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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 Kondisi Keuangan Kabupaten Kota di Provinsi Sumatera Utara Laelisneni, Laelisneni,; Nasution, Lily Karlina; Murni, Mayang; Fajriah, Agustina Nurul; 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; Wardani, Anisa Kusuma
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) Padila, Irma; Makhsun, Arif; Astuti, Sri
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.
ANALISIS DETERMINAN KUALITAS AUDIT DENGAN AMBIGUITAS SEBAGAI MODERATOR Rusitha, Grace; 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 study aims to analyze the influence of experience, emotional intelligence, and professional ethics on audit quality, as well as examine the role of role ambiguity as a moderating variable in BPR auditors in Central Java Province. The research method uses a quantitative approach with a simple random sampling technique. The research sample amounted to 94 BPR internal auditors obtained through the distribution of questionnaires. Data analysis was carried out by multiple linear regression analysis and moderation regression analysis. The results of the study showed that experience, emotional intelligence, and professional ethics had a positive and significant effect on audit quality. In addition, ambiguity has been shown to moderate the relationship between experience, emotional intelligence, professional ethics and audit quality. These findings indicate that individual auditor characteristics remain a key determinant of audit quality, while the unclarity of the role does not weaken such influence in the context of BPR's internal audits. This research contributes to enriching the audit literature on microfinance institutions and provides practical implications for BPR management and regulators in formulating strategies to improve audit quality.   

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