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Alamat Redaksi: Gedung Fakultas Ekonomi dan Bisnis, Universitas Papua Jalan Gunung Salju, Amban, Manokwari, Papua Barat.
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ACE : Accounting Research Journal
Published by Universitas Papua
ISSN : 28089596     EISSN : 28088433     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
ACE: Accounting Research Journal is open access and peer reviewed journal. ACE: Accounting Research Journal mainly covers original idea related to the accounting issue. Published articles can be either theoretical, empirical, or in between of those two polar variants. The journal publishes research from various topics in accounting, including but is not limited to the following topics: Financial Accounting, Public Sector Accounting, Management Accounting, Islamic Accounting and Financial Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking, Accounting Information System, and Sustainability Reporting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 51 Documents
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Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022 Langsa, Yerika Rombe; Parastri, Desirianingsih Haryati; Werimon, Simson
ACE: Accounting Research Journal Vol 4 No 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The purpose of this study is to examine the influence of the fraud triangle on fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022. This research employs a quantitative approach. The sample selection utilized the purposive sampling method, resulting in data from 27 companies over a three-year research period. Logistic regression analysis was conducted with the assistance of SPSS software version 29. The findings indicate that financial stability has a negative and significant effect on fraudulent financial reporting. Conversely, external pressure, financial targets, personal financial needs, ineffective monitoring, the nature of the industry, audit opinions, audit changes, and the quality of external auditors do not have a significant effect on fraudulent financial reporting. Keywords: Financial Stability, External Preasure, Financial Target, Personal Financial Need, Ineffective Monitoring, Nature of Industry, Audit Opinion, Audit Change, Quality of External Auditor, Fraudulent Financial Reporting. ABSTRAK Tujuan dari penelitian ini menguji pengaruh fraud triangle terhadap kecurangan laporan keuangan pada perusahaan perbankan yang terdaftar di BEI tahun 2020-2022. Jenis penelitian ini menggunakan penelitian kuantitatif. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 27 perusahaan dengan periode penelitian selama 3 tahun. Penelitian ini menggunakan analisis regresi logistik dengan bantuan software SPSS versi 29. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Pergantian auditor berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Sedangkan tekanan eksternal, target keuangan, kebutuhan keuangan pribadi, pemantauan tidak efektif, sifat industri, opini audit, dan kualitas auditor eksternal tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Kata kunci: Stabilitas Keuangan, Tekanan Eksternal, Target Keuangan, Kebutuhan Keuangan Pribadi, Pemantauan Tidak Efektif, Sifat Industri, Opini Audit, Pergantian Auditor, Kualitas Auditor Eksternal, Kecurangan Laporan Keuangan.
Penghindaran Pajak Pada Perusahaan Pertambangan Di Indonesia: Tata Kelola Perusahaan, Profitabilitas, Dan Leverage Simanjuntak, Verawati; Wuriasih, Anik; Putricellia, Siti Pramesty
ACE: Accounting Research Journal Vol 4 No 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to determine the influence of corporate governance, profitability, and leverage on tax avoidance in mining companies listed on IDX during 2021-2023. Corporate governance is proxied by institutional ownership, managerial ownership and independent commissioner. Based on purposive sampling, the total sample in this study is 28 companies with 84 financial statements. This study was conducted using a quantitative descriptive approach with multiple linear regression analysis method. The results show that corporate governance has a negative effect on tax avoidance, profitability has no significant effect on tax avoidance, and leverage has a positive effect on tax avoidance. Keywords: Corporate Governance, Profitability, Leverage, Tax Avoidance ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola perusahaan, profitabilitas, dan leverage terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di BEI periode 2021-2023. Tata kelola perusahaan diproksikan oleh kepemilikan institusional, kepemelikan manajerial, dan komisaris independent. Berdasarkan purposive sampling, total sampel dalam penelitian ini sejumlah 28 perusahaan dengan 84 laporan keuangan. Penelitian ini dilakukan menggunakan pendekatan deskriptif kuantitatif dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa tata kelola perusahaan berpengaruh negatif terhadap penghindaran pajak, profitabilitas tidak berpengaruh terhadap penghindaran pajak, dan leverage berpengaruh positif terhadap penghindaran pajak. Kata kunci : Tata Kelola Perusahaan, Profitabilitas, Leverage, Penghindaran Pajak
Determinan Yang Memengaruhi Keputusan Investasi Simanjuntak, Verawati; Wuriasih, Anik; Surya, Dinda Ayu Permata; Parastri, Desirianingsih Haryati
ACE: Accounting Research Journal Vol 5 No 1 (2025): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to analyze the impact of cash flow, liquidity, profitability, solvency, and firm size on investment decision in technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The population in this research is 34 technology companies listed on the IDX from 2020 to 2022. Using purposive sampling, 19 companies is obtained and meet sample criteria resulting in 57 data over the three-year period (2020-2022). The research method employed is multiple linear regression. The research results indicate that cash flow has a negative and insignificant effect on investment decisions, while liquidity and solvency have a negative and significant effect on investment decisions. In contrast, profitability and company size have a positive and significant effect on investment decisions. Keywords: Cash flow, Liquidity, Profitability, Solvency, Firm size, Invesment Decisions ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh arus kas, likuiditas, profitabilitas, solvabilitas, dan ukuran perusahaan terhadap keputusan investasi pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Populasi dalam penelitian ini adalah 34 perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022. Dengan teknik purposive sampling, diperoleh 19 perusahaan yang memenuhi kriteria, menghasilkan 57 data selama tiga tahun (2020-2022). Metode penelitian yang digunakan yaitu metode regresi linier berganda. Hasil penelitian menunjukkan bahwa arus kas berpengaruh negatif dan tidak signifikan terhadap keputusan investasi, sementara likuiditas dan solvabilitas berpengaruh negatif dan signifikan terhadap keputusan investasi, sebaliknya profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan teradap keputusan investasi. Kata kunci: Arus kas, Likuiditas, Profitabilitas, solvabilitas, Ukuran perusahaan, Keputusan investasi
Analisis Keuangan Untuk Kelayakan Investasi Pemerintah Daerah Kabupaten Wajo pada PT. Bank Sulselbar Cabang Sengkang Menggunakan RGEC dan Rasio Keuangan Wanma, Alvany Theresia; Fadhillah, Prayudhi; Haris, Devi O.P
ACE: Accounting Research Journal Vol 5 No 1 (2025): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

Abstrak Investasi penyertaan modal merupakan salah satu strategi yang penting bagi pemerintah daerah dalam mendorong pertumbuhan ekonomi dan pengembangan sektor keuangan. Jurnal ini bertujuan untuk menganalisis kelayakan investasi Pemerintah Daerah Kabupaten Wajo pada PT. Bank Pembangunan Daerah (BPD) Sulselbar sebesar Rp 25.000.000.000 dalam jangka waktu 5 tahun, mulai dari 2025 hingga 2029. Metode penelitian yang digunakan adalah kuantitatif. Diawali dengan melakukan analisa RGEC (Risk, Good Corporate Governance, Earnings, dan Capital) untuk menilai kesehatan perusahaan, lalu melihat nilai sekarang dan perkiraan dampak pengembalian investasi menggunakan rasio keuangan profitabilitas yaitu Present Value (PV), Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period, dan Return on Investment (ROI), kedua pendekatan ini dipakai untuk mengevaluasi kelayakan investasi. Hasil analisis menunjukkan investasi memiliki prospek yang positif dan dapat memberikan kontribusi signifikan terhadap perekonomian daerah, serta meningkatkan kinerja PT. Bank Pembangunan Daerah Sulselbar cabang Sengkang- Provinsi Sulawesi Selatan. Kata Kunci: Investasi Penyertaan Modal, Bank Pembangunan Daerah, RGEC, Rasio Keuangan Abstract Capital participation investment is one of the key strategies for local governments to encourage economic growth and financial sector development. This journal aims to analyze the feasibility of the Wajo Regency Regional Government's investment in PT. The Regional Development Bank (BPD) of South Sulawesi received an allocation of IDR 25,000,000,000 for a period of 5 years, spanning from 2025 to 2029. The research method used is quantitative. Starting with conducting an RGEC (Risk, Good Corporate Governance, Earnings, and Capital) analysis to assess the company's health, then looking at the current value and estimated impact of investment returns using the financial profitability ratio, namely Present Value (PV), Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period, and Return on Investment (ROI), these two approaches are used to evaluate the feasibility of investment. The results of the analysis show that investment has positive prospects and can make a significant contribution to the regional economy, as well as improve the performance of PT. South Sulawesi Regional Development Bank Branch - South Sulawesi Province. Keywords: Capital Participation Investment, Regional Development Bank, RGEC, Financial Ratio
Corporate Social Responsibility, Kinerja Lingkungan, Dan Nilai Perusahaan Hansel, Richard; Narsa, Niluh Putu Dian Rosalina Handayani; Sriani, Dewi
ACE: Accounting Research Journal Vol 5 No 1 (2025): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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This study aims to empirically examine the influence of Corporate Social Responsibility on firm values and the moderating effect of enviromental performance on the influence of CSR and firm value. This study uses companies of the food and beverage sub-sector manufacturing industry as a sample with the observation year between 2017-2020. The analytical method uses in this study is the multiple linear regression analysis and residual test through the SPSS 25 application. The results of this study indicate that CSR has a negative effect on firm values, however environmental performance is found does not moderate the effect of CSR on firm values. It can be concluded that the majority of companies in making CSR are still far from the applicable GRI G4 standards.
Pengaruh Likuiditas, Profitabilitas, Leverage, Ukuran Perusahaan, Audit Quality, Dan Opinion Shopping Terhadap Opini Audit Going Concern Zahra, Lathifah; Wijayanti, Dwi Marlina
ACE: Accounting Research Journal Vol 5 No 1 (2025): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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A going concern audit opinion is an auditor's assessment that indicates that a company cannot maintain its business. This assessment has the effect of losing public trust in the company's image. The aim of this research is to analyze and provide empirical evidence regarding the influence of liquidity, profitability, leverage, company size, audit quality, and opinion shopping on going concern audit opinions in various industrial sector companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses a purposive sampling technique with a sample size of 24 companies, with logistic regression analysis using EViews 12. The results of this research show that the liquidity and profitability variables have a negative effect on the acceptance of going concern audit opinions. Meanwhile, the variables leverage, company size, audit quality, and opinion shopping have no effect on receiving going concern audit opinions. The results of this research can be a reference for plans and policies in the company so that conditions remain stable for the sustainability of the company
Analisis Prediksi Kebangkrutan Pada Perusahaan Tekstil Dan Garmen Periode 2022-2024 Pertiwi, Intan Putri; Wuriasih, Anik; Parastri, Desirianingsih H.
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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This study aims to analyze and compare the accuracy of five bankruptcy prediction models: the Altman Z-Score, Springate S-Score, Zmijewski X-Score, Grover G-Score, and Taffler T-Score, for textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses quantitative descriptive and comparative methods with secondary data from the financial statements of 18 companies, representing 54 observations. The analysis was conducted through calculating financial ratios for each model, the Kruskal–Wallis test, and accuracy testing. The results show differences in accuracy between the models. The Zmijewski model had the highest accuracy of 92.59% with a 7% error rate, followed by Grover (77.78%), Taffler (74.07%), Altman (72.22%), and Springate (46.30%). Thus, the Zmijewski model is considered the most effective in predicting potential bankruptcy in the textile and garment industry in Indonesia.
Analisis Determinan Perilaku Keuangan Mahasiswa Melalui Financial Technology, Literasi Keuangan, Gaya Hidup, Dan Pendapatan Orang Tua Sumari, Jenita; Parastri, Desirianingsih H; Shaleyanty, Eka P.C
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT This study examines the influence of financial technology usage, lifestyle, financial literacy, and parental income on the financial behavior of students at the Faculty of Economics and Business, University of Papua. Employing a quantitative approach, data were gathered from 302 students using purposive sampling and analyzed with multiple linear regression. The findings reveal that financial technology, financial literacy, and parental income positively and significantly affect students’ financial behavior, while lifestyle has no significant impact. These results highlight the importance of technology adoption and financial knowledge in fostering prudent financial behavior among students, especially in regions with limited economic resources and financial access. The study’s scope is limited to one faculty and does not include mediating variables such as financial attitude or self-control. Future research should broaden the sample, incorporate qualitative methods, and consider additional variables like financial attitude and planning. The implications suggest that educational institutions and fintech providers should collaborate to enhance financial literacy programs and develop more responsive financial products tailored to students’ needs. Keywords: financial technology; financial literacy; parental income; student financial behavior; higher education
Kontribusi Retribusi Pantai Yen Beba Terhadap Pendapatan Asli Daerah Kabupaten Manokwari Sudarwadi, Hustianto; Baransano, Siti R.N; Werimon, Simson
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT This study aims to analyze the effectiveness and contribution of tourism object retribution at Yen Beba Pasir Putih Beach to the Regional Original Revenue (PAD) of Manokwari Regency during the period 2022–2024. The research employs a qualitative descriptive approach, with data collection techniques including interviews, observations, and documentation conducted at the Department of Tourism, Creative Economy and Culture, the Regional Revenue Agency, and the management of the tourism object. The results indicate that the effectiveness level of tourism object retribution increased annually, reaching 7% in 2022, 40% in 2023, and 120% in 2024, which reflects an improvement in retribution management performance. However, the contribution of tourism object retribution to PAD remains very small, accounting for only 0.07% in 2022, 0.52% in 2023, and 2.16% in 2024. Therefore, it has not yet made a significant contribution to the Regional Original Revenue of Manokwari Regency. The increase in effectiveness was influenced by the growth in the number of visitors, from 23,259 people in 2022 to 38,958 people in 2024, as well as improvements in tourism facilities. Nevertheless, to strengthen the tourism sector as a more substantial source of PAD, it is necessary to enhance regulatory frameworks, improve infrastructure and facilities, intensify promotion efforts, and encourage active community participation. Keywords: Retribution, Effectiveness, Contribution, Regional Original Revenue. ABSTRAK Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi retribusi obyek wisata Pantai Yen Beba Pasir Putih terhadap Pendapatan Asli Daerah (PAD) Kabupaten Manokwari pada periode 2022-2024. Metode yang digunakan adalah pendekatan deskriptif kualitatif, dengan Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi pada Dinas Pariwisata Ekonomi Kreatif dan Kebudayaan, Badan Pendapatan Daerah, serta pengelola obyek wisata. Hasil penelitian menunjukkan bahwa tingkat efektivitas retribusi obyek wisata mengalami peningkatan dari tahun ke tahun, yaitu 7% pada 2022, 40% pada 2023, 120% pada 2024, yang berarti kinerja pengelolaan retribusi semakin baik. Namun demikian, kontribusi retribusi terhadap PAD masih tergolong sangat kecil, yakni hanya 0,07% pada 2022, 0,52% pada 2023, dan 2,16% pada 2024, sehingga belum mampu memberikan sumbangan signifikan bagi PAD Kabupaten Manokwari. Peningkatan efektivitas ini dipengaruhi oleh meningkatnya jumlah dari 23.259 orang pada 2022 menjadi 38.958 orang pada 2024 serta adanya perbaikan fasilitas wisata. Meskipun demikian, untuk menjadikan sektor pariwisata sebagai sumber PAD yang lebih besar, diperlukan penguatan regulasi, peningkatan sarana prasarana, promosi serta partisipasi aktif masyarakat. Kata Kunci: Retribusi, Efektivitas, Kontribusi, Pendapatan Asli Daerah.
Analisa Keuangan Kelayakan Pengembangan Kawasan Wisata Terpadu Bangsalae di Kabupaten Wajo Wanma, Alvany Theresia; Fadhillah, Prayudhi
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT The Bangsalae area in Siwa Village, Pitumpanua District, Wajo Regency, is a coastal area that has high economic, social, and ecological potential to be developed as a marine tourism destination. Previously, this area functioned as a Fisheries Port (PPI) based on the Decree of the Minister of Maritime Affairs and Fisheries Number 120 of 2021. However, the decline in fishery activities has prompted the Wajo Regency Government to transform the area's function into the Bangsalae Integrated Tourism Area, as outlined in the Regent of Wajo's Decree Number 562/U/2025, as part of a regional strategic project. This research aims to assess the feasibility of the project from a financial point of view in the development of the area. The study was conducted through the analysis of primary and secondary data, including interviews, field surveys, and regional and national policy reviews. The total investment is IDR 17,000,000,000.00 with an estimated 8-year actual term and a discount rate of 8%. Financial analysis is carried out by making cash flow projections and then calculating using the project feasibility analysis tool, where, financially, this project is considered feasible with a Net Present Value (NPV) of IDR 8.4 billion, Internal Rate of Return (IRR) of 20%, Benefit-Cost Ratio of 1.49, and Payback Period of 4 years, ROI of 26%. Keywords: Feasibility Study, Investment, Financial Analysis ABSTRAK Kawasan Bangsalae di Kelurahan Siwa, Kecamatan Pitumpanua, Kabupaten Wajo, merupakan wilayah pesisir yang memiliki potensi ekonomi, sosial, dan ekologi tinggi untuk dikembangkan sebagai destinasi wisata bahari. Sebelumnya, kawasan ini berfungsi sebagai Pelabuhan Perikanan (PPI) berdasarkan Keputusan Menteri Kelautan dan Perikanan Nomor 120 Tahun 2021. Namun, menurunnya aktivitas perikanan mendorong Pemerintah Kabupaten Wajo untuk melakukan transformasi fungsi kawasan menjadi Kawasan Wisata Terpadu Bangsalae melalui SK Bupati Wajo Nomor 562/U/2025 sebagai bagian dari proyek strategis daerah. Penelitian ini bertujuan untuk menilai kelayakan proyek dari segi keuangan dalam pengembangan kawasan tersebut. Kajian dilakukan melalui analisis data primer dan sekunder, baik wawancara, survei lapangan, dan telaah kebijakan daerah serta nasional. Total investasi sebesar Rp 17,000,000,000.00 dengan estimasi jangka aktu 8 tahun dan discount rate 8%. Analisa keuangan dilakukan dengan membuat proyeksi cash flow lalu dihitung dengan alat Analisa kelayakan proyek dimana secara finansial, proyek ini dinilai layak dengan Net Present Value (NPV) sebesar Rp 8,4 miliar, Internal Rate of Return (IRR) 20%, Benefit-Cost Ratio 1,49, dan Payback Period 4 tahun, ROI 26 %. Kata kunci: Studi Kelayakan, Investasi, Analisa Keuangan

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