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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 265 Documents
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Perencanaan keuangan pada “Live Streaming Agency” di PT Check Out Time (COT) Angga Adriano Falasifa; Hamdi, Edi; Negoro, Dimas; Iskandar, Muhammad
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.v4i4.5704

Abstract

This study aims to develop short-, medium-, and long-term financial planning for PT Check Out Time (COT), a live streaming agency operating in the e-commerce sector. The research method uses a quantitative descriptive approach, processing primary data in the form of planned revenues, costs, investments, and capital requirements, as well as secondary data from industry reports and related literature. The analysis was conducted through financial statement projections (profit and loss, balance sheet, cash flow), investment feasibility analysis using ROI, NPV, IRR, and Payback Period methods, and financial ratio analysis (liquidity, solvency, and profitability). The results indicate that PT COT has positive financial prospects, with projected revenue growth annually, an ROI of 35%, an NPV of IDR 45.97 billion, an IRR of 48%, and a payback period of approximately 3 years and 11 months. Financial ratios also indicate strong liquidity, healthy solvency, and increasing profitability since the third year. In conclusion, investing in PT COT is deemed feasible and profitable, and capable of supporting the company's long-term growth strategy to expand its market and increase its competitiveness in the e-commerce live streaming industry.
Pengaruh Tingkat Pertumbuhan, Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Kebijakan Dividen Perusahaan Makanan dan Minuman : Pengaruh Kinerja Keuangan, Keberagaman Gender, Umur Perusahaan, terhadap Pengungkapan Sustainability Report. Hari Stiawan; Azzahra Rachma Kinanti
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.v4i4.5780

Abstract

This study aims to analyze and empirically examine the effect of financial performance, gender diversity, and firm age on the disclosure of sustainability reports. This research employs an associative quantitative approach using secondary data obtained from the official website of the Indonesia Stock Exchange and the websites of the respective companies studied. The population of this study includes all energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sample selection was carried out using a purposive sampling method based on specific criteria, resulting in 80 company data that met the requirements for analysis. Data analysis was conducted using logistic regression methods with the aid of EViews 12 software to identify relationships and the influence among variables. The results indicate that, partially, financial performance has a significant effect on sustainability report disclosure, while gender diversity and firm age have no significant impact. However, simultaneously, the three variables significantly influence the level of sustainability report disclosure among energy sector companies in Indonesia.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Financial Technology, dan Pengetahuan Akuntansi terhadap Perilaku Keuangan Mahasiswa Akuntansi di Jakarta Amin Wijoyo; Ferry Adang
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.v4i4.5807

Abstract

This study aims to obtain empirical evidence regarding the influence of financial literacy, financial inclusion, financial technology (fintech), and accounting knowledge on the financial behavior of accounting students in Jakarta. Accounting students were chosen as the research subjects because they have acquired both basic and advanced knowledge of financial management, which is expected to shape more rational and planned financial behavior. This research also seeks to evaluate the extent to which financial literacy, financial inclusion, and the use of modern financial technology contribute to encouraging wiser financial decision-making among students. Data were collected from active accounting students at several universities in Jakarta through online questionnaires. The data were initially processed using Microsoft Excel and further analyzed with the Partial Least Squares (PLS) method to examine the relationships between variables. The results of this study are expected to provide deeper insights into the factors that influence students’ financial behavior and contribute theoretically to the growing body of literature on financial literacy and behavior among educated young adults. Practically, the findings of this study are expected to serve as valuable input for educational institutions in designing more effective financial literacy curricula and activities. Moreover, the results may offer useful recommendations for policymakers and financial industry stakeholders in developing inclusion and education strategies that align with the characteristics of accounting students in Jakarta.
Pengaruh Rasio Likuiditas dan Leverage terhadap Dividend Payout Ratio pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Periode 2023-2024 Dika Wisnu Pratama; Susanto, Febry Fabian
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.v4i4.5829

Abstract

This study examines the influence of liquidity and leverage ratios on dividend payout policies among Indonesian State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange from 2023 to 2024, aiming to understand how internal financial indicators shape dividend decisions within state-controlled corporations, thereby balancing profitability and public objectives. Using an explanatory quantitative approach with panel data regression on 40 SOEs at a 10% significance level, the research finds that the Quick Ratio positively and significantly affects the Dividend Payout Ratio, while the Debt-to-Equity Ratio shows a significant adverse effect; meanwhile, the Current Ratio and Debt-to-Asset Ratio exhibit no statistical significance. The model explains 98.62% of dividend payout variations, emphasizing that liquidity quality and capital structure remain critical in shaping SOE dividend policy. This study enriches corporate finance literature by contextualizing dividend behavior within state-owned entities in emerging economies. Practically, the findings offer valuable insights for policymakers and SOE executives in developing dividend frameworks that strike a balance between financial sustainability and fiscal contributions to the state. However, the study’s limited observation period and narrow focus on financial ratios call for further exploration, integrating governance, macroeconomic, and institutional factors.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Diukur Menggunakan Rasio Keuangan Rahimah
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.v4i4.5905

Abstract

This study aims to examine the effect of profitability, leverage, liquidity, and firm size on tax avoidance in Indonesian manufacturing companies during 2020–2024. The research employed a quantitative approach using multiple linear regression analysis on 13 sampled companies selected through purposive sampling. The research employed a quantitative approach using multiple linear regression analysis on 13 sampled companies selected through purposive sampling. The novelty of this study lies in its integrative approach, which simultaneously evaluates the impact of financial ratios on tax avoidance, proxied by the Cash Effective Tax Rate. The findings reveal that profitability, liquidity, and firm size significantly influence tax avoidance, while leverage has no effect. These results support agency theory, which highlights the conflict of interest between management and shareholders in tax strategies. The study provides practical implications for regulators to strengthen oversight of large and highly liquid firms, for investors to assess corporate governance quality, and for management to design tax avoidance strategies cautiously to avoid legal and reputational risks.
Karakteristik Ceo terhadap Penghindaran Pajak dan Kinerja Perusahaan Ni Made Mega Abdi Utami; Made Ayu Dwijayanti; Ni Luh Putu Normadewi Abdi Pradnyani; I Dewa Agung Nanditiya Putra
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.v5i1.6261

Abstract

This study aims to examine the effect of CEO characteristics, namely family ownership status (Family CEO) and CEO tenure, on firm performance and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Firm performance is measured using Return on Assets (ROA) and Tobin’s Q, while tax avoidance is proxied by the Effective Tax Rate (ETR). This study employs a quantitative approach using linear regression analysis on 77 firms selected through purposive sampling, resulting in a total of 385 firm-year observations. The results indicate that Family CEO has no significant effect on ROA or Tobin’s Q, suggesting that the presence of a CEO from the controlling family does not directly influence firm profitability or market valuation. In contrast, CEO tenure has a positive and significant effect on ROA, indicating that longer CEO tenure enhances managerial capability in improving firm profitability. However, CEO tenure does not have a significant effect on Tobin’s Q, implying that CEO tenure is not a primary consideration for investors in assessing firm value. In the tax avoidance model, Family CEO has a significant negative effect on ETR, indicating that firms led by family CEOs tend to engage in more aggressive tax avoidance practices. Meanwhile, CEO tenure shows a negative relationship with ETR, suggesting an increasing tendency toward tax avoidance as CEO tenure lengthens, although the effect is not statistically significant.
Determinasi Keputusan Pendanaan pada Perusahaan Startup Digital di Indonesia: Perspektif Pecking Order Theory Lia Nurina; Napiajo, Napiajo
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.v5i1.7072

Abstract

This study aims to analyze the determinants of financing decisions in Indonesian digital startups within the framework of the Pecking Order Theory (POT). The theory predicts a financing preference order starting from internal funds, followed by debt and equity. However, the distinctive characteristics of digital startups—such as the dominance of intangible assets, volatile cash flows, and rapid scaling requirements—may alter this hierarchy. This research employs an explanatory quantitative design using secondary data and purposive sampling of startups with verifiable information on founding year, firm scale, and financing history. Financing decisions are classified into internal financing, debt, and equity, and analyzed using a multinomial logit model. The main explanatory variables include firm size, age, growth stage, business risk, asset tangibility, internal funding strength, financing deficit, and prior funding experience, with subsector and year controls. The results indicate that stronger internal funds significantly reduce the likelihood of external financing, while financing deficits increase the probability of using both debt and equity. Firm size enhances access to external financing, whereas firm age and asset tangibility are more closely associated with debt financing. In contrast, the scaling stage, higher risk levels, and previous funding records tend to drive a preference for equity over debt. These findings suggest that POT applies conditionally to Indonesian digital startups, where direct transitions from internal financing to equity are more prevalent during rapid growth phases.
Carbon Emission Disclosure Perusahaan Non-Keuangan dalam Perspektif Teori Legitimasi dan Stakeholder Juwantina Eka Tari; Indah Fajarini Sri Wahyuningrum
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.6791

Abstract

This study aims to analyze the effect of corporate governance mechanisms on carbon emission disclosure (CED) in non-financial companies listed on the Indonesia Stock Exchange. The governance mechanisms examined include institutional ownership, audit committee, gender diversity, and media exposure, with environmental performance serving as a moderating variable. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and corporate websites for the 2022–2024 period. The research sample was selected using a purposive sampling method, while hypothesis testing was conducted using Moderated Regression Analysis (MRA). The results indicate that institutional ownership and media exposure have a positive and significant effect on carbon emission disclosure. The audit committee and gender diversity do not show a significant effect on CED. The moderating test results reveal that environmental performance is unable to strengthen the relationship between institutional ownership, audit committee, gender diversity, and media exposure to carbon emission disclosure. These findings suggest that external pressures play a more dominant role in encouraging environmental disclosure transparency than internal board characteristics. This study is expected to contribute empirical evidence to the development of environmental accounting and corporate governance literature in Indonesia.
Pengaruh Pengungkapan ESG dan Kepemilikan Institusional terhadap Kinerja Keuangan: Intensitas Kompetisi Pasar sebagai Variabel Moderasi pada Perusahaan Terindeks SRI-KEHATI Periode 2019-2024 Mochammad Ramlan; Tri Neliana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7099

Abstract

SRI-KEHATI Index is known as an index that includes companies with a strong commitment to sustainability principles. However, in practice, not all companies included in the index are able to maintain stable or positive financial performance. such as PT Pembangunan Jaya Ancol Tbk (PJAA), which recorded losses of IDR 393 billion in 2020 and IDR 276 billion in 2021, as well as PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO), which experienced a decline in profitability of IDR 156 billion in 2022 and IDR 154 billion in 2023. This study was conducted to analyze the effect of ESG and institutional ownership on financial performance with market competition intensity as a moderating variable in companies included in the SRI-KEHATI index during the 2019-2024 period. The population in this study included all companies indexed in SRI-KEHATI during the 2019-2024 period, with a sample size of eight companies selected using purposive sampling. This study utilized secondary data from company annual reports and sustainability reports for the 2019-2024 period. The analysis technique used in this study was multiple linear regression. The results of the study show that: first, ESG has no effect on financial performance; second, institutional ownership affects financial performance; third, market competition intensity does not moderate the effect of ESG and institutional ownership on financial performance.
Pengaruh Good Corporate Governance dan Transfer Pricing terhadap Penghindaran Pajak Tati Rosyati; Rhiantha Puri Dewi Rengganis; Fernanda Sefy Atasya
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7171

Abstract

This study aims to examine the effect of Good Corporate Governance measured using Independent Commissioners and Audit Committees as well as Transfer Pricing variables on Tax Avoidance. This type of research uses quantitative methods using secondary data. The population in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2020 - 2024. The sampling method used is purposive sampling. The number of samples in this study was 27 companies for 5 years so the total research data was 135. Hypothesis testing used panel data regression tests with the help of the Eviews version 12 program. Based on the results of the F test, it can be seen that Good Corporate Governance measured using Independent Commissioners and Audit Committees and Transfer Pricing variables have a significant effect on tax avoidance with an F-statistic value of 0.000000 <0.05. Based on the results of the t-test, it can be seen that the Independent Commissioner variable has a significant effect on tax avoidance with a probability value of 0.0004 < 0.05, the Audit Committee variable has a significant effect on tax avoidance with a probability of 0.0001 < 0.05. The Transfer Pricing variable does not have a significant effect on tax avoidance with a probability of 0.2152 > 0.05

Page 24 of 27 | Total Record : 265

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