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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 202 Documents
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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.
Analisis Perhitungan Harga Pokok Produksi dengan Pendekatan Joint Product pada Raja Pentol Uni X Syafira Ramadhea Jr; Tania Novia Ramadhani; Armel Yentifa
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.v4i3.5110

Abstract

The study aims to analyze the calculation of Cost of Goods Manufactured (COGM) with the approach of joint products at Raja Pentol Uni X. This business produces 6 variants of pentol, namely chopped pentol, cheese, vein, mercon, sausage, and gravel. The method of research used is descriptive quantitative with survey data collection and interviews. Previously Raja Pentol Uni X only recorded the incoming money from the sale of pentol and estimated the costs incurred, as a result Raja Pentol Uni X could not determine how much the cost of production per pack of each product and how much the contribution margin of each product produced and the profit. Therefore, the author helps Uni X perform calculations, so that it is known that the COGM per pack of each product in June 2024, namely minced pentol IDR 17,356, cheese pentol IDR 15,496, vein pentol IDR 15,207, mercon pentol IDR 18,628, sausage pentol IDR 14,891, and gravel pentol IDR 14,023. The contribution margin of each product is minced pentol Rp12,644, cheese pentol Rp14,504, vein pentol Rp14,793, mercon pentol Rp11,372, sausage pentol Rp15,109, and gravel pentol Rp 15,977 and the net profit of Raja Pentol Uni X is Rp146,789,125.
Pengaruh Komisaris Independen, Komite Audit dan Karakter Eksekutif terhadap Penghindaran Pajak Laurens Vanessa Danarta; Ni Komang Candra Wiguna Dewi; Veronika Erlita Januarti Gunawan
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.v4i3.5145

Abstract

This study aims to examine the influence of independent commissioners, audit committees, and executive character on tax avoidance practices in companies. The focus of this study is on manufacturing companies operating in the beverage and food sub-sector and listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The data used in this study were obtained from the companies' financial statements and annual reports. The sample was determined using a purposive sampling method based on certain criteria, resulting in 105 observational data. The research approach used was quantitative, with analytical methods including descriptive statistics, classical assumption testing, and hypothesis testing. All data processing was carried out using SPSS version 25 software. The results showed that of the three independent variables studied, only executive character had a positive and significant effect on tax avoidance. Conversely, independent commissioners and audit committees did not show a significant effect on tax avoidance practices in the companies studied. This finding implies that executive character plays a significant role in determining the level of corporate tax compliance compared to corporate governance mechanisms.
Pengaruh Pengaruh Elemen Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Pada Pengelolaan Dana Desa: - Arsyanda Fikiza; Halimatusyadiah, Halimatusyadiah
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.v4i3.5156

Abstract

This study aims to determine the effect of six elements in the Fraud Hexagon Theory on the potential for fraud in the management of village funds. These elements consist of pressure, opportunity, rationalization, ability, arrogance, and collusion. This research uses a quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique and data processing is done using SmartPLS version 4. The research population included all villages in Bengkulu Province. The sampling technique was conducted by purposive sampling, by selecting the three districts with the lowest Perception and Integrity Index scores, namely Central Bengkulu, Seluma, and Lebong, as the research locations. Respondents in this study were village heads in each of the selected areas. The results showed that five of the six elements in the Fraud Hexagon, namely opportunity, rationalization, ability, arrogance, and collusion, proved to have a significant effect on the potential for fraud in the management of village funds. In contrast, the pressure variable did not show a significant effect. This finding illustrates that not all elements in the theory have the same effect, so a greater supervisory focus is needed on the elements that are proven to be significant to minimize the risk of fraud at the village level.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Investor dalam Memilih Saham di Pasar Modal Indonesia Angelika Dominique B. Purba; Deasy Arisandy Aruan; Frenky Situmorang
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.v4i3.5160

Abstract

This study aims to examine the influence of financial literacy, motivation, personal interest, environment, and investor behavior on stock investment decisions. A quantitative approach was employed using a survey method through questionnaires distributed to respondents. The collected data were analyzed using multiple linear regression to determine the partial effect of each independent variable on investment decisions. The results revealed that all independent variables had a significant partial influence on investment decisions. Financial literacy enhances individuals’ ability to make rational investment decisions. Motivation encourages active participation in investment activities. Personal interest contributes to self-confidence and proactive behavior in decision-making. Environmental factors, such as support from family and peers, also shape investment behavior. Furthermore, investor behavior-reflected in risk tolerance, confidence, and decision-making styles-plays a crucial role in determining investment choices. These findings suggest that improving financial literacy, strengthening motivation, fostering personal interest, encouraging a supportive environment, and managing investor behavior can lead to better-informed and more confident investment decisions in the stock market. Ultimately, these efforts can contribute to increased participation and improved outcomes in personal financial management.
Kemampuan Mengelola Risiko pada UKM: Pengaruh Pengetahuan Akuntansi dan Lietrasi Keuangan Melin Vaira Haswan; Halimatusyadiah, Halimatusyadiah
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.v4i3.5187

Abstract

This study aims to examine the influence of accounting knowledge and financial literacy on the ability of SMEs to manage risk. This study used a quantitive approach and type of correlational researcg by describing primary data obtained directly from respondent, namely SMEs in Bengkulu Province. Purposive sampling was used with the following criteria: (1) the business has been active for a minimum of two years, and (2) it carries out financial recording and reporting. Data collection was done by distributing quetionnaires via google form. Partial Least Squares (PLS) is the methodology used in this study to evaluate the relationship between variables, with the help of the SmartPLS version 4.0 program. The results show accounting knowledge and financial literacy has a significant positive effect on risk management. The findings highlight the importance of strong accounting knowledge and financial literacy for SMEs, as these competencies help them identify, analyze, and mitigate financial risks that may disrupt business continuity. This aligns with the Knowledge-Based View (KBV), which emphasizes that the ability to manage and apply knowledge is essential for building stronger and more adaptive organizational capabilities.
Pengaruh Return on Assets, Ukuran Perusahaan, Likuiditas dan Solvabilitas terhadap Nilai Perusahaan Gya Monica; Gusti Harini; Indra Mulia Pratama
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.v4i3.5219

Abstract

This study aimed to examine how Return on Assets, Company Size, Liquidity, and Solvency affect Company Value in banking firms listed on the Indonesia Stock Exchange from 2019 to 2023. The research looked at 47 companies, and through purposive sampling, 31 companies were selected, resulting in 155 data points for analysis. The analysis method used was multiple regression. The findings revealed several key points: (1) The Return on Assets had a t value of 6. 714656, which was higher than the t table value, showing a significant positive relationship with Company Value. (2) Company Size had a t value of 0. 348799, which was lower than the t table value, indicating no significant impact on Company Value. (3) Liquidity also showed a t value of 1. 439507, which was below the t table, suggesting no significant effect on Company Value. (4) Finally, Solvency had a t value of 2. 735427, exceeding the t table value, demonstrating a significant positive influence on Company Value.
Pengaruh Self Assessment System, Teknologi Informasi, dan Pemahaman Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Tangerang Raya Nicholas Nathan Santoso; Angeliny , Angeliny; Florencia Irena Lawita
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.v4i3.5220

Abstract

This study aims to analyze the influence of the Self-Assessment System, information technology utilization, and tax knowledge on the compliance level of individual taxpayers in the Greater Tangerang area. Tax compliance plays a crucial role in supporting state revenue, especially in the current era of digitalized tax systems. A quantitative approach was employed using a survey method through the distribution of questionnaires. The sampling technique used was purposive sampling, targeting individual taxpayers who are registered and actively report their taxes. The collected data were analyzed using SPSS version 26, including tests for validity, reliability, classical assumptions, and multiple linear regression analysis. The results indicate that the Self-Assessment System, information technology, and tax knowledge have a positive and significant influence on taxpayer compliance. These findings reinforce the importance of regulatory understanding, accessible electronic systems, and active taxpayer participation in fulfilling tax obligations independently. This research is expected to serve as a reference for tax authorities in formulating more effective strategies to increase taxpayer compliance through education and improvements in digital tax systems.
Pengaruh Leverage, Profitabilitas dan Likuiditas terhadap Penghindaran Pajak pada Perusahaan Food and Beverage Tahun 2020-2023 Valenta Laurentya; Gouwtama, Chanza Mudita; Lawita, Florencia Irena
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.v4i3.5249

Abstract

This study aims to analyze the influence of leverage, profitability, and liquidity on tax avoidance in food and beverage manufacturing companies officially listed on the Indonesia Stock Exchange from 2020 to 2023. This study used purposive sampling with certain criteria and conditions. This process resulted in 26 companies with a total sample of 104 samples over 4 years. This study uses a quantitative descriptive method, with the type of data used being the financial statements of food and beverage manufacturing companies from 2020 to 2023. This study uses Stata 14 data management software with the tests used, namely, descriptive statistical tests, Chow tests, multicollinearity tests, F tests, coefficient determination tests, and t tests. The results of this study indicate that leverage has no effect on tax avoidance with a significance value of 0.141 and a regression coefficient value of 0.121. Profitability has a negative effect on tax avoidance with a significance value of 0.002 and a regression coefficient value of -0.454. Liquidity has no effect on tax avoidance with a significance value of 0.711 and a regression coefficient value of 0.006.

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