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Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Published by Universitas Muhammadiyah Bengkulu
ISSN : 27231488     EISSN : 27231399     DOI : https://doi.org/10.36085/jakta.v3i1
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering
Jurnal ini merupakan wadah untuk menampung gagasan, telaah dan kajian ilmiah, dan sebagai penyalur informasi untuk pengembangan dan pembangunan ilmu di bidang akuntansi yang meliputi: akuntansi manajemen, akuntansi sektor publik, auditing, akuntansi syariah, akuntansi kesehatan, akuntansi keuangan, dan sistem informasi akuntansi. Penerbitan ini memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, bibliografi dan tulisan praktis dari kalangan ahli, akademisi maupun praktisi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 148 Documents
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TELAAH RISET ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DI INDONESIA: TINJAUAN SYSTEMATIC LITERATURE REVIEW Auvi, Rahmatul; Widiastuty, Erna
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7033

Abstract

This study aims to synthesize the results of previous research on Environmental, Social, and Governance (ESG) through a systematic literature review (SLR). This study uses SLR to present quantitative data to determine the development of ESG issues. There are several parameters used, namely journal sources, variable mapping and theory as well as fields of science, research approaches, and countries. The results of this study indicate that there were 48 articles originating from international and national reputable journals during the 2010-2023 period. ESG topics related to corporate governance, management and behavior accounting, information systems, auditing, and ethics are researches with ESG issues that are constantly evolving. Stakeholder theory is the most widely used theory and the dominant use of quantitative methods in ESG research. China is a developed country that does a lot of research on ESG issues, while in developing countries most research on ESG is conducted in Malaysia. Based on the ESG measurements that are widely used are the results of measurements issued by Bloomberg. Keywords: ESG, SLR, Voluntary Disclosure
PENGARUH PERKEMBANGAN BISNIS E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI TERHADAP KEBUTUHAN JASA AUDIT E-COMMERCE Rizkia, Amara Suci; Feriyanto, Oon
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7302

Abstract

This study aims to examine the impact of e-commerce business growth and technology-based accounting information systems on the demand for e-commerce audit services in Bandung. Using a descriptive quantitative approach, data was collected via questionnaires from a sample of 135 auditors at 13 public accounting firms. The sample consisted of 96 auditors selected through purposive sampling. Data were analyzed using multiple regression. Results indicate that the growth of e-commerce business does not significantly affect the demand for e-commerce audit services, with a significance level of 0.185, which is above 0.05. In contrast, technology-based accounting information systems significantly impact audit service needs, with a significance level of 0.000. Both factors simultaneously influence the demand for e-commerce audit services. Keywords:  E-Commerce Business, E-Commerce, Accounting Information Systems, And E-Commerce Audit.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 PADA YAYASAN AL-BARKAH PASIRJAMBU BANDUNG Maulana Mukti, Muhammad Daud; Oon Feriyanto, oon
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7303

Abstract

This research is motivated by issues related to the preparation of financial statements that do not yet comply with standards. A descriptive qualitative research method is used to compile the financial statements for the Al-Barkah Foundation, while descriptive analysis helps illustrate the issues based on actual conditions within the foundation. Data collection involved both primary and secondary sources, including field studies, interviews, documentation, and literature reviews. Based on the research findings, it was concluded that Al-Barkah Foundation’s financial statements currently consist of cash inflows from BOS funds and cash outflows for foundation activities. Therefore, the researcher has prepared financial statements for the foundation in accordance with ISAK 35. Keywords: Accounting, Foundation Financial Statements, ISAK 35
PENGARUH DAN MANFAAT ALOKASI DANA DESA TERHADAP KESEJAHTERAAN MASYARAKAT DI DESA NARAWITA Nuri, Pitri Wulan; Suantha, Kasan K.
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7304

Abstract

This study is based on the condition of Narawita Village, which has received a significant Village Fund Allocation over the past five years. However, the community's welfare has yet to reach the expected level. Theoretically, Village Fund Allocation should positively correlate with community welfare. Therefore, this study aims to analyze the effect of Village Fund Allocation on community welfare in Narawita Village, Cicalengka District, Bandung Regency. The research uses a quantitative method with time-series data, incorporating both secondary and primary data through documentation, surveys, interviews, and observations. Data analysis is conducted with simple linear regression using SPSS version 22. The results indicate that the Village Fund Allocation significantly affects community welfare, as evidenced by a t-test value of 13.656, supporting the hypothesis of a positive relationship between the two variables. Keywords: Accounting, Village Fund, Welfare, Community
ANALISIS PERHITUNGAN HARGA POKOK PENJUALAN PADA UMKM USAHA KERUPUK RAMBAK MENGGUNAKAN METODE FULL COSTING DAN METODE VARIABEL COSTING DI KECAMATAN TANON KABUPATEN SRAGEN Haryanto , Wawan
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7331

Abstract

To determine the right selling price, the company must first know the cost price to be sold. The company's production results are influenced by the procurement of raw materials, labor and factory overhead costs. Determining the basic price and grouping costs is the most important thing in the company, so that overcosting or undercosting does not occur. This research aims to determine the application of determining the cost of production using the full costing method, in the rambak cracker business using the full costing method and the variable costing method. The conclusion of the research using the variable costing method is IDR 14,972.5 and for the full costing variable it is IDR 19,282.5. The calculation of the cost of production used for the sales break-even point using variable costing and full costing has a difference of IDR 4,310 with the same amount of production produced. namely 1 ton in one production. For producers, they can use the full costing method calculation, providing notes related to raw materials and labor as well as BOP and determining the HPP of the product. They can determine a selling price that is profitable for the producer. Research provides suggestions for investing as a tool for production. The government provides communication channels to consumers regarding products made to producers. Keywords: Cost of Goods Sold, UMKM, Crackers, Rambak, Full Costing
ANALISIS PENENTUAN BIAYA PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PADA UMKM KERUPUK JANGEK KIA Fitriani Effendi, Desi; Dinal Eka Partiwi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.6871

Abstract

Harga pokok produksi merupakan bagian terpenting yang harus dihitung oleh perusahaan untuk dapat menetapkan harga jual. Terdapat beberapa metode dalam perhitungan harga pokok produksi menurut kaidah akuntansi biaya diantaranya yaitu metode full costing dan variable costing. Dalam penelitian ini penulis menggunakan metode variable costing. Tujuan penelitian ini adalah untuk mengetahui biaya produksi sebagai dasar penetapan harga jual pada UMKM kerupuk jangek kia. Penelitian ini menggunakan metode deksriptif kualitatif yaitu menganalisis data dengan mencari data usaha. Penelitian kualitatif ini adalah penelitian yang membahas tujuan penelitian melalui berbagai teknik yang memungkinkan peneliti untuk memberikan interpretasi terhadap fenomena yang menjadi perhatian tanpa tergantung pada pengukuran mumerik. Hasil dari penelitian ini adalah dalam menentukan harga pokok produksi pada usaha Kerupuk Jangek masih terdapat biaya yang belum dia masukkan seperti biaya penyusutan. Dari perhitungan laba rugi menurut variable costing menghasilkan laba yang lebih rendah dari harga jual. Agar usaha jangek kia bisa mndapatkan penjualan yang lebih besar usaha jangek kia harus mengurangi harga asli penjualan agar masyarakat lebig tertarik. Usaha Kerupuk Jangek kia tidak pernah memperhitungkan biaya yang keluar dan masuk. Kata kunci : Harga Pokok Produksi, Harga Jual
PENGARUH SOSIALISASI, PELATIHAN DAN SKALA BISNIS TERHADAP KEPATUHAN MEMBUAT LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KEUANGAN EMKM (STUDI KASUS PADA UMKM DI KECAMATAN GADING CEMPAKA KOTA BENGKULU) Ummul Khair; Anggun Setyowati
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7702

Abstract

Financial management is the basis for the smooth running of a business, but there are still many MSME actors who do not realize how important financial recording and bookkeeping are. This study aims to determine the extent to which Socialization, Training and Business Scale Influence Compliance in Making Financial Reports in Accordance with EMKM Financial Accounting Standards. The research method uses quantitative descriptive. The object of this research is Micro, Small and Medium Enterprises in Gading Cempaka District, Bengkulu City. The number of respondents in this study was 32 people. The data collection method used a questionnaire. Based on the data analysis test carried out, it shows that the Socialization variable does not affect Compliance in Making Financial Reports in Accordance with EMKM Financial Accounting Standards with a significance value of 0.554> 0.05, Training has a positive effect on Compliance in Making Financial Reports in Accordance with EMKM Financial Accounting Standards with a value of 0.000 <0.05, Business Scale has a positive effect on Compliance in Making Financial Reports in Accordance with EMKM Financial Accounting Standards with a value of 0.000 <0.05. Keywords: Socialization, Training, Business Scale, Financial Report Compliance, EMKM Financial Accounting Standards
PENGARUH STRUKTUR MODAL DAN KINERJA OPERASIONAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN ASURANSI DI INDONESIA Sumarlan, Ahmad
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7323

Abstract

Indonesia is a developing country with a large population and a relatively high level of economic growth, it has companies that perform well in various sectors but still vary in each economic sector. Performance as measured by the company's profitability will influence the company's condition. Large profits cannot be separated from the company's financial decisions. one of them is funding decisions. The funds obtained can come from debt and equity to form the company's capital structure. This research aims to examine the influence of capital structure and operational performance on financial performance. The data used is secondary data obtained from annual reports and financial reports accessed via idx.co.id. The independent variables are capital structure which is measured using the Debt Equity Ratio (DER) and operational performance which is measured using liquidity. The dependent variable in this research uses financial performance as measured by Return On Assets (ROA).  The results prove that: (1) capital structure has a positive and significant effect on financial performance. (2). Operational performance has a negative and significant effect on financial performance. Keywords: Capital Structure, Operational Performance, Financial Performance
ANALISIS PENGARUH INFLASI, SUKU BUNGA, DAN KURS TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) 2019-2024 Andreas Purba; Jason Siswanto; Sean William Gunawan; Aulia Nurul Huda
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8224

Abstract

This study aims to analyze the influence of macroeconomic variables—inflation, the benchmark interest rate (BI 7-Day Reverse Repo Rate), and the rupiah exchange rate against the US dollar—on the movement of the Composite Stock Price Index (IHSG) in Indonesia during the period from January 2019 to December 2024. The method used is a quantitative approach with time series analysis using the Vector Error Correction Model (VECM), equipped with a stationarity test, optimal lag test, Johansen cointegration test, Granger causality test, and Impulse Response Function (IRF) and Variance Decomposition analysis. The results of the study indicate that inflation and the benchmark interest rate have a positive and significant effect on the IHSG in the short and long term, although contrary to conventional theory. The rupiah exchange rate has a negative effect on the IHSG in the short term, but turns positive in the long term. In addition, the IHSG shows a rapid adjustment mechanism towards long-term equilibrium (error correction coefficient of -53.14%). This finding emphasizes the importance of exchange rate dynamics as a dominant variable, and provides strategic implications for investors and policy makers in managing Indonesian stock market sentiment. Keywords: Inflation, BI 7-Day Reverse Repo Rate, Rupiah/USD Exchange Rate
DETERMINAN MINAT MAHASISWA AKUNTANSI DALAM MENGGUNAKAN MOBILE BANKING (STUDI KASUS DI POLITEKNIK NEGERI SAMBAS) Tri Wahyuni; Eliza Noviriani; Roshani, Roshani
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8266

Abstract

This study aims to analyze the influence of security, convenience, and benefits on the interest in using mobile banking, as well as the role of convenience as a moderating variable in students of the Corporate Financial Accounting Study Program at the Sambas State Polytechnic. The research method used is quantitative with a causal associative approach. Data were collected through an online questionnaire distributed to 190 respondents, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with SmartPLS software version 4. The results of the study indicate that benefits have a positive and significant influence on the interest in using mobile banking, while security and convenience do not have a significant effect. In addition, convenience does not act as a significant moderating variable in the relationship between security, convenience, and benefits on interest. The conclusion of this study is that generation Z, especially accounting students, prioritize functional aspects such as speed and efficiency in using mobile banking, while aspects of security, convenience, and convenience are considered standard features that should be there. Keywords: Security, Ease Of Use, Convenience, Benefits, Interest, Mobile Banking

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