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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 230 Documents
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ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA PADA USAHA KULIT LUMPIA SAHABAT CAP MERAH DESA JENETALLASA KECAMATAN PALLANGGA KABUPATEN GOWA Firdayanti Firdayanti
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8720

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting Indonesia’s economy through job creation, increasing community income, and contributing to the national Gross Domestic Product (GDP). However, many MSMEs still face limitations in financial management, particularly profit planning, which may hinder business growth and reduce competitiveness. This problem is also experienced by Sahabat Cap Merah Lumpia Skin Business located in Jenetallasa Village, Pallangga District, Gowa Regency, which still faces difficulties in determining profit targets, controlling production costs, and dealing with monthly sales fluctuations. These conditions indicate the absence of structured profit planning, which may affect business decision-making. This study aims to analyze the Break Even Point (BEP) as a profit planning tool for the business. The research method used was descriptive qualitative with quantitative data in the form of cost, production, and sales data for the January–December 2024 period obtained through interviews and documentation. The results showed that fixed costs amounted to Rp385,015,000 per year and variable costs amounted to Rp244,879,654 per year. The contribution margin was Rp10,559.23 per unit with a contribution margin ratio of 75%. The break-even point was achieved at sales of 3,039 units or Rp42,539,484 per month. The Margin of Safety (MOS) ranged from 1,461 to 5,841 units, indicating that the business was in a safe condition. To achieve the profit target, the business needs to sell at least 3,986 units or Rp55,798,028 per month. In conclusion, Break Even Point analysis can be effectively used as a profit planning tool to determine minimum sales targets, control costs, and support better business decision-making for MSMEs. 
DETERMINAN TUNNELLING INCENTIVE PADA PERUSAHAAN SEKTOR ENERGI DI INDONESIA Rahel Junita
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8768

Abstract

Tunneling incentive remains a critical issue in corporate governance, particularly in energy sector companies characterized by concentrated ownership structures and high related-party transactions. The purpose of this study is to investigate the impact of transfer pricing, debt covenant, and profitability on tunneling incentives in energy businesses listed on the Indonesia Stock Exchange between 2021 and 2025. Partial Least Square (PLS) analysis utilizing SmartPLS 4 is used in this quantitative study. Purposive sampling is used to choose samples from financial statements and annual reports that contain secondary data. The findings reveal that profitability does not have a significant effect on tunneling incentive, indicating that higher earnings do not necessarily lead to opportunistic behavior by controlling shareholders. In contrast, transfer pricing shows a positive and significant effect, suggesting that related-party transactions are commonly used as a mechanism for resource shifting. Meanwhile, debt covenant has a significant negative effect, implying that stricter creditor monitoring reduces the likelihood of tunneling practices. Furthermore, the variables simultaneously have a significant effect on tunneling incentive, with an R-Square value of 0.780, indicating strong explanatory power. These results highlight that tunneling incentive practices are more influenced by transaction structures and external monitoring mechanisms rather than profitability levels, emphasizing the importance of governance and regulatory oversight in the energy sector
ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2020-2024 Aulia Ika Febriani; Arif Hartono; Dwiati Marsiwi
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.9126

Abstract

This study aims to assess the financial performance of plastic and packaging subsector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The research method used is descriptive quantitative analysis using secondary data in the form of financial reports obtained from the website www.idx.co.id. The sample was selected using purposive sampling. The analysis technique used includes the du pont system analysis which includes the net profit margin ratio, total asset turnover, equity multiplier, return on investment, return on equity, with a time series and cross-section approach as well as a comparison with the industry average. The results of the analysis are used to identify the causes and impacts on the company. The results of the time series analysis using NPM tended to decrease by an average of 5.35% during the 2020-2024 period. Based on the TATO ratio, it tended to decrease by an average of 0.92 times. Based on the EM ratio, it tended to increase by an average of 1.52 times. Based on the ROI ratio, it tended to decrease by an average of 5.58%. Based on the ROE ratio, it tended to increase by an average of 7.89%. Meanwhile, the analysis of the results using a cross-sectional approach shows that the highest NPM was achieved by IMPC. The highest TATO was achieved by PBID. The highest EM was achieved by SMKL. The highest ROI was achieved by PBID. The highest ROE was achieved by PBID.
Pengaruh Tax Planning dan Tax Avoidance terhadap Nilai Perusahaan pada Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2022-2024 Nurul Aulia Annisa
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8597

Abstract

The dynamic business environment and fluctuating stock prices of energy sector companies on the Indonesia Stock Exchange have driven the importance of tax management strategies, particularly through tax planning and tax avoidance, to maintain and enhance company value. This study aims to analyze the influence of tax planning and tax avoidance on company value in energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The scientific approach employed is a quantitative method using multiple linear regression analysis, utilizing secondary data from 36 energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The results indicate that partially, tax planning (TRR) has a positive and significant effect on company value (0,003), while tax avoidance (CETR) has no significant effect on company value (0,832). Simultaneously, tax planning and tax avoidance have a significant effect on company value.  
PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT, SUPERVISI SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA MEDAN Anisa Putri Salsabila; Muhammad Fahmi; Facrul Rozi; Riva Ubar Harahap
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.9078

Abstract

This study aims to examine and analyze the influence of auditor experience on audit quality and the role of supervision as a moderating variable in Public Accounting Firms (KAP) in Medan. This is a quantitative study using an associative approach. The population in this study was all auditors working in Public Accounting Firms (KAP) in Medan, with a sample size of 83 auditors. The data collection method used a survey method by distributing questionnaires to respondents. The data analysis technique employed a quantitative approach using statistical analysis using the Automated Model Analysis (AU), Inner Model Analysis (IN), Hypothesis Testing, and Moderated Regression Analysis (MRA). Data processing in this study used SemPLS (Partial Least Squares) software. The results of the study indicate that auditor experience has a positive and significant effect on audit quality. This indicates that auditors with more work experience have a better ability to detect material misstatements and apply audit procedures appropriately. Furthermore, the results of the moderating variable test indicate that supervision does not moderate the effect of auditor experience on audit quality.
Perbandingan Kinerja Keuangan Bank Syariah dan Bank Konvensional dalam Era Digitalisasi Perbankan Febria Ningsih
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8518

Abstract

This study aims to determine the differences in financial performance between Islamic banks and conventional banks in the era of banking digitalization during the period 2017–2023. This study uses quantitative methods with secondary data obtained from the annual financial reports of Islamic banks and conventional banks in Indonesia. Financial performance is measured through the Return on Assets (ROA), Return on Equity (ROE), Non-Performing Loan/Financing (NPL/NPF), Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR), and Operating Expenses to Operating Income (BOPO). Data analysis was performed using descriptive statistics and the Mann-Whitney U test using statistical software. The results show that not all financial performance indicators show differences between Islamic banks and conventional banks. Significant differences were found only in the ROE, NPL/NPF, and BOPO ratios, while the ROA and LDR/FDR ratios showed relatively similar results. These findings suggest that banking digitalization has a greater impact on operational efficiency, financing quality, and capital management than on banks' ability to generate returns from assets. This research is expected to assist banking management and regulators in developing more appropriate strategies and policies to address the development of digital banking.
PENGARUH TATA KELOLA PERUSAHAAN, PERENCANAAN PAJAK, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PT PRASIDHA ANEKA NIAGA TBK PERIODE 2014–2025 Arif Hidayat; Karolina Karolina
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.9030

Abstract

This study aims to examine the effect of corporate governance, tax planning, and financial performance on firm value at PT Prasidha Aneka Niaga Tbk for the period 2014–2025. The research method used is a quantitative approach with multiple linear regression analysis using SPSS. Secondary data were used in the form of annual financial reports of the company over 12 years. Corporate governance is proxied by institutional ownership, tax planning by the effective tax rate (ETR), financial performance by return on equity (ROE), and firm value by Tobin's Q. Partial results show that corporate governance has a significant effect on firm value (sig. 0.037 < 0.05; t-count 2.512 > t-table 2.364). Tax planning does not significantly affect firm value (sig. 0.439 > 0.05). Financial performance also does not significantly affect firm value (sig. 0.989 > 0.05). Simultaneously, all three variables have a significant effect on firm value with F-count 4.757 and sig. 0.034 < 0.05.
Do Green Bonds Matter? Evidence From Stock Market Responses In ASEAN Developing Countries Nurhaflah Soraya; Khairi Anshor
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.9072

Abstract

This study investigates the stock market reaction to the announcement of green bond issuances by companies operating in developing ASEAN countries. Using an event study methodology, the findings reveal no statistically significant abnormal returns before and after the announcement dates. This suggests that capital markets in the region have yet to respond to sustainable finance instruments such as green bonds meaningfully. The weak market reaction may reflect limited integration of sustainability considerations into pricing mechanisms, low investor awareness, and insufficient trust in corporate environmental commitments. The study underscores the need for issuers to enhance disclosure quality, particularly concerning project transparency, measurable environmental impact, and fund utilization governance. Market regulators and financial institutions should also strengthen the regional sustainable finance ecosystem through regulatory support, fiscal incentives, and investor education. Future research is recommended to expand the dataset across ASEAN countries and incorporate ESG ratings, bond certification types, and environmental policy stability to better understand market dynamics.
Determinan Sustainability Report pada Perusahaan Consumer Non-Cyclicals di Indonesia Alfelia Zahra Afni
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8758

Abstract

AbstrakStudi ini menganalisis pengaruh komite audit, kepemilikan asing, dan liputan media terhadap pengungkapan laporan keberlanjutan, dan meneliti apakah tekanan karyawan memoderasi hubungan tersebut. Studi ini menggunakan pendekatan kuantitatif dengan pengambilan sampel bertujuan. Sampel terdiri dari 86 perusahaan sektor non-siklik konsumen yang terdaftar di Bursa Efek Indonesia (IDX). Analisis data dilakukan menggunakan regresi data panel dalam perangkat lunak EViews 13. Hasil menunjukkan bahwa komite audit dan liputan media memiliki pengaruh positif dan signifikan terhadap pengungkapan laporan keberlanjutan. Sebaliknya, kepemilikan asing tidak secara signifikan memengaruhi pengungkapan laporan keberlanjutan. Lebih lanjut, tekanan karyawan, sebagai variabel moderasi, gagal memperkuat hubungan antara variabel independen dan laporan keberlanjutan. Temuan ini menunjukkan bahwa mekanisme tata kelola perusahaan dan perhatian media memainkan peran penting dalam mempromosikan transparansi keberlanjutan perusahaan. Studi ini memberikan kontribusi empiris pada literatur tentang tata kelola perusahaan dan praktik pelaporan keberlanjutan, khususnya untuk perusahaan sektor non-siklik konsumen di Indonesia.
ANALISIS TAX AVOIDANCE DITINJAU DARI KARAKTERISTIK PERUSAHAAN Retno Sundari; Anisa Kusumawardani
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8772

Abstract

This study aims to examine and analyze the influence of company characteristics, namely profitability, leverage, sales growth, and firm size, on tax avoidance practices. The population of this research consists of manufacturing companies listed on Indonesia Stock Exchange during the 2021–2024 period. The sampling process employed a purposive sampling technique, resulting in 74 companies with a total of 296 observation data that met the research criteria. The study applied a quantitative approach using secondary data obtained from annual financial reports. Data were analyzed through multiple linear regression using the SPSS version 25 software. The findings indicate that profitability, sales growth, and firm size negatively affect tax avoidance, while leverage shows a positive effect on tax avoidance. Furthermore, the coefficient of determination test produced an adjusted R-square value of 0.298, suggesting that the independent variables included in this study have limited explanatory power in predicting tax avoidance practices. The results imply that corporate financial characteristics contribute differently to managerial decisions related to tax strategies and corporate tax planning

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