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INDONESIA
Worksheet : Jurnal Akuntansi
Published by Universitas Dharmawangsa
ISSN : 28088557     EISSN : 28088573     DOI : https://doi.org/10.46576/wjs.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan Akuntansi Manajemen Akuntansi Pemerintahan Sistem Informasi Akuntansi Akuntansi Perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 25 Documents
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Search results for , issue "Vol 4, No 2 (2025)" : 25 Documents clear
PENGARUH KEBIJAKAN UTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN KEUANGAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Fadillah, Pratiwi; Nasution, Ilham Ramadhan
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6351

Abstract

The decline and fluctuation in the value of banking sector companies listed on the Indonesia Stock Exchange (IDX) highlight the need for effective financial management, particularly through debt policy and dividend policy. This study aims to analyze the influence of debt policy and dividend policy on the firm value of banking companies listed on the IDX during the 2019–2023 period. A quantitative approach was employed in this study, utilizing multiple linear regression analysis. The sample consisted of 11 banking companies, totaling 55 annual observations, selected through purposive sampling based on specific criteria. The independent variables in this research are debt policy, measured by the Debt to Equity Ratio (DER), and dividend policy, measured by the Dividend Payout Ratio (DPR), while firm value is measured by the Price to Book Value (PBV). The results indicate that debt policy and dividend policy each have a significant partial effect on firm value. Furthermore, both variables simultaneously have a positive and significant effect on firm value. These findings imply that banking companies need to optimize their capital structure and dividend distribution strategies to enhance investor confidence and improve firm value in the market.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFISIENSI INVESTASI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Aulia, Citra; elviani, sri; lubis, farida khairani; Simbolon, Ramadona
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6467

Abstract

This study was conducted to analyze the factors that affect investment efficiency with company size as an intervening variable in Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The factors tested in this study include debt maturity, accounting conservatism, good corporate governance (GCG), and information asymmetry. Investment efficiency is important to determine a company's financial performance and ability to allocate capital optimally. This study uses a quantitative method with the Partial Least Square (PLS) approach to test the relationship between variables. Data were obtained from the company's annual financial report and processed using a statistical model to measure the direct and indirect influence of independent variables on investment efficiency through company size as a mediator. The results show that this study, (1) Investment efficiency is not affected by debt maturity, accounting conservatism, good corporate governance, and information asymmetry. (2) accounting conservatism and good corporate governance have a significant impact on company size, but debt maturity and information asymmetry do not affect company size (3) debt maturity, accounting conservatism, good corporate governance, and information asymmetry indirectly through company size function as intervening variables, do not have a significant effect on investment efficiency in Food and beverage companies listed on the Indonesia Stock Exchange.
INTEGRASI INDEKS KEMISKINAN MULTIDIMENSI DALAM SISTEM AKUNTANSI PUBLIK UNTUK MENDORONG AKUNTABILITAS SOSIAL PEMERINTAH Arimi, Sailal; Harmaini, Harmaini; Hafdhallah, Hafdhallah
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6530

Abstract

Poverty is no longer measured solely by a lack of income, but is increasingly understood as a condition of deprivation across multiple dimensions of life. This study aims to measure the Multidimensional Poverty Index (MPI) of households in Indonesia using the Alkire-Foster (AF) method, utilizing data from the 2014 Indonesia Family Life Survey (IFLS), which remains the most recent wave conducted by the RAND Corporation. In addition, the study decomposes the MPI by geographic location (rural and urban areas) and calculates the contribution of each dimension and indicator to the overall MPI in both regions. The analysis reveals that 21.7% of households in Indonesia experience multidimensional poverty. On average, multidimensionally poor households suffer from 62% deprivation across the selected indicators, resulting in a national MPI score of 0.35. This figure reflects both the incidence and intensity of multidimensional poverty in Indonesia. The decomposition results indicate that multidimensional poverty is more prevalent in rural areas compared to urban areas, in terms of both incidence and intensity. Cumulatively, the standard of living dimension contributes the most to the MPI, accounting for 59.06% in rural areas and 51.19% in urban areas.
ANALISIS BIAYA PRODUKSI DAN BREAK EVEN POINT (TITIK IMPAS) SEBAGAI ALAT PERENCANAAN LABA PADA INDUSTRI TAHU DESA KARANG ANYAR KECAMATAN BERINGIN KABUPATEN DELI SERDANG Fauzi, Indra; Hidayat, Toni; Antoro, Budi; Masitah, Tina Herianty; Maharani, Fitria
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6566

Abstract

This research seeks to examine Production Costs and the Break-Even Point as strategic tools for profit planning in Mrs. Paya’s tofu enterprise, located in Karang Anyar Village, Beringin Subdistrict, Deli Serdang Regency, North Sumatra. The study employs a descriptive quantitative approach. The sampling method utilized in this research is the saturated sampling technique.The results showed that annual production costs fluctuated, with total production costs of IDR 653,381,000 in 2021, IDR 717,850,000 in 2022, and IDR 654,628,000 in 2023. The break-even point for 2021 is 130,676 units, for 2022 is 143,570 units, and for 2023 is 130,926 units. The profit earned for each year is IDR 653,379,000 for 2021, IDR 717,850,000 for 2022, and IDR 654,632,000 for 2023.
INFLASI DAN EFISIENSI OPERASIONAL BANK: STUDI PADA EMITEN PERBANKAN LQ45 Haris, Abdul; Yunita, Rizki Arvi
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6525

Abstract

The purpose of this study is to analyze the effect of inflation on the efficiency of banking operations as measured by the Cost to Income Ratio (CIR), and to test the moderating variable, namely company size. This study was conducted on banks that were consistently listed in the LQ45 index during the period 2013-2023, namely BCA, Mandiri, and BRI. This research uses quantitative methods with descriptive and inferential approaches. Secondary data was obtained from annual financial reports and relevant macroeconomic data, then analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The findings of this study indicate that inflation has a positive and significant effect on CIR, which indicates a decrease in operational efficiency as inflation increases. However, firm size has no significant effect as a moderating variable, thus neither strengthening nor weakening the relationship between inflation and operational efficiency. This finding confirms that inflationary pressures remain a major challenge for banking efficiency, and adaptive operational management is more important than just firm size. This study provides practical implications for bank management and regulators to formulate cost control policies and efficiency strategies that are responsive to inflation dynamics.
ANALISIS PERBANDINGAN PENERAPAN ESG ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA: SEBUAH ANALISIS EMPIRIS Izzadieny, Fitra; Rizka, Nor Rahma; Ulfida, Deafatunnizwa; Hidhayati, Annisa Tri; Nadiar, Rahmi
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6383

Abstract

This study examines the differences in sustainability performance between Islamic and conventional banks in Indonesia using ESG (Environmental, Social, and Governance) scores as the leading indicator. The sample used was banking companies listed on the Indonesia Stock Exchange from 2022–2023, selected through purposive sampling. The analysis method used is multiple linear regression with dummy variables to differentiate between Islamic and conventional banks and Return on Assets (ROA) as a control variable. The analysis results indicate that Islamic banks have significantly lower ESG scores than conventional banks despite having higher financial performance (ROA). These findings suggest that sustainability values in Sharia principles have not been fully implemented in ESG practices. Based on Sustainability Theory and Stakeholder Theory, Islamic banks need to expand their sustainability focus beyond compliance with sharia law to include social responsibility, corporate governance, and environmental impact. This study contributes to developing ESG literature in the Islamic finance sector and provides insights for regulators and industry players in promoting more sustainable Islamic banking.
ANALISIS KINERJA KEUANGAN DAERAH PROVINSI SULAWESI TENGAH TAHUN 2016-2023 Nur, Putri Alya; Tope, Patta; Sading, Yunus
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6365

Abstract

This study aims to analyze the regional financial performance in terms of revenue variance, fiscal decentralization, financial independence, effectiveness, and efficiency of regional finance, as well as to examine the influence of financial performance on the economic growth rate in Central Sulawesi Province for the period 2016–2023. A quantitative approach was employed, using two methods of analysis: descriptive analysis based on financial ratios to evaluate regional financial performance, and log-log regression analysis to measure the elasticity of the influence of financial performance variables on economic growth. The results show that during the 2016–2023 period: (1) Regional financial performance, based on revenue variance analysis, generally met the established criteria, with revenue realization tending to exceed the budget. The fiscal decentralization ratio fell into the medium category, while the level of financial independence was relatively low, indicating a high dependency on the central government in an instructive relationship pattern. The effectiveness ratio of locally generated revenue (PAD) demonstrated a highly effective performance; however, the efficiency ratio of financial management was still relatively low. (2) The regression analysis results indicated that the financial independence ratio, PAD effectiveness, and financial efficiency did not have a significant influence on regional economic growth. These findings suggest that although the effectiveness of regional financial management is good, the low level of independence and suboptimal efficiency remain obstacles to promoting economic growth. Additionally, economic growth in Central Sulawesi Province is more heavily influenced by private sector activities and the dominance of the mining sector. 
ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN DALAM MENENTUKAN PAJAK PENGHASILAN BADAN BERDASARKAN UU NO. 7 TAHUN 2021 Sokya, Iftitah; Zurriah, Rezki
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6346

Abstract

This research discusses the fiscal reconciliation analysis of PT Kartika Hijau Lestari's commercial financial reports in determining corporate income tax based on Law no. 7 of 2021. The aim of this research is to determine the suitability of PT Kartika Hijau Lestari's fiscal reconciliation with Law no. 7 of 2021. The types of data used are primary data and secondary data. Data was collected through interview and documentation techniques. The data that has been obtained is then analyzed using descriptive analysis methods. The results of this research indicate that the implementation of fiscal reconciliation at PT Kartika Hijau Lestari is not in accordance with Law no. 7 of 2021.
DETERMINAN WASTE MANAGEMENT DISCLOSURE PADA PERUSAHAAN INDONESIA Rizki, Tabah; Taufiq, Eindye
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6345

Abstract

This study aims to examine the effect of company size, profitability (ROA), proportion of female board of directors, and leverage on waste management disclosure in non-financial companies listed in Indonesia. Waste management disclosure is important to assess the extent to which companies are committed to sustainability and environmental social responsibility. This study uses secondary data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The sample used amounted to 136 companies selected by purposive sampling method. The analytical tool used in this research is multiple linear regression which is processed using STATA statistical software. The regression analysis results show that ROA and female board of directors have a positive and significant effect on waste management disclosure. Companies with higher profitability, more female directors, and those operating in industries with greater environmental impact tend to provide better disclosures related to waste management. On the other hand, size and leverage do not have a significant influence on disclosure. These findings provide important implications for companies to pay more attention to factors that can encourage transparency in waste management disclosure, as well as for regulators to consider policies that can increase sustainability disclosure, especially in sectors that are more exposed to environmental impacts.
ANALISIS PEMANFAATAN E-COMMERCE PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) FASHION DI KOTA MEDAN Harahap, Wilda Sri Munawaroh; Jayusman, Sri Fitria; Putri, Rizqy Fadhlina
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6631

Abstract

Era Globalisasi menjadi masa dimana UMKM harus bisa tetap bertahan dan melakukan persaingan bisnis. Berkembang pesatnya teknologi informasi, khususnya dalam ranah media sosial, memberikan berbagai manfaat kepada para pelaku UMKM, diantaranya yaitu menambah metode pemasaran, meningkatkan pemahaman pencatatan hasil dari penjualan, meningkatkan pangsa pasar dan memberikan banyak pilihan dalam keputusan bisnis. Beberapa contoh nyata dari perubahan dunia bisnis saat ini yaitu munculnya e-commerce. Dalam proses transaksi dengan menggunakan e-commerce, kegiatan perdagangan dan pemasaran suatu produk akan menjadi lebih efisien dikarenakan dengan menggunakan e-commerce proses transaksi menjadi lebih cepat dan hemat biaya. Media sosial sebagai alat dari ecommerce merupakan sarana inovatif bagi UMKM dalam mendukung sistem bisnis. Penelitian ini adalah penelitian deskriptif yang menggunakan metode pendekatan kualitatif. Subyek dari penelitian merupakan 15 pelaku UMKM yang berada di Kota Medan. Analisis data dilaksanakan ke dalam empat tahap yaitu: (1) Pengumpulan data; (2) Reduksi data; (3) Penyajian data; (4) Kesimpulan Hasil penelitian. Penelitian ini merupakan penelitian yang menggabungkan tiga bidang ilmu yaitu Akuntansi, Manajemen dan Teknologi Informasi.Berdasarkan hasil dan diskusi, dapat disimpulkan bahwa: a) UMKM di Kota Medan memanfaatkan e-commerce dalam mengembangkan usahanya dalam penjualan, pembelian, pemesanan, pembayaran dan promosi; b) dampak penggunaan e-commerce bagi bisnis UMKM di Kota Medan berdampak paling besar terhadap efektivitas biaya promosi yang murah, interaktivitas jangkauan konsumen, dan peningkatan omset penjualan; c) kendala yang dihadapi UMKM dalam penggunaan e-commerce adalah pada tingkat kepercayaan pembeli terhadap penjual, persaingan yang ketat antar pengusaha di pasar online, infrastruktur dan kemampuan pengusaha dalam menggunakan e-commerce.

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