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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 258 Documents
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Optimasi Portofolio Saham LQ45 (2021-2025): Pendekatan Single Index Model dan Implikasi Alokasi Aset Nabila maharani; Esty Apridasari; Atika Lusi Tania; Witantri Dwi Swandini
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.v5i2.7180

Abstract

The increase in domestic investor participation in the Indonesian capital market, reaching 20.3 million SID by 2025, is not always accompanied by stable stock market performance. This situation presents challenges for investors in determining an optimal stock portfolio with a measurable level of risk. This study aims to construct an optimal LQ45 stock portfolio based on return and risk levels. Furthermore, this study aims to determine the proportion of fund allocation and investment portfolio execution for investors. The research method used is descriptive quantitative, utilizing secondary data in the form of LQ45 stock closing prices, the Jakarta Composite Index (JCI), and Bank Indonesia interest rates for the period August 2021 to July 2025. The sample selection was conducted using purposive sampling technique to obtain 25 stocks that were consistently listed in the LQ45 index during the study period. The results showed that there were 10 stocks included in the optimal portfolio based on the Single Index Model. These stocks are INDF, MEDC, BBNI, PGAS, BMRI, BBCA, ITMG, ICBP, ANTM, and UNTR with different fund allocation proportions. The optimal portfolio produced an expected rate of return of 1.42% with a portfolio risk of 0.19%. This study shows that the Single Index Model is effective in forming an optimal LQ45 stock portfolio. This model can be used as a basis for investment decision making by considering the balance between risk and return.
Strategi Mitigasi Risiko Koreksi Fiskal: Perspektif Konsultan Pajak dalam Era Digitalisasi Administrasi Perpajakan Atin Friatna; Se Tin
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.v5i2.7185

Abstract

This study aims to analyze the role of tax consultants in assisting taxpayers, both corporate and individual, in identifying and mitigating the risk of fiscal corrections from the tax reporting stage. The implementation of the self-assessment system in Indonesia requires a high level of compliance and reporting accuracy, while regulatory complexity and the digitalization of tax administration increase the potential for fiscal errors. This study employs a qualitative approach using purposive sampling, involving 25 tax consultants who are members of the Indonesian Tax Consultants Association (IKPI) Bandung. Data collected through semi-structured interviews and analyzed using thematic analysis. The findings indicate that tax consultants play a strategic role in fiscal education, verification and enhancement of data quality, early detection of fiscal correction risks, and the formulation of compliance and tax planning strategies. Proactive assistance provided from the reporting stage shown to minimize the potential for fiscal corrections and tax disputes. However, the effectiveness of such assistance still faces challenges, including low taxpayer tax literacy, limited data quality, administrative system constraints, and differences in interpretation with tax authorities. This study underscores the importance of tax consultants as strategic partners in strengthening compliance and the accuracy of fiscal reporting.
Pengaruh Capital Intensity, Sales Growth, dan Kepemilikan Institusional terhadap Tax Avoidance Fitria Eka Ningsih; Calosa Melina
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.v5i2.7258

Abstract

The purpose of this research is to offer hard data on how factors like capital intensity, sales growth, and institutional ownership affect tax avoidance. Using a quantitative methodology, this research compiles secondary data from financial reports made available on the website of the Indonesian Stock Exchange. This analysis covers the years 2020–2024 and focuses on property and real estate companies that are listed on the Indonesia Stock Exchange. The researchers in this study used the Purposive Sampling technique to choose their sample. Of the 96 businesses that made up the study's population, 15 were able to pass the selection criteria and be included in the final sample. Multiple linear regression with descriptive statistics, panel data regression model analysis, the Fixed Effect Model as the model selection test, multiple linear tests, hypothesis testing with data processing using Eviews software version 12, and classical assumption tests were the methods used for hypothesis testing. Tax avoidance is impacted by Institutional Ownership, Capital Intensity, and Sales Growth all at once, according to the findings of the simultaneous hypothesis test. The findings of the partial hypothesis testing indicate that tax avoidance is not affected by capital intensity or institutional ownership, but it is affected by sales growth.
Pengaruh Sustainability Report Disclosure dan Audit Tenure terhadap Nilai Perusahaan pada Sektor Energi Tahun 2020–2024 Naccir Sidabutar; Valentine Siagian; Judith Tagal Gallena Sinaga
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.v5i2.7275

Abstract

This study was conducted to examine the effect of Sustainability Report and Audit Tenure disclosure on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The approach used was a quantitative method using secondary data collected through annual reports, selected reports, and company audit reports. A purposive sampling technique was applied with the criteria of energy companies listed on the IDX during the study period. Data analysis included descriptive statistics, normality tests, multiple linear regression tests, multicollinearity tests, partial tests, and simultaneous tests to obtain a comprehensive picture of the relationship between the research variables. The results of the study proved that sustainability report disclosure had a significant and negative effect on company value, while audit tenure had no significant effect on company value. These findings emphasize the importance of transparency in financial reporting and independent audit policies to strengthen investor confidence, as well as the need for companies to balance the costs of implementing a decommissioning program with the economic benefits generated in the long term to support company performance.
Akuntabilitas dan Transparansi Keuangan Madrasah dalam Perspektif Manajemen Keuangan Modern dan Prinsip Syariah Kholis Al Arifuttaqi; Mambaul Ngadhimah
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.v5i2.7306

Abstract

This study analyzes the integrative model of financial accountability and transparency in a pesantren-based educational institution by examining the synthesis between Islamic principles and modern financial management. Employing a qualitative case study design at MA Miftahussalam Slahung Ponorogo, data were collected through in-depth interviews, participant observation, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that financial accountability practices in the madrasa extend beyond compliance-based accountability commonly found in general educational institutions and evolve into value-based accountability rooted in the principles of amanah (trustworthiness), ‘adl (justice), shura (deliberation), and mas’uliyyah (transcendental responsibility). While modern financial management instruments such as participatory budgeting, systematic bookkeeping, and internal auditing are adopted, their implementation is infused with spiritual consciousness, forming a pattern of double accountability managerial accountability to stakeholders and spiritual accountability to God. However, the study also reveals a structural gap between strong moral capital and limited technical capital, particularly in digital reporting systems and human resource capacity. These findings demonstrate that spirituality does not substitute professionalism; rather, both dimensions must be structurally and substantively integrated to produce a governance model that is responsive to contemporary public accountability demands while remaining consistent with Islamic ethical foundations.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Kinerja Sosial terhadap Pengungkapan Keberlanjutan pada Perusahaan ESG Quality 45 Yudan Hartawan; Acep Komara; Mada Purwanto W. N
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.v5i2.7312

Abstract

This research is motivated by the persistently low quality of corporate sustainability disclosure in Indonesia, despite the growing global trend of non-financial reporting. Drawing on the Legitimacy Theory framework, this study aims to analyze the influence of Accounting Information System utilization and corporate social performance on the level of sustainability disclosure. The study employed a quantitative approach using multiple linear regression on companies included in the IDX KEHATI ESG Quality 45 index for the 2021–2024 period. The sample was selected using purposive sampling to obtain representative data. The analysis shows that both Accounting Information Systems and social performance have a positive and significant impact on sustainability disclosure, with social performance being the most dominant variable in driving corporate information transparency. These findings indicate that optimizing technology-based information systems and a demonstrated commitment to social responsibility can enhance the quality of sustainability reporting, making it more credible and accountable. Therefore, integrating accounting technology and strengthening social performance are fundamental strategies for encouraging more sustainable reporting practices in public companies in Indonesia to meet stakeholder expectations.
Pengaruh Intellectual Capital, Good Corporate Governance, Leverage dan Profitabilitas terhadap Nilai Perusahaan Ika Laely Rahmawati; Sri Mulyani
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.v5i2.7353

Abstract

This study aims to analyze the relationship between intellectual capital, good corporate governance, leverage, and profitability with company value. This study uses a quantitative method with secondary data collected from company financial reports available on the Indonesia Stock Exchange. The research sample consists of 71 non-cyclical sector companies. The analysis uses panel data processed with SPSS26. The results show that intellectual capital has no effect on company value, nor does good corporate governance have a significant effect on company value. Furthermore, leverage has a positive effect on company value, and profitability has a positive effect on company value. These findings emphasize the importance of optimizing leverage and profitability as key instruments for increasing company value. This also aims to evaluate good corporate governance policies in order to build market confidence without becoming a burden of administrative procedures. In addition, this study can be a reference for management to balance debt management and profit creation in order to maintain a positive market perception.
Analisis Common Size dan Du Pont untuk Menilai Kinerja Keuangan PT Ciputra Development Tbk Periode 2020-2024 Wita Dwi Handayani; Thoyibatun Nisa; Era Yudistira; Norta Idaman
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.v5i2.7361

Abstract

This study aims to assess the financial performance of PT Ciputra Development Tbk for the 2020–2024 period using Common Size Analysis and the Du Pont System. This study applies quantitative descriptive analysis with secondary data in the form of financial reports published by the Indonesia Stock Exchange. Common Size Analysis is used to examine the structure and composition of financial reports, while the Du Pont System is used to analyze profitability through Net Profit Margin, Total Asset Turnover, and Return on Investment. The results show that the company's asset structure and capital tend to improve, indicated by an increase in the proportion of current assets and equity and a decrease in long-term liabilities. NPM shows quite good performance and is relatively stable above 20%, but TATO is still low, indicating that asset utilization is not optimal. As a result, ROI has decreased by an average of 4.54% and is still below the industry standard. Overall, the company's financial performance is quite stable, but operational efficiency and asset optimization need to be improved to be able to generate a maximum return on investment.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing pada UMKM Konveksi di Nganjuk Nabila Intan Pramesti; Diah Anugrah Sharasanti
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.v5i2.7365

Abstract

This research was conducted with the aim of analyzing and evaluating the calculation of the cost of goods manufactured using the job order costing method in the convection industry in Nganjuk. The background of this research is that so far, convection MSMEs have calculated the Cost of Goods Sold in a simple way, namely by adding the purchase of raw materials (direct materials) with direct labor costs and factory overhead costs (indirect materials) of 10% of the total sum of raw materials and labor wages. Data collection techniques used include direct observation, interviews, and analysis of transaction evidence. Data analysis was carried out with a descriptive approach, namely describing the facts of the calculation of COGS that have been carried out by convection MSMEs, then a more in-depth analysis was carried out. In the production process of 240 shirts, 480 pants, and 13 vests, the cost of goods manufactured by the company was Rp. 124,713 per shirt, Rp. 115,617 per pants, and Rp. 102,105 per vest, respectively. Meanwhile, the cost of goods manufactured using the job order costing method is Rp. 143,456 per shirt, Rp. 119,346 per pair of trousers, and Rp. 146,123 per vest. This difference arises because the garment SME applies a 10% rate of raw material costs and direct labor costs in calculating factory overhead costs, while in the job order costing method, production costs that directly affect the product are calculated in more detail.
Earning Per Share dalam Memoderasi Intellectual Capital dan Return On Asset terhadap Nilai Perusahaan Setyowati Setyowati
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.v5i2.7370

Abstract

This study explores whether Earnings per Share (EPS) plays a role in shaping how Intellectual Capital (IC) and Return on Assets (ROA) influence firm value in the banking sector over the 2018 2022 period. It focuses on nine BUKU 4 banks listed on the Indonesia Stock Exchange (IDX) and relies on secondary data. A quantitative approach is applied, with analysis carried out using Partial Least Squares (PLS) through SmartPLS 4. The findings show that ROA has a positive and significant effect on firm value, indicating that stronger profitability tends to be followed by higher market valuation. In contrast, EPS is found to have a negative and significant direct effect on firm value. When examined as a moderating variable, EPS strengthens the relationship between intellectual capital and firm value, suggesting that higher earnings can amplify the contribution of intangible resources. However, EPS weakens the effect of ROA on firm value, as reflected in its negative and significant moderating role. Overall, these results point to the nuanced role of EPS beyond its direct impact in shaping how internal capabilities and financial performance are translated into firm value within large Indonesian banks.

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