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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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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.
PENGARUH LITERASI PAJAK, SISTEM ADMINISTRASI PAJAK DIGITAL, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM YANG TERDAFTAR DI KPP PRATAMA MEDAN POLONIA Kumala Dewi, Sri
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.v5i1.7260

Abstract

Indonesia is a developing country with a large and advanced number of companies in various industrial sectors that support economic growth. The existence of Micro, Small, and Medium Enterprises (MSMEs) is one strategy to encourage the country's economic growth. Both in terms of the number of companies that have been operating and job creation, MSMEs are very helpful to the Indonesian economy. The purpose of this study is to determine whether there is an influence of tax literacy, digital tax administration systems, tax sanctions on taxpayer compliance of MSMEs registered at the Medan Polonia Pratama Tax Office. This study uses a quantitative method with a sample of 95 respondents. This study uses data quality tests, classical assumption tests, multiple linear analysis, determinant coefficient tests and hypothesis tests. The results of the study indicate that partially the tax literacy variable has a positive and significant effect on taxpayer compliance, the digital tax administration system variable has a positive but insignificant effect on taxpayer compliance, while the tax sanctions variable has a positive and significant effect on taxpayer compliance. Simultaneously, the variables of tax literacy, digital tax administration system, tax sanctions on the compliance of MSME taxpayers registered at the Medan Polonia Pratama Tax Office have a significant positive influence on the compliance of MSME taxpayers registered at the Medan Polonia Pratama Tax Office.Keyword: Tax Literacy, digital tax administration system, tax sanctions, taxpayer compliance, KPP Pratama Medan Polonia 
Cash Holding Dalam Konteks Product Market Competition dan Firm Size Pada Perusahaan Artificial Intelligence (Ai) di Dunia Rahmaniar, Rahmaniar; Amalia, Cut Intan; Khairita H, Khairita
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.v5i1.7387

Abstract

This study aims to analyze and examine the effects of product market competition and firm size on cash holding among leading AI companies worldwide. 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 Stata 17 software to test the hypotheses. The findings reveal that product market competition does not significantly affect cash holding, whereas firm size has a significant impact on cash holding among leading AI companies globally.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN ASSET TURNOVER TERHADAP HARGA SAHAM MELALUI NET PROFIT MARGIN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA TAHUN 2018 - 2023 Siliwangi, Fitria Faradhila; Nurdin, Nurdin; Lasmanah, Lasmanah
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.v5i1.7615

Abstract

The This study aims to analyze the effect of the Current Ratio, Debt to Equity Ratio, and Asset Turnover on Stock Prices with Net Profit Margin as an intervening variable in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The data were obtained from IDX Statistics and the Indonesia Stock Exchange (IDX). The research population consisted of 11 companies, and after applying the purposive sampling method, 10 companies were selected as the research sample. The analytical techniques used in this study were panel data regression and the Sobel test. The results of the analysis show that simultaneously all independent variables, which consist of Current Ratio, Debt to Equity Ratio, Asset Turnover, and Net Profit Margin, have a significant effect on stock prices. Partially, the Current Ratio, Debt to Equity Ratio, and Asset Turnover variables do not have a significant effect on stock prices, while the Net Profit Margin variable has a positive and significant effect on stock prices. The results also indicate that Current Ratio, Debt to Equity Ratio, and Asset Turnover simultaneously have a significant effect on Net Profit Margin. Partially, the Current Ratio and Debt to Equity Ratio do not have a significant effect on Net Profit Margin, whereas Asset Turnover has a significant effect on Net Profit Margin. This study also examined the indirect effect of Current Ratio, Debt to Equity Ratio, and Asset Turnover on stock prices mediated by Net Profit Margin. The results of the analysis show that Current Ratio and Debt to Equity Ratio do not have an indirect effect on stock prices through Net Profit Margin. Meanwhile, Asset Turnover mediated by Net Profit Margin has a significant effect on stock prices.
Pengaruh Likuiditas Dan Leverage Terhadap Kebijakan Dividen Dimoderasi Oleh Ukuran Perusahaan PURBA, RENI OKTAVIA; SURYANI, YANI
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.v5i1.6915

Abstract

The study aims to determine the effect of liquidity and leverage on dividend policy with firm size as a moderating variable. This research is a type of quantitative associative study with a causal comparative relationship. The population in this study consists of food and beverage companies listed on the IDX for the period 2019-2023. The sample selection was conducted using a purposive sampling method, resulting in 14 companies that met the criteria with 5 years of observation, bringing the total sample to 70. The data collection technique was carried out through documentation study using the official website of the IDX, namely www.idx.co.id. The analysis technique used is multiple linear regression analysis and residual test. The result of this study indicate that liquidity and leverage don’t have a significant effect on dividend policy. Firm size is able to moderate the influence of luquidity and leverage on dividend policy in food and beverage companies listed on the IDX during 2019-2023.

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