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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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Optimasi Portofolio Saham BUMN20 Menggunakan Particle Swarm Optimization dan Genetic Algorithm dengan Pendekatan Maximizing Sharpe Ratio Syasya Qonita Azizah; Lidya Ananda Talalu; Muhammad Haikal Ziaulhaq
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.v6i2.290

Abstract

Purpose: This study aims to construct and optimize a stock portfolio within the BUMN20 index by maximizing the Sharpe Ratio using the Particle Swarm Optimization (PSO) and Genetic Algorithm (GA) approaches under volatile market conditions. Method: This study uses Adjusted Close Price data from 20 BUMN20 member stocks for the period from August 1, 2024, to August 1, 2025, obtained from Yahoo Finance, with stages including pre-processing to calculate returns and excess returns, portfolio optimization using PSO and GA, and performance evaluation based on returns, risk, and the Sharpe Ratio. Findings: The results show that the PSO method yields a higher Sharpe Ratio of 0.112 compared to GA’s 0.101, with respective returns of 0.00322 and 0.00248 and risks of 0.02880 and 0.02440. The PSO portfolio tends to be concentrated in two main stocks, namely ANTM and PGEO, while GA produces a more diversified portfolio but with a lower risk-adjusted return. Novelty: This study provides a comparative analysis between PSO and GA in stock portfolio optimization on the BUMN20 index using the Maximizing Sharpe Ratio (MSR) approach, thereby contributing to the development of portfolio optimization methods for indices that are sensitive to policy dynamics and political conditions.
Pengaruh Green Accounting, Good Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan Evi Sofia Inayah Wulandari; Retno Yulianti; Indah Kartika Sandhi
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.v6i2.292

Abstract

Purpose: This study aims to obtain empirical evidence regarding the influence of green accounting, independent boards of commissioners, boards of directors, audit committee financial expertise, institutional ownership, managerial ownership, and firm size on the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. Method: This study uses a quantitative approach with multiple linear regression analysis as a data analysis tool. The research population consists of all energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. The research sample consists of 188 observations selected using purposive sampling based on specific criteria according to the research needs. Finding: The results show that the board of directors, managerial ownership, and firm size have a significant positive effect on financial performance. Independent boards of commissioners do not have a positive effect on financial performance. Green accounting, the financial expertise of audit committees, and institutional ownership do not affect financial performance. Novelty: The novelty of this study lies in the comprehensive use of five good corporate governance indicators and its focus on the 2021–2024 period in the context of energy transition. This study also examines the relationship between green accounting, corporate governance, and firm size on financial performance to address the inconsistency of previous studies.
Efektivitas Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah: Bukti Empiris Kabupaten Bantul Riska Yuanita Indriyani; Erlinda Nur Khasanah
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.v6i2.294

Abstract

Purpose: This study aims to examine the impact of local taxes, including Land and Building Tax for Rural and Urban Areas (PBB-P2), Duty on the Acquisition of Land and Building Rights (BPHTB), and Groundwater Tax (Ground Water Tax/PAT) on Local Own-Source Revenue (PAD).Method: This study uses a quantitative approach with secondary data in the form of PBB, BPHTB, PAT, and PAD revenue realization data for the 2020-2023 period. The total sample consisted of 48 samples. The research hypothesis was tested through multiple regression analysis using SPSS 26.Finding: The results show that PBB-P2, BPHTB, and PAT have a positive and significant impact on Bantul Regency's PAD.Novelty: There are still inconsistencies in the results of previous research, which indicate that there are research discrepancies that require further study, especially in the context of regions with different economic characteristics and tax potential.
Kecerdasan Buatan Mengurangi atau Meningkatkan Beban Kerja Gen Z di Bidang Akuntansi? Thomas Aquinas Wijanarko; Sofian; Natalia Kristina
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.v6i2.296

Abstract

The main focus of this research is to examine how perceived usefulness and ease of use of AI, as well as the alignment of socio-technical aspects, influence individuals’ perception of workload in the application of AI. This study employs Structural Equation Modeling (SEM) with LISREL to analyze the relationships between technology acceptance, socio-technical support, and workload in AI usage. The data were collected from Generation Z employees working in the accounting field, in order to capture their perceptions of usefulness, socio-technical alignment, and organizational support in the implementation of AI in their professional tasks. The findings reveal that the higher the acceptance of AI, the higher the perceived workload from Gen Z employees. Furthermore, this study found that the socio-technical system provided by the organization does not necessarily simplify the work of Gen Z employees in the accounting field. Future research should consider stratified sampling to examine contextual differences. This study highlights the necessity of simplifying socio-technical processes so that organizational support does not create new complexities in the implementation of AI in accounting. This research underscores the importance of balancing individual technology acceptance and organizational socio-technical system design, ensuring that AI implementation addresses not only technical aspects but also maintains employee well-being, motivation, and social relationships within the workplace. This study provides novelty by offering a perspective on AI adoption among Generation Z accounting employees through the integration of technology acceptance and socio-technical system to explain workload perceptions. The findings are expected to enrich the literature on technology adoption, particularly artificial intelligence, in the accounting profession.
Peran Transaksi Pihak Berelasi dalam Penghindaran Pajak Perusahaan Tifanny Suhendra Hardiansyah; Rini Indriani
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.v6i2.299

Abstract

Purpose: This study aims to examine the effect of related party transactions on tax avoidance in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: This study uses a quantitative approach with multiple linear regression analysis. The population consists of primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sampling technique used is purposive sampling, resulting in 87 firm-year observations. Tax avoidance is measured using Cash Effective Tax Rate (CETR), while related party transactions are proxied by related party receivables, related party payables, related party purchases, and related party sales. Control variables include firm size, profitability (ROA), and leverage (DER). Finding: The results show that related party sales and related party payables significantly affect tax avoidance, indicating that higher related party transactions increase the tendency of companies to engage in tax avoidance. Meanwhile, related party receivables and related party purchases do not significantly affect tax avoidance. This indicates that not all related party transactions are used as tax avoidance strategies, but only transactions that directly influence taxable income. Novelty: This study provides novelty by applying factor analysis to group four proxies of related party transactions into two new factors, namely RPT1 and RPT2, which simplify the regression model and provide a clearer understanding of which types of related party transactions are more closely associated with tax avoidance practices.
Pengaruh Kepemilikan Manajerial, Growth Opportunities, dan Leverage terhadap Konservatisme Akuntansi Perusahaan Non Keuangan : Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024 Azra Nurul Atthahirah; Rini Indriani
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.v6i2.300

Abstract

Purpose: This study aims to examine the effect of managerial ownership, growth opportunities, and leverage on accounting conservatism in corporate financial reporting among non-financial companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: This research employs a quantitative approach using secondary data obtained from annual financial reports. The population consists of all non-financial companies listed on the Indonesia Stock Exchange, with samples selected through purposive sampling based on specific criteria. Data analysis is conducted using multiple linear regression, supported by classical assumption tests to ensure the validity and reliability of the regression model. Accounting conservatism is measured using the CONNAC (accrual-based measure), while managerial ownership, growth opportunities, and leverage serve as independent variables. Finding: The results indicate that managerial ownership and growth opportunities have a positive and significant effect on accounting conservatism, suggesting that companies with higher managerial shareholding and stronger growth prospects tend to apply more conservative accounting practices. In contrast, leverage shows a positive but not significant effect, indicating that the level of debt does not significantly influence the application of accounting conservatism. Novelty: This study provides empirical evidence on the determinants of accounting conservatism in emerging markets, particularly Indonesia, by integrating managerial ownership, growth opportunities, and leverage within a single research model and employing the CONNAC proxy as a measurement approach.
Pengaruh Literasi Keuangan terhadap Keputusan Investasi Generasi Z dengan Moderasi Penguasaan Media Teknologi Made Wedaswari; Ahmad Dzakiyuddin; Shinta Nastitie Komalasari; Yoga Pratama Nugroho; Gustita Arnawati Putri; Astrid Nur Aini; Hanyfa Ayu Anggrainy; Ariyani Wahyu Wijayanti
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.v6i2.301

Abstract

Purpose: This study aims to analyze the effect of financial literacy on investment decisions of Generation Z and to examine the moderating role of media technology mastery. Method: This study uses a quantitative explanatory approach. Data were collected through questionnaires from 150 Generation Z respondents in Solo Raya who have investment experience. The data were analyzed using Moderated Regression Analysis (MRA) to test direct and moderating effects. Finding: The results indicate that financial literacy has a significant effect on investment decisions, showing that individuals with better financial understanding tend to make more rational decisions. Media technology mastery does not have a direct effect on investment decisions. However, it significantly moderates the relationship between financial literacy and investment decisions, strengthening the influence of financial literacy. Novelty: This study emphasizes media technology mastery as a moderating variable, highlighting that technology strengthens the impact of financial literacy rather than directly influencing investment decisions.
Pengaruh Struktur Kepemilikan, Environmental, Social, and Governance (ESG), dan Inovasi Hijau terhadap Nilai Perusahaan Monika Oktafiani; Indah Oktari Wijayanti
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.v6i2.303

Abstract

This study examines the effect of ownership structure, ESG, and green innovation on firm value in companies listed on the ESG Leaders index from 2021 to 2024. Firm value is measured using Tobin's Q ratio. A quantitative approach with purposive sampling was adopted. Based on predetermined criteria, 17 companies were selected, yielding 68 observations. Data were collected from annual reports, sustainability reports, and ESG risk scores from the IDX ESG Leaders index. Multiple linear regression analysis was performed using SPSS. The results indicate that institutional ownership has no positive effect on firm value, ESG has a significant positive effect, and green innovation has no positive effect. This study contributes to the literature by examining the determinants of firm value and advocating for enhanced reporting standards and broader implementation of sustainable practices, which may inform policy development to advance sustainable finance in Indonesia.
Akuntansi Forensik Dalam Mendeteksi Kecurangan Pengadaan Barang dan Jasa di Sektor Pemerintah: Systematic Literature Review Amelia Noor Anggraeni; Sri Mulyani
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.v6i2.306

Abstract

Purpose: This study aims to analyze the influence of forensic accounting, inhibiting factors and strategies to strengthen the application of forensic accounting in detecting fraud in the procurement of goods and services in the government sector. Method: The method taken is qualitative with a Systematic Literature review (LSR) approach. The data source used is secondary data taken from national and international article journals indexed by Google scholar in the period 2024 to 2026. The literature analyzed is mainly a research conducted on public organizations in Indonesia, and is focused on exploring the influence of forensic accounting on fraudulent procurement of goods and services. This research focuses on 8 journals that discuss how influential forensic accounting is, and the extent of the effectiveness of the application of forensic accounting on fraud in the procurement of goods and services.  Finding: The results of the study indicate that the application of forensic accounting plays an important role in increasing the effectiveness of fraud detection, especially in identifying manipulation of financial statements, administrative irregularities, and signs of corruption in the procurement process of goods and services. In addition, thorough audits and the expertise of forensic auditors also play a role in the successful identification of fraud. However, the determination of forensic accounting still experiences various challenges, such as a lack of human resources, a lack of supporting technology, and a weak internal control system. Therefore, it is necessary to improve the competence of auditors, the use of digital technology, and improve the supervision system to reduce the possibility of fraud in the public sector.
Determinan Tax Avoidance pada Perusahaan Pertambangan dengan Good Corporate Governance sebagai Pemoderasi Maria Delvina; Nadya Eka Putri; Vitryan Espa
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.v6i2.314

Abstract

Purpose: This study aims to empirically examine the effect of profitability, leverage, and firm size on tax avoidance practices, as well as the moderating role of Good corporate governance (GCG) in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: This research employed a quantitative approach using secondary data obtained from annual reports and financial statements. The population consisted of mining companies listed on the Indonesia Stock Exchange, while the sample was selected using purposive sampling, resulting in 24 companies with 72 observations. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Finding: Leverage has a negative and significant effect on tax avoidance, while firm size has a positive and significant effect on tax avoidance. In contrast, profitability does not have a significant effect on tax avoidance. Furthermore, Good corporate governance moderates the relationship between leverage and firm size on tax avoidance, but does not moderate the relationship between profitability and tax avoidance. Novelty: The novelty of this study lies in its focus on mining sector companies during the post-pandemic period of 2022–2024 and the use of Good corporate governance, proxied by independent commissioners, as a moderating variable in examining tax avoidance practices

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