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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 170 Documents
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KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Warti Asih Febriyanti; Susan Fitri Utari; Nandya Ayu Putri Maharani
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of environmental performance and audit committees on the financial performance of mining companies listed on the Indonesia Stock Exchange. The research method used is quantitative, utilizing secondary data in the form of company annual reports. The study population was mining companies listed on the IDX for the 2021–2023 period, with a sample of 19 companies selected using a purposive sampling technique. Data analysis used multiple linear regression processed with SPSS version 26. The results indicate that environmental performance and audit committees simultaneously have a significant effect on company financial performance. Partially, the audit committee has a positive and significant effect on financial performance, while environmental performance has a negative and significant effect on financial performance. The conclusion of this study is that the existence and effectiveness of audit committees can improve company financial performance, while implementing environmental performance in the short term tends to decrease financial performance due to high costs. Therefore, companies need to balance the interests of sustainability and financial performance. Keywords: Environmental Performance, Audit Committee, Financial Performance, Mining Companies, PROPE
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, INVESTMENT OPPORTUNITY SET, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Yudi Partama Putra; Mela, Mela Tri Ramadannia; Yusmaniarti, Yusmaniarti; Ummul Khair
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership, investment opportunity set, capital intensity, and profitability on accounting conservatism in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period. This study uses a quantitative approach with secondary data in the form of annual financial reports. The study population includes all consumer goods manufacturing companies listed on the IDX, with purposive sampling method used to select the sample, resulting in 28 companies, or 140 observations. Data analysis was performed using multiple linear regression with the aid of SPSS. The results indicate that managerial ownership, institutional ownership, investment opportunity set, capital intensity, and profitability simultaneously have a significant effect on accounting conservatism. However, partially, managerial ownership, institutional ownership, investment opportunity set, and capital intensity do not significantly influence accounting conservatism, while profitability has a positive and significant effect. These findings indicate that corporate profit levels are the primary factor driving the application of accounting conservatism principles, while ownership mechanisms and investment characteristics have not been able to optimally influence conservatism policies in financial reporting. Keywords: Accounting Conservatism, Managerial Ownership, Institutional Ownership, Investment Opportunity Set, Profitability
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023) Arli Mandala Putra; Nensi Yuniarti. Zs; Budi Astuti; Chairul Suhendra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and sales growth on tax avoidance with Good Corporate Governance as a moderating variable in companies included in the LQ45 Index on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Tax avoidance is proxied by the Effective Tax Rate (ETR), profitability is measured using Return on Assets (ROA), liquidity using the Current Ratio (CR), leverage using the Debt to Equity Ratio (DER), sales growth is measured based on sales growth, and Good Corporate Governance is proxied by institutional ownership. This study uses a quantitative approach with secondary data obtained from financial statements and company annual reports. The sampling technique uses a purposive sampling method to obtain 168 observational data. The data analysis methods used are multiple linear regression and Moderated Regression Analysis (MRA). The results show that partially profitability, liquidity, and sales growth do not have a significant effect on tax avoidance, while leverage has a significant effect on tax avoidance. Simultaneously, profitability, liquidity, leverage, and sales growth have a significant effect on tax avoidance. Furthermore, good corporate governance (GCG) was unable to moderate the effects of profitability, liquidity, and sales growth on tax avoidance, but it was able to moderate the effect of leverage on tax avoidance. This finding indicates that a company's funding structure, controlled by good corporate governance, plays a significant role in influencing tax avoidance practices in LQ45 companies. Keywords: Tax Avoidance, Profitabilitas, Likuiditas, Leverage, Sales Growth, Good Corporate Governance
PENGARUH PENERAPAN FINTECH DAN INKLUSI KEUANGAN TERHADAP KEBERLANJUTAN UMKM KOTA BENGKULU Nur Lestari, Ana; Fitria , Desi; yuniarti, Rina; Pertiwi, Dinal Eka
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the impact of financial technology (fintech) implementation and financial inclusion on the sustainability of micro, small, and medium enterprises (MSMEs) in Bengkulu City. The research method used a quantitative approach, with primary data obtained through questionnaires distributed to 75 MSMEs operating in the culinary sector in Bengkulu City. The data analysis technique used multiple linear regression with the help of SPSS. The results indicate that partially, fintech implementation has no significant effect on MSME sustainability, while financial inclusion has a positive and significant effect on MSME sustainability. Simultaneously, fintech implementation and financial inclusion have a significant effect on MSME sustainability. The conclusion of this study indicates that financial inclusion plays a crucial role in supporting MSME sustainability, while fintech implementation has not yet significantly impacted MSME business sustainability in Bengkulu City. Keywords: Fintech, Financial Inclusion, MSME Sustainability, Msmes
PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Desi Fitria; Diva Sintia; Ahmad Sumarlan
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of Sustainability Report and Good Corporate Governance (GCG) disclosure on financial performance in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Financial performance is proxied by Return on Assets (ROA), while Sustainability Report is measured based on the disclosure index and Good Corporate Governance is proxied through the audit committee. This study uses a quantitative method with secondary data in the form of financial reports and corporate sustainability reports. The sampling technique uses a purposive sampling method with a total sample of 17 SOEs over five years of observation, resulting in 85 observations. Data analysis was performed using multiple linear regression with the help of IBM SPSS 27 software. The results of the study indicate that partially Sustainability Report and Good Corporate Governance do not have a significant effect on financial performance. Simultaneously, the two independent variables also do not have a significant effect on the financial performance of SOEs. The coefficient of determination indicates that Sustainability Reports and Good Corporate Governance only explain 2.3% of financial performance, with the remainder influenced by variables outside the research model. This finding indicates that sustainability disclosure and corporate governance implementation have not been fully determinants in improving the financial performance of state-owned enterprises (SOEs) during the study period. Keywords: Sustainability Report, Good Corporate Governance, Financial Performance, ROA, SOEs
PENGARUH LEVERAGE, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS Setiorini, Hesti; Anggraini, Amelia Nur; Sumarlan, Ahmad; Yuniarti, Rina
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of leverage, capital structure, and company growth on financial distress in basic materials companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with secondary data in the form of annual financial reports for the period 2021–2023 obtained from the Indonesia Stock Exchange. The research sample was determined using a purposive sampling technique, resulting in 135 observational data. Data analysis was performed using multiple linear regression accompanied by classical assumption tests, partial tests (t-tests), simultaneous tests (F-tests), and coefficient of determination tests. The results show that leverage has a positive and significant effect on financial distress, while capital structure and company growth have no significant effect on financial distress. Simultaneously, leverage, capital structure, and company growth have a significant effect on financial distress. The conclusion of this study indicates that the higher the level of company leverage, the greater the risk of financial distress, while capital structure and company growth are not able to explain the condition of financial distress individually in basic materials companies. Keywords: Leverage, Capital Structure, Corporate Growth, Financial Distress, Basic Materials
PENGARUH STRUKTUR MODAL, PERENCANAAN PAJAK DAN KEBIJAKAN DIVIDEN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Mirra Sri Wahyuni; Irzan, Irzan; Furqonti Ranidiah; Rina Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of capital structure, tax planning, and dividend policy on profitability in healthcare companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method employed is quantitative, utilizing secondary data obtained from company financial reports on the official Indonesia Stock Exchange website (www.idx.co.id). Data analysis techniques included descriptive statistics and multiple linear regression analysis using SPSS version 26. The research sample was determined using a purposive sampling method, resulting in 45 observational samples from nine healthcare companies. The results indicate that partially, capital structure has a negative and significant effect on profitability, dividend policy has a positive and significant effect on profitability, while tax planning has no effect on profitability. Simultaneously, capital structure, tax planning, and dividend policy have a significant effect on profitability. The conclusion of this study is that capital structure management and dividend policy play a significant role in increasing the profitability of healthcare companies, while tax planning has not been shown to have a significant effect on corporate profitability. Keywords: Capital Structure, Tax Planning, Dividend Policy, Profitability, Healthcare Sector  
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE, KUALITAS AUDIT, DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK Rahmad Cahayadi; Lindawati, Lindawati
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.8899

Abstract

This study aims to determine the effect of environmental social governance, audit quality and earnings management on tax avoidance. This study uses tax avoidance as the dependent variable and environmental social, audit quality, and earnings management as independent variables. The population of this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. By using purposive sampling technique, 9 companies were obtained that met the criteria for selecting data samples and have been analyzed with multiple linear regression analysis tests using the Eviews version 12 program. The results of the study on non-cyclical consumer sector companies obtained simultaneous results (f-test) showing that environmental social governance, audit quality, and earnings management variables have an effect on tax avoidance. While the partial results (t-test) of the environmental social governance variable have no effect on tax avoidance, and the audit quality variable has a negative effect on tax avoidance, and earnings management has no effect on tax avoidance. Keywords: Environmental Social Governance, Audit Quality, Earnings Management, And Tax Avoidance
ANALISIS EFISIENSI PENGELOLAAN KEUANGAN PADA DISPERINDAGKOP DAN UKM KABUPATEN POHUWATO DENGAN PENDEKATAN COST BENEFIT ANALYSIS Rahma Nurtiya Matani; Felmi D. Lantowa
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.8995

Abstract

This research aimed to analyze the efficiency of financial management at the Department of Industry, Trade, Cooperatives, and SMEs of Pohuwato Regency using the Cost-Benefit Analysis (CBA) approach, identify effective programs, and provide strategic recommendations. The study employed a quantitative descriptive method, utilizing efficiency ratios, Payback Period, Net Present Value (NPV), and Benefit Cost Ratio (BCR). The results indicated that financial efficiency during 2022-2024 was classified as fairly efficient, with an average of 82.81% However, the CBA results showed that the investment was not economically viable, with a negative NPV, a Payback Period exceeding three years, and a BCR of less than 1. Interviews with SMEs revealed that the assistance provided by the government was beneficial. However, there were weaknesses in administrative aspects and an understanding of regulations. SME operators stated that they had never made payments to the local government and were unaware of tax obligations stipulated in Government Regulation No. 23 of 2018. Keywords : Financial Efficiency, Cost Benefit Analysis, Small And Medium Enterprises, Payback Period, Net Present Value, Benefit Cost Ratio
PENGARUH KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PADA BALAI PENGELOLA TRANSPORTASI DARAT KELAS II SUMATERA SELATAN Selva Dwi Utary; Edduar Hendri; Suhada, Suhada
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9005

Abstract

This study aims to test the hypothesis of the influence of Communication and Work Environment on Job Satisfaction. The method used in this research is a quantitative method with a total sample of 69 respondents. The data analysis techniques used in this study are multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis, t-test, and F-test using SPSS software. The results of the t-test show a significant value of 0.000 < 0.05 (5%), thus Ha is accepted and Ho is rejected. Communication and Work Environment each have a significant partial effect on Job Satisfaction at the Class II South Sumatra Land Transportation Management Office. The results of the F-test conclude that there is a significant simultaneous influence of Communication and Work Environment on Job Satisfaction at the Class II South Sumatra Land Transportation Management Office. Keywords: Communication, Work Environment, and Job Satisfaction

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