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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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PENGARUH KUALITAS LAYANAN MOBILE BANKING TERHADAP LOYALITAS NASABAH DENGAN MENGELOLA KEUANGAN PRIBADI SEBAGAI VARIABEL MODERATING Della Amelina; 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.v6i1.8267

Abstract

This study aims to analyze the effect of service quality and ability to manage personal finances on customer loyalty of Bank Kalbar Mobile application users. The research method used is quantitative descriptive with a survey approach. Sampling was carried out using a purposive sampling technique to 97 respondents, which were obtained using the Slovin formula. Data processing was carried out using SmartPLS 4 through the Structural Equation Modeling (SEM) approach. The results of the study indicate that service quality has a positive and significant effect on customer loyalty, as well as the ability to manage personal finances. However, the variable of managing personal finances is not able to moderate the relationship between service quality and customer loyalty. Simultaneously, service quality and managing personal finances are able to explain the effect on customer loyalty by 71.8%. This finding emphasizes the importance of improving services and financial education to strengthen customer loyalty. Keywords: Service Quality, Customer Loyalty, Managing Personal Finances, Mobile Banking
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN TRANSPARANSI PUBLIK TERHADAP AKUNTABILITAS KEUANGAN DI BKAD KABUPATEN GORONTALO Palowa, Anisa Rahmatia H.; D. Lantowa, Felmi; Yusuf, Fitria Melynsyah
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.v6i1.8305

Abstract

This study aims to analyze the effect of the implementation of the Regional Financial Accounting System (SAKD) and public transparency on financial accountability at the Regional Finance and Asset Agency (BKAD) of Gorontalo Regency. The research method used is a descriptive quantitative approach with a purposive sampling technique, involving 33 respondents from BKAD employees. Data collection was carried out through a closed questionnaire and analyzed using multiple linear regression with the help of SPSS version 25. The results of the study indicate that both the implementation of SAKD and public transparency partially and simultaneously have a positive and significant effect on financial accountability. Public transparency has a dominant influence with a regression coefficient of 0.542 compared to the implementation of SAKD of 0.416. The Adjusted R² value of 0.913 indicates that both variables are able to explain 91.3% of the variation in financial accountability. The conclusion of this study shows that strengthening the accrual-based accounting system and increasing public information disclosure are strategic steps in realizing transparent and accountable regional financial governance. Keywords: Regional Financial Accounting System, Public Transparency, Financial Accountability
ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA GORONTALO DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN 2019-2023 Larasati, Cindy; Ali, Yuwin; Ariesta Iyonu, Mentari
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.v6i1.8306

Abstract

This study aims to analyze the financial performance of the Gorontalo City Government in the 2019–2023 period using a mixed methods sequential explanatory model approach. Quantitative data were obtained from the City Budget Realization Report (LRA), balance sheet, and CAKL, analyzed using seven financial ratios: independence, degree of decentralization, dependence, PAD effectiveness, efficiency, spending activity, and PAD growth. The qualitative stage involved semi-structured interviews with informants from the City Finance Agency and taxpayers. The results showed that the average independence ratio was 40.87% (low category), the degree of decentralization was 25.97% (sufficient), financial dependence was 64.29% (very high), and PAD effectiveness was sufficient (94.34%), but efficiency decreased (104.65%) and operating expenses dominated (87.72%) compared to capital expenditures (11.99%). PAD growth fluctuated with a low average (15.35%). Qualitative analysis revealed the main factors: suboptimal financial management, low PAD due to tax and policy awareness, and a small portion of capital expenditure. In conclusion, the financial performance of Gorontalo City is not yet independent and efficient, still highly dependent on central transfers, needs to improve management, increase PAD, and increase the portion of capital expenditure to strengthen fiscal independence and regional development. Keywords: Financial Performance, Regional Financial, Independence Ratio
PENGARUH FINANCIAL LITERACY, FINANCIAL ATTITUDE, FINANCIAL SELF-EFFICACY, DAN SELF CONTROL TERHADAP FINANCIAL BEHAVIOR DALAM PENGGUNAAN PAYLATER (STUDI KASUS PADA MAHASISWA DI KOTA BANDUNG) Febyanti Christanto; Devyanthi Syarif
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.v6i1.8418

Abstract

This study aims to analyze the influence of financial literacy, financial attitudes, financial self-efficacy, and self-control on the financial behavior of students who use Paylater services in Bandung City. The research method used is a quantitative method with a non-probability sampling technique using the Snowball Sampling approach. The sample in this study consisted of 100 students taken from a student population in Bandung City of 305,421 people, based on data from the West Java BPS in 2025. The results of the study showed that partially, only the financial literacy variable had a significant effect on students' financial behavior. While the financial attitude, financial self-efficacy, and self-control variables did not have a significant effect. However, simultaneously, the four variables together had a significant effect on students' financial behavior, with a significance value of the F test of 0.009. The conclusion of this study is that financial literacy is a dominant factor that influences students' financial behavior in using Paylater services. Therefore, increasing financial understanding is very important in order to encourage wise and responsible financial behavior among students. Keywords : Financial Literacy, Financial Behavior, Paylater, Bandung City Students
ANALISIS TRANSPARANSI, EFEKTIVITAS, DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH BERBASIS WEBSITE PEMERINTAH DAERAH SULAWESI TENGAH Luneto, Abdul Razik; Widyakusuma, Annastry; Darmawan, I Putu Edi; Kadim, Immawan Muhajir
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.v6i1.8424

Abstract

This study examines the transparency, effectiveness, and efficiency of financial management in 13 district/city governments in Central Sulawesi using a descriptive qualitative approach with the content analysis method. Data were obtained from the official website of the regional government for the 2023 budget year and measured based on transparency indicators at the planning, implementation, and reporting and accountability stages of the APBD. The results of the study show that Banggai Laut Regency has the highest transparency index (98.28%), while Toli-Toli Regency has the lowest (27.59%). The average level of financial management effectiveness reaches 93%, categorized as effective, although there are disparities between regions. The main obstacles to transparency lie in limited infrastructure and human resource capacity. These findings emphasize the importance of technological support, human resource training, and provincial government policies to encourage transparency and accountability of regional finances in a sustainable manner. Keywords: Transparency of Financial Management, Effectiveness of Regional Finances of District/City Governments
PENGARUH RETURN ON EQUITY (ROE), CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM Sugandi, Samitha Serly; Kasir, Kasir
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.v6i1.8435

Abstract

This study aims to analyze the effect of Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) on the stock price of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) during the period 2016–2024. The research method used is quantitative with a descriptive and verification approach, as well as multiple linear regression analysis techniques. Secondary data were obtained from the company's annual report published on the official IDX website. The research sample consisted of 63 company observations that met the purposive sampling criteria. The results showed that ROE had a significant positive effect on stock prices, while CR and DER had a significant negative effect. The coefficient of determination (R²) of 56.3% indicates that the combination of the three independent variables can explain most of the variation in stock prices, while the rest is influenced by other factors outside this model. Keywords: Return On Equity (ROE), Current Ratio (CR), Debt to Equity Ratio(DER), Stock Prices.
PENGARUH EARNING PER SHARE, RETURN ON ASSETS DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2024 Kornelia, Mieke; Kasir, Kasir
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.v6i1.8447

Abstract

This study aims to analyze the effect of Earnings Per Share (EPS), Return on Assets (ROA), and Current Ratio (CR) on the stock prices of companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2024. The research method used is a quantitative approach with an associative method, using secondary data in the form of published annual financial reports. The analysis was carried out using multiple linear regression tests to determine the partial and simultaneous effects of these variables on stock prices. The results of the study indicate that EPS has a positive and significant effect on stock prices, while ROA has a negative and significant effect. Meanwhile, CR does not have a significant effect on stock prices. However, simultaneously, the three variables have a significant effect on stock prices. This study provides implications that earnings per share performance and asset utilization efficiency are important to consider in assessing stock prices, while company liquidity has less direct influence. Keywords: Earning Per Share (EPS), Return On Assets (ROA), Current Ratio (CR), Stock Prices
THE ENVIRONMENTAL COST IMPACT ON FIRM PERFORMANCE IN AVIATION SECTOR: DOES THE MANAGERIAL POWER REALLY MATTER Anggrayni, Lilly
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.v6i1.8468

Abstract

This study aims to analyze the effect of environmental costs on company performance with managerial power as a moderating variable in the aviation sector in Indonesia. The research method used is quantitative with a regression approach using time series data from 2016 to 2023. The sample consists of eight airline companies that meet the purposive sampling criteria, namely companies that have published annual reports and sustainability reports for more than 10 years and explicitly disclose environmental costs. The results of the study indicate that environmental costs have a significant effect on company performance. Although managerial power is not significant individually, this variable together with environmental costs simultaneously affects company performance. However, managerial power is not proven to be a moderating variable that strengthens the relationship between environmental costs and company performance. The conclusion of this study emphasizes the importance of environmental cost disclosure and the strategic role of managers in driving corporate sustainability, in line with the Triple Bottom Line theory. Keywords: Environmental Cost, Firm Performance, Aviation Sector
ANALISIS EFEKTIVITAS KINERJA PADA PT AGRO MUKO DENGAN PENDEKATAN BALANCED SCORECARD KABUPATEN MUKOMUKO Ahmad Sumarlan; Melisa Ade Kartika
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.v6i1.6584

Abstract

This study aims to measure the effectiveness of the performance of PT. Agro Muko, Mukomuko Regency, using the Balanced Scorecard approach, which includes four perspectives: financial, customer, internal business processes, and growth and learning. The research method used is a qualitative descriptive method with a case study approach, where data was collected through observation, interviews, and documentation during the period of January to February 2024. The results of the study indicate that from a financial perspective, the company was able to achieve cost effectiveness with an excellent ROA value for three consecutive years. The customer perspective shows high satisfaction with the company's service and product quality. From the perspective of internal business processes, the company innovates products and services that support sustainability and market expansion. Meanwhile, from the perspective of growth and learning, employee productivity still needs to be improved even though the employee retention rate is quite good. The conclusion of this study shows that the use of the Balanced Scorecard provides a comprehensive overview of company performance and can be a strategic tool in performance planning and evaluation. Keywords: Performance Effectiveness, Balanced Scorecard
PENGARUH TARIF PAJAK EFEKTIF, TUNNELING INCENTIVE, MEKANISME BONUS, DAN EXCHANGE RATE TERHADAP TRANSFER PRICING ( STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2022) Yudi Partama Putra; Kusuma Putri, Novita
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.v6i1.6766

Abstract

This study aims to analyze the influence of bonus mechanisms, taxes, tunneling incentives, exchange rates, and company size on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2022 period. The research method used is a quantitative method with a logistic regression approach, where the sample was determined through purposive sampling of 47 companies that met the criteria. The results show that the variables of bonus mechanisms, taxes, and tunneling incentives have a significant effect on transfer pricing practices, while exchange rates and company size have no significant effect. The conclusion of this study is that managerial incentives and fiscal pressure play an important role in encouraging companies to practice transfer pricing, while exchange rate fluctuations and company scale are not dominant factors. Keywords: Transfer Pricing, Bonus Mechanisms, Taxes, Tunneling Incentives, Exchange Rates

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