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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 163 Documents
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Inovasi Layanan Samsat, Pemutihan Pajak Daerah dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi : Studi Kasus Pada UPT PPD Kediri Viken Wahyuningsih; Linawati; Badrus Zaman
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.v6i2.334

Abstract

Purpose: This study aims to examine the effect of Samsat service innovation, regional tax amnesty, and tax sanctions on motor vehicle taxpayer compliance, with taxpayer awareness as a moderating variable at UPT Pengelolaan Pendapatan Daerah (PPD) Kediri. Method: This study employed a quantitative approach using primary data collected through questionnaires distributed to motor vehicle taxpayers registered at UPT PPD Kediri. The data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). Finding: The results indicate that Samsat service innovation, regional tax amnesty, and tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance. Taxpayer awareness is unable to strengthen the effect of Samsat service innovation and regional tax amnesty on taxpayer compliance. However, taxpayer awareness is proven to strengthen the effect of tax sanctions on motor vehicle taxpayer compliance. Novelty: This study integrates taxpayer awareness as a moderating variable in examining the relationship between Samsat service innovation, regional tax amnesty, tax sanctions, and motor vehicle taxpayer compliance. The study also provides empirical evidence from UPT PPD Kediri regarding the effectiveness of fiscal policies and taxpayer behavior.  
Pengaruh Intellectual Capital, Ukuran Perusahaan, Struktur Modal, dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Teknologi Nur Shodiq; Diah Nurdiwaty; Linawati
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.v6i2.336

Abstract

Purpose: This study aims to analyze the effects of intellectual capital, firm size, capital structure, and liquidity ratio on the financial performance of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period, both individually (partially) and collectively (simultaneously). Method: This study employed a quantitative approach with a causal-comparative (ex post facto) design. Secondary data were obtained from the financial statements of 17 technology companies listed on the Indonesia Stock Exchange (IDX) during 2023–2025, selected from a population of 47 companies using purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS Statistics 23. Finding: intellectual capital and firm size have a positive and significant effect on financial performance. Meanwhile, capital structure and liquidity ratio do not have a significant effect on financial performance. Simultaneously, intellectual capital, firm size, capital structure, and liquidity ratio significantly affect the financial performance of technology companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. Novelty: The novelty of this study lies in positioning intellectual capital as the primary factor influencing financial performance and focusing on technology sector companies listed on the Indonesia Stock Exchange (IDX), considering that this sector is highly dependent on knowledge, innovation, and intangible assets in creating value added. This novelty is further strengthened by the increasing number of technology issuers in recent years, reflecting the rapid growth of the technology sector and making this study more relevant to the current conditions of the Indonesian capital market.
Pengaruh Kepemilikan Saham, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Financial Distress PT. Sritex 2017–2024 Salma Safina; Erna Puspita; Diah Nurdiwaty
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.v6i2.339

Abstract

Purpose: This study aims to examine the effect of share ownership structure, firm growth, and capital structure on the potential for financial distress at PT Sritex during the 2017–2024 period. Method: This study used secondary data and adopted a quantitative approach. The research object was PT Sritex during the 2017–2024 period. The data were obtained from the company's published financial statements and processed into 31 observations for analysis. Analysis was performed using multiple linear regression using IMB SPSS software. Finding: The findings reveal that share ownership structure and firm growth do not significantly influence the potential for financial distress when examined individually. In contrast, capital structure has a significant influence on the potential for financial distress. Furthermore, the results show that share ownership structure, firm growth, and capital structure jointly have a significant effect on the potential for financial distress at PT Sritex during the 2018–2024 period. Novelty: This study contributes to the existing literature by focusing exclusively on PT Sritex during the 2017–2024 period. Unlike most previous studies that employ cross-sectional data from multiple companies, this research adopts a single-company approach, allowing for a more comprehensive analysis of how share ownership structure, firm growth, and capital structure influence financial distress.
Pengaruh Leverage dan Profitabilitas Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi: Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Sri Ayem; Nelly Rahmawati
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.v6i2.342

Abstract

Purpose: This study aims to examine whether the effect of leverage and profitability on tax avoidance with institutional ownership as a moderating variable. Data were analyzed using SPSS 27. Method: This study utilizes quantitative data from the official websites of food and beverage sector companies, specifically manufacturing firms listed on the Indonesia Stock Exchange (IDX) in the 2021-2024 period with purposive sampling technique resulting 177 in total annual financial reports analyzed. The analytical methods used include multiple linier regression and subgroup analysis. Finding: The results of this study indicate that leverage has a possitive influence toward tax avoidance, profitability has a possitive effect in tax avoidance, institutional ownership can moderate the possitive of leverage on tax avoidance, and institutional ownership cannot moderate the possitive effect of profitability on tax avoidance. Novelty: This research is novel because the researches added a new time period 2021-2024. This research can make a significant contribution to the literature on tax avoidance and corporate finance, and can help improve understanding of how institutional ownership affects the relationship between leverage and profitability on tax avoidance.
Pengaruh Laba Akuntansi, Arus Kas Operasi, Leverage, dan Ukuran Perusahaan Terhadap Return Saham Pada Perusahaan Manufaktur Ariana Dwi; Linawati; Badrus Zaman
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.335

Abstract

Purpose: This study aims to obtain empirical evidence regarding the effect of accounting earnings, operating cash flow, leverage, and firm size on stock returns of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Method: Sampling used a purposive sampling method and produced 131 observations. Data analysis techniques employed descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, t-test, and F-test. Finding: The results indicate that accounting earnings have a positive and significant effect on stock returns. Operating cash flow, leverage, and firm size have no significant effect on stock returns. Simultaneously, accounting earnings, operating cash flow, leverage, and firm size have a significant effect on stock returns. Novelty: This study provides updated empirical evidence regarding the effect of accounting earnings, operating cash flow, leverage, and firm size on stock returns in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2025 period.
Dampak Penghindaran Pajak Terhadap Stabilitas Ekonomi Nasional dalam Perspektif Ekonomi Islam Mutiah; Niken Ayu Putri Prameswari; Dea Puput Mulyati; Mohammad Rosidin; Eko Arief Cahyono
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.340

Abstract

Purpose: This study aims to analyze the impact of tax evasion practices on Indonesia’s national economic stability and to examine this phenomenon from the perspective of Islamic economics, particularly in terms of justice, the public interest, and social responsibility in state financing. Method: This study employs a qualitative method with a normative approach. The analytical tool used is qualitative descriptive analysis through the systematic review and interpretation of documents. The study population includes all academic literature, tax regulations, and publications related to tax avoidance and national economic stability. The sample was selected using purposive sampling based on topic relevance, year of publication, and the alignment of the content with the research objectives. Finding: Research findings indicate that tax avoidance practices in Indonesia are carried out through various strategies, such as transfer pricing and thin capitalization, which exploit loopholes in tax regulations. These practices result in a decline in government revenue, a narrowing of the government’s fiscal space, and have the potential to disrupt national economic stability. From an Islamic economic perspective, tax avoidance is considered contrary to the principles of justice and the public interest because it reduces contributions toward funding public interests and creates injustice in the distribution of the fiscal burden among the public. Novelty: The novelty of this study lies in its integration of an analysis of the impact of tax avoidance on national economic stability with an Islamic economic approach. Unlike previous studies, which generally focused on taxation or corporate performance, this study links tax avoidance to indicators of macroeconomic stability while evaluating it based on the principles of justice (al-'adl), public interest (maslahah), and trust (amanah) in Islamic economics, thereby providing a more comprehensive perspective on the fiscal and moral implications of tax avoidance practices.
Eksistensi Zakat Dalam Sistem Perpajakan Indonesia: Analisis Hukum Positif dan Fiqh Muamalah Ana Mar'atus Safitri; Lailatul Isrokiyah; Eko Arief Cahyono; Siska Putri Aprillia; Ratih Tri Oktaviana Sari; Laila Nurul Hidayah; Rachmatika Aghitsni; M Iqbal Maulana; Sendy Nova Erlangga Putra
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.341

Abstract

Purpose: The purpose of this study is to analyze the existence of zakat within the Indonesian taxation system through the perspectives of positive law and fiqh muamalah, as well as to assess the relationship between the two within the framework of legal certainty and social justice. Method: The research method used is normative legal research with a library approach, employing statutory, conceptual, comparative, and historical approaches. Finding: Indonesian positive law recognizes zakat as a deduction from taxable income when it is paid through authorized zakat institutions. In fiqh muamalah, zakat and tax are distinct obligations but share the same objective, namely to realize public welfare and social justice. The recognition of zakat within the taxation system represents a form of synergy between religious obligations and state obligations, although administrative constraints and low public literacy still persist. Novelty: This study integrates the analysis of positive law and fiqh muamalah to demonstrate that the recognition of zakat within the taxation system is not a substitute for tax, but rather a form of harmonization between state law, tax administration, and religious values.
Analisis Faktor Kepatuhan Pelaporan Keuangan ISAK 35 Pada GKJW Jemaat Banjarejo Sherly Elvica Natalia Natalia; Sigit Puji Winarko; Erna Puspita
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.344

Abstract

Purpose: This study aims to analyze and describe the influence of the church treasurer understanding of  ISAK 35 on financial reporting compliance at GKJW Banjarejo congregation, examine the support of pastors and church assembly in implementing financial reporting based on ISAK 35, and identify the challenges faced by the church treasurer in its implementation. Method: This qualitative study uses data reduction, data presentation, and conclusion drawing as analysis techniques. The subjects were selected purposively, involving the church treasurer, pastor, and church assembly of GKJW Banjarejo Congregation. Data were collected through interviews, observation, and documentation. Finding: This results of the study indicate that trasurer understanding of ISAK 35 is still limited so that the financial reports prepared do not comply with the accounting standards of nonprofit entities. Support from the pastor and congregation assembly has been provided through supervision, consultation, and administrative assistance, but has not specifically supported the implementation of ISAK 35 due to limited understanding. The findings of this study indicate a lack of knowledge among treasurer regarding ISAK 35. Therefore, it is necessary to improve the competence and understanding of all parties so that church financial reporting can be more in accordance with standards. Novelty: The novelty of this research lies in examining the factors influencing compliance with ISAK 35 financial reporting in church based nonprofit entity, specifically the GKJW Banjarejo Congregation. This research provides a broader perspective by analyzing not only the understanding of the congregation's treasurer, but also the role of support from the pastor and congregation assembly, as well as the obstacles encountered in the process of implementing the standard. This research contributes to understanding the importance of capacity building and collaboration in realizing transparent and standard compliant church financial reporting.
Financial Performance Memediasi Sustainability Report dan Good Corporate Governance Terhadap Firm Value Yoga Ardiansah; Dwi Suhartini
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.346

Abstract

Purpose: This study was conducted to investigate the influence of sustainability Report, the proportion of independent commissioners on the board, and institutional ownership on firm value. In this relationship, financial performance was positioned as a mediating variable among energy companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: A quantitative research design was employed using secondary data collected from companies’ annual reports and sustainability reports. The research sample comprised 35 energy-sector firms selected through purposive sampling, resulting in a total of 105 firm-year observations. The data were analyzed using panel regression techniques with EViews 13 software, while the mediating role of financial performance was assessed through the Sobel test. Finding: The findings revealed that sustainability Report contributes positively and significantly to both financial performance and firm value. In contrast, the presence of independent commissioners was found to have a significant negative impact on financial performance as well as firm value. Meanwhile, institutional ownership did not demonstrate a statistically significant effect on either financial performance or firm value. Further analysis indicated that financial performance partially mediates the association between sustainability Report and firm value, as well as the relationship between independent commissioners and firm value. However, no mediating effect of financial performance was identified in the linkage between institutional ownership and firm value. Novelty: The originality of this study lies in the adoption of the Global Report Initiative (GRI) 2021 framework, which encompasses 117 disclosure indicators, the inclusion of institutional ownership as an additional corporate governance mechanism, and the application of the Quintuple Bottom Line perspective. This framework was utilized to explain the interconnections among sustainability practices, corporate governance, financial performance, and firm value within the context of Indonesia’s energy industry.
Pengaruh Leverage, Audit Tenure, Komite Audit, dan Financial Distress Terhadap Integritas Laporan Keuangan Perusahaan Sektor Keuangan Dea Ananta; Erna Puspita; Diah Nurdiwaty
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.347

Abstract

Purpose: This study aims to examine the effect of leverage, audit tenure, audit committee, and financial distress on the integrity of financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Method: This study employed a quantitative approach with a causal associative research design. The data used were secondary data obtained from the annual financial statements of financial sector companies published by the Indonesia Stock Exchange. The research sample consisted of 28 companies selected using a purposive sampling technique. Data were analyzed using multiple linear regression analysis with the assistance of SPSS software. Finding: The results indicate that, partially, leverage and financial distress have a significant effect on the integrity of financial statements, while audit tenure and audit committee have no significant effect on the integrity of financial statements. Simultaneously, leverage, audit tenure, audit committee, and financial distress significantly affect the integrity of financial statements in financial sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. These findings suggest that a company's capital structure and financial health play important roles in influencing the integrity of the financial statements presented. Novelty: This study offers novelty by focusing on financial sector companies as the research object, considering the unique characteristics of Indonesia’s financial sector, which is highly regulated and exposed to substantial risk. The financial sector was selected because of its significant role in maintaining economic stability and its vulnerability to crises arising from declining public trust. In addition, financial sector companies listed on the Indonesia Stock Exchange have highly complex financial reporting structures, making the integrity of financial information particularly crucial.

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