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Journal of Applied Accounting
Published by Indonesian Society of Applied Science
ISSN : -     EISSN : 28300149     DOI : https://doi.org/10.52158
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Accounting (JAA) merupakan jurnal akuntansi yang menerbitkan artikel di bidang akuntansi yang memberikan kontribusi pada pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Kami menerima sebagian besar artikel berbasis penelitian yang berkaitan dengan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik meliputi : (1) Akuntansi Manajemen, (2) Akuntansi Keuangan, (3) Akuntansi Sektor Publik, (4) Akuntansi Syariah, (5) Teknologi Informasi Akuntansi, (6) Audit, (7) perpajakan . Tim Editorial menerima pengajuan artikel yang menggambarkan para peneliti, praktisi, regulator, mahasiswa, dan pihak lain yang tertarik dalam pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Journal of Applied Accounting (JAA) menerima naskah penelitian kuantitatif, penelitian kualitatif, penelitian metode campuran (mix method) , dan Penelitian dan Pengembangan (R&D) yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. DOI: https://doi.org/10.52158 e-ISSN : 2830-0149 Terbit : Bulan Juni dan Desember Publisher: Indonesia Society of Applied Science (ISAS)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 83 Documents
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Kredit Usaha Rakyat, Dana Penguatan Modal, dan Modal Sendiri terhadap Peningkatan Pendapatan UMKM di Kabupaten Sleman Nabila Dian Utami; Avininda Dewi Nindiasari
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1565

Abstract

This study aims to analyze the influence of People's Business Credit, Capital Strengthening Funds, and Equity on increasing MSME income in Sleman Regency. This study used a quantitative method with purposive sampling, involving 100 business actors spread across 17 sub-districts in Sleman Regency. Data were collected through questionnaires and analyzed using multiple linear regression tests using the SPSS application. The results show that Small and Medium Enterprise Credit has a positive and significant effect on increasing MSME income, with a regression coefficient of 0,262 and a significance level of 0,048. Capital Strengthening Funds also have a positive and significant effect, with a regression coefficient of 0,286 and a significance level of 0,025. Furthermore, equity capital has a positive and significant effect on increasing MSME income, with a regression coefficient of 0,229 and a significance level of 0,031. This indicates that capital utilization, both from internal and external sources, can increase business capacity, maintain operational stability, and strengthen the competitiveness of Micro, Small, and Medium Enterprises. Keywords: People's Business Credit, Capital Strengthening Fund, Own Capital, MSME Income
Integration of ESG Principles in Social and Sustainable Entrepreneurship: An Innovative Solution Ida Ayu Putu Ayunda Aprilia Sugiantari
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1568

Abstract

The key challenge facing the world today is the difficulty in harmonizing environmental and business sustainability, social responsibility, and financial success. This study aimed to tackle this issue by combining social entrepreneurship with sustainable entrepreneurship to promote the adoption of ESG (Economy, Social, and Governance) principles in creative business models. The research utilized a qualitative method through case study analysis to examine the integration of social entrepreneurship with sustainable entrepreneurship. The findings indicate that this integration can address challenges like constrained funding, profit sharing with social benefits, and enhancing environmental sustainability. Blending the benefits of each method results in a business model that is robust, resilient, and responsive to international challenges. In general, this integration aids businesses in generating lasting value while supporting the attainment of sustainable development objectives. This research determines that social entrepreneurship and sustainable entrepreneurship is a strategic approach to enhance ESG principles in business. Recommendations are offered for business owners to implement this integration idea in their business. Keywords: ESG, Sustainable, Social Entrepreneurship
Strategi Penetapan Harga Berbasis Personal Branding Pada Platform Tiktok: Studi Netnografi Apolonia Emriant Meo; Asti Irawati; Fadhilah Fadhilah; Nina Yusnita Yamin
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1571

Abstract

This study aims to analyze the pricing strategies implemented by influencers in the digital era, where selling prices often exceed the intrinsic value of the product through the use of personal branding. From a management accounting perspective, this phenomenon creates a disparity between production costs (cost-based) and value-based pricing. Using a qualitative approach with netnography methods, this study explores digital consumer interactions and culture. The research data comes from netizens' comments on promotional content for the products "Risol Cucuapho" and "Donat Pinkan Mambo" on the TikTok platform. The analysis reveals three main categorizations of consumer price perception: negative, positive, and neutral. Negative perceptions arise when consumers identify an imbalance between the price paid and the physical quality of the product (perceived quality). Conversely, positive perceptions are formed when consumers internalize the added value of prestige and emotional closeness with the influencer as compensation for the premium price. These findings confirm that from a management perspective, influencer product pricing strategies no longer rely on traditional cost structures, but rather rely heavily on the influencer's capabilities in managing the intangible asset of brand image. This study concludes that management accounting in the digital era needs to expand the scope of value analysis by considering the influence of psychological and social factors in determining the fairness of prices in virtual markets. Keywords: Pricing Strategy, Personal Branding, Netnography, Consumer Value
Analisis Kelayakan Usaha Burger pada UMKM Burger Pelangi di Payakumang Kabupaten Ketapang Putri Nuraini; Irfan Cholid; Assrorudin Assrorudin; Nurimansyah Nurimansyah; Rois Indriawan
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1572

Abstract

This study aims to analyze the business feasibility of Burger Pelangi MSME located in Payakumang, Ketapang Regency. The research employed a descriptive method using a mixed-method approach, combining quantitative and qualitative data. Data were collected through observation, interviews, and documentation. The analysis included operational costs, Cost Of Good Manufactured (COGM), revenue, profit, Break Even Point (BEP), Revenue Cost Ratio (R/C Ratio), and Benefit Cost Ratio (B/C Ratio). The results showed that the total operational cost of the business was IDR 3,812,028 per month, with a production volume of 540 products and a production cost of IDR 7,059 per product. The total monthly revenue reached IDR 5,940,000, generating a net profit of IDR 2,127,972 per month. Financial analysis indicated a BEP value of 122 products or IDR 1,342,000, an R/C Ratio value of 1.56, and a B/C Ratio value of 0.56. These findings indicate that Burger Pelangi MSME is still profitable, feasible to operate, and has the potential for further development in the future. Keywords:  Business feasibility analysis, MSMEs, burger, financial aspects, business profit
Analisis Usaha Finansial Pengolahan Cocopeat di UMKM Eco Coco Nusantara Muhammad Kholil Anugrah; Irfan Cholid; Assrorudin Assrorudin; Ira Arianti; A. Nova Zulfahmi
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1573

Abstract

Cocopeat is a by-product of coconut husk processing that has high economic value as a growing medium and export commodity. This study aims to analyse the financial feasibility of cocopeat processing at UMKM Eco Coco Nusantara, Sungai Bakau Village, Ketapang Regency, West Kalimantan. The method used is descriptive quantitative with a case study approach through primary data collection consisting of in-depth interviews with the business owner and direct field observation. Financial analysis was conducted by calculating investment, variable, fixed, and total costs; cost of goods sold (COGS); selling price; revenue; income; break-even point (BEP); and benefit-cost ratio (B/C ratio). The results showed that the total equipment investment cost was IDR 79,480,000 with total monthly operational costs of IDR 161,586,310. The COGS of cocopeat was IDR 26,931/sack with a selling price of IDR 70,000/sack, yielding a profit margin of 62% above COGS. Total revenue from the sale of 6,000 sacks/month reached IDR 420,000,000, with a net income of IDR 258,413,690/month. The break-even point (BEP) was at 1,707 sacks/month, or equivalent to IDR 119,471,420, well below the actual production capacity. A B/C Ratio of 2.60 indicates that every IDR 1.00 invested generates a benefit of IDR 2.60. Therefore, the cocopeat processing business at UMKM Eco Coco Nusantara is declared financially feasible and provides significant profit. Keywords: financial analysis, cost of goods sold, break-even point, B/C ratio
The Effect of Auditor Switching and Financial Distress on Audit Report Lag in Non-Primary Consumer Goods Companies Listed on the Sharia Securities List (DES) in 2021-2024 Amalia Marliani; Dudang Gojali; Gina Sakinah
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1574

Abstract

This research is motivated by the persistence of companies that submit audited financial reports late despite being regulated by the Financial Services Authority Regulation No. 14/POJK.04/2022 concerning the deadline for submitting financial reports. Companies in the Non-Primary Consumer Goods sector listed on the Sharia Securities List are among the sectors with the highest audit report lag rates in the 2021–2024 period. This study aims to analyze the effect of auditor switching on audit report lag, the effect of financial distress on audit report lag, and the simultaneous effect of auditor switching and financial distress on audit report lag. The research method used is quantitative with secondary data in the form of annual financial reports of companies in the Non-Primary Consumer Goods sector listed on the Sharia Securities List (DES) for the 2021–2024 period. The research sample consisted of 19 companies selected using a purposive sampling technique. The results show that (1) auditor switching has a significant positive effect on audit report lag, (2) financial distress does not have a partial significant effect on audit report lag, and (2) auditor switching and financial distress have a simultaneous significant effect on audit report lag. Keywords : auditor switching, financial distress, audit report lag
Mengungkap Pola Aset Rusak Berat/Hilang pada Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Tengah Muwahhidin Muwahhidin; Maya Al Zahra; Ismail Ismail; Nina Yusnita Yamin; Selmita Paranoan; Betty Betty
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1575

Abstract

This study aims to analyze the growth pattern of severely damaged and lost assets presented in the Local Government Financial Statements (LKPD) of Central Sulawesi Province during 2020–2024 as an indication of delays in the asset disposal process. The study employed a quantitative approach using descriptive-analytical methods. Data were collected through documentation of LKPD, Notes to Financial Statements (CaLK), and supporting documents related to regional asset conditions. Data analysis was conducted using Growth Analysis to identify annual changes in the value of severely damaged and lost assets. The results indicate substantial fluctuations during the observation period. The largest decline occurred in 2022 at 28.66%, mainly driven by large-scale asset disposals, while the largest increase occurred in 2023 at 34.71%, due to asset reclassifications, inter-agency asset transfers, and recognition of extracomptable assets. These fluctuations suggest that asset disposal activities have not been implemented consistently and promptly. Consequently, severely damaged and lost assets remained recorded for extended periods, creating a risk of asset overstatement in financial reporting. The findings also reflect weaknesses in asset administration, asset verification, and internal control over regional asset management. Therefore, strengthening asset governance and improving the effectiveness of asset disposal procedures are necessary to enhance the reliability and accountability of local government financial reporting. Keywords: Asset Management, Asset Disposal, Severely Damaged Assets, Lost Assets, Accountability.
Pengaruh Status Sosial Ekonomi dan Manajemen Keuangan Pribadi Terhadap Perilaku Konsumtif Mahasiswa Universitas KH. A. Wahab Hasbullah Purwatiningsih Purwatiningsih; Nia Aprilia Bisari
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1577

Abstract

This study aims to analyze the influence of socio-economic status and personal financial management on the consumptive behavior of students at KH. A. Wahab Hasbullah University. The research method used is quantitative with a causal-associative design. Sampling was conducted using probability sampling, targeting 100 active students who were categorized as frequently engaging in consumptive behavior. Data were collected via online questionnaires and analyzed using multiple linear regression. The results show that socio-economic status has a significant effect on consumptive behavior, whereas personal financial management has a significant effect on students' consumptive behavior, both partially and simultaneously. The coefficient of determination value of 0,773 indicates that one of the independent variables explains 77,3% of the variation in students' consumptive behavior, while the remainder is influenced by other factors. The implication of this study is that targeted financial education is highly necessary so that students are able to plan, manage, and control the use of personal finances wisely. Keywords: socioeconomic status, personal financial management, consumptive behavior, university students.
Pengaruh Loan to Deposit Ratio dan Debt to Equity Ratio terhadap Return on Assets pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025 Nur Ismi Khalifah; Aldy Agustian
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1582

Abstract

This study analyzes the effects of the Loan-to-Deposit Ratio (LDR) and Debt-to-Equity Ratio (DER) on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Using a quantitative approach and an explanatory research design, the sample comprises 30 banking companies selected through purposive sampling, yielding 150 observations. The data were analyzed using multiple linear regression in JASP software. The results show that the Loan-to-Deposit Ratio (LDR) has a positive but insignificant effect on Return on Assets (ROA) (sig. = 0.189), whereas the Debt-to-Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA) (sig. = 0.000). The model feasibility test indicates that the regression model is appropriate for analysis, with an F-value of 12.690 and a significance level of 0.000. The coefficient of determination (R²) of 0.147 indicates that 14.7% of the variation in Return on Assets (ROA) can be explained by the Loan-to-Deposit Ratio (LDR) and Debt-to-Equity Ratio (DER), while the remaining 85.3% is influenced by other factors outside the scope of this study. The findings suggest that the profitability of banking companies during the 2021–2025 period is more strongly influenced by capital structure management than by credit distribution activities. Therefore, banking companies should maintain an optimal balance between debt utilization and profitability to achieve sustainable financial performance. Keywords: Return on Assets; Loan-to-Deposit Ratio; Debt-to-Equity Ratio; Profitability; Banking.
Analisis Perlakuan Akuntansi Aset Biologis pada PT Astra Agro Lestari Tbk Berdasarkan PSAK 241 Agrikultur Syntha Noviyana; Aulia Al-Qorimah; Komsi Koranti; Sriyanto
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158//jaa.v5i1.1584

Abstract

Sektor agrikultur, khususnya perkebunan kelapa sawit, memiliki peran penting dalam perekonomian Indonesia karena kontribusinya terhadap Produk Domestik Bruto (PDB) dan perannya sebagai komoditas ekspor unggulan, sehingga penerapan standar akuntansi yang tepat menjadi sangat relevan. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi atas aset biologis pada PT Astra Agro Lestari Tbk berdasarkan ketentuan dalam PSAK 241 tentang Agrikultur. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif, di mana data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang telah dipublikasikan. Teknik analisis yang digunakan adalah analisis deskriptif komparatif, yakni analisis terhadap pengakuan, pengukuran, dan pengungkapan aset biologis yang dilaporkan dalam laporan keuangan konsolidasian dan catatan atas laporan keuangan. Hasil penelitian menunjukkan bahwa PT Astra Agro Lestari Tbk telah menerapkan prinsip-prinsip dalam PSAK 241 secara tepat dan konsisten. Pengakuan aset biologis dilakukan berdasarkan tiga kriteria utama yaitu pengendalian, kemungkinan manfaat ekonomis di masa depan, dan kemampuan pengukuran yang andal. Pengukuran aset biologis dilaksanakan pada nilai wajar dikurangi biaya untuk menjual, kecuali dalam kondisi tertentu yang memungkinkan penggunaan biaya historis. Dalam hal pengungkapan, perusahaan telah menyajikan informasi yang memadai dan relevan sesuai standar, termasuk klasifikasi aset biologis, strategi manajemen risiko, serta rekonsiliasi perubahan nilai tercatat.

Page 8 of 9 | Total Record : 83

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