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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 Good Corporate Governance terhadap Financial Distress dan Dampaknya bagi Nilai Perusahaan Robert Jao; Fransiskus Randa; Anthony Holly; Harun Widodo
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.v5i3.8959

Abstract

The purpose of this study is to analyze the effect of good corporate governance proxied by managerial ownership, institutional ownership, and independent board of commissioners on firm value mediated by financial distress. This study uses agency theory to explain the relationship between variables. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The data sources used are secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The number of samples is 425 company data for 5 years, which were selected using the purposive sampling method. The results of the study indicate that managerial ownership, institutional ownership, and independent board of commissioners have a significant negative effect on financial distress. This study also found that managerial ownership and institutional ownership have a significant positive effect on firm value, but the independent board of commissioners has a positive but insignificant effect on firm value. In addition, it was also found that financial distress has a significant negative effect on firm value. Finally, this study found that financial distress mediates the relationship between managerial ownership, institutional ownership, and independent board of commissioners on firm value.
ANALISIS KRITIS URGENSI SISTEM ACTIVITY BASED COSTING (ABC) DI PERUSAHAAN MANUFAKTUR DAN JASA Ardin Doloksaribu
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.v5i3.8986

Abstract

Critical Journal Review ini bertujuan untuk menganalisis secara kritis urgensi penerapan Activity-Based Costing (ABC) sebagai metode penentuan biaya yang lebih akurat dibandingkan metode tradisional. Metode yang digunakan dalam penelitian ini adalah Critical Journal Review (CJR) dengan mengkaji beberapa jurnal yang relevan terkait penerapan ABC di sektor manufaktur dan jasa. Hasil analisis menunjukkan bahwa metode ABC mampu memberikan informasi biaya yang lebih akurat karena mengalokasikan biaya berdasarkan aktivitas yang mengonsumsi sumber daya, sehingga dapat meningkatkan kualitas pengambilan keputusan manajerial. Namun demikian, penerapan metode ABC masih menghadapi berbagai kendala, seperti kompleksitas sistem, tingginya biaya implementasi, serta keterbatasan pemahaman sumber daya manusia. Selain itu, sebagian besar penelitian yang dikaji masih berfokus pada tingkat adopsi metode ABC tanpa menganalisis dampaknya secara mendalam terhadap kinerja perusahaan. Ketidakseimbangan sampel antara sektor manufaktur dan jasa dalam beberapa penelitian juga menjadi keterbatasan yang dapat memengaruhi generalisasi hasil. Oleh karena itu, diperlukan penelitian lebih lanjut yang tidak hanya mengkaji tingkat adopsi, tetapi juga mengevaluasi dampak implementasi ABC terhadap kinerja perusahaan secara komprehensif.Kata kunci: Activity-Based Costing, akuntansi biaya, kinerja perusahaan, sektor manufaktur, sektor jasa, Critical Journal Review.
Struktur Kepemilikan, Kebijakan Utang, dan Persistensi Laba: Studi Emiten Sektor Kesehatan Yasir Maulana; Hasna Firyal Khaerunnisa; Disman Disman; Herma Wiharno
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.v5i3.8860

Abstract

Penelitian ini bertujuan mengkaji pengaruh struktur kepemilikan yang mencakup kepemilikan manajerial dan kepemilikan institusional serta kebijakan utang terhadap persistensi laba pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023.  Menggunakan desain penelitian kuantitatif dengan pendekatan deskriptif-verifikatif, studi ini menerapkan regresi panel data yang terdiri dari 16 perusahaan sampel selama lima tahun, menghasilkan 80 observasi. Pemilihan sampel dilakukan melalui teknik purposive sampling. Uji diagnostik asumsi klasik dan hipotesis dilaksanakan menggunakan EViews 12. Temuan pengujian simultan membuktikan bahwa ketiga variabel independen secara bersama-sama berpengaruh signifikan terhadap persistensi laba dengan kontribusi penjelasan sebesar 26,7% terhadap variasinya. Secara parsial, kepemilikan manajerial menunjukkan pengaruh negatif signifikan, sementara kepemilikan institusional tidak mencapai ambang signifikansi statistik. Tingkat hutang memberikan pengaruh negatif yang paling kuat dan memiliki makna ekonomis yang substansial, mengindikasikan bahwa leverage yang tinggi secara nyata menggerus keberlanjutan laba yang dilaporkan. Penelitian ini memberikan kontribusi pada literatur kualitas laba di sektor kesehatan Indonesia industri yang secara strategis terbukti tangguh selama pandemi COVID-19. Temuan penelitian menawarkan panduan berbasis bukti bagi investor, manajemen, dan regulator keuangan dalam upaya meningkatkan kredibilitas persistensi laba perusahaan.
CARBON ACCOUNTING AS A FORM OF ENVIRONMENTAL ACCOUNTABILITY: A PHENOMENOLOGICAL STUDY ON THE RENEWABLE ENERGY COMPANY Candra Pramula Pinandita; Dwi Indriani Fidiastutik Wijaya; Eti Putranti
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.v5i3.8779

Abstract

This research aims to analyze the practices and meanings of carbon accounting as a form of environmental accountability in renewable energy companies, with a phenomenological study on PT Pertamina Geothermal Energy Tbk (PGEO). The background of the research is based on the increasing demand for transparency and environmental accountability amid the energy transition and national carbon emission reduction commitments. This research uses a qualitative approach with a phenomenological method within an interpretive paradigm. Research data were obtained thru the analysis of organizational documents such as sustainability reports, annual reports, and carbon emission management policies. The data analysis technique was conducted using Interpretative Phenomenological Analysis (IPA) with a focus on the dimensions of noema, noesis, and intentionality. The research results show that carbon accounting at PGEO is realized thru the systematic disclosure of Scope 1, Scope 2, and Scope 3 emissions that align with international reporting standards. Structural analysis reveals that carbon reporting practices are interpreted as a strategic instrument in maintaining the legitimacy and credibility of the company amidst ESG and capital market pressures. Meanwhile, the analysis of intentionality shows that carbon accounting is not merely understood as an administrative formality, but as a substantial and data-driven form of environmental accountability. This study concludes that carbon accounting plays a crucial role in ensuring consistency between sustainability claims and the operational realities of renewable energy companies. These findings are expected to enrich the study of environmental accounting and encourage more transparent and responsible carbon reporting practices in the renewable energy sector.
ANALISIS PROSES RESTITUSI PAJAK PERTAMBAHAN NILAI (PPN) DALAM UPAYA MELINDUNGI HAK WAJIB PAJAK BADAN PADA KANTOR KONSULTAN PAJAK SOLUSI KONSULTAN MANDIRI Wahyuni Wahyuni
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.v5i3.8731

Abstract

Value Added Tax (VAT) restitution is an important mechanism in the tax system to ensure fairness and protect taxpayer rights. However, in practice, it is often considered complex due to strict administrative procedures and lengthy audit processes. This study aims to analyze the VAT restitution process in an effort to protect the rights of corporate taxpayers at the Solusi Konsultan Mandiri Tax Consultant Office. This study uses a qualitative descriptive method, with data collection techniques including interviews, documentation, and observation. The results show that the VAT restitution process has been carried out in accordance with applicable procedures and regulations. The process is not considered difficult as long as taxpayers are compliant, administratively orderly, and supported by valid tax invoices. In addition, tax consultants play a crucial role in assisting taxpayers by ensuring complete documentation and a smooth audit process. The implications of this study indicate that an effective restitution process, supported by taxpayer compliance and professional assistance, can optimize the fulfillment of taxpayer rights and increase trust in the tax administration system.
Pengaruh Tata Kelola Perusahaan dan Carbon Emission Disclosure terhadap Kualitas Pelaporan Keberlanjutan (Studi pada Perusahaan Sektor Maritim dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024) Zeynep Aslan; Meutia Riany
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.v5i3.9100

Abstract

This study aims to empirically examine and analyze the partial and simultaneous effects of corporate governance and carbon emission disclosure on the quality of sustainability reporting. This study uses a quantitative approach with a causal research design. The population in this study consists of maritime and logistics companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Based on the sample selection criteria, 17 companies were obtained as research samples with a total of 68 observations. Data analysis used panel data regression, where the most consistent and appropriate model used was the Common Effect Model (CEM). The results show that corporate governance partially has no significant effect on the quality of sustainability reporting. On the contrary, carbon emission disclosure is convincingly proven to have a positive and significant effect on improving the quality of sustainability reporting. Furthermore, simultaneous testing proves that the integration between corporate governance structure and transparency of carbon emission disclosure is simultaneously able to provide a significant effect on the quality of sustainability reporting. The synergy of these two elements creates a highly effective dual control ecosystem in validating the push of Legitimacy Theory , even though current internal oversight mechanisms tend to still be oriented toward administrative compliance and financial targets alone.
PENGARUH GCG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI DAN LOGISTIK Raisa Shaumi Akbar; Rilla Gantino
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.v5i3.8581

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji bagaimana pengaruh Good Corporate Governance (GCG) dan Profitabilitas terhadap Nilai Perusahaan dengan Corporate Social Responsibility (CSR) sebagai variabel moderasi pada perusahaan sub sektor transportasi dan logistik. Populasi dalam penelitian ini sebanyak 37 perusahaan sub sektor transportasi dan logistik yang telah konsisten terdaftar di Bursa Efek Indonesia (BEI) sepanjang rentang tahun penelitian, yaitu tahun 2022-2024. Kemudian teknik pengambilan sampel yang digunakan dalam penelitian ini ialah metode sensus dimana seluruh anggota populasi dijadikan sampel sehingga total sampel pada penelitian ini sebanyak 111 data. Dalam penelitian ini GCG diproksikan dengan Indeks Pengungkapan Corporate Governance (IPCG) dengan standar pengungkapan KNKG, Profitabilitas diproksikan dengan ROA, CSR diproksikan dengan Corporate Social Responsibility Index (CSRI) dengan standar pengungkapan GRI 2021, dan Nilai Perusahaan diproksikan dengan PBV. Adapun teknik analisis dalam penelitian ini menggunakan metode analisis regresi berganda dan metode analisis regresi moderasi (MRA) yang diolah menggunakan alat analisis statistik. Hasil penelitian menunjukkan GCG, Profitabilitas, dan CSR secara simultan berpengaruh terhadap Nilai Perusahaan; GCG berpengaruh positif dan signifikan terhadap Nilai Perusahaan; Profitabilitas berpengaruh negatif dan signifikan terhadap Nilai Perusahaan; CSR berpengaruh positif dan signifikan terhadap Nilai Perusahaan; CSR menguatkan  pengaruh GCG terhadap Nilai Perusahaan; dan CSR melemahkan pengaruh Profitabilitas terhadap Nilai Perusahaan.
ANALISIS PENCATATAN, PENGUKURAN DAN PENGAKUAN ATAS LAPORAN PENJUALAN MENURUT PSAK 72 PADA PT. RODA ASIA HANAMI CABANG MEDAN Cut Tasya Marshanda; Sri Fitria Jayusman; Ova Novi Irama; Ardhansyah Putra 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.v5i3.9071

Abstract

This study aims to analyze the recording, measurement, and recognition of revenue based on PSAK No. 72 at PT. Roda Asia Hanami, Medan Branch. The research method used is a descriptive method with a qualitative approach. Research data were obtained through interviews, observations, and documentation using primary and secondary data in the form of sales reports and company documents. Data analysis techniques were carried out by comparing the company's revenue recording, measurement, and recognition practices with the provisions of PSAK No. 72. The results of the study indicate that PT. Roda Asia Hanami, Medan Branch has not fully implemented PSAK No. 72 optimally. In the aspect of revenue recording, the company has identified contracts, determined transaction prices, and allocated transaction prices, but there are still errors in inputting transaction prices that cause inaccurate revenue recording. In terms of revenue measurement, the company measures revenue based on the price of tire retreading services according to the size and type of service, but discrepancies were still found due to errors in determining transaction prices. Meanwhile, in terms of revenue recognition, the company still recognizes revenue when a customer orders a service even though the service has not been completed and the goods have not been received by the customer. This practice is not in accordance with PSAK No. 72, which stipulates that revenue is recognized after the performance obligation is fulfilled and control over the goods or services has been transferred to the customer. 
Pengaruh Kebijakan Dividen, Leverage dan Good Corporate Governance Terhadap Nilai Perusahaan pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Dwi Zahara
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.v5i3.9026

Abstract

This study aims to analyze the effect of dividend policy, leverage, and Good Corporate Governance (GCG) on firm value in plantation companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Firm value is measured using Price to Book Value (PBV), dividend policy using Dividend Payout Ratio (DPR), leverage using Debt to Equity Ratio (DER), and GCG using the proportion of independent commissioners. The study employs a quantitative descriptive approach with secondary data from annual reports. A sample of 8 plantation companies was selected through purposive sampling from 30 companies, resulting in 40 observations. Panel data multiple linear regression with the Random Effect Model was applied using EViews 12. Results show that partially, dividend policy has no significant effect on firm value, leverage has a positive and significant effect, while GCG has no significant effect. Simultaneously, the three variables do not significantly affect firm value. 
The Effect of NPL, LDR, and BOPO on Profitability with NIM as a Moderating Variable in Private Banks Listed on the IDX Aimmatul Qoyyimah; Nanik Wahyuni
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.v5i3.9053

Abstract

Penelitian ini dirancang untuk menguji sejauh mana Kredit Macet (KPR), Rasio Pinjaman terhadap Simpanan (KPR), dan Rasio Beban Operasional terhadap Pendapatan Operasional (BOPO) memengaruhi profitabilitas yang diwakili oleh Return on Assets (ROA) dengan Net Interest Margin (NIM) sebagai variabel moderasi, di antara bank-bank komersial swasta nasional konvensional yang terdaftar di Bursa Efek Indonesia (IDX) selama periode 2020 hingga 2024. Data yang digunakan dalam penelitian ini adalah data sekunder, bersumber dari laporan keuangan tahunan masing-masing bank. Sampel dipilih menggunakan purposive sampling, menghasilkan 34 bank dengan total 170 observasi. Pendekatan yang diterapkan adalah metode kuantitatif yang menggabungkan analisis regresi data panel dan Analisis Regresi Moderasi (MRA), dengan seluruh proses dijalankan menggunakan perangkat lunak EViews 13. Pengujian melalui uji Chow dan uji Hausman menghasilkan kesimpulan bahwa Model Efek Tetap adalah spesifikasi model yang paling tepat untuk digunakan. Hasil estimasi menunjukkan bahwa NPL dan LDR tidak memiliki pengaruh signifikan terhadap ROA, sedangkan BOPO ditemukan memiliki pengaruh negatif yang substansial terhadap ROA. Lebih lanjut, NIM, sebagai variabel moderasi, ditemukan memperkuat pengaruh NPL terhadap ROA, tetapi sebaliknya melemahkan hubungan antara LDR dan ROA serta hubungan antara BOPO dan ROA. Hasil keseluruhan ini menegaskan kembali peran sentral profitabilitas sebagai tolok ukur utama kesehatan keuangan perbankan, sehingga mengharuskan bank untuk secara konsisten menjaga kualitas kredit, mengelola likuiditas dengan hati-hati, dan mempertahankan efisiensi operasional. Selain itu, pengelolaan margin bunga bersih yang efektif telah terbukti berpotensi meningkatkan kinerja keuangan bank sekaligus mengurangi dampak negatif yang disebabkan oleh risiko kredit dan inefisiensi operasional.

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