cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Romindo
Contact Email
romindo@yp3a.org
Phone
+6281275518124
Journal Mail Official
jurnal.akua@gmail.com
Editorial Address
Jl. Glugur Rimbun, Perum. Medan Hills, Cluster Eboni, Blok J No. 3. Deli Serdang. Indonesia
Location
Unknown,
Unknown
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
 1   2   3   4 
Search results for , issue "Vol. 4 No. 3 (2025): Juli 2025" : 34 Documents clear
Determinan Financial Distress pada Industri Batu Bara Indonesia Nurul Qomariah; Khristina Yunita; Yantiana, Nella
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.v4i3.4589

Abstract

The purpose of this study is to test and analyze the effect of profitability, liquidity and leverage on financial distress with the interaction of the size of the Public Accounting Firm (KAP) as a moderating variable. The object of this study is the coal industry listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Sampling using purposive sampling method and obtained 56 samples. This research method uses a quantitative approach with the help of Eviews 12 software. The research variables consist of profitability, liquidity, leverage, size of the Public Accounting Firm (KAP), and financial distress as measured using the Interest Coverage Ratio (ICR). The study results show that profitability contributes positively to financial distress, liquidity and leverage have no effect on financial distress, KAP size does not moderate the relationship between profitability liquidity, and leverage on financial distress. These findings suggest that profitability is a major factor in maintaining the financial stability of companies, especially in the coal sector which is vulnerable to market volatility. Therefore, maintaining profit is an important step in reducing the risk of financial distress.
Keputusan Investasi dan Faktor Internal Keuangan: Studi pada Perusahaan Makanan dan Minuman Noviana Rahmadini; Ibnu Aswat; Juanda Astarani
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.v4i3.4590

Abstract

This study aims to analyze the effect of leverage, profitability, and liquidity on investment decisions in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The study adopts a quantitative approach using panel data regression and classical assumption tests. The results show that simultaneously, the three variables have a significant effect on investment decisions, with an adjusted R-squared value of 67.7%. Partially, leverage and liquidity have a significant negative effect, while profitability has a significant positive effect. These findings indicate that companies with high debt levels and excessive liquidity tend to be more cautious in making investment decisions. Conversely, companies with high profitability are more likely to expand their investments to support business growth. The results provide important implications for financial managers in managing internal financial structures to support optimal investment policies. Companies are advised to balance debt usage, profit generation, and cash management to avoid constraints in decision-making caused by excessive financial risk or overly conservative policies. This study also contributes to academic literature, especially in the context of the food and beverage subsector, which is considered stable and strategic in the Indonesian economy.
ANALISIS TREN PERUBAHAN STRUKTUR MODAL PT AIRASIA INDONESIA TBK PERIODE 2019 - 2023 Frederick Rafael Tambunan; Tiya Nurfauziah; Rusliyawati, Rusliyawati
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.v4i3.4646

Abstract

This study aims to analyze the trend of changes in the capital structure of PT. Airasia Indonesia during the period 2019–2023 with the indicators Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long Term Debt to Equity Ratio (LTDER). This study was analyzed by calculating annual growth (YoY Growth) using capital structure calculation indicators including DER, DAR, and LTDER to see the pattern of changes from year to year. After that, the calculation results will be interpreted to identify tendencies in the company's capital structure, whether it relies more on debt or equity funding. The calculation results will also be linked to the Pecking Order theory to provide in-depth interpretation and analysis of PT Airasia Indonesia's funding policy. The research findings state that the capital structure of PT Airasia Indonesia for the period 2019–2023 shows an unhealthy trend, with long-term implications such as termination of contracts with business partners, and loss of access to new financing from investors or financial institutions. This study also found that PT Airasia Indonesia is inconsistent with the Pecking Order theory because the company relies more on debt funding than internal funding. The inconsistency with this theory is due to excessive dependence on debt funding sources and shows the inefficiency of financial management in utilizing equity.
Pengaruh Kinerja ESG terhadap Kinerja Keuangan Perusahaan dengan Green CEO sebagai Pemoderasi Ahmad Fikri Alamin; Dwiyanjana Santyo Nugroho; Anita, Anita
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.v4i3.4743

Abstract

This study aims to examine in depth the effect of Environmental, Social, and Governance (ESG) performance on corporate financial performance, by including the role of Green CEO as a moderating variable. The focus of this research is on companies engaged in the energy sector and have been listed on the Indonesia Stock Exchange (IDX) during the period 2023 to 2024. The sample selection was carried out using purposive sampling technique based on certain criteria, so that 75 companies were obtained that met the requirements with a total of 150 data observations for two years of observation. Data analysis was carried out using a quantitative approach with the Moderated Regression Analysis (MRA) method to identify direct effects and effects moderated by the presence of Green CEO. The results of the analysis show that directly, ESG performance does not have a significant influence on the company's financial performance. However, the presence of Green CEO proved to be able to moderate the relationship between ESG performance and financial performance, thus indicating that environmentally oriented leadership can strengthen the contribution of ESG in improving the company's financial performance. This finding provides important implications for companies in considering sustainable leadership aspects as a performance improvement strategy.
Perencanaan Keuangan pada Bisnis Plan Budidaya Udang Vaname “The Ocean’s Finest Shrimp” Dwi Handoko; Dimas Angga Negoro; Unggul Kustiawan; Tantri Yanuar Rahmat Syah
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.v4i3.4790

Abstract

PT Anugerah Jaya Abadi is an innovative company that focuses on sustainable vannamei shrimp cultivation with international quality standards. Established in Kebumen Regency, Central Java, the company integrates advanced technology, modern cultivation practices, and a commitment to sustainability to meet the needs of the global market, especially the United States. With a vision to become a global leader in the innovative shrimp cultivation industry, the company is committed to providing premium quality products, superior services, and environmentally friendly solutions. The research was conducted using a descriptive research method. In this study, the technique used to collect research data was a questionnaire as an instrument to answer a series of questions or written statements to respondents. The cultivation of vannamei shrimp "The Ocean's Finest Shrimp" shows promising prospects with an attractive level of profitability. A disciplined financial strategy, market diversification, and innovation in production cost efficiency are essential to ensure business sustainability and growth. The results of this financial planning will also be a strategic reference in making investment decisions and business development in the future.
Analisa Strategi Keuangan dan Kelayakan pada Perencanaan Bisnis Laboratorium Klinik Colostat Test Kawalta Tarigan; Tantri Yanuar Rahmat Syah; Edi Hamdi; Muhammad Reza Hilmy
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.v4i3.4792

Abstract

Colorectal cancer is a malignancy originating from the large intestine or the last small part of the large intestine before the anus. PT Mekogene Indonesia (PT MGI) business planning focuses on the innovation of a blood test-based colorectal cancer screening tool, ColoSTAT. ColoSTAT is indicated to be able to screen the risk of colorectal cancer in adult colorectal cancer suspects aged 40-85 years. Internal analysis identified ColoSTAT's competitive advantages based on simple but highly sensitive blood test technology, with strong clinical validation. This internal analysis also identified weaknesses in the form of dependence on foreign suppliers, the need for large costs for marketing, and the need to build trust in the domestic market. In terms of financial analysis with investment feasibility projections, PT MGI showed that with an initial investment of IDR 20 billion, ColoSTAT has the potential to generate positive NPV, high IRR, and attractive ROI. The financial report also estimates that breakeven can be achieved within three years through an aggressive market expansion strategy and optimal cost management. This business plan shows that PT MGI has a planned strategy to take advantage of the great opportunities in the medical device market, especially in early detection of colorectal cancer. ColoSTAT is expected to be an effective, convenient diagnostic solution that has a big impact on improving public health in Indonesia.
Analisis Pengenaan Pajak Atas Natura pada Perhitungan PPh 21 Pegawai Berdasarkan PMK Nomor 66 Tahun 2023 (Studi Kasus pada PT. ABC) Nur Fitri Yani; Regina Jansen Arsjah
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.v4i3.4906

Abstract

This study was conducted to analyze the PPh 21 calculation for PT ABC employees in accordance with PMK Number 66 of 2023 and its impact on the income received by employees. This research focuses on analyzing PPh 21 calculation data on company salaries based on principles consistent with agency theory and accountability theory. PT ABC operates in the packaging machinery distributor sector, providing in-kind facilities to its employees such as vehicles, employee meals, uniforms, and sports facilities. This study was a single case study using a descriptive qualitative approach based on case studies. Data was collected through observation, interviews, archival records, and documentation studies. The analysis results indicate that several components of PT ABC's employee PPh 21 calculation require deductions for PPh 21 on Fringe Benefit  in accordance with the provisions of PMK Number 66 of 2023. The addition of these PPh 21 calculation components for employees will affect the net income received by PT ABC employees. Thus, this research provides recommendations to provide education or information to employees regarding the additional PPh 21 calculation components for the Benefits in Fringe Benefit.
Pengaruh Investasi Lingkungan dan Pengelolaan Lingkungan terhadap Nilai Pasar Saham pada Industri Pulp and Paper Dini Palupi; Berwin Anggara; Lella Anita; Witantri Dwi Swandini
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.v4i3.4915

Abstract

Sustainability issues are increasingly becoming a concern in the business world, especially for industries that are closely related to the use of natural resources such as pulp and paper. This study aims to analyze the effect of environmental investment and environmental management on the stock market value of pulp and paper industry subsector companies listed on the Indonesia Stock Exchange for the 2019-2024 period. This type of research uses a quantitative approach with secondary data. The population in this study were all pulp and paper industry subsector entities listed on the Indonesia Stock Exchange during the 2019-2024 period, totaling 9 companies with 5 samples obtained that had passed the purposive sampling technique. The results showed that environmental investment partially had a significant effect on stock market value, while environmental management did not show a significant effect on stock market value. However, simultaneously, both have a significant effect on stock market value. This finding confirms that the market is starting to take sustainability into account in assessing company performance and prospects, especially when there is an allocation of funds as a tangible action for environmental activities. Therefore, companies are advised to not only fulfill regulations through PROPER, but also provide tangible evidence in the form of environmental investment in order to attract investor confidence and increase stock market value.
Peramalan dan Penyusunan Anggaran Penjualan Pada UMKM Bibit Buah XYZ di Kota Jambi Herlina, Herlina; Fitri Novi Windu
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.v4i3.4945

Abstract

This study aims to predict and prepare a sales budget for fruit seedlings in the future period at the XYZ fruit seedling business. Since its establishment in 2011, the business owner revealed that his business has not had financial records related to the sales budget and sales targets per period. The sales budget can act as a reference in planning, controlling, and increasing sales in order to achieve optimal profit. The sales forecast method is carried out by comparing two forecasting methods, namely the least squares and quadratic methods. In each method, the most appropriate method is determined for forecasting sales by calculating the Forecast Standard Error (SKP). The results of the quadratic method study are the right method to use to forecast the sales budget because it has a smaller SKP value. The results of the study showed that the forecast for the number of fruit seedling sales in 2025 was 4,955 with a sales budget value of IDR 95,282,000. Based on this forecast, it means that there has been a decrease in the number of sales compared to 2024, which was 7,530. The 2025 fruit seedling sales budget is predominantly allocated for citrus, longan, and avocado. The citrus seedling sales budget is IDR. 38,250,000, the sales budget for longan and avocado seedlings is Rp. 11,920,000 each. This finding confirms that a decline in sales can have an impact on cash flow and business continuity. The implication is that an evaluation is needed to maximize business performance and take anticipatory actions to stabilize fruit seed sales.
Peran Tax Amnesty Jilid III terhadap Kepatuhan Wajib Pajak Imtiyaz Farras Mufidah; Nurifa Laksmitasari Azizah; Feri Tristiawan
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.v4i3.5082

Abstract

The purpose of this study is to determine the urgency of the Tax Amnesty program, which has been re-implemented by the government. The Tax Amnesty Program Volume III is expected to be effective in improving taxpayer compliance and increasing tax revenue, as well as impacting the Indonesian economy as a whole. This study uses a qualitative method with a literature study approach. Data collection for the literature study includes journals, books, and online news articles relevant to the case topic or research problem. It is known that tax compliance and assets are still common problems that are not reported honestly to tax authorities. A crucial problem is that many Indonesians' assets are placed abroad. It is indicated that Indonesians, as asset owners, have a distrust of tax authorities. Consequently, tax revenue realization has decreased compared to the previous year. In Indonesia, the Tax Amnesty program has been implemented twice previously (2016 and 2022), and the public tends to underestimate tax policies. In 2025, the Tax Amnesty policy will be implemented again in Indonesia, namely Tax Amnesty Volume III. The Tax Amnesty Program Volume III is concluded to have both positive and negative aspects. On the positive side, the policy provides an opportunity to improve tax compliance and helps increase state revenue. The downside is that it is considered ineffective and potentially unfair to taxpayers who have been compliant from the start. Given the various challenges facing Tax Amnesty Volume III, it is hoped that there will be sound education and a clear law enforcement strategy. This will be a positive step in strengthening the national tax system and increasing state revenues sustainably.

Page 2 of 4 | Total Record : 34

 1   2   3   4 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 4 (2025): Oktober 2025 Vol. 4 No. 3 (2025): Juli 2025 Vol. 4 No. 2 (2025): April 2025 Vol. 4 No. 1 (2025): Januari 2025 Vol. 3 No. 4 (2024): Oktober 2024 Vol. 3 No. 3 (2024): Juli 2024 Vol. 3 No. 2 (2024): April 2024 Vol. 3 No. 1 (2024): Januari 2024 Vol. 2 No. 4 (2023): Oktober 2023 Vol. 2 No. 3 (2023): Juli 2023 Vol. 2 No. 2 (2023): April 2023 Vol. 2 No. 1 (2023): Januari 2023 Vol. 1 No. 4 (2022): Oktober 2022 Vol. 1 No. 3 (2022): Juli 2022 Vol. 1 No. 2 (2022): April 2022 Vol. 1 No. 1 (2022): Januari 2022 More Issue