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Andi Sri Wahyuni
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Jurusan Akuntansi Politeknik Negeri Ujung Pandang Jalan perintis Kemerdekaan KM. 10 Makassar, 90245, Telpon (0411) 585367-585368 psw. 142,Fax (0411) 586043 HP/WA : 085341576457 / 085964304623 Email : akunsika@poliupg.ac.id
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INDONESIA
AKUNSIKA: Jurnal Akuntansi dan Keuangan
Published by Politeknik Negeri Ujung Pandang
ISSN : 27223701     EISSN : 27223590     DOI : http://dx.doi.org/10.31963/akunsika.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: Jurnal Akunsika mempublikasikan tulisan yang diangkat dari hasil penelitian lapangan atau telaah pustaka di bidang akuntansi dan/atau keuangan. Scope: Financial Accounting (Akuntansi Keuangan) Management Accounting (Akuntansi Manajemen) Auditing (Audit) Information System (Sistem Informasi) Public Sector Accounting (Akuntansi Sektor Publik) Accounting Education (Pendidikan Akuntansi) Behavior Accounting (Akuntansi Perilaku) Islamic Accounting and Financial Management (Akuntansi dan Manajemen Keuangan Islam) Corporate Governance (Tata Kelola Perusahaan) Corporate Social Responsibility (Pertanggungjawaban Sosial Perusahaan) Fraud and Forensic Accounting (Akuntansi Kecurangan dan Forensik) Ethics and Professionalism Corporate Finance Taxation Capital Market Banking Sustainability Reporting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
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Search results for , issue "Article In Press July 2025" : 4 Documents clear
Analysis of Coretax System Implementation at the Abdul Rachman Tax Accountant and Consultant Services Office: Technology Acceptance Model Approach Wayra, Hariko; Dwi Fionasari
AKUNSIKA: Jurnal Akuntansi dan Keuangan Article In Press July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5474

Abstract

Based on the Decree of the Minister of Finance Number KMK-885/KMK.03/2016 on the Establishment of the Tax Reform Team (Reform Team) tasked with reforming the tax system in Indonesia, the coretax system was created. Coretax or Coretax Administration System, is a technology-based system that modernizes the management of tax administration through the application of more sophisticated information technology. The research method used is a qualitative method conducted at the Abdul Rachman Tax Accountant and Consultant Services Office. Data will be obtained by conducting direct interviews with the leadership and 2 staff at KJA and KKP Abdul Rachman regarding the coretax system that has been operated with the triangulation analysis method. The results of the study show that the implementation process of the Coretax system is carried out in stages through simulation activities, training, workshops, and internal adaptation. However, substantive challenges were also found, such as system instability, failures in the creation of billing codes, data insynchronization between Coretax and Webinvoice, as well as system features that have not worked optimally, such as errors when editing tax invoices that have been uploaded. These technical issues have a direct impact on operational activities, lead to delays in client reporting, and in some cases pose a risk of late sanctions. This study uses TAM (Technology Acceptance Model) as an analysis tool by grouping the interview findings into two main constructs, namely perceived usefulness and perceived ease of use. The two constructs of TAM ease of use and usefulness are not only the theme of the results, but also an analytical tool to answer the formulation of this research problem, namely, low ease of use due to technical constraints to early adoption barriers, high usefulness is the main motivation for use even though there are technical obstacles.
Empowering Fashion MSMEs: The Role of Intellectual Capital and Sharia Financial Technology in Enhancing Adaptability and Competitive Advantage Aini, Nurfina; Burhany, Dian Imanina; Sumiyati; Nurniah
AKUNSIKA: Jurnal Akuntansi dan Keuangan Article In Press July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5497

Abstract

This study aims to investigate the impact of intellectual capital and Sharia financial technology (fintech) on adaptability and competitive advantage. The research is conducted using a quantitative approach, with purposive and convenience sampling technique, targeting MSME fashion businesses in two Indonesian cities (Bandung and Cimahi), and two regencies (Bandung and West Bandung Regency), that have been operating for more than a year and use Sharia banking services in business management. Data analysis techniques used Partial Least Squares and utilized the Smart PLS 3.0 application. The research findings indicate that intellectual capital does not influence adaptability, while Sharia fintech has a positive along with significant impact on adaptability. Conversely, intellectual capital significantly drives the achievement of competitive advantage, while Sharia fintech does not have a great effect on competitive advantage. Adaptability is proved have a crucial role in strengthening the competitive advantage of MSMEs. Therefore, to achieve sustainable competitive advantage, the utilization of Sharia fintech must be accompanied by an enhancement of organizational adaptability. The result of this study emphasize the urgent of strengthening intellectual capital (human capital, structural capital, and relational capital) and adaptability in facing the dynamic changes in the business environment to empowering fashion MSMEs.
Unraveling Audit Fee Dynamics: How Auditor Reputation Moderates Corporate Attributes in the Middle Eastern Landscape Boli, Hubertus Ade Resha Raditya; Amanda, Silvisia
AKUNSIKA: Jurnal Akuntansi dan Keuangan Article In Press July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5471

Abstract

This study investigates the determinants of audit fees in publicly listed healthcare firms across Middle Eastern stock exchanges during the 2022–2024 period. Specifically, it examines how firm risk, firm size, and firm profitability influence audit fees, with auditor reputation introduced as a moderating variable. Using a dataset of 273 firm-year observations and applying multiple linear regression analysis, the findings reveal that firm size has a significant positive effect on audit fees, while firm profitability and firm risk both exhibit significant negative effects. Additionally, auditor reputation strengthens the positive relationship between firm size and audit fees but does not significantly moderate the relationship between profitability and audit fees. Interestingly, auditor reputation weakens the negative effect of firm risk on audit fees, suggesting nuanced pricing strategies among highly reputable auditors. These results contribute to a deeper understanding of audit fee dynamics within a sector and region that remain underexplored in existing literature. The study also highlights the importance of considering contextual factors such as audit firm reputation when evaluating audit cost structures.
Determinants of Return on Assets of Food and Beverage Companies Listed on the Indonesia Stock Exchange Yunita, Rizki Arvi; Haris, Abdul
AKUNSIKA: Jurnal Akuntansi dan Keuangan Article In Press July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5480

Abstract

This study aims to analyze the effect of current ratio and total asset turnover on return on assets in food and beverage companies listed on the Indonesia Stock Exchange. Data analysis uses an associative quantitative approach to determine the relationship between two or more variables, using multiple linear regression analysis of 9 company data collected using purposive sampling technique for the observation years 2020-2024. The results found that partially and simultaneously, current ratio and total asset turnover affect return on assets. This study succeeded in finding the determinant of return on assets that increasing the current ratio value also increases the return on assets value because the company has sufficient assets and low risk, as it already has budgeted funds at maturity. Similarly, related to total asset turnover, the more effective the company is in using its assets to generate net sales, indicating the better the performance achieved by the company. Keywords: Return on asset, Current ratio, Total asset turnover

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