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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 185 Documents
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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.
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.
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.

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