Jurnal Akuntansi dan Keuangan
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.
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177 Documents
<![CDATA[Pengaruh Net Profit Margin, Asset Utilization Ratio dan Firm Size terhadap Financial Performance ]]>
<![CDATA[Pika Pirliana]]>;
<![CDATA[Jhoansyah, Dicky]]>;
<![CDATA[Tetty Sufianty Zafar]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4572
<![CDATA[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.]]>
<![CDATA[ANALISIS PENGAWASAN PEMUNGUTAN PAJAK RESTORAN DALAM UPAYA MENINGKATAN PENDAPATAN ASLI DAERAH KOTA DEPOK 2019 - 2022 ]]>
<![CDATA[Alief Ramdan]]>;
<![CDATA[Winda Wulandari]]>;
<![CDATA[Ardian Bayu Putra]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4588
<![CDATA[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.]]>
<![CDATA[Determinan Financial Distress pada Industri Batu Bara Indonesia ]]>
<![CDATA[Nurul Qomariah]]>;
<![CDATA[Khristina Yunita]]>;
<![CDATA[Yantiana, Nella]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4589
<![CDATA[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.]]>
<![CDATA[Keputusan Investasi dan Faktor Internal Keuangan: Studi pada Perusahaan Makanan dan Minuman ]]>
<![CDATA[Noviana Rahmadini]]>;
<![CDATA[Ibnu Aswat]]>;
<![CDATA[Juanda Astarani]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4590
<![CDATA[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.]]>
<![CDATA[ANALISIS TREN PERUBAHAN STRUKTUR MODAL PT AIRASIA INDONESIA TBK PERIODE 2019 - 2023 ]]>
<![CDATA[Frederick Rafael Tambunan]]>;
<![CDATA[Tiya Nurfauziah]]>;
<![CDATA[Rusliyawati, Rusliyawati]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4646
<![CDATA[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.]]>
<![CDATA[Pengaruh Kinerja ESG terhadap Kinerja Keuangan Perusahaan dengan Green CEO sebagai Pemoderasi ]]>
<![CDATA[Ahmad Fikri Alamin]]>;
<![CDATA[Dwiyanjana Santyo Nugroho]]>;
<![CDATA[Anita, Anita]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4743
<![CDATA[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.]]>
<![CDATA[Perencanaan Keuangan pada Bisnis Plan Budidaya Udang Vaname “The Ocean’s Finest Shrimp” ]]>
<![CDATA[Dwi Handoko]]>;
<![CDATA[Dimas Angga Negoro]]>;
<![CDATA[Unggul Kustiawan]]>;
<![CDATA[Tantri Yanuar Rahmat Syah]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4790
<![CDATA[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.]]>
<![CDATA[Analisa Strategi Keuangan dan Kelayakan pada Perencanaan Bisnis Laboratorium Klinik Colostat Test ]]>
<![CDATA[Kawalta Tarigan]]>;
<![CDATA[Tantri Yanuar Rahmat Syah]]>;
<![CDATA[Edi Hamdi]]>;
<![CDATA[Muhammad Reza Hilmy]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4792
<![CDATA[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.]]>
<![CDATA[Analisis Pengenaan Pajak Atas Natura pada Perhitungan PPh 21 Pegawai Berdasarkan PMK Nomor 66 Tahun 2023 (Studi Kasus pada PT. ABC) ]]>
<![CDATA[Nur Fitri Yani]]>;
<![CDATA[Regina Jansen Arsjah]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4906
<![CDATA[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.]]>
<![CDATA[Pengaruh Investasi Lingkungan dan Pengelolaan Lingkungan terhadap Nilai Pasar Saham pada Industri Pulp and Paper ]]>
<![CDATA[Dini Palupi]]>;
<![CDATA[Berwin Anggara]]>;
<![CDATA[Lella Anita]]>;
<![CDATA[Witantri Dwi Swandini]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4915
<![CDATA[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.]]>
