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FITRIYANI SYUKRI
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INDONESIA
Journal AK-99
Published by Universitas Muhammadiyah Parepare
ISSN : -     EISSN : 27756726     DOI : https://doi.org/10.31850/ak99
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 Diterbitkan 2 kali Setahun, Mei dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 171 Documents
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DETERMINASI PENYALURAN KREDIT BANK UMUM DI INDONESIA: PERAN DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO Andina Endartika Sari; Tanti Wijaya; Qonita Mashna'ul Azizah; Helda Rivatul Mahmuddah; Diana Pramudya Wardhani
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4300

Abstract

This study aims to analyze the influence of Third Party Funds (TPF) and the Loan-to-Deposit Ratio (LDR) on credit disbursement at commercial banks in Indonesia. The study subjects included PT Bank Mandiri (Persero) Tbk, PT Bank Central Asia Tbk, and PT Bank Rakyat Indonesia (Persero) Tbk, with an observation period of 2021–2024. This study employed a quantitative approach with secondary data obtained from each bank's annual financial reports. The analytical method used was multiple linear regression with the aid of SPSS software. The results indicate that, partially, Third Party Funds (TPF) have a positive and significant effect on credit disbursement, and the Loan-to-Deposit Ratio (LDR) also has a positive and significant effect. Simultaneously, both TPF and LDR significantly influence credit disbursement. The coefficient of determination indicates that most of the variation in credit disbursement can be explained by these two variables. This study concludes that increasing the collection of Third Party Funds (TPF) and optimal management of the Loan-to-Deposit Ratio (LDR) play a crucial role in boosting the banking intermediation function in Indonesia.
KEPUASAN MENUJU SINERGI: BAGAIMANA APLIKASI FINTECH MENGOPTIMALKAN EFISIENSI TRANSAKSIONAL DALAM EKONOMI DIGITAL PASCA-PANDEMI Umi Lailatul Muniroh; Boy Ghozy Fadholi; Suprayitno; Mahdha Nafilata Aulia Az-Zulfa; Diana Pramudya Wardhani
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4301

Abstract

This study aims to analyze the transformation mechanism of fintech user satisfaction into transactional efficiency within the post-pandemic digital economy ecosystem in Indonesia. Specifically, it examines the mediating roles of digital trust and digital synergy, as well as the moderating effect of digital literacy on the relationship between user satisfaction and transactional efficiency. Integrating Expectation-Confirmation Theory and Service-Dominant Logic, this quantitative study involved 420 active fintech users in Indonesia. Research instruments were adapted from internationally validated studies and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4 with 5,000-subsample bootstrapping procedures. Results indicate that user satisfaction significantly drives digital trust formation (β = 0.542, p < 0.001) and digital synergy (β = 0.485, p < 0.001). The pathway to transactional efficiency is indirect, strongly mediated by the synergy between users and the platform ecosystem. Digital literacy strengthens the impact of satisfaction on efficiency optimization (β = 0.185, p = 0.002). This research introduces the "Digital Synergy" construct as a bridge between psychological responses and technical operational outcomes a dimension previously overlooked in fintech management literature. The proposed "Satisfaction-to-Synergy" model offers strategic guidance for fintech providers in emerging markets to optimize economic value through user collaboration and digital feature excellence.
ANALISIS DETERMINAN PROFITABILITAS BANK DIGITAL DI INDONESIA (PERIODE 2021-2025) Ihsan Fauzi; Bima Thoharoh; Irwan Abadi; Eko Wahyudi; Diana Pramudya Wardhani
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4302

Abstract

Digital banking in Indonesia has grown considerably in recent years; however, profitability performance across banks has not followed a uniform pattern. Some banks have begun recording improvements in earnings, while others continue to face pressure from credit quality and operational costs. This condition indicates that growth in digital services does not always translate directly into improved profitability. Therefore, this study examines the effect of credit risk, liquidity, and operational efficiency on the profitability of digital banks in Indonesia. Profitability is measured using Return on Assets (ROA). Credit risk is measured by Gross NPL, liquidity by the Loan to Deposit Ratio (LDR), and operational efficiency by the operational cost-to-income ratio (BOPO). The data used consist of quarterly published financial statements from Bank Jago, Bank Neo Commerce, Allo Bank, and Bank Amar over the period 2022–2025, yielding 64 observations in total. The analysis method employed is panel data regression, with model selection conducted through the Chow Test and Hausman Test. Based on the test results, the Random Effect Model was selected. The findings show that Gross NPL has a positive and significant effect on ROA, LDR has a positive but insignificant effect on ROA, and BOPO has a negative and significant effect on ROA. These results indicate that the profitability of digital banks is more strongly influenced by the ability to control operational costs than by liquidity. The implication is that digital bank management needs to be more selective in managing technology, promotional, and customer acquisition costs so that business growth can proceed in balance with profitability improvement.
ANALISIS KINERJA KEUANGAN PENGELOLAAN ALOKASI DANA DESA BERDASARKAN RASIO EFEKTIVITAS DAN PERTUMBUHAN Vira Astutika Ayu; Raju Maulana; Helly Khairuddin
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4331

Abstract

The management of Village Fund Allocation (ADD) is an important aspect in supporting rural development and improving community welfare. The effectiveness and growth of budget realization are key indicators in assessing the financial performance of village governments. This study aims to analyze the financial performance of Village Fund Allocation management in Makmur Jaya Village, Kateman District, Indragiri Hilir Regency by using effectiveness and growth ratios. This research is important considering that problems in budget planning and realization are still frequently encountered and may affect the sustainability of village development. This study employs a descriptive research method with a quantitative approach. The data used are secondary data in the form of financial statements of Makmur Jaya Village for the 2024–2025 period. Data analysis techniques were carried out by calculating the effectiveness ratio and growth ratio based on the comparison between budget targets and realized village revenues. The results show that in 2024 the effectiveness ratio was categorized as effective at 99%, while in 2025 it experienced a significant decline to 66.13%, which falls into the less effective category. Meanwhile, the growth ratio shows negative values in both years, with a sharp decline in 2025 reaching -42.6%. These findings indicate that the financial performance of Village Fund Allocation management in Makmur Jaya Village has not been optimal. The results of this study are important as an evaluation material for village governments to improve the quality of financial planning and management in a sustainable manner.
PENGARUH LAYANAN BRILINK TERHADAP INKLUSI KEUANGAN DI KABUPATEN SOPPENG Nurul Fahmi Sultan; Rezky Ramadhani; Eva Musdalifa; Rica Yulianti Lukman
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4382

Abstract

This study aims to measure the role of BRILink services as an instrument in increasing access and utilization of financial services in Lalabata District, Soppeng Regency. The background of this study is based on the importance of financial inclusion in driving economic growth, reducing inequality, and improving community welfare, especially in areas with limited access to formal financial institutions. The presence of BRILink agents is expected to bridge this gap by providing more accessible, fast, and efficient financial services for the community. This study uses a quantitative method to analyze the effect of BRILink services on increasing financial inclusion. The data used are primary data collected through the distribution of Likert-based questionnaires to respondents who are active users of BRILink services in Lalabata District. The number of samples in this study was 75 respondents determined using the Slovin formula. The data analysis technique used was simple linear regression with the help of the SPSS application to test the relationship between BRILink service variables and the level of community financial inclusion. The results show that BRILink services have a positive and significant influence on increasing financial inclusion. The community feels the convenience in carrying out various transactions such as fund transfers, bill payments, and cash withdrawals. Furthermore, the majority of respondents expressed high levels of satisfaction due to the ease of access, speed of service, and proximity to bank branches. Therefore, BRILink services play a crucial role in expanding financial access and increasing public participation in the formal financial system in a sustainable manner.
PENGARUH INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT Muhammad Dwi Priyo Basuki; Muhammad Jalil; Suryani Suryani
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4378

Abstract

Audit quality is a crucial instrument for maintaining regional financial accountability and transparency. This study aims to analyze the effect of auditor independence and competence on audit quality at the Regional Inspectorate of Indragiri Hilir Regency, Riau. The study is motivated by a paradox between the regency's nine consecutive unqualified audit opinions (WTP) and the rising cases of alleged budget irregularities, suggesting a gap between formal audit quality and actual oversight effectiveness. An explanatory quantitative method with multiple linear regression analysis was employed. The population and sample consisted of all 54 auditors at the Regional Inspectorate, selected using a saturated sampling technique. Data were collected through structured questionnaires adapted from validated instruments and analyzed using SPSS version 25. Partial test results indicate that auditor independence has a significant positive effect on audit quality (β=0.765; t=6.746; p<0.001), as does auditor competence (β=0.320; t=2.690; p=0.010). Simultaneously, both variables significantly affect audit quality, with an Adjusted R² of 0.754, meaning 75.4% of the variation in audit quality is explained by independence and competence. Independence proves to be the dominant predictor. This study concludes that strengthening auditor independence through regular rotation and reduction of political intervention, alongside enhancing competence through continuous training and professional certification, are the primary strategies for improving audit quality and regional financial governance in Indragiri Hilir Regency.
PENGARUH INTELLECTUAL CAPITAL DAN ENTERPRISE RISK MANAGEMENT TERHADAP KINERJA OPERASIONAL PAM TIRTA KARAJAE KOTA PAREPARE Amanda Amanda; Abdul Azis; Hernianti Harun
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4386

Abstract

This study aims to analyze the influence of Intellectual Capital (IC) and Enterprise Risk Management (ERM) on the operational performance of PAM Tirta Karajae, Parepare City. Intellectual Capital, as an intangible asset, plays an important role in creating added value through human, structural, and relational capital, while ERM is an integrated framework for identifying and managing risks to achieve the company’s strategic objectives. This study employed a quantitative approach using a census of the employees of PAM Tirta Karajae; of the 50 targeted employees, 43 questionnaires were completed and eligible for analysis. Data were collected through Likert-scale (1–5) questionnaires and analyzed using multiple linear regression with SPSS to measure the partial and simultaneous effects of IC and ERM on operational performance. The results show that IC (β = 0.421; sig. 0.004) and ERM (β = 0.462; sig. 0.002) partially have a positive and significant effect on operational performance. Simultaneously, both variables also have a positive and significant effect (F = 43.385; sig. 0.000), with a coefficient of determination (R²) of 0.684 or 68.4%, meaning that 68.4% of the variation in operational performance can be explained by IC and ERM, while the remainder is explained by other factors outside the model. These findings underscore that effective knowledge management, continuous human resource development, and an integrated risk management system positively affect operational efficiency and effectiveness. Therefore, PAM Tirta Karajae is recommended to strengthen its investment in intellectual resources and risk management systems to achieve sustainable operational performance.
TRANSPARANSI LAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) DESA LANGDA KECAMATAN BUNTU BATU KABUPATEN ENREKANG Arianti Astari; Nurwani Nurwani; Muhammad Abdian Abdillah; Fatimah Fatimah
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4393

Abstract

This study aims to analyze the transparency of financial reports of Village-Owned Enterprises (BUMDes) in Langda Village, Buntu Batu District, Enrekang Regency, and to identify the factors influencing such transparency. The research employed a qualitative method with a case study approach, enabling the researcher to explore the phenomenon in depth within its real-life context. Data collection techniques included observation, in-depth interviews, and documentation. The data analysis process consisted of several stages, namely data reduction, data presentation, conclusion drawing, and verification. The findings reveal that the transparency of financial reporting in BUMDes Langda Village remains relatively low and tends to be internal and administrative in nature. Financial information has not been openly communicated to the village community; therefore, transparency has not yet reached participatory and informative dimensions. Several factors hinder the implementation of transparency, including limited human resource capacity in financial management, the absence of open deliberation forums, inadequate utilization of information technology, and the lack of regulations or standard operating procedures (SOPs) for financial reporting. To achieve ideal transparency, strategic measures are required, such as strengthening village regulations, improving the financial literacy of BUMDes administrators, providing technical training in financial management, and digitalizing the recording and publication systems of financial reports. In addition, active community participation plays an essential role in promoting transparent, effective, and accountable governance of BUMDes.
IMPLIKASI STANDAR AKUNTANSI EMKM TERHADAP LITERASI DAN AKSESIBILITAS KREDIT UMKM KABUPATEN PENAJAM Mustari Mustari; Anis Aulia Muslim; Depin Afrilla; Delianti Delianti
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4411

Abstract

This study aims to analyze the implications of implementing SAK EMKM-based accounting cycles on financial literacy and credit accessibility among tempe chips MSMEs in Penajam Paser Utara Regency. A quantitative approach with an explanatory research design was employed in this study. Data were collected through structured questionnaires from 120 respondents selected using stratified random sampling based on business scale. Data analysis was conducted using multiple linear regression and moderation testing with the assistance of SPSS version 26. The results indicate that SAK EMKM implementation has a positive and significant effect on credit accessibility (β = 0.555; t = 7.612; sig. 0.000), contributing 32.9% to the variance in credit accessibility. Financial literacy also has a positive and significant effect on credit accessibility (β = 0.345; t = 4.528; sig. 0.000). Simultaneously, both variables explain 42.9% of the variance in credit accessibility. However, financial literacy does not moderate the relationship between SAK EMKM implementation and credit accessibility (interaction sig. = 0.675). These findings confirm that SAK EMKM implementation has a direct effect on MSME credit access regardless of the level of financial literacy of business operators. Local governments and financial institutions should collaboratively organize integrated digital-based financial reporting assistance programs to facilitate banking data verification and accelerate capital financing processes for small business operators in Penajam Paser Utara.
ANALISIS PENGARUH SALES GROWTH, LIKUIDITAS, DAN ASSET TANGIBILITY TERHADAP STRUKTUR MODAL Rifky Belva Effanda; Anna Marina; Gita Desipradani
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4417

Abstract

The rapid growth of companies in the food and beverage sub-sector in Indonesia requires management to formulate appropriate financial strategies, one of which is through the management of capital structure. Capital structure reflects the combination of debt and equity used in company operations to maintain business continuity and increase competitiveness. This study aims to analyze the effect of sales growth, liquidity, and asset tangibility on capital structure in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period.The research method used is a quantitative approach with secondary data. Sampling was carried out using a purposive sampling technique with a total of 162 observations from 27 companies. Data processing was performed using SPSS version 26 software.The results showed that simultaneously, sales growth, liquidity, and asset tangibility had a significant effect on capital structure with a significance value of 0.000. Partially, all three variables had a significant negative effect on capital structure, with asset tangibility being the most dominant variable. The coefficient of determination (Adjusted R²) value of 0.933 indicates that 93.3% of the variation in capital structure can be explained by the three independent variables in this model. These findings emphasize the importance of considering these three factors in corporate financing strategies within the food and beverage sector.

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