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Ardhansyah Putra
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Prodi. Akuntansi, Fakultas Ekonomi, Universitas Muslim Nusantara Al-Washliyah Jl.Garu II No.93 Medan FE Prodi Akuntansi UMN AL Washliyah Kode Pos : 20147 061 7867044 / 7862747
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INDONESIA
Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Published by Universitas Muslim Nusantara Al Washliyah Medan
ISSN : -     EISSN : 26866064     DOI : https://doi.org/10.32696/jaapi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi Perilaku.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 123 Documents
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ESG Disclosure, Intellectual Capital, and Firm Value: Moderating Role of Board Independence Mujiono; Wahidahwati
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.6940

Abstract

This study aims to examine the effect of ESG Disclosure and Intellectual Capital on firm value, as well as the moderating role of Board Independence on both relationships. The study is grounded in Stakeholder Theory and Agency Theory, with a sample of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2017–2024. Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Results indicate that ESG Disclosure does not significantly affect firm value, suggesting that the Indonesian capital market has yet to fully incorporate sustainability information into equity valuation. In contrast, Intellectual Capital measured through the Value Added Intellectual Coefficient (VAIC) is confirmed as the dominant and significant predictor of firm value. Board Independence fails to strengthen the effect of either ESG Disclosure or Intellectual Capital on firm value, indicating that the numerical proportion of independent commissioners does not adequately reflect substantive board oversight. The overall model explains 57.2% of the variance in firm value. These findings underscore the importance of intellectual capital investment as a value creation strategy, while highlighting the need for improved ESG reporting quality and board competency in emerging markets.
Pengaruh Pemahaman SAK EMKM, Lama Usaha, Pemanfaatan Teknologi Informasi dan Skala Usaha terhadap Kualitas Laporan Keuangan UMKM di Kota Medan Dermilan Siregar; Marliyah; Tuti Aggraini
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.6945

Abstract

Abstract This research aims to analyze the influence of SAK EMKM understanding, business experience, the utilization of information technology, and business scale on the quality of MSME financial statements in Medan City. The research method used is quantitative, with data collection techniques through questionnaires distributed to 100 MSME actors selected using a purposive sampling method with specific criteria. Data were analyzed using multiple linear regression with the assistance of SPSS software. The partial research results indicate that the understanding of SAK EMKM has no significant effect on the quality of financial statements, with a significance value of 0.686. Conversely, business experience, the utilization of information technology, and business scale have a positive and significant influence on the quality of financial statements. Simultaneously, these four variables have a significant effect with a coefficient of determination (R Square) of 80,3%, while the remaining 19,7% is influenced by other factors outside this research model. These results imply that operational experience, the adoption of information technology, and the increase in business scale capacity are key factors in enhancing the transparency and accountability of MSME financial reporting in Medan City. Keywords: Business experience; Business scale; Information technology; Quality of financial statements; SAK EMKM
Analisis Peran Literasi Keuangan, Pemasaran Digital dan Pembayaran Digital dalam Meningkatkan Pendapatan UMKM di Tanjung Morawa Ummi Azhany Husna Nasution; Laylan Syafina; Hendra Harmain
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.6953

Abstract

Abstract This study aims to analyze the role of financial literacy, digital marketing, and digital payment in increasing the income of MSMEs in Tanjung Morawa District. This research uses a qualitative approach to explore the experiences, perceptions, and practices of MSME actors in managing their businesses amid the development of digital technology. Primary data were obtained through interviews with 20 MSME actors and analyzed descriptively through data reduction, data presentation, and conclusion drawing. The results show that financial literacy plays an important role in helping MSME actors manage business finances through financial recording, capital management, and separation of personal and business finances. Digital marketing through social media and digital platforms helps expand market reach, attract new customers, and increase orders while reducing promotional costs. Meanwhile, digital payment through bank transfers, e-wallets, and QRIS provides convenience and efficiency in transactions, facilitates transaction recording, and supports increased sales. The findings indicate that financial literacy, digital marketing, and digital payment have complementary roles in supporting MSME income growth. The combination of proper financial management and digital technology utilization can help MSMEs improve business efficiency, expand markets, and strengthen business sustainability in Tanjung Morawa.

Page 13 of 13 | Total Record : 123

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