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Akuntansi'45
Published by Universitas 45 Surabaya
ISSN : 28287215     EISSN : 27472647     DOI : 10.30640
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Notariat, Bidang Ekonomi Lain Yang Belum Tercantum, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 313 Documents
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Analisis Kinerja Realisasi Anggaran Pendapatan Dan Belanja Daerah Pemerintah Kota Bogor Tahun 2019-2023 Viony Monica Ratu; Stephanus Andi Adityaputra
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4219

Abstract

This research aims to analyze the financial performance of the Bogor City Government through the realization of the Regional Revenue and Expenditure Budget (APBD) during the 2019-2023 period. The method used is quantitative descriptive analysis with secondary data obtained from the Bogor City Government website, namely https://ppid.kotabogor.go.id. The analysis was carried out based on the calculation of seven ratios, namely the ratio of independence, dependency, effectiveness of Original Regional Income (PAD), efficiency, income growth, income budget variance, and degree of decentralization. The research results show that the financial independence of the City of Bogor is in the medium category, with high dependence on income from outside the region. The effectiveness of PAD shows very good performance, although the efficiency of budget management still requires improvement. Revenue growth shows a positive trend, and budget variance reflects fairly good management. In addition, the degree of decentralization reflects the ability of local governments to make decisions that are responsive to community needs.
Perspektif Dan Minat Mahasiswa Akuntansi Gen Z Terhadap Profesi Akuntan Publik Devi Maya Sofa
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4222

Abstract

This research aims to analyse the perspectives and interests of Generation Z accounting students towards the public accounting profession. The gap between the number of accounting graduates and the number of certified public accountants is a concern, while digital transformation is changing the nature of public accountants' work. Using qualitative methods with an interpretive approach, the research involved 21 students through Focus Group Discussions and in-depth interviews with 6 students at various levels of study. The results showed a significant development of perceptions as the study progresses; early level students tend to have views based on stereotypes with external factors (salary, status) as the main consideration, mid-level students develop a more complex understanding with the dominance of internal factors (intellectual challenges), while final level students show an integrated perspective with long-term considerations. Digital transformation is seen as an opportunity to reposition the role of public accountants to be more strategic and value-added, especially by middle and final year students. The research recommends curriculum development responsive to digital transformation, recruitment strategies that consider the characteristics of Generation Z, and simplification of professional certification pathways.
Pengaruh Book Tax Differences, Kepemilikan Manajerial, Dan Leverage Terhadap Persistensi Laba: Studi Perusahaan Property Dan Real Estate di Bei Tahun 2020 – 2023 Meylan Adisti Ridwan Tika; Destia Pentiana; Rusmianto Rusmianto
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4224

Abstract

This study aims to examine the influence of Book tax differences, managerial ownership, and leverage on earnings persistence in companies. Using a quantitative approach with multiple linear regression analysis, this research processes financial statement data to test the relationships between these variables. The findings reveal that Book tax differences and managerial ownership have a negative impact on earnings persistence. This indicates that the greater the disparity between financial accounting and taxation, as well as the higher the proportion of shares owned by managers, the lower the company's earnings sustainability. Meanwhile, leverage does not have a significant effect on earnings persistence, suggesting that a company's debt level does not determine long-term earnings stability. These findings align with agency theory, which highlights conflicts of interest between managers and shareholders, as well as signaling theory, which emphasizes the importance of financial information in assessing a company's performance.
Analisa Prediksi Kebangkrutan Perusahaan (Financial Distress) Menggunakan Metode Altman Z-Score Pada BPR Dan BPRS Kota Dan Kabupaten Tasikmalaya Jawa Barat 2019 – 2023 Dim Zarita Suryanugraha; Noneng Masitoh
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4225

Abstract

Corporate bankruptcy is rarely sudden, it often arrives with warning signs that go unnoticed. This study analyzes financial vulnerability in 11 BPR and BPRS in Tasikmalaya by applying the Altman Z-Score model during the 2019–2023 period. The findings reveal that three institution fell into the distress zone in 2023. The decline in Z-Scores was triggered by key financial variables such as negative operating income (EBIT), negative retained earnings, and decreased net working capital. These results present strategic implications not only for internal management, but also for regulators such as the Financial Services Authority (OJK), and the wider public as financial service users. Through a descriptive quantitative approach, this research confirms that early detection of bankruptcy is not only possible but urgent, in order to safeguard the stability of micro-financial institutions and support sustainable regional economic development.
Analisis Tingkat Literasi Keuangan, Perencanaan Dan Pengelolaan Keuangan Pribadi: Studi Kasus Pada Mahasiswa Fakultas Ekonomi Universitas Teuku Umar Fira Safira; Linda Rahmazaniati; Cut Sri Firman Hastuti; Rimal Mahdani; Rina Maulina
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4226

Abstract

Industry 4.0 allows generation Z to more easily obtain information which is an important part of achieving financial goals in the modern era. Good personal financial management is another important aspect of individual welfare, several factors that can support the effectiveness of personal financial management are financial literacy and financial planning. This study aims to analyze and see how much the level of financial literacy, planning and personal financial management of students of the Faculty of Economics, Teuku Umar University. Data were collected through structured interviews with 12 students of the Faculty of Economics, Teuku Umar University with differences in age, gender, batch and study program. The results of this study indicate that students of the Faculty of Economics, Teuku Umar University already have an understanding of financial literacy, and apply it in their daily lives such as having a strong saving habit both at the bank and independently, and starting to plan long-term investments. Students are also increasingly aware of the importance of financial planning and are able to distinguish between needs and wants. Positive financial management behavior can also be seen from the habit of making budgets, not rushing when making financial decisions and preparing emergency funds. This study provides recommendations and solutions for students of the Faculty of Economics, Teuku Umar University in improving financial management.
Analisis Efektivitas Sistem Informasi Akuntansi Penjualan Tunai pada PT Hadji Kalla Toyota Cabang Kolaka Sulkifli Ar; Abustan Nur; Abd. Rizal; Aiedil Pebri Suwarna; Musdalifah Musdalifah
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4258

Abstract

This study aims to analyze the effectiveness of the accounting information system for cash sales at PT Hadji Kalla Toyota Kolaka Branch. The main focus of the research is on how the cash sales system for spare parts and units is implemented within the workflow involving various internal departments such as the branch head, FAH, workshop head, cashier, part admin/counter, salesman/salesgirl, story department, and treasury. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and document analysis from secondary sources. The results show that the cash sales system operates effectively and is well-integrated through the Dealer Management System (DMS), providing benefits in improving the efficiency and effectiveness of transaction processes. Additionally, the accounting information system applied by the company is based on Oracle Financials, a comprehensive accounting software that supports the financial management needs of the company optimally. There are no significant obstacles in the use of Oracle, allowing PT Hadji Kalla Toyota to maintain its operational continuity amidst intense industry competition.
Analisis Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan (Penelitian Literature Review) Bintang Fadillah; Fadjar Harimurti; Aris Eddy Sarwono
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4259

Abstract

This study aims to examine the effect of capital structure and profitability on firm value through literature studies. Firm value is an important indicator that reflects the performance and prospects of a company, one of which is measured by Price to Book Value (PBV). Capital structure is measured by Debt to Equity Ratio (DER), while profitability is measured by Return on Assets (ROA). The method used is descriptive qualitative by reviewing 12 related national journals. The results of the study show that the effect of capital structure on firm value is inconsistent; several studies show positive, negative, or insignificant effects. On the other hand, the effect of profitability tends to be more consistent, where most studies show a positive and significant relationship to firm value. This finding shows that profitability has a more dominant role in influencing firm value than capital structure. Therefore, increasing profitability through operational efficiency and appropriate business strategies needs to be the main focus of the company to increase value in the eyes of investors.
Perkembangan Akuntansi Pemerintah Dalam Implementasi Standar Akuantansi Pemerintah Di Kementrian Sosial Saridawati Saridawati; Lathifah Dinar; Zahra Nur Aziza; Anindya Putri Widasari; Nita Tri Handayani
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4260

Abstract

This study analyzes the development of the government accounting system in Indonesia, focusing on the transition from the cash basis to the accrual basis, which began with the implementation of Government Regulation No. 24 of 2005 and was later replaced by Government Regulation No. 71 of 2010 on Government Accounting Standards (SAP). Through a literature review approach, this Study identifies the development trends and outcomes of applying the accrual basis for accounting in order to improve transparency and accountability in public financial transactions. As a case study, the Ministry of Social Affairs of the Republic of Indonesia (Kemensos) was selected to illustrate the implementation of SAP, including the preparation of the cash-based Budget Realization Report (LRA) as well as other accrual-based financial statements. The results show that accrual-based accounting is an important factor in improving transparency and accountability in government financial reporting.
Peran Anggaran Operasional Sebagai Sarana Perencanaan Dan Pengendalian Laba: Studi Kasus Pada Pt. Wen di Gresik Diana Zuhroh
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4261

Abstract

This research was conducted on PT. WEN Gresik by using a qualitative research approach with a descriptive method that has the purpose of finding out the role of the operational budget as a means of planning and controlling profits, with analytical tools using operating budgets and budget realization. The results of the study show that PT. WEN in the process of preparing its operational budget is not precise, planning and controlling the budget is not careful and resulting in projected profits as stated in the budget are difficult to achieve. The solution is to prepare an operational budget well, because with the right budgeting, it is hoped that it will be possible to know the difference between the budget and the realization can occur and how to control it in the future and can be used as a coordination and supervision tool, so that the company's goals that have been determined are easily achieved.
Penerapan Pencatatan Keuangan Berdasarkan Sak Emkm Pada Usaha Mikro, Kecil, Dan Menengah: Studi Rilly Bakery Kota Surabaya Aditya Duta Aryansah
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4279

Abstract

This research aims to determine the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which are standards created and ratified directly by the IAI Council (Indonesian Accounting Association). The existence of SAK EMKM which is made simpler than SAK ETAP in preparing financial reports in accordance with specified standards can help companies to increase the trust of outside parties regarding financing as additional capital in their company. Judging from the type of data analysis, the research used in this writing is qualitative descriptive data. Qualitative research is an analysis method using data in the form of words, sentences, schemes and images. Rilly Bakery has not implemented the Financial Accounting Standards for Small and Medium Entities.

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