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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 317 Documents
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Analisis Implementasi dan Pengungkapan Good Corporate Governance di PT Bank Syariah Indonesia TBK Tahun 2021 – 2023 Alfin Rizki Permana
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.v6i1.4459

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at Bank Syariah Indonesia (BSI). GCG is a corporate management system that upholds the values ​​of transparency, accountability, responsibility, independence, and fairness. Effective GCG implementation is important to maintain customer trust and encourage sustainable business growth, especially in the Islamic banking industry. This study uses a descriptive qualitative method with a literature study and documentation approach. The results of the analysis show that BSI has implemented GCG principles through a transparent organizational structure, periodic reporting, and supervision from various internal committees, including the Sharia Supervisory Board. The results of the assessment of the implementation of GCG at BSI during 2021-2023 consistently entered the predicate "Very Good" with an average disclosure of 90.13. The disclosure value increased from 2021 to 2023. However, indicators of dual positions and efforts to resolve legal problems were not found in 2021. The researcher suggests that BSI start increasing GCG disclosure information in its annual report related to dual positions and efforts to resolve legal problems.
Analisis Implementasi dan Pengungkapan Good Corporate Governance di PT Bank Syariah Indonesia Tbk Tahun 2021 – 2023 Alfin Rizki Permana
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.v6i1.4486

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at Bank Syariah Indonesia (BSI). GCG is a corporate management system that upholds the values ​​of transparency, accountability, responsibility, independence, and fairness. Effective GCG implementation is important to maintain customer trust and encourage sustainable business growth, especially in the Islamic banking industry. This study uses a descriptive qualitative method with a literature study and documentation approach. The results of the analysis show that BSI has implemented GCG principles through a transparent organizational structure, periodic reporting, and supervision from various internal committees, including the Sharia Supervisory Board. The results of the assessment of the implementation of GCG at BSI during 2021-2023 consistently entered the predicate "Very Good" with an average disclosure of 90.13. The disclosure value increased from 2021 to 2023. However, indicators of dual positions and efforts to resolve legal problems were not found in 2021. The researcher suggests that BSI start increasing GCG disclosure information in its annual report related to dual positions and efforts to resolve legal problems.
Pengaruh Pengungkapan Laporan Keberlanjutan terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Perbankan yang Terdaftar di BEI Periode 2020-2022 Aljein Maya Rini
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.v6i1.4566

Abstract

The main objective of this study is to analyze how corporate value disclosure affects corporate value in banking sub-sector companies listed on the IDX for the 2020-2022 period. The research method used is quantitative, with a sample of 51 banking sub-sector companies. The results show that economic performance disclosure has a positive effect on the dependent variable, namely corporate value. This shows that economic performance disclosure has an influence on company valuation. While environmental performance disclosure and social performance disclosure have negative effects. This shows that both factors, environmental performance disclosure and social performance disclosure are not points that affect company value. This finding provides insight that although sustainability report disclosure has been stipulated in the law, this is still not a point that greatly influences sustainability reports. The results of this study indicate that only economic performance disclosure has an influence on company value, while environmental performance disclosure and social performance disclosure do not affect company value.
Analisis Pembiayaan Modal Kerja Syariah dalam Mendukung Strategi Pengembangan Usaha oleh Bank Syariah Indonesia Mirnawati Mirnawati; Ismail Keri; Shadriyah Shadriyah
AKUNTANSI 45 Vol. 6 No. 2 (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.v6i2.5480

Abstract

This study aims to analyze the role of sharia-based working capital financing in supporting business development strategies at Bank Syariah Indonesia KCP Watampone. The research method used in this study is quantitative with a survey approach. Data were collected through questionnaires distributed to customers who received sharia-based working capital financing. Data analysis was conducted using descriptive and inferential statistical techniques to test the proposed hypotheses. The results of the study indicate a positive and significant influence between sharia-based working capital financing on business development, where customers who utilize this financing experience increased productivity and business growth. These findings indicate that sharia-based working capital financing can be an effective tool in supporting business development strategies. This research is expected to provide insights for banks in formulating better policies related to sharia-based financing products
Pengaruh Persepsi Kemudahan, Risiko, dan Iklan terhadap Minat Gen Z Boyolali dalam Menggunakan Dompet Digital Hilma Agustina; Dianing Widya Kusumastuti
AKUNTANSI 45 Vol. 6 No. 2 (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.v6i2.5204

Abstract

The objective of this research is to examine how perceived ease of use, perceived risk, and advertising appeal impact the willingness of Generation Z individuals in Boyolali Regency to adopt digital wallets. The investigation stems from the swift expansion of digital financial innovations among youthful consumers, who demonstrate strong technological adaptability but remain wary of issues related to data protection and transactional uncertainties. Employing a quantitative explanatory approach, the study gathered primary information via an internet-based questionnaire utilizing a Likert scale, administered to 100 participants chosen via purposive sampling. Analytical procedures encompassed assessments of validity, reliability, classical assumption checks, and multiple linear regression analysis conducted with SPSS version 25. Findings indicate that perceived ease of use and advertising appeal exert positive and substantial influences on the inclination to utilize digital wallets, while perceived risk demonstrates a negative and noteworthy impact. These outcomes bolster the Theory of Planned Behavior by underscoring the significance of cognitive and emotional elements in molding attitudes toward embracing digital financial solutions. In practical terms, the research stresses the necessity of crafting intuitive interfaces, bolstering protective measures, and deploying innovative promotional tactics tailored to the traits of Generation Z to boost the uptake of digital wallets in semi-urban settings
Analisis Pengaruh Kemudahan Akses, Persepsi Kemanfaatan, dan Financial Literacy Terhadap Pengguna Paylater Oleh Gen Z di Surakarta Abigail Audry Koes Hardania; Dianing Widya Kusumastuti
AKUNTANSI 45 Vol. 6 No. 2 (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.v6i2.5724

Abstract

The research seeks to examine how accessibility, perceived benefits, and financial knowledge influence Generation Z's choices in adopting the Paylater option within digital wallet apps in Surakarta. It adopts a quantitative methodology featuring a causal associative framework. Key information was gathered via internet-based surveys sent to 100 participants chosen through purposive sampling techniques. Statistical examination involved multiple linear regression analysis utilizing SPSS software. Findings reveal that accessibility and perceived benefits exert a positive and meaningful impact on decisions to employ Paylater, whereas Financial Literacy demonstrates a negative and substantial influence. In essence, enhanced ease of use and greater recognized advantages boost the likelihood of opting for this feature, but elevated financial awareness diminishes interest due to heightened recognition of associated monetary hazards. These outcomes bolster the relevance of the Theory of Planned Behavior in interpreting behaviors related to electronic finance. On a practical level, the insights urge providers of digital financial solutions to harmonize user-friendly innovations with initiatives in financial education to encourage more accountable engagement with Paylater offerings.
Determinan Intensi Kepatuhan Wajib Pajak UMKM Berdasarkan Theory of Planned Behavior : Studi pada UMKM Kota Salatiga Okta Natalia; Eni Endaryati
AKUNTANSI 45 Vol. 7 No. 1 (2026): 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.v7i1.6639

Abstract

This study aims to analyze the influence of attitude, subjective norms, and perceived behavioral control on the tax compliance intention of MSME taxpayers in Salatiga City based on the Theory of Planned Behavior (TPB). This research adopts a quantitative approach using a survey method by distributing questionnaires to 100 MSME respondents selected through purposive sampling. The data were analyzed using SPSS, including validity tests, reliability tests, classical assumption tests, as well as multiple linear regressionl analysis, t-ltest, F-ltest, and coefficient of determination.The results indicate that attitude, subjective norms, and perceived behavioral control have a positive and significantl effect on MSME taxpayers’ compliance intention, both partially and simultaneously. Perceived behavioral control is identified as the most dominant factor influencing tax compliance intention. This study contributes to the development of the Theory of Planned Behavior in the context of MSME tax complianc,especially in Salatiga City, and provides recommendations for the Directorate General of Taxes in improving tax education strategies and enhancing MSME tax compliance.

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