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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 190 Documents
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Analisis Kondisi Keuangan Kabupaten Kota di Provinsi Sumatera Utara Laelisneni, Laelisneni; Lily Karlina Nasution; Mayang Murni; Agustina Nurul Fajriah; Nurlela Nurlela
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.v5i2.8046

Abstract

Regional finance is a fundamental aspect in supporting economic development and improving the welfare of the community in a region. The management of regional finances reflects the ability of local governments to plan, implement, and account for all financial activities efficiently and transparently. The aim of this study is to analyze the financial condition of regencies and cities in the Aceh Province. This study uses a qualitative descriptive method with secondary data sourced from reports of the Regional Finance and Asset Agency (BPKA) of North Sumatra Province and the Central Statistics Agency (BPS). The indicators used to assess financial conditions are service solvency, financial flexibility. The research found that the financial condition of regencies and cities in North Sumatra Province shows that only one regency/city, Asahan, has a poor financial condition. Meanwhile, 14 regencies/cities have a moderate financial condition. The good category is held by 4 regencies/cities (Medan, West Pakpak, Pematang Siantar, and Sibolga). This study can serve as a policy recommendation for improving financial management in regencies/cities in North Sumatra Province.Keywords : Financial Condition; Service Solvency; Financial Flexibility; Financial Independence; North Sumatra Province  
Pengaruh kepemilikan majerial,kepemilikan institusional, kualitas audit dan intelektual capital terhadap integritas laporan keuangan Pronika Pronika; Anisa Kusuma Wardani
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.v5i2.8346

Abstract

Financial statement integrity is an important indicator of the quality of financial reporting, as it reflects the reliability and honesty of accounting information presented by companies. Low financial statement integrity can reduce stakeholder trust and increase the risk of inappropriate decision-making. This study aims to examine the effect of managerial ownership, institutional ownership, audit quality, and intellectual capital on financial statement integrity. This research employs a quantitative approach using secondary data obtained from the annual financial statements of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was selected using a purposive sampling method based on predetermined criteria. Financial statement integrity is measured using accounting conservatism, managerial ownership and institutional ownership are measured by the percentage of share ownership, audit quality is measured based on public accounting firm affiliation, and intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing. The results indicate that managerial ownership and institutional ownership have a positive effect on financial statement integrity, suggesting that ownership structure plays an effective monitoring role over management. Audit quality also has a positive effect on financial statement integrity, reflecting the role of independent auditors in enhancing the credibility of financial reports. Furthermore, intellectual capital has a positive effect on financial statement integrity, indicating that effective management of intellectual assets contributes to improving the quality of corporate financial information. Keywords: managerial ownership, institutional ownership, audit quality, intellectual capital, financial statement integrity.
PENGARUH E-COMMERCE, LOCUS OF CONTROL, DAN LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM (STUDI KASUS PADA UMKM DI KOTA BANDAR LAMPUNG) Irma Padila; Arif Makhsun; Sri Astuti
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.v5i2.8468

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh e-commerce, locus of control, dan literasi keuangan terhadap kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM yang telah menggunakan e-commerce. Populasi penelitian adalah seluruh pelaku UMKM yang terdaftar di Dinas Koperasi dan UMKM Kota Bandar Lampung sebanyak 30.940 unit usaha, dengan jumlah sampel sebanyak 395 responden yang ditentukan menggunakan rumus Slovin dan teknik purposive sampling. Data yang diperoleh dianalisis menggunakan analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa e-commerce, locus of control, dan literasi keuangan secara parsial berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Selain itu, secara simultan ketiga variabel tersebut juga berpengaruh signifikan terhadap kinerja keuangan UMKM. Temuan ini menunjukkan bahwa pemanfaatan teknologi digital melalui e-commerce, kemampuan pengendalian diri pelaku usaha, serta tingkat literasi keuangan yang baik dapat meningkatkan efektivitas pengelolaan usaha dan mendorong peningkatan kinerja keuangan UMKM. Oleh karena itu, peningkatan pemahaman literasi keuangan, penguatan mental kewirausahaan, serta optimalisasi pemanfaatan e-commerce menjadi faktor penting dalam mendukung keberlanjutan dan pertumbuhan UMKM di era digital.  
PENGARUH STRUKTUR MODAL, RISIKO BISNIS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Sektor Teknologi yang terdaftar di Bursa Efek Indonesia Periode 2021-2024) Fira, Salsa; Asliana, Endang; Puspitasari, Endah
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.v5i2.8444

Abstract

The rapid growth of technology sector companies in Indonesia, accompanied by significant stock price fluctuations, indicates inconsistencies in firm value assessment influenced by financial performance and funding decisions. This study aims to analyze the effect of capital structure, business risk, and profitability on firm value in technology sector companies listed on the Bursa Efek Indonesia during the 2021–2024 period. The research applies a quantitative approach using secondary data obtained from published annual financial statements. The sampling technique employed purposive sampling based on predetermined criteria. Data analysis was conducted using multiple linear regression, preceded by descriptive statistical tests, classical assumption tests, and hypothesis testing. Firm value was measured using Price to Book Value (PBV), capital structure was proxied by Debt to Asset Ratio (DAR) and Long-Term Debt to Equity Ratio (LTDER), business risk was measured using Degree of Operating Leverage (DOL), and profitability was proxied by Return on Assets (ROA). The results indicate that capital structure and profitability have a significant effect on firm value, while business risk shows a varying influence depending on the company’s financial condition. These findings imply that optimal debt management and the ability to generate profits are essential factors in enhancing firm value, whereas excessive business risk may reduce investor confidence. Therefore, companies are expected to determine an optimal capital structure and maintain stable profitability to maximize firm value and attract potential investors.
PERAN AMBIGUITAS DALAM MEMODERASI PENGARUH PENGALAMAN, KECERDASAN EMOSIONAL DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA AUDITOR INTERNAL BPR DI PROVINSI JAWA TENGAH Grace Rusitha; Astohar Astohar
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.v5i2.8292

Abstract

This research investigates the effects of auditor experience, emotional intelligence, and professional ethics on audit quality, while also testing ambiguity as a moderating factor among internal auditors of BPR institutions in Central Java Province. A quantitative design was employed using a simple random sampling technique. Primary data were gathered from 94 BPR internal auditors through structured questionnaires. The analysis was conducted using multiple linear regression together with moderation regression testing. The findings demonstrate that experience, emotional intelligence, and professional ethics each have a positive and statistically significant impact on audit quality. Furthermore, ambiguity plays a moderating role in the relationships between those three variables and audit quality. The results highlight that individual auditor attributes are critical drivers of audit quality, whereas unclear role conditions do not eliminate their influence within the internal audit setting of BPR’s. This study adds to the audit literature in the microfinance sector and offers practical insights for BPR management and regulators in designing policies to strengthen audit quality
Pengaruh Implementasi Akuntansi Hijau terhadap Kinerja Keuangan dan Keberlanjutan Perusahaan di Sektor Manufaktur di Indonesia
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.v5i2.8536

Abstract

This study aims to analyze the impact of green accounting implementation on financial performance and sustainability of manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period. In this research, green accounting is measured based on environmental disclosure scores in sustainability reports, while financial performance is measured using Return on Assets (ROA) and Net Profit Margin (NPM), and corporate sustainability is measured based on sustainability disclosure scores following the Global Reporting Initiative (GRI) standards. The data used consists of financial reports and sustainability reports from 50 manufacturing companies, totaling 250 observational data points analyzed using multiple linear regression. The results indicate that the implementation of green accounting has a significant positive impact on both financial performance and corporate sustainability. Additionally, financial performance also positively influences corporate sustainability. This study provides evidence that the application of green accounting not only supports the achievement of sustainability goals but also enhances a company's financial performance, contributing to its long-term competitiveness in the market.
DAMPAK PERTUMBUHAN EKONOMI, PROFITABILITAS, RISIKO KREDIT, DAN MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KREDIT PADA BANK UMUM KBMI 3 DI INDONESIA Anum Nuryani; Renata Fitriani
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.v5i2.8491

Abstract

Banking plays a strategic role as a financial intermediary institution, where credit growth serves as a key indicator in assessing the effectiveness of fund distribution and overall economic stability. However, the KBMI 3 bank group demonstrates relatively lower credit growth performance compared to KBMI 4 banks and continues to face issues related to high levels of idle credit, indicating suboptimal intermediation functions in supporting economic activities. This study employs a quantitative approach with a causal method to examine the influence of economic growth, profitability (ROA), credit risk (NPL), and intellectual capital (VAIC) on credit growth in KBMI 3 banks, using secondary data from financial statements for the 2020–2024 period analyzed through panel data regression with EViews software. The analysis includes descriptive statistics, classical assumption tests, model selection (CEM, FEM, REM), and hypothesis testing using t-tests, F-tests, and the coefficient of determination (R²) to evaluate relationships and variable effects.The results indicate that economic growth has a positive and significant effect on credit growth, while profitability and intellectual capital do not show a significant influence. In contrast, credit risk has a negative and significant effect, but collectively all variables significantly influence credit growth.
DINAMIKA FREE FLOAT DAN EFISIENSI HARGA PASCA IPO: PERAN MODERASI REPUTASI UNDERWRITER Abdul Haris; Syarifuddin Hz Nasution; Rizki Arvi Yunita
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.v5i2.8492

Abstract

The increasing number of Initial Public Offerings (IPOs) in Indonesia following the COVID-19 pandemic has been accompanied by price inefficiencies and high short-term volatility, indicating that IPO pricing does not fully reflect firms’ intrinsic value. This study aims to examine the effect of free float on short-run stock returns and to analyze the moderating role of underwriter reputation in the Indonesian capital market. Employing a quantitative explanatory approach, this research uses secondary data from companies conducting IPOs on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, selected through purposive sampling. The analysis is conducted using linear regression and Moderated Regression Analysis (MRA). The findings reveal that free float has a positive and significant effect on short-run stock returns, suggesting that a higher proportion of publicly tradable shares enhances liquidity and investor demand. Furthermore, underwriter reputation significantly strengthens this relationship, indicating its role in reducing information asymmetry and improving price efficiency in the early post-IPO period. These results imply that both ownership structure and intermediary reputation are critical in shaping short-term market performance, providing valuable insights for investors, issuers, and regulators in improving IPO pricing efficiency and market stability.
Determinasi Return Saham : Peran Struktur Modal dan Nilai Perusahaan Mayang Murni; Dinda Hafidzoh; Ulfa Utari
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.v5i2.8517

Abstract

This study aims to analyze the impact of capital structure and firm value on stock returns for telecommunications companies listed on the Indonesia Stock Exchange during the 2014–2023 period. The research background is based on the rapid growth of the telecommunications industry in the digital era, which has not always been accompanied by improved stock performance, as seen in the cases of Telkom Indonesia (TLKM) and Indosat Ooredoo Hutchison (ISAT), as well as the inconsistency of previous research findings. This study employs a quantitative descriptive approach using secondary data, purposive sampling, and descriptive statistical analysis along with multiple linear regression. The results indicate that, individually, capital structure and firm value have a positive and significant impact on stock returns, and collectively, capital structure and firm value have a significant impact on stock returns. These findings indicate that financing decisions and market perceptions of firm value are important factors in determining stock returns, and thus should be considered by investors and companies in their decision-making.
PENGARUH KINERJA ESG, GREEN INNOVATION, ECO-EFFICIENCY MEMODERASI PROFITABILITAS TERHADAP NILAI PERUSAHAAN Kusuma Dewi; Zati Rizka Fadhila
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.v5i2.8524

Abstract

Perusahaan yang terdaftar di Bursa Efek Indonesia perlu menerbitkan laporan keberlanjutan di akhir periode akuntansi sebagai bentuk tanggung jawab lingkungan perusahaan dan kepedulian dalam memenuhi kepentingan pemangku kepentingan. Penelitian ini bertujuan untuk menguji pengaruh kinerja Lingkungan, Sosial, dan Tata Kelola (ESG), Green Inovation, dan eco- efficiency terhadap nilai perusahaan dengan profitabilitas sebagai moderator. Objek penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2024. Data penelitian ini diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan menggunakan teknik purposive sampling, menghasilkan sampel sebanyak 89 perusahaan. Analisis regresi linier berganda digunakan untuk mengolah data dengan bantuan perangkat lunak Smart PlS V.03. Hasil penelitian ini menunjukkan bahwa Hipotesis pertama yaitu ESG berpengaruh positif signifikan terhadap nilai perusahaan Hipotesis kedua yaitu eco-efficiency berpengaruh negatif signifikan terhadap nilai perusahaan. Hipotesis ketiga yaitu green innovation berpengaruh positif signifikan terhadap nilai perusahaan Hipotesis keempat yaitu profitabilitas tidak memoderasi hubungan antara ESG dengan nilai perusahaan. Hipotesis kelima yaitu profitabilitas mampu memoderasi hubungan antara eco-efficiency dengan nilai perusahaan Hipotesis keenam yaitu profitabilitas tidak memoderasi hubungan antara green innovation dengan nilai perusahaan

Page 19 of 19 | Total Record : 190

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