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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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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Putri, Rifna Ayu Novita; Nuraisyiah, Nuraisyiah; Anwar, Azwar
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8448

Abstract

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.
PENGARUH TEKANAN EKSTERNAL DAN AGRESIVITAS PAJAK TERHADAP KECURANGAN LAPORAN KEUANGAN Avianita, Siti Devi; Riany, Meutia
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8409

Abstract

 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.
UNLOCKING FIRM VALUE THROUGH CORPORATE GOVERNANCE : EMPIRICAL EVIDENCE FROM INDONESIA’S BASIC MATERIAL INDUSTRY Munawarah, Munawarah; Situmorang, Gracelely A.; Rangkuti, May Hana Bilqis
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8189

Abstract

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.
Sustainable Development Goals: Peran Blue Economy dan Digital Accounting Pada Pengembangan UMKM Pesisir Kabupaten Serdang Bedagai Rahmadani, Rahmadani; Soraya, Nurhaflah; Jazuli, Muhammad Asrin; Anshor, Khairi
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8352

Abstract

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.
Analisis Transformasi Pengelolaan Keuangan Digital BUMDES Menuju Ekonomi Berkelanjutan Pada BUMDES Mekar Jaya Abadi Sei Limbat Indahwati, Rini; Simanungkalit, Erwinsyah; Rahmadani, Rahmadani; Soraya, Nurhaflah
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8317

Abstract

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.
PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, DAN KUALITAS KINERJA SDM TERHADAP TINGKAT PENYERAPAN ANGGARAN DI DIREKTORAT JENDERAL X TAHUN ANGGARAN 2024 Wardhiningtyas, Verdina; Sugihyanty, Eneng; Cahaya, Yohannes Ferry
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8453

Abstract

Budget absorption is a crucial performance indicator for government agencies. However, the phenomenon of year-end budget accumulation (fiscal dumping) and inconsistent realization between the first and second semesters still persists within the Directorate General X. Although the 2024 budget realization reached 89.08%, there remains a significant remaining budget, indicating a need to evaluate the influencing factors. This study aims to analyze the influence of budget planning, budget execution, and human resources (HR) performance quality on budget absorption at the Directorate General X for Fiscal Year 2024. Using a quantitative approach with multiple linear regression analysis through the use of SPSS version 26 software, the study involved 70 financial management respondents comprising Commitment Making Officials (PPK), Treasurers, and other financial management staff selected through purposive sampling. The results show that simultaneously, budget planning, budget execution, and HR performance quality have a significant positive effect on budget absorption, contributing 81.8%. Partially, all three variables significantly influence budget absorption, with budget execution being the most dominant factor. The study concludes that budget absorption optimization is highly dependent on the synergy between planning, execution discipline, and HR competence. To obtain more comprehensive results, further research should explore other determinant variables and extend the study's scope to more than one Directorate General.  Keyword: Budget Absorption, Budget Planning, Budget Execution, Human Resource Performance Quality
ANALISIS PENGARUH FINANCIAL TECHNOLOGY TERHADAP PENDAPATAN USAHA UMKM DI GEDONG KECAMATAN PASAR REBO KOTA JAKARTA Purwanta, Putri Ayu; Yanda, Indah Permata; Rizmayanti, Ade Irma; Kamil, Yazid Adli
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8416

Abstract

Jumlah UMKM sekitar Gedong bertambah banyak dan ramai berkunjung. Perkembangan financial technology dalam UMKM juga sangat pesat. Rumusan masalah pada penelitian ini yaitu bagaimana pengaruh financial technology terhadap pendapatan UMKM di Gedong Kecamatan Pasar Rebo Kota Jakarta Timur. Metode pengambilan sampel adalah simple random sampling. Metode analisis data yang digunakan dalam penelitian ini adalah uji validitas dan uji reliabel kuesioner dilanjutkan dengan uji pengaruh variabel X dan variabel Y. Berdasarkan hasil penelitian bahwa financial technology (X) memiliki dampak positif terhadap pendapatan UMKM. Pengaruh yang terjadi dari financial technology terhadap pendapatan UMKM hanya sedikit sebesar 16,2% dan sisanya yaitu sebesar 83,8% dipengaruhi oleh faktor lainnya.
DETERMINANTS OF ISLAMIC SOCIAL REPORTING IN ISLAMIC BANKS ACROSS ASEAN COUNTRIES Ladista, Rindy Dwi; Mirza BR, Aryan Danil; Susilowati, Retno Yuni Nur
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8202

Abstract

This study investigates the influence of profitability, third-party funds, and the Sharia supervisory board on Islamic Social Reporting (ISR) among ASEAN countries over the period 2022–2024. This study employs a quantitative approach using secondary data from Islamic banks in ASEAN countries during the period 2022–2024. The samples were selected using a purposive sampling technique, resulting in 51 observations, and the data were analyzed using panel data analysis with the assistance of E-Views software. This study found that profitability has no significant effect on ISR, third-party funds have a positive effect on ISR, and the Sharia Supervisory Board has no significant effect on ISR. This study has several limitations, including a short observation period (2022–2024) and a limited set of variables focusing only on financial and governance factors. Additionally, the ISR measurement relies on content analysis of annual reports, which may involve subjectivity and overlook the quality of disclosures. Future research is recommended to extend the study period, include additional variables, and broaden the sample scope to obtain more comprehensive and representative insights into ISR practices across ASEAN. Furthermore, a qualitative approach to examining the role of the Sharia Supervisory Board (SSB) is suggested to better understand its influence on the quality and depth of social reporting.
FUNGSI AUDIT INTERNAL DALAM MENEKAN KESALAHAN LAPORAN KEUANGAN HARIAN TOKO RITEL “IS” Maulin, Nasya; Rahayu, Rahyuni
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8356

Abstract

Kesalahan dalam perhitungan dan pencatatan pada ritel akan menghasilkan laporan keuangan yang tidak akurat. Audit internal sangat diperlukan untuk meminimalir fraud. Penelitian dilakukan ini untuk mengetahui serta mendeskripsikan peran audit internal dalam mengurangi kesalahan pelaporan keuangan pada perusahaan ritel. Mereka melaksanakan penelitian ini di ritel IS dengan subjek penelitian satu orang auditor satu manager serta dua orang staff IS yang berada di gerai tersebut.. Analisis yang peneliti gunakan dalam penelitian ini adalah kualitatif dengan metode studi deskriptif. Peneliti melakukan pengumpulan data melalui wawancara dan observasi. Kemudian mereka menganalisis datanya menggunakan reduksi penyajian data serta penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa beberapa jenis kesalahan yang paling sering terjadi adalah ketidaksesuaian kas kesalahan penetapan harga kesalahan yang tidak tercatat kesalahan pelaporan yang tidak konsisten serta kesalahan dalam proses pengunggahan laporan. Penyebab dari kelalaian ini adalah pikulan yang melebihi batas kemampuan pertidaksamaan hasil data ketidakmengertian sistem yang kurang serta ketidakdisiplinan akan tata cara dalam melakukan penutupan kas yang biasa. Auditor internal memiliki kapasitas yang prinsipil karena kebanyakan orang mampu untuk pengubahan secepatnya memfasilitasi rekomendasi pembenaran serta menerapkan prosedur yang eksplisit. Pemeriksaan ini mendeskripsikan bahwa audit internal secara relevan meningkatkan ketepatan pemberitaan keuangan harian serta kedayagunaan operasional. Peneliti merekomendasikan untuk menerapkan jadwal audit yang lebih ketat di toko-toko dengan tingkat kesalahan tinggi mengoptimalkan kursus pelatihan kasir serta meningkatkan kinerja sistem Point of Sale sebagai POS.
Pemanfaatan Akuntansi Manajemen dalam Meningkatkan Efektivitas Pengelolaan Usaha Kecil di Kota Medan Saragi, Dame Ria Rananta
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8340

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan akuntansi manajemen terhadap pengelolaan usaha kecil di Kota Medan. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner kepada 100 pelaku usaha kecil yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan bantuan SPSS melalui uji validitas, uji reliabilitas, statistik deskriptif, uji asumsi klasik, serta analisis regresi linear sederhana.Hasil penelitian menunjukkan bahwa seluruh instrumen penelitian dinyatakan valid dan reliabel. Uji asumsi klasik memperlihatkan bahwa data berdistribusi normal dan tidak mengalami heteroskedastisitas, sehingga model regresi layak digunakan. Analisis regresi linear sederhana menghasilkan persamaan Y=1,214+0,712XY = 1{,}214 + 0{,}712XY=1,214+0,712X. Hasil uji t menunjukkan nilai signifikansi sebesar 0,000 (<0,05), yang mengindikasikan bahwa pemanfaatan akuntansi manajemen berpengaruh positif dan signifikan terhadap pengelolaan usaha kecil. Nilai koefisien determinasi (R²) sebesar 0,559 menunjukkan bahwa pemanfaatan akuntansi manajemen mampu menjelaskan 55,9% variasi pengelolaan usaha kecil, sementara sisanya dipengaruhi oleh faktor lain di luar model penelitian.Temuan ini menegaskan bahwa praktik akuntansi manajemen, seperti penyusunan anggaran, pencatatan dan analisis biaya, perencanaan laba, serta penggunaan informasi keuangan dalam pengambilan keputusan, memiliki peran penting dalam meningkatkan efektivitas pengelolaan usaha kecil. Penelitian ini memberikan implikasi praktis bagi pelaku usaha kecil dan pemangku kepentingan untuk mendorong penerapan akuntansi manajemen secara sederhana dan konsisten guna meningkatkan efisiensi operasional dan keberlanjutan usaha.

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