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INDONESIA
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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Korelasi Dimensi Perusahaan, Pendapatan Pergadaian, serta Tingkat Inflasi dengan Peningkatan Penyaluran Kredit pada Perusahaan Pergadaian Swasta di Indonesia Rais, Sasli; Windarko, Windarko
Sanskara Akuntansi dan Keuangan Vol. 4 No. 01 (2025): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v4i01.616

Abstract

The number of private pawnbrokers in Indonesia is increasing, but their contribution, particularly to credit distribution, is relatively small. This research aims to identify the correlation between company dimensions, pawnbroker income, and the inflation rate, with increased credit distribution. This study examines the strength of the correlation between the variables of company dimensions, pawnbroker income, and the inflation rate with credit distribution. This research uses a quantitative correlational method. The data collection technique uses purposive sampling. The data collection method is secondary, using annual time series data from 2016 to 2024. The analysis method uses multiple linear regression. The results of this research conclude that, in part, company dimensions and pawnbroker income have a positive effect on credit distribution. The inflation rate has a positive and very strong correlation between company dimensions and pawnbroker income with credit distribution. The inflation rate has a positive but less strong correlation with credit distribution. However, simultaneously, there is a positive influence and a positive correlation between company dimensions, pawnbroker income, and the inflation rate with increased credit distribution in private pawnbrokers.
Pelaporan Dana Sosial Islam dalam Akuntansi Syariah: Tinjauan Literatur Terfokus dan Pemetaan Global Judijanto, Loso
Sanskara Akuntansi dan Keuangan Vol. 4 No. 01 (2025): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v4i01.617

Abstract

This study aims to map the development of literature on Islamic social fund reporting within the field of Islamic accounting through a bibliometric approach. The main focus is directed toward identifying research trends, author collaborations, and international networks formed in this area. The analysis employs reputable databases and the VOSviewer software to generate visualizations of author network maps and inter-country linkages. The findings reveal several authors who act as key connectors in the research network, as well as cross-country collaborations that are relatively divided into two major clusters: the first is a research network led by Indonesia with connections to Western countries, and the second is a network led by Malaysia with linkages to Asia and the Middle East. Practically, these findings can serve as a reference for improving the quality of Islamic social fund reporting through collaboration among researchers and policymakers. Theoretically, this study contributes by expanding the understanding of the intellectual structure of Islamic accounting. However, limitations regarding data sources and analytical methods indicate the need for further studies with broader coverage and multidisciplinary approaches.
Pemetaan Kata Kunci dan Kolaborasi Penulis dalam Penelitian Financial Disclosure: Studi Bibliometrik Judijanto, Loso
Sanskara Akuntansi dan Keuangan Vol. 4 No. 01 (2025): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v4i01.618

Abstract

This study aims to map the development of research on financial disclosure through a bibliometric approach. The research data were obtained from the Scopus database and analyzed using VOSviewer software to identify publication trends, author collaborations, inter-country relations, and the intellectual structure in this field. The analysis reveals that financial disclosure has become a central theme frequently associated with related topics such as corporate governance, non-financial disclosure, corporate social responsibility, and firm performance. In terms of authorship, several prominent scholars were identified as making significant contributions and forming closely connected research collaboration clusters. Geographically, the United States, the United Kingdom, and European countries dominate both publication output and international collaboration networks, while Asian countries have begun to show increasing contributions over the last decade. These findings not only highlight the knowledge structure and the developmental direction of financial disclosure research but also provide important implications for the advancement of theory, policy, and accounting practices in the era of transparency and sustainability.
Organization Performance Analysis by PM3 Maturity Level in Service Area Field Study PT. GBSI Karyadi, Karyadi; Rokhmah, Alfiya; Probokusumo, Probokusumo
Sanskara Akuntansi dan Keuangan Vol. 4 No. 01 (2025): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v4i01.636

Abstract

PT. GBSI is a company that operates in the security services business (outsourcing) and serves its customers based on work contracts per certain period (project), it’s classified in Project Based Organization (PBO) category. Project Management Maturity Model (PM3) is a tool widely used to measure project management performance by looking more broadly at 10 knowledge areas in project management. This research aims to perform an analysis by PM3 maturity level in PT. GBSI. PM3 is used to measure PBO performance in the construction, IT, biotechnology sectors, and currently, it has begun used in service sector, education, and public administration, but there has been no research using PM3 in the provider of security services sector. This research tries to use qualitative approach through interview, document analysis, focus group discussion in diagnosing conditions at PT. GBSI, and use PM3 assessment analysis. The assessment results show the average maturity level achievement in all areas for project management organization is 30% from target maturity level 2. The assessment result can identify the maturity level in the organization and therefore identify development needs in 10 knowledge areas PM3, also provide alternative human processes, technostructure, and human resource interventions to cover the gap maturity level for organizational development.
Analisis Pengaruh Literasi Keuangan Terhadap Keputusan Investasi Mahasiswa Penerima KIP STIE Rajawali Purworejo Ratnasari, Anik; Iventiyoga, Diva; Safitri, Intan; Sari, Fira Atika; Siyami, Nur
Sanskara Akuntansi dan Keuangan Vol. 4 No. 01 (2025): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v4i01.614

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana literasi keuangan mempengaruhi pilihan investasi yang dibuat oleh penerima KIP di STIE Rajawali Purworejo. Kami menggunakan metodologi kuantitatif deskriptif dalam penelitian ini, dan kami mengumpulkan data dengan memberikan kuesioner kepada 80 peserta. Berbagai teknik digunakan untuk menganalisis data, termasuk uji-T, uji-F, validitas, reliabilitas, dan uji regresi linier dasar. Dengan koefisien regresi sebesar 0,924, temuan menunjukkan bahwa literasi keuangan secara signifikan dan positif mempengaruhi keputusan investasi. Lebih lanjut, nilai Adjusted R Square sebesar 64,9% menunjukkan bahwa pengambilan keputusan mahasiswa tentang investasi secara signifikan dipengaruhi oleh tingkat literasi keuangan mereka. Penelitian ini menekankan betapa pentingnya meningkatkan literasi keuangan sebagai langkah taktis untuk membantu mahasiswa penerima bantuan keuangan membuat keputusan keuangan yang bijaksana dan tahan lama.

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