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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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PENGARUH KOMPETENSI, AKUNTANBILITAS, ETIKA DAN PENGALAMAN AUDITOR TERHADAP KUALITAS HASIL AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA MEDAN Zun Samli Zega
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.v5i3.8649

Abstract

This study is motivated by the declining audit quality in Indonesia, as reflected in increasing audit violations and sanctions, which highlight the need to examine individual auditor factors influencing audit outcomes. The objective of this research is to analyze the effect of auditor competence, accountability, ethics, and experience on audit quality at Public Accounting Firms in Medan City. This study employs a quantitative approach with a causal associative design, using primary data collected through questionnaires distributed to auditors. The data were analyzed using multiple linear regression based on the Ordinary Least Square (OLS) method with the assistance of SPSS, after passing classical assumption tests. The results indicate that, partially, competence has a significant effect on audit quality, while accountability, ethics, and auditor experience do not show significant individual effects. However, simultaneously, all independent variables significantly influence audit quality, indicating that audit quality is shaped by the interaction of multiple factors. Furthermore, the coefficient of determination suggests that there are other influential variables outside the model, such as auditor independence, time pressure, and audit complexity. The findings imply that improving audit quality requires not only technical competence but also the integration of multiple professional attributes. Therefore, future research is recommended to include additional variables to provide a more comprehensive understanding of audit quality determinants.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2020-2024 Amelina Dwi Febriana; Arif Hartono; Khusnatul Zulfa Wafirotin
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.v5i3.8634

Abstract

Fluktuasi harga minyak sawit yang dipengaruhi oleh kenaikan biaya pupuk dan penurunan produksi akibat cuaca memiliki dampak yang berbeda pada perusahaan, yaitu peningkatan laba ketika harga naik dan penurunan ketika harga turun. Studi ini bertujuan untuk menilai kinerja keuangan perusahaan sub-sektor perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Metode penelitian yang analisis yang digunakan adalah deskriptif kuantitatif menggunakan data sekunder berupa laporan keuangan yang diperoleh melalui situs web www.idx.co.id. Sampel dipilih menggunakan purposive sampling. Teknik analisis yang digunakan meliputi rasio keuangan, rasio yaitu lancar, utang terhadap ekuitas, margin laba bersih, dan perputaran total aset, dengan pendekatan time series dan cross-section serta perbandingan dengan standar industri. Hasil analisis digunakan untuk mengidentifikasi potensi penyebab dan dampaknya pada perusahaan. Hasil analisis menunjukkan bahwa dalam jangka waktu tertentu, rasio lancar cenderung meningkat (rata-rata 227%), rasio utang terhadap ekuitas menurun (rata-rata 86%), margin laba bersih meningkat (rata-rata 12%), perputaran total aset (0,68 kali) meningkat tetapi masih di bawah standar industri. Secara lintas sektoral, LSIP menunjukkan kinerja terbaik, sedangkan SMAR memiliki efisiensi aset tertinggi. Secara keseluruhan, LSIP adalah perusahaan dengan kinerja keuangan yang unggul. Kata kunci:Kinerja keuangan, rasio keuangan, laporan analisis keuangan
PENGARUH BIAYA LINGKUNGAN, CSR DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI INTERVENING Antonetha Maharani Lololau; Paulina Yuritha Amtiran; Filipus Argentano Guntur Suryaputra
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.v5i3.9047

Abstract

The mining sector makes a significant contribution to Indonesia’s economy however, environmental risks and fluctuations in firm value remain ongoing concerns. This study aims to examine the effect of environmental costs, Corporate Social Responsibility (CSR), and firm size on firm value, with profitability as an intervening variable, in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach using panel data regression analysis with EViews 12. The sampling technique used purposive sampling, resulting in 10 companies with a total of 50 observations. The analysis included descriptive statistics, model selection tests, classical assumption tests, t-tests, the coefficient of determination, and the Sobel Test. The results indicate that environmental costs do not have a significant effect on profitability but have a positive and significant effect on firm value. CSR has no significant effect on either profitability or firm value. Firm size does not significantly affect profitability but has a negative and significant effect on firm value. Profitability has a positive and significant effect on firm value. Furthermore, profitability is unable to mediate the effects of environmental costs, CSR, and firm size on firm value. These findings suggest that the disclosure of environmental costs and improved profitability serve as positive signals to investors, while larger asset ownership is perceived as a sign of inefficiency in the mining sector.
DETERMINING FACTORS OF FIRM VALUE WITH FIRM SIZE AS MODERATING VARIABLE : A STUDY OF BANKING COMPANIES IN INDONESIA Elsani Fatona Zuanindra; Nawirah Nawirah
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.v5i3.8527

Abstract

This study aims to examine the effect of liquidity, funding decisions, investment decisions, and dividend policy on firm value, with firm size as a moderating variable. The sample used in this study were banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2025 period. The sampling technique used was Purposive Sampling, and a sample of 17 banks was obtained according to the established criteria, resulting in a total of 68 observations in this study. The data analysis methods used were Panel Data Regression Analysis and Moderated Regression Analysis (MRA). The results of the study indicate that liquidity has no effect on firm value, funding decisions have an effect on firm value, investment decisions have an effect on firm value, dividend policy has no effect on firm value, firm size is unable to moderate the effect of liquidity on firm value, firm size is able to moderate the effect of funding decisions on firm value, firm size is able to moderate the effect of investment decisions on firm value, and firm size is unable to moderate the effect of dividend policy on firm value.
IMPLEMENTASI APLIKASI SAKTI TERHADAP AKURASI DATA PERSEDIAAN BARANG OPERASIONAL PADA KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN UTAMA BELAWAN Handika Salim Siagian; Ratna Dina Marviana; Listya Devi Junaidi; Lukman Hakim Siregar
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.v5i3.9068

Abstract

This study aims to analyze the implementation of the Institutional Financial Application System (SAKTI) on the accuracy of operational inventory data at the Belawan Main Port Authority Office. This study uses a descriptive method with a qualitative approach, with data collection techniques through interviews, observations, and documentation of employees involved in inventory management and the operation of the SAKTI Application. The results show that the implementation of the SAKTI Application can improve the efficiency and integration of the system in the inventory recording and reporting process through the integration of financial modules, as well as the existence of a system validation feature that helps minimize recording errors, thereby improving the accuracy of inventory data. However, there are still several obstacles in its implementation, such as dependence on the internet network and the use of manual recording as an operational tool, which causes delays in data input into the system. Overall, the implementation of the SAKTI Application has made a positive contribution to improving inventory data accuracy and supporting transparency and accountability in the management of operational goods at the Belawan Main KSOP.Keyword:SAKTI implementation, data accuracy, operational inventory.
Pengaruh Pengelolaan keuangan dan pemahaman SAK EMKM terhadap kinerja keuangan UMKM sektor makanan di kabupaten Tasikmalaya Evi Nurapifah
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.v5i3.9101

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute a strategic sector in supporting economic growth and employment in Indonesia. However, various challenges related to financial management and the understanding of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) remain prevalent among MSME actors, potentially affecting their financial performance. This study aims to analyze the influence of financial management and understanding of SAK EMKM on the financial performance of food-sector MSMEs in Tasikmalaya Regency. The study employed a quantitative approach with an associative research design. Primary data were collected through questionnaires distributed to 100 MSME owners selected using purposive sampling techniques. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that financial management has a positive and significant effect on the financial performance of MSMEs, as evidenced by a significance value of 0.005 (< 0.05). In contrast, the understanding of SAK EMKM does not have a significant effect on financial performance, as indicated by a significance value of 0.281 (> 0.05). Furthermore, the coefficient of determination test shows that financial management and understanding of SAK EMKM jointly explain 25.4% of the variation in MSME financial performance, while the remaining 74.6% is influenced by other factors outside the scope of this study. These findings suggest that effective financial management plays a crucial role in improving MSME financial performance, whereas an understanding of SAK EMKM alone is insufficient to enhance financial performance without consistent implementation in business practices.
PENGARUH FINANCIAL FLEXIBILITY DAN DIGITAL RISK DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA PERIODE 2015-2024 Sairin Sairin
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.v5i3.8943

Abstract

This study aims to analyse the effect of financial flexibility and digital risk disclosure on firm value in the technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2014–2024. Financial flexibility is measured using the financial flexibility index (FFI), while digital risk disclosure is measured through content analysis of annual reports using a digital risk disclosure index (DRDI). Firm value is proxied by Tobin's Q ratio. The research sample consists of 33 technology sector companies listed on the IDX, with a total of 330 firm-year observations. The analysis method employed is multiple linear regression with panel data processed using SPSS version 26. The results showed that: (1) financial flexibility has a significant positive effect on firm value; (2) digital risk disclosure has a significant positive effect on firm value; and (3) firm size, profitability, and sales growth also positively affect firm value, while leverage negatively affects firm value. This study contributes to the accounting literature on the role of financial flexibility and transparency of digital risk information in enhancing firm value, especially in the rapidly evolving technology sector in Indonesia.
Analisis Sistem Pengendalian Internal Persediaan Barang Dagang Studi Kasus Pada Toko Emas Mulia Jaya Kecamatan Sinjai Utara Kabupaten Sinjai A. OKCHAYANI ALAIKA RISAL
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.v5i3.8788

Abstract

Penelitian ini bertujuan menganalisis sistem pengendalian internal persediaan barang dagang pada Toko Emas Mulia Jaya berdasarkan teori Mulyadi yang mencakup pemisahan tanggung jawab, sistem wewenang dan pencatatan, praktik yang sehat, serta kompetensi karyawan. Subjek penelitian meliputi pemilik dan karyawan, dengan objek berupa pengelolaan persediaan emas, menggunakan pendekatan kualitatif melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pengendalian internal secara umum telah berjalan cukup baik, terutama pada aspek prosedur pencatatan, sistem wewenang, dan praktik yang sehat. Namun, masih terdapat kelemahan pada pemisahan tanggung jawab dan kompetensi karyawan akibat keterbatasan sumber daya dan proses rekrutmen yang belum berbasis kualifikasi. Meskipun demikian, operasional usaha tetap berjalan dengan baik karena adanya pengawasan langsung dari pemilik, sehingga sistem pengendalian dinilai cukup memadai untuk skala usaha kecil.
PENERAPAN E-GOVERNMENT TERHADAP KETERBUKAAN KEUANGAN PEMERINTAHAN DESA sahala purba
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.v5i3.8658

Abstract

This study aims to determine the effect of the Implementation of E-Government on the Financial Transparency of Village Government in Alasa District, North Nias Regency.. This study is quantitative in nature and uses primary data. The population in this study consists of all village officials in the villages of Alasa Subdistrict, with a sample of 71 respondents selected using purposive sampling. The data analysis technique used in this study was descriptive statistics. The researcher tested the quality of the primary data by conducting validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests using SPSS 26. The results of this study indicate that the implementation of e-government has a positive and significant effect on the transparency of village administration. The implications of this study indicate that optimizing the implementation of digital systems in village administration can increase public information disclosure and strengthen the transparency of village administration management.
PENGARUH EARNING PER SHARE, PRICE TO BOOK VALUE DAN RETURN ON EQUITY TERHADAP HARGA SAHAM Haerianti Haerianti
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.v5i3.8640

Abstract

This study aims to analyze the effect of Earning Per Share (EPS), Price to Book Value (PBV), and Return on Equity (ROE) on stock prices of companies included in the LQ45 Index on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative method using a multiple linear regression approach. The research population consists of 70 LQ45 companies, with a sample of 19 companies selected through purposive sampling. Data were collected using a documentation method in the form of corporate financial statements. The data analysis techniques include classical assumption tests, t-test, F-test, and the coefficient of determination. The results indicate that partially, EPS and PBV have a positive and significant effect on stock prices, while ROE has a negative effect on stock prices. Simultaneously, EPS, PBV, and ROE have a significant effect on stock prices. The coefficient of determination value of 0.642 indicates that these variables explain 64.2% of the variation in stock prices.

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