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Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 110 Documents
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Pengaruh Model Beneish M-Score terhadap Kecurangan Laporan Keuangan pada Perusahaan Property dan Real Estate yang Terdaftar di Issi Periode 2021-2023 Nurhaliza, Nurhaliza
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2019

Abstract

The property and real estate industry in Indonesia plays a strategic role in supporting national economic growth and providing employment opportunities. However, the rapid development of this sector also increases the risk of financial reporting fraud, which can harm investors and stakeholders. This study aims to analyze the effect of the Beneish M-Score model on financial statement fraud in property and real estate companies listed on the Indonesian Sharia Stock Index (ISSI) for the period 2021–2023. This study uses a quantitative approach with descriptive methods and purposive sampling techniques to determine 12 companies as samples. Secondary data were obtained from company annual reports and analyzed using simple linear regression with the help of SPSS version 30. The results show that partially, the DSRI, GMI, and SGI variables have a significant effect on financial statement fraud. Meanwhile, AQI, DEPI, SGAI, LVGI, and TATA did not show a significant effect. These findings provide important insights for investors and regulators in identifying potential fraud through certain financial indicators.
Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di ISSI Fatihah, Nurul; Tripalupi, Ramadhani Irma; Effendi, Ridwan
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2020

Abstract

This study was conducted based on many companies that practice earnings management in Indonesia. A company manipulates its financial statements by adjusting the figures in the financial statements using accounting policies so that the company looks good to external parties. This study aims to determine the effect of tax planning and deferred tax expenses on earnings management in food and beverage companies listed on the Indonesian Sharia Stock Index (ISSI) from 2020 to 2023, both partially and simultaneously. This study is quantitative in nature, which the researcher used to examine the predetermined sample. This study uses purposive sampling in selecting samples, namely by setting certain criteria so that 10 company samples were obtained as research objects. The results of the testing in this thesis simultaneously show that tax planning and deferred tax expenses have a significant effect on earnings management of 20.1%, while the rest is influenced by other factors not examined in this study. Meanwhile, partially, tax planning has an effect on earnings management, and deferred tax expenses do not have an effect on earnings management.
Rancangan Sistem Informasi Akuntansi Keuangan Perusahaan Agen Gas LPG Berbasis Google Spreadsheet Sesuai Sak Entitas Privat Tezar, Muhammad
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2037

Abstract

The company's financial report is a very important document for accountability of management within a company. With the advancements in technology and widespread internet access, Google Spreadsheet was chosen to prepare the company's financial report due to its very easy-to-use nature and the ability to be accessed from various devices such as gadgets, laptops, personal computers, and tablets. Many companies have already implemented integrated computer-based accounting software applications, but they still use Google Spreadsheet or Excel as initial data or backup data for their financial records. Many mosques still use traditional methods for their financial bookkeeping, similar to other mosques. These mosques still record their accounting manually, mainly due to limited funds to purchase integrated accounting software. Therefore, it is necessary to design a financial reporting model for companies using Google Spreadsheet. It is expected that this can help other companies that want to prepare financial reports easily, inexpensively, and in accordance with the applicable Financial Accounting Standards for Private Entities effective from January 1, 2025.
Kualitas Produk, Harga, Dan Kepuasan Pelanggan Dalam Mendorong Minat Beli Ulang Nurdiana, Fita; Setyariningsih, Eny; Dwihandoko, Toto Heru
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2056

Abstract

This study's objective is to examine the influence of product quality (X1) and price (X2) on repurchase intention (Y), with customer satisfaction (Z) serving as an intervening variable at Om. Bean Café Mojokerto. A total of 200 respondents participated in this research, which employed a quantitative approach using questionnaires as the primary data collection instrument. The collected data were analyzed using the PLS 4 method. The findings reveal that all hypotheses are supported: customer satisfaction is significantly influenced by product quality, customer satisfaction is significantly influenced by price, repurchase intention is significantly influenced by product quality, repurchase intention is significantly influenced by price, and repurchase intention is significantly influenced by customer satisfaction. Furthermore, customer satisfaction was found to mediate the relationship between product quality and repurchase intention, as well as between price and repurchase intention. These results are expected to offer useful insights and strategic suggestions for café owners to enhance marketing effectiveness and strengthen customer loyalty in Mojokerto.
Pengaruh Current Ratio, Debt To Equity Ratio, Gross Profit Margin, Total Assets Turnover Terhadap Pertumbuhan Laba Yang Dimoderasi Ukuran Perusahaan Lianingsih, Firli Dwi; Ainiyah, Nur; Bahri, Syaiful
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2057

Abstract

This study examines the impact of financial ratios on earnings growth in insurance companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, considering company size as a moderator variable. This study analyzes four key ratios-Current Ratio (CR), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), and Total Asset Turnover (TATO)-to evaluate their impact on earnings growth through the perspective of signal theory. Using quantitative methods, purposive sampling was used to select twelve insurance companies that consistently generated profits, resulting in sixty firm-year observations. Data were obtained from annual reports available on the official IDX website and analyzed through multiple linear regression and Moderate Regression Analysis (MRA). The results show that TATO has a large impact on earnings growth, but CR, DER, and GPM do not have a large impact. In addition, firm size strengthens the correlation between DER and TATO with earnings growth, while reducing the relationship between CR and earnings growth; firm size has no moderating effect on GPM. These results show how important asset efficiency is in generating profits in the insurance industry and that firm size has a major influence on its performance.
Pengaruh Ukuran Perusahaan, Likuiditas, Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Sari, Silvya Reza Novita; Bahri, Syaiful; Fitriani, Nurdiana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2059

Abstract

This study examines the effect of firm size, liquidity, and capital structure on firm value, by including dividend policy as a moderator variable. This study focuses on food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, given the sector's significant impact on the national economy and the varied dynamics of firm value. A quantitative approach is used using secondary data obtained from annual financial reports. Firm size is measured by the natural logarithm of total assets, liquidity by current ratio, capital structure by debt-to-equity ratio, dividend policy by dividend payout ratio, and firm value by price-to-book value ratio. The analysis uses multiple linear regression and moderated regression analysis (MRA) using SPSS. The findings show that firm size has a significant positive effect on firm value, while liquidity and capital structure have no significant effect. In addition, dividend policy does not affect the correlation between firm size, liquidity, or capital structure with firm value, suggesting that investors may prioritize other fundamental factors beyond dividend distribution. These results support signaling theory and have a real impact on the way managers and investors make decisions regarding corporate finance.
Pengaruh Profitabilitas, Leverage, dan Struktur Modal terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di BEI Periode 2020-2023 Sholichah, Della Ayu Nur; Ainiyah, Nur; Ilmiddaviq, M. Bahril
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2061

Abstract

This study analyzes how firm value is affected by profitability, leverage, and capital structure in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. The food and beverage industry is the object of research due to its strategic importance to the Indonesian economy and its vulnerability to the COVID-19 pandemic. The associative quantitative design in this study used purposive sampling to select 29 companies that met the predetermined standards. The annual financial statements provided secondary data, which was analyzed using multiple linear regression analysis with SPSS version 22. The findings show that firm value is significantly positively affected by profitability as measured through Return on Assets (ROA), suggesting that higher profitability increases investor confidence. In contrast, when analyzed separately, capital structure (measured by debt-to-asset ratio) and leverage (measured by debt-to-equity ratio) show no significant effect. However, the three factors together have a substantial simultaneous effect on firm value. These results emphasize that, in the post-pandemic environment, profitability dominates investor perceptions and assessments of firm value.
Pengaruh Profitabilitas, Solvabilitas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Intervening Ningsih, Ajeng Kasiatin; Setiono, Hari; Imiddaviq, M. Bahril
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2062

Abstract

This study examines the impact of profitability and solvency on firm value, with firm size as an intervening variable, in food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2020 to 2024. This research is driven by inconsistent results from previous studies and the dynamic conditions faced by this sector in the post-pandemic era. A quantitative associative method was used with purposive sampling, resulting in 29 companies as research samples and 145 observations. Data were analyzed using multiple linear regression and path analysis with IBM SPSS 2022. Return on equity (ROE) measures profitability, debt-to-equity ratio (DER) measures solvency, price-to-book value (PBV) measures firm value, and total assets (Ln) measures firm size. The findings show that profitability and solvency significantly affect firm size. Profitability and firm size significantly affect firm value, while solvency shows no direct impact on firm value. However, both profitability and solvency indirectly affect firm value through firm size. These results show how important firm size is in linking financial ratios and provide concrete evidence supporting signaling theory to explain how investors view the food and beverage industry in Indonesia.
Pengaruh Rasio Tingkat Pengembalian Ekuitas, Rasio Lancar dan Rasio Utang Atas Ekuitas Terhadap Harga Saham Perusahaan Properti &Real Estate yang Terdaftar di BEI 2019 – 2023 Hastika, Amanda; Zainuddin, Zain; Astuti, Nita
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2069

Abstract

This study examines the effect of return on equity ,current ratio, and debt-to-equity ratio on stock prices of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Driven by inconsistent results from previous studies and the unique dynamics of the property sector during and after the COVID-19 pandemic, this study provides empirical evidence to clarify these relationships. Using panel data regression with Eviews 13, this study applies the Chow, Hausman, and Lagrange Multiplier tests to determine the best model. The results indicate that the current ratio has a negative and significant effect on stock prices, while the return on equity and debt-to-equity ratio do not show a significant effect on stock prices. The adjusted R² value of 9.9% indicates that other factors outside the model also play an important role in determining stock prices. These findings contribute to signaling theory by highlighting profitability as a key driver of investor decisions, while liquidity constraints can reduce investor confidence in the property sector. This study offers insights for investors, managers, and policymakers in formulating strategies to improve company performance and market valuation.
Implementation of Government Accounting Standards in the Financial Statements of BLUD RSUD dr. RM. Djoelham Binjai Abelia, Putri Kesha; Qintara, Datin; Muda, Iskandar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2133

Abstract

This study analyzes the application of Government Accounting Standards (SAP) in the financial management of the Regional Public Service Agency (BLUD) at RSUD dr. Djoelham Binjai. The scope of the study includes the application of accrual-based accounting principles to financial statements, including the Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, and Statement of Changes in Equity. The research method used is descriptive qualitative with a deductive approach. Data were collected from secondary sources, including hospital financial reports for 2022-2023, policy documents, and relevant literature. The research findings show that the implementation of SAP in BLUD financial reporting has generally been effective in improving transparency, efficiency, and accountability. However, the study also found some obstacles such as limited human resources in accounting as well as delays in cash flow management. The BLUD system has increased financial flexibility and service productivity in accordance with Permendagri No. 79/2018. The findings indicate the need for improved financial management capacity and stronger coordination between BLUD and local government to optimize public service outcomes.

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