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Akuntansiku
Published by PT WIM Solusi Prima
ISSN : -     EISSN : 28288866     DOI : https://doi.org/10.54957/
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences
Akuntansiku merupakan media penyebarluasan hasil penelitian di bidang akuntansi. Akuntansiku merupakan jurnal akuntansi yang ada di Indonesia. Akuntansiku diterbitkan empat kali dalam setahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
 1 
Search results for , issue "Vol 4 No 2 (2025)" : 4 Documents clear
Penilaian kualitas pengungkapan laporan keberlanjutan PT Adaro Energy Indonesia Tbk tahun 2023 berdasarkan standar GRI Rizal, Moch Rifqi; Firmansyah, Amrie
Akuntansiku Vol 4 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i2.1526

Abstract

Penelitian ini bertujuan untuk menilai kualitas pengungkapan dalam laporan keberlanjutan PT Adaro Energy Indonesia Tbk tahun 2023 menggunakan standar Global Reporting Initiative (GRI). Metode yang digunakan adalah analisis konten, dimana laporan keberlanjutan perusahaan dikodekan dan dievaluasi berdasarkan kriteria standar GRI. Hasil penelitian menunjukkan bahwa PT Adaro Energy Indonesia Tbk telah mengungkapkan sebagian besar indikator yang diwajibkan oleh GRI, namun masih ada beberapa area yang memerlukan peningkatan, terutama terkait pengungkapan emisi dan energi. Kontribusi penelitian ini adalah memberikan rekomendasi praktis bagi perusahaan dalam meningkatkan transparansi dan akuntabilitas laporan keberlanjutannya serta memberikan wawasan bagi penelitian selanjutnya tentang kualitas pengungkapan di sektor energi.
The implication of income smoothing in the Indonesian manufacturing industry among political cost as a moderating variable Aprilyani, Vanesa; Mashuri, Ayunita Ajengtiyas Saputri
Akuntansiku Vol 4 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i2.1721

Abstract

Introduction: This research aims to empirically examine the effect of cash holding, bonus plan, tax planning, and political cost moderation on income smoothing as well as examine the profitability as a control variable. This research is quantitative research using secondary data. The objects of this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. Methods: The methods for selecting sample criteria used purposive sampling and the sample in this research was 79 companies or 237 data samples. Hypothesis testing in this research uses multiple linear regression analysis. Results: The results of this research show that based on model 1, cash holding, bonus plan and tax planning do not have a positive effect on the practice of income smoothing. Based on model 2, the results show that: (1) cash holding and tax planning does not have a positive effect on the practice of income smoothing; (2) bonus plan has a positive effect on the practice of income smoothing; (3) Political costs cannot weaken the influence of cash holding and tax planning on the practice of income smoothing; (4) Political costs can weaken the influence of bonus plan on the practice of income smoothing.
Pengaruh intellectual capital terhadap kinerja organisasi sektor publik: Bukti empiris pada perwakilan BPKP Fanni, Fadilla; Fakhria, Sofi Wahda; Firmansyah, Amrie
Akuntansiku Vol 4 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i2.1650

Abstract

Kinerja organisasi sektor publik dipengaruhi oleh berbagai faktor, salah satunya adalah pengelolaan sumber daya. Sebagai organisasi yang berorientasi pada pelayanan, peran sumber daya, khususnya aset tidak berwujud, menjadi sangat penting. Meskipun demikian, kajian mengenai intellectual capital dalam memengaruhi kinerja organisasi sektor publik masih relatif terbatas. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital yang terdiri atas public human capital, public structural capital, dan public relational capital terhadap kinerja organisasi sektor publik. Data primer diperoleh melalui penyebaran kuesioner kepada auditor pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP), dengan jumlah sampel akhir sebanyak 38 responden. Data dianalisis dengan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) menggunakan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa public structural capital berpengaruh positif terhadap kinerja organisasi, sedangkan public human capital dan public relational capital tidak berpengaruh. Temuan ini menegaskan pentingnya structural capital dalam mendukung pencapaian kinerja organisasi sektor publik, sekaligus memberikan kontribusi pada literatur mengenai peran intellectual capital dalam konteks organisasi pemerintah di Indonesia.
Implementasi aplikasi Audit Tools Linked Archive Systems (ATLAS) pada kantor akuntan publik di Kota Padang: Tingkat optimalisasi dan tantangan awal Milluspitasari, Milluspitasari; Sudiman, Josephine; Dwiharyadi, Anda
Akuntansiku Vol 4 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i2.1787

Abstract

Digital transformation in the auditing sector encourages Public Accounting Firms (PAFs) to adopt computer-assisted auditing technologies. One of the major innovations developed by the Indonesian Institute of Certified Public Accountants (IAPI) and the Financial Professional Development Center (FPDC) is the Audit Tools and Linked Archive System (ATLAS). This study aims to describe the implementation and optimization levels of ATLAS and identify the initial challenges faced by auditors in PAFs across in Padang City. Using a quantitative descriptive approach, questionnaires were distributed to 75 auditors across different positions. The findings indicate that although most firms are familiar with ATLAS, its usage remains suboptimal. Only a minority of auditors apply ATLAS intensively, while the majority use its features partially. Key challenges include application complexity, limited training, resistance to change, and infrastructure constraints. These findings provide empirical insights into the real conditions of ATLAS implementation in regional areas and form the basis for future strategies to enhance the adoption of digital audit technologies.

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