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<![CDATA[PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, UKURAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TRASPORTASI DAN LOGISTIK ]]>
<![CDATA[Khuzaeni Khuzaeni]]>;
<![CDATA[Satiman Satiman]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v5i2.8408
<![CDATA[This study was conducted to analyze the influence of financial distress, audit tenure, and company size on the issuance of a going-concern audit opinion in transportation and logistics companies. The study population was 37 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The methodology used was logistic regression. Purposive sampling was used to select 19 companies, resulting in a five-year sample period from 2019 to 2023, resulting in 95 samples. Data were taken from the audited consolidated financial statements published by each company. Hypothesis testing was conducted using Eviews Series 12. The results showed that financial distress, audit tenure, and company size simultaneously influenced the issuance of a going-concern audit opinion. Financial distress partially influenced the issuance of a going-concern audit opinion, while audit tenure and company size did not.]]>
<![CDATA[DETERMINASI FINANCIAL DISTRESS PADA PERUSAHAAN FARMASI DI INDONESIA ]]>
<![CDATA[Yaziq, Trixi Farhan]]>;
<![CDATA[Wahyuni, Nining Ika]]>;
<![CDATA[Wardhaningrum, Oktaviani Ari]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v5i2.8074
<![CDATA[ The volatility experienced by pharmaceutical companies during and after the COVID-19 pandemic has intensified operational and financial pressures, raising concerns regarding financial sustainability and the potential for financial distress. This study aims to analyze the effect of profitability, leverage, and liquidity on financial distress in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Employing a quantitative approach with an associative causal design, the research uses purposive sampling to obtain 11 companies with 55 firm-year observations. Financial distress is measured using the Altman Z-Score Model, while profitability, leverage, and liquidity are represented by Return on Equity (ROE), Long-Term Debt to Equity Ratio (LDER), and Cash Ratio (CAR). Panel data regression with the Fixed Effect Model (FEM) and robust standard errors is applied to analyze the relationships among variables. The results reveal that profitability and leverage do not significantly affect financial distress, whereas liquidity has a significant negative effect, indicating that firms with stronger short-term liquidity are less exposed to financial instability. These findings imply that maintaining adequate liquidity is a key strategy for enhancing financial resilience in the pharmaceutical industry, especially in periods of heightened uncertainty.]]>
<![CDATA[GENDER,GROWTH, AND EARNINGS QUALITY:POTRET LAPORAN KEUANGAN SEKTOR KESEHATAN 2021-2024 ]]>
<![CDATA[Emiliana Eva]]>;
<![CDATA[Mirna Dyah Praptitorini]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v5i2.8347
<![CDATA[This study aims to analyze the effect of earning growth, the reputation on public acconting firms(PAFs),firm size,and female CEOs on earnings quality. Earnings quality is an important indicator in assessing the reliability of earning information that reflects a company’s actual economic condition. This study is based on agency theory,which explains the potential conflict of interest between management and shareholders,thereby emphasizing the need of effective monitoring mechanisms to improve earnings quaity. The population of this study consists of healthcare sector companies lited on the indonesia stok exchange (IDX) during the 2021-2024 period. The sampling technique used is purposive sampling,resulting in asample of companies that meet the research criteria. The data used are secondary data obtained from companies’ financial statements and annual reports. Multiple linear regression analysis is employed as the data analysis method. Earnings quality ia measured using the ratio of operating cash flow to net reputation of PAFs and CEOs are measured using dummy variables, and firm size is measured using the natural logarithm of total asset. From the research results, it can be concluded that profit growth, KAP reputation, company size, and female CEOs have a negative and significant effect on profit quality. ]]>
<![CDATA[Faktor - Faktor yang Mempengaruhi Niat Penggunaan Paylater Dengan Literasi Keuangan Sebagai Variabel Moderasi ]]>
<![CDATA[Diah Larasati]]>;
<![CDATA[Khoirul Fuad]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v5i2.8477
<![CDATA[The increasing presence of financial technology in everyday life has influenced how generation Z students manage their finances, particulary through the growing use of paylater services, which raises concern about financial responsibility. This study aims to examine the factors influencing students intention to use paylater among university students in Semarang. The analysis is based on the Theory of Planned Behavior (TPB), including attitude, subjective norms, perceived behavioral control, and personal financial accountability, with financial literacy as a moderating variable. A quantitative approach was applied using a survey of 160 students, and the data were analyzed using PLS-SEM with SmartPLS version 4. The results indicate that attitude and subjective norms have a significant positive effect on intention, while perceived behavioral control and financial accountability do not show significants effects. Financial literacy also does not significantly moderate the relationships examined. These findings imply that students decisions are more influenced by personal perceptions and social pressures than by financial considerations, highlighting the importance of strengthening practical financial literacy programs to encourage more responsible use of digital credit services among young users.]]>
<![CDATA[Eco-Reporting Kopi : Inovasi Laporan Keuangan UMKM Berbasis Dampak Sosial dan Lingkungan Untuk Usaha Berkelanjutan Pada CV. Mandiri Kopi ]]>
<![CDATA[Nurhaflah Soraya]]>;
<![CDATA[Rahmadani Rahmadani]]>;
<![CDATA[Khairi Anshor]]>;
<![CDATA[Devanta Abraham Tarigan]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v5i2.8316
<![CDATA[Penelitian ini bertujuan untuk mengembangkan dan menguji model Eco-Reporting sebagai inovasi pelaporan keuangan berbasis Environmental, Social, and Governance (ESG) pada CV. Mandiri Kopi, sebuah UMKM yang bergerak di sektor agribisnis kopi. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan Eco-Reporting mampu menyajikan informasi keuangan yang lebih komprehensif dengan mengintegrasikan dimensi ekonomi, sosial, dan lingkungan. Dari sisi ekonomi, CV. Mandiri Kopi mencatat peningkatan pendapatan sebesar 250% dengan laba bersih Rp 1 Miliar. Pada dimensi lingkungan, perusahaan berhasil mengolah 5.000 kg limbah kopi menjadi pupuk organik serta menanam 2.000 bibit pohon. Sedangkan pada aspek sosial, pemberdayaan 120 petani mitra dan penyelenggaraan 240 jam pelatihan telah memberikan dampak positif bagi komunitas lokal. Hasil ini sejalan dengan teori legitimasi yang menekankan pentingnya pengungkapan informasi keberlanjutan untuk memperoleh dukungan publik. Penelitian ini menyimpulkan bahwa Eco-Reporting dapat meningkatkan transparansi, akuntabilitas, serta legitimasi sosial UMKM, sekaligus mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs). Penelitian selanjutnya disarankan untuk memperluas objek kajian ke berbagai sektor UMKM guna menguji konsistensi model ini pada konteks yang berbeda.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Rifna Ayu Novita Putri]]>;
<![CDATA[Nuraisyiah Nuraisyiah]]>;
<![CDATA[Azwar Anwar]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v5i2.8448
<![CDATA[Tax serves as the primary pillar of state revenue, yet tax avoidance practices in the global and domestic energy sectors remain a serious challenge to fiscal sustainability due to significant profit management incentives. This research aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure on tax avoidance with profitability as a control variable. The scientific approach employed is a quantitative method using multiple linear regression analysis, utilizing secondary data from 32 energy sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The results indicate that CSR disclosure (CSRDi) has no significant effect on tax avoidance (Sig. 0.292), implying that social transparency in this sector is merely a form of regulatory compliance and an effort to maintain public legitimacy rather than a tool to conceal tax avoidance. Conversely, profitability (ROA) was found to have a significant positive effect (Sig. < 0.001), concluding that corporate tax decisions are more dominantly influenced by financial performance for fiscal efficiency rather than social commitments. These findings provide a basis for regulators to strengthen tax supervision based on corporate financial performance analysis.]]>
<![CDATA[PENGARUH TEKANAN EKSTERNAL DAN AGRESIVITAS PAJAK TERHADAP KECURANGAN LAPORAN KEUANGAN ]]>
<![CDATA[Siti Devi Avianita]]>;
<![CDATA[Meutia Riany]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v5i2.8409
<![CDATA[ Financial statement fraud is a serious and frequent problem, especially in manufacturing companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange (IDX). In such circumstances, increased external pressure and aggressive taxation practices can potentially lead to fraud in financial statements. This study aims to analyse the influence of external pressure and tax aggressiveness on the risk of financial statement fraud in manufacturing companies in the food & beverage subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study uses a quantitative approach with a panel data regression method. The data used is secondary data obtained from annual reports and complete sustainability reports. Financial statement fraud is measured using the Beneish M-score, external pressure using leverage, and tax aggressiveness using the Effect Tax Rate (ETR). The research sample consisted of 24 companies using purposive sampling with a total of 120 samples used. The results of this study indicate that external pressure and tax aggressiveness do not have a significant effect on financial statement fraud.]]>
<![CDATA[UNLOCKING FIRM VALUE THROUGH CORPORATE GOVERNANCE : EMPIRICAL EVIDENCE FROM INDONESIA’S BASIC MATERIAL INDUSTRY ]]>
<![CDATA[Munawarah Munawarah]]>;
<![CDATA[Gracelely A. Situmorang]]>;
<![CDATA[May Hana Bilqis Rangkuti]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v5i2.8189
<![CDATA[This study aims to analyze the effect of corporate governance implementation on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The independent variables include institutional ownership (IO), board of directors diligence (BDD), independent commissioners (IC), and audit committees(AC). The dependent variable, firm value, is measured using the Tobin’s Q ratio. This study employs a quantitative approach with multiple linear regression analysis. The sample was selected purposively, comprising 61 companies over 4 years of observation, yielding 244 data points. The results show that audit committees have a positive and significant effect. In contrast, institutional ownership, board of directors diligence, and independent commissioners do not have a significant effect on firm value.]]>
<![CDATA[Sustainable Development Goals: Peran Blue Economy dan Digital Accounting Pada Pengembangan UMKM Pesisir Kabupaten Serdang Bedagai ]]>
<![CDATA[Rahmadani Rahmadani]]>;
<![CDATA[Nurhaflah Soraya]]>;
<![CDATA[Muhammad Asrin Jazuli]]>;
<![CDATA[Khairi Anshor]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v5i2.8352
<![CDATA[This study provides an overview of the role of the blue economy and digital accounting in the development of coastal MSMEs. Another important aspect is the creation of sustainable development. The purpose of this study is to obtain information related to the development of coastal MSMEs through the blue economy and digital accounting concepts. The long-term objective of this research is to provide coastal MSMEs with literacy on how the blue economy is increasingly relevant in economic, social, and environmental terms in overcoming various challenges in coastal areas that have abundant marine potential and wealth, supported by digital accounting for financial management for MSME development and improving the economic level of local communities and sustainability. This research is qualitative research by analyzing data using NVivo software. Data collection techniques were carried out using interviews, observation, and documentation. This research was conducted at the Dungun Serdang Bedagai Salted Fish MSME. The results of this study are in the form of a Business Model Canvas (BMC) with the concepts of the blue economy and digital accounting in the Dungun Salted Fish MSME. The concepts of the blue economy and digital accounting have complex interrelationships in various aspects that affect the development and sustainability of the Dungun Salted Fish Coastal MSME in Serdang Bedagai Regency.]]>
<![CDATA[Analisis Transformasi Pengelolaan Keuangan Digital BUMDES Menuju Ekonomi Berkelanjutan Pada BUMDES Mekar Jaya Abadi Sei Limbat ]]>
<![CDATA[Rini Indahwati]]>;
<![CDATA[Erwinsyah Simanungkalit]]>;
<![CDATA[Rahmadani Rahmadani]]>;
<![CDATA[Nurhaflah Soraya]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v5i2.8317
<![CDATA[Penelitian ini bertujuan untuk mendukung transformasi digital pengelolaan keuangan BUMDes menuju sistem yang transparan, akuntabel, dan berkelanjutan, dengan menguatkan kontribusi BUMDes dalam pembangunan ekonomi desa. Target khusus penelitian ini adalah mengidentifikasi model pengelolaan keuangan digital yang efektif, berbasis kearifan lokal, serta menyusun rekomendasi strategis bagi BUMDes Mekar Jaya Abadi di Desa Sei Limbat dalam penguatan daya saing ekonomi berbasis digital dan berkelanjutan. Penelitian ini dilakukan secara monotahun menggunakan pendekatan deskriptif kualitatif, dengan metode studi kasus dan pengumpulan data melalui wawancara mendalam, observasi lapangan, dokumentasi, dan studi literatur. Teknik analisis menggunakan model interaktif untuk memahami secara mendalam transformasi sistem keuangan yang berlangsung. Target capaian luaran untuk tahun pelaksanaan adalah terpublikasinya artikel ilmiah pada jurnal nasional terakreditasi (luaran wajib), laporan akhir penelitian, serta adanya model sistem pelaporan keuangan digital sederhana untuk BUMDes (luaran tambahan). Kegiatan inti meliputi: (1) identifikasi dan pemetaan kondisi eksisting pengelolaan keuangan BUMDes; (2) analisis efektivitas sistem digital yang digunakan; (3) penyusunan model transformasi digital berbasis keberlanjutan; dan (4) validasi hasil dengan stakeholder lokal.]]>
