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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
 1   2   3 
Search results for , issue "Vol 4, No 2 (2025)" : 25 Documents clear
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN PERTANGGUNGJAWABAN PADA PENERIMAAN ZAKAT DALAM MENGELOLA LAPORAN KEUANGAN (PADA BAZNAS KOTA MEDAN) Siregar, Fifi Hayrani; Harahap, Ardhansyah Putra
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.v4i2.6415

Abstract

The aim of this research is to determine accountability, transparency and responsibility for zakat receipts in managing financial reports. This research applies a descriptive qualitative approach, describing and explaining qualitatively with explanatory sentences the Accountability, Transparency and Accountability report data on Zakat Income Levels in the management of Financial Reports at BAZNAS Medan City. The subject of this research is Baznas Medan City. The objects of this research are financial reports, Medan City Baznas zakat fund management reports and the Deputy Chair of Medan City Baznas, Medan City Baznas Financial Staff. The results of this research are that Accountability for Zakat Receipts in Managing Financial Reports: optimal management of zakat funds is able to influence public trust in providing zakat funds to zakat institutions. Transparency in Zakat Receipts in Managing Financial Reports: transparent financial reports have a very important role in building muzakki's trust in BAZNAS Medan City. Financial report transparency refers to the openness and clarity of information presented in the Medan City BAZNAS financial reports. Accountability for Zakat Receipts in Managing Financial Reports: Accountability is very important in managing zakat funds. Accountability for optimal management of zakat funds can influence public trust in providing zakat funds to zakat institutions. 
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PUBLIK DI INDONESIA Sairin, Sairin
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.v4i2.6397

Abstract

This study aims to analyse the effect of audit quality on earnings management practices in public companies listed on the Indonesia Stock Exchange (IDX). Audit quality is proxied by the size of the Public Accounting Firm (KAP Big-4 and non Big-4), audit tenure, and audit fees, while earnings management is measured using the modified Jones discretionary accrual model. The research sample consists of 120 non-financial public companies listed on the IDX for the 2021-2023 period. The analysis method used is multiple linear regression with data processing using SPSS version 26. The results showed that: (1) KAP size has a significant negative effect on earnings management; (2) audit tenure has a significant positive effect on earnings management; and (3) audit fees have a significant negative effect on earnings management. This study contributes to the accounting literature regarding the importance of audit quality in limiting earnings management practices in Indonesia by using current data and a comprehensive approach.
NET PROFIT AND STOCK PRICE: EXPLORING THE MODERATING ROLE OF DIVIDEND PAYOUT RATIO IN IDX QUALITY 30 Ulfida, Deafatunnizwa; Rizka, Nor Rahma; Izzadieny, Fitra; Rahmi, Audina
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.v4i2.6393

Abstract

This study investigates the impact of net profit on stock price with dividend payout ratio as moderating variable, recognizing that understanding the drivers of stock price is crucial for investors and financial analysts. The research utilizes multiple regression analysis to examine the direct effect of net profit on stock price and the moderating role of the dividend payout ratio. The results show that net profit has a positive and significant effect on stock price, supporting the hypothesis that higher profitability leads to increased stock valuation. However, the dividend payout ratio does not significantly moderate the relationship between net profit and stock price, indicating that it does not strengthen the effect of profitability on stock performance. These findings challenge the signaling theory, which suggests that dividend policies serve as a signal to investors. The implications of this research suggest that investors should focus on profitability as the primary indicator when evaluating stocks, while companies should prioritize improving profitability rather than relying on dividend policies to influence stock price. Future research should explore additional variables and apply broader data sets to further understand the relationship between financial performance and stock valuation.
KINERJA KEUANGAN PERBANKAN DALAM PERSPEKTIF CAMEL: EVALUASI EMPIRIS TERHADAP PT BANK NATIONAL NOBU TBK Anshor, Khairi; Soraya, Nurhaflah; Ginting, Rika Githamala; Arifyanto, Gatot Teguh; Tarigan, Devanta Abraham
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.v4i2.6413

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan keuangan PT. Bank Nationalnobu Tbk selama periode 2020 hingga 2023 berdasarkan pendekatan rasio keuangan yang mencakup Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return on Assets (ROA), Net Profit Margin (NPM), dan Loan to Deposit Ratio (LDR). Metode analisis yang digunakan bersifat deskriptif kuantitatif dengan mengacu pada standar penilaian kesehatan bank yang ditetapkan oleh Bank Indonesia. Hasil penelitian menunjukkan bahwa bank berada dalam kategori cukup sehat pada tahun 2020 hingga 2022, ditandai oleh rasio CAR dan NPL yang stabil dan tinggi. Namun, pada tahun 2023, terjadi penurunan peringkat kesehatan bank menjadi kurang sehat yang disebabkan oleh peningkatan signifikan pada rasio LDR hingga 99,67%, yang mencerminkan potensi risiko likuiditas. Dengan demikian, meskipun kinerja permodalan dan kualitas aset cukup baik, bank perlu meningkatkan efisiensi operasional dan pengelolaan likuiditas untuk menjaga kestabilan keuangannya secara berkelanjutan.
PENGARUH INFLASI, KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN SAHAM Rosyati, Tati
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.v4i2.6428

Abstract

This research aims to determine and obtain empirical evidence of the effect of inflation, dividend policy and sales growth on stock returns in consumer non- cyclical companies listed on the IDX in 2019-2023 and inflation data that occurred in 2019-2023 sourced from BPS. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (IDX) and also uses inflation data based on the consumer price index sourced from the Central Bureau of Statistics. The population in this study is consumer non-cyclical companies listed on the IDX as many as 129 companies as the population, and the sample technique was taken using purposive sampling and meeting the criteria, 18 companies were sampled in 5 years of observation. The data analysis technique in this research uses panel data regression analysis in the eviews 9 software application. The results of this research simultaneously show that Inflation, Dividend Policy and Sales Growth have an effect on Stock Returns and partially show that inflation has no effect on stock returns, while dividend policy has an effect on stock returns, and also sales growth has no effect stock returns.
ANALISIS PERAN AKUNTANSI FORENSIK DALAM PENGKUNGKAPAN TINDAK PIDANA KORUPSI Cahya, Angela Restu; Espa, Vitriyan; Fahmi, Muhammad
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.v4i2.6532

Abstract

This study aims to examine the role of forensic accounting in disclosing corruption cases in Indonesia, identify the methods applied in forensic accounting practices, and explore challenges encountered in its implementation. A qualitative approach is used with a library research method to gain in-depth insights into the application of forensic accounting in combating corruption. The data utilized are secondary data collected from academic journals, books, research reports, legal documents, and other sources. The findings reveal that forensic accounting plays vital role in the investigation of corruption through fraud detection, financial reconstruction, evidence identification and collection, and support during legal proceedings. Techniques applied include data analysis, forensic auditing, digital forensic analysis, interviews, the use of big data and artificial intelligence, and whistleblowing systems. Although the implementation of forensic accounting in Indonesia has shown progress, it still faces obstacles such as limited human resources, high investigative costs, complex cases, and restricted access to data. To address these challenges, the study suggests strategic improvements through detective, repressive, and preventive approaches, capacity building, and technological advancement. Optimizing forensic accounting practices contributes not only to uncovering corruption cases but also to strengthening internal control, preventing fraud, and restoring public trust in governance.
Analisis Portofolio Saham dengan Model Black Litterman-CAPM Lesmana, Arief Surya; Maulana, Yasir
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.v4i2.6275

Abstract

Dalam menghadapi fenomena perubahan kondisi pasar, investor perlu membentuk portofolio yang berbeda agar menghasilkan return dan risiko yang optimal. Tujuan dari penelitian ini adalah untuk membentuk portofolio optimal pada kondisi pasar modal Indonesia yang berbeda. Proksi untuk indeks pasar adalah IHSG dan proksi untuk aset bebas risiko adalah Tingkat suku bunga Sertifikat Bank Indonesia. Sampel dalam penelitian ini adalah 20 perusahaan yang dipilih secara purposive berdasarkan  kapitalisasi pasarnya. Pembentukan portofolio optimal dilakukan melalui model Black Litterman-CAPM. Portofolio optimal terdiri dari 5 saham, yaitu PT Telkom Indonesia (Persero) Tbk sebesar 43,47%, PT Elang Mahkota Teknologi Tbk sebesar 21,22%, PT Bank Central Asia Tbk sebesar 14,29%, PT Mayora Indah Tbk sebesar 12,59%, dan PT Chandra Asri Pacific Tbk sebesar 8,43% dengan return portofolio sebesar 8,05% dan risiko 2,65%. Sedangkan untuk menghadapi kondisi bearish, portofolio optimal terdiri dari 6 saham, yaitu PT Telkom Indonesia (Persero) Tbk sebesar 43,13%, PT Elang Mahkota Teknologi Tbk sebesar 21,25%, PT. United Tractors Tbk sebesar 16,68%, PT Bank Central Asia Tbk sebesar 13,59%, PT Mayora Indah Tbk sebesar 4,17%, dan PT Charoen Pokphand Indonesia Tbk sebesar 1,18% dengan return portofolio sebesar 8,01% dan risiko 5,20%
Determinan Nilai Perusahaan Dengan Dimoderasi Tingkat Financial Distress Pada Perusahaan Telekomunikasi Nasution, Lily Karlina; Murni, Mayang
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.v4i2.6602

Abstract

The telecommunications industry is a strategic sector in supporting information and communication infrastructure in the digital era, which faces challenges in the form of intense competition, large investment needs, and demands for continuous innovation. This study aims to analyze the effect of firm size and capital structure on firm value, as well as the role of the level of financial distress as a moderating variable in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2023. This study uses a descriptive quantitative approach with secondary data analyzed through multiple linear regression and Moderated Regression Analysis (MRA). The results showed that partially, company size has a positive and significant effect on firm value, while capital structure has no significant effect. Simultaneously, firm size and capital structure have a significant effect on firm value. However, the level of financial distress is not able to moderate the effect of firm size and capital structure on firm value
PENGARUH EDUKASI KEUANGAN, LITERASI KEUANGAN, FINANCIAL TECHNOLOGY TERHADAP PERILAKU DALAM MENGELOLA KEUANGAN PADA MAHASISWA AKUNTANSI DI KOTA MEDAN Hamida, Novelia; Simbolon, Ramadona; Elviani, Sri
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.v4i2.6462

Abstract

This study was conducted to analyze the influence of financial education, financial literacy, and financial technology on the financial management behavior of accounting students in Medan City. Students in Medan City totaling 11,825 are the focus population in this quantitative analysis. The sampling method uses non-probability sampling with a purposive sampling approach. The sample of this study was 387 students. With a quantitative approach and multiple linear regression method, data were collected from accounting students through questionnaires. The statistical method used in this study is the Statistical Program for Social Science (SPSS). The results of the study show that partially and simultaneously, the three independent variables have a significant influence on financial management behavior. Financial education provides a basic understanding of personal financial management, financial literacy helps students make the right financial decisions, and financial technology facilitates access and management of financial transactions. These findings indicate the importance of these three aspects in shaping healthy financial behavior among students.
ANALISIS EFISIENSI BIAYA PRODUKSI DALAM MENINGKATKAN LABA PADA PT. ARVIS SANADA SANNI INDONESIA Muda, Rangga Putra; Sembiring, Masta
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.v4i2.6315

Abstract

This research aims to analyze the cost efficiency of production in increasing profits at PT. Arvis Sanada Sanni Indonesia. Cost efficiency is a crucial factor in determining a company’s profitability, especially in the competitive coffee export industry. This study uses a descriptive method with a qualitative approach and a case study design. Data were obtained through financial report documentation and interviews with the finance and production departments. The study analyzes data from 2019 to 2023 to examine the relationship between production costs, sales, and operating profit. The findings show that in 2023, although production volume increased, the company experienced significant losses. This was due to inefficiencies in managing production costs that were not accompanied by an increase in sales. Efficiency ratio analysis indicates a significant gap between actual costs and budgeted costs. The conclusion of this study is that suboptimal cost control negatively impacts the company’s profitability. Therefore, it is necessary for the company to implement stricter cost control strategies and optimize production resources to improve efficiency and competitiveness in the global market.

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