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Sanskara Akuntansi dan Keuangan
Published by Eastasouth Institute
ISSN : 29857805     EISSN : 29648815     DOI : https://doi.org/10.58812/sak
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus: Sanskara Akuntansi dan Keuangan merupakan jurnal yang membahas topik-topik terkait Akuntansi dan Keuangan di Indonesia dan Asia Tenggara. Jurnal ini mempublikasikan artikel-artikel berkualitas yang berisi analisis kritis, pemikiran inovatif, dan hasil penelitian terbaru dalam bidang Akuntansi dan Keuangan. Cakupan: Topik-topik yang dapat dicakup oleh Sanskara Akuntansi dan Keuangan meliputi, tetapi tidak terbatas pada: Akuntansi keuangan dan manajerial Audit dan pengendalian intern Perpajakan dan peraturan perpajakan Manajemen risiko dan keuangan Pelaporan keuangan dan transparansi Pasar modal dan investasi Akuntansi sektor publik Akuntansi syariah Manajemen keuangan dan perbankan Teknologi informasi dan akuntansi Corporate governance dan etika bisnis dalam akuntansi dan keuangan Studi kasus dalam akuntansi dan keuangan Analisis laporan keuangan dan kinerja perusahaan Pengembangan teori dan metodologi akuntansi dan keuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 55 Documents
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Dampak Kebijakan Moneter dan Regulasi Terkini pada Penelitian Akuntansi Keuangan: Studi Bibliometrik terhadap Pengaruh Kebijakan Ekonomi dalam Literatur Akademik Ummu Kalsum; Herny Constantia Fanggidae; Kathleen Asyera Risakotta; Fernando Maponso
Sanskara Akuntansi dan Keuangan Vol. 2 No. 01 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i01.256

Abstract

Lanskap dinamis penelitian akuntansi keuangan sangat terkait dengan pasang surutnya kebijakan ekonomi dan kerangka kerja regulasi. Studi bibliometrik ini mengeksplorasi pengaruh mendalam dari kebijakan moneter dan regulasi terkini terhadap literatur akademik di bidang akuntansi keuangan. Dengan memanfaatkan analisis bibliometrik yang canggih, kami memeriksa publikasi ilmiah selama satu dekade, mulai dari 1970 hingga 2023, untuk menangkap perkembangan terbaru dalam domain yang sangat penting ini. Analisis kami mengungkap beberapa tren dan wawasan penting. Pertama, sifat interdisipliner dari penelitian akuntansi keuangan terlihat jelas, dengan para akademisi yang berkolaborasi di berbagai disiplin ilmu seperti ekonomi, keuangan, dan hukum. Kedua, kami mengamati adanya peningkatan fokus pada aspek perilaku dalam pengambilan keputusan keuangan, yang didorong oleh kemajuan teknologi keuangan dan penekanan yang semakin besar pada literasi keuangan. Ketiga, penelitian ini menyoroti pentingnya tata kelola perusahaan, transparansi, dan akuntabilitas dalam konteks pelaporan keuangan. Lebih jauh lagi, penelitian ini menyoroti adaptasi keilmuan akuntansi keuangan terhadap realitas ekonomi kontemporer. Penelitian ini mengungkapkan pergeseran dalam penekanan penelitian, dengan topik-topik tradisional yang hidup berdampingan dengan tema-tema baru yang berkaitan dengan data besar, transformasi digital, dan dampak kebijakan ekonomi global. Kolaborasi internasional di antara lembaga-lembaga penelitian menggarisbawahi sifat global dari penelitian akuntansi keuangan, menekankan perannya dalam membentuk praktik-praktik keuangan di seluruh dunia.
Tinjauan Bibliometrik Terhadap Pemanfaatan Big Data, Analisis Sentimen, dan Kriptokurensi dalam Analisis Pajak Lia Nurina; Sitti Hartati Hairuddin; Asri Ady Bakri; Adrin Pilua
Sanskara Akuntansi dan Keuangan Vol. 2 No. 01 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i01.257

Abstract

Tinjauan bibliometrik ini mengeksplorasi pemanfaatan Big Data, Analisis Sentimen, dan Mata Uang Kripto dalam analisis pajak, memberikan analisis komprehensif tentang pengetahuan yang ada di bidang interdisipliner ini. Studi ini mencakup publikasi dari tahun 1903 hingga 2023, yang bertujuan untuk mengungkap tren, klaster penelitian, pakar utama, dan arah masa depan dalam domain yang dinamis ini. Kajian ini mengungkapkan pertumbuhan yang signifikan dalam penelitian yang berkaitan dengan integrasi teknologi canggih ke dalam analisis pajak selama dua dekade terakhir. Tren yang menonjol termasuk meningkatnya minat terhadap Analisis Sentimen, dampak mata uang kripto terhadap perpajakan, dan evolusi strategi kepatuhan pajak yang sedang berlangsung yang dipicu oleh analisis Big Data. Analisis kutipan bersama mengungkap kelompok penelitian tematik, mulai dari pengetahuan dan kepatuhan pajak hingga aspek keuangan analisis pajak dan peran motivasi dalam pendidikan pajak. Kelompok-kelompok ini memberikan wawasan tentang bidang-bidang penelitian utama dan tren yang sedang berkembang. Khususnya, penonjolan pengetahuan, perilaku perusahaan, dan sanksi pajak menggarisbawahi sifat analisis pajak yang beragam. Studi ini mengidentifikasi kesenjangan penelitian dan menguraikan arah masa depan, menekankan perlunya kolaborasi interdisipliner lebih lanjut, eksplorasi pertimbangan etika dan hukum, dan investigasi mendalam tentang dampak cryptocurrency terhadap perpajakan.
The Effect of Fiscal Decentralization on Economic Convergence amongst Regions in Java Island (Spatial Econometric Approach) Anggraeni, Rima Melati; Khusaini, Mohamad; Prasetyia, Ferry
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.291

Abstract

Convergence mechanism is needed in order to reduce regional inequality. This study aimed to examine the existence of economic convergence and analyze the effect of fiscal decentralization on economic convergence with spatial econometric approach. Local own-source revenue, balance funds, personnel expenditure and capital expenditure as proxies for fiscal decentralization indicator. Using dynamic convergence analysis, the existence of beta absolute and conditional convergence are confirmed in this study. From the estimation result, local own-source revenue, balance funds, personnel expenditure have significant role on per capita income growth, while capital expenditure has not been effective in supporting growth. If fiscal decentralization indicators are added and spatial aspects are considered in the model, it will cause an increase in the convergence rate. Improving the quality of spending is the main key to accelerating convergence.
Analisis Jaringan Kolaborasi Penelitian tentang Teknologi Blockchain dalam Keuangan dengan Pendekatan Bibliometrik Judijanto, Loso; Sahusilawane, Wildoms; Utami, Eva Yuniarti
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.321

Abstract

This research applies bibliometric analysis to explore and identify research trends as well as research collaboration networks related to the application of blockchain technology in the financial sector. Leveraging major scientific research databases, such as PubMed, IEEE Xplore, and ScienceDirect, we collected 980 research articles published between 2014 and 2024. Through literature clustering analysis, we grouped articles into 11 clusters, covering aspects of blockchain adoption in banking, the advantages of blockchain technology in international trade, transparency issues, financial risks, and current topics such as auditing and supply chain finance. Research trend analysis illustrates the evolution of research topics over time, highlighting the increased focus on specific aspects in recent years. The most impactful articles and potential topics for future research provide direction for researchers and practitioners in this field. Analysis of author collaboration networks identifies close relationships between authors, creating collaboration opportunities that can increase the richness of multidisciplinary research in the future.
Pengaruh Inovasi Produk pada Kinerja Keuangan dengan Adopsi Teknologi di Perusahaan XYZ di Indonesia Sono, Mohammad Gifari; Sudiana, Urip; Said, Saida; Utami, Eva Yuniarti; Hartati, Hartati
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.327

Abstract

The paper focuses on the impact of product innovation on financial performance. Adoption of technology plays a crucial role in driving product innovation. Measurement of product innovation is done using Likert scale with four indikators. Measurement of technology adoption is done using Likert scale with five indikators. Financial performance is measured using liquidity, solvency, profitability, and activity ratios. The study examines the impact of product innovation on financial performance. Adoption of technology and innovation in products can improve financial performance. The findings provide a basis for companies to focus on innovation and technology adoption. Practical implications include expanding innovation initiatives and investing in human resources. The study has limitations in terms of specific company context and aspects studied.
Analisis Dampak Investasi Cryptocurrency dan Volatilitas Pasar terhadap Profitabilitas Perusahaan Energi di Indonesia Judijanto, Loso; Utami, Eva Yuniarti; Devi, Erwina Kartika; Sarmiati, Sarmiati; Sudarmanto, Eko
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.330

Abstract

This research investigates the impact of Cryptocurrency investments and market volatility on the profitability of energy companies in Indonesia through quantitative analysis. The study involved a sample of 200 participants, including Cryptocurrency investors and executives of energy companies. Analysis of measurement models establishes construct validity and reliability (Cryptocurrency Investment, Market Volatility, and Profitability), and analysis of structural models reveals significant relationships between these variables. Surprisingly, the results showed that increased Cryptocurrency investments and higher market volatility were associated with increased profitability of energy companies. The model fit index confirms the robustness of the proposed model. The findings have implications for investors, policymakers, and industry stakeholders, who emphasize the need for informed decision-making in navigating the ever-evolving landscape of cryptocurrencies and traditional industries.
Dampak Penerapan Teknologi terhadap Profitabilitas dengan Pengendalian Internal di Industri ABC di Indonesia Sandrayati, Sandrayati; Wijayanti, Indah Oktari; Utami, Eva Yuniarti
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.331

Abstract

This study investigates the impact of technology implementation on profitability, taking into account the mediating role of internal control in the context of the ABC industry in Indonesia. Using a quantitative approach, this study collected data from a sample of 160 participants and used Structural Equation Modeling with Partial Least Squares (SEM-PLS) for analysis. Descriptive statistics, evaluation of measurement models, and results of structural models are examined. The findings show a significant positive relationship between technology implementation, internal control, and profitability. Analysis of the validity of the discriminant supports the peculiarities of the construct. This research contributes to an understanding of the complex interplay between technology adoption, internal control mechanisms, and financial performance in Indonesia's ABC industry. Implications for industry practitioners and avenues for future research are also discussed.
Analisis Break Even Point Multi Produk Sebagai Alat Perencanaan Laba Pada Homestay Ibu Iis Di Situs Wisata Gunung Padang Sakila, Mutiara; Masodah, Masodah
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.334

Abstract

This research was created to determine and analyze the profit planning of Ibu Iis' Homestay by calculating the break even point. The research subjects were conducted at Ibu Iis Homestay which is located on Kp. Gunung Padang, Karyamukti Village, District. Campaka, Kab, Cianjur West Java Indonesia. Data was obtained directly through interviews by asking questions to Mrs. Iis as the homestay owner. The analytical tools used are Break even point and Margin of safety. The research results show that in 2022 the break even point for multi-room products is 47 outdoor room units and 14 indoor room units. Room rental at the break even point is in Rupiah, namely an outside room of Rp. 4,728,451 and the inner room is Rp. 2,072,535. Minimum room rental for homestays is 97 units and indoor rooms are 29 units. Sales in rupiah for outside rooms are Rp. 9,700,000 and for inner rooms Rp. 4,350,000 . The margin of safety at Mrs. Iis's homestay in 2022 in percentage for outside rooms is IDR. 38.59% and for inside rooms it is 7.98% while in rupiah for outside rooms it is Rp. 2,424,740 and for inner rooms Rp. 724,273. Changes in factors that influence the Break Even Point at Ibu Iis' homestay are changes in room rental prices and variable costs. If the room rental price is increased by 25%, the break even point decreases and profits increase. Likewise, if the rental price is reduced by 10%, the break even point increases and profits decrease. If variable costs are increased by 15%, the break even point increases and profits decrease and vice versa.
Pengaruh Good Corporate Governance (GCG), Gaya Kepemimpinan Dan Etika Kerja Islam Terhadap Kinerja Karyawan Dengan Motivasi Kerja Sebagai Variabel Intervening Studi Pada UMKM Singkong Keju D-9 Salatiga Amalya, Rizqi; Setiawan, Ananda
Sanskara Akuntansi dan Keuangan Vol. 2 No. 03 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i03.381

Abstract

The purpose of this study is to analyze the relationship between good corporate governance, leadership style, and Islamic work ethics through work motivation on the performance of Cassava Cheese D-9 Salatiga employees. using quantitative methods, the object of research taken was employees of Cassava Cheese D-9 Salatiga with a total of 50 respondents and processed using SPSS Version 20. Research findings show that work motivation is not able to influence employee performance, but corporate governance, leadership style, and Islamic work ethics are able to influence employee performance, whereas. GCG, leadership style, and Islamic work ethics are not able to influence work motivation. Corporate governance (GCG), leadership style, and Islamic work ethics influence employee performance through work motivation. This research is intended for academics and companies as information, reference, and evaluation related to employee performance.
Eksplorasi Bibliometrik tentang Hubungan Kebijakan Fiskal dengan Stabilitas Makroekonomi Judijanto, Loso; Harsono, Iwan; Fadliyanti, Luluk; Purwadinata, Subhan
Sanskara Akuntansi dan Keuangan Vol. 2 No. 03 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i03.385

Abstract

This research explores the relationship between fiscal policy and macroeconomic stability through in-depth bibliometric analysis, utilizing articles from various academic databases. Focusing on Indonesia, this study identifies trends, patterns and empirical evidence showing the impact of various fiscal policy tools on key macroeconomic indicators such as GDP growth, inflation rates and unemployment rates. Through a methodology that includes data collection, processing, descriptive analysis, and visualization, this research provides insights into the effectiveness of fiscal policy in stabilizing the economy as well as its interaction with monetary policy. The results show that effective coordination between fiscal and monetary policies is crucial for macroeconomic stability, especially in the face of economic crises. From a bibliometric perspective, this analysis also reveals underexplored research areas that have potential for further investigation.

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