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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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Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Pada Mahasiswa Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Teguh Erawati; Naomi Peda Lado
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.114

Abstract

Purpose: The purpose of this study was to To examine how financial literacy affects financial management behavior in students. Method: In this study, researchers took a sample of students of the Faculty of Economics, Sarjanawiyata Tamansiswa University Yogyakarta class of 2019-2022. The number of samples in this study were 105 students. This research method uses a questionnaire, then processed and analyzed with SPSS version 25. Finding: Financial literacy has a significant positive effect on financial management behavior in students because students with a high level of financial literacy tend to make smarter financial decisions in financial management and also financial literacy provides the knowledge base needed for decision making in financial management behavior in students. Novelty: In previous studies, researchers were more financial literacy leads to family financial literacy while current research is more directed at student financial literacy. Keywords: Financial Literacy, Financial Management Behavior.
Pengaruh Debt To Equity Ratio dan Return On Aset terhadap Underpricing dengan Ukuran Perusahaan sebagai Variabel Moderasi Bindaru Abudani
Jurnal Literasi Akuntansi Vol 4 No 1 (2024): Maret 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i1.115

Abstract

Purpose: This research aims to prove the influence of debt to equity ratio and return on asset on underpricing with firm size as a moderation variable.Method: This research uses quantitative methods by collecting data from the Indonesia Stock Exchange (idx.co.id) and financial reports of companies experiencing underpricing in 2016-2022. The sample was selected using purposive sampling, with the criteria of companies experiencing underpricing, publishing complete financial reports, using the rupiah currency, and making a profit during the 2016-2023 period. Data analysis includes descriptive analysis, classical assumption testing, and multiple linear regression analysis with hypothesis testing.Finding: The research results show that the debt to equity ratio has a positive effect on underpricing, while the return on asset has a negative effect on underpricing. In addition, it was found that company size can strengthen the influence of debt to equity ratio and return on asset on underpricing.Novelty: Researcher added firm size as a moderating variable to find out whether firm size can make other factors such as debt to equity ratio and return on asset have a stronger or weaker effect on underpricing.
Pengaruh Transparansi Anggaran dan Akuntabilitas Keuangan terhadap Kepuasan Masyarakat di Kecamatan Kemalang Kabupaten Klaten Provinsi Jawa Tengah Anang Tri Wibowo; Eni Dwi Susliyanti
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.116

Abstract

Purpose: This research aims to determine the influence of budget transparency and financial accountability on community satisfaction in Kemalang District, Klaten Regency, Central Java Province. By conducting this research, the researcher hopes that the results of this research can be used as material for evaluation and consideration by the Kemalang District Government in an effort to increase community satisfaction in Kemalang District. Method: This type of research is quantitative research with a total of 111 respondents. This number was obtained using a purposive sampling method. Data collection was carried out using the questionnaire method. The analytical method used is the descriptive analysis method. The measurement tool used to obtain the final research results is the SPSS application Finding: Partial and simultaneous research results show that budget transparency and financial accountability jointly influence community satisfaction in Kemalang District, Klaten Regency, Central Java Province. Novelty: The novelty of this research lies in its location in the Kemalang District of Klaten Regency. This study also included the variable of public satisfaction.
Corporate Social Responsibility Disclosure : Profitabilitas dan Karakteristik Perusahaan Teguh Erawati; Ila Faizun Nisa'
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.117

Abstract

Purpose: This research aims to prove the influence of profitability and company characteristics on Corporate Social Responsibility (CSR) Disclosure. Profitability is proxied through ROA, ROE, NPM and characteristics are proxied through company size, board of commissioners size and company age. Method: The data used is secondary data obtained through the official website of the Indonesian Stock Exchange (BEI), with a research sample of plastic and packaging sub-sector companies in the 2018-2022 period. The sampling method is purposive sampling. The total population is 14 plastic and packaging sub-sector companies listed on the IDX, 8 companies are the sample. Data were analyzed using SPSS 25.00. Finding: The results of research on the T-test state that profitability projected on ROA has no effect on CSR Disclosure with a sig value. ROA 0.396 ≥ 0.05, ROE has no effect on CSR Disclosure with a sig value. ROE 0.744 ≥ 0.05. NPM has no effect on CSR Disclosure with a sig value. NPM 0.064 ≥ 0.05. The projected company characteristics of company size have no effect on CSR Disclosure with a t-count value of -2.451 ≤ t-table 2.037 and a βeta value of -0.074. The size of the board of commissioners has no effect on CSR Disclosure with a sig value. Board of Commissioners 0.438 ≥ 0.05 and company age has a positive effect on CSR Disclosure with a sig value. 0.009 ≤ 0.05. Novelty: This research developes research from Putri Tri K., Reka Maiyarni, Wiwik Tiswiyanti (2019) by adding independent variables, namely Net Profit Margin (NPM), size of the board of commissioners and company age. This research was used to test the influence of the six independent variables, namely ROA, ROE, NPM, Size, size of the board of commissioners and company age on Corporate Social Responsibility Disclosure as the dependent variable.
Systematic Literature Review: Implementasi SAK EMKM Pada Penyusunan Laporan Keuangan UMKM di Indonesia Sri Ayem; Fuadhillah Kirana Putri; Desi Fitriani Arang; Fina Cholifiana; Helen Rambu Laja Kodi R. Langu; Tiara Pratama Putri; Vivi Septiani
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.118

Abstract

Purpose: Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) pada penyusunan laporan keuangan Usaha Mikro Kecil Menengah (UMKM) di Indonesia Method: Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan mengeksplorasi beberapa jurnal terkait. Hasil penelitian menunjukkan bahwa faktor-faktor seperti pengetahuan tentang SAK, pencatatan laporan keuangan, sosialisasi SAK-EMKM, dan lain-lain mempengaruhi implementasi SAK-EMKM. Metode pengumpulan data yang umum digunakan meliputi kuesioner, wawancara, dan observasi. Finding: Hasil penelitian menunjukkan bahwa faktor-faktor seperti pengetahuan tentang SAK, pencatatan laporan keuangan, sosialisasi SAK-EMKM, latar belakang pedidikan, lamanya berdiri usaha (umur usaha), omzet, persepsi pelaku, kesiapan pelaku umkm, pengungkapan catatan laporan keuangan, motivasi, pencatatan laporan keuangan, jenjang pendidikan, ukuran usaha pemahaman teknologi informasi, kualitas SDM, tingkat kesiapan pelaku UMKM, peningkatan penjualan dan persepsi UMKM mempengaruhi implementasi SAK EMKM.
Pengaruh Penerapan Self Assesment System, E-Filling Dan E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Manggarai, Nusa Tenggara Timur Sri Ayem; Albertus Yandi Deo
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.124

Abstract

Purpose: This study aims to investigate the impact of the implementation of self-assessment system, e-filing, and e-billing on the compliance level of individual taxpayers in Manggarai, East Nusa Tenggara. By identifying this problem, this study aims to analyze the effect of each aspect of digitalization of tax services on taxpayer compliance. This is expected to provide a better understanding of the effectiveness of digitalization in improving tax compliance at the local level Method: The research method used in this thesis is quantitative with an analytical descriptive approach. This study aims to analyze the effect of the implementation of self-assessment system, e-filing, and e-billing on individual taxpayer compliance at the Ruteng Pratama Tax Service Office, Manggarai. Primary data were collected through surveys with questionnaires distributed to randomly selected taxpayers. Data analysis was performed using descriptive statistical techniques, multiple linear regression, F test, coefficient of determination, and t test. Finding: This study explores the effect of the implementation of Self Assessment System, E-filing, and E-billing on individual taxpayer compliance in KPP Pratama Ruteng. The results of the analysis show that E-filing has a significant positive influence on tax compliance, while Self Assessment System and E-billing do not have a significant influence. These findings support the importance of technology in improving tax compliance and highlight the need for clear understanding and benefits for taxpayers regarding electronic tax technology. Novelty: This study contributes by identifying the different impacts of electronic tax systems (E-filing) on individual tax compliance, particularly in contexts that may differ from previous studies. The research highlights the importance of E-filing as an effective tool in improving tax compliance, while pointing out that other aspects such as Self Assessment System and E-billing may not have the same impact. As such, these findings provide new insights into specific factors that can influence tax compliance behavior, provide direction for further tax policy, and pave the way for further research in this field. Keywords: Self Assesment System, E-filling, E-billing, Tax Compliance
Pengaruh DER, TAO, dan CR Terhadap Pertumbuhan Laba Sri Ayem; Uum Helmina Chaerunisak; Melkianus Marawali
Jurnal Literasi Akuntansi Vol 4 No 3 (2024): September 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i3.125

Abstract

This study aims to examine the effect of Debt Equity Ratio, Total Assets Turn Over, Current Ratio on Profit Growth. This study uses a sample of manufacturing companies in the Food and Beverage sector which are listed on the Indonesia Stock Exchange. The type of data used in this research is the secondary data of the company's financial statements. During the 2018 – 2021 period, there were 12 registered Food and Beverage companies. The sampling method used in this study was purposive sampling, namely the sampling method determined by the researcher based on certain criteria. Manufacturing companies taken based on the researchers' criteria are 4 sample companies. The data analysis method used consists of descriptive statistical tests, classical assumption tests, multiple linear regression analysis, t tests, f tests and determination tests (R2) using the test tool (SPSS) version 25. The results of this study include (1) Debt Equity Ratio has a positive effect on Profit Growth, (2) Total Assets Turn Over has a positive effect on Profit Growth, (3) Current Ratio has a negative effect on Profit Growth. Keywords: Debt Equity Ratio, Total Assets Turn Over, Current Ratio, Profit Growth.
Pengaruh Pengawasan Pajak, Teknologi Informasi Perpajakan, dan Ajaran Tamansiswa (Tri Pantangan) terhadap Tax Evasion Sri Lestari Yuli Prastyatini; Frederik Sakario
Jurnal Literasi Akuntansi Vol 4 No 3 (2024): September 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i3.127

Abstract

Purpose: This research aims to examine the influence of tax supervision, tax information technology, and Tamansiswa teachings (Tri Pantangan) on tax evasion among taxpayers registered at the Yogyakarta City Pratama Tax Service Office (KPP Pratama). Method: The research uses a quantitative approach, with a population consisting of taxpayers registered at KPP Pratama Yogyakarta City. Data was collected using a questionnaire distributed to 78 randomly selected respondents. The analysis tools used were statistical techniques to determine the relationship between tax supervision, tax information technology, and the influence of the Tri Pantangan teachings on tax evasion. Findings: The research results reveal that tax supervision has a positive influence on tax evasion, indicating that higher tax supervision correlates with a higher level of tax evasion. This suggests that tax supervision is ineffective in promoting taxpayer compliance. In contrast, tax information technology has a significant negative effect on tax evasion, as it increases efficiency and transparency, making monitoring and evaluation easier, thus reducing the chances of tax evasion. Furthermore, the teachings of Tamansiswa's Tri Pantangan, which include principles against lying, stealing, and laziness, significantly discourage tax evasion by fostering honesty and compliance among taxpayers.
Kebijakan Dividen Memoderasi Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Kasus Perusahaan Pertambangan Terdaftar Di Bursa Efek Indonesia Tahun 2016-2023 Bayu Perkasa Ritzki Darmawan; I Made Suidarma
Jurnal Literasi Akuntansi Vol 4 No 3 (2024): September 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i3.128

Abstract

Purpose: This study aims to analyze the effect of liquidity, leverage, and profitability on firm value, with dividend policy serving as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2023 period. Method: The data used in this study consists of secondary data obtained from corporate financial reports available on the official website of the Indonesia Stock Exchange (IDX). The analysis methods employed include panel data regression and Moderated Regression Analysis (MRA). Finding: The study results indicate that liquidity, leverage, and profitability each have a significant effect on firm value. Additionally, dividend policy is proven to act as a moderating variable that strengthens the relationship between profitability and liquidity on firm value but weakens the effect of leverage. Novelty: This study contributes to the financial literature by highlighting dividend policy strategies and financial performance management as efforts to enhance firm value in the mining sector.
Pengaruh Tingkat Pendidikan, Kualitas SDM, Informasi dan Sosialisasi terhadap Penyusunan Laporan Keuangan di Kabupaten Kulon Progo Marhaenna Nareswari Nugrastuti; Teguh Erawati
Jurnal Literasi Akuntansi Vol 4 No 3 (2024): September 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i3.129

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are capable of creating very board employment opportunities. However, MSMEs actors often face obstacles, one of wich is in preparing financial reports. This research has purpose to determine the influence of Education Level, Human Resource Quality, Information and Socialization on the understanding of MSMEs financial statement based on SAK – MSMEs in Kulon Progo regency. The population of this research is MSMEs actors with a sample of 100 MSMEs actors located in Kulon Progo Regency. The data collection method uses a questionnire via Google Form by providing a ramdon sampling technique for the respondents. The result of this research indicated thet the level educatin, human reesource quality, information and socialization have a positive and significant on the understanding of MSMEs financial statement preparation based on SAK – MSMEs.

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