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Nora Hilmia Primasari
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Budi Luhur Jakarta
ISSN : 22527141     EISSN : 26225875     DOI : http://dx.doi.org/10.36080
Core Subject : Social,
Social Sciences
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 15, No 1 (2026)" : 7 Documents clear
Bridging the Green Economy and Accounting: A Path Toward Sustainable Practices Rachmawati, Nurul Aisyah
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.3992

Abstract

This study examines how green economic principles can serve as a bridge to sustainable accounting practices. As the global economic system shifts toward an environmentally responsible model, conventional accounting is increasingly criticized for its inability to internalize ecological impacts and sustainability-related risks. Through a conceptual literature review supported by qualitative thematic analysis, this study explores how green economic principles can serve as a foundation for transforming traditional accounting frameworks. The findings suggest that green economics provides key conceptual orientations—such as low-carbon development, resource efficiency, and ecological stewardship—that can inform the development of sustainability-oriented accounting. Overall, this study contributes to the theoretical advancement of green accounting and underscores the importance of integrating economic and environmental perspectives to develop more sustainable accounting practices.
Adopsi XBRL, Transformasi Digital, Tax Avoidance: A Systematic Literature Review and Future Research Agenda Zawitri, Sari
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4238

Abstract

This study aims to comprehensively map the dynamic interactions between the adoption of eXtensible Business Reporting Language (XBRL), digital transformation, and tax avoidance practices. Employing a Systematic Literature Review (SLR) approach guided by the PRISMA protocol and bibliometric analysis, this study synthesizes academic literature from 2015 to 2025 to uncover the paradigm shift from mere formal compliance toward digital institutional change. Key findings highlight the paradoxical phenomenon of the "licensing effect," wherein companies with high Corporate Social Responsibility (CSR) performance tend to leverage their social reputation as a shield to engage in aggressive tax avoidance amidst heightened digital scrutiny. Furthermore, this study proposes an integrative "Triple-Dimension" framework and asserts that technologies such as XBRL and blockchain are not universal standalone solutions, but rather instruments whose effectiveness relies heavily on infrastructure readiness and institutional integrity within each jurisdiction.
Peran Profitabilitas: Environmental, Social, dan Governance Disclosure terhadap Nilai Perusahaan Utami, Dinda Yunita; Machmuddah, Zaky
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4246

Abstract

This study aims to examine the moderating role of profitability in the influence of environmental, social, and governance (ESG) disclosures on firm value. The study sample consists of 66 Indonesian companies listed on the Indonesia Stock Exchange (IDX) with ESG data available in the Bloomberg database, with a total of 264 company-year observations selected using a purposive sampling method. ESG and profitability measurements were conducted in the current year (2020–2023), while firm value was evaluated in the following year (2021–2024). Multiple linear regression and Moderated Regression Analysis (MRA) were used as analytical tools. This study found mixed results: environmental disclosure had no significant effect, social disclosure had a significant positive effect, and governance disclosure had a significant negative effect on firm value. Furthermore, profitability did not moderate the effect of environmental disclosure, but weakened the effect of social disclosure and strengthened the effect of governance disclosure on firm value.
Bankruptcy Prediction Accuracy: Z-Score Vs Random Forest in Indonesia's Manufacturing Industry Sari, Yulia Sindi; Arina, Natrabilla Cahya; Kurniawanti, Ika Atma
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4280

Abstract

This study compares the predictive performance of the Altman Z-Score and Random Forest models in identifying financial distress among Indonesian manufacturing firms. Using unbalanced panel data from 1,476 firm-year observations over 2015 to 2024, the study evaluates both models through accuracy and the area under the receiver operating characteristic curve. The results indicate that Random Forest outperforms Altman Z-Score, achieving an accuracy of 88.68% compared with 78.66% and an AUC of 0.931. The evidence further shows that most observations remain in the non-distress category, while Random Forest is more effective in detecting financially vulnerable and borderline firms. These findings suggest that Random Forest offers a more robust early-warning mechanism than the conventional ratio-based approach for bankruptcy risk assessment in heterogeneous financial settings.
Pengaruh Islamic Corporate Social Responsibility, Leverage, dan Komite Audit terhadap Kesulitan Keuangan Perusahaan yang Terdaftar Di Jakarta Islamic Index Tahun 2019 – 2023 dimoderasi oleh Kepemilikan Institusional Nikmah, Ajeng Nafilatun; Susminingsih, Susminingsih
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4444

Abstract

Era globalisasi dan digitalisasi saat ini telah mengakibatkan peningkatan persaingan yang signifikan, sehingga mendorong pelaku bisnis untuk beradaptasi dan bersaing dengan cepat agar dapat bersaing di dunia industri saat ini. Pusat Studi Ekonomi dan Pembangunan, Universitas Padjadjaran (CEDS Unpad) melaporkan bahwa indeks persaingan bisnis di Indonesia pada tahun 2024 meningkat dari tahun sebelumnya, dengan skor 4,95. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel penelitian sebanyak 15 perusahaan yang dipilih dengan metode purposive sampling. Data yang diperoleh diolah dan dianalisis menggunakan analisis regresi linier berganda dengan bantuan Eviews versi 13. Hasil penelitian ini menyatakan bahwa ICSR tidak berpengaruh terhadap kesulitan keuangan, sedangkan leverage dan komite audit berpengaruh negatif terhadap kesulitan keuangan. Selain itu, kepemilikan institusional tidak mampu memoderasi pengaruh ICSR dan komite audit terhadap kesulitan keuangan, sedangkan kepemilikan institusional mampu memoderasi pengaruh leverage terhadap kesulitan keuangan.
Pengaruh Pendapatan E-Banking dan Pembiayaan Bagi Hasil terhadap Profitabilitas Bank Syariah Nusantari, Farida Ayu
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4392

Abstract

The purpose of this study is to analyze the effect of revenue and fund distribution on profitability using the Return on Assets indicator. The research method used is quantitative with an associative nature, utilizing secondary data, namely the 2021-2025 quarterly financial reports of several banks, including Bank Syariah Indonesia, Bank BCA Syariah, and Bank Muamalat. The data used were sourced from company financial reports obtained from the Indonesia Stock Exchange and the official websites of Islamic banks. The results of this study demonstrate that e-banking revenue has a positive and significant effect on ROA, and profit-sharing financing also has a positive and significant effect. These findings indicate that optimizing digital-based services with e-banking connected through profit-sharing financing can improve the financial performance of Islamic banks. The novelty of this study lies in the integration of banking digitalization variables with the specific characteristics of profit-sharing financing into a single actual model with the latest quarterly data. Suggestions for further research include adding other variables such as financing risk, liquidity, and operational efficiency. Furthermore, more comprehensive methods could be used, such as panel data regression and other econometric methods.
Corporate Social Responsibility, Koneksi Politik, dan Intensitas Modal: Peran Profitabilitas dalam Agresivitas Pajak Cahya, Abi Rekrian Dwi; Valdiansyah, Riyan Harbi
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4438

Abstract

This study examines the effect of Corporate Social Responsibility (CSR), political connections, and capital intensity on tax aggressiveness, with profitability as a moderating variable, in food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. Using purposive sampling, 12 companies were selected, yielding 60 observations analyzed through panel data regression with the Random Effect Model (REM). Tax aggressiveness was measured by the Effective Tax Rate (ETR). Results show that political connections have a significant negative effect, capital intensity a significant positive effect, while CSR has no effect. Profitability strengthens the influence of political connections but does not moderate CSR or capital intensity. These findings imply that tax aggressiveness in the food and beverage sector is driven more by capital structure and political ties than social activities. Policymakers should tighten oversight of fixed asset transactions and politically affiliated firms, while future research may explore other moderating factors such as corporate governance or industry competition.

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