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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 201 Documents
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Pengaruh Foreign Ownership Terhadap Return on Asset Pada Perusahaan yang Terdaftar di Indeks LQ45 Faza Muhammad Perkasa; Meinanda Kurniawan
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.v4i3.5261

Abstract

This study aims to empirically examine and analyze the effect of foreign ownership on Return on Assets (ROA) in companies listed on the LQ45 Index for the 2020–2024 period. The research employs a quantitative approach using panel data regression analysis, supported by classical assumption tests and robust standard error to address potential heteroskedasticity. The sample was selected through purposive sampling, consisting of 39 companies that conducted IPOs before 2020 and have complete financial statement data. The results show that foreign ownership has a positive and significant effect on ROA, supporting the hypothesis that the presence of foreign shareholders can enhance company profitability through better corporate governance practices, greater transparency, and stricter managerial monitoring. Meanwhile, control variables such as Debt-to-Asset Ratio (DAR) and Market Capitalization have a significant negative effect on ROA, indicating that higher leverage and larger firm size may reduce asset utilization efficiency. In contrast, Net Profit Margin (NPM) does not have a significant effect on ROA. The findings of this study reinforce the understanding that foreign ownership plays an important role in improving the financial performance of companies in Indonesia, particularly those with high liquidity and large market capitalization, such as those included in the LQ45 Index.
Konsekuensi Pengendalian Diri dalam Hubungan Literasi Keuangan Digital terhadap Perilaku Keuangan Vivian Angelina Soegiharto Wibowo; Ester Sabatini; Rr. Puruwita Wardani
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.v4i3.5360

Abstract

In the modern era, individuals are increasingly expected to be technologically literate, including in financial matters. The ease of access to financial technology demands wiser financial behavior (FB). Digital Financial Literacy (DFL) has become a crucial competency in this context. When DFL is supported by strong self-control, individuals are more likely to manage their finances with greater discipline, both in saving and spending. This study aims to examine the mediating role of self-control in the relationship between digital financial literacy and financial behavior. The research focused on university students selected through purposive sampling. Employing a quantitative approach, primary data were collected via questionnaires and analyzed using SmartPLS. The findings reveal that digital financial literacy has a positive influence on financial behavior, both directly and indirectly through the mediation of self-control. These results suggest that students with strong digital financial literacy and self-control tend to demonstrate more responsible and disciplined financial behavior.
Pengaruh QRIS terhadap Informasi Akuntansi dan Keputusan Keuangan dengan Moderasi Literasi Digital pada Pedagang Tradisional Umi Rahma Dhany; Ahmad Iskandar Rahmansyah; Titik Musriati
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.v4i3.5375

Abstract

This study investigates the effects of the quality of accounting information and system integration on financial decision-making among traditional market traders who have adopted QR code payments (QRIS) in Probolinggo City, Indonesia, with digital literacy serving as a moderating variable. The research addresses the growing need to understand how digital payment systems transform financial management practices in traditional business settings. Employing a quantitative cross-sectional approach, data were collected from 47 traders who had been using QRIS for at least six months through purposive sampling techniques. Structured questionnaires measuring accounting information quality, system integration, digital literacy, and financial decision-making effectiveness were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The study found that both accounting information quality and system integration have a significant positive impact on the effectiveness of financial decision-making processes. Notably, digital literacy was shown to significantly strengthen these relationships, acting as a crucial moderating factor. The research confirms that enhancing digital literacy is essential to support digital transformation in accounting practices, particularly in traditional markets where manual processes still dominate. Additionally, the integration of digital payment systems with existing manual accounting processes proves essential for improving financial performance and operational decision-making among traders. These findings have important implications for policymakers and financial service providers in promoting sustainable business growth and digital inclusion in traditional market environments within Indonesia's rapidly evolving digital economy landscape.
Pengaruh Perkembangan Modern Sikap Berwirausaha terhadap Keberhasilan UMKM Warung Mie Aceh di Kota Medan Irwan Tambunan; Faiz Ahmad Sibuea
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.v4i3.5448

Abstract

UMKM in Indonesia are a very important part of the country's economic system. The role of UMKM has a major impact on Indonesia's economic growth. UMKM have made a significant contribution, accounting for 60.5% of Indonesia's Gross Domestic Product (GDP). Additionally, UKMs are the largest employer in the country, accounting for approximately 96.9% of total national employment. (Ministry of Cooperatives and UKMs, 2023). The research methodology employed in this study combines qualitative and quantitative approaches. The study was conducted in the city of Medan. The research location was selected through purposive sampling. The population in this study consists of all Aceh Noodle Stall UMKM under the guidance of the Cooperative and UKM Agency in the city of Medan, totaling 30 UMKM. Data processing and analysis were conducted using Structural Equation Modeling -Partial Least Squares (SEM-PLS) using the SmartPLS program. The results of the reliability tests measured using Cronbach's Alpha and composite reliability showed values above 0.7 for each variable and indicator, indicating that all indicators of the variables “Modernization of Entrepreneurial Attitude” and “Business Success” have reliable instruments.
Analisis Uji Kinerja Bank Syariah Menggunakan Maqashid Syariah Index dan Islamicity Performance Index (Studi pada Bank Umum Syariah tahun 2021-2024) Nada Annisa; Evi Ekawati; Is Susanto
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.v4i3.5191

Abstract

This study aims to examine and compare the performance of Islamic commercial banks in Indonesia with the approach of Maqashid Syariah Index (MSI) and Islamicity Performance Index (IPI) as an alternative measurement that integrates the spiritual, social, and economic dimensions in accordance with the principles of Sharia. A descriptive quantitative approach was used in analyzing secondary data obtained from the annual reports of 13 Islamic commercial banks registered with the Financial Services Authority (OJK) during the period 2021-2024. The results showed that although most banks showed progress in the dimensions of profitability and transparency, there were still significant weaknesses in education, research, and social distribution indicators indicating that the implementation of sharia principles as a whole was not optimal. BPD NTB Syariah consistently ranks highest in most indicators as the BEST BUS in the achievement of the Maqashid Syariah Index (MSI) in the 2021-2024 period of 37.39%. Supported by the achievement of bpd NTB Syariah which has a high average value of 31.55%, while small banks tend to experience gaps in the implementation of Sharia objective values. Bank Aladin Syariah was identified as the BEST BUS based on Overall IPI with an average of 40.12%. The findings underscore the urgency of adopting maqashid-oriented measurement systems and Sharia integrity in banking managerial and regulatory strategies. Therefore, this study recommends the integration of MSI and IPI as a framework for evaluating the performance standards of Islamic banks to encourage the achievement of economic, spiritual, and social sustainability in the Islamic banking industry.
Pengetahuan Pegawai terhadap Kinerja Keuangan Pemerintah Daerah dengan Perkembangan Teknologi Informasi sebagai Pemoderasi Hurian Kamela
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5109

Abstract

This study aims to analyze the effect of employee knowledge on local government financial performance, with the development of information technology as a moderating variable. The research background is based on the importance of human resource competencies in managing public finances in an accountable and transparent manner, especially in the era of digitalization of government administration. This study employs a quantitative approach, utilizing a survey method among local government employees in several administrative regions. Data were collected through questionnaires and analyzed using moderation regression techniques to test the relationship between variables. The results showed that employee knowledge has a positive and significant effect on local government financial performance. Additionally, the development of information technology has been proven to strengthen relationships, as the use of financial information systems enables employees to manage and report finances more effectively and efficiently. These findings suggest that enhancing the quality of human resources requires the development of adequate digital infrastructure, enabling optimal improvement in local financial performance. This research provides important implications for policymakers in designing training strategies and digitizing public sector financial management.
Pengaruh Literasi Keuangan, Perilaku Keuangan, Efikasi Diri, dan Gender terhadap Minat Berinvestasi Gen Z Agustinus Jaha Dili; Sari Rahmadhani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5131

Abstract

This study aims to test and analyze the effect of financial literacy, financial behavior, self-efficacy, and gender on investment interest. Data were obtained through questionnaires administered to the Gen Z generation in the city of Semarang. Data analysis uses linear regression analysis. The results showed that financial literacy and financial behavior are the main drivers of interest in investing among Gen Z in Semarang, with a significant positive influence. This finding highlights the importance of strong financial education and the early development of frugal habits. In addition, the positive effect of gender suggests that investment education and promotion strategies could be more effective if customized, especially considering the higher interest of Gen Z women. Self-efficacy does not significantly affect investment intention, suggesting that barriers to investing may be more closely related to accessibility and ease of process than to self-confidence. To increase Gen Z Semarang's investment interest, the main focus should be on improving financial literacy and behavior, with a gender-sensitive approach, as well as simplifying the investment process.
Pengaruh Roa, Sales Growth, dan Current Ratio terhadap Financial Distress dengan Firm Size sebagai Pemoderasi: Pendekatan Regresi Data Panel Wike Oktavia; Esi Fitriani Komara
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5420

Abstract

The main focus of this research is to identify and analyze the effects of ROA, sales growth, and current ratio on financial distress, as well as the role of firm size as a moderator. The analysis was conducted on business entities classified under the apparel and luxury goods subsector from 2019 to 2023, with the requirement that they be listed on the Indonesia Stock Exchange (IDX). This study employed quantitative methods, including descriptive analysis and associative relationships, with data obtained through documentation techniques by accessing information from the IDX's official website at www.idx.co.id. This research adopted panel data regression techniques with interaction testing using moderated regression analysis (MRA) assisted by EViews 12 software. A total of 12 companies were selected as sample units in this study, with 60 observations obtained through the application of purposive sampling techniques. Empirical findings reveal that ROA and current ratio can influence financial distress with a negative relationship, but sales growth has no impact. The three independent variables simultaneously contribute to financial distress. Meanwhile, firm size only reinforces the effect of return on assets on financial distress but fails to act as a moderator in the relationship between sales growth or current ratio to financial distress.
Pengaruh Konflik Peran, Kelelahan, dan Pelatihan Auditor terhadap Kualitas Audit Ricky Bryan D.P. Tampubolon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5478

Abstract

This study aims to examine the effect of role conflict, fatigue, and training on audit quality among auditors in the Jakarta area. The research sample consisted of 148 internal and external auditors with a minimum of two years of work experience. Data were collected through questionnaires and analyzed using multiple linear regression to determine the relationship between the independent and dependent variables. The results show that role conflict and fatigue have a negative and significant effect on audit quality, while training has no significant effect. The research model explains 62.5% of the variation in audit quality, with the remaining portion influenced by factors outside the model. These findings confirm that psychological factors and auditors’ workload play a more dominant role in determining the quality of audit results compared to the training provided. The practical implication of this study is that audit organization management needs to focus on human resource management strategies that can reduce role conflict and decrease auditors’ fatigue levels. In addition, existing training programs should be evaluated and redesigned to be more applicable, relevant to job demands, and equipped with effective learning transfer mechanisms, so they can make a tangible contribution to improving audit quality.
Pengaruh Sales Growth, Capital Intensity dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Energi Di Bursa Efek Indonesia Kartika Tari; Hengky Leon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5529

Abstract

Tax avoidance practices carried out within companies are a business strategy used to minimize the tax burden that companies will pay on their economic activities. Almost all companies that conduct business activities implement tax avoidance practices so that their net profits remain maximized without harming the company itself, by exploiting loopholes in the laws and regulations applicable in the country. Sales growth, capital intensity, and leverage are some of the factors that cause high tax rates to be imposed on company operations. Therefore, this study was conducted by limiting the scope of the research object, namely using 44 sample units of energy sector companies on the Indonesia Stock Exchange and 132 company research data, which were combined observations from 3 consecutive years in the period 2022 to 2024, using purposive sampling. Thus, the results of the study show that partially, sales growth and capital intensity do not affect tax avoidance, while leverage has a positive effect on tax avoidance. The potential of independent variables, namely sales growth, capital intensity, and leverage, in explaining the effect on tax avoidance is 39.2 percent, while the other 60.8 percent is influenced by other variables outside the research model.

Page 17 of 21 | Total Record : 201

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