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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 293 Documents
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Analisis Biaya Produksi dalam menentukan Harga Jual Pada Usaha Tahu Mas Boy Kota Langsa Zulhilmi Zulhilmi; Ryanda Saputra; Desyana Putri; Ulfa Utari
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.v5i2.7349

Abstract

This study aims to analyze the calculation of production costs and determining selling prices at the Tahu Mas Boy Business in Langsa City using the full costing method. The problem faced by MSMEs, especially the tofu industry, is the lack of understanding in calculating accurate production costs, so that selling prices are often inaccurate and have an impact on low profitability and inaccurate profit and loss calculations of a business. The research method used is a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. Data analysis was carried out by comparing the calculation of the cost of production according to the company with the calculation using the full costing method. The results showed that the calculation of the cost of production using the full costing method produced a higher value than the calculation made by the Tahu Mas Boy Business. The results of the data analysis obtained according to the calculation of the Tahu Mas Boy Business of IDR 162 per piece, while using the full costing method it was IDR 179 per piece. According to the cost of production calculated by the Tahu Mas Boy Business, the selling price of large tofu is IDR 210, while according to the cost of production calculated using the full costing method, the selling price is IDR 228. There is a difference in the selling price per piece for tofu sold of IDR 18.
Optimalisasi Beban Pajak Wajib Pajak Orang Pribadi melalui Pemilihan Status Perpajakan Made Andy Pradana Sukarta; I Dewa Agung Nanditiya Putra; Ni Kadek Cahya Dwi Utami; I Wayan Adnyana; I Gede Nata Mintara
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.v5i2.7378

Abstract

This study aims to analyze the optimization of individual income tax (PPh) burden through the selection of tax filing status, namely joint filing (KK) and separate filing (PH/MT), in the Indonesian taxation system. The research employs a descriptive quantitative approach using a comparative simulation method based on variations in income distribution between spouses. The data used are secondary data derived from prevailing tax regulations, including progressive income tax rates and non-taxable income thresholds (PTKP). The results indicate that the efficiency of tax status selection is conditional. In cases where the wife earns income from a single employer, joint filing (KK) is more advantageous, as the wife’s income is treated as effectively final and does not significantly increase the progressive tax burden. Conversely, when income is derived from multiple sources or includes non-final income components, the difference between joint and separate filing tends to be insignificant in terms of tax payable. These findings highlight that the choice of tax filing status should be determined analytically by considering income structure, marginal tax rates, and applicable tax regulations. This study contributes both practically, by providing guidance for taxpayers in optimizing their tax burden, and theoretically, by enriching the literature on individual tax planning strategies.
Dampak Implementasi PSAK 73 terhadap Kebijakan Pembayaran Dividen Kas: Peran Moderasi Leverage Yesi Angraini; Liza Alvia
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.v5i2.7412

Abstract

This study analyzes the impact of PSAK 73 implementation on dividend payout with leverage as a moderating variable in Indonesia Stock Exchange (IDX) retail companies. PSAK 73, effective since January 2020, transformed lease accounting to an on-balance sheet treatment, potentially affecting dividend decisions. Secondary data from 21 retail companies (2020-2024) yielded 105 observations, analyzed using multiple linear regression and moderated regression analysis (MRA). PSAK 73 was proxied by lease liability, dividend payout by Dividend Payout Ratio (DPR), and leverage by Debt to Equity Ratio (DER). Results indicate that PSAK 73 implementation has a significant negative effect on dividend payout (p-value = 0.001), suggesting that increased lease liabilities prompt management to reduce dividends to maintain financial stability. Leverage significantly moderates this relationship (p-value = 0.029 < 0.05), with a positive coefficient that weakens the negative effect of PSAK 73 implementation on cash dividends. Empirically, these findings support Pecking Order and Agency Theories, where companies prioritize internal funding and use lease liabilities to mitigate agency problems. This study contributes to broadening the understanding of the impact of the PSAK 73 lease accounting standard change on cash dividend policies in retail subsector companies listed on the IDX from 2020-2024.
Tata Kelola Perusahaan, Kinerja Keuangan, dan Penghindaran Pajak: Studi Pada Sub Sektor Makanan dan Minuman (2022–2024) Widia Octari Diliana; Eve Ida Malau; Anindya Septisuwendani; Hardo Aprilio
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.v5i2.7419

Abstract

This study aims to analyze the effect of corporate governance and financial performance on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Corporate governance is measured using the proportion of independent commissioners and audit committees, while financial performance is proxied by Return on Assets (ROA). The study uses a quantitative approach with a purposive sampling technique, resulting in 30 companies as the sample with a total of 90 observations. Data analysis is conducted through multiple linear regression and is complemented by classical assumption tests to ensure that the model meets statistical requirements. The results show that independent commissioners have no effect on tax avoidance, while audit committees and ROA have a significant effect on tax avoidance. Simultaneously, the three independent variables are proven to influence tax avoidance. These findings provide the latest empirical evidence regarding the role of corporate governance and profitability in influencing tax avoidance in the food and beverage sub-sector and are expected to serve as a consideration for stakeholders in improving tax transparency, oversight, and compliance.
Pengaruh Arus Kas Operasi, Leverage dan Pertumbuhan Laba terhadap Kualitas Laba Indawati Indawati; Rif’atul Huda
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.v5i2.7424

Abstract

This study aims to analyze the effect of operating cash flow, leverage, and earnings growth on earnings quality in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from the companies’ published annual financial statements. The sample selection is conducted using purposive sampling based on specific criteria relevant to the research objectives. The analytical method applied is panel data regression with the selection of the Common Effect Model (CEM) after conducting appropriate model selection tests. The results indicate that, partially, operating cash flow and leverage have a positive and significant effect on earnings quality. This suggests that a company’s ability to generate cash from its operational activities and manage its capital structure plays an important role in determining the quality of its earnings. Meanwhile, earnings growth does not have a significant effect on earnings quality, indicating that an increase in earnings does not necessarily reflect higher earnings quality. However, simultaneously, operating cash flow, leverage, and earnings growth are found to have a significant effect on earnings quality. These findings imply that earnings quality is more influenced by operational performance and financing structure rather than earnings growth alone. Therefore, this study is expected to contribute to the development of accounting literature and serve as a consideration for investors and management in making more informed economic decisions.
Keadilan Distributif dan Prosedural: Kunci Kepuasan Kerja dalam Arsitektur Remunerasi Sanawi Sanawi; Ilham Hibatullah; Muhamad Lulu Kamaludin; Trisna Taufik Darmawansyah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7291

Abstract

This study aims to analyze the influence of distributive justice and procedural justice on job satisfaction of UIN Sultan Maulana Hasanuddin Banten employees in the Public Service Agency (BLU) remuneration scheme. Using a quantitative approach, a sample of 83 employees was purposively selected. The research instrument adopted the Colquitt scale and organizational behavior indicators with a Likert scale of 1–5. Data quality testing results showed all items were valid and reliable. The classical assumption test was met without multicollinearity or heteroscedasticity constraints. Multiple linear regression analysis produced the equation: Y = 19.966 + 0.215X1 + 0.202X2. Partially, both variables had a significant effect (p < 0.05). Simultaneously, the model proved significant (F = 8.135; p = 0.001) with an R2 value of 0.169, indicating a 16.9% contribution of the justice variable to job satisfaction. These findings confirm that job satisfaction is influenced by outcome justice (performance-based remuneration) and process justice (transparency and consistency of rules). Managerial recommendations include strengthening two-way communication, ensuring accurate performance data, and fostering participatory policy correction mechanisms. This research expands the literature on organizational justice at State Islamic Religious Universities (PTKIN) and provides direction for further research.
Pengaruh Kepatuhan Laporan Keuangan, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Pencegahan Fraud Pengelolaan Dana Desa : Studi Empiris pada Pemerintah Desa di Kecamatan Malaka Barat Valerianus Bria; Fitriana Fitriana; Zaenal Aripin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7383

Abstract

Village fund management in Indonesia still faces serious challenges due to high levels of fraud, including corruption, fraudulent statement, and asset misappropriation. This situation requires more effective prevention systems based on transparency, accountability, and digitalization. This study aims to examine the influence of Financial Reporting Compliance, Information Technology Utilization, and Internal Control on Fraud Prevention in Village Fund Management. The research was conducted in Malaka Barat District using a quantitative approach and Structural Equation Modeling–Partial Least Squares (SEM-PLS). A total of 96 respondents, consisting of village heads and village officials from 12 villages, were selected through purposive sampling, based on their active involvement in managing village funds. The findings reveal that Financial Reporting Compliance and Information Technology Utilization significantly affect Fraud Prevention, while Internal Control does not show a statistically significant effect. Nevertheless, the effect size (f²) indicates that Internal Control contributes moderately at a structural level. These results suggest that reporting practices and digitalization serve as key drivers in building an effective fraud prevention system within village governance. This study contributes theoretically to the development of fraud prevention models in the public sector and offers practical recommendations for village governments to strengthen reporting mechanisms and optimize the use of information technology.
Pengaruh Good Corporate Governance Terhadap Pemilihan Auditor (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) M. Bassu Airlangga; Tertiarto Wahyudi; Emylia Yuniarti; Nilam Kesuma
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7392

Abstract

This study examines the importance of auditing in ensuring transparency and credibility of financial statements and highlights inconsistencies in prior findings regarding the influence of Good Corporate Governance (GCG) on auditor selection. The objective is to analyze the effect of board structure, institutional ownership, ownership structure, firm risk, and firm size on auditor choice in manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a quantitative approach with a causal design using panel data derived from secondary sources. Data were analyzed using logistic regression to test the effect of independent variables on auditor selection as a dummy variable. The results show that board structure, institutional ownership, and firm size have a positive and significant effect on auditor selection. Conversely, ownership structure has no significant effect, while firm risk shows a significant negative effect on the likelihood of choosing Big Four auditors. The model demonstrates good predictive ability and explains 42% of the variation in auditor selection decisions. In conclusion, not all GCG mechanisms consistently influence auditor selection, as internal company characteristics remain key determinants in audit decisions.
Governing AI in Management Accounting: Evidence from an Emerging Industrial Economy Martius Martius; M. Iqbal Yusuf Conoras; Desti Asfina
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7415

Abstract

The increasing use of artificial intelligence (AI) in management accounting offers significant potential for improving information quality while simultaneously raising concerns about accountability and managerial decision discipline, particularly in emerging industrial contexts. This study aims to explore in depth how AI governance is practiced within management accounting systems and how management control mechanisms frame AI use to support accountability and organizational value creation. The study draws on the literature on management accounting digitalization, AI governance, and management control theory. A qualitative case study approach was employed in the Batam industrial area, using semi-structured interviews, internal document analysis, and limited observation, with data analyzed through thematic analysis. The findings indicate that AI is predominantly positioned as decision support rather than a decision driver, enhancing managerial sensemaking while preserving human judgment through decision ownership, review routines, and documentation. These results suggest that the value of AI in management accounting depends less on technological sophistication and more on the maturity of governance and control mechanisms that ensure disciplined and accountable decision-making.
Pengetahuan Akuntansi dan Penggunaan E-Commerce dalam Mendukung Pertumbuhan UMKM Asri Fadila Putri; Isna Ardila
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7461

Abstract

This research study aims to examine and understand accounting knowledge and the use of e-commerce in supporting the growth of MSMEs in East Medan District. The implementation uses a qualitative perspective focused on associative relationship patterns between variables. The study population consisted of 448 MSME actors or owners who run food and beverage business units located in East Medan District. The research sample was selected purposively by referring to a number of considerations and certain criteria and obtained a total of 83 MSME actors, with the number of samples calculated using the Slovin formula. The data in this study were collected through the distribution of questionnaire instruments to respondents. Furthermore, the data were processed and analyzed using a descriptive statistical approach and multiple linear regression analysis, which was also supported by testing the validity, reliability, classical assumptions, partial tests, simultaneous tests, and the magnitude of the contribution of variables that play a role in the influenced variables. The arrangement and analysis of data in this study were carried out using SPSS version 31.00. Partially, the research shows that accounting knowledge has a significant positive contribution to the growth of MSMEs in East Medan District. Furthermore, the use of e-commerce has also been shown to have a directional and meaningful impact on the growth of MSMEs in East Medan District. Simultaneously, mastery of accounting knowledge and the use of e-commerce have shown a directional and significant influence on the growth of micro, small, and medium-sized enterprises in East Medan District.

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