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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 163 Documents
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Dinamika Sales Growth dan Implikasinya terhadap Profitabilitas: Evidensi Perusahaan Ritel di Bursa Efek Indonesia Periode 2021-2024 Putri Lestari Briliana; Vitriyan Espa; Syarif M. Helmi
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.v6i3.389

Abstract

Purpose: This study aims to examine the effect of sales growth on the profitability of retail companies listed on the Indonesia Stock Exchange during the 2021–2024 period, a time frame marked by shifting consumer behavior following the acceleration of digital transformation. Specifically, it seeks to determine whether an increase in sales revenue is consistently followed by an improvement in corporate profitability, or whether the relationship is more conditional in nature. Method: This study employs a quantitative approach using secondary panel data drawn from the annual financial reports of 25 retail companies listed on the Indonesia Stock Exchange during 2021–2024, purposively sampled based on data completeness. Sales growth is measured as the year-on-year percentage change in sales, while profitability is proxied by Return on Assets (ROA). The data are analyzed through panel data regression using EViews 14, preceded by the Chow and Hausman tests to select the most appropriate estimation model. Finding: The regression results show that sales growth has a negative coefficient but no statistically significant effect on profitability (ROA), with a probability value well above the 0.05 significance level. This indicates that higher sales are not always followed by higher corporate profits, and that the model’s explanatory power (R²) is very low, suggesting that profitability in the retail sector is driven mainly by factors other than sales growth alone. Novelty: Unlike previous studies that examined multiple industries or used older data, this study focuses on the retail sector using recent data from 2021–2024. The findings indicate that operational cost efficiency, rather than sales growth alone, is the primary driver of sustainable profitability.
Kredibilitas Laporan Keberlanjutan : Kontribusi Komite Audit dan Board Gender Agus Triyani; Dian Septiyani Astuti; Khilma Isnaeni Sa'adah; Arina Rusda Maghfiroh
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.v6i3.394

Abstract

Purpose: This study aims to examine the effect of audit committee characteristics and board gender diversity on the credibility of sustainability reports. Method: This study employed a quantitative approach using multiple regression analysis. The research population consisted of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The credibility of sustainability reports was measured based on the level of disclosure in accordance with the Global Reporting Initiative (GRI) Standards and the existence of external assurance. Finding: The results indicate that audit committee independence has a positive and significant effect on the credibility of sustainability reports. In contrast, audit committee expertise, audit committee size, and board gender diversity do not significantly enhance the credibility of sustainability reports. Novelty: This study contributes to the sustainability reporting literature by providing empirical evidence that audit committee independence is a more influential governance mechanism in improving sustainability report credibility than audit committee expertise, committee size, or board gender diversity, particularly in Indonesian mining companies.   Keywords: Audit Committee, Board Gender Diversity, Sustainability Report Credibility, Corporate Governance.
Dampak Fintech Terhadap Kinerja Keuangan UMKM Di Mediasi Oleh Digitalisasi dan Di Moderasi Oleh Praktik Keberlanjutan Suyanto Suyanto; Enggar Dwi Kharisma; Teguh Erawati
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.v6i3.397

Abstract

Purpose: This study investigates the impact of financial technology (fintech) adoption on the financial performance of Micro, Small, and Medium Enterprises in Yogyakarta, Indonesia. Specifically, it examines the mediating role of business digitalization and the moderating influence of sustainability practices on this relationship. Method: Employing a quantitative research design, primary data were gathered via structured questionnaires from 155 MSME owners and managers in Yogyakarta who utilize fintech in their business operations. The data were analyzed using Partial Least Squares Structural Equation Modeling via SmartPLS, encompassing measurement model assessment, structural model evaluation, and hypothesis testing. Finding: The results demonstrate that fintech adoption exerts a positive and statistically significant influence on both business digitalization and MSME financial performance. Furthermore, business digitalization is positively and significantly associated with improved financial performance, serving as a partial mediator in the relationship between fintech utilization and financial performance. Additionally, sustainability practices significantly moderate this relationship, specifically attenuating the positive effect of business digitalization on MSME financial performance. Novelty: The novelty of this research lies in the integration of business digitalization as a mediator and sustainability as a moderator within a comprehensive model, providing nuanced insights into the dynamics of fintech adoption and financial performance within the MSME sector in Yogyakarta.
The Moderating Role of Foreign Ownership in The Relationship Between Corporate Social Performance and Firm Value: Evidence From Indonesia Wahyu Wijayanto; Mustaruddin; Wendy
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.v6i3.398

Abstract

Purpose: This study aims to examine the effect of Corporate Social Performance (CSP) on firm value and to investigate whether foreign ownership moderates the relationship between CSP and firm value among companies listed on the Indonesia Stock Exchange during the period 2020 to 2024. Method: This study employed panel data from 120 purposively selected firms, resulting in 600 firm year observations. The data were analyzed using a Fixed Effects Model, which was determined through the Chow test, the Hausman test, and the Lagrange Multiplier test. CSP was measured using a nineteen item social disclosure index based on the Global Reporting Initiative framework, firm value was measured using Tobin's Q ratio, and foreign ownership was measured as a dichotomous variable reflecting shareholding above five percent. Finding: The results indicate that CSP has a positive and significant effect on firm value, which is consistent with the predictions of stakeholder theory, legitimacy theory, and agency theory. Foreign ownership does not significantly moderate the relationship between CSP and firm value, although it shows a direct and positive association with firm value on its own. Novelty: This study offers novelty by positioning foreign ownership as a moderating variable rather than merely a control variable in the relationship between CSP and firm value within the context of the Indonesian capital market, while also providing practical implications for regulators to strengthen internal governance mechanisms so that foreign ownership can function more effectively as a monitoring device.
Era Baru Edukasi Perpajakan dan Pengaruhnya Terhadap Peningkatan Kepatuhan Wajib Pajak Arniati; Mohamad Hafiz; Dedi Kurniawan
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.v6i3.400

Abstract

Purpose: This study aims to examine the impact of digital content use, digital media literacy, and the intensity of digital services on tax compliance. Method: The study was conducted at Batam State Polytechnic, involving accounting students who were currently studying or had completed taxation courses. Sampling was conducted using a purposive sampling method using the Slovin formula, resulting in a sample size of 90 students. Data were collected through questionnaires, and multiple linear regression analysis was used for data analysis. Finding: The test results indicate that the use of digital content, digital media literacy, and the intensity of digital services have a positive effect on tax compliance in the study sample. Novelty: This study provides a new empirical contribution regarding the effectiveness of digital tax content strategies in the context of accounting vocational students at Batam State Polytechnic, a segment of prospective taxpayers that has not been widely studied before, especially among students who already have formal tax knowledge.
Peran Literasi Keuangan dan Self-Control dalam Perencanaan Keuangan Generasi Sandwich: Moderasi Tingkat Pendapatan Leoni Zahra Ireviana; Tafdil Husni; Rida Rahim
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.v6i3.401

Abstract

Purpose: This study aims to analyze the effects of financial literacy and self-control on the financial planning of the sandwich generation in Indonesia and to examine the moderating role of income level in the relationship between financial literacy and financial planning. Method: This study employed a quantitative approach with a causal-associative research design. The population consisted of the sandwich generation in Indonesia. A total of 91 respondents were selected using purposive sampling. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Finding: The findings reveal that financial literacy has no significant effect on financial planning, while self-control and income level have a positive and significant effect on financial planning. In addition, income level does not significantly moderate the relationship between financial literacy and financial planning. Novelty: The novelty of this study lies in examining the financial planning behavior of the sandwich generation in Indonesia by integrating financial literacy and self-control within a single research model while investigating the moderating role of income level. This study provides empirical evidence that self-control and income level play a more important role in financial planning than financial literacy alone. Unlike mainstream financial literacy research which consistently identifies knowledge as the primary determinant of financial planning, this study uncovers a different pattern for Indonesia's sandwich generation: self-control operates as the stronger and more consistent predictor of planning behavior. This counter-intuitive finding contradicts the conventional assumption that "more financial education" is the solution for improving financial planning. Additionally, the study clarifies the inconsistent findings regarding income's role in previous research by demonstrating that income acts as a direct resource enabler rather than conditioning the effectiveness of financial literacy. These insights suggest that effective financial interventions for populations facing multi-generational obligations require emphasis on behavioral capacity-building and structural economic support, not knowledge enhancement alone.  
Determinants of student academic performance: A study at Universitas Sebelas Maret and Universitas Sarjanawiyata Tamansiswa in Indonesia Sri Suranta; Meka Sabilla Salim; Asaprima Putra Karunia; Fahmi Setiadi
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.v6i3.405

Abstract

Purpose -- This study aims to identify several factors that influence student academic performance. More specifically, this study compares Universitas Sebelas Maret (UNS), Surakarta, as a state university, with Universitas Sarjanawiyata Tamansiswa (UST), Yogyakarta, as a private university. Design/Methodology/Approach -- The research population was all accounting students at both universities. The samples consisted of accounting students in their third, fifth, and seventh semesters. The number of samples for UNS was 178, while for UST it was 105. The research data included primary data on students' responses to a questionnaire sent via Google Forms. Data analysis used Cronbach’s alpha for reliability testing and factor loadings for validity. Hypothesis testing used structural equation modeling-partial least squares (SEM-PLS) with the WarpPLS version 8.0 statistical tool. Findings – For the UNS samples, USR had a direct effect on SQ, UI, SL, and SAP. Furthermore, USR had an indirect effect on SAP through the mediating variable SL. However, the indirect effect of USR on SAP through UI was not significant. Meanwhile, for the UST sample, USR had a direct effect on SQ, UI, SL, and SAP. Furthermore, USR also had an indirect effect on SAP through the mediating variables UI and SL. For both samples, the direct effect of USR on SAP was stronger than the indirect effect. Novelty – Some previous models have examined the relationship between corporate social responsibility (CSR) and corporate performance in general, but this research extends the discussion to the education sector by applying a different concept, namely USR, with diverse measurements.
Literasi Keuangan, Sistem Informasi Akuntansi, dan Kinerja Keuangan BUMDES: Peran Mediasi Kompetensi Sumber Daya Manusia Sri Lestari Yuli Prastyatini; Taufiqurrahman
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.v6i3.409

Abstract

Purpose: This study aims to examine the effect of Financial Literacy and Accounting Information Systems on the Financial Performance of Village-Owned Enterprises (BUMDes) in the Special Region of Yogyakarta, with Human Resource Competence serving as a mediating variable.  Method: This study employed a quantitative approach using a survey method. Data were collected from 100 BUMDes managers across the Special Region of Yogyakarta through purposive sampling. The research data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 to evaluate both direct and indirect relationships among the variables.  Finding: The results reveal that Financial Literacy and Accounting Information Systems do not have a significant direct effect on Financial Performance. However, both variables have a positive and significant effect on Human Resource Competence. Furthermore, Human Resource Competence positively and significantly affects Financial Performance and mediates the relationship between Financial Literacy, Accounting Information Systems, and Financial Performance. These findings indicate that improvements in financial literacy and accounting information systems contribute to financial performance only when supported by competent human resources.  Novelty: This study extends the Resource-Based View (RBV) and Agency Theory by providing empirical evidence that Human Resource Competence acts as a strategic mediating mechanism linking Financial Literacy and Accounting Information Systems to the Financial Performance of BUMDes. Unlike previous studies that mainly examined direct relationships, this study demonstrates that organizational resources improve financial performance indirectly through enhanced human resource competence.
Prinsip Keberlanjutan dan Instrumen Karakteristik Perusahaan terhadap Kinerja Keuangan pada Sektor Farmasi di Indonesia Bima Arsy Mandoya; Sucahyo Heriningsih
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.v6i3.412

Abstract

Purpose: This research is conducted to investigate how Green Accounting, Environmental Performance, Firm Size, Good Corporate Governance, Leverage, and Intellectual Capital influence the financial performance of pharmaceutical firms registered on the Indonesia Stock Exchange (IDX) throughout the 2021–2025 timeframe. Financial performance in this context is assessed through Return on Assets (ROA) as an indicator of profitability. Method: A quantitative associative approach was applied in this research, utilizing secondary panel data gathered from annual reports, sustainability disclosures, and PROPER assessments belonging to 11 pharmaceutical firms registered on the IDX between 2021 and 2025. Panel data regression analysis was performed using the Random Effect Model (REM), processed through EViews 12 software. Finding: The findings reveal that Green Accounting and Intellectual Capital exert a positive and statistically meaningful influence on financial performance. In contrast, Environmental Performance, Firm Size, Good Corporate Governance, and Leverage show no significant partial impact on financial performance. Nonetheless, when examined collectively, all independent variables demonstrate a significant combined effect on financial performance Novelty: This study offers novelty by integrating Green Accounting and Intellectual Capital into a single research model to examine their effects on the financial performance of pharmaceutical companies, an approach that has received limited attention in previous studies. In addition, this study incorporates Environmental Performance, Company Size, Good Corporate Governance, and Leverage while using recent panel data from 2021–2025, providing more comprehensive and up-to-date evidence on the determinants of financial performance in Indonesia's pharmaceutical industry.
Apakah FoMO dapat Memoderasi Literasi Keuangan dan Financial Well-being Mahasiswa Generasi Z? Klara Monika; Sari Rusmita; Syarif M. Helmi
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.v6i3.413

Abstract

Purpose: This study aims to analyze the influence of Financial literacy on Financial well-being, analyzing Fear of Missing Out as a moderation in the relationship between Financial literacy and Financial well-being of generation Z students. Method: The method used in this study is quantitative through an associative approach, and to collect data from respondents via WhatsApp using a Google Forms link in the form of a five-point Likert scale questionnaire. The data analysis technique uses Moderated Regression Analysis with the help of IBM SPSS 32.0.0. statistics, and the number of samples obtained by 91 accounting students of the class of 2023 at Tanjungpura University which were then determined by the Slovin formula and selected by purposive sampling. Finding: The findings show that Financial literacy has a positive and significant effect on Financial well-being and FoMO is unable to moderate Financial literacy and Financial well-being of generation Z students of the 2023 Accounting study program, Faculty of Economics and Business, Tanjungpura University. This study confirms that Financial literacy is essential for individuals to achieve well-being through the ability to manage finances well, make rational decisions. Novelty: This study model contributes empirically, namely examining the role of FoMO as a moderation variable in the relationship between Financial literacy and Financial well-being of Generation Z students who are in the transition to financial independence in West Kalimantan, kebaharuan model penelitian ini terletak pada upaya menjawab hasil inkonsistensi pada penelitian sebelumnya antara literasi keuangan terhadap Financial well-being. Selain itu, untuk expand on previous studies that examined FoMO as independent and dependent variables. Theoretically, this study develops the Theory of Planned Behavior (TPB) to explain that Financial literacy is able to shape rational Financial behavior in an effort to improve well-being. Prospect Theory to explain the role of psychological factors, namely FoMO, which currently has the potential to influence individual Financial decisions so that it becomes irrational. Practically, these findings can be a guideline for students in facing the flow of globalization by improving Financial literacy in order to be able to make wise Financial decisions and improve welfare. Furthermore, these findings can also help manage psychological factors including FoMO to facilitate rational financial decision-making.

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