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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 Peran Akuntansi Syariah Untuk Transparansi Dan Keberlanjutan Ekonomi Lembaga Pembiayaan Syariah Baitul Maal Wa Tamwil (BMT) Mitra Khazanah Palembang Muhammad Rafly; Delvi Ramadani; Bella Puspita Sari; Peny Cahaya Azwari
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.v6i1.4281

Abstract

This research explores the important role of sharia accounting in improving transparency and economic sustainability at BMT Mitra Khazanah Palembang, an Islamic microfinance institution. Use descriptive qualitative method and literature study, this research shows that the implementation of sharia accounting significantly improves the transparency of financial statements and strengthens the trust of members and the community. In addition, sharia accounting also plays a role in promoting economic sustainability by ensuring the institution's financial activities are run in accordance with the principles of fairness, transparency, and social responsibility. Nevertheless, this study also identified several obstacles, such as limited human resources and information systems that have not been optimized. Therefore, this study emphasizes the importance of strengthening the capacity and commitment of institutions to implement Islamic accounting thoroughly and consistently.
Analisis Faktor-Faktor yang Mempengaruhi Asset Misappropriation Berdasarkan Fraud Diamond Theory : Studi Kasus pada PT. XYZ Indra Cahya Kusuma; Ayi Jamaludin Aziz
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.v6i1.4283

Abstract

This study aims to analyze the factors that influence asset misappropriation based on the Fraud Diamond Theory, focusing on pressure, opportunity, rationalization, and capability as the main variables. The population in this study is the Quality Assurance Department in a manufacturing company. Sampling in this study uses a survey method. With a quantitative approach, the data of this study were obtained by distributing questionnaires to 50 respondents and processed using JASP 0.14.1.0 with multiple linear regression analysis to test the relationship between these factors and asset misappropriation. The results of the study indicate that pressure, opportunity and capability have a significant effect on asset misappropriation and rationalization has no effect on asset misappropriation.
Pengaruh Return On Asset (ROA), Kompensasi Rugi Fiskal, dan Capital Intensity terhadap Tax Avoidance : Studi Pada Perusahaan Property & Real Estate Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Shilvia Yunitasari; Judi Budiman
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.v6i1.4333

Abstract

This study aims to test the effect of ROA, Fiscal Loss Compensation, and Capital Intensity on Tax Avoidance. The population used in this study is Property & Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. By using the purposive sampling technique, 97 were obtained. The data analysis technique used was the Statistical Package for the Social Sciences (SPSS) version 26. The results of this study indicate that ROA and Fiscal Loss Compensation have a significant effect on Tax Avoidance, while Capital Intensity does not have a significant effect on Tax Avoidance. For further researchers, it is hoped that they can use or add other variables such as company size, leverage, and audit quality.
Pengaruh Sukuk Bank Indonesia Dan Bi Rate Terhadap Inflasi di Indonesia Periode 2020-2023 Rafil Pramana S.M. Arsad; Failur Rahman; Haerul Anam; Rita Yunus; Santi Yunus
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.v6i1.4394

Abstract

This study aims to determine the Effect of Company Growth and Operational Complexity on Auditor Switching Mediated by Audit Delay. The data used are secondary data taken from audited financial statements in 2021-2023. Sample selection was carried out using the purposive sampling method and the number of samples that met the criteria was 10 companies with 30 observations. This research method is a quantitative method. The hypothesis testing of this study uses logistic regression analysis and path analysis assisted by the Statistical Program for Special Science (SPSS) version 25. The results of this study indicate that partially company growth does not affect audit delay, operational complexity affects audit delay, company growth does not affect auditor switching, operational complexity affects auditor switching and audit delay does not affect auditor switching, Company growth through audit delay has an effect on auditor switching, and operational complexity through audit delay has an effect on auditor switching.
Ukuran Perusahaan Pada Kualitas Laporan Keberlanjutan Perusahaan Sektor Energi di Indonesia Dengan Harga Saham Sebagai Moderasi Jumarsih Jumarsih; Zuhrotun Zuhrotun; Sutoyo Sutoyo
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.v6i1.4402

Abstract

This study aims to examine the effect of company size on the quality of sustainability reports in energy sector companies listed on the Indonesia Stock Exchange (IDX), and to analyze the role of stock prices as a moderating variable in this relationship. The theory used as the main basis is stakeholder theory, which states that companies have a responsibility to disclose sustainability information in order to meet stakeholder expectations. This study uses a quantitative approach with the Moderated Regression Analysis (MRA) method. The research sample was selected by purposive sampling in energy sector companies that published sustainability reports and financial reports in the period 2021–2023. Company size is measured by the natural logarithm of total assets, sustainability report quality is measured by the disclosure score using the GRI standard, while stock price is measured by the natural logarithm of the year-end closing price. The results show that company size has a positive effect on the quality of sustainability reports, and stock price significantly strengthens the relationship. These findings support stakeholder theory, that larger companies with high market value tend to provide greater transparency to stakeholders through better quality sustainability reporting.
Peran Baznas Dalam Aktivitas Perputaran Ekonomi di Kota Palembang: Studi Tingkat Kesadaran Masyarakat Terhadap Tanggung Jawab Membayar Zakat Periode Tahun 2020 – 2025 Maharani Azizah; Wahyu Sarvian Putra; Rissa Azzahra; Maya Panorama
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.v6i1.4410

Abstract

Indonesia is one of the countries with the largest Muslim population, with 87.2% of its citizens adhering to Islam. This makes Indonesia the country with the greatest zakat potential in the world, where zakat can be utilized as one of the instruments of national revenue and play a significant role in poverty alleviation and improving public welfare. The types of data used in this research include both primary and secondary data. This study aims to analyze the level of zakat in Palembang City, the impact of zakat on the local economic circulation during the period 2020–2025, and the optimization of zakat funds for the welfare of the community. The results of this study indicate that the level of public awareness in Palembang City is at 4.38, which means that the community understands the obligation of paying zakat. However, public trust in zakat management institutions remains questionable, particularly regarding financial transparency.
Pengaruh Current Ratio (CR) dan Debt to Total Asset Ratio (DAR) terhadap Pertumbuhan Laba : Studi Empiris Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023 Mutiara Nudia Anugrah; Rini Idayanti; Hartas Hasbi
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.v6i1.4412

Abstract

This study aims to analyze the influence of the Current Ratio and Debt to Total Aset Ratio on profit growth in infrastructure sector companies listed on Indonesia Stock Exchange (IDX) during period 2020-2023. The data used is secondary data obtained from financial statements published by the IDX for the years 20202-2023. The sample was selcted using the purposive sampling method, and the number of samples that met the criteria was 31 companies, with a total of 65 observations. This research uses a quantitative method. The research hypotesis was tested using multiple linear regression analysis and path analysis, assisted by the Statistical Package for the Social Sciences (SPSS) version 26. The results show that the Current Ratio has a positive and significant effect on profit growth in infrastructure companies listed on IX during 2020-2023. This is evidenced by the hypotesis testing result showing a coefficient value of 0.15 with a significance level 0.000 (<0.05) . The Debt to Total Asset Ratio also has positive and significant effect on profit growth in infrastructure comapnies listed on IDX during period 2020-2023, with a coefficient value of 0.782 and a significant level 0.000 (<0.05). The Current ratio and Debt to Total Assset Ratio simultaneously have a significant effect on profit growth in infrastructure comapnies listed on the Indonesian Stock Exchange (IDX) for the period 2020-2023.
Literasi Digital dalam Memediasi Pengaruh Transformasi Digital terhadap Peran Akuntan Manajemen Syacita Sheril Putri Wila; I Komang Arthana; Filipus Argentano Guntur Suryaputra
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.v6i1.4413

Abstract

This study aims to determine the role of digital literacy in mediating the influence of digital transformation on the role of management accountants among students of the Accounting Study Program, Faculty of Economics and Business, University of Nusa Cendana. This study applies a quantitative approach, with data collected through questionnaires completed by respondents. The sample consisted of 100 students from the Accounting Study Program, selected using a random sampling method. Data analysis was conducted using the Partial Least Square (PLS) method with the SmartPLS 3.0 application. The direct test results show that digital transformation has a positive and significant effect on both digital literacy and the role of management accountants. Digital literacy also has a positive and significant effect on the role of management accountants. The indirect test results reveal that digital literacy is proven to significantly mediate the relationship between digital transformation and the role of management accountants.
Analisis Faktor-Faktor yang Mempengaruhi Asset Misappropriation Berdasarkan Fraud Diamond Theory: Studi Kasus pada PT. XYZ Anggi Yunita Priyadi; Indra Cahya Kusuma; Ayi Jamaludin Aziz
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.v6i1.4421

Abstract

This research aims to make an analysis of the factors that influence asset misappropriation based on the Fraud Diamond Theory, with a focus on pressure, opportunity, rationalization, and capability as the main variables. Using a quantitative approach, data was collected from employees of PT XYZ through a survey-based questionnaire. This study used multiple linear regression analysis through JASP 0.14.1.0 to test the relationship between these factors and asset misappropriation. The research findings prove that 2 variables namely pressure and opportunity have a positive and significant effect on asset misuse and the other 2 variables namely rationalization and ability have no effect on asset misuse.
Pengaruh Rasio Keuangan terhadap Harga Saham pada Perusahaan Consumer Goods (Food and Baverage) yang Dimediasi GCG di Bei Periode 2019-2023 Dwita Ashila Ramadhanty; Hariyati Hariyati
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.v6i1.4431

Abstract

This research aims to analyze the effects of profitability, liquidity, leverage, and valuation ratios on the stock prices of consumer goods and beverage companies listed on the Indonesia Stock Exchange during the period of 2019-2023. The method employed in this study is Structural Equation Modeling (SEM), with stock prices as the dependent variable and financial ratios as independent variables. Additionally, Good Corporate Governance (GCG), measured through the institutional ownership indicator, serves as a mediating variable. The sample consists of companies that meet specific criteria, utilizing annual financial statements and stock price data. The results indicate that the profitability ratio, measured by Return on Equity (ROE), has a positive and significant impact on stock prices. Liquidity ratios such as the Current Ratio (CR) also contribute to stock price determination, while leverage ratios Debt to Equity Ratio (DER) exhibit a negative influence. Valuation ratios measured by Price to Earnings Ratio (PER) play a crucial role in providing market insights into the intrinsic value of stocks. These findings suggest that investors should consider these financial ratios and GCG practices when making investment decisions in this sector.

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