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Harke Polii
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Jl. Arnold Mononutu Airmadidi, Minahasa Utara, Sulawesi Utara 95371 Indonesia | Phone: (0431) 891035 | Fax: (0431) 891036
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Klabat Accounting Review
Published by Universitas Klabat
ISSN : 2721723X     EISSN : 27227278     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The journal publishes research from various topics in accounting and finance, including but is not limited to the following topics: • Financial Accounting • Public Sector Accounting • Management Accounting • Islamic Accounting and Financial Management • Auditing • Corporate Governance • Ethics and Professionalism • Corporate Finance • Accounting Education • Taxation • Capital Market • Banking • Information System • Sustainability Reporting Article published in KAR is determined through the blind review process conducted by editor and reviewer of KAR. This process considers several factors such as relevance of the article and its contribution to the development of accounting practices and accounting profession as well as compliance to the requirement of a published article. Editor and reviewer provide evaluation and constructive suggestions for the author.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 69 Documents
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Church Members Economic Condition and Church Financial Health on Covid-19 in Minahasa Conference Sumarauw, Swingly Kellen; Sumanti, Elvis Ronald
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1216.46-55

Abstract

Pandemi COVID-19 membawa tantangan ekonomi yang belum pernah terjadi sebelumnya di seluruh dunia, termasuk dampaknya pada komunitas gereja. Penelitian ini bertujuan untuk menganalisis dampak Covid-19 terhadap kondisi ekonomi anggota gereja serta kesehatan finansial gereja di wilayah Konferens Minahasa selama pandemi. Hasil penelitian menunjukkan adanya peningkatan kondisi ekonomi sebagian besar anggota gereja selama Covid-19, yang didorong oleh adaptasi aktivitas ekonomi dan mekanisme dukungan komunitas yang kuat. Selain itu, pada masa pandemic Covid-19, kontribusi keuangan anggota terhadap keuangan Minahasa menunjukkan pengaruh positif. Hasil penelitian ini memberikan bukti bagaimana keaddan perekonomian anggota dan gereja selama pandemi Covid-19 berbeda dengan apa yang dikhawatirkan ketika Covid-19 mulai terjadi.
Gender Diversity: Green Banking and Financial Performance Yuniarti, Rina; Riswandi, Pedi; Junaidi, Ahmad
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1204.1-12

Abstract

Unbalanced industrialization has damaged the environment and resulted in natural and industrial disasters. Environmentally conscious banking has become a target for investors, leading to increased financial performance. The aim of this research is to examine the effect of green banking on financial performance, moderated by gender diversity. This study employs a quantitative approach. The population consists of 12 sharia banks in Indonesia from 2017 to 2023. The research sample includes 72 companies, using a saturated sampling technique. The data is secondary, sourced from the annual reports of sharia banks. Data analysis was conducted using SEM-PLS, processed with WarpPLS 7.0. The results indicate that green banking has a significant positive effect on financial performance. Additionally, gender diversity moderates the effect of green banking on financial performance. These findings emphasize the importance of integrating green banking practices and gender diversity to improve the financial performance of sharia banking. This research contributes to the development of sustainable banking strategies and highlights the relevance of gender diversity in creating added value for Sharia financial institutions.
Silent Revolution: Artificial Intelligence Innovation in Students’ Career Interest in Taxation Bawias, Hizkia Hazael Bezaliel; Yusuf, Rolland M; Paranoan, Selmita
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1247.13-23

Abstract

The development of greater artificial intelligence innovation has silenced the accounting profession, including the field of taxation. This study aims to assess the impact of artificial intelligence on students' career interest in taxation using the diffusion of innovation theory. A quantitative approach with the Partial Least Square (PLS) model was applied with an analysis tool using the WarpPLS 7.0 application, then determining the sample based on purposive sampling techniques with a total of 79 student respondents. The results showed that artificial intelligence innovation, artificial intelligence communication channels, and artificial intelligence adoption decisions had a positive and significant effect on students' career interest in taxation. This study found that the role of artificial intelligence affects knowledge and understanding, motivation and assessment of the work environment by students in the field of taxation. The application of artificial intelligence in the lecture process is necessary to understand in real time the risks and opportunities in the utilization of artificial intelligence under the supervision of educators.
Analysis of the Impact of Financial Performance on Stock Returns of Companies in the Property and Real Estate Sector Corneles, Cherine Octhern; Nelwan, Melinda Lydia
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1258.36-45

Abstract

This study aims to analyze the effect of financial performance on stock returns in property and real estate companies listed on the Indonesia Stock Exchange during the period 2020-2023. Financial performance is measured using return on equity, debt to equity, and total asset turnover. The study uses a purposive sampling method with 60 companies as the sample and a total of 240 observations. The analysis results show that, simultaneously, return on equity, debt to equity, and total asset turnover significantly influence stock returns with a contribution of 6.3%. However, partially, return on equity, debt to equity, and total asset turnover do not show a significant effect on stock returns, except when the regression analysis is conducted separately for companies with positive and negative profits, where debt to equity is found to have a negative effect on stock returns for companies with positive profits. These findings suggest that investors may consider other factors, such as economic conditions, government policies, and specific events, in making in-vestment decisions during the Covid-19 pandemic, rather than relying solely on financial ratio analysis.
Political Accounting in Indonesia’s Strategic SOE IPO Pratama, Obi
Klabat Accounting Review Vol. 6 No. 2 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i2.1324.56-71

Abstract

Indonesia has increasingly turned to initial public offerings of strategic state-owned enterprises (SOEs) to finance post-pandemic development ambitions and showcase its climate credentials. The February 2023 listing of PT Pertamina Geothermal Energy (PGEO)—the country’s first geothermal-focused flotation—typifies this strategy, presenting the company as a flagship of the national green-transition agenda. This article investigates how accounting disclosures surrounding the IPO were mobilized as instruments of political legitimacy. Employing a mixed-methods design, the study combines systematic content analysis of the PGEO prospectus and 2022–2023 sustainability reports with an event study of abnormal share-price movements across an eleven-day (±5) window. The textual analysis uncovers a carefully layered narrative in which themes of “green leadership”, “energy sovereignty”, and “inclusive growth” are interwoven with governance affirmations to appeal simultaneously to investors, policy-makers, and civil society. The event study registers a cumulative abnormal return of approximately five per cent by day +2, indicating that markets provisionally validated the legitimacy signals embedded in the disclosures. Collectively, the findings suggest that PGEO’s IPO was orchestrated not merely as a capital-market transaction but as a calibrated act of political accounting aligning investor confidence with state objectives.
Maqashid Shariah-Based Sustainability Reporting Analysis at Bank Syariah Indonesia (BSI) Masruroh, Binti
Klabat Accounting Review Vol. 6 No. 2 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i2.1332.72-80

Abstract

Sustainability reporting has become a strategic tool for measuring corporate responsibility beyond financial performance, particularly in the banking sector. However, most Islamic banks, including Bank Syariah Indonesia (BSI), still rely heavily on global frameworks such as the Global Reporting Initiative (GRI) and Environmental, Social, and Governance (ESG) without explicitly integrating Islamic values. This study aims to analyze BSI’s 2023 sustainability report using the maqashid syariah framework, which emphasizes five core objectives: protection of religion (hifz al-din), life (hifz al-nafs), intellect (hifz al-‘aql), progeny (hifz al-nasl), and wealth (hifz al-mal). The research employs a qualitative content analysis method by mapping the contents of BSI’s report against these five dimensions. The findings indicate that BSI has successfully addressed four of the five maqashid principles through programs related to religious activities, social health, financial literacy, and inclusive financing. However, the principle of hifz al-nasl remains underrepresented. In conclusion, although BSI demonstrates strong alignment with GRI standards, integrating maqashid syariah more explicitly would enhance the Islamic authenticity of its sustainability reporting and provide a more holistic view of its social and moral commitments.
The interlink between capital structure, sales growth, and sustainable growth rate: Comparative insights from IDX Growth and IDX Sharia Growth Gunawan, William Ben
Klabat Accounting Review Vol. 6 No. 2 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i2.1337.81-93

Abstract

The dynamics of capital structure (CS), sales growth (SG), and sustainable growth rate (SGR) play pivotal roles in corporate finance, impacting a company’s valuation and strategic direction. This study investigates the factors influencing the SGR of companies listed in the IDX Growth 30 and IDX Sharia Growth indices, focusing on the roles of CS and SG. Using a quantitative approach, secondary data from the financial reports of these companies from 2022 to 2023 were analyzed through regression and comparative statistical methods. The findings reveal distinct influences on SGR for each index: within the IDX Growth 30, SG significantly impacts SGR positively, emphasizing the importance of revenue expansion and internal funding, while CS does not show a significant effect. In contrast, for IDX Sharia Growth firms, CS significantly influences SGR, highlighting the effective use of ethical financing sources, whereas SG does not. Despite these differences, there are no significant gaps in SGR between sharia-compliant and non-sharia firms, indicating that both achieve comparable sustainable growth through their respective strategies. Only CSs are different between these two types of firms. These results suggest that tailored growth strategies are essential, with conventional firms focusing on sales and market expansion and sharia-compliant firms leveraging ethical financing and operational efficiencies. Future research should consider additional variables like ownership structure and macroeconomic factors to further understand their impact on SGR across different firm categories.
Analyzing Bankruptcy Risk and Economic Correlation in a Re-gional Bank: A Study on Bank Nagari Muhendra, Rifki
Klabat Accounting Review Vol. 6 No. 2 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i2.1323.94-103

Abstract

Bankruptcy can cause uncertainty in financial markets and weaken the confidence of economic actors which leads to a slowdown in economic growth. The purpose of this study is to determine the health of regional banking through analysis and in-depth study in the late COVID-19 pandemic and early New Normal periods. The object of research is Bank Nagari. The research method used is a descriptive method sourced from public financial data. The results of this analysis show that Bank Nagari is in a state of bankruptcy. However, Bank Nagari remains in growth and shows an increase in operating profit. The correlation between bankruptcy value and GRDP was also further analyzed. The results show a value of 0.156 which means that the two variables do not have a significant relationship with each other in the period used. Bankruptcy can be one of the components that can affect the economic growth and stability of a country. Therefore, effective banking supervision and management is essential to maintain banking sector stability and promote healthy economic growth.
Analysis Of Accounting Treatment Of Revenue Based On PSAK No. 23 At Eastparc Hotel Charles De Deo Sambi Kaki; Ni Made Dewi Damayanti; Susanti, Christina
Klabat Accounting Review Vol. 6 No. 2 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i2.1361.104-110

Abstract

Revenue is the main element in financial statements that greatly determines the success and sustainability of an entity's operations, especially in hospitality companies such as hotels. In its preparation, revenue recognition and measurement must refer to generally applicable accounting standards so that financial statements can be presented in a reasonable, relevant, and reliable manner. PSAK No. 23 is the main reference in the accounting treatment of revenue, especially in transactions of the sale of goods, services, and the use of assets by other parties. This study aims to analyze the extent to which Eastparc Hotel implements PSAK No. 23 in its 2024 consolidated financial statements. The method used is a qualitative descriptive analysis based on financial statements and notes on financial statements issued by the company. The results of the analysis show that Eastparc Hotel has implemented PSAK No. 23 consistently and in accordance with standards, both in recognition, measurement, recording, reporting, and revenue disclosure. This reflects a high level of compliance with financial accounting standards and transparency in the presentation of information to stakeholders.

Page 7 of 7 | Total Record : 69

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