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Romindo
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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 314 Documents
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Impelementasi Green Accounting pada Asta Medical dengan Balutan Tri Hita Karana Ni Kadek Cahya Dwi Utami; Made Andy Pradana Sukarta; Ida Bagus Gede Dananjaya; Ni Wayan Lady Andini; I Gede Nata Mintara
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9207

Abstract

Sustainability concerns are relevant in the healthcare sector, as clinics not only deliver medical services but also generate environmental impacts through medical waste, energy consumption, and disposable material use. These environmental costs are often embedded within general operating expenses without systematic identification, creating risks of inefficiency and weak accountability. This study analyzes the implementation of green accounting at Asta Medical Clinic in Bali using Tri Hita Karana, a local philosophy emphasizing harmony among the spiritual (parahyangan), social (pawongan), and environmental (palemahan) dimensions, and interprets the findings through legitimacy, stakeholder, and institutional theories. A descriptive qualitative case-study approach was used, combining semi-structured interviews with three informants, direct observation, and documentation analysis for triangulation. The findings show that the clinic has practiced elements of green accounting informally: environmental costs related to medical waste, energy, water, and disposable supplies are recognized and measured, but remain merged with general operating costs rather than classified, presented, and disclosed separately. Tri Hita Karana values are reflected in daily religious rituals and ethical service standards (parahyangan), waste-management and energy-efficiency practices (palemahan), and social programs for staff, patients, and the community (pawongan). The main barriers are the absence of a structured environmental-cost system and formal internal policy. A dedicated environmental-cost chart of accounts, with proposed journal entries and account codes under SAK EP (Indonesia's financial accounting standard for private entities), and a simple sustainability report are recommended.
Meningkatkan Kualitas Audit melalui Kompetensi, Independensi, dan Pengalaman Kerja Auditor: Studi Empiris pada Kantor Akuntan Publik di Jakarta Pusat Tikkos Sitanggang; Adelia Ambarwati; Juan Moses Viztardo Sitanggang; Cornelliuz Yosavhat Sitanggang
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9209

Abstract

This study aims to empirically analyze the influence of auditor competence, auditor independence, and auditor work experience on audit quality at Public Accounting Firms (KAP) in Central Jakarta. A quantitative approach was employed, utilizing primary data obtained through questionnaires distributed to auditors at Public Accounting Firms in Central Jakarta. Purposive sampling was used to select the sample, resulting in 52 respondents who met the study's criteria. The collected data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that auditor competence and work experience have a positive effect on audit quality, whereas auditor independence does not. Based on these findings, Public Accounting Firms are encouraged to continuously enhance auditor competence through continuing professional education, training, professional certification, and opportunities to engage in diverse audit assignments to enrich work experience. Although auditor independence was not found to have a significant effect in this study, the principle of independence must still be upheld as a cornerstone of professional ethics.
Analisis Pengendalian Internal dan Sistem Informasi Akuntansi pada Poesis Coffee di Pontianak Dika Theresia; Syarbini Ikhsan; Juanda Astarani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9259

Abstract

This study aims to analyze how internal control and accounting information systems can operate effectively amid the phenomenon of job multitasking and direct owner involvement in micro-businesses. The object of this research is Poesis Coffee, a micro-scale coffee shop in Pontianak. The method used is a qualitative approach with a case study design, employing data collection techniques such as semi-structured interviews and direct field observations. Data were critically analyzed using pattern matching based on the five components of the COSO internal control framework, Stewardship Theory, and Agency Theory. The research findings reveal that despite an unintegrated hybrid system architecture and the absence of formal segregation of duties, operational risks are cushioned. This phenomenon is driven by adaptive compensating controls through the functional delegation of the owner and a strong culture of employee moral accountability, reflecting stewardship behavior alongside structural vulnerabilities such as single-user system restrictions. In conclusion, the case of Poesis Coffee demonstrates that the synchronization between an adaptive, simple information system and trust-based informal control mechanisms offers a localized framework to reinforce transaction validation under severe resource constraints
Praktik Pencatatan Keuangan UMKM Kuliner Berbasis SAK EMKM di PIK 2 Tangerang Azza Billa Amanda; Peter Rajagukguk
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9295

Abstract

This research is motivated by the low quality of financial recording among culinary MSMEs and the gap between SAK EMKM standards and field practices, particularly in the PIK 2 area which has never been studied before. This study aims to analyze financial recording practices, measure the gap between normative requirements and actual realities, and identify the contributing factors and obstacles faced by culinary MSMEs in the PIK 2 area, Tangerang Regency. The method used is Concurrent Embedded Design (CED), combining quantitative questionnaires from 41 respondents and qualitative interviews with 7 informants. The results show that recording practices are hybrid: income is automatically recorded via QRIS, but cash expenditures are recorded manually and incompletely due to negligence Although 83% of respondents rate their finance separation as good, 5 of 7 informants have not separated personal and business finances. 78% of respondents prepare simplified income statements and 88% prepare simplified balance sheets, but both are not in accordance with SAK EMKM standards, while understanding of CALK is only 29%. The main contributing factors are lack of understanding of SAK EMKM, absence of training from area management, and lack of external pressure. This study recommends QRIS-integrated digital recording applications and continuous mentoring

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