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Romindo
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Yayasan Pendidikan Penelitian Pengabdian Algero
ISSN : 28100735     EISSN : 2809851X     DOI : https://doi.org/10.54259/akua
Core Subject : Economy,
Economics, Econometrics & Finance
AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan. AKUA mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 34 Documents
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Search results for , issue "Vol. 4 No. 3 (2025): Juli 2025" : 34 Documents clear
Perencanaan Keuangan pada Industri Minyak Kayu Putih dengan Memanfaatkan Internet of Things Redhenta Helmi Firdaus; Tantri Yanuar Rahmat Syah; Edi Hamdi; Ketut Sunaryanto
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4201

Abstract

PT. Fear Densu Farm is a manufacturing company engaged in the eucalyptus oil industry in Indonesia, with a cutting-edge technology-based approach that utilizes the Internet of Things (IoT). This business planning project is designed to create a sustainable, efficient and innovative eucalyptus oil ecosystem through the integration of digital technology into every aspect of its operations to address the imbalance between demand and supply of eucalyptus oil in Indonesia. This business is rooted in Indonesia's great potential as a producer of essential oils, including eucalyptus oil. With a tropical climate and abundant natural resources, Indonesia has the capacity to become a global leader in this industry. However, various challenges still hinder the progress of this sector, such as low quality raw materials, lack of efficiency in the production process, and dependence on imports to meet domestic needs. Financial planning is needed to set realistic financial targets, allocate financial resources by prioritizing important projects and monitor financial performance regularly to ensure the sustainability of the company.
Analisis Break Even Point pada Manajemen Budidaya Pemeliharaan Domba di Kabupaten Jember Endang Lifchatullaillah; Stivaniyanti Atmanegara; Nafisah Isnawati; Adi Rama
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4307

Abstract

Break Even Point (BEP) in sheep farming management can be used to provide information about breaking even point search (Break Even Point) as the basis for profit planning for the business being run. Information regarding production costs, management strategies, and break-even challenges was collected through semi-structured interviews. The results of the study show that most farmers have not systematically applied BEP analysis in their business planning. The main factors that affect the break-even are fluctuations in feed prices, livestock mortality rates, and access to markets. Farmers' experience in managing finances and marketing strategies also plays a role in the success of the livestock business. This research framework refers to a descriptive quantitative approach with a direct interview method with sheep farmers as the research subject. Implications for Farmers, providing a deeper understanding of the importance of Break-Even Point (BEP) analysis in business financial management, for Policymakers as a basis for designing training and mentoring programs for farmers, Academics and Researchers opens up opportunities for further research on the role of social, technological, and innovative factors in achieving BEP in sheep farming, for Financial Institutions, To assess the feasibility of a sheep farming business in providing business credit, for investors to identify investment risks and opportunities in the sheep farming industry.
Moderasi Ukuran Perusahaan dalam Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan Muhammad Rinaldi; Sitti Rahma Sudirman; Melda Aulia Ramadhani; Muhamad Amir Ariandi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4352

Abstract

This study aims to analyze the influence of tax avoidance and firm size on the timeliness of financial reporting, as well as examine the moderating role of firm size in this relationship. A quantitative approach was used, employing secondary data from the annual reports of manufacturing companies in the basic and chemical industry subsector listed on the Indonesia Stock Exchange during the 2020–2023 period. The analysis was conducted using logistic regression, with reporting timeliness measured as a binary variable. The findings indicate that tax avoidance does not have a significant effect on the timeliness of reporting. In contrast, firm size has a positive and significant effect, with larger firms being more likely to submit financial reports on time. Moreover, the study finds that firm size moderates the effect of tax avoidance on reporting timeliness, where larger firms can mitigate the negative impact of tax avoidance on reporting delays. These findings confirm contingency theory and offer practical implications for corporate management, auditors, and regulators in formulating adaptive reporting policies that consider company characteristics, particularly in terms of resources and operational complexity.
Analisa Perencanaan dan Rasio Keuangan dalam Bisnis Plan Bhakti Lelang Indonesia Edi Suyitno; Tantri Yanuar Rahmat Syah; Dimas Angga Negoro; Muhammad Dhafi Iskandar
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4396

Abstract

The analysis of financial planning and ratios in the business plan of Bhakti Lelang Indonesia aims to evaluate the financial health and readiness of the company in facing the challenges of the auction business. The analysis methodology includes the measurement of key financial ratios such as liquidity, solvency, profitability, and operational efficiency that provides a comprehensive picture of the company's financial performance. The results of the analysis show that Bhakti Lelang Indonesia has adequate liquidity to support daily operations, healthy solvency to meet long-term obligations, and profitability that reflects the efficiency of cost and revenue management. Comprehensive business planning and the use of appropriate financial ratios can provide a clear picture of Bhakti Lelang's financial position and support strategic decision-making in dealing with market dynamics. Therefore, the application of planning analysis and financial ratios is the main key to the development of an effective and sustainable auction business. However, there is a need to improve operational efficiency to strengthen competitiveness in a dynamic market. Strategic recommendations include strengthening cash management, diversifying funding sources, and continuous investment in online auction platform technology to support business growth. This overall analysis provides a solid foundation for Bhakti Lelang Indonesia in designing adaptive and sustainable financial strategies to achieve medium and long-term business goals. Therefore, the application of planning analysis and financial ratios is the main key to the development of an effective and sustainable auction business.
Strategi Keuangan dalam Pemanfaatan Tempurung Kelapa Sebagai Bahan Bakar Alternatif Terbarukan Fery Hotmajaya; Hamdi, Edi; Dimas Angga Negoro; Sunaryanto, Ketut
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4445

Abstract

The problem faced in this study is the low capacity of financial planning in the utilization of coconut shells as a renewable alternative fuel in Riau Province, which hinders the optimization of resources and sustainable economic development. The purpose of this study is to improve the capacity of financial planning of partners in managing the utilization of coconut shells so that they can support the production of environmentally friendly alternative fuels. The methods used include training and technical assistance to partners related to financial planning, resource management, and periodic evaluation of program implementation. The results of the study showed the creation of new job positions and workforce involvement, as well as significant contributions to reducing carbon emissions and local economic growth. The impact of this program is an increase in the capacity of financial planning of partners, an increase in the economic welfare of the community through job creation, and the formation of strong synergy between the government, private sector, and local communities to support the sustainability of the program. Supply chain optimization and production quality improvement need to be continuously carried out to increase product efficiency and competitiveness. In addition, training and capacity building programs must be expanded so that more partners and communities can be involved and feel the benefits. Periodic monitoring and evaluation also need to be implemented to ensure target achievement and continuous improvement.
Perencanaan Keuangan Bisnis Pengolahan Garam Industri Berkualitas dengan Berbasis Implementasi Teknologi Anggia Elfandina; Tantri Yanuar Rahmat Syah; Dimas Angga Negoro; Ruswanti, Endang
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4446

Abstract

PT Ladang Garam Nasional (PT LGN) aims to be a pioneer in the caustic soda salt industry in Indonesia by utilizing modern technology to meet the needs of the national chemical industry. This project is driven by Indonesia's dependence on industrial salt imports, especially for the chemical sector, which reaches more than 3 million tons per year. With the establishment of a factory in Tegal, Central Java, PT LGN will produce high-quality salt with a NaCl content of ≥99% through Fluidized Bed Dryer (FBD) technology and implementing Good Manufacturing Practice (GMP) principles. The global industrial salt market is projected to grow by 2.4% per year. PT LGN is taking advantage of this opportunity by offering products that meet the specific needs of the caustic soda industry. This project will also support the government's program for salt self-sufficiency, create jobs, and reduce imports. This study aims to identify key factors in strategic planning that support long-term success. Implementation of technology helps the efficiency of the production process, reduces waste, and increases production output, all of which support environmental and economic sustainability. With the adoption of technology, industrial salt processing businesses can increase product added value, expand markets, and compete domestically and internationally.
Pengaruh Sales Growth, Inventory Turnover, Net Profit Margin, dan Cash Flow terhadap Financial Distress Syifaurrohmah, Syifaurrohmah; Dicky Jhoansyah; Faizal Mulia Z
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4514

Abstract

This study was conducted to examine how the effect of sales growth, inventory turnover, net profit margin, and cash flow on financial distress. This study applies an associative quantitative method, with the targeted population consisting of all companies included in the retail subsector listed on the Indonesia Stock Exchange (IDX) with a total of 45 companies. The sample was taken through purposive sampling method based on predetermined benchmarks, so that 39 companies were obtained as research samples. Data collection was carried out by utilizing secondary data sources through financial reports and literature studies. Data processing was carried out with IBM SPSS version 29 software, with the analysis techniques applied including classical assumption test, coefficient of determination, multiple linear regression, simultaneous significant test, and partial significant test. The results showed that simultaneously, the variables Sales Growth, Inventory Turnover, Net Profit Margin, and Cash Flow together significantly affect Financial Distress. As for partially, Sales Growth does not significantly affect Financial Distress, while Inventory Turnover, Net Profit Margin, and Cash Flow each significantly affect Financial Distress.
Implikasi Kebijakan Subsidi LPG 3 Kg terhadap Penerimaan Negara dan Keuangan Daerah: Studi Kasus Jawa Barat Riki Satia Muharam; Budiman Rusli; Nina Karlina; Candradewini, Candradewini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4534

Abstract

This study analyzes the fiscal implications of the 3 kg LPG subsidy policy in Indonesia, focusing on its impact on national revenue and regional finance in West Java Province. Employing a descriptive qualitative approach supported by empirical data, the research reveals that although the subsidy aims to improve social welfare by providing affordable energy access for low-income households, it also creates significant fiscal pressure on both national and regional budgets. The findings indicate that the subsidy reduces potential state revenue, narrows fiscal space, and leads to inefficiencies due to mis-targeting and distribution leakages. At the regional level, the subsidy affects budget allocations, limits fiscal flexibility, and increases administrative burdens for monitoring and implementation. The case study in West Java illustrates how the suboptimal management of the subsidy generates a trade-off between achieving social goals and maintaining fiscal sustainability. Therefore, policy reforms are needed, including digitalized distribution systems, improved beneficiary targeting, and stronger fiscal coordination between central and local governments. This research contributes to the development of more efficient and sustainable energy subsidy policies and supports the improvement of public financial governance that is transparent and accountable at both national and subnational levels.
Pengaruh Net Profit Margin, Asset Utilization Ratio dan Firm Size terhadap Financial Performance Pika Pirliana; Jhoansyah, Dicky; Tetty Sufianty Zafar
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4572

Abstract

The purpose of this study is to examine the influence of Net Profit Margin (NPM), Asset Utilization Ratio (AUR), and Firm Size on Financial Performance in textile and garment subsector companies listed on the Indonesia Stock Exchange (IDX). This study employs a quantitative approach with an associative method and purposive sampling technique. A total of 19 companies were selected as samples, resulting in 38 observations. The data used in this research are secondary data obtained through documentation by analyzing the annual reports of textile and garment subsector companies for the years 2022 to 2023. Data analysis was conducted using classical assumption tests, multiple linear regression analysis, the coefficient of determination test, and both partial and simultaneous hypothesis testing. The results indicate that Net Profit Margin, Asset Utilization Ratio, and Firm Size simultaneously influence Financial Performance. Partially, Net Profit Margin and Asset Utilization Ratio have a significant effect on Financial Performance, while Firm Size does not have a significant effect. These findings provide practical guidance for managers and investors to optimize profits and asset utilization in order to enhance the financial performance of companies.
ANALISIS PENGAWASAN PEMUNGUTAN PAJAK RESTORAN DALAM UPAYA MENINGKATAN PENDAPATAN ASLI DAERAH KOTA DEPOK 2019 - 2022 Alief Ramdan; Winda Wulandari; Ardian Bayu Putra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4588

Abstract

This study aims to analyze the supervision of restaurant tax collection in an effort to increase Regional Original Revenue (PAD) in Depok City during the period 2019–2022. The background of this research stems from the strategic role of local taxes, especially restaurant taxes, as a source of regional development funding. This study uses a descriptive qualitative approach with data collection techniques including in-depth interviews with officials from the Regional Financial Agency (BKD) of Depok City and documentation of secondary data. The results indicate that although PAD continues to grow annually, the effectiveness of supervision is hindered by low taxpayer awareness, insufficient tax literacy, and limited audit resources. Current supervisory efforts include regulatory outreach and periodic monitoring, but these measures have not been fully optimized. To enhance restaurant tax contribution to PAD, more structured strategies are needed, including educational initiatives, strengthened tax information systems, and improved coordination among relevant institutions. This research is expected to serve as a reference for local governments in formulating more adaptive and efficient regional tax policies.

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