cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Evandro Adolf Willem Manuputty
Contact Email
evandro_willem@yahoo.com
Phone
+6281343016488
Journal Mail Official
jaaisas2023@gmail.com
Editorial Address
JL. Raya Sirimau, kayu putih Desa Soya Kec, Sirimau
Location
Unknown,
Unknown
INDONESIA
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 85 Documents
 5   6   7   8   9 
Studi Deskriptif Tentang Praktik Bagi Hasil Mukhabarah Dan Relevansinya Dengan Konsep Akuntansi Syariah: Studi Pada Petani Di Desa Maduri Wiwi Astiawati; Muhammad Fakhri Amir; Masyhuri Masyhuri
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.v5i1.1585

Abstract

This research aims to describe the profit-sharing practice of the mukhabarah contract and analyze its relevance to the concept of sharia accounting among farmers in Maduri Village. The selection of the sharia accounting concept is based on the characteristics of the mukhabarah contract as a profit-sharing cooperation that emphasizes the values of justice, honesty, transparency, and accountability. This research employs a qualitative approach and field research methods, using data collection techniques such as interviews, observations, and documentation. The research results show that the practice of mukhabarah profit-sharing is carried out through verbal agreements based on trust and community customs, in which the landowner provides only the land, while the farmers bear all costs and labor. The division of the harvest uses 2:1 or 60:40 ratio, with a larger share for the farmers, without written records. Based on the values and principles of Sharia accounting, this practice is relevant to it reflects the principles of justice, honesty, transparency, and trustworthiness. However, it is not yet fully optimal in terms of accountability due to the lack of a clear recording system. This research recommends that the profit-sharing practice of mukhabarah be conducted with clear agreements and accountability in accordance with the principles of Sharia accounting. Keywords: Mukhabarah, Profit Sharing, Sharia Accounting, Relevance
Keterkaitan Harga Minyak Global dan Stabilitas IHSG Pada Pertumbuhan Ekonomi Indonesia Febrianti Nur Khadijah; Nur Widiastuti
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.v5i1.1589

Abstract

This study aims to analyze the relationship between global oil prices and the resilience of the composite stock price index (CSPI) in the context of Indonesia’s economic development. The study employs a descriptive quantitative approach, using secondary time-series data from 2019 to 2025. Global oil price data are based on the West Texas Intermediate (WTI) benchmark, while CSPI data are obtained from the Indonesian stock exchange (IDX). Data on economic growth, inflation, the rupiah exchange rate, and oil and gas exports are sourced from Statistics Indonesia (BPS) and Bank Indonesia (BI). The findings indicate that fluctuations in global oil prices influence Indonesia's economic conditions, particularly in the energy sector, inflation, the rupiah exchange rate, and the capital market. Rising global oil prices tend to increase production costs and affect investor sentiment, thereby influencing the movement of the CSPI. In addition, the CSPI has a positive relationship with economic growth as it serves as an important indicator of capital market performance and investment activity in Indonesia. During 2021–2024, increases in global oil prices were accompanied by improvements in the CSPI and in Indonesia's economic growth as the country recovered from the COVID-19 pandemic. Therefore, the stability of global oil prices and the CSPI plays a crucial role in maintaining national economic growth. Fluctuations in global oil prices affect Indonesia’s economic conditions, particularly in the energy sector, inflation, and the rupiah Keywords: global oil prices, composite stock price index (cspi), economic growth, inflation, Indonesia.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Kualitas Audit pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2022–2025 Maya Al Zahra; Muwahhidin Muwahhidin; Ismail Ismail; Jamaluddin Jamaluddin; Muhammad Ansar
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.v5i1.1592

Abstract

This study aims to analyze the effects of firm size and profitability on audit quality among food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. Using a quantitative approach and the SEM-PLS method, the study employed 10 company samples selected through purposive sampling. The results indicate that firm size has a negative and significant effect on audit quality, whereas profitability has no significant effect. Keywords: Firm Size, Profitability, Audit Quality, Return on Assets (ROA), SEM-PLS.
Analisis Kinerja Keuangan BUMN Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Trudy Maryona Nussy
Journal of Applied Accounting Vol. 5 No. 2 (2026): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i2.1656

Abstract

Financial ratio analysis is a key method used to evaluate a company’s financial performance based on information presented in financial statements. This study analyzes the financial performance of energy sector state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX), evaluated using Return on Equity (ROE), Current Ratio, and Cash Ratio from 2022 to 2025. This study used secondary data from the companies’ annual financial reports. The findings indicated that from 2022 to 2025, ELSA and PTBA possessed adequate liquidity to directly settle a portion of their short-term obligations using cash and cash equivalents. PGAS held cash and cash equivalents exceeding its current liabilities in 2022, 2024, and 2025; however, in 2023, its cash and cash equivalents covered only 83% of its current liabilities. Throughout 2022–2025, ELSA, PGAS, and PTBA maintained current ratios above 100%, with PTBA and PGAS exceeding 200% in 2022. Regarding profitability, PTBA’s Return on Equity (ROE) decreased from 44.19% in 2022 to 13.08% in 2025. PGAS showed a fluctuating ROE trend, while ELSA increased from 9.18% in 2022 to 14.65% in 2025. Overall, the sampled energy sector SOEs showed sound liquidity levels, though their profitability (ROE) varied across the observed period. Keywords: Financial Performance, Cash Ratio, Current Ratio, Return on Equity
Perhitungan Harga Pokok Produksi Pada Usaha Mikro Kecil dan Menengah (UMKM) di Desa Poka Sri Astuti Musaid; Juliana Kesaulya
Journal of Applied Accounting Vol. 5 No. 2 (2026): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i2.1662

Abstract

This study was conducted at Faldy Soft Donut, located in Poka Village, Ambon City. It aimed to determine a more accurate cost of goods manufactured (COGM) to serve as a basis for setting the selling price. Previously, the business owner did not systematically record production costs; consequently, the business set selling prices based on estimates rather than detailed cost calculations. The cost components calculated included raw material costs (Rp 1,431,000), direct labor costs (Rp 3,000,000), and factory overhead costs (Rp 13,591,000). The total production cost for July 2024 was Rp 18,022,000 for a production volume of 625 boxes of donuts. Using the full costing method, the cost of goods manufactured per box was calculated at Rp 28,835. The research results indicate that the established selling price of Rp25,000 per box is lower than the production cost. This situation results in a loss of Rp3,835 per box, or a total monthly loss of Rp2,396,875. Therefore, it is concluded that the business owner should set the selling price based on the calculated cost of production and implement cost efficiencies, particularly regarding operational expenses and overhead costs—to enable the business to generate profit and achieve sustainable growth.  Keywords: Cost of Production, UMKM, Full Costing

Page 9 of 9 | Total Record : 85

 5   6   7   8   9 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2026): Desember Vol. 5 No. 1 (2026): Juni Vol. 4 No. 2 (2025): Desember Vol 4 No 1 (2025): JUNI Vol 3 No 2 (2024): Desember Vol 3 No 1 (2024): JUNI Vol 2 No 2 (2023): Desember Vol 2 No 1 (2023): Juni Vol 1 No 1 (2022): Juni 2022 Vol 1 No 2 (2022): Desember