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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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KAMUFLASE PRINSIP AKUNTANSI SYARIAH TERHADAP PENGELOLAAN KEUANGAN KSPPS KOTA BOJONEGORO DALAM PERSPEKTIF ULAMA KHOS​​ Prahesti, Eka; Suprianto, Edy
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.v5i2.8455

Abstract

Perkembangan koperasi syariah di Indonesia menunjukkanpeningkatan yang signifikan sebagai alternatif lembaga keuanganyang diharapkan mampu menyediakan layanan keuangan yang adildan bebas riba. Namun, dalam praktiknya terdapat indikasi bahwasebagian lembaga menggunakan label syariah tanpa sepenuhnyamenerapkan prinsip akuntansi syariah secara substansial. Penelitian ini bertujuan untuk menganalisis penerapan prinsipakuntansi syariah dalam pengelolaan keuangan Koperasi SimpanPinjam dan Pembiayaan Syariah (KSPPS) di Kota Bojonegoro, mengidentifikasi adanya indikasi kamuflase dalamimplementasinya, serta memahami faktor-faktor yang menyebabkanketidakpatuhan terhadap prinsip syariah melalui perspektif ulama khos. Penelitian ini menggunakan pendekatan kualitatif denganmetode fenomenologi. Data diperoleh melalui observasi, wawancara mendalam, dan studi dokumentasi pada empat KSPPS di Kota Bojonegoro, yaitu BMT Kemitraan, BMT Amanah, BTM Dinar Nasyiah, dan BMT Darussalam. Analisis data dilakukanmenggunakan model Miles dan Huberman melalui tahapan reduksidata, penyajian data, dan penarikan kesimpulan. Hasil penelitianmenunjukkan bahwa sebagian besar KSPPS telah berupayamenerapkan prinsip akuntansi syariah sesuai regulasi dan standarsyariah, namun masih ditemukan beberapa praktik yang berpotensimenjadi bentuk kamuflase, seperti penentuan margin yang menyerupai bunga, keterbatasan transparansi laporan keuangan, serta ketidaksesuaian dalam praktik akad tertentu. Perspektif ulama khos menekankan pentingnya menjaga keaslian nilai-nilai syariah dalam praktik keuangan agar tidak hanya bersifat simbolik, tetapibenar-benar mencerminkan prinsip keadilan, transparansi, dan keberkahan dalam aktivitas ekonomi. 
Variasi Metode Pengajaran Dosen melalu Materi Manajemen Keuangan Berbasis Animasi Pada Program Studi Akuntansi Universitas Dharmawangsa Medan Khairul, Khairul; Jantianus, Jantianus; Tambun, Rosmaida; Indahwati, Rini; Septriawan, Muhammad Reza; Marviana, Ratna Dina
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.v5i2.8418

Abstract

Penelitian ini bertujuan untuk menciptakan metode pengajaran berbasis animasi untuk materi Mata Kuliah Manajemen Keuangan pada Program Studi Akuntansi Universitas Dharmawangsa Medan. Hal ini dilatarbelakangi oleh permasalahan kurangnya ketertarikan mahasiswa Program Studi Akuntansi Universitas Dharmawangsa untuk mempelajri mata kuliah berbasis perhitungan. Sehingga motivasi belajar mahasiswa perlu ditingkatkan melalui pencipataan metide mengajar yang lebih variatif. Pembelajaran berbasis animasi telah terbukti lebih dimintai oleh generasi Z dan memberikan kemudahan untuk lebih memahami materi pembelajaran. Pengumpulan data penelitian dilakukan dengan focus group discussion dan wawancara mendalam dengan dosen-dosen Program Studi Akuntansi Universitas Dharmawangsa Medan terkait materi Manajemen Keuangan yang akan dikonversi menjadi materi berbasis animasi. Hasil penelitian ini berupa rancangan (prototype) metode dan materi pembelajaran Mata Kuliah Manajemen Keuangan berbasis animasi. Luaran wajib yang diharapkan dari penelitian ini adalah publikasi jurnal terakreditasi Sinta dan HKI Program Komputer.
ACCOUNTING FOR ISLAMIC SOCIAL FINANCE AND INCLUSIVE GROWTH IN INDONESIA Aprullah, Muhammad Putra; Fuadi, Raida; Meutia, Rita; Indrayani, Indrayani; Sayuthi, Muhammad; Adria, Agus; Julnadi, Salsabilla; Zahara, Zahara
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.v5i2.8272

Abstract

Indonesia faces multidimensional challenges in escaping the middle-income trap and attaining high-income status by 2045. Although economic growth has been relatively stable (averaging 4.9% from 2000 to 2022), poverty reduction has plateaued at around 10%, indicating that growth has not been sufficiently inclusive. In parallel, Indonesia—home to the world’s largest Muslim population and ranked first in the 2021 World Giving Index—has substantial potential to scale Islamic Social Finance (ISF).Using a Systematic Literature Review (SLR), this article critically examines the strategic role of key ISF instruments—zakat, infaq/sadaqah, and waqf—in poverty alleviation, inequality reduction, and inclusive development in Indonesia, with particular emphasis on the accounting dimensions of recognition, measurement, reporting, and accountability. The review indicates that the estimated national zakat potential of IDR 327 trillion could finance up to 76% of the government’s social protection budget. In addition, cash waqf provides a sustainable social investment model that can support long-term funding for education, health, and MSME empowerment. However, ISF optimization remains constrained by low literacy, fragmented governance, limited transparency, and weak policy integration—issues that are closely linked to the quality of financial reporting, disclosure practices, internal control systems, audit/assurance, and governance mechanisms within ISF institutions. This study concludes that ISF should be positioned not merely as philanthropy, but as an accountable, measurable socio-economic instrument that complements public fiscal policy, strengthens the social protection architecture, and supports the achievement of an equitable “Golden Indonesia 2045.”
Model Mediasi Skeptisisme Profesional dalam Digitalisasi Pelaporan Keuangan dan Kualitas Laporan Keuangan Digital Putri, Rizqy Fadhlina; Putri, Rini Fadhillah; Munawwaroh, Munawwaroh
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.v5i2.8396

Abstract

Dalam era digitalisasi dan akuntabilitas global, kebutuhan akan laporan keuangan yang andal, efisien, dan berbasis teknologi semakin mendesak. Perusahaan, lembaga pemerintah, dan entitas sosial dituntut untuk menyajikan informasi keuangan yang transparan, relevan, dan tepat waktu sebagai bentuk pertanggungjawaban kepada pemangku kepentingan serta kontribusi terhadap pembangunan berkelanjutan. Namun, penyusunan dan audit laporan keuangan digital menghadapi tantangan berupa meningkatnya kompleksitas transaksi, integrasi sistem, dan risiko manipulasi data digital. Digitalisasi akuntansi menuntut akuntan publik tidak hanya memiliki literasi teknologi, tetapi juga mempertahankan sikap skeptisisme profesional dalam menghadapi risiko penyimpangan pelaporan. Penelitian ini bertujuan merancang produk laporan keuangan digital berbasis website bernama RIZS-REPORT dengan pendekatan skeptisisme profesional akuntan. Penelitian ini menggunakan pendekatan kuantitatif dan pengembangan, dengan teknik analisis faktor, regresi, dan model mediasi untuk mengkaji peran digitalisasi, skeptisisme profesional, dan kualitas laporan keuangan digital. Hasil penelitian menunjukkan bahwa kompleksitas sistem dan risiko digital berpengaruh signifikan terhadap kualitas laporan keuangan digital, serta skeptisisme profesional akuntan berperan sebagai mediator dalam meningkatkan kemampuan deteksi dan pencegahan kesalahan material maupun kecurangan. Temuan ini mengimplikasikan bahwa integrasi skeptisisme profesional dalam sistem pelaporan keuangan digital memperkuat akuntabilitas, transparansi, dan keberlanjutan laporan keuangan di era digital.  
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN KEPMENDESA PDTT NOMOR 136 PADA BUMDES MARITIM JAYA KABUPATEN TANAH BUMBU TAHUN 2024 Sari, Endang Permata; Amelia, Noor; Arini, Rizky Mega; Ulfida, Deafatunnizwa; Akbar, Muhammad
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.v5i2.7175

Abstract

Transparent and accountable financial management is an essential requirement for the sustainability of Village-Owned Enterprises (BUMDes) towards improving the rural economy institutions. Many BUMDes, however, remain challenged in organizing proper financial reporting in accordance with established standards, including BUMDes Maritim Jaya in Tanah Bumbu Regency. This study focuses on explaining the steps involved in preparing financial reports at BUMDes Maritim Jaya based on the Ministry of Village, Development of Disadvantaged Regions, and Transmigration Regulation Number 136 of 2022 concerning Guidelines for Preparing BUMDes Financial Reports. A qualitative descriptive method with quantitative data was employed, using observation and documentation techniques for data collection. The results indicate that after assistance and the implementation of standardized financial report formats, all financial transactions were recorded systematically, fixed assets were inventoried and depreciated, and comprehensive financial reports—including income statements, changes in equity, financial position reports, and notes to the financial statements—were successfully prepared. The application of these standards contributed to enhancing transparency and accountability in BUMDes financial management. Nevertheless, BUMDes Maritim Jaya still experienced losses as revenues were insufficient to cover operational expenses and asset depreciation. This study is projected to provide a useful reference for applying accounting standards at the village level and to strengthen BUMDes financial governance.
Detecting Financial Reporting Fraud through the Fraud Pentagon Approach Halipah, Siti Nor; Kusumawardani, Anisa
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.v5i2.8342

Abstract

This study analyzes the influence of fraud pentagon elements on financial statement fraud in basic materials companies listed on the Indonesia Stock Exchange. Independent variables include financial targets, ineffective monitoring, auditor switching, director turnover, CEO photo count, and external pressure. Using a quantitative approach with multiple linear regression, the results show that financial targets have a significant positive effect on financial statement fraud (β = 0.295; sig = 0.001), indicating that performance pressure drives management to manipulate reports. Auditor switching has a significant negative effect (β = -0.169; sig = 0.033), suggesting it acts as a preventive mechanism that strengthens independence and professional skepticism. Meanwhile, ineffective monitoring (β = 0.030; sig = 0.702), director turnover (β = 0.107; sig = 0.183), CEO photo count (β = -0.068; sig = 0.390), and external pressure (β = -0.123; sig = 0.157) show no significant impact. These findings highlight that in the basic materials sector, financial targets are the dominant driver of fraudulent reporting, while other governance mechanisms such as external monitoring, board composition, and CEO narcissism fail to consistently explain fraud occurrence. This study contributes theoretically to the development of fraud pentagon theory and provides practical implications for regulators, auditors, and practitioners in designing more effective fraud prevention strategies.
ANALISIS STRATEGI PENINGKATAN NILAI PERUSAHAAN PADA BANK DIGITAL DI INDONESIA Ilmi, Mainatul; Sauqi, Ahmad; Tansyiah, Putri Ulan
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.v5i2.8467

Abstract

This study aims to analyze the influence of bank soundness, bank size, and working capital management on firm value, with profitability as an intervening variable in digital banks in Indonesia. This research adopts a quantitative exploratory approach. The population consists of 15 digital banking companies. Using a purposive sampling technique, 5 digital banks were selected as the research sample. The analytical method employed is Structural Equation Modeling (SEM) with Path Analysis. The results indicate that bank soundness has a positive but non-significant effect on profitability and a negative non-significant effect on firm value. Bank size has a negative non-significant effect on profitability but a negative significant effect on firm value. Working Capital Management (WCM) shows a positive but non-significant effect on profitability and a positive significant effect on firm value. Profitability has a negative non-significant effect on firm value. Furthermore, the mediation test results reveal that profitability is unable to mediate the influence of bank soundness, bank size, or WCM on firm value. Overall, this research demonstrates that for digital banks in Indonesia, corporate value is more heavily influenced by the efficiency of working capital management and company scale rather than bank soundness and profitability. Investors tend to prioritize operational stability, financial management efficiency, and long-term growth prospects over short-term financial performance. These findings imply that digital bank management needs to focus their strategies more on improving operational efficiency and optimizing working capital management to create sustainable firm value. 
Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Di Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Periode 2020-2024 Bahar, Nurfadjriani; Idris, Hariany; Dunakhir, Samirah
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.v5i2.8443

Abstract

This analyze the Influence of Good Corporate Governance and Corporate Social Responsibility on Company Value in the Basic and Chemical Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. The variables of this study are Good Corporate Governance (X1) which is measured using Managerial Ownership, while the Corporate Social Responsibility variable (X2) is measured by the Corporate Responsibility Disclosure Index and the Company Value variable (Y) is measured by Price to Book Value. The population of this study is 85 basic and chemical industry sector companies listed on the IDX in 2020-2024 while the sample is 13 companies taken using a purposive sampling technique. Quantitative data analysis techniques used are descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) based on the t-statistical test, the GCG value obtained is t count 5.306 with a significance value of 0.000 <0.05. This shows that managerial ownership has a significant effect on company value so that H1 is accepted, (2) based on the t-statistic test, the corporate social responsibility value obtained is t count 5.377 with a significance value of 0.000 < 0.05.
PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS TERHADAP FINANSIAL DISTRESS DENGAN TAX AVOIDANCE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Properties dan Real Estate yang Terdaftar di BEI Tahun 2020-2024) Luthfiani, Vivi; 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.v5i2.8277

Abstract

This study is motivated by the increasing financial vulnerability of property and real estate companies in Indonesia amid economic uncertainty, which raises the risk of financial distress. The purpose of this study is to examine the effect of profitability and activity ratios on financial distress, with tax avoidance as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Profitability is proxied by Return on Assets (ROA), activity ratio is measured using Total Asset Turnover (TATO), financial distress is assessed using the Altman Z-Score model, and tax avoidance is proxied by the Cash Effective Tax Rate (CETR). This research employs a quantitative approach using Moderated Regression Analysis (MRA). The sample is selected through purposive sampling, consisting of companies that published complete annual financial statements during the observation period. Secondary data are obtained from the official IDX website and analyzed using SPSS software. The results indicate that profitability has a positive and significant effect on financial distress, while the activity ratio has a negative and significant effect on financial distress. Furthermore, tax avoidance is proven to moderate the relationship between profitability and financial distress by weakening the effect, but it does not moderate the relationship between activity ratio and financial distress. These findings imply that tax avoidance plays a partial moderating role and highlight the importance of financial performance and tax strategies in managing financial distress risk within the property and real estate sector.
the development of tax policies and education, as well as to contribute to improving tax compliance within state-owned enterprises, especially PT Pos Indonesia (Persero) Gunungsitoli. Laia, Julianto; Giawa, Livenasehati; Lase, Sozanolo
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.v5i2.8403

Abstract

 Analyze influence of tax knowledge, tax awareness, also rational attitude on tax compliance employees at PT Pos Indonesia (Persero) Gunungsitoli. Importance of employee compliance in fulfilling tax obligations, as reflected in the employee’s SPT reporting rates over the past five years. Quantitative approach with primary data obtained through questionnaires distributed to employees of PT Pos Indonesia (Persero) Gunungsitoli. Tax knowledge, tax awareness, also rational attitude have positive significant effect both partially and simultaneously on tax compliance of employees. Good tax knowledge encourages understanding and fulfillment of tax obligations, while tax awareness increases employees’ motivation to comply. Rational attitude also plays a role in employees’ decision-making related to tax reporting. These findings emphasize that improving tax knowledge and awareness, as well as fostering a positive rational attitude, are crucial in promoting employee compliance with tax obligations. This study is expected to serve as a reference for the development of tax policies and education, as well as to contribute to improving tax compliance within state-owned enterprises, especially PT Pos Indonesia (Persero) Gunungsitoli.

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