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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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Pengaruh Tingkat Penghasilan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar PBB di Kecamatan Tegal Barat Canesya Helga Rianti; Sriniyati Sriniyati
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.v6i2.318

Abstract

Purpose: This study aims to analyze the influence of taxpayer income and taxpayer awareness on the level of compliance in paying Land and Building Tax in West Tegal District, Tegal City Method: This study used quantitative approach with data collection technique through questionnaire, distributed to 53 taxpayers in West Tegal District, Tegal City Finding: The results of the study indicate that taxpayer income partially has a significant effect on compliance in paying PBB, while taxpayer awareness is also proven to have a positive and significant effect on the level of compliance. Simultaneously, taxpayer income and awareness significantly influence taxpayer compliance in paying Land and Building Tax Novelty: The inconsistency in previous research findings constitutes a research gap that warrants further investigation. In addition, West Tegal District has distinctive characteristics compared to other regions examined in prior studies. Therefore, conducting this study is considered necessary.
Tingkat Kepercayaan Mahasiswa Akuntansi Terhadap Sistem Keamanan QRIS dalam Mencegah Kecurangan Transaksi Linda; Cahyaning Dewi Handayani; Ayu Fitri Rosianie; Dheti Septiana; Nurul Maghfirotul Jannah
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.v6i2.319

Abstract

Purpose: This study aims to examine the effect of perceived security on the trust of accounting students in using the Quick Response Code Indonesian Standard (QRIS) as a digital payment system, particularly in the context of fraud prevention. Method:This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 accounting students selected using purposive sampling, with the criterion of having used QRIS at least once. The data were analyzed using the Statistical Package for the Social Sciences (SPSS), including validity and reliability tests, classical assumption tests, and simple linear regression analysis. Findings:The results indicate that perceived security has a positive and significant effect on user trust. This finding suggests that higher perceived security leads to greater trust in using QRIS. Furthermore, security plays an essential role in reducing fraud risks and enhancing user confidence in digital transactions. Novelty:The novelty of this study lies in the integration of perceived security, trust, and fraud prevention within a single research framework, focusing on accounting students who possess a deeper understanding of internal control and fraud risk. This study also extends technology acceptance theories by incorporating a security perspective in QRIS usage.
Faktor – Faktor yang Mempengaruhi Integritas Laporan Keuangan pada Perusahaan Sektor Kesehatan di BEI 2023-2025 Mahardika Hillary Dwinda Fatmawati; Maryono; Sri Sudarsi; Ali Maskur
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.v6i2.320

Abstract

Purpose: This study aims to examine and analyze the influence of institutional ownership, company size, leverage and audit quality on financial statement integrity. Method: The study used secondary data with a quantitative approach. The sampling technique used purposive sampling on 31 healthcare companies listed on IDX 2023 – 2025 period, resulting in 93 observations. Analysis was performed using multiple linier regression using IBM SPSS software. Finding: The result show that institusional ownership has a negative and significant effect on financial statement integrity. Company size has no significant effect, while leverage and audit quality have a positive and significant effect. Novelty: this study expands on previous research by adding company size an independent variable. Keywords: Financial statement integrity, institutional ownership, company size, leverage, audit quality.
Pengaruh Penggunaan QRIS, Kemudahan Transaksi, dan Volume Transaksi Terhadap Peningkatan Penjualan Umkm di Surabaya Fanny Ananda Pratiwi; Muslimin
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.v6i2.322

Abstract

Purpose: This study aims to analyze the effect of QRIS usage, transaction convenience, and transaction volume on increasing MSME sales in Surabaya. Method: This study employed a quantitative approach using primary data collected through questionnaires distributed to MSMEs registered as E-PEKEN partners in Surabaya. The population consisted of 3,427 MSMEs registered in the E-PEKEN program as of December 2025. The sampling technique used was purposive sampling with specific criteria, resulting in 126 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. Finding: The results indicate that QRIS usage, transaction convenience, and transaction volume have a positive and significant effect on increasing MSME sales in Surabaya. QRIS usage was found to have the strongest influence on sales improvement, followed by transaction volume and transaction convenience. The findings suggest that the adoption of digital payment systems contributes to business growth by improving transaction efficiency, customer convenience, and sales performance. Novelty: This study contributes to the existing literature by examining the simultaneous effects of QRIS usage, transaction convenience, and transaction volume on MSME sales improvement within the context of E-PEKEN partner MSMEs in Surabaya. Unlike previous studies that mainly focused on income or financial performance, this research specifically investigates sales improvement as the main outcome of digital payment adoption.
Pengaruh Kompetensi SDM, Sistem Pengendalian Internal dan Penggunaan SISKUDES Terhadap Akuntabilitas Dana Desa Rahul Khan; Heni Yulsiati; Siska Aprianti
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.v6i2.323

Abstract

Purpose: This study aims to examine the effect of Human Resource Competence, Government Internal Control System (SPIP), and the use of the Village Financial System (Siskeudes) on the accountability of village fund management in Pulau Rimau District, Banyuasin Regency. Method: This research employs a quantitative approach with descriptive and associative methods. Primary data are collected through questionnaires distributed to village officials directly involved in village financial management. The population consists of 85 village officials from 17 villages in Pulau Rimau District, and all population members are used as the sample through a saturated sampling (census) technique. Data are analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) with the assistance of SPSS software. Finding: The study is expected to demonstrate that Human Resource Competence, Government Internal Control System (SPIP), and the use of Siskeudes have a positive and significant effect on the accountability of village fund management, both partially and simultaneously. Improved competence of village officials, effective internal control, and optimal utilization of Siskeudes are expected to enhance transparency, accuracy, and accountability in village financial management. Novelty: This study contributes to the literature by examining the influence of Human Resource Competence, SPIP, and Siskeudes on village fund management accountability in Pulau Rimau District, an area that has received limited research attention. Furthermore, this study incorporates the latest regulatory framework, namely Law Number 3 of 2024 concerning Villages, which has not been widely adopted in previous studies.
Kualitas Laba, Growth Opportunity, Financial Distress, dan Nilai Perusahaan Industrial Gusti Sultan Hakim; Angga Permadi Karpriana
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.v6i2.324

Abstract

Purpose: This study examines the effect of earnings quality, growth opportunity, and financial distress on firm value in industrial sector companies listed on the Indonesia Stock Exchange during 2021-2025. Method: The study uses a quantitative approach with secondary data from annual reports, financial statements, stock prices, and other market information. The sample was selected using purposive sampling and produced 143 final observations after eliminating extreme data. Data were analyzed using multiple linear regression with IBM SPSS Statistics 23. Finding: The results show that earnings quality has no significant effect on firm value, while growth opportunity and financial distress measured using Altman Z-Score have positive and significant effects. Novelty: This study provides novelty by examining earnings quality, growth opportunity, and financial distress in one model using industrial sector companies listed on the Indonesia Stock Exchange during 2021–2025, a period that reflects post-pandemic business conditions and recent market dynamics.
Pengaruh Green Accounting, CSR, dan FCF Terhadap Nilai Perusahaan dengan Moderasi Financial Slack F. Irfando Jovan Kantur; Sigit Puji Winarko; Andy Kurniawan
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.v6i2.325

Abstract

Purpose: This study aims to analyze the effect of green accounting, corporate social responsibility, and free cash flow on firm value with financial slack as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the period 2022–2025. Method: This study uses a quantitative associative causal approach with secondary data from annual reports and sustainability reports. The sample consists of 18 companies selected using purposive sampling with 72 observations. Data analysis was conducted using panel data regression with the Random Effect Model through EViews 12. Finding: Green accounting has a negative and significant effect on firm value, corporate social responsibility has no significant effect, and free cash flow has a positive and significant effect on firm value. Financial slack fails to moderate all three relationships toward firm value. Novelty: This study offers novelty through the integration of green accounting, corporate social responsibility, and free cash flow as determinants of firm value with financial slack as moderator, a combination that has been rarely examined in previous literature, particularly in the mining sector. This study also addresses inconsistencies in prior research by incorporating legitimacy theory, stakeholder theory, and signaling theory within the context of Indonesian mining companies.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Regulasi, Komitmen Organisasi Terhadap Kinerja Instansi Daerah Banyuasin Tio Saputra; Sarikadarwati; Edwin Frymaruwah
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.v6i2.326

Abstract

Purpose: This study aims to examine the influence of budget planning, budget implementation, regulations, and organizational commitment on the performance of regional government agencies in Banyuasin Regency. Method: This research employed a quantitative approach. Data were collected through questionnaires distributed to employees involved in budget management within 32 Regional Government Organizations (OPD) in Banyuasin Regency. The population consisted of budget management officials, including Budget Users (PA), Budget User Authorities (KPA), Technical Activity Implementation Officers (PPTK), Financial Administration Officers (PPK), and Expenditure Treasurers. A purposive sampling technique was used, resulting in a sample of 160 respondents. Data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics. Finding: The results indicate that budget planning, budget implementation, regulations, and organizational commitment have a positive and significant effect on the performance of regional government agencies. Simultaneously, all independent variables significantly influence regional agency performance, indicating that effective budget management and strong organizational commitment contribute to improved organizational performance. Novelty: This study contributes to the public sector accounting literature by developing an integrated model that simultaneously examines budget planning, budget implementation, regulations, and organizational commitment as determinants of regional government agency performance. Unlike previous studies that generally focus on one or two aspects of budget management, this research combines managerial, regulatory, and behavioral factors within a single framework and provides empirical evidence from regional government organizations in Banyuasin Regency. The findings offer a more comprehensive understanding of how budget governance and organizational commitment interact to improve public sector performance.
Pengaruh Akuntabilitas, Transparansi, dan Responsivitas Terhadap Pengelolaan Dana Desa Dalam Upaya Mensejahterakan Masyarakat Eriana Sri Rahayu; Hestin Sri Widiawati; Sigit Puji Winarko
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.v6i2.327

Abstract

Purpose: The goal of this study is to look at the factors that affect how village funds are managed, with the aim of helping improve the well-being of the community in Galengdowo Village, Wonosalam Subdistrict, Jombang Regency. It is important to use the principles of good governance in village government, as it helps to properly manage and control the village's funds. But when it comes to managing village funds, there are still a lot of cases where the money is used wrongly, and there's not enough accountability, not much transparency in sharing information, and the government isn't responding properly, all of which can hurt the well-being of the community. Method: This study uses a quantitative method based on cause and effect. Data was gathered by giving out questionnaires and collecting documents using a Likert scale from the people living in Galengdowo Village, and the people chosen for the study were selected through purposive sampling. Classical assumption tests, moderating regression analysis, multiple linear regression tests, R squared coefficient of determination tests, and hypothesis tests were used in the data analysis. The study included everyone living in Galengdowo Village, and there were a total of 3,868 people in the village. Sampling was done using purposive sampling; out of a total population of 3,868 people, 2,369 were chosen. The sample selection used the Slovin formula to figure out how many people were needed, and the smallest number of people required was 96. Finding: The study shows that, to some extent, Accountability doesn't greatly influence how Village Funds are managed, but Transparency and Responsiveness do have a strong impact. At the same time, Accountability, Transparency, and Responsiveness play a big role in how Village Funds are managed. The moderation test results show that Community Well-being affects how Accountability and Responsiveness influence Village Fund Management, but it does not affect how Transparency influences Village Fund Management.. Novelty: The novelty of this study lies in the Responsiveness variable and the inclusion of an intervening variable used to strengthen the dependent and independent variables
Pengaruh EPS, BOPO, ROA Terhadap Harga Saham Sektor Perbankan Ardha Dewa Bagaskara; Erna Puspita; Sigit Puji Winarko
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.v6i2.330

Abstract

Purpose: This research is designed to investigate how Earning Per Share (EPS), Operating Expenses to Operating Income (BOPO), and Return on Assets (ROA) dictate equity values across banking firms between 2023 and 2025.. Method: Employing a quantitative approach, this investigation utilizes multiple linear regression to evaluate the data. The target population encompasses publicly traded banks registered on the Indonesia Stock Exchange (IDX) throughout the 2023–2025 timeframe. Under a purposive sampling technique with specific predetermined requirements, a final dataset of 99 observations was successfully established for further evaluation.. Finding: The empirical evidence demonstrates that both Earning Per Share (EPS) and Operating Expenses to Operating Income (BOPO) exert a notable impact on equity pricing. Consequently, maximizing EPS while maintaining efficient BOPO levels tends to stimulate higher market prices. On the contrary, Return on Assets (ROA) exhibits no meaningful influence over share prices, indicating that asset-based profitability yields minimal consideration during investment appraisals within this framework.. Novelty: The distinctiveness of this inquiry centers on exploring the banking sector amidst the 2024 equity market fluctuations, leveraging a newly extended dataset running through 2025. This approach offers fresh insights into evolving investor sentiment and shifting market pricing dynamics within Indonesia's financial landscape.

Page 13 of 14 | Total Record : 134

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