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Aktiva: Journal Of Accountancy and Management
Published by Institut Agama Islam Negeri Pontianak
ISSN : 29854792     EISSN : 29854806     DOI : https://doi.org/10.24260/aktiva
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
AKTIVA: Journal Of Accountancy and Management is an open access journal as a place for academics, researchers, practitioners, regulators and others, both nationally or internationally, to publish their scientific articles. The results of the studies are related to the fields of accounting and management. The scopes of the topics include sharia accounting, public sector accounting, financial accounting, accounting information systems, management accounting, cost accounting, sharia management, HR management, marketing management, financial management, operational management, and entrepreneurship. AKTIVA: Journal Of Accountancy and Management is published twice a year for the period of January and July. The articles could be written in Indonesian or English. The submitted articles will be reviewed by reviewers who are experts in their fields.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 37 Documents
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Profit and Local Culture in Pesantren: A Transcendental Phenomenology Mohamad Anwar Thalib; Mohamad Akbar Ali; Nurjayanti Langgai
AKTIVA: Journal of Accountancy and Management Vol. 4 No. 1 (2026): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v4i1.5404

Abstract

Research Purpose: This study aims to explain how profit is conceptualized within the cultural and spiritual context of Islamic boarding schools (pesantren) in Gorontalo, Indonesia. Method: The study employs a transcendental phenomenology approach within the interpretive paradigm, using qualitative methods with purposive sampling of teachers at Hidayatullah Islamic Boarding School. Data were collected through in-depth interviews and analyzed using noema, epoche, noesis, intentional analysis, and eidetic reduction.Research Findings: The study reveals three dimensions of profit: (1) material profit, such as salary and allowances, viewed as appreciation for teachers' dedication; (2) non-material profit reflected in students’ achievements, which generate pride, happiness, and institutional value; and (3) transcendental profit, manifested in acts of worship believed to yield eternal rewards from Allah SWT. These meanings align with the Gorontalo local philosophy Diila o’onto, bo wolu-woluwo (unseen but present), combining material, social, and spiritual aspects.Novelty: This study contributes to the development of context-based accounting by demonstrating that profit in pesantren is holistic and culturally embedded. It offers a locally grounded model of teacher welfare and enriches the discourse of spiritual and cultural accounting in Indonesia.   Tujuan Penelitian: Penelitian ini bertujuan menjelaskan bagaimana laba dimaknai dalam konteks budaya dan spiritualitas pesantren di Gorontalo, Indonesia.Metode dan pendekatan: penelitian menggunakan pendekatan fenomenologi transendental dalam paradigma interpretif, dengan metode kualitatif dan pemilihan informan guru Pesantren Hidayatullah secara purposive. Data dikumpulkan melalui wawancara mendalam dan dianalisis melalui tahapan noema, epoche, noesis, analisis intensional, dan reduksi eidetik.Temuan Penelitian: Penelitian mengungkap tiga dimensi makna laba: (1) laba material berupa gaji dan tunjangan sebagai bentuk apresiasi; (2) laba non-materi berupa prestasi siswa yang menghadirkan kebanggaan, kebahagiaan, dan nilai tambah bagi institusi; serta (3) laba transendental berupa amal ibadah yang diyakini memberi pahala abadi dari Allah SWT. Makna ini mencerminkan falsafah lokal Gorontalo Diila o’onto, bo wolu-woluwo (yang tak terlihat namun hadir), yang menyatukan dimensi material, sosial, dan spiritual.Kontribusi: Penelitian ini memberikan kontribusi terhadap pengembangan akuntansi berbasis konteks lokal dengan menunjukkan bahwa laba di pesantren bersifat holistik dan terikat budaya. Studi ini menawarkan model kesejahteraan guru berbasis kearifan lokal dan memperkaya wacana akuntansi budaya dan spiritual di Indonesia.
A Correlational Study on The Financial Management Practices and Financial Reporting Quality Among Retail Businesses Precious Zyra A. Almadin; Abegel R. Soriano; John Mark V. Mira; Eligen H. Sumicad Jr.; Mylene P. Alfanta
AKTIVA: Journal of Accountancy and Management Vol. 4 No. 1 (2026): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v4i1.5489

Abstract

Research Purpose: This study examined the relationship between financial management practices and the financial reporting quality of retail businesses in Pagadian City. It focused on how financial planning, investment decisions, and working capital management relate to relevance, faithful representation, comparability, verifiability, understandability, and timeliness. The aim was to determine whether structured financial management improves the reliability and transparency of reports among SMEs.Method or Approach: The study used a quantitative descriptive-correlational design. A standardized survey questionnaire was administered to 105 managers of small and medium retail businesses selected through consecutive sampling. The instrument measured three financial management dimensions and six reporting-quality attributes using a 4-point Likert scale. Data were analyzed using descriptive statistics and Pearson correlation in SPSS.Research Findings: Financial management practices were rated “Very High” (mean = 3.46), with working capital management scoring highest. Financial reporting quality was also “Very High” (mean = 3.35), with timeliness ranking highest. Spearman correlation showed a significant high positive relationship between the variables (r = .589, p < .05), indicating that stronger financial management contributes to more accurate, timely, and reliable reports.Recommendations or Novelty: This study offers new empirical evidence from Pagadian City, where research on this topic is limited. Drawing on Agency Theory, it shows how effective financial management reduces information asymmetry and enhances reporting quality. Its contribution lies in jointly assessing financial management dimensions and reporting-quality characteristics, providing insights for policymakers, educators, and business owners seeking to strengthen transparency among retail SMEs. Tujuan penelitian: Penelitian ini mengkaji hubungan antara praktik manajemen keuangan dan kualitas pelaporan keuangan pada bisnis ritel di Kota Pagadian. Fokus penelitian mencakup bagaimana perencanaan keuangan, keputusan investasi, dan manajemen modal kerja berkaitan dengan relevansi, representasi setia, keterbandingan, keterverifikasian, keterpahaman, dan ketepatan waktu. Tujuannya adalah menentukan apakah manajemen keuangan yang terstruktur meningkatkan keandalan dan transparansi laporan pada usaha kecil dan menengah.Metode atau pendekatan: Penelitian menggunakan desain kuantitatif deskriptif-korelasional. Kuesioner standar diberikan kepada 105 manajer usaha ritel kecil dan menengah yang dipilih melalui consecutive sampling. Instrumen mengukur tiga dimensi manajemen keuangan dan enam atribut kualitas pelaporan menggunakan skala Likert 4 poin. Data dianalisis menggunakan statistik deskriptif dan korelasi Pearson melalui SPSS.Temuan penelitian: Praktik manajemen keuangan dinilai “Sangat Tinggi” (mean = 3,46), dengan manajemen modal kerja memperoleh skor tertinggi. Kualitas pelaporan keuangan juga “Sangat Tinggi” (mean = 3,35), dengan ketepatan waktu sebagai indikator tertinggi. Korelasi Spearman menunjukkan hubungan positif yang tinggi dan signifikan antara variabel (r = 0,589; p < 0,05), yang mengindikasikan bahwa manajemen keuangan yang lebih kuat berkontribusi pada laporan yang lebih akurat, tepat waktu, dan andal. Kontribusi atau Kebaruan: Penelitian ini memberikan bukti empiris baru dari Kota Pagadian, di mana studi mengenai topik ini masih terbatas. Dengan menggunakan Teori Keagenan, penelitian menunjukkan bagaimana manajemen keuangan yang efektif mengurangi asimetri informasi dan meningkatkan kualitas pelaporan. Kontribusinya terletak pada penilaian terpadu antara dimensi manajemen keuangan dan karakteristik kualitas pelaporan, memberikan wawasan bagi pembuat kebijakan, pendidik, dan pemilik usaha untuk memperkuat transparansi pada UKM ritel.
Driving Sustainable Loyalty: Does Green Quality Mediate the Impact of Green Banking in Sharia Banks? Anisa Rahmawati; Hilmy Baroroh
AKTIVA: Journal of Accountancy and Management Vol. 4 No. 1 (2026): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v4i1.6378

Abstract

Research Purpose: This study aims to analyze the influence of green banking practices, namely digital banking, green financing, green infrastructure, and green services, on customer loyalty at Bank Syariah Indonesia, with green service quality as a mediating variable. Method: The research method uses a quantitative approach with a purposive sampling technique involving 160 BSI customers in Yogyakarta City. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the help of WarpPLS 8.0 software.Research Findings: The results show that all dimensions of green banking have a positive and significant effect on customer loyalty, with digital banking having the most dominant influence (β = 0.390, p < 0.001). Furthermore, green service quality is proven to mediate the relationship between green infrastructure and green services on customer loyalty, but it does not mediate the relationship between digital banking and green financing.Recommendations and Novelty: These findings emphasize the importance of optimal implementation of green banking in enhancing customer loyalty in Islamic banking in a sustainable and competitive manner. This study takes a relevant approach and strengthens it by introducing a mediating variable, namely green service. Tujuan penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh praktik perbankan hijau, yaitu perbankan digital, pembiayaan hijau, infrastruktur hijau, dan layanan hijau, terhadap loyalitas nasabah di Bank Syariah Indonesia, dengan kualitas layanan hijau sebagai variabel mediasi.Metode: Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling yang melibatkan 160 nasabah BSI di Kota Yogyakarta. Data dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan software WarpPLS 8.0.Temuan penelitian: Hasil penelitian menunjukkan bahwa semua dimensi perbankan hijau memiliki pengaruh positif dan signifikan terhadap loyalitas nasabah, dengan perbankan digital memiliki pengaruh paling dominan (β = 0,390, p < 0,001). Selain itu, kualitas layanan hijau terbukti memediasi hubungan antara infrastruktur hijau dan layanan hijau terhadap loyalitas nasabah, tetapi tidak memediasi hubungan antara perbankan digital dan pembiayaan hijauKontribusi dan Kebaruan: Temuan ini menekankan pentingnya penerapan perbankan hijau secara optimal dalam meningkatkan loyalitas pelanggan di perbankan Islam secara berkelanjutan dan kompetitif. Studi ini menggunakan pendekatan yang relevan dan memperkuatnya dengan memperkenalkan variabel mediasi, yaitu layanan hijau.
Strategic Management of Psychological Contract Breach in the Gig Economy: Evidence from Grab Indonesia Raziki Waldan; Johari Bin Abdullah
AKTIVA: Journal of Accountancy and Management Vol. 4 No. 1 (2026): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v4i1.3480

Abstract

Research Purpose: This study aims to identify and analyze the impact of psychological contract breach (PCB) on the performance and job satisfaction of driver-partners at PT. Grab, Pontianak Perdana Branch.Method: The research method used was in-depth interviews with company management and driver-partners.Research Finding: The results indicate that PCB occurs due to a discrepancy between the initial promises made by the company regarding incentives and bonuses and the reality experienced by the driver-partners. The primary factors contributing to PCB include ineffective communication, poorly communicated policy changes, and inadequate technical support. PCB has a significant negative impact on the motivation and performance of driver-partners, as evidenced by decreased productivity and a high level of complaints.Novelty: The implications of this study highlight the importance for companies to enhance communication transparency, maintain consistency in policies, and improve technical support and safety assurance programs. The novelty of this research lies in its focus on a tech startup in a city with an industrial development that differs from other major cities in Indonesia, namely Pontianak.  Tujuan Penelitian: Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis dampak pelanggaran kontrak psikologis (Psychological Contract Breach/PCB) terhadap kinerja dan kepuasan kerja mitra pengemudi di PT. Grab Cabang Perdana Pontianak. Metode: Metode penelitian yang digunakan adalah wawancara mendalam dengan manajemen perusahaan dan mitra pengemudi.Temuan Penelitian: Hasil penelitian menunjukkan bahwa PCB terjadi akibat ketidaksesuaian antara janji awal perusahaan terkait insentif dan bonus dengan kenyataan yang diterima oleh para mitra pengemudi. Faktor utama yang menyebabkan PCB adalah komunikasi yang kurang efektif, perubahan kebijakan yang tidak disosialisasikan dengan baik, dan dukungan teknis yang kurang memadai. PCB berdampak negatif signifikan terhadap motivasi dan kinerja mitra pengemudi, yang ditunjukkan melalui penurunan produktivitas dan tingginya tingkat keluhan.Kebaruan: Implikasi dari penelitian ini adalah pentingnya perusahaan untuk meningkatkan transparansi komunikasi, konsistensi dalam kebijakan, serta memperbaiki dukungan teknis dan program jaminan keselamatan kerja. Kebaruan penelitian ini terletak pada fokusnya pada perusahaan startup teknologi di kota dengan perkembangan industri yang berbeda dari kota besar lainnya di Indonesia, yaitu Pontianak.
The Role of Work Discipline and Communication on Non-Civil Servant Performance: A Case Study of Tanah Bumbu Regency Jakiroh Jakiroh; Sutrisno Sutrisno; Melania Melania; Rudy Hartanto; Sriyunia Anizar
AKTIVA: Journal of Accountancy and Management Vol. 3 No. 2 (2025): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v3i2.4712

Abstract

Purpose: This study aims to analyze the effect of work discipline and communication on the performance of non-civil servant employees (non-ASN) at the Human Resources Development and Personnel Agency (BKPSDM) of Tanah Bumbu Regency.Methodology: The research adopts a quantitative approach using a survey method. A total of 32 non-ASN employees participated as respondents, selected using a census sampling technique. Data were collected through a validated and reliable questionnaire and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), including path analysis and bootstrapping to test the significance of the relationships among variables.Research Findings: The results reveal that communication has a positive and significant effect on employee performance, with a path coefficient of 1.155, T-statistic 6.946 (> 1.96), and p-value 0.000 (< 0.05). Conversely, work discipline also has a significant yet negative effect on employee performance, with a path coefficient of –0.433, T-statistic 2.173 (> 1.96), and p-value 0.015 (< 0.05). Simultaneously, communication emerges as the dominant factor in enhancing employee performance, whereas rigid disciplinary practices tend to have an adverse relationship with performance.Contribution: This study contributes empirical evidence by simultaneously examining the effects of communication and work discipline on the performance of non-ASN employees in the local government sector, an area that has received limited scholarly attention. The findings provide novel insights that overly formalistic and punitive disciplinary practices may reduce performance, suggesting that public organizations should adopt more constructive and humanistic disciplinary approaches supported by effective communication to improve employee outcomes. Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja dan komunikasi terhadap kinerja pegawai non Aparatur Sipil Negara (ASN) di Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Tanah Bumbu.Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sebanyak 32 pegawai non ASN menjadi responden penelitian, yang dipilih secara sensus. Data dikumpulkan melalui kuesioner yang telah diuji validitas dan reliabilitasnya, kemudian dianalisis menggunakan pendekatan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan pengujian jalur (path analysis) dan bootstrapping untuk menguji signifikansi pengaruh antarvariabel.Temuan Penelitian: Hasil penelitian menunjukkan bahwa komunikasi berpengaruh positif dan signifikan terhadap kinerja pegawai dengan koefisien jalur 1,155, T-statistic 6,946 (> 1,96), dan p-value 0,000 (< 0,05). Sebaliknya, disiplin kerja juga berpengaruh signifikan namun dengan arah negatif terhadap kinerja pegawai, dengan koefisien jalur –0,433, T-statistic 2,173 (> 1,96), dan p-value 0,015 (< 0,05). Secara simultan, komunikasi menjadi faktor dominan dalam peningkatan kinerja pegawai, sedangkan disiplin kerja yang kaku justru menunjukkan hubungan berlawanan dengan kinerja.Kontribusi: Penelitian ini memberikan kontribusi empiris dengan menguji secara simultan pengaruh komunikasi dan disiplin kerja pada kinerja pegawai non ASN di sektor pemerintahan daerah, yang masih jarang dilakukan pada penelitian sebelumnya. Temuan ini juga memberikan wawasan baru bahwa penerapan disiplin yang terlalu formalistik dapat berdampak negatif, sehingga organisasi publik perlu merancang strategi disiplin yang lebih konstruktif dan humanis disertai komunikasi efektif untuk meningkatkan kinerja pegawai.
Human Resources Management as a Catalyst for SME Competitiveness Muhammad Ramdhan; Muhamad Ridwan
AKTIVA: Journal of Accountancy and Management Vol. 4 No. 1 (2026): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v4i1.6260

Abstract

Research Purpose: This study aims to examine the role of Human Resource Management (HRM) in enhancing the competitiveness of Small and Medium Enterprises (SMEs) in Cianjur by exploring how HRM practices contribute to employee performance and business sustainability in rural SMEs.Method or Approach: This study employed a qualitative research design using semi-structured interviews, observations, and documentation involving SME owners, managers, and employees. Data were analyzed descriptively to identify HRM practices and their influence on organizational competitiveness.Research Findings: The findings reveal that HRM practices in SMEs are predominantly informal and integrated into daily operational activities. Recruitment is mainly based on personal relationships, while employee development occurs through on-the-job learning. Performance management relies on direct supervision and verbal feedback, whereas motivation is supported by flexible working arrangements and informal incentives. These practices positively affect employee productivity, adaptability, and work quality. SME competitiveness is reflected in customer retention, product innovation, and market expansion through digital platforms.Recommendations and Novelty: The study highlights that effective informal HRM practices can strengthen SME competitiveness. The novelty lies in its contextual analysis of adaptive and sustainable HRM strategies in rural SMEs within the digital era. Tujuan: Penelitian ini bertujuan untuk mengkaji peran Manajemen Sumber Daya Manusia (MSDM) dalam meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di Cianjur dengan menelaah kontribusi praktik MSDM terhadap kinerja karyawan dan keberlanjutan usaha pada UMKM pedesaan. Metode: Penelitian ini menggunakan desain penelitian kualitatif melalui wawancara semi-terstruktur, observasi, dan dokumentasi yang melibatkan pemilik, manajer, dan karyawan UMKM. Data dianalisis secara deskriptif untuk mengidentifikasi praktik MSDM dan pengaruhnya terhadap daya saing organisasi. Hasil Penelitian: Hasil penelitian menunjukkan bahwa praktik MSDM pada UMKM masih bersifat informal dan terintegrasi dalam aktivitas operasional sehari-hari. Rekrutmen dilakukan berdasarkan hubungan personal, sedangkan pengembangan karyawan dilakukan melalui pembelajaran langsung di tempat kerja. Manajemen kinerja diterapkan melalui pengawasan langsung dan umpan balik verbal, sementara motivasi kerja didukung oleh fleksibilitas kerja dan insentif informal. Praktik tersebut berkontribusi terhadap produktivitas, kemampuan adaptasi, dan kualitas kerja karyawan. Daya saing UMKM tercermin dari loyalitas pelanggan, inovasi produk, dan perluasan pasar melalui platform digital.Rekomendasi dan Kebaruan: Penelitian ini menunjukkan bahwa praktik MSDM informal yang efektif mampu memperkuat daya saing UMKM. Kebaruan penelitian terletak pada analisis kontekstual mengenai strategi MSDM yang adaptif dan berkelanjutan pada UMKM pedesaan di era digital.
Dampak Literasi Digital, Kreativitas Digital, dan Media Sosial terhadap Minat Wirausaha: Kajian Empiris Mahasiswa Ihsanuddin Hasbi Al-ghifari; Fikri Fahru Roji; Dwi Nurhayati
AKTIVA: Journal of Accountancy and Management Vol. 4 No. 2 (2026): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v4i2.6515

Abstract

Research Purpose: Driven by the urgency to mitigate educated unemployment in non-metropolitan areas, this study aims to analyze the effect of digital literacy, digital creativity, and social media usage on the entrepreneurial interest of university students in Garut Regency.Method: This research employed an explanatory quantitative approach using a purposive sampling technique involving 140 active students. Data collection was conducted through the distribution of questionnaires and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method.Research Findings: The results indicate that digital literacy has a positive and significant effect on students' entrepreneurial interest. Conversely, digital creativity and social media usage do not show a significant effect on entrepreneurial interest.Recommendations and Novelty: These findings indicate that the ability to understand and utilize digital information is more crucial than mere technical digital skills in shaping entrepreneurial intention. This study provides practical implications for higher education institutions to strengthen entrepreneurship learning based on digital business practices, positioning digital literacy as a cognitive equalizer to break geographical market barriers and foster financial independence. Tujuan penelitian: Didorong oleh urgensi mitigasi pengangguran terdidik di wilayah non-metropolitan, penelitian ini bertujuan untuk menganalisis pengaruh literasi digital, kreativitas digital, dan penggunaan media sosial terhadap minat berwirausaha mahasiswa di Kabupaten Garut.Metode: Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan teknik purposive sampling terhadap 140 mahasiswa aktif. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dianalisis menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM).Temuan penelitian: Hasil penelitian menunjukkan bahwa literasi digital berpengaruh positif dan signifikan terhadap minat berwirausaha mahasiswa. Sebaliknya, kreativitas digital dan penggunaan media sosial tidak menunjukkan pengaruh yang signifikan terhadap minat berwirausaha.Kontribusi: Temuan ini mengindikasikan bahwa kemampuan analitis dalam memahami dan memanfaatkan informasi digital jauh lebih krusial dibandingkan sekadar penguasaan keterampilan teknis dalam membentuk intensi kewirausahaan. Penelitian ini memberikan implikasi praktis bagi perguruan tinggi untuk merekonstruksi pembelajaran kewirausahaan dengan memosisikan literasi digital sebagai modal kognitif guna menembus keterbatasan geografis dan membangun kemandirian finansial mahasiswa.

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