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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 189 Documents
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PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM Eka Pertiwi, Dinal; Anjellita, Anjellita
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 company financial performance proxied by Return On Assets (ROA) and Earning Per Share (EPS) on stock prices in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019–2023. The research method used is a quantitative method with a causality approach, using secondary data obtained from company financial reports, with a purposive sampling technique and a sample size of 65 observations, and analyzed using multiple linear regression. The results of the study indicate that partially ROA and EPS have a significant effect on stock prices, and simultaneously ROA and EPS also have a significant effect on stock prices in food and beverage subsector manufacturing companies. The conclusion of this study shows that company financial performance reflected through the efficiency of asset use and the ability to generate earnings per share is an important factor that influences stock price movements, so it can be used as a consideration for investors in making investment decisions. Keywords: Stock Price; Return on Assets; Earnings Per Share; Financial Performance; Capital Market
PENGARUH MENTAL ACCOUNTING, HERDING BEHAVIOR DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI (STUDI KASUS PADA KANTOR PERWAKILAN BURSA EFEK INDONESIA BENGKULU) Ummul Khair; Rebi Rahmad Ramadan; Rina Yuniarti; Yuniarti Zs, Nensi
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 mental accounting, herding behavior, and overconfidence on investment decisions among investors registered at the Bengkulu Representative Office of the Indonesia Stock Exchange (IDX). The research method used is quantitative research with primary data collection through the distribution of questionnaires to 100 respondents who are investors in Bengkulu. The results show that mental accounting has a negative effect on investment decisions, herding behavior has a positive effect, and overconfidence has a positive effect on investment decisions. The conclusion of this study states that mental accounting, herding behavior, and overconfidence significantly influence investment decisions among investors in the city of Bengkulu. Keywords: Mental accounting, Herding behavior, Overconfidence, Investment decisions, Indonesia Stock Exchange
PENGARUH ESG (ENVIRONMENTAL SOCIAL GOVERNANCE), PERTUMBUHAN ASSET, DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 Widia Yuliana; Ahmad Sumarlan; Hernadianto Hernadianto; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

  This study aims to analyze the influence of ESG (Environmental Social Governance), asset growth, and company life cycle on cash holdings in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research method used is a quantitative method using secondary data obtained from annual reports and sustainability reports of manufacturing companies listed on the IDX. The study population consisted of 209 companies, with a research sample of 48 observations selected using a purposive sampling technique. Data analysis was performed using multiple linear regression with the help of the SPSS program. The results showed that ESG had a negative and significant effect on cash holdings with a significance value of 0.007 and a regression coefficient of -0.203, asset growth had a negative and significant effect on cash holdings with a significance value of 0.001 and a regression coefficient of -0.119, and company life cycle had a negative and significant effect on cash holdings with a significance value of 0.004 and a regression coefficient of -0.098. Simultaneously, ESG, asset growth, and the company's life cycle significantly influence cash holdings, with a significance value of 0.000 and an Adjusted R Square of 0.322. The conclusion of this study indicates that increased ESG disclosure, asset growth, and the development of the company's life cycle tend to reduce the level of cash holdings in manufacturing companies due to the increasing need for funds for operational activities, investments, and corporate responsibilities. These three variables are able to explain 32.2% of the variation in cash holdings, while the remainder is influenced by other factors outside the study. Keywords: ESG (Environmental Social Governance), Asset Growth, Company Life Cycle, Cash Holding, Manufacturing Companies
ANALISIS KINERJA KEUANGAN BANK SYARIAH INDONESIA DITINJAU DARI ASPEK STRUKTUR MODAL, PROFITABILITAS DAN LIKUIDTAS Ovet Wahyu Putri; Yusmaniarti Yusmaniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the financial performance of PT Bank Syariah Indonesia (BSI) in terms of capital structure, profitability, and liquidity during the 2021–2023 period. The research method used is quantitative descriptive research with financial ratio analysis techniques including Debt to Equity Ratio (DER) to measure capital structure, Return on Equity (ROE) to measure profitability, and Current Ratio (CR) to measure liquidity. The data used is secondary data obtained from the financial statements of PT Bank Syariah Indonesia for the 2021–2023 period. The results show that from a capital structure aspect, the DER value is in the healthy category because it is still below the established risk limit. From a profitability aspect, the ROE value has increased from 15% in 2021 to 18% in 2022 and 25% in 2023, indicating an increase in the company's ability to generate profits from its capital. From a liquidity perspective, the Current Ratio decreased from 2540% in 2021 to 1874% in 2022 and 745% in 2023, but remained above the established standard, demonstrating excellent ability to meet short-term obligations. The conclusion of this study is that PT Bank Syariah Indonesia has healthy and stable financial performance, reviewed from the aspects of capital structure, profitability, and liquidity during the study period.   Keywords: Financial Performance, Capital Structure, Profitability, Liquidity, Indonesian Sharia Banks
PENGARUH DEBT TO EQUITY RATIO, GROWTH OPPORTUNITY DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022) Widya Aprilya; Hesti Setiorini; Hernadianto Hernadianto; Yudi Partama Putra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Growth Opportunity, and Dividend Policy on Firm Value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The research method used is quantitative, utilizing secondary data obtained from the companies' annual financial reports. The study population consisted of 30 companies, and using a purposive sampling technique, 11 companies were sampled over a five-year observation period, resulting in 55 observations. Data analysis was performed using panel data regression with the help of EViews 12, and the best model selected was the Fixed Effect Model (FEM). The results indicate that partially, Debt to Equity Ratio (DER), Growth Opportunity, and Dividend Policy do not significantly influence Firm Value, with probability values ​​of 0.8090, 0.0762, and 0.6887, respectively, all greater than 0.05. However, the research model was simultaneously declared feasible with a Prob(F-statistic) value of 0.0000. The Adjusted R-Squared value of 0.675969 indicates that the Debt to Equity Ratio, Growth Opportunity, and Dividend Policy variables explain 67.59% of the variation in Firm Value, while the remaining 32.41% is explained by other variables outside the research model. The conclusion of this study indicates that Debt to Equity Ratio, Growth Opportunity, and Dividend Policy are not factors influencing Firm Value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Keywords: Debt to Equity Ratio, Growth Opportunity, Dividend Policy, Firm Value, Food and Beverage Companies
PENGARUH FINANCIAL DISTRESS, AUDIT STENURE, DAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Fuji Lestari; Hernadianto Hernadianto; Ahmad Sumarlan; Nensi Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This research aims to determine the effect of Financial Distress, Audit Tenure, and Independent Commissioners on the Integrity of Financial Reports with Audit Quality as a Moderating Variable in LQ 45 companies listed on the IDX (2020-2023). The population in this study consisted of 45 companies. The sampling technique selected based on certain criteria using purposive sampling was 25 samples. This research is a quantitative study with secondary data. The method used is a quantitative method processed with the SPSS 30 application. The techniques and data analysis used are descriptive statistics, classical assumption tests, multiple regression analysis and moderation regression analysis. The results of this study indicate that the financial distress variable affects the integrity of financial reports, audit tenure and independent commissioners do not affect the integrity of financial reports. Furthermore, audit quality moderation is unable to moderate the relationship between financial distress, audit tenure and independent commissioners on the integrity of financial reports. Keywords: Financial Distress, Audit Tenure, Independent Commissioner, Financial Report Integrity and Audit Quality
LITERATURE REVIEW: AKUNTABILTAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN SEBAGAI PILAR GOOD GOVERNANCE DI SEKTOR PUBLIK Nikita Mutia Putri; Muhammad Ramzy Agil Faried; Yuniati Yuniati
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the role of accountability and transparency in financial management as key pillars in realizing good governance in the public sector. The research method used is a literature review utilizing secondary data sourced from 20 national scientific articles published in the 2020–2025 period and obtained through Google Scholar searches and the Publish or Perish application. The results of the study indicate that accountability and transparency play a significant role in increasing the effectiveness and efficiency of public sector financial management, strengthening the quality and credibility of financial reports, encouraging public participation in oversight, and increasing public trust in the government. In addition, these two principles function as control mechanisms capable of minimizing irregularities in the financial management of villages and other public sector organizations. However, their implementation still faces various obstacles, such as limited human resources, weak internal control systems, low utilization of information technology, and limited access to information for the public. The conclusion of this study shows that accountability and transparency are important foundations in realizing sustainable good governance, thus requiring strengthening the capacity of the apparatus, increasing information disclosure, and optimizing the oversight system to support more accountable and transparent public sector financial management. Keywords: Accountability, Transparency, Financial Management, Good Governance, Public Sector
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Dewi Astuti; Erna Herlinawati; Dedi Supiyadi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Return on Assets (ROA), and Earnings Per Share (EPS) on stock prices of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research method employed is a quantitative approach with an associative design using secondary data obtained from companies’ annual reports and analyzed through multiple linear regression. The results show that partially DER, ROA, and EPS do not have a significant effect on stock prices. However, simultaneously DER, ROA, and EPS have a significant effect on stock prices. In conclusion, although each financial ratio individually does not significantly influence stock prices, the combination of DER, ROA, and EPS collectively explains stock price movements in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Keywords: Debt To Equity Ratio, Return On Assets, Earnings Per Share, Stock Price, Food And Beverage Companies
TAX DIGITALIZATION AND TAX COMPLIANCE: A SYSTEMATIC LITERATURE REVIEW Truly Wulandari; Noviyanti Angreani; Mappa Panglima Banding; Olivia Pamilangan Andilolo; Iqrima Mas Mappangile
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of tax digitalization on tax compliance and to identify research patterns and trends related to tax digitalization during the 2019–2025 period. The research method employed is a Systematic Literature Review (SLR) consisting of planning, conducting, and reporting stages. Relevant articles were systematically identified through the SINTA database based on predetermined inclusion and exclusion criteria, resulting in 21 articles selected for analysis. The findings indicate that tax digitalization contributes to improving tax compliance through enhanced ease of use, perceived usefulness, administrative efficiency, transparency, and taxpayer trust in the tax system. However, the effectiveness of digitalization is influenced by contextual factors such as digital literacy, infrastructure quality, cultural characteristics, trust in tax authorities, and regulatory readiness. Furthermore, the review reveals a shift in research trends from evaluating electronic tax system implementation toward examining taxpayer behavior, digital inclusion, the application of big data and artificial intelligence, and digital tax governance. The study concludes that tax digitalization has significant potential to improve tax compliance; however, its success depends on the development of an inclusive and adaptive ecosystem supported by adequate digital literacy, robust infrastructure, and responsive policies that accommodate technological advancements. Keywords: Tax Digitalization; Tax Compliance; E-Filing; Digital Literacy; Systematic Literature Review
PENGARUH SUSTAINABILITY REPORTING, INTELLECTUAL CAPITAL, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Nisrina Nabilah; Fachrurrozie Fachrurrozie
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of sustainability reporting, intellectual capital, and capital structure on firm value, with good corporate governance as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research method used was quantitative with purposive sampling, resulting in 140 observations. The research data were secondary data obtained from annual reports and corporate sustainability reports. These data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) using EViews SV 12. The results showed that sustainability reporting, intellectual capital, and capital structure had no significant effect on firm value. Furthermore, good corporate governance was unable to moderate the effect of sustainability reporting and intellectual capital on firm value. However, good corporate governance significantly strengthened the influence of capital structure on firm value. The conclusion of this study indicates that sustainability reporting, intellectual capital, and capital structure are not yet the primary determinants of firm value. However, effective implementation of good corporate governance can strengthen the relationship between capital structure and firm value by improving oversight and control of corporate financing policies. Keywords: Sustainability Reporting, Intellectual Capital, Capital Structure, Good Corporate Governance, Company Value

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