This quantitative research used multiple regression analysis and moderated regression analysis (MRA). The sampling method used was probability sampling, with 66 village officials in Peso Hilir District, Bulungan Regency, as respondents. Finding: Officer competence and internal control negatively influence fraud prevention, while whistleblowing positively influences fraud prevention. Furthermore, the relationship between officer competence, internal control, and whistleblowing on fraud prevention is not strengthened. Novelty: The discrepancy between the results and previous research motivated researchers to re-examine the consistency of these findings regarding the influence of officer competence, internal control, and whistleblowing on fraud prevention. Furthermore, they added individual morality as a moderating variable for fraud prevention.
Determinasi Perilaku Pengelolaan Keuangan Mahasiswa Akuntansi DIY: Literasi, Inklusi, Sikap, dan Kontrol Diri Barbara Gunawan; Muhamad Giffri Maulana
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.213

Abstract

Purpose: This study aims to analyze the influence of financial literacy, financial inclusion, financial attitudes, and self-control on the financial management behavior of accounting students in the Special Region of Yogyakarta.Method: In this study, the researcher took a sample of respondents who were active undergraduate accounting students registered at universities in the Special Region of Yogyakarta that had an Accounting Study Program accredited A or "Very Good". The number of samples in this study were 122 students. This research method uses a questionnaire, then processed and analyzed with SMART PLS version 4.Finding: The results indicate that financial literacy, financial inclusion, financial attitudes, and self-control have a positive and significant influence on students' financial management behavior.Novelty: The novelty of this research lies in its integrated examination of four key determinants financial literacy, financial inclusion, financial attitude, and self-control specifically within the context of accounting students in Yogyakarta. Unlike previous studies that often focused on general populations or different demographic groups, this study provides updated empirical evidence centered on university students with academic exposure to finance, offering new insights for developing more effective financial literacy and inclusion programs.
Pengaruh Harga Transfer Terhadap Agresivitas Pajak pada Perusahaan Manufaktur dan Pertambangan di Indonesia Nur Alfiah Rezkiyanti; Emayanti Christina Hutabara
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.215

Abstract

Purpose: This study aims to analyze the influence of transfer pricing on tax aggressiveness in manufacturing and mining companies listed in Indonesia. The specific objective is to determine whether transfer pricing practices affect the company's level of effort in reducing its tax burden.. Method: Quantitative approach, using secondary data in the form of financial statements from manufacturing and mining companies. The analysis technique used is simple linear regression to test the effect of transfer pricing variables on tax aggressiveness. Finding: The research results indicate that transfer pricing significantly affects tax aggressiveness. Companies engaging in transfer pricing practices tend to have higher levels of tax aggressiveness. This suggests that transfer pricing is one of the company's strategies for minimizing tax burdens. Novelty: The research focuses on two sectors simultaneously (manufacturing and mining), which are rarely analyzed together in relation to transfer pricing.
Pengaruh Manajemen Keuangan dan Financial Technology Terhadap Kinerja Keuangan Umkm dengan Pengetahuan Keuangan sebagai Variabel Moderasi Suyanto Suyanto; Haici Audi Aulia; Sri Ayem
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.218

Abstract

Purpose: This study aims to examine the influence of financial management and financial technology on the financial performance of MSMEs, with financial knowledge serving as a moderating variable. Method: The population in this study consists of all MSMEs registered in the Special Region of Yogyakarta (DIY). A total of 227 respondents were selected using purposive sampling. The research employed a quantitative approach through the distribution of questionnaires. The collected data were analyzed using multiple linear regression and processed with Eviews 12. Finding: The results show that financial management has a positive and significant effect on the financial performance of MSMEs, while financial technology has no significant effect. Financial knowledge positively moderates the relationship between financial management and financial performance but does not moderate the relationship between financial technology and financial performance. These findings indicate that financial management plays a crucial role in improving performance, whereas the use of financial technology has not yet provided optimal benefits due to its predominantly transactional use. Novelty: This study introduces financial knowledge as a moderating variable within the relationship between financial management, financial technology, and financial performance—an aspect that has been rarely examined. The focus on MSMEs in DIY that have adopted financial services offers a new context for understanding the effectiveness of financial management and the utilization of financial technology in enhancing MSME performance.
Pengaruh Pemahaman dan Pengetahuan, Sanksi, Serta Kebijakan Pajak terhadap Tingkat Kepatuhan Pajak Umkm pada Kota Bandung Nantha Ardita Aulia Arifin; Siti Ardelia; Fadisya Azril Maharani; Ainun Nayla; Rizky Aulia Putri; Nuri Fujianti; Tengku Aurelia Putri Azhira
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.v6i1.273

Abstract

Purpose: The purpose of this research is to look at how well MSMEs understand and follow tax legislation, namely Article 21 of the Income Tax Code and Value Added Tax (VAT). The poor level of tax compliance among MSMEs is a driving force for this study. Many company owners still lack a good understanding of tax regulations and processes, which leads to less than ideal tax fulfillment. Method: The study takes a quantitative approach by surveying MSME players from different industries using questionnaires. To characterize the extent to which taxpayers understand taxes, the function of penalties for noncompliance, and the impact of tax policies on taxpayer compliance, descriptive and quantitative statistical methods were used to the gathered data. Finding: Most micro, small, and medium-sized enterprises (MSMEs) are aware of their tax responsibilities, but the findings show that they still have difficulty with tax calculation, reporting, and payment. Concerns over possible financial losses make tax penalties the most influential element on MSME tax compliance. Novelty: This study takes into account tax understanding and knowledge, tax sanctions, and tax policies as benchmarks for enhancing MSMEs’ tax compliance.
Literasi Keuangan dan Faktor Demografi terhadap Resiliensi Keuangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Negeri Padang Dinda Hafiziah Azzahara; Yolandafitri Zulvia
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.v6i1.280

Abstract

Purpose: This study aims to determine whether there is an influence of financial literacy and demographic factors on the financial resilience of students of the Faculty of Economics and Business, Padang State University. Method: The population in this study were undergraduate students entering the 2022 and 2023 academic years studying at the Faculty of Economics and Business, Padang State University. The sample in this study were undergraduate students from the management, accounting, development economics, and economic education study programs entering the 2022 and 2023 academic years of the Faculty of Economics and Business, Padang State University. The sample size was 135 respondents, using proportional random sampling. The analytical tool used in this study was multiple linear regression analysis with the assistance of SPSS version 27. Finding: The results of this study indicate that financial literacy has a positive and significant effect on students' financial resilience. However, demographic factors (gender, age, academic ability, and residence) did not influence students' financial resilience. Novelty: This study focuses on students of the Faculty of Economics and Business, Padang State University by combining two variables in one comprehensive framework, in contrast to previous studies that examined financial resilience in accounting students and gender factors
Sustainability, Financial Performance dan Implikasinya terhadap Audit Outcomes: Studi Pada Indonesian Mining Companies Ros Nirwana; Suzi Suzanna; Arifia Nurriqli; Siti Fatimah; Maria Anatasia
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.v6i1.282

Abstract

Purpose: This study aims to examine the effect of sustainability commitment and financial performance on audit outcomes in mining companies in Indonesia. Sustainability commitment is proxied by environmental performance measured using the PROPER score and the amount of Corporate Social Responsibility (CSR) expenditure, while financial performance is measured by Return on Assets (ROA). Audit outcomes are represented by audit quality, proxied by the use of Big Four public accounting firms, and audit delay, measured as the number of days between the fiscal year-end and the auditor’s report date. Method: This study employs a quantitative approach using panel data from 19 mining companies listed on the BEI over the period 2020–2024, resulting in 95 firm-year observations. Data analysis is conducted using random-effects panel logistic regression to examine audit quality and fixed-effects panel regression with robust standard errors to analyze audit delay. All statistical analyses are performed using STATA version 17. Finding: The results indicate that PROPER, CSR expenditure, and ROA do not have a significant effect on audit quality, either partially or simultaneously. In contrast, with respect to audit delay, PROPER and CSR expenditure have a negative and significant effect, while ROA does not show a significant effect. Simultaneously, PROPER, CSR expenditure, and ROA are found to significantly affect audit delay. These findings suggest that corporate sustainability commitment particularly environmental performance and the realization of CSR expenditure plays an important role in improving audit efficiency and the timeliness of financial reporting, but has not yet become a primary consideration for auditors in determining audit quality. This study contributes to the empirical literature by enriching the understanding of the relationship between corporate sustainability and audit outcomes within the context of the Indonesian mining industry. Novelty: The novelty of this study lies in the simultaneous use of two sustainability commitment indicators, namely the PROPER score and CSR expenditure, which provide a more comprehensive representation of corporate sustainability commitment. In addition, this study examines two dimensions of audit outcomes, namely audit quality and audit delay, in Indonesian mining companies during the 2020–2024 period, a sector characterized by high environmental risk and regulatory pressure.
Perkembangan Bisnis e-Commerce dan Sistem Informasi Berbasis Teknologi: Implikasinya terhadap Kebutuhan Jasa Audit E-Commerce Ni Kadek Devi Dwinasari; Ni Luh Putu Tariningsih; Ni Putu Eka Widyantari; Partiwi Dwi Astuti
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.v6i1.283

Abstract

Purpose: This study aims to examine the development of e-commerce businesses and technology-based accounting systems and their impact on the need for e-commerce audit services. Method: The population of this study comprises all auditors of public accounting firms in the Province of Bali, totaling 132 people, registered with the Indonesian Institute of Public Accountants in 2023. The sample for this study consisted of 56 people, selected using the purposive sampling technique. The data source used is primary data obtained from research respondents. The data collection technique used was a questionnaire. The data were analyzed using multiple linear regression techniques in SPSS 26. Finding: The results of the study show that the development of the e-commerce business has a positive, insignificant effect on the need for e-commerce audit services, and that technology-based accounting systems have a significant positive effect on the need for e-commerce audit services. Novelty: The study examines the relationship between the development of e-commerce businesses and technology-based accounting systems, and their implications for the need for e-commerce audit services, based on the technology acceptance model, which differs from previous studies that use the theory of planned behavior.
Pengaruh Intellectual Capital terhadap Kinerja Perbankan dengan Sustainable Growth Rate sebagai Variabel Intervening Teguh Erawati; Suyanto; Maghfirotus Shafira
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.v6i1.284

Abstract

Purpose: This study aims to analyze the effect of human capital, capital employed, and structural capital on banking performance, with the sustainable growth rate as an intervening variable in banks in Indonesia listed on the Indonesia Stock Exchange. Method: This study uses a quantitative approach with panel data regression analysis as the analytical tool. The research population consist of all This study uses a quantitative approach with panel data regression analysis as the analytical tool. The research population consists of all conventional commercial banks listed on the Indonesia Stock Exchange during the 2020–2024 period. The research sample was determined using documentating, resulting in 29 banks that met the data completeness criteria. Thus, 145 data points were obtained. Data processing was carried out using EViews 12. Finding: This study found that intellectual capital, proxied through human capital efficiency, structural capital efficiency, and capital employed efficiency, plays an important role in driving the sustainable growth rate of banks. Furthermore, the sustainable growth rate is proven to affect banking performance, measured using Return on Assets (ROA). These findings indicate that sustainable growth acts as a linking mechanism between the management of intellectual assets and the improvement of banks' financial performance. Novelty: The novelty of this research lies in the use of the sustainable growth rate as an intervening variable in explaining the mechanism of the impact of intellectual capital on banking performance. This study provides empirical evidence based on panel data of Indonesian banks for the 2020–2024 period, which is still relatively limited in previous literature.
Generasi Z : Perencanaan Keuangan dan Tingkat Stres Farha; Baiq Rabiatul Adawiyah Kartika Wulan; Septia Ningsih; Sami'un
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.289

Abstract

Purpose: This study aims to examine the differences in stress levels between Generation Z individuals who engage in financial planning and those who do not Method: The research method employed is a quantitative approach using the Independent Samples t-test as the data analysis technique. Finding: The results show a significance value of 0.991 > 0.05, indicating that there is no statistically significant difference in stress levels between Generation Z individuals who practice financial planning and those who do not. These findings suggest that financial planning has not yet become a factor that significantly influences the stress levels of Generation Z. Novelty: This study contributes to the literature on financial literacy by examining how important financial planning impacts the stress levels of generation z.

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