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INDONESIA
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 207 Documents
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TANGGUNG JAWAB SOSIAL PERUSAHAAN, KONEKSI POLITIK DAN KEPEMILIKAN PEMERINTAH: IMPLIKASINYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN LQ45 Yudi Partama Putra; Hernadianto Hernadianto; Hesti Setiorini; Yedi Suryadi
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 examine the influence of Corporate Social Responsibility, Political Connections, and Government Ownership on Financial Performance in LQ 45 Companies. This study uses a quantitative method with secondary data, which is data obtained indirectly through intermediary media. The data collection technique uses the documentation method, which includes the collection, examination, and analysis of data available on the Indonesia Stock Exchange. The population in this study consists of companies listed on the LQ 45 index at the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 45 companies. The sample was selected using purposive sampling from the population of 45 LQ 45 companies, resulting in 34 companies that met the criteria, yielding 170 observations. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS 26. The results of the study indicate that Corporate Social Responsibility does not have a effect on Financial Performance, as evidenced by a t-value of 1.057 and a significance level of 0.292 > 0.05, Political Connections do not have a positive impact on Financial Performance, as indicated by a t-value of -1.060 and a significance level of 0.291 > 0.05. Government Ownership does not have a positive impact on Financial Performance, as indicated by a t-value of -1.060 and a significance level of 0.291 > 0.05. Simultaneously, Corporate Social Responsibility (CSR), political connections, and government ownership do not affect financial performance, as seen from the F-value of 1.843 with a significance level of 0.108, which is greater than 0.05. Keywords: Corporate Social Responsibility, Political Connections, Government Ownership, And Financial Performance
ANALISIS PENENTUAN BIAYA PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PADA UMKM SEMPOL AYAM MBAK TYAH DI KOTA BENGKULU Windi Ani; Mirra Sri Wahyuni; Furqonti Ranidiah; Ahmad Sumarlan
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 determination of production costs as a basis for determining selling prices at Mbak Tyah's Chicken Sempol MSME in Bengkulu City. The research method used is a qualitative method with data collection techniques through observation, interviews, and documentation of the business owner. Data analysis is carried out through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that the total production cost of Mbak Tyah's Chicken Sempol MSME per month is Rp217,390,000 consisting of raw material costs of Rp109,800,000, direct labor costs of Rp37,800,000, factory overhead costs of Rp64,590,000, and owner's salary of Rp5,200,000. With a production volume of 270,000 skewers per month, the cost of goods sold is Rp805 per skewer. The selling price set at Rp1,000 per skewer results in a profit of Rp195 per skewer or a total profit of Rp52,650,000 per month. The conclusion of this study indicates that the selling price set by the Mbak Tyah Chicken Sempol MSME is sufficient to cover all production costs and provide adequate profits. However, the production cost recording system still needs improvement to make cost calculations and business decision-making more accurate and effective. Keywords : Production Cost, Selling Price, Cost of Goods Sold, Profitability
PENGARUH INTENSITAS PENGGUNAAN SOFTWARE AKUNTANSI MYOB TERHADAP PEMAHAMAN SISTEM INFORMASI AKUNTANSI (STUDI KASUS MAHASISWA AKUNTANSI DI KOTA BENGKULU) Nadira Oktha Henry Utami; Iwin Arnova; Githa Febiola
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

The development of information technology in the digital era has significantly influenced the field of accounting, particularly through the implementation of accounting software in the learning process. This study aims to examine the effect of the intensity of using MYOB accounting software on students’ understanding of Accounting Information Systems (AIS) among accounting students in Bengkulu City. This research employed a quantitative associative approach with a sample of 100 students selected using a purposive sampling technique. Data were collected using questionnaires and analyzed through reliability testing, normality testing, simple linear regression analysis, t-test, and the coefficient of determination using the latest version of SPSS. The results indicated that the research instruments were reliable, with Cronbach’s Alpha values of 0.867 for the MYOB usage variable and 0.914 for the AIS understanding variable. The simple linear regression results showed that the intensity of MYOB usage had a positive and significant effect on AIS understanding, with a t-value of 9.023 and a significance value of 0.000 < 0.05. Additionally, the coefficient of determination (R Square) was 0.451, meaning that 45.1% of the variation in AIS understanding was explained by the intensity of MYOB usage, while the remaining 54.9% was influenced by other factors. Thus, the higher the intensity of students’ MYOB usage, the better their understanding of Accounting Information Systems. Keywords: Usage Intensity, Accounting Information Systems, Accounting Students
PERAN SOCIAL COGNITIVE CAREER THEORY TERHADAP NIAT KARIR MAHASISWA AKUNTANSI DI BIDANG AUDIT Elsa Putri Maulida; Marita Kusuma Wardani
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 examine the influence of accounting profession stereotypes, work stress, job satisfaction, and job prestige on the career intentions of accounting students in the field of auditing within the framework of Social Cognitive Career Theory (SCCT). This study employs a quantitative method with a population of accounting students at universities in Surakarta who have taken the Auditing course. The research sample consisted of 171 students determined using the Lemeshow formula with purposive sampling. Data were collected via a questionnaire and analyzed using multiple linear regression with SPSS version 25. The results indicate that, simultaneously, all variables significantly influence the career intentions of accounting students in the field of auditing. Partially, job satisfaction and job prestige were found to have a positive and significant influence, while accounting profession stereotypes and work stress were not found to have a significant influence. These findings confirm that outcome expectations within the SCCT framework have a greater influence than self-efficacy in shaping the career intentions of accounting students in the field of. Keywords: Social Cognitive Career Theory, Accounting Stereotypes, Job Stress, Work Satisfaction, Job Prestige, Career Intentions
PENGARUH LITERASI KEUANGAN DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DI KECAMATAN KEMAYORAN Bramastyasa Gilang Pradata; Saur Saur; Laela Rahmawati
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 examine the effect of financial literacy and the use of accounting information on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Kemayoran District, Central Jakarta. This research employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners and managers. The population consisted of MSMEs operating in Kemayoran District, Central Jakarta. A total of 75 respondents were selected using purposive sampling based on predetermined criteria. Data were analyzed using multiple linear regression analysis with the assistance of Statistical Product and Service Solutions (SPSS). The results indicate that financial literacy has a positive and significant effect on MSME performance, with a significance value of 0.001 (<0.05). Meanwhile, the use of accounting information does not have a significant effect on MSME performance, with a significance value of 0.080 (>0.05). Simultaneously, financial literacy and the use of accounting information significantly affect MSME performance, as indicated by a significance value of 0.005 (<0.05). These findings suggest that MSME performance is more strongly influenced by the financial literacy of business owners, particularly their ability to manage financial resources and make appropriate financial decisions, than by the use of accounting information, which remains relatively limited and administrative in nature. Keywords: Financial Literacy, Use Of Accounting Information, MSME Performance
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM PENGENDALIAN INTERNAL PADA TOKO LUWES FASHION BLITAR Zulfaa Gunawan; Dian Fahriani; Kafidin Muzakki; Erlyna Tri Rohmiatun
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

The objective of this study is to measure the effectiveness of implementing a cash register-based Point of Sale (POS) Accounting Information System on the execution of internal control at Luwes Fashion Store Blitar. This study employs a qualitative descriptive approach, with informants consisting of the owner and employees directly involved in sales activities and inventory management. Data were collected through observation, interviews, and documentation methods to obtain data which were then analyzed using the Miles and Huberman model and evaluated based on the five components of COSO internal control. The results indicate that the use of the Point of Sale cash register system helps accelerate transaction processes, improves recording accuracy, and provides sales information that is more accessible and usable. Based on the effectiveness measurement using the Dean J. Champion method, internal control scored 65%, placing it in the "moderately effective" category. However, the system's effectiveness is not yet optimal due to concurrent duties (lack of segregation of duties), the absence of written SOPs and organizational structures, and inventory oversight that has not been fully implemented. The results of this study show that the implementation of AIS in retail MSMEs is determined not only by technology but also by the quality of internal control mechanisms supporting business operations. Keywords: Accounting Information System, Internal Control, COSO
PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL MEDIASI PADA SEKTOR ENERGI DAN PERTAMBANGAN Riyanto Setiawan Suharsono; Adinda Eka Kimiel Aprilia; Nina Martiana
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 green accounting on financial performance with environmental performance as a mediating variable. The population of this study consists of energy and mining sector companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using purposive sampling, resulting in 120 observations. The data used are secondary data obtained from financial reports and sustainability reports, analyzed using linear regression and path analysis. The results show that green accounting has a positive effect on financial performance, but no effect on environmental performance. Environmental performance negatively affects financial performance and is unable to mediate the effect of green accounting on financial performance. These findings indicate that environmental cost allocation can support operational efficiency and profitability, while environmental performance tends to increase operational costs and reduce the company’s ability to generate profits from its assets. Environmental performance also tends to function as a form of compliance with environmental regulations and corporate legitimacy. Keywords: Green Accounting, Environmental Performance, Financial Performance
PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (STUDI PADA OPD KAB. KEPAHIANG) Muhammad Egi Etalariksyah; Ummul khair
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 intellectual capital, market value, and institutional ownership on firm value in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. The research method used is quantitative with an associative approach. The data used are secondary data obtained from the companies' financial reports. The sampling technique used was purposive sampling, resulting in 92 observations after removing outliers. Data analysis was performed using multiple linear regression with IBM SPSS through the classical assumption test, partial t-test, simultaneous t-test (F-test), and coefficient of determination (R²). The results show that intellectual capital has a significant influence on firm value, while market value and institutional ownership have no effect. Simultaneously, intellectual capital, market value, and institutional ownership have a significant influence on firm value. The conclusion of this study shows that increasing intellectual capital can increase company value, while market value and institutional ownership have not been able to provide a significant influence on company value in LQ45 companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Keywords: Earnings Per Share; Intellectual Capital; Institutional Ownership; Firm Value; Price to Book Value
PENGARUH KEBIJAKAN PENGELOLAAN ASET DAN AKUNTABILITAS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN EMPAT LAWANG Weni Herlianti; Nensi Yuniarti. Zs; Furqonti Ranidiah; Dinal Eka Pertiwi
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 asset management and accountability policies on the quality of financial reports of the Empat Lawang Regency Government. The research method used is a quantitative method using primary data obtained through questionnaires distributed to 53 Empat Lawang Regency Government employees involved in asset management and financial report preparation. Data analysis techniques include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing (t-test and F-test). The results show that asset management policies have a positive and significant effect on financial report quality, while accountability has a positive effect on financial report quality. Simultaneously, asset management and accountability policies have a significant effect on financial report quality with a coefficient of determination (R²) of 0.778, indicating that 77.8% of the variation in financial report quality can be explained by these two variables, while the remaining 22.2% is influenced by other factors outside the study. The conclusion of this study is that the implementation of good asset management policies and increased accountability can improve the quality of financial reports of the Empat Lawang Regency Government. Keywords: Accountability, Asset Management Policy, Financial Report Quality, Local Government
THE EFFECT OF COMPUTER SELF-EFFICACY AND MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM ON THE USE OF E-FILING IN REPORTING ANNUAL SPT OF INDIVIDUAL TAXPAYERS Ahmad Junaidi; Putri Wahyuni; Yudi Partama Putra; Hesti Setiorini
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 determine the effect of Computer Self-Efficacy and Modernization of the Tax Administration System on the use of e-Filing in reporting Annual Tax Returns (SPT) by Individual Taxpayers at the Bengkulu Satu Pratama Tax Service Office. The research method used was a quantitative survey approach using primary data obtained through questionnaires distributed to 397 individual taxpayer respondents who used e-Filing. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS version 25 through descriptive statistical testing, data quality testing, classical assumption testing, and hypothesis testing. The results showed that Computer Self-Efficacy had a positive and significant effect on the use of e-Filing, and Modernization of the Tax Administration System had a positive and significant effect on the use of e-Filing. Simultaneously, Computer Self-Efficacy and Modernization of the Tax Administration System had a significant effect on the use of e-Filing in reporting Annual Tax Returns by Individual Taxpayers. The conclusion of this study indicates that improving taxpayers' ability and confidence in using technology and implementing increasingly modern tax administration systems can increase the use of e-Filing services in fulfilling tax obligations. Keywords: Computer Self-Efficacy; E-Filing; Modernization of the Tax Administration System; Tax; Individual Taxpayers

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