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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
Kinerja Keuangan dan Strategi Cash Holding Pada Perusahaan Artificial Intelligence (Ai) di Dunia: Menelaah Pengaruh Moderasi Dari Ukuran Perusahaan Amalia, Cut Intan; Liza, Laisa; Ivana, Farah
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.v5i1.7388

Abstract

This study aims to evaluate the influence of Return on Asset (ROA) and Return on Investment (ROI) on cash holding in global AI companies, considering firm size as a moderating variable. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using IBM SPSS 27 software to test the hypotheses with Moderation Regression Analysis (MRA). The results indicate that ROA does not have a significant effect on cash holding, either directly or through the moderating role of firm size. Conversely, the influence of ROI on cash holding shows a significant difference when firm size serves as a moderating variable. Although ROI does not have a significant direct effect, the relationship becomes significant through the moderation of firm size.
ANALISIS BIBLIOMETRIK INTEGRASI FAKTOR KEBERLANJUTAN DALAM MODEL FAMA-FRENCH Maulana, Yasir
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.v5i1.7725

Abstract

The Fama-French model has long served as a fundamental framework for explaining variations in stock returns through market risk, firm size, and book-to-market ratio factors, later expanded to include profitability and investment components. However, the growing urgency of sustainability issues in the global financial system calls for the adaptation of asset pricing models to reflect environmental, social, and governance (ESG) dimensions. This study aims to map the scientific development of sustainability integration within the Fama–French model using a bibliometric approach. Data were collected from the Scopus database using the keywords “Fama–French” and “Sustainability/ESG” for the 2000–2024 publication period. The analysis was conducted using VOSviewer and Biblioshiny to identify publication trends, author collaboration, influential journals, and thematic clusters. The findings indicate a significant increase in publications since 2016, with dominant themes including sustainable asset pricing, ESG performance, and risk-adjusted returns. Integrating ESG factors enhances the multifactor model by incorporating non-financial risk dimensions that influence long-term returns. This study contributes to strengthening the body of knowledge in sustainable finance and provides direction for future research on developing asset pricing models that are more inclusive, resilient, and responsive to global sustainability challenges.
Pengaruh TI dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Peran Pengendalian Internal Ifrah, Marsyanda; Elviani, Sri; Andri, Shofwan
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.v5i1.6867

Abstract

Thisi researchi investigates thei effecti ofi informationi technology utilization andi humani resource competencei oni thei quality ofi financiali reportsi ini locali governmenti institutions, i withiiinternali controli systemsi actingi asi ai mediatingi variable. i Thei studyi reliesi oni primaryi datai gatheredi fromi financei staffi withini thei Regionali Apparatusi Worki Unitsi (SKPD) i ofi Medani City. i Ai purposivei samplingi methodi wasi applied, i involvingi 100i selectedi respondents. i Thei analysisi wasi carriedi outi usingi pathi analysisi throughi thei SmartPLSi 4i application. i Thei findingsi showi thati thei applicationi ofi informationi technologyi significantlyi influencesi internali controli systems, whereasi humani resourcei competencei doesi not. i Furthermore, i wheni internali controli isi consideredi asi ai mediatingi factor, i informationi technologyi stilli exhibitsi ai notablei impacti oni thei qualityi ofi financiali reporting, i whilei thei rolei ofi humani resourcei competencei remainsi insignificant.
ANALISIS PENERAPAN TARIF PEMOTONGAN PPH PASAL 21 TARIF PERATURAN PEMERINTAH NO. 58 TAHUN 2023 (Studi Komparatif di Yayasan Al-Fityan School Medan) Pratiwi, Devi; Wibowo, M. Rizaldy; Tiara, Shita; Jayusman, Sri Fitria
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.v5i1.7497

Abstract

The objective of the research was to analyze the implementation of the Income Tax (PPh) Article 21 withholding rate in accordance with Government Regulation No. 58 of 2023 at Yayasan Al-Fityan School Medan. This regulation introduces the Average Effective Rate (TER) method to simplify income tax calculations for permanent employees. Although this regulation applies nationally, the foundation has not fully implemented the TER rate and still uses a progressive rate based on Article 17 of the HPP Law. The approach used in this research was descriptive qualitative, with data collected through interviews and documentation from the foundation's head of finance, treasurer, and financial staff. The analysis was conducted to assess administrative readiness, implementation challenges, and understanding of tax regulations. The research results indicate that the Average Effective Rate (TER) has not been implemented due to a lack of public awareness, human resources who do not understand the new provisions, and an inadequate payroll system. These findings indicate that although TER should simplify tax administration, its implementation still requires technical readiness and a good understanding from tax administrators. This research recommends that the foundation conduct training, evaluate payroll system, and develop internal policies in accordance with Government Regulation No. 58 of 2023. It is hoped that these results can serve as a reference for other non-profit educational institutions in responding to changes in tax policy.
Unveiling the Motives of Ethical Behavior in Accounting Through Detective Conan Anime: an Interpretive Study of Behavior Pinandita, Candra Pramula; Sugiartono, Endro; Andari, Atik Tri
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.v5i1.7241

Abstract

This research aims to explore the meaning of ethics and behavioral motives in the context of accounting through a narrative hermeneutic approach, drawing on the anime Detective Conan. Behavioral accounting views that accounting decision-making is not value-free but rather influenced by moral dilemmas, social pressures, and individual rationalization. This research analyzes several episodes of Detective Conan that feature inner conflicts, information manipulation, and dilemmas between honesty and loyalty. The analysis focuses on the narrative and dialogue of characters that represent the motives behind deviant actions, which are then interpreted using the Theory of Planned Behavior, Cognitive Moral Development, and Rest’s Four-Component Model. The findings suggest that the motivations behind actions in the anime have significant relevance to the ethical dilemmas faced by accountants, including instances of fraud, manipulative reporting, and the reluctance to disclose information. The narrative of anime presents the meaning of ethics as a social process that is not absolute but rather the result of negotiation between personal values and external pressures. These findings reinforce the position of popular culture as an alternative medium in accounting ethics education. Anime like Detective Conan can serve as a reflective and contextual medium that bridges theoretical understanding with the complex moral realities in the professional world.
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Sitompul, Julana Sari; Harahap, Junita Putri Rajana; Ovami, Debbi Chyntia; Fauzi, Indra
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.v5i1.6953

Abstract

This study aims to examine the effect of Green Accounting and Corporate Social Responsibility on the profitability of energy companies listed on the Indonesia Stock Exchange in 2021-2023. Determination of the sample using the purposive sampling method, the sample obtained in the period 2021-2023 was 39 observation data. The data used is secondary data. The data analysis technique used is multiple linear regression, by conducting a series of classical assumption tests to ensure the feasibility of the data. Data processing in this study uses panel data regression with the help of EViews software version 12. The results of this study indicate that Green Accounting has a positive and significant effect on profitability, Corporate Social Responsibility has a positive and significant effect on profitability. Based on the results of the simultaneous test, it shows that all independent variables have a simultaneous or joint effect on the dependent variable. The amount of contribution of independent variables to the company's profitability is 25.22%. While 74.78% of the company's profitability is influenced by other variables outside this study.
PENGARUH KEPUASAN WAJIB PAJAK, INSENTIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TRUST SEBAGAI VARIABEL MODERASI DI KPP PRATAMA LUBUK PAKAM Raja Guk-Guk, Febri Yanti; Silalahi, Alistraja Dison; Jayusman, Sri Fitria; Harahap, Ardhansyah Putra
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.v5i1.7250

Abstract

This research aims to see the role of trust as a moderating factor between dependent and independent variables in KPP Pratama Lubuk Pakam. The method used in research uses quantitative methods. The population in this study is all taxpayers registered with KPP Pratama Lubuk Pakam in 2024 as many as 90,425 people. The sampling technique uses the simple random sampling method with the Slovin formula, so that a sample of 99.98 or 100 taxpayers are obtained registered in KPP Pratama Lubuk Pakam. The analysis method used in this research is multiple linear regression. The data used in this study is primary data. Data analysis techniques include descriptive statistical tests, validity and reliability tests, classical assumption tests, and multiple linear regression tests with the help of SPSS software version 20. The results of the study show that: 1. Taxpayer satisfaction, incentives, and sanctions show an F-calculated value of 16.516 which is greater than F-table 2.47, as well as a significance value of 0.000 which is less than 0.05.2. Satisfaction has a partial and significant effect on taxpayer compliance, which is seen from the t-calculated value (3. 367) which is greater than the t-table (3.367>1.988) with a significance level of 0. 001 which is less than 0. 05. Incentives have a significant influence on taxpayer compliance. It is known that the value of t-calculated (2.107) is greater than the t-table (2.107>1.988) with a significance level of 0. 043 which is greater than 0. 05.4. Sanctions also have a partial and significant effect on taxpayer compliance. The t-calculated value (2.049) is greater than the t-table (2.049 >1.988) with a significance level of 0.038 which is greater than 0.05.
PENGARUH FINANCIAL DISTRESS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Sari, Diah Ayu Herdita; Rosyati, Tati
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.v5i1.7410

Abstract

This study airms to test and obtain empirical evidence regarding the effect of financial distress and institusional ownership on tax avoidance with company size as a moderating variable. The research sample consists of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the 2018–2023 period. The data used are financial reports. Sampling techniques used in this researchis purposive sampling method and data analysis is conducted using E-Views 12. This research adopts a quantitative approach, involving 33 companies observed over five years, resulting in a total of 165 data points. The analytical method used is panel data regression. The results of this study indicate that simultaneously, financial distress and institutional ownership have an effect against tax avoidance. Partially, financial distress has a negative and significant impact on tax avoidance, while institutional ownership shows no partial effect on tax avoidance. The results obtained show that company size cannot moderate the influence of financial distress and institutional ownership on tax avoidance.
Website Development as an Institutional Innovation for Implementing Village Product Bank and Green Accounting Integration Model Oktaviani, Siska Aprilia; Pinandita, Candra Pramula; Yudhistira, Prillinaya; WIjaya, Dwi Indriani Fidiastutik; Nugraheni, Ponti Primastuti Aulia; Fitrianto, Dwi Wahid; Yulianto, Alfin Dwi; Anwar, Imam Saiful
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.v5i1.7766

Abstract

The integration of village product banks with green accounting provides institutional innovation to address the economic empowerment of MSMEs and environmental sustainability in rural communities. However, its implementation requires practical and easily accessible media to facilitate product marketing, management, and stakeholder transparency. This study aims to develop a website-based platform as a digital infrastructure to implement the integrated model of village product banks and green accounting. This study uses a research and development (R&D) approach, including needs analysis, concept design, and website development through collaboration with third parties. The novelty of the study lies in the combination of institutional innovation with digital transformation, enabling the operationalization of green accounting indicators in a web-based environment to support the marketing of village MSME products. The urgency of the research is supported by the increasing need for digital platforms to support the marketing of local products and sustainable development practices in rural areas. The resulting platform is a website www.bankprodukkarangpring.com as a means of marketing MSME products in Karangpring village with green accounting integration to increase transparency, environmental accountability, and the competitiveness of local products.
PENYUSUNAN LAPORAN KEUANGAN BUMDES SARANG TIUNG UNIT USAHA PERCETAKAN BERDASARKAN PERATURAN KEPMENDES NOMOR 136 TAHUN 2022 Nanda, Widya Rahma; Amelia, Noor; Rizka, Nor Rahma; Arini, Rizky Mega; Muhana, Muriyana
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.v5i1.7245

Abstract

Penelitian ini bertujuan untuk menghasilkan laporan keuangan di Badan Usaha Milik Desa (BUMDes) Sarang Tiung, terutama pada sektor usaha percetakan, sesuai dengan Keputusan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi (Kepmendes) Nomor 136 Tahun 2022. Aturan tersebut memberikan panduan tentang bagaimana menyiapkan laporan keuangan yang meliputi laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, serta penjelasan yang relevan dengan laporan keuangan. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan analisis literatur. Hasil dari penelitian ini adalah laporan keuangan yang mencakup laporan posisi keuangan, laporan laba rugi, dan laporan perubahan ekuitas untuk periode Januari hingga April 2025. Proses pembuatan laporan keuangan dilakukan dengan pendekatan yang terorganisir, mulai dari pencatatan setiap transaksi hingga penyusunan laporan akhir, sambil merujuk pada format dan pedoman yang ditetapkan oleh Kepmendes. Penelitian ini memberikan sumbangan yang signifikan dalam meningkatkan pemahaman dan kemampuan pengelola BUMDes dalam menyusun laporan keuangan yang akuntabel, sekaligus menjadi panduan untuk laporan keuangan BUMDes di masa depan.

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