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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 PROFITABILITAS, FINANCIAL LEVERAGE, ASSET EFFICIENCY, DAN KEBIJAKAN DEVIDEN TERHADAP SUSTAINABLE GROWTH RATE PADA PERUSAHAAN YANG TERCATAT DALAM JAKARTA ISLAMIC INDEX (JII) PERIODE 2021-2023 Yulia, Rizka; Rahayu, Sri; Elviani, Sri; Rahmarisa, Faty
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.v4i2.6482

Abstract

This study aims to examine the effect of profitability, financial leverage, asset efficiency, and dividend policy on the sustainable growth rate (SGR) of companies listed on the Jakarta Islamic Index (JII) for the period 2021–2023. A quantitative research approach was employed, utilizing secondary data obtained from companies’ annual financial reports. The sample was selected using purposive sampling, resulting in 15 companies out of 30 listed on the JII that met the predetermined criteria. Data analysis was conducted using multiple linear regression with the aid of SPSS version 25. The results of the study indicate that, partially, profitability as proxied by Return on Equity (ROE) and financial leverage as proxied by Debt to Equity Ratio (DER) have a positive and significant influence on SGR. In contrast, asset efficiency as measured by Total Asset Turnover (TATO) and dividend policy as measured by Dividend Payout Ratio (DPR) have a negative and significant effect on SGR. Simultaneously, all four independent variables exert a statistically significant influence on the sustainable growth rate
Determinasi Potensi Kebangkrutan pada BPR di Jawa Tengah Nuryani, Anum; Cahya, Fachreza Via
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.v4i2.6612

Abstract

The bankruptcy of Rural Banks (BPR) can have serious impacts, not only on their customers but also on the regional economy and the overall stability of the financial system. A high number of bankruptcies among BPRs may occur due to financial difficulties, forcing these banks to shut down. This study aims to analyze and examine the influence of Operating Expenses to Operating Income (BOPO), Non-Performing Loans (NPL), Credit Interest Rates (SKB), and Growth in Micro Lending (GML) on the potential for bankruptcy in BPRs located in Central Java. The population of this study consists of 258 conventional BPRs, with a sample of 142 BPRs observed over the 2020–2023 period, resulting in 567 observation data points. The data were analyzed using EViews software, employing panel data model estimation tests, model selection, classical assumption tests (multicollinearity and heteroskedasticity), correlation coefficients, determination coefficients, and hypothesis testing. The results show that the fixed effect model is the most appropriate, and partial hypothesis testing reveals that BOPO and SKB have a significant effect on bankruptcy potential. Simultaneously, BOPO, NPL, SKB, and GML have a significant effect on the potential for bankruptcy.
ANALISIS PENGELOLAAN KEUANGAN DIPA DALAM MENINGKATKAN KINERJA STAF DISKUAU DI DINAS KEUANGAN ANGKATAN UDARA TAHUN 2023 Nugroho, Prasetyo; Sugihyanty, Eneng
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.v4i2.6481

Abstract

The management of DIPA (Daftar Isian Pelaksanaan Anggaran) plays a strategic role in ensuring the effectiveness of budget utilization within the Air Force Finance Office (DISKUAU). As an institution responsible for managing state finances, DISKUAU must uphold the principles of transparency, accountability, and efficiency in implementing DIPA to support staff performance and overall organizational operations. However, in practice, the implementation of DIPA still faces challenges such as regulatory complexity, limited human resources, and the lack of an integrated information system. This research aims to analyze how DIPA management can improve DISKUAU staff performance using a descriptive qualitative approach. Data is obtained through observations, interviews, and document studies regarding the implementation of DIPA within DISKUAU. The research findings indicate that optimizing information systems, providing more intensive staff training, and enhancing inter-unit coordination positively impact the effectiveness of budget management. With  better  financial   management,   DISKUAU staff  can  work more  productively, improve financial administration accuracy, and accelerate budget realization. Additionally, this research identifies several key obstacles in DIPA implementation, such as the limited capacity of human resources in understanding financial policies and the suboptimal use of technology. To address these challenges, DISKUAU is expected to increase technical training, develop a more integrated financial information system, and strengthen budget oversight mechanisms. The implications of this research highlight the need for continuous improvements in DIPA-based financial management systems to ensure optimal staff performance sustainability. Through system reforms and staff capacity enhancement, the effectiveness of DIPA implementation within DISKUAU can be maximized, allowing the organization to achieve its strategic goals
PERANCANGAN APLIKASI E-LEARNING MATA KULIAH MANAJEMEN KEUANGAN PADA PROGRAM STUDI AKUNTANSI, POLITEKNIK NEGERI MEDAN Indahwati, Rini; Naibaho, Dameria; Tambun, Rosmaida
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.v4i2.6555

Abstract

Pembelajaran daring selama pandemi Covid-19 memberikan dampak terhadap motivasi belajar mahasiswa. Penelitian ini bertujuan untuk menyelidiki penggunaan aplikasi e-learning dan dampaknya terhadap motivasi belajar mahasiswa di Program Studi Akuntansi Politeknik Negeri Medan.  Hasil uji prototype menunjukkan bahwa terjadi peningkatan motivasi belajar saat mahasiswa menggunakan aplikasi e-learning mata kuliah Manajemen Keuangan. Dari hasil pengujian terhadap 33 (tiga puluh tiga) mahasiswa, terlihat bahwa sebanyak 21 (dua puluh satu) mahasiswa dapat menyelesaikan ujian yang terdiri dari 3 (tiga) soal dan dinyatakan kompeten.   
Pengaruh VAIC terhadap Nilai Perusahaan: Studi pada Perusahaan Farmasi di Bursa Efek Indonesia Novizar, Amelia
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.v4i2.6597

Abstract

This study analyzes the effect of the efficiency of intellectual capital management on the value of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Intellectual capital measurement uses the Value Added Intellectual Coefficient (VAIC) method consisting of VACA, VAHU, and STVA. The value of a company is measured by the Price to Book Value (PBV) ratio. The regression results showed that VACA had a negative and significant effect, VAHU had a positive and significant effect, while STVA had a negative but insignificant effect on the company's value. Simultaneously, the three variables have a significant effect on the company's value. These findings confirm the importance of the role of human resources in creating value in the Indonesian pharmaceutical industry.

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