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JAKPI
Published by Universitas Prof. Dr. Moestopo
ISSN : 27759784     EISSN : 27759792     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), ISSN 2775-9784 (Cetak) dan ISSN 2775-9792 (Online), dikelola Programs Studi Akuntansi diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). JAKPI diterbitkan dua kali setahun (pada Juni dan Desember). Menerima artikel yang akan direview oleh editor internal maupun eksternal. Selanjutnya artikel tersebut akan direview oleh reviewer kami dengan keahlian terkait. Artikel akan ditinjau oleh peer review double-blind. JAKPI menerima artikel dalam cakupan sebagai berikut: Financial Accounting Auditing Management Accounting Public Sector Accounting Information system Taxation Finance Business and Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 118 Documents
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TRANSFORMASI PRAKTIK AKUNTANSI BERBASIS TEKNOLOGI PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) (STUDI BIDANG USAHA COFFEE SHOP DI KABUPATEN PURWOREJO) Hadyan, Krisna Ikhsan; Zuhrotun, Zuhrotun; Sujatmika, Sujatmika
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6512

Abstract

ini bertujuan untuk menggambarkan transformasi praktik akuntansi berbasis teknologi pada Usaha Mikro, Kecil, dan Menengah (UMKM) coffee shop di Kabupaten Purworejo. Penelitian menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan dokumentasi terbatas terhadap enam pelaku UMKM coffee shop yang terlibat langsung dalam pencatatan keuangan usaha. Analisis data dilakukan menggunakan analisis tematik yang mengacu pada tahapan analisis data kualitatif menurut (Creswell Poth, 2023), meliputi pengorganisasian data, pengkodean, pengembangan tema, dan interpretasi makna. Hasil penelitian menunjukkan bahwa transformasi praktik akuntansi digital pada UMKM coffee shop berlangsung secara bertahap, yang tercermin dalam peralihan dari pencatatan manual menuju penggunaan aplikasi digital sederhana sesuai dengan kebutuhan dan pengalaman pelaku usaha. Praktik pencatatan keuangan yang diterapkan menunjukkan variasi, baik dalam bentuk pencatatan manual, penggunaan aplikasi pencatatan sederhana, maupun pemanfaatan sistem POS. Meskipun pencatatan digital membantu pelaku usaha dalam mengelola transaksi harian, sebagian besar UMKM belum menyusun laporan keuangan secara formal sesuai dengan SAK EMKM.
THE DIGITAL FINANCIAL LITERACY AND CURRENT FINANCIAL BEHAVIOR IN INDONESIA SMALL MEDIUM ENTERPRISE Hadiwidjaja, Rini Dwiyani; Trisnowati, Yanuar; Kahar, Muhammad Ridwan
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6923

Abstract

The aim of this research is to analyze the influence of digital financial literacy on current financial behavior, such as spending behavior, savings behavior, and investment behavior among small and medium entrepreneurs in Indonesia. The method used in this research is a survey method. The data used are primary data collected through the distribution of questionnaires to 383 respondents. The sample in this research consists of small and medium entrepreneurs in Indonesia. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to estimate the relationships among latent variables. The results of this research show that digital financial literacy possessed by entrepreneurs influences spending behavior, savings behavior, and current investment behavior. The implication of this research is that the findings can be used by policymakers as a basis for formulating policies related to digital financial literacy, especially for small and medium entrepreneurs.
CHARACTERISTICS OF TOP MANAGEMENT, AUDIT QUALITY, AND EARNINGS MANAGEMENT IN INFRASTRUCTURE COMPANIES Nainggolan, Abdullah; Choiriah, Siti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6910

Abstract

Financial statements serve as a medium for communicating information regarding various economic events and transactions, including operating performance, financial position, changes in financial position, changes in equity, and corporate cash flows. One of the key pieces of information presented in financial statements is corporate earnings. Earnings are often utilized as an instrument to enhance the appearance of financial reports in order to portray improved company performance. Consequently, earnings management practices are frequently employed to present financial information that does not fully reflect the firm’s actual condition. This study aims to analyze the effect of top management characteristics on earnings management, with audit quality serving as a moderating variable. The research population consists of 67 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 55 companies that met the criteria and yielding 275 observations over five years. Data were obtained from the companies’ annual reports and analyzed using Moderated Regression Analysis (MRA) based on panel data with the assistance of EViews 10 software. The results indicate that top management knowledge and tenure do not empirically demonstrate a negative and significant effect on earnings management. Audit quality is empirically proven to moderate the relationship between top management knowledge and earnings management practices. However, audit quality does not moderate the relationship between management tenure and earnings management practices in infrastructure companies listed on the Indonesia Stock Exchang.
TRANSFORMASI KINERJA KARYAWAN MELALUI BUDAYA ORGANISASI DAN KEPEMIMPINAN: SEBUAH ANALISIS DI PT BANK NEGARA INDONESIA (PERSERO) TBK MEDAN Kamel, Muhammad; Rafiki, Ahmad; Aisyah, Nur
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6915

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi dan kepemimpinan transformasional terhadap kinerja karyawan pada PT Bank Negara Indonesia (Persero) Tbk Kantor Cabang Medan. Variabel budaya organisasi dalam penelitian ini meliputi amanah, kompetensi, harmonisasi, loyalitas, adaptif, dan kolaboratif, sedangkan kepemimpinan transformasional diposisikan sebagai variabel independen yang turut memengaruhi kinerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Populasi penelitian adalah seluruh karyawan BNI Kantor Cabang Medan yang berjumlah 155 orang dan tersebar pada 22 unit kerja, yang terdiri atas satu kantor cabang utama dan 21 kantor cabang pembantu. Penentuan sampel dilakukan menggunakan teknik simple random sampling dengan rumus Slovin pada tingkat kesalahan 10 persen, sehingga diperoleh sampel sebanyak 61 responden. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel budaya organisasi dan kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja karyawan. Secara parsial, amanah, kompetensi, harmonisasi, loyalitas, adaptif, kolaboratif, serta kepemimpinan transformasional terbukti berpengaruh positif dan signifikan terhadap peningkatan kinerja karyawan. Temuan ini mengindikasikan bahwa penguatan nilai-nilai budaya organisasi yang selaras dengan praktik kepemimpinan transformasional merupakan faktor penting dalam meningkatkan efektivitas dan kualitas kinerja karyawan. Penelitian ini merekomendasikan penguatan internalisasi budaya organisasi, peningkatan kompetensi berkelanjutan, serta pengembangan kepemimpinan yang adaptif dan kolaboratif guna mendukung kinerja karyawan yang berkelanjutan.
ESG ARCHITECTURE DESIGNING TRIPLE NEXUS SYNERGIES: MULTIDIMENSIONAL CORPORATE PERFORMANCE UNDER SUSTAINABILITY RISK Wulandari, Linda Ayu
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6927

Abstract

This study examines how green accounting (PROPER), ESG architechture (Environmental, Social, Governance), and management efficiency jointly determine multidimensional financial performance (ROA, ROE, NPM, and Sales Growth). It further evaluates the moderating role of sustainability risk (DER). Data was gathered from sustainability report of 27 basic material’s sector companies in IDX achieving PROPER’s rank during 2019-2024, through quantitative approach with using panel data on moderating regression analysis method by EViews 13. The findings reveal that Green Accounting improves corporate performance selectively by increasing profit margins but does not significantly influence broader profitability indicators or growth. ESG Architecture demonstrates uneven impacts, where environmental disclosure strengthens shareholder returns, social disclosure reduces asset efficiency, and governance disclosure shows no significant financial effect. In contrast, management efficiency consistently drives profitability and growth, highlighting the central role of operational capability in sustaining corporate performance. Moderation analysis further shows that sustainability risk does not alter the impact of Green Accounting, weakens the effectiveness of ESG practices, but conditions the performance impact of managerial efficiency. These findings highlight that sustainability initiatives alone do not guarantee financial improvement unless supported by strong managerial efficiency and balanced financial risk. The study contributes by introducing an integrated Triple Nexus ESG Architecture framework linking sustainability accounting, managerial capability, and financial risk in explaining multidimensional corporate performance.
GOVERNANCE AND FINANCIAL PERFORMANCE EFFECTS: MODERATING ROLE OF FIRM SIZE Marina, Yesi; Muhyarsyah, Muhyarsyah
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6916

Abstract

This study examines the influence of financial performance, audit committee effectiveness, and institutional ownership on firm value, with firm size acting as a moderating variable, in mining companies listed on the Indonesia Stock Exchange during 2022–2024. This period reflects the post-commodity price peak normalization phase, characterized by heightened market volatility and increasing pressure on corporate valuations. Financial performance is proxied by Net Profit Margin (NPM), audit committee effectiveness by the frequency of audit committee meetings, institutional ownership by the proportion of institutional shareholdings, and firm value by Price to Book Value (PBV). Using a quantitative research design, this study analyzes balanced panel data from 54 mining firms, resulting in 162 firm-year observations, and applies Moderated Regression Analysis (MRA) using EViews 12. The findings indicate that NPM and audit committee effectiveness have a significant positive effect on PBV, suggesting that profitability and active oversight enhance market valuation, while institutional ownership does not significantly affect firm value. Furthermore, firm size weakens the relationship between NPM and PBV, implying that the marginal impact of profitability on valuation declines as firms grow larger; however, firm size does not moderate the effects of audit committee effectiveness and institutional ownership. These results support Stewardship Theory and provide practical implications for corporate management and institutional investors in optimizing governance and financial strategies under post-boom commodity market conditions.
TAX AVOIDANCE: AGENCY AND CONTINGENCY PERSPECTIVES ON KEY FINANCIAL DRIVERS Paulus, Hendro; Awaludin, Awaludin; Ciptaningtyas, Metta; Siagian, Nancy Neorita
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6936

Abstract

This study investigates the effect of profitability (ROA), leverage (DER), and asset efficiency (TATO) on tax avoidance (TA), with sales growth (SG) as a moderating variable. Using 140 panel data observations from transportation companies listed on the Indonesia Stock Exchange for 2020–2024, the analysis was conducted using EViews 13. The results show that ROA and DER positively and significantly influence tax avoidance, while TATO has no significant effect. Sales growth strengthens the relationship between ROA and tax avoidance and between DER and tax avoidance, but does not moderate the effect of TATO. These findings support Agency Theory, indicating that financial pressures encourage managerial tax-minimizing behavior, and align with Contingency Theory, showing that contextual factors such as sales growth shape corporate tax strategies. This study provides empirical insights for regulators and stakeholders in identifying firms with higher tax avoidance tendencies
AUDIT DELAY IN FOOD AND BEVERAGE FIRMS: SIZE, PROFITABILITY, AND AUDITOR REPUTATION Yuniarti, Rita
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6922

Abstract

Audit delay refers to the time lag in the issuance of audited financial statements, which can reduce the relevance of information for users. This study examines the effect of firm size, return on assets (ROA), and audit firm reputation on audit delay in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange during 2019–2023. A quantitative approach with a causal design was applied. Using purposive sampling, 26 companies were selected from a population of 30 firms, resulting in 130 observations. Data were analyzed using SPSS version 27. The findings show that ROA has a negative and significant effect on audit delay, indicating that more profitable companies tend to complete audits faster. In contrast, firm size and audit firm reputation do not significantly influence audit delay. These results suggest that audit timeliness is driven more by financial performance than by company scale or auditor affiliation. This study provides empirical evidence on audit delay determinants and offers insights for management, auditors, investors, and regulators to improve the timeliness of audited financial reporting.

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