cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rendra Arief Hidayat
Contact Email
rendrahidayat@unesa.ac.id
Phone
+6287715468386
Journal Mail Official
akunesa@unesa.ac.id
Editorial Address
https://journal.unesa.ac.id/index.php/akunesa/Editorial_Team
Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Akuntansi AKUNESA
Published by Universitas Negeri Surabaya
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa Indonesia dan Bahasa Inggris.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 149 Documents
 11   12   13   14   15 
Symbolic Systems or Real Solutions? Examining the Gap Between Digital Transparency and Corruption Prevention in Surabaya Novinda Kurnia Ichsanti
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p76-86

Abstract

The tendency of irregularities in the management of local government operational expenditures is one of the nodes prone to corruption that is often undetected by conventional control systems. This study aims to evaluate the effect of implementing an online-based whistleblowing system on the effectiveness of internal control and corruption prevention efforts in Surabaya City Government during the 2023-2024 fiscal year. This research adopts a quantitative approach with a descriptive-explanatory design, using secondary data collected from SPIP reports, APIP capabilities, corruption control effectiveness index (IEPK), MCP scores, and WBS system outputs. Analysis was conducted using descriptive statistical methods through SPSS, but inferential testing could not be carried out due to the limited number of observations (N=1) and the absence of data variation. The results show that although the WBS system has been actively used with a report completion rate of 61.2% and internal control indicators at the “Defined” level, procurement findings worth IDR 25.6 billion were still found by BPK. This finding indicates a gap between administrative performance and implementation reality. The implications of this study emphasize the need to strengthen the integration of data-based monitoring systems and reformulate more adaptive operational expenditure controls.
The Effect of Net Interest Margin, Fee-Based Income, and Operating Expenses on Profitability in Banking Subsector Companies for the 2022-2024 Period Deska Dila, Natazya; Permadi Karpriana , Angga
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Profitability reflects a company's ability to gain profits in a sustainable manner and is a benchmark for assessing financial health. This research is to analyze the influence of net interest margin (NIM), cost-based income (FBI) and operational cost efficiency (BOPO) on profitability as measured by ROA in banking subsector companies listed on the IDX. The total data sample is 105, with the sampling method namely purposive sampling. Data were analyzed using multiple linear regression techniques and processed using SPSS software. Partially, NIM positively and significantly influences ROA, FBI positively but not significantly influences ROA, and BOPO negatively and significantly influences ROA. Meanwhile, simultaneously, these three variables are proven to influence ROA significantly.
Realize Sustainable Corporate Values: Integration of Green Accounting, Corporate Social Responsibility, and Profitability with Good Corporate Governance as A Moderation Dina Rahayu; R.A Widyanti Diah Lestari; Sumantri
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p143-154

Abstract

This research aims to figure out how using green accounting, putting corporate social responsibility (CSR) into practice, and making money affects how much a business is worth in the long run. Good corporate governance (GCG) can either increase or decrease this effect. This study starts with the idea that companies keep track of their money in old-fashioned ways, but they should be more careful and think about long-term sustainability. This study uses a method that looks at cause and effect using numbers. It gathers data from the yearly reports of manufacturing companies on the Indonesia Stock Exchange from 2019 to 2023. Businesses were chosen through a specific sampling method, and the information was examined using panel data regression with STATA 17 software. The findings from the analysis indicate that green accounting and corporate social responsibility contribute significantly to a company's worth. However, the amount of profit does not have a big impact. The research also discovered that GCG can enhance the influence of green accounting and CSR on a company's worth, but it does not increase the effect on profitability. Overall, this research emphasizes the importance of integrating environmental and social dimensions into business strategy to achieve sustainable firm value, with good corporate governance serving as an essential pillar.
Analysis of Factors Influencing Corporate Social Responsibility Disclosure moderated by Profitability in Energy Companies Zega, Euriver; Satriawan, Bambang; Robin
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to assess the contribution of company size, Good Corporate Governance, and leverage to Corporate Social Responsibility practices, as well as evaluate the role of profitability as a moderator. A total of 11 energy sector companies were used as observation units in this study that have gone public and registered on the IDX from 2019 to 2023, with a total of 55 observations. The analysis was carried out through the application of panel data regression analysis and moderation interaction tests. Data analysis in this study shows that the size of the company, the portion of shares owned by the institution and management, and the role of the audit committee do not contribute significantly to CSR disclosure. On the contrary, the board of commissioners and leverage have proven to have a significant positive effect. Profitability acts as a moderator that weakens the influence of business scale aspects, managerial shareholding, and board of commissioners' authority, but strengthens the impact of the existence of an audit committee on corporate social responsibility disclosure. No moderation effect was found on the relationship between institutional ownership and leverage and CSR. The findings of this study indicate that the role of profitability moderation is selective, depending on the aspects of corporate governance and financial structure.
Improving Tax Compliance Through E-Filing as a Moderating Variable Beni Hartono; R.A. Widyanti Diah Lestari
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research was conducted to examine how tariffs, sanctions, and awareness affect compliance and e-filing as a moderator. This study is included in the quantitative model. The population includes educators at a foundation engaged in education in Batam City. Purposive sampling based on specific criteria was used, resulting in 171 respondents. Data analysis used SmartPLS version 4.0.9 for the measurement model, structural model, and model goodness. The study shows that tariffs, sanctions, and awareness positively and significantly affect tax compliance. However, e-filing does not strengthen the effect of tariffs on compliance. In addition, the results show that e-filing has the ability to increase the effect of awareness and sanctions on compliance.
Factors That Detect Fraud Accounting With Time Pressure As Moderation in Educational Units in Indonesia Nestiti, Indri Gemi; Robin; Lestari, R. A. Widyanti Diah
Jurnal Akuntansi Vol 14 No 01 (2025): AKUNESA (September 2025).
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n01.p155-170

Abstract

Fraud in the field accountancy is actions taken​ Because existence intention or desire For get profit from circumstances , which then result in occurrence manipulation in report finance , as well as practice corruption or abuse assets . The meaning of studies This is evaluate elements that provide impact on fraud accountancy with pressure time as moderating factors in institutions​ education in Indonesia. Approach quantitative implemented as method research , while method survey utilized as method For take sample . Data collected with Distributed 120 questionnaires . Data analysis used the SmartPls program . According to results testing that has been implemented , researchers identify that strength system internal control and values organization influence action cheating accounting . On the other hand , the balance reward as well as personal ethics​ own effect against accounting fraud . Furthermore results other show that pressure time No can moderate variables suitability compensation , ethics personal , efficiency system control , institutional culture to deviation reporting . Based on assessment R2 value , Compensation influence occurrence fraud accounting , ethics individual , effectiveness internal control , as well as culture organization , with pressure time play a role as moderator variables that provide contribution of 21.7%. While 78.3% of the influence from contribution outside .
Analysis of Fundamental Factors and Systematic Risk on Stock Prices through Company Value in Mining Sector Companies on The Indonesia Stock Exchange Simanjuntak, Luciana Kartini; Wibisono, Chablullah; Satriawan, Bambang
Jurnal Akuntansi Vol 14 No 01 (2025): AKUNESA (September 2025).
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n01.p171-187

Abstract

This study aims to analyze the analysis of fundamental factors and systematic risk on stock prices through company value as an intervening variable in mining sector companies on the Indonesia Stock Exchange in this connection research on mining sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The research method used is a quantitative approach with multiple linear regression analysis techniques and moderated regression processed using stata software. The results of the study indicate that ROA and PER have a positive and significant effect oni stocki prices, while DER and systematic risk do not have a significant effect. Simultaneously the four variables contribute significantly to stock price variations with an adjusted R² valuei of 15.3%. When the company value is entered as an intervening variable the adjusted R² value increases to 33.8%. The conclusion of this study confirms that fundamental factors and systematic risk are the main determinants in  creating stock prices, and their effectiveness depends on the company's ability to deal with systematic risks.
The Influence of Financial Performance and Macroeconomic Factors on Price to Book Value in Property and Real estate Companies in Indonesia Pardede, Abet Alpha; R.A. Widyanti Diah Lestari; Nolla Puspita Dewi; Sumantri
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research is to assess the contribution of several financial indicators on market valuation of the firm. The company's financial setup is represented as quantified by the proportion of debt to equity, through the Equity Ratio (DER). A company's liquidity is reflected through the Current Ratio (CR), while profitability is indicated as Return on Equity ((ROE). The effects of these financial indicators on firm valuation are analyzed using Price to Book Value (PBV) as an indicator of market valuation. Additionally, this analysis looks into the importance of inflation functioning as an interaction variable that may affect the interactions among those financial metrics. The analysis draws upon data from 52 companies operating spanning the property and real estate market, whose shares were actively traded on the national trading exchange of Indonesia during the 2019–2023 period. The analytical framework employs panel data regression utilizing the Random Effect Model (REM), supported by interaction testing to evaluate moderation effects. The findings reveal that DER exerts a positive and statistically substantial effect on Price to Book Value, particularly for firms categorized as undervalued. In contrast, CR exhibits a negative effect, while ROE does not show a significant correlation with the company’s value. Moreover, inflation serving as a moderating factor in the relationship among financial ratios and the value of undervalued firms.
Quality Drivers of Local Government Financial Reports: Examamining the Moderating Role of Information Technology in Bintan Regency Giantoro Rudiman; Chablullah Wibisono; Bambang Satriawan; R.A Widyanti Diah Lestari; Adi Budiarso
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The assessment results of government financial statements in Indonesia remain a concern for academics, practitioners, and researchers. Although the WTP opinion is the highest rating from the Indonesian Audit Board on Local Government Financial Statements, problems persist, such as errors in presentation that do not comply with SAP, weak internal control systems (SPI), and recurring findings despite follow-up actions outlined in the TLRHP report. The achievement of WTP reflects the quality of financial reports prepared by central and regional governments, yet challenges remain in ensuring consistency and compliance. This study aims to examine the influence of SAP implementation, human resource quality, and SPIP on the quality of local government financial reports, with information technology as a moderating variable, focusing on Bintan Regency. Using a quantitative method supported by descriptive analysis and data triangulation, data were obtained through questionnaires and interviews with 140 respondents from 39 regional agencies. Smart PLS Version 4.0 software was applied for analysis. The results show that SAP, SPIP, and information technology positively and significantly affect the quality of LKPD in Bintan Regency. In contrast, human resource quality has a negative and insignificant effect. Moreover, information technology moderates the effect of SAP on LKPD quality but does not moderate the influence of human resource quality and SPIP.

Page 15 of 15 | Total Record : 149

 11   12   13   14   15 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 14 No 01 (2025): AKUNESA (September 2025). Vol 14 No 1 (2025): AKUNESA (September 2025) Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress Vol 12 No 3 (2024): AKUNESA (Mei 2024) Vol 12 No 2 (2024): AKUNESA (Januari 2024) Vol 12 No 1 (2023): AKUNESA (September 2023) Vol 11 No 3 (2023): AKUNESA (Mei 2023) Vol 11 No 2 (2023): AKUNESA (Januari 2023) Vol 11 No 1 (2022): AKUNESA (September 2022) Vol 10 No 3 (2022): AKUNESA (Mei 2022) Vol 10 No 2 (2022): AKUNESA (JANUARI 2022) Vol 10 No 1 (2021): AKUNESA (SEPTEMBER 2021) Vol 9 No 3 (2021): AKUNESA (MEI 2021) Vol 9 No 2 (2021): AKUNESA (JANUARI 2021) Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020) More Issue