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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 5 no 2 (2026)" : 4 Documents clear
Review of revenue accounting implementation at PDAM XYZ based on SAK EP Nural Achmad Raainaa
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2099

Abstract

This study aims to: 1) determine the application of revenue accounting at PDAM XYZ, and 2) determine the suitability of the application of revenue accounting at PDAM XYZ with SAK EP. This research is a qualitative research with a descriptive approach. Data were collected through literature, interviews, observation and documentation. Then analyzed qualitatively. The research findings reveal: 1) In recognizing water revenue, the company uses the accrual method. The use of this method is appropriate and relevant, because the activity or transaction of selling water to customers cannot directly generate cash receipts. The company must first fulfill its obligations in the form of providing clean water to customers, then recognize revenue by issuing water billing which serves as proof of the right to collect against customer obligations after the goods and/or services have been provided by the company. At the end of each water usage period, customer relations officers will visit the customer's home and record the numbers on the water meter, this aims to determine the volume of clean water usage by each customer. The company will process the water usage data to determine the amount of revenue the company will receive. Next, the company issues a water bill in the form of a Billed Account List (DRD) which will become the customer's obligation and must be paid within the time period determined by the company. 2) The revenue measurement applied by PDAM XYZ is in accordance with SAK EP, namely based on the fair value of payments received or accrued. Revenue is received by the company in cash. The value of water revenue is determined by multiplying the volume of customer water usage during a period by the drinking water tariff in accordance with Mayoral Regulation No. 55 of 2005. Non-water revenue is assessed based on a decision of the board of directors (internal company), so the company can determine the appropriate amount of fees charged to customers for each transaction. These costs charged to customers are measured based on the fair value of the equipment and services required for the transaction. Non-operating income, such as deposit interest and bank interest (giro fees), is calculated by the company by multiplying the bank interest rate by the amount of money the company holds in the bank. For non-operating income other than deposit interest and bank interest, the amount of revenue is measured based on the fair value related to the gross economic benefits received.
The role of internal control systems in supporting external auditors in providing reasonable assurance on financial statements Adam Muhamad Satria; Lidya Primta Surbakti
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2316

Abstract

This study aims to analyze the role of the internal control system in supporting external auditors in providing reasonable assurance regarding the fair presentation of financial statements. The reliability of financial statements is highly influenced by the effectiveness of the internal control system implemented by an entity, as such a system functions to minimize the risk of errors and fraud that may affect the quality of financial information. This study adopts a descriptive qualitative approach using a library research method. The findings indicate that an internal control system designed and implemented based on the COSO framework enhances the effectiveness of internal controls, improves the reliability of financial reporting, and reduces the risk of material misstatements. Furthermore, an effective internal audit function serves as a bridge between the internal control system and the external audit process. In accordance with International Standard on Auditing (ISA) 610, external auditors may rely on the work of internal auditors to modify the nature, timing, and extent of audit procedures, thereby improving audit efficiency without compromising the quality of audit evidence obtained. The study also reveals that effective internal controls are positively associated with the quality of external audit opinions. Companies with strong internal control systems are more likely to receive unmodified audit opinions, whereas deficiencies in internal controls increase the risk of material misstatements that may lead to modified audit opinions. Therefore, the relationship among internal control systems, internal audit, and external audit is synergistic in enhancing financial reporting quality, improving audit efficiency, and fostering the continuous improvement of internal control systems.
Internal control as a tax governance mechanism for mitigating transfer pricing risks Hanin Febriana; Lidya Primta Surbakti
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2325

Abstract

This study aims to examine the role of internal control as a tax governance mechanism in mitigating transfer pricing risks in multinational enterprises. Transfer pricing remains a critical issue in international taxation due to its potential to generate tax adjustments, tax disputes, and compliance uncertainties when not properly managed. This study employs a literature review approach by analyzing scholarly articles obtained from various academic databases. The analysis was conducted through a systematic process of identification, screening, and synthesis of literature related to internal control, tax governance, and transfer pricing risk. The findings indicate that internal control plays a strategic role in supporting tax governance through enhanced monitoring mechanisms, tax risk management, and transfer pricing compliance. The implementation of a Tax Control Framework, adequate transfer pricing documentation, and cooperative compliance practices contribute to controlling tax risks and reducing the likelihood of tax adjustments and transfer pricing disputes. The study also reveals that transfer pricing risk is influenced not only by technical pricing considerations but also by the effectiveness of tax governance and the quality of a firm's internal control system. Therefore, the integration of internal control and tax governance is essential for strengthening transfer pricing compliance and mitigating tax risks in multinational enterprises.
The influence of green innovation, eco-efficiency, and environmental costs on company value Siti Rachellia Imani; Munasiron Miftah
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2124

Abstract

This study aims to empirically determine and analyze how green innovation, eco-efficiency, and environmental costs can affect firm value. This study uses a quantitative method of secondary data in the form of basic material sub-sector manufacturing companies in 2021-2023 that have conducted an initial public offering (IPO) and listed on the Indonesia Stock Exchange. This study uses purposive sampling techniques in selecting samples and uses data regression analysis in conducting data analysis using STATA 17 with significance level of 5%. The results of this study indicate that green innovation has a positive effect on firm value and eco-efficiency has a negative effect on firm value. Meanwhile, environmental costs have no impact on firm value.

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