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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 227 Documents
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Analisis Indikasi Manipulasi Laporan Keuangan dengan Metode Cash Flow Shenanigans pada PT FKS Food Sejahtera periode 2019-2024 Carissa Laura Eka Putri; Esty Apridasari; Thoyibatun Nisa; Northa Idaman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6133

Abstract

This study aims to analyze indications of financial statement manipulation using the Cash Flow Shenanigans method at PT FKS Food Sejahtera Tbk (AISA) for the 2019–2024 period. The research employs a quantitative method using secondary data derived from the company’s annual financial statements. The results indicate signs of manipulation across all three categories of Cash Flow Shenanigans. In Shenanigans No. 1, the ratios of operating cash flow to current liabilities and accounts receivable to operating cash flow show extreme fluctuations and inconsistencies between net income and operating cash flow, suggesting potential accrual manipulation. In Shenanigans No. 2, the Free Cash Flow (FCF) ratio exhibits a significantly negative pattern during 2020–2022, indicating the possible reclassification of operating expenses as investment activities. Meanwhile, in Shenanigans No. 3, the Days Payable Outstanding and inventory-to-operating cash flow ratios reveal efforts to manage payment timing and control inventory levels to enhance the appearance of operating cash flow performance. Overall, the findings reveal strong indications of cash flow shenanigans during 2020–2022, possibly triggered by the impact of the COVID-19 pandemic. Although the company’s cash flow condition improved in 2023–2024, there remain signs of manipulative window dressing practices aimed at portraying a healthier performance, which should be carefully monitored by auditors, investors, and capital market regulators.
Dampak CSR hijau dan investasi R&D hijau terhadap kinerja keuangan melalui penerapan ekonomi hijau Eka Yuliyanti; Turmudhi, Anis; Mustahidda, Rahmania
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6151

Abstract

This study examines the impact of Green Corporate Social Responsibility (CSR) and green Research and Development (R&D) investment on corporate financial performance through the mediating role of the green economy. The study population consisted of 228 manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with 72 companies selected as samples using secondary data obtained from annual reports, sustainability reports, financial reports, and PROPER ratings. Data testing was conducted using the SEM-PLS method. The results show that green CSR has a positive and significant impact on the implementation of the green economy, while green R&D investment has a negative but significant impact. Furthermore, neither green CSR nor green R&D investment has a direct impact on financial performance. The green economy actually has a negative but significant impact on financial performance, indicating the existence of a short-term cost burden from sustainable practices. These findings confirm the mediating role of the green economy and provide important input for companies and policymakers in balancing environmental responsibility with financial sustainability in emerging markets.
Kinerja, Struktur Keuangan, dan Praktik Perataan Laba: Studi Empiris pada Perusahaan Consumer Cyclical 2020-2024 Angelia Fernanda; Katarina Agnes
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6157

Abstract

The main focus of this study aims to observe the impact of performance, financial structure, and income smoothing practices: an empirical study of consumer cyclical companies from 2020 to 2024. The secondary data utilized in this study was derived from the companies' annual financial reports. The population includes all consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample of this research used purposive sampling, based on criteria pertinent to the research goals. The sample size consisted of 15 firms throughout a five-year timeframe, obtaining a sample total of 75. In this research SPSS version 27 software was utilized to assist in the data analysis process, and the method used to analyze correlation between variables is logistic regression. The findings indicate that the variables of cash holding, debt to asset ratio and net profit margin simultaneously has a significant impact on income smoothing. Partially, cash holdings and debt to asset ratio do not affect income smoothing, while net profit margin has a significant negative effect on income smoothing.
Peran Penjualan dalam Memoderasi Pengaruh Biaya Produksi terhadap Laba Isna Ardila; Rezki Zurriah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6346

Abstract

This study aims to examine the effect of production costs on profit and to analyze the moderating role of sales in this relationship. A quantitative approach with a causal associative research design was employed, as this study investigates measurable relationships among variables based on company financial report data. The production cost variable was measured using the Cost of Goods Sold (COGS) ratio, profit was measured using the Net Profit Margin (NPM), and sales were used as the moderating variable. The research sample consists of 20 companies in the consumer goods sector, specifically the food and beverage subsector, listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The analytical methods applied were simple linear regression and moderation regression analysis. The results indicate that production costs have a negative and significant effect on profit, suggesting that an increase in the COGS ratio tends to reduce the Net Profit Margin. Furthermore, the moderation test results show that sales do not moderate the effect of production costs on profit. These findings imply that the efficiency of production costs is the key factor determining a company’s profitability, regardless of its sales level. Therefore, management needs to be more careful in controlling production costs by reducing raw material usage and improving labor performance. Through these efforts, companies can maintain their profitability even when production costs increase.
The Role of Information Technology in Enhancing Transparency and Relevance of Financial Reporting Values: Systematic Literature Review (2020–2025) Shara Ketty Moretta Situmorang; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6368

Abstract

The development of information technology has brought about significant transformations in global financial reporting practices. The digitalization within the domain of financial reporting, notably marked by the utilization of the extensible Business Reporting Language (XBRL) standard, Digital Financial Reporting (DFR), and big data-based disclosure systems, has become a major focus of research in the last decade. This study aims to identify trends, gaps, and future research directions regarding the role of information technology in improving the transparency and value relevance of financial reports through a Systematic Literature Review (SLR) approach to 10 international scientific articles indexed by Scopus published in the period 2020–2025. The research method used the PRISMA approach, which includes identification, screening, feasibility, and inclusion. The analysis was conducted by grouping the research results based on key themes such as corporate governance, XBRL adoption, financial information transparency, and the impact of technological advancements on the value relevance of financial information. The study's findings indicate that the use of information technology serves as a key driver in enhancing the quality, accessibility, and reliability of financial reporting. However, the effectiveness of its implementation varies across countries, depending on the readiness of infrastructure, regulations, and corporate governance. Furthermore, research gaps were identified regarding the integration of XBRL, climate change disclosure, and the concept of double materiality in sustainability reporting.This research provides an academic contribution in mapping the development of the concept of digital financial reporting and the direction of future research, particularly regarding the integration of big data-based information systems and artificial intelligence (AI) in corporate reporting
Analisis Manajemen Laba pada PT Mayora Indah Tbk Menggunakan Model Modified Jones Nur Fadilah Arsyad
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6398

Abstract

This study aims to analyze earnings management practices at PT Mayora Indah Tbk using the Modified Jones Model to measure discretionary accruals over the 2020-2024 period. A quantitative non-experimental approach was applied, drawing on secondary data from the company's annual financial statements published by the Indonesia Stock Exchange. Calculations encompassed total accruals, computed as the difference between net income and operating cash flow, followed by linear regression to derive coefficients for non-discretionary accruals, thereby yielding discretionary accruals. Findings indicate significant fluctuations in total accruals, with negative values of Rp -1,617.66 billion in 2020 and Rp -2,014.31 billion in 2023, alongside a sharp positive spike of Rp 3,531.03 billion in 2024. Non-discretionary accruals remained consistently negative, ranging from -0.174 to -0.210, indicative of normal operations. In contrast, discretionary accruals were positive throughout all years, peaking at 0.358 in 2024, suggesting potential managerial intervention to inflate performance. These results highlight earnings management risks at PT Mayora Indah Tbk, underscoring the imperative for rigorous oversight to safeguard earnings quality and stakeholder trust.
Evaluasi Perhitungan dan Pencatatan PPh Pasal 23 di Lembaga Nirlaba atau Organisasi Sosial yang Menggunakan Jasa Outsourcing Berkaitan dengan ISAK No 35 Dini Ayu Pramitasari; Anisaul Hasanah; Mochammad Syafii; Bustanul Ulum; Mutiara Cahyani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6414

Abstract

This study aims to evaluate the calculation and recording of Income Tax (PPh) Article 23 in non-profit institutions or social organizations that use outsourcing services in relation to the implementation of ISAK No. 35. Using a descriptive qualitative research method, this study examines in depth the process of calculating Tax Article 23, the mechanisms of deduction, payment, and reporting, related accounting records, the level of compliance with ISAK No. 35 standards, as well as the problems and impacts of non-conformities that arise in practice. The results show that some non-profit institutions have calculated and deducted Tax Article 23 in accordance with the provisions, but there are still inaccuracies in the identification of tax objects, determination of rates, and administrative documentation. Accounting records show variations in compliance with ISAK No.35, especially related to transparency of disclosure and accountability of financial reports. In addition, there are obstacles such as limited understanding of human resources, lack of internal control systems, and minimal integration between the finance and tax departments. Inconsistencies in the management of Tax Article 23 have an impact on the potential for fiscal sanctions, decreased organizational credibility, and obstacles in presenting accurate financial reports. These findings are expected to contribute to improving tax and accounting governance in non-profit organizations so that they are more compliant with applicable tax regulations and financial reporting standards.
Pengaruh Workload Pressure, Skeptisme Profesional, dan Kompetensi Auditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Fraud) dengan Redflags sebagai Pemoderasi Adinda Putri Bilqisth; Luqman Hakim
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6448

Abstract

This study aims to examine the effect of workload pressure, professional skepticism, and auditor competence on the auditor's ability to detect fraud (FRAUD) with red flags as a moderator. This type of research is quantitative, and the population in this study are auditors working at a Public Accounting Firm in South Jakarta. The sample of this study was determined by a convenience sampling technique. To determine the minimum sample size, the researcher used the Lemme Show formula so that the total sample was 97 samples. The data analysis technique used was Structural Equation Modeling (SEM) using the SmartPLS Version 4.0 program for data processing. The results of the study indicate that there is a significant effect of workload pressure on the auditor's ability to detect fraud. There is a significant effect of professional skepticism on the auditor's ability to detect fraud. There is a significant effect of auditor competence on the auditor's ability to detect fraud. Red flags do not moderate the effect of professional skepticism on the auditor's ability to detect fraud. Red flags moderate the effect of auditor competence on the auditor's ability to detect fraud.
Pentingkah Peran Relawan Pajak dalam Mempengaruhi Peningkatan Kepatuhan Wajib Pajak Orang Pribadi? Yusrifa Satriani Atmi Mustakim; Juli Ratnawati; Purwantoro, Purwantoro
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6456

Abstract

This study aims to examine the influence of the role of tax volunteers, tax socialization activities, and taxpayer awareness on the compliance of individual taxpayers. The sample consists of 100 individual taxpayers registered at the Semarang Tengah Tax Office, selected using a random sampling method. Data were collected through questionnaires and analyzed using SPSS version 25. The results indicate that the role of tax volunteers, tax socialization, and taxpayer awareness have a positive and significant effect on individual taxpayer compliance. These findings suggest that the presence of tax volunteers, effective tax socialization, and a high level of taxpayer awareness contribute to improved compliance among individual taxpayers. This study supports the Theory of Planned Behavior, which emphasizes the role of awareness as a form of perceived behavioral control. An individual’s behavior is influenced by the level of awareness and intention they possess. Future research is encouraged to include and examine additional variables that may affect taxpayer compliance.
Sinergi Amanah dan Tawakal dalam Ketahanan Bisnis Zero-Supervision: Reflesksi Kritis Teori Agensi dan Homo Economicus Risno Ibrahim; Anton Bawono; Wahyu Wibowo
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6497

Abstract

This research examines the business phenomenon of a Zero-Supervision canteen at UIN Sunan Kalijaga Yogyakarta, which remarkably survives despite operating without formal supervision and facing daily financial losses. The research aims to analyze the synergy between Amanah (trustworthiness) and Tawakal (spiritual reliance) in sustaining business resilience (value resilience), while critically reflecting on Agency Theory and the Homo Economicus assumption. Using a qualitative single case study approach, data were collected through in-depth interviews with 13 informants—students and the canteen owner—and supported by direct observation. The findings reveal that Amanah, driven by spiritual accountability, functions as an internal control mechanism that substitutes formal supervision and significantly reduces agency costs, approaching zero-agency cost. Meanwhile, Tawakal serves as a spiritually grounded risk management strategy that enables the business owner to tolerate uncertainty and financial losses without jeopardizing business continuity. The synergy of these values forms a holistic resilience model that extends beyond financial metrics to encompass ethical, social, and spiritual dimensions. This study provides empirical evidence that spiritual capital plays a fundamental role in sustaining micro-businesses and offers a critical challenge to conventional economic models rooted solely in rational self-interest.

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