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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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Pengaruh Likuiditas, Intensitas Modal, dan Profitabilitas terhadap Kualitas Laba pada Bank BUMN yang terdaftar di Bursa Efek Indonesia Periode Tahun 2022-2024 Della Angely Br Saragih; Lukita Tripermata; R.M. Rum Hendarmin
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.v4i4.5647

Abstract

State-owned banks (Bank BUMN) play a vital role in maintaining the stability of the national financial system and are expected to present transparent and high- quality financial reports. One of the key indicators in assessing financial reporting quality is earnings quality, as it reflects the ability of earnings to represent the true economic performance of the company. This study aims to analyze the effect of liquidity, capital intensity, and profitability on earnings quality in state-owned banks listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using secondary data in the form of annual financial reports from five Bank BUMNs over three years. The analytical technique used is multiple linear regression through SPSS software. The study is grounded in signaling theory, which explains how companies convey information to the market through financial disclosures. The findings of this study are expected to contribute to the development of financial accounting literature and serve as an evaluation tool for bank management and stakeholders in improving the accuracy and reliability of financial reporting.
Peguatan Loyalitas Konsumen Ritel Lokal melalui Peningkatan Suasana Toko, Keragaman Produk, Pelayanan, Persepsi Harga, dan Promosi Sudin, Sudin; Rahma, Rahma; I Gusti Nyoman Surya Utama
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.v4i4.5676

Abstract

Local retailers in Banyuasin face competition from modern retail, requiring strategies to strengthen customer loyalty. This study aims to explore strategies for enhancing customer loyalty through store atmosphere, product variety, service quality, price perception, and sales promotion. This research employed a qualitative approach using SWOT analysis and a four-step framework. Data were collected through observation and interviews with local retail managers in Banyuasin. The results show that a comfortable store atmosphere, diverse product offerings, friendly and fast service, competitive pricing, and creative promotions significantly improve customer loyalty. Furthermore, external opportunities such as modern shopping trends, social media utilization, and government support also enhance loyalty strategies. The findings highlight the importance of integrating internal strategies with external opportunities. These insights provide a foundation for local retailers to develop more sustainable marketing strategies. This study concludes that customer loyalty can be strengthened through an integrated strategy that combines internal and external factors. The findings provide important implications for the development of local retail management.
Pengaruh Perencanaan Pajak dan Penerapan Good Coorporate Governance terhadap Nilai Perusahaan Zul Fahnur Zakaria; Rusliyawati, Rusliyawati; Rudi Kurniawan
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.v4i4.5679

Abstract

The present inquiry investigates the extent to which tax planning and the practice of good corporate governance (GCG) exert an effect on firm value among consumer goods manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2017 and 2024. Tax planning is operationalized through the Effective Tax Rate (ETR) and Book Tax Difference (BTD), whereas GCG is captured through managerial ownership, institutional ownership, and independent commissioners. Firm value is determined using Tobin’s Q ratio as the evaluative benchmarkThe study applies a quantitative approach with multiple linear regression analysis. From an initial 96 observations, 8 were identified as outliers, resulting in a final sample of 88 data points. The results reveal that BTD and the presence of independent commissioners have a significant positive effect on firm value. Conversely, ETR shows a significant negative effect. Managerial and institutional ownership do not significantly influence firm value. These findings suggest that efficient tax planning and robust governance structures—particularly through independent oversight—play a crucial role in enhancing firm value. The study offers practical implications for corporate management and investors in formulating effective tax and governance strategies.
Analisis Pengaruh Free Cash Flow, Firm Size, Cash Holding, dan Sales Growth terhadap Kinerja Keuangan di Sektor Energi yang Terdaftar di BEI Tahun 2020-2024 Y. Dedy Rangga; Katarina Agnes
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.v4i4.5694

Abstract

  This reasech aimed to examine the“influence of free cash flow, firm size, cash holding, and sales growth on financial peformance in the energy sector listed on the Indonesia Stock Exchange form 2020-2024. This reseach employedan associative quantityative method, and the sample was selected using a purposive sampling method with parametes of companies that regularly published financial reports”for the past five years. Thus, a sample of 46 companies was obtained as research variabels.“data collection was carried out using secondary data sources through financial reportd, the data were processed using IBM SPSS version 26 software, and data analysis was carried out through descriptive statistics”test, classical assumptions, multiple linier regression, simultaneous significance test, and partial significance“tests. The results of this study indicate that thr variables”free cash flow, firm size, cash holding, and sales growth jointly influence financial performance. However, free cah flow parfially influeces financial performance, whilw firm size, cash holding, and sales growth do not affect financial performance.
Pengaruh Pemahaman Literasi Keuangan dan Risiko Investasi terhadap Minat Investasi Mahasiswa Handika Prima Tarigan; Fera Damayanti; Syarif M. Helmi
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.v4i4.5711

Abstract

Financial literacy and investment risk on the investment interest of students in the Accounting Study Program, Faculty of Economics and Business, Tanjungpura University. The main problem studied is the low level of financial literacy among students, which, based on financial literacy index data, only reaches 56.42%, far below other productive community groups. This is feared to influence students' minimal interest in investing. Using an associative quantitative approach, this study tests hypotheses and analyzes the relationship between variables. The research sample consisted of 77 active sixth-semester students, selected using a purposive sampling technique with the criterion of having taken financial management courses. Data were collected through questionnaires and analyzed using SPSS software. The results of the multiple linear regression test indicate that financial literacy and investment risk partially and simultaneously have a positive and significant influence on students' investment interest. The coefficient of determination (R2) of 67.2% indicates that these two variables are the dominant factors influencing students' investment interest. The conclusion of this study is that understanding financial literacy and awareness of investment risks are very important to encourage students' interest in investing.
Analisis Pengaruh Kebijakan Dividen, Ukuran Perusahaan dan Keputusan Investasi terhadap Nilai Perusahaan pada Perusahaan Sektor Industri yang Terdaftar di BEI Periode 2020-2024 Lilis Natalia; Juanda Astarani; Sari Rusmita
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.v4i4.5719

Abstract

This study aims to analyze the effect of dividend policy, company size, and investment decisions on company value in the industrial sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Company value is proxied using the Price to Book Value (PBV) ratio. Meanwhile, dividend policy is measured through the Dividend Payout Ratio (DPR), company size is represented by the natural logarithm of total assets (Ln Total Assets), and investment decisions are measured by the Price Earnings Ratio (PER). The research method applied is quantitative with a descriptive associative approach. Purposive sampling was used, resulting in 60 observations from 12 industrial companies during the five-year research period. Data analysis was performed using multiple linear regression techniques with statistical software. The findings reveal that, partially, dividend policy and investment decisions do not have a significant effect on company value. On the other hand, company size has a significant effect. Simultaneously, the three independent variables together showed a significant effect on company value. The implications of these results are expected to be a strategic consideration for company management and investors in their efforts to increase company value.
Pengaruh NPM, Market Share, TATO terhadap Nilai Perusahaan pada Industri Plastik dan Kemasan Wulandari, Wulandari; Carmidah, Carmidah; Esty Apridasari
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.v4i4.5726

Abstract

A company's value, which reflects its condition and performance, serves as a competitive element in attracting investors. Therefore, companies are required to continuously improve their net profit margin, expand their market reach, and maximize the effectiveness of asset utilization to increase company value. This research aims to explore the influence of net profit margin, market share, and total asset turnover on company value. The approach used is a quantitative method, focusing on the plastics and packaging industry subsector listed on the Indonesia Stock Exchange. Of the 14 companies included in the population, 12 companies were selected for the 2021–2024 period using purposive sampling. Data processing was carried out using panel data through Eviews 12 software. The research findings show that net profit margin has a significant impact on company value. Meanwhile, market share and total asset turnover did not show a significant effect. Thus, it can be confirmed that net profit margin plays a more dominant role in determining company value than the other two variables. These results emphasize that companies in the plastics and packaging subsector should focus their strategies on increasing profits, as a means of strengthening investor interest while maintaining the sustainability of company value in the capital market.
Kinerja Perangkat Desa dalam Pelaksanaan Administrasi Keuangan di Kantor Desa Winongan Lor Kecamatan Winongan Kabupaten Pasuruan Muhammad Fernanda Samlin Tamawa Putra; Deby Febriyan Eprilianto
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.v4i4.5737

Abstract

The implementation of financial administration in the Winongan Lor Village Office is carried out by the Village Secretary with the Head of Financial Affairs (Kaur Keuangan) along with 1 (one) Kaur Keuangan staff. However, there are still problems with the performance of village officials in implementing village financial administration, namely that village officials do not complete financial reports on time and the results of financial reports reported to the public exceed the specified deadline. Therefore, this study aims to determine and describe the performance of village officials in implementing financial administration in the Winongan Lor Village Office. This study uses descriptive qualitative research. This study focuses on employee performance indicators from Mitchell which include work quality, initiative, punctuality, ability, and communication. The data sources for this study use primary data sources and secondary data sources. Data collection techniques are carried out through observation, interviews, and documentation. Data analysis techniques use narrative analysis techniques. The results of this study indicate that the work quality indicator has produced good work quality, the initiative indicator has been initiated well. The timeliness indicator has not been carried out properly because there are still delays in the budgeting and financial reporting processes. The ability indicator has shown good ability. The communication indicator has been carried out well.
Pengaruh PAD, DAU, DAK, dan DBH terhadap Indeks Pembangunan Manusia di Indonesia Cahya Fahma Arrosyid; Andy Dwi Bayu Bawono
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.v4i4.5760

Abstract

The provincial government is granted autonomy to manage regional wealth with the aim of developing public facilities and infrastructure that support community welfare. Such development is directed at improving the Human Development Index (HDI) as a reflection of quality human resources. This study investigates the influence of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Revenue Sharing Funds (DBH) on provincial HDI in Indonesia. A quantitative research method was employed using hypothesis testing. The study population consists of all provincial budget realization reports, while the sample includes 34 provinces that submitted reports for the 2017–2018 fiscal years. The sample was selected using a saturated sampling technique, and data were collected through documentation and literature. Analytical techniques included panel data regression, preceded by classical assumption tests, the F-test, R² test, and t-test. The findings reveal that PAD has a positive and significant impact on HDI, as it is mostly allocated for capital and operational expenditures that enhance welfare. Conversely, DAU, DAK, and DBH show no significant effect on HDI, since their allocations are limited in supporting facilities and infrastructure development. These results highlight the crucial role of PAD in improving human development outcomes at the provincial level.
Analisis Pengaruh Asset Structure, Earning Volatility, dan Return on Asset terhadap Capital Structure pada Perusahaan Sektor Energi di Bursa Efek Indonesia Lorensia Nevi Widayati; Katarina Agnes
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.v4i4.5774

Abstract

The purpose of this study is to analyze how asset structure, earning volatility, and return on asset affect the capital structure of energy companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with an associative approach as a supporting factor. The research population consists of 91 companies in the energy industry, with a sample of 15 companies selected through purposive sampling for the observation period of 2020-2024. Data collection was carried out through documentary studies, sourced from the companies’ annual financial reports. The analysis methods used include descriptive statistical analysis, classical assumption tests, and multiple linier regression. The analysis process was carried out using SPSS version 26 software. The main findings of this study indicate that asset structure has a significant positive effect on capital structure, while earning volatility and return on asset have a significant negative effect on capital structure. With an influence level of 87,1%, these three independent indicators contribute significantly to capital structure. These findings help management understand the internal elements of a company that can influence financial decisions.

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