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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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PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH REPUTASI PERUSAHAAN Jao, Robert; Kampo, Kunradus; Holly, Anthony; Kusnadi, Raynold
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.v6i2.9068

Abstract

This study aimed to partially examine the effect of environmental and financial performance on corporate reputation. Examine the effect of environmental performance and financial performance partially on firm value. It also tests the effect of environmental performance and financial performance partially on firm value through corporate reputation. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, with a total sample size of 55 company data. This study's secondary data is the Annual and sustainability reports obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The results of this study indicate that environmental performance has a positive and significant effect on corporate reputation. Financial performance has a positive and significant effect on corporate reputation. Corporate reputation has a positive and significant effect on firm value. Environmental performance has a positive but insignificant effect on firm value. Financial performance has a positive and significant effect on firm value. The results of this study also show that corporate reputation can mediate the relationship between environmental performance and firm value, and corporate reputation can also mediate the relationship between financial performance and firm value. Keywords: Environmental Performance, Financial Performance, Corporate Reputation, Firm Value
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PENGELOLA ANGGARAN DENGAN SPIP SEBAGAI VARIABEL MODERASI Saputra, Rifki Yus; Netty Herawaty; Eko Prasetyo
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.v6i2.9095

Abstract

The phenomenon of delays in the disbursement of Employee Income Supplements (TPP) for up to six months and a decrease in budget realization in Batang Hari Regency reflects the weak implementation of good governance principles, particularly accountability, transparency, and internal control. This study aims to analyze the influence of accountability and transparency on the performance of budget managers with the Government Internal Control System (SPIP) as a moderator. The method used is a quantitative approach and uses a questionnaire as a data source. The study population includes 28 agencies, with a purposive sample of 32 TPP management employees in six main agencies. The data analysis process uses the SmartPLS 4 tool with the Structural Equation Modeling (SEM) principle with Partial Least Square (PLS). This study shows that accountability has no effect on the performance of budget managers, while transparency has a significant positive effect. SPIP has no direct effect on performance and does not moderate the relationship between accountability and performance. However, SPIP actually weakens the effect of transparency on performance, indicating that SPIP implementation has not been optimal. These findings confirm that transparency is an important factor in improving the performance of budget managers, while ineffective SPIP has the potential to reduce transparency. Keywords: : Accountability, Transparency, Spip, Budget Performance, Good Governance
IMPLEMENTASI SIPADES UNTUK PENINGKATAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ASET DI DESA ILOHELUMA Mohamad, Ade; S. Makur, Dharmawaty
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.v6i2.9132

Abstract

This study aims to analyze the implementation of SIPADES in improving transparency and accountability of asset management in Iloheluma Village. The method used is descriptive qualitative through observation, in-depth interviews, and documentation. The results of the study indicate that the implementation of SIPADES version 01 is still offline-based and not optimal. The main obstacle lies in the lack of understanding of village operators due to minimal technical guidance, which is caused by budget constraints from the central government. Other obstacles include the lack of conformity of communication indicators, human resources, disposition, and bureaucratic structures with applicable standard operating procedures. The use of manual methods in reporting also slows down the process of digitizing asset management. The development plan to version 02 of SIPADES in Gorontalo Regency is also constrained by budget problems. Keywords: SIPADES, Transparency, Accountability, Village Asset Management, Information System
ESG RATING DAN KINERJA PERUSAHAAN Dhini Azhari; Erna Widiastuty
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.v6i2.9140

Abstract

This study aims to examine the influence of Environmental, Social, and Governance (ESG) ratings on company performance in Indonesia. The research method used is a quantitative approach with panel data regression analysis on companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research sample consists of 45 companies with a total of 225 company-year observations selected using a purposive sampling method, with ESG ratings sourced from Refinitiv Eikon. Company performance is measured using Return on Assets (ROA) as a proxy for financial performance and Tobin's Q as a proxy for market performance, with firm size as a control variable. The results show that ESG ratings have a positive and significant effect on company financial performance (ROA), but a negative and significant effect on market performance as measured by Tobin's Q. Additional testing shows that the Environmental and Social components have a positive effect on ROA, while the Governance component shows no significant effect, and all ESG pillars have not significantly influenced market performance individually. The conclusion of this study shows that ESG ratings play a greater role in improving a company's internal performance than in shaping market value perceptions. Therefore, it is necessary to increase investor literacy and appreciation of sustainability practices so that ESG benefits can be more optimally reflected in the market valuation of companies in Indonesia. Keywords: SG Rating, Company Performance, Return On Assets, Tobin's Q, Sustainability
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI ADOPSI CLOUD ACCOUNTING PADA UMKM DI KOTA MATARAM Olvi Syawila, Bintang; Bayu Suryantara, Adhitya
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.v6i2.9325

Abstract

This study aims to analyze the factors influencing cloud accounting adoption among Micro, Small, and Medium Enterprises (MSMEs) in Mataram City using the Technology–Organization–Environment (TOE) framework, specifically the factors of relative advantage, compatibility, competitor pressure, and business control. The research method used is a descriptive quantitative method with data collection through questionnaires to 85 MSMEs in Mataram City who have used cloud accounting applications for at least one year, using a purposive sampling technique. The results show that cloud accounting adoption among MSMEs in Mataram City has a positive impact on technological, organizational, and environmental aspects, where relative advantage and compatibility are the most dominant factors in driving adoption, characterized by increased efficiency, productivity, ease of financial management, and suitability of features to business needs. In addition, business control and competitor pressure also have a positive contribution in improving internal control, financial data quality, and MSME competitiveness, although their influence is not as strong as technological factors. The conclusion of this study is that the adoption of cloud accounting in MSMEs in Mataram City is significantly influenced by the perception of benefits and suitability of technology, so that increasing digital literacy and providing cloud accounting solutions that suit the characteristics of MSMEs are important factors in encouraging wider adoption. Keywords: Cloud Accounting, Relative Advantage, Compatibility, Competitor Pressure, Business Control, TOE Framewor
PENGARUH PERSEPSI SISTEM INFORMASI AKUNTANSI TERHADAP MINAT PENGGUNAAN QRIS (STUDI KASUS PADA SELURUH MAHASISWA KOTA BENGKULU TAHUN 2025) Iwin Arnova; Jumadi, Jumadi; Lusiana , Lusiana
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.v6i2.9354

Abstract

This study aims to analyze the effect of accounting information system perception on students’ interest in using the Quick Response Code Indonesian Standard (QRIS) among students in Bengkulu City in 2025. The research employs a quantitative approach with an associative-correlational method. A total of 80 respondents were selected using the Slovin formula with a 5% margin of error. Data were collected through validated and reliable questionnaires and analyzed using multiple linear regression with t-test, F-test, and coefficient of determination (R²). The results show that accounting information system perception has a positive and significant effect on students’ interest in using QRIS. The determination coefficient (R²) of 0.916 indicates that 91.6% of the variation in QRIS usage interest is explained by the perception of accounting information systems. The better the perception of accuracy, relevance, and reliability, the higher the interest in using QRIS. This finding highlights the importance of accounting information literacy and digital financial education in promoting cashless payments among students. Keywords: Accounting Information System Perception, QRIS, Usage Interest, Students
PERILAKU HERDING DAN OVERCONFIDENCE: MENJELAJAHI PENGARUH MEDIA SOSIAL TERHADAP KEPUTUSAN INVESTASI GENERASI Z Purnomo Sutirto Adi
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.v6i2.9437

Abstract

This study aims to examine the influence of behavioral biases including overconfidence, loss aversion, herding behavior, confirmation bias, and Fear of Missing Out (FOMO) as well as the roles of social media, influencers, and financial literacy on investment decisions among Generation Z in Indonesia. A qualitative approach was employed through in-depth interviews with five investors aged 18–25 who have experience investing in stocks and/or cryptocurrencies. Data were analyzed using thematic analysis to identify patterns and themes related to investment decision-making. The findings indicate that Generation Z’s investment decisions are more influenced by psychological and social factors than by rational analysis; herding behavior and FOMO drive impulsive actions, while overconfidence increases overestimation of personal analytical ability. Influencers and social media content reinforce biased risk perceptions, whereas financial literacy, although adequate regarding basic investment concepts, is insufficient to fully mitigate the effects of behavioral biases. These results highlight the dominant role of social media and psychological factors in shaping Generation Z’s investment decisions, suggesting the need for interventions such as financial education, information verification, portfolio diversification, and regulatory oversight of investment promotions. This study contributes to behavioral finance literature and provides practical guidance for enhancing the quality of investment decisions among young investors in the digital era. Keywords: Z, Investment Decisions, Behavioral Bias, Financial Literacy, Social Media
INOVASI DAN DIGITALISASI LEMBAGA KEUANGAN SYARIAH: STUDI PADA LKMS UKHUWAH BINTANG IHSANI KOTA BENGKULU Noni Purnama Sari; Gustiya Sunarti; Fatimah Yunus
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

Abstract

This study aims to analyze the innovation and digitalization implemented by the Ukhuwah Bintang Ihsani Islamic Microfinance Institution (LKMS) in Bengkulu City and its impact on marketing and customer service. The research method used was a descriptive qualitative approach with a case study. Data were collected through in-depth interviews with management, employees, and customers, supported by documentation studies and direct observation. The results indicate that LKMS Ukhuwah Bintang Ihsani has gradually implemented innovation and digitalization through the use of social media as a marketing tool, digital transaction recording, and online service communication, all while adhering to Sharia principles such as honesty and transparency. This digitalization has had a positive impact on operational efficiency, expanded marketing reach, and increased customer satisfaction and engagement, despite limitations in human resources, digital literacy, and technological infrastructure. The study concludes that innovation and digitalization play a crucial role in strengthening the competitiveness and sustainability of LKMS Ukhuwah Bintang Ihsani. However, strengthening human resource capacity and infrastructure support are necessary for optimal and sustainable Sharia-based digital transformation. Keywords: Innovation, Digitalization, LKMS, Sharia Marketing, Sharia Finance
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET DAN TOTAL ASSET TURNOVER TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI Nurita, Gita Dwi; Kartika Berliani
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.v6i2.9652

Abstract

This study aims to determine the effect DER, ROA, and TATO on PBV among companies in the telecommunication subsector. Applying a quantitative approach using secondary data in the form of financial statements of telecommunication subsector issuers on IDX for the 2019-2024 period. The results indicate that Only DER and ROA have a positive and significant effect on PBV, while TATO does not show a significant influence. This finding provides a theoretical contribution by serving as an academic reference for expanding knowledge on the factors that drive PBV. The result may also be used as a learning resource in relevant fields.In terms of practical contribution, the results provide empirical guidance  for investors, managers, and analysts in the telecommunication subsector in prioritizing the analysis of DER and ROA as key determinants of stock value. Keywords: Return On Asset, Telecommunication Industry, Total Asset Turnover, Price To Book Value, Debt To Equity Ratio
HUBUNGAN SALES GROWTH DAN EPS GROWTH TERHADAP PERTUMBUHAN HARGA SAHAM Purnaman, Si Made Ngurah
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.v6i2.9694

Abstract

This study aims to analyze the effect of revenue and Earnings Per Share (EPS) on stock price growth of technology sector companies listed on the Indonesia Stock Exchange. This study employs secondary data from corporate financial statements and applies panel data regression analysis using the Random Effect Model approach. The results indicate that revenue has a positive but insignificant effect on stock price growth, while EPS has a positive and significant effect on stock price growth. These findings suggest that investors place greater emphasis on profitability indicators rather than revenue growth when evaluating the value of technology sector stocks. This study is expected to provide empirical evidence for capital market research and serve as a reference for investors in making investment decisions. Keywords: Revenue, Earnings Per Share, Stock Price Growth, Technology Sector

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