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Andi Sri Wahyuni
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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 69 Documents
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Implementation of Collaborative Governance on Village Fund Management in the Development of Umbul Tirah Tourism Village Dianita, Jiva Diyah; Pravasanti, Yuwita Ariessa; Pratiwi, Desy Nur
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.4856

Abstract

This research aims to determine the Collaborative Governance process for managing the Umbul Tirah Development and the factors that influence the success of the Collaborative Governance model which focuses on face-to-face dialogue, building trust, commitment to the process, mutual understanding, and collaboration results. The method used is qualitative with the support of data analysis techniques including data collection, data reduction, and data presentation, as well as conclusion. The results of the research show that the dialogue that existed in the construction of Umbul Tirah, both officially and unofficially, built a sense of mutual trust in each other so that the construction of Umbul Tirah resulted in benefits for the community. This is also based on a commitment to share understanding and knowledge about managing village funds for the development of Umbul Tirah.
Financial Performance Analysis of KSP Berkat Bulukumba In Year 2018-2022 Nabila, Putri; Omsa, Sirajuddin; Bravely, Irvan
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.4902

Abstract

This research aims to determine the health level of KSP Berkat Bulukumba in year 2018-2022 based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises (CSME) of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016. Analysis of the health level of cooperatives is assessed using seven aspects, namely capital aspects, quality of productive assets, management, efficiency, liquidity, independence and growth, as well as aspects of cooperative identity. Data collection in this research was carried out by interviews and questionnaires which were used to measure management aspects and document analysis in the form of balance reports and business revenue residu reports for KSP Berkat Bulukumba for year 2018-2022.The data analysis technique used in this activity is quantitative descriptive. Based on the results of calculating the health level of KSP Berkat Bulukumba for five periods from 2018 to 2022 based on the Regulation of the Deputy for Supervision of the Ministry of CSME of the Republic of Indonesia No.06/Per/Dep.6/IV/2016, it shows a score of 68.65 with predicate 'Pretty Healthy'. During 2018 and 2019 it obtained a score of 68.20, from 2020 to 2022 it increased so that it obtained a score of 68.80.Keywords: Financial performance, KSP Berkat Bulukumba, CSME
The Influence of Basic Accounting Courses, Introduction to Information Technology and English on Accounting Computer Skills Iskandar, Muh. Iskandar Sabang
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.5261

Abstract

This study aims to determine the determinants that affect the ability of accounting students in the Computer Accounting course. The determinants are the basic accounting courses, Introduction to Information Technology, and English. This research method is a type of quantitative research that takes a saturated sample at the score of 618 accounting students who have taken computer accounting courses and is processed using Microsoft Excel data analysis tools. The results show that the scores obtained by students in the Basic Accounting, Introduction to Information Technology, and English courses have a positive and significant effect on the grades or abilities in the Computer Accounting course.
Sharia Financial Literacy and the Concept of Sharia Economics Curriculum Development Subchanifa, Dian Pujiatma Vera; Surepno, Surepno
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.5190

Abstract

This research aims to analyse the level of economic literacy and Islamic finance as well as formulate concepts for sharia economics curriculum development. The research method uses a quantitative approach. A quantitative approach through questionnaires to measure the level of sharia financial literacy and obtain an overview of curriculum development models in schools. This research measures the Sharia Financial Literacy Level of High School Students and Teachers in Kudus Regency with sample data of 17 teachers and 152 students from five state high schools in Kudus Regency. From the analysis results, the financial literacy level of students and teachers falls into the sufficiently literate category. However, in terms of sharia insurance literacy, it is in the less literate category. Meanwhile, curriculum development provides an overview of development models with several approaches. The first approach is through socialisation and education; the second approach is by including Islamic economics subjects into the curriculum content structure, especially the Social Sciences department; the third approach is the application of contextual learning, namely students learn in theory and also in real practice in Islamic financial institutions; and the fourth approach is teaching Islamic accounting at school.
The Influence of Import Tax Knowledge, Government Trust, Purchasing Preferences on Taxpayer Compliance in Paying International Taxes Valda, Levina Aprilia; Rachman, Helmy Aulia
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.5426

Abstract

In general, a country's revenue is determined by international taxpayer compliance. This study aims to examine the effect of knowledge about import taxes, trust in the government, and purchasing preferences on personal taxpayer compliance in paying import taxes on Korean fandom goods. This study uses a quantitative approach with a sample size of 100 K-POP fan respondents in DKI Jakarta who have purchased Korean fandom merchandise. Data were collected using a purposive sampling method. Data analysis includes validity and reliability testing, classical assumption testing, correlation analysis, and multiple linear regression. Data were processed using SPSS software. The results of the study indicate that import tax knowledge, trust in the government, and purchasing preferences have a positive and significant effect on personal taxpayer compliance in paying international taxes. These findings identify the importance for the government to strengthen tax education programs followed by simplifying the import tax payment process and continuing to build public trust in the government. Keywords: Import tax; Tax compliance; Government trust; Purchase preference; K-POP fandom.
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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