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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 39 Documents
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Search results for , issue "Vol 5, No 1 (2025)" : 39 Documents clear
DETERMINAN DIGITAL TRANSFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM KOTA MEDAN Sembiring, Salmia; Tiara, Shita; Hrp, Wilda Sri Munawaroh; Putri, Rizqy Fadhlina; Ovami, Debbi Chyntia
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital terhadap kualitas laporan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Medan, dengan meninjau beberapa faktor determinan seperti motivasi, model bisnis, kemampuan digital, budaya organisasi, dan sumber daya manusia. Transformasi digital dipandang sebagai langkah penting dalam meningkatkan efektivitas dan efisiensi proses pelaporan keuangan, serta dalam mendorong transparansi dan akuntabilitas. Penelitian ini menggunakan pendekatan kuantitatif. Data dikumpulkan melalui survei terhadap 81 pelaku UMKM di Kota Medan. Data yang digunakan  merupakan data primer dan teknik analisis data yang digunakan adalah regresi linear sederhana dan  regresi linear berganda dengan mengadakan serangkaian uji asumsi klasik untuk menjamin kelayakan data. Pengolahan data yang digunakan dalam penelitian ini menggunakan  bantuan sofware Eviews versi 12. Hasil penelitian ini menunjukkan bahwa motivasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM , model bisnis berpengaruh positif dan signifikan terhadap kualitaslaporan keuangan UMKM, Kemampuan digital berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM, Budaya Organisasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM, Sumber daya manusia  berpengaruh positif dan signifikan terhadap kualitas laporan keauangn UMKM. Berdasarkan uji simultan (Uji F) menunjukkan bahwa semua variable independen berpengaruh secara simultan atau secara bersama sama terhadap  variable dependen.
PENGARUH PENATAUSAHAAN DAN PENERTIBAN BARANG MILIK DAERAH TERHADAP PENGAMANAN BARANG MILIK DAERAH DIMODERASI SPIP PADA PEMERINTAH KABUPATEN MANDAILING NATAL Lubis, Tolha Aminah; Sari, Eka Nurmala; Hariani, Prawidya
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7592

Abstract

The purpose of this research is to investigate and evaluate how the administration and regulation of regional assets affect asset security, with the Government Internal Control System (SPIP) serving as a moderating factor within the Mandailing Natal Regency Government. This study applies a quantitative associative approach through the distribution of questionnaires, using a saturated sampling method and path analysis facilitated by SEM PLS software version 4. A total of 62 respondents participated in this study. The findings reveal that proper administration of regional assets significantly enhances asset security, meaning that better administrative practices contribute to stronger safeguarding of assets. Likewise, the regulation and enforcement of asset management positively influence the protection of regional assets. Furthermore, the results show that SPIP moderates both the relationship between asset administration and asset security, as well as the relationship between asset regulation and asset security.
PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MEDAN TIMUR Br Ritonga, Asni Septiana; Jayusman, Sri Fitria; Tiara, Shita; Wibowo, M. Rizaldy
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7486

Abstract

This quantitative study, using a causal associative approach, was conducted on individual taxpayers at the East Medan Pratama Tax Office (KPP Pratama) who hold a Taxpayer Identification Number (NPWP). The purpose of this study is to determine the influence of tax socialization, taxpayer understanding and tax sanctions on taxpayer compliance at the East Medan Pratama Tax Office.This study used primary data. The population of this study was 212.615 individual taxpayers registered at the East Medan Pratama Tax Office in 2024, spread across three districts in Medan City. The sample consisted of 100 individual taxpayers, using a convenience sampling technique. A questionnaire was used for data collection. Data were analyzed using multiple linear regression, classical assumption testing, and hypothesis testing using SPSS version 25. The results of the classical assumption testing indicated that the research data met the criteria for normality, no multicollinearity, and no heteroscedasticity, thus ensuring a suitable regression model. The simultaneous test (F-test) indicated that all independent variables simultaneously or jointly influenced the dependent variable.
Peran Sistem Informasi Akuntansi sebagai Instrumen Transparansi Keuangan di Perguruan Tinggi Swasta Felmadefi, Renita; Astarani, Juanda; Yunita, Khristina; Dosinta, Nina Febriana
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7798

Abstract

Financial transparency has become a critical governance issue for private higher education institutions (PHEIs) in Indonesia, where financial dependence on student tuition fees exposes weaknesses in accountability and legitimacy. This study explores the urgency of implementing an integrated Accounting Information System (AIS) as a strategic response to overcome manual financial reporting, data inconsistency, and information asymmetry between management and foundations. Adopting a qualitative case study approach, the research was conducted at a private higher education institution in Pontianak through in-depth interviews, documentation analysis, and observation. Data were analyzed using the Miles, Huberman, and Saldaña interactive model to identify patterns and theoretical linkages among stakeholders. The findings reveal that the absence of an integrated AIS leads to delays, reporting inaccuracies, and weak internal control, reflecting agency problems and limited adherence to good governance principles. From the perspectives of Agency Theory, Stakeholder Theory, and Good Governance Theory, AIS is not merely an administrative tool but a transformative governance instrument that strengthens transparency, accountability, and stakeholder trust. The study implies that digitalizing accounting systems in PHEIs is essential for reducing information asymmetry, improving institutional legitimacy, and advancing financial governance practices within Indonesia’s higher education sector.
PENYUSUNAN LAPORAN KEUANGAN BUMDES BERKAH MULIA BUKIT MULIA BERDASARKAN KEPMENDESA PDTT NO 136 TAHUN 2022 Agustina, Imelda; Rininda, Bella Puspita; Ulfida, Deafatunnizwa; Rizka, Nor Rahma; Rahman, Gusti Yuni
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7318

Abstract

This research is conducted to develop financial statements for BUMDes Berkah Mulia Bukit Mulia in alignment with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Number 136 of 2022. The financial reports compiled include the balance sheet, income report, statement of equity changes, and notes to financial statements (CaLK). Using a descriptive qualitative approach, the data collection was carried out through observation, interviews, document analysis, and literature review. The results indicate that the BUMDes faced various obstacles in preparing financial reports, such as limited accounting knowledge among staff, ineffective use of government-provided applications, and reliance on basic spreadsheet tools for recording. Despite these challenges, the study succeeded in producing comprehensive financial statements for the December 2024 period that comply with Kepmendesa PDTT guidelines. These outcomes are anticipated to improve financial transparency and accountability while serving as a useful model for future reporting practices.
PENGARUH AKUNTASI FORENSIK, WHISTLEBLOWING SYSTEM, DAN AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL MODERASI Ningsih, Indah Ramada; Novietta, Liza; Nurmadi, Ruswan
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7539

Abstract

Fraud disclosure is a crucial issue in public sector accountability that requires effective mechanisms to detect and prevent fraudulent practices. This study aims to examine the impact of forensic accounting, whistleblowing systems, and investigative audits on fraud disclosure, and to test the role of professional skepticism as a moderating variable. Using a quantitative approach with an associative research design, the population comprised all 183 employees of the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. Through a saturated sampling method, 76 valid responses were collected using questionnaires. Data were analyzed with multiple linear regression and moderated regression analysis (MRA). The results show that forensic accounting, whistleblowing systems, and investigative audits have a positive and significant effect on fraud disclosure. However, professional skepticism does not moderate the relationship between these variables and fraud disclosure. These findings suggest that the application of forensic accounting, whistleblowing mechanisms, and investigative auditing can strengthen fraud disclosure practices, but auditors’ professional skepticism does not significantly enhance this relationship. This study contributes to the existing literature by underlining the limitations of professional skepticism as a moderating factor in fraud disclosure, particularly within public sector audit institutions in Indonesia
PENGARUH PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN DIGITALISASI ADMINISTRASI SEBAGAI VARIABEL MODERATING (STUDI KASUS KPP MEDAN TIMUR) Sahra, Maidina; Sari, Maya; Lesmana, Sukma
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7662

Abstract

This study aims to analyze the effect of Tax Auditing and Tax Collection on Corporate Taxpayer Compliance, with Digitalization of Administration as a moderating variable at KPP Medan Timur. This study is a quantitative associative research with a path analysis approach using SmartPLS 4 software. A total of 80 questionnaires were used in this study. The results show that Tax Auditing has a positive and significant effect on Corporate Taxpayer Compliance. Tax Collection also has a positive and significant effect on Corporate Taxpayer Compliance. Digitalization of Administration acts as a moderating variable that strengthens the relationship between Tax Auditing and Corporate Taxpayer Compliance, as well as strengthens the effect of Tax Collection on Corporate Taxpayer Compliance. These findings support the theory of technology and innovation, which indicates that the application of technology can enhance the effectiveness of control and compliance. 
HYBRID AUDIT: KEAHLIAN DAN INTEGRITAS AUDITOR TERHADAP KINERJA LAPORAN HASIL AUDIT DI ERA DIGITALISASI Mulyandini, Vita Citra; Anggionaldi, Muhammad
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7295

Abstract

Digital transformation has transformed the audit landscape, requiring auditors to master not only conventional technical aspects but also adaptive capabilities in technology and data analytics. This study aims to examine the role of auditor expertise and integrity in improving audit report performance in the digital era through a literature review approach. This study analyzes various scientific publications and articles related to the topic of hybrid auditing, which combines technological and accounting expertise with professional integrity as the main foundation. The review results indicate that information technology competence, understanding of digital systems, and the ability to process big data are crucial factors in supporting the reliability of audit reports. Integrity remains a fundamental element in maintaining objectivity, independence, and ethics in audit implementation. This study recommends the development of continuous training for auditors in the field of technology and the instilling of integrity values as a strategy towards effective, efficient, and reliable audits in the digital era.
PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERBANKAN SYARIAH Annisaa, Restu Hanin; Rizki, Tabah
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7647

Abstract

This study aims to examine the effect of Islamic corporate governance (ICG) on earnings management. Earnings management variables are measured using discretionary accruals and ALLP. ICG in this study covers two categories, namely Sharia Governance (SG) and General Governance (GG). This study uses a sample of Islamic commercial banks registered with the financial services authority. The sampling technique used is purposive sampling. The research sample consists of 9 companies with a total of 81 data points. The data analysis technique used in this study is Partial Least Square Structural Equation Model (PLS-SEM) using Smart PLS version 4.0 software. The results show that ICG has a significant negative effect on earnings management.
Corporate Social Responsibility Dalam Memoderasi Pengaruh Profitabilitas, Likuiditas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Barang Konsumsi Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2019-2023 Indriyani, Lisa; Novietta, Liza; Nurmadi, Ruswan
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7544

Abstract

This research aims to determine Corporate Social Responsibility in moderating the effect of Profitability, Liquidity and Dividend Policy on the Firm Value of consumer goods companies in the food and beverage sub-sector listed on the IDX for the 2019-2023 period. The sample in this study was 19 food and beverage sub-sector companies in the 2019-2023 period. The data analysis technique used was multiple linear regression analysis and moderated regression analysis (MRA) test with statistical data processing using the SPSS data processing application version 26.0. The results of this study indicate: (1) Profitability proxied using Return On Equity has a positive and significant effect on Firm Value, (2) Liquidity proxied using Current Ratio has a positive and significant effect on Firm Value, (3) Dividend Policy proxied using Dividend Payout Ratio has a positive and significant effect on Firm Value, (4) Corporate Social Responsibility (CSR) has a positive but insignificant effect on Firm Value, (5) Corporate Social Responsibility (CSR) is unable to moderate the influence of Profitability on Firm Value, (6) Corporate Social Responsibility (CSR) is unable to moderate the influence of Liquidity on Firm Value, (7) Corporate Social Responsibility (CSR) is unable to moderate the influence of Dividend Policy on Firm Value.

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