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Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Published by Universitas Satya Negara Indonesia
ISSN : 25028669     EISSN : 28094417     DOI : https://doi.org/10.54964/liabilitas.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi pertama kali diterbitkan pada tahun 2016. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis kritis mengenai penelitian di Bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerbitkan 2 (dua) jurnal dalam setiap tahunnya, yaitu terbit di bulan Februari dan Agustus. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi sebagai bagian dari semangat menyebarluaskan ilmu pengetahuan hasil dari penelitian dan pemikiran untuk pengabdian pada masyarakat luas. Situs Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi adalah jurnal ilmiah akuntansi dan ekonomi yang merupakan sumber referensi akademisi di bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerima artikel ilmiah dengan lingkup penelitian pada: Akuntansi Keuangan Akuntansi Manajemen Auditing Perpajakan Sistem Informasi Akuntansi Akuntansi Sektor Publik / Pemerintahan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 140 Documents
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Evaluasi implementasi COSO Internal Control pada siklus penjualan dan penagihan UMKM Pisang Kipas Saputra, Allo; Faraknimela, Lolita; Selvina, Putri; Fitriah Herpan, Nurul; Ainun Nur, Putri; Ruzika Zaimar, Fina
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.558

Abstract

Internal control plays an important role in maintaining smooth sales and billing for micro, small, and medium enterprises. Weaknesses in controls can lead to uncollectible receivables, cash declines, and potential fraud. This study aims to evaluate the application of the Committee of Sponsoring Organizations of the Treadway Commission Internal Control Integrated Framework framework to the Pisang Kipas business in Makassar. The method used is qualitative with a case study design through observation and interviews, then the results are analyzed descriptively based on five internal control components. The novelty of this research lies in the application of the COSO framework to the sales and billing cycle in family-based micro-businesses. The results show that the implementation of controls is still informal and undocumented, with weaknesses in risk assessment, financial recording, and monitoring. The study recommends the implementation of simple procedures, daily cash recording, as well as further research on adaptive internal control models for micro enterprises.
Analisis Siklus Penjualan dan Penagihan: Studi Literatur pada PT Unilever Tbk tahun 2024 Ramadhani S, St. Nabila; Ramadhani, Keisya Nur; Malik, Rahma Fatimah; Irwan, M. Indra; Zaimar, Fina Ruzika
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.559

Abstract

The Fast Moving Consumer Goods (FMCG) industry makes a significant contribution to supporting the national economy, with PT Unilever Indonesia Tbk being one of the companies holding a dominant position in the market. This study focuses on evaluating the effectiveness of Unilever's sales and billing cycle in 2024 using a literature review method through a Systematic Literature Review (SLR) approach. Data were collected from journals, annual reports, and other relevant scientific sources over the past ten years. The review results show a significant improvement in billing performance, reflected in an increase in receivable turnover from 9.77 times (2022) to 16.64 times (2024), as well as a decrease in days sales outstanding (DSO) from 37.37 days to 21.94 days. This improvement is linked to the strengthening of internal control systems, the implementation of digital technologies such as e-invoicing and artificial intelligence, and compliance with PSAK 71 on Expected Credit Loss (ECL). Effective accounts receivable management through balanced credit policies is crucial for maintaining cash flow, boosting profitability, and preserving the company's competitiveness in the competitive FMCG industry.
The Pengaruh Psychological Well Being, Time Preassure, Dan Pengalaman Auditor Terhadap Kualitas Audit Dengan Role Stress Sebagai Variabel Moderasi Dwinanda, Farhan; Siti Hartinah H, Dwi Ayu; Abbas, Nur Abshari
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.602

Abstract

This study aims to determine the influence of Psychological Well-Being, Time Pressure, and auditor experience on Audit Quality and how Role Stress can moderate the influence of Psychological Well-Being, Time Pressure, and auditor experience on Audit Quality. This type of research is quantitative research. The number of samples in this study was 35 auditors in the Inspectorate of South Sulawesi Province. This research instrument used a questionnaire, then the collected data will be analyzed using the IBM SPSS Ver. 26 application. The analysis method used is multiple linear regression and moderation analysis. The results show that there is an influence between Psychological Well-Being and Time Pressure of auditors on Audit Quality, but auditor experience does not affect audit quality. A more interesting finding is that with Role Stress as a Moderating Variable and strengthens the influence of Psychological Well-Being and Time Pressure on Audit Quality, this shows that, for individuals who have good mental health, role pressure is not an obstacle, but rather a driving force that motivates them to work more carefully and effectively, thereby improving audit quality overall. However, the Role Stress variable is unable to moderate and strengthen the influence between auditor experience and audit quality.
Faktor-Faktor Penentu Efektivitas Audit Internal: Peran Pengalaman, Independensi, Dukungan Manajemen, dan Etika Auditor Safitri Amelyana, Dian; Christina, Christina
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.608

Abstract

This research endeavors to examine the impact of auditor experience, independence, management support, and auditor ethics on the efficacy of internal audits at PT GMD Indonesia. The inclusion of auditor ethics as an additional variable distinguishes this study from prior research. The methodological framework employed is a quantitative approach, focusing on the population of internal auditors within the company. A sample comprising 52 respondents was selected utilizing purposive sampling techniques. Data analysis was conducted through multiple linear regression, incorporating the F test, t test, and coefficient of determination. The findings indicated that, when analyzed collectively, all four variables exerted a significant influence on the effectiveness of internal audits. In contrast, when analyzed individually, only auditor ethics demonstrated a significant impact, whereas auditor experience, independence, and management support did not show a significant effect. The coefficient of determination reveals that 54.3% of the variability in internal audit effectiveness can be elucidated by the four aforementioned variables, while the remaining variance is attributed to extraneous factors not encompassed within this study.
Pengaruh Literasi Keuangan terhadap Inklusi Keuangan Mahasiswa FEB Universitas Djuanda: FinTech sebagai Variabel Moderasi Shintya, Dini; Budi Setiawan, Ade; Cahya Kusuma, Indra
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.610

Abstract

Penelitian ini dilatarbelakangi oleh masih belum optimalnya inklusi keuangan pada kelompok mahasiswa, serta adanya perbedaan temuan penelitian terdahulu mengenai pengaruh literasi keuangan terhadap inklusi keuangan. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan terhadap inklusi keuangan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Djuanda serta menguji peran financial technology sebagai variabel moderasi. Kebaruan penelitian ini terletak pada pengujian financial technology sebagai faktor yang memperkuat hubungan literasi keuangan dan inklusi keuangan pada konteks mahasiswa Fakultas Ekonomi dan Bisnis Universitas Djuanda. Metode penelitian menggunakan pendekatan kuantitatif dengan survei kuesioner skala Likert kepada mahasiswa, dan data yang layak dianalisis berjumlah 256 responden. Analisis dilakukan menggunakan pemodelan persamaan struktural berbasis kuadrat terkecil parsial. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap inklusi keuangan mahasiswa, serta financial technology memperkuat pengaruh literasi keuangan terhadap inklusi keuangan. Simpulan penelitian menegaskan bahwa peningkatan literasi keuangan yang disertai pemanfaatan layanan keuangan digital dapat mendorong inklusi keuangan mahasiswa secara lebih kuat. Rekomendasi penelitian selanjutnya adalah memperluas objek dan karakteristik responden serta menambahkan variabel lain yang berpotensi memengaruhi inklusi keuangan agar model menjadi lebih komprehensif.
Evaluasi Pengaruh DAR, ROA, Dan Kepemilikan Institusional Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Pemoderasi Lina Royani; Natrion; Tagor Darius Sidauruk; Heriston Sianturi
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.613

Abstract

This study analyzes the role of institutional ownership, return on assets (ROA), and the debt to asset ratio (DAR) in influencing tax avoidance, and further explores the moderating role of corporate financial performance in property firms listed on the Indonesia Stock Exchange (IDX) throughout the 2020–2024 period. A quantitative approach is employed as the study method by utilizing document-based secondary data in the form of annual financial reports from 11 property companies that meet the purposive sampling criteria. Multiple linear regression analysis is applied to examine the data with financial performance incorporated as a moderating variable. The partial test results indicate that institutional ownership and ROA affect tax avoidance practices, whereas the debt to asset ratio (DAR) does not have a statistically significant effect. Moreover, financial performance is found to amplify the linkage between institutional ownership, ROA, and DAR in explaining tax avoidance practices among property sector firms.
Pengaruh Orientasi Perbandingan Sosial, Kecerdaan Spiritual Dan Efikasi Diri Terhadap Pengelolaan Keuangan Mahasiswa Akuntansi Batam Rahmawati, Tri Adinda; Yanti Natalia, Erni
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.623

Abstract

The rapid development of digital technology and the ease of access to financial services such as digital banking, e-wallets, and paylater systems pose challenges for students in managing personal finances. Although accounting students academically possess financial knowledge, in practice many of them still demonstrate inadequate financial management behavior. This behavior is influenced by several psychological and social factors, including social comparison orientation, spiritual intelligence, and financial self-efficacy. This study aims to analyze the effect of social comparison orientation, spiritual intelligence, and financial self-efficacy on the financial management behavior of accounting students in Batam City, both partially and simultaneously. This research employed a quantitative method with a descriptive-associative research design. Data were collected through an online questionnaire distributed via Google Form to accounting students at Universitas Internasional Batam, Universitas Universal, and Universitas Ibnu Sina. The sampling technique used was non-probability sampling with a quota sampling method, involving 152 respondents. The measurement instrument used a Likert scale, and the data were analyzed using multiple linear regression analysis. The results indicate that social comparison orientation, spiritual intelligence, and financial self-efficacy have a significant effect on students’ financial management behavior, both individually and simultaneously. This study concludes that psychological and social factors play an important role in shaping the financial management behavior of accounting students in Batam City.
Meningkatkan Nilai Perusahaan: Peran Pertumbuhan Penjualan dan Kepemilikan Manajerial dengan Ukuran Perusahaan sebagai Faktor Moderasi Sevty Wahiddirani Saputri; Oktavianna, Rakhmawati; Benarda, Benarda; Septia Rahmadani, Lulu; Nurhaliza, Zihan
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.625

Abstract

This study examines and analyzes the effects of sales growth and managerial ownership on firm value in non-cyclical customer companies. This study used panel data consisting of 90 samples from 2020 to 2024. The findings indicate that sales growth negatively impacts firm value, but managerial ownership has no effect on firm value. Firm size moderates the relationship between sales growth and firm value but does not moderate the relationship between managerial ownership and firm value. This is likely because increased sales growth is not necessarily accompanied by an increase in the company's net profit. One possible cause is increased operational costs and high taxes. In managerial ownership, management, acting as an agent, is trusted by shareholders to manage the company to achieve its goals and ensure the welfare of the principal. However, agents do not always act according to the principal's wishes, as agents engage in opportunistic behavior.
Analisis Tingkat Kesadaran Pentingnya Literasi Keuangan dan Sikap Keuangan Terhadap Financial Self Afficacy Siti Aliviah Hasanah; Sukiyaningsih, Tri; Kodriyah, Kodriyah
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.627

Abstract

This study aims to analyze the influence of Financial Literacy and Financial Attitude on Financial Self-Efficacy among Accounting students at Serang Raya University. The study uses a questionnaire survey method distributed to students of the 2023-2024 cohort. The results indicate that both Financial Literacy and Financial Attitude, either partially or simultaneously, have a positive and significant effect on Financial Self-Efficacy. In conclusion, an increased understanding of financial concepts and proper financial attitudes can enhance students' confidence in managing their personal finances.
Green Inovasi dan Eko-Efisiensi Sebagai Strategi Keberlanjutan untuk Meningkatkan Kinerja Perusahaan di Sektor Konsumsi Primer Purnomo, Listiya Ike; Kusuma Citra, Mega; Al Pabrina, Aina
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.628

Abstract

The aim of this research is to gather empirical data regarding how green innovation and environmental efficiency influence the values of companies. This investigation centers on companies in the primary consumer goods sector that are listed on the Indonesia Stock Exchange from 2019 to 2023. Green innovation and environmental efficiency are regarded as components of a sustainable strategy capable of enhancing competitive advantages and drawing in investors. The research employs a quantitative method with purposive sampling. The analysis of the data was performed using a panel data regression technique through EVIEWS 12 software. The suitable regression model for addressing the hypothesis is the random effects model. The empirical findings indicate that green innovation does not influence firm value. Conversely, eco-efficiency has a notable positive impact on firm value. This result reinforces the idea that well-structured eco-efficiency practices, such as obtaining ISO 14001 certification, can serve as a favorable indicator for stakeholders. As a result, businesses should focus on bolstering their application of sustainability principles, particularly those related to resource efficiency, to enhance their value and appeal in investment circles.

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