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Jurnal Akuntansi Indonesia
Published by Universitas Islam Sultan Agung
ISSN : : 02166747     EISSN : 26559552     DOI : http://dx.doi.org/10.30659/jai
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems.
Arjuna Subject : -
Articles 172 Documents
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Indonesian Capital Market Reactions Post Covid 19 Pandemic To National Political Events (Event Study on LQ45 Shares for the Period Before the 2024 Presidential Election) Grace Loupatty, Linda; Nidia Soepriadi, Dewi; Sari Lewaru, Trisna; Piterson Radjawane, Eric
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.81-116

Abstract

The aim of this research is to test and analyze whether there is a difference in the average abnormal return and average trading volume activity before and after the announcement of the determination of the 2024-2029 Indonesian Presidential Candidate pair on the LQ 45 index shares. The research was conducted at the IDX on shares of the LQ45 issuer. so the sample is 45 companies. This research is event research with a quantitative approach. The data used in this research is secondary data, namely in the form of annual reports of companies listed on the Indonesia Stock Exchange (BEI) in the LQ45 Index category during the event period or window event period. The event date is 13 November 2023. And the event window is from 02 November 2023 to 22 November 2023. This study uses the Paired Sample t-Test to test whether there is a difference in the average abnormal return and average trading volume activity before and after the event . Announcement of the Determination of Candidate Pairs for President of the Republic of Indonesia 2024-2029, with a significance level of a= 5%. The research results show that there is no difference in the Average Abnormal Return and Average Trading Volume before and after the announcement of the determination of the 2024-2029 Presidential Candidates on the LQ 4 index shares.
Tax Avoidance Memediasi Pengambilalihan Aset dan Struktur Kepemilikan Perusahaan Purnamasari, Verina; Nugrahini, Dian Essa; Alfian, Ahmad Hijri
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.1-16

Abstract

ABSTRACT This study aims to analyze and obtain empirical evidence of tax avoidance mediating asset acquisition and company ownership. The sample in this study uses secondary data from company annual reports on the Islamic stock index, namely companies that are consistently listed on the Jakarta Islamic Index (JII) in 2021-2022. This study used a purposive sampling method which produced a total of 48 data. The research hypothesis was tested using the Ordinary Least Squares Regression method with the Eviews 12 application. The results showed that institutional ownership (KI) and managerial ownership (KM) had no effect on tax avoidance (TA). Meanwhile, public ownership (KP) has a significant negative effect on TA. KI has no significant effect on tunneling, while KM, KP and TA have a significant negative effect on tunneling. TA does not mediate the effect of KI, KM, and KP on tunneling.Keywords: managerial ownership, institutional ownership, public ownership, tax avoidance, tunneling. ABSTRAKPenelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tax avoidance memediasi pengambilalihan aset (tunneling) dan kepemilikan perusahaan. Sampel pada penelitian ini menggunakan data sekunder dari laporan tahunan perusahaan pada indeks saham syariah yaitu perusahaan yang secara konsisten terdaftar di Jakarta Islamic Index (JII)  pada tahun 2021-2022. Penelitian ini menggunakan metode purposive sampling yang menghasilkan data sejumlah 48 data. Hipotesis penelitian diuji dengan menggunakan metode Regresi Ordinary Least Squares dengan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa kepemilikan institusional (KI) dan kepemilikan manajerial (KM) tidak berpengaruh terhadap tax avoidance (TA). Sedangkan kepemilikan publik (KP) berpengaruh negatif signifikan terhadap TA. KI tidak berpengaruh signifikan terhadap tunneling, sedangkan KM, KP dan TA berpengaruh negatif signifikan terhadap tunneling. TA tidak menjadi mediasi pengaruh KI, KM, dan KP terhadap tunneling.Kata kunci: kepemilikan manajerial, kepemilikan institusional, kepemilikan publik, tax avoidance, tunneling.
Penyalahgunaan Aset di Sektor Publik Permata Putri, Erlinda Ramadhani; Ratmono, Dwi
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.105-114

Abstract

This research aims to examine the influence of stimulus, capability, opportunity, and rationalization on asset referrals in the workplace. The object of this research is goods management within the Regional Government of Central Java Province. The respondents for this research were 209 employees who competed as goods handlers in the workplace (Regional Government Organizations). Data collection techniques used purposive sampling and distributed questionnaires via Google Forms. The data obtained was analysed using Partial Least Square (PLS). The research results show that stimulus, capability, and opportunity significantly affect asset protection in the workplace. In contrast, rationalization has no significant effect on asset protection in the workplace.Keywords: stimulus, capability, opportunity, rationalization, assets misappropriationABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh stimulus, capability, opportunity dan rationalization, terhadap penyalahgunaan aset di tempat kerja. Adapun obyek penelian ini adalah pengurus barang di lingkup Pemerintah Daerah Provinsi Jawa Tengah. Repsonden penelitian ini sebayak 209 pegawai yang bertanggungjawab sebagai pengurus barang di tempat kerja (Organisasi Pemerintah Daerah). Teknik pengumpulan data menggunakan purposive sampling dan distribusi kuesioner melalui google form. Data yang yang diperoleh dianalisis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa stimulus, capability dan opportunity berpengaruh signifikan terhadap penyalahgunaan aset ditempat kerja, sedangkan rationalization tidak berpengaruh signifikan terhadap penyalahgunaan aset ditempat kerja.Kata kunci: stimulus, capability, opportunity, rationalization, penyalahgunaan aset
Pengaruh Tata Kelola Desa Terhadap Kualitas Pelayanan Publik dengan Komitmen Organisasi Sebagai Variabel Moderasi Fahrina, Aufa Naili; Amalia, Firda Ayu
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.43 - 53

Abstract

ABSTRACTThis study aims to determine the effect between village governance on the quality of public services through community perspective with organizational commitment as a moderating variable (Study on Candiwates Village, Prigen District, Pasuruan Regency). Thisis because in society there are differences between what is perceived by the village government dan the community. The population used was the Candiwates community with a research sample of 82 people. The sampling technique used was a purposive sampling technique and used outer and inner model tests. The results of this study indicate that village governance simultaneously affects the quality of public services with a hypothesis test statistical value of 6.928. this means that the condition of public services perceived by respondents (the community) is fairly good. Meanwhile, village governance on public service quality cannot be moderated by organizational commitment due to the lack of strong governance variables in Candiwates Village. The statistical value in the hypothesis test shows only 0.687 and the P value is red. However, partially the organizational commitment variable can affect the quality of public services with a hypothesis test statistical value of 11.286. the desired contribution in this research includes several important aspects that aim to improve village governance and ultimately improve the welfare and quality of services to the community with potential contributions such as, analysis and evaluation of village regulatory systems, development of good governance models and village resource management.Keywords: Village Governance, Public Service, Organizational Commitment ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh antara tata kelola desa terhadap kualitas pelayanan publik melalui perspektif masyarakat dengan komitmen organisasi sebagai variabel moderasi (Studi pada Desa Candiwates, Kecamatan Prigen, Kabupaten Pasuruan). Hal ini dikarenakan dalam masyarakat terdapat perbedaan antara yang dirasakan oleh pihak pemerintah desa dan masyarakat. Populasi yang digunakan adalah masyarakat Candiwates dengan sampel penelitian berjumlah 82 orang. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling serta menggunakan uji outer dan inner model. Hasil penelitian ini menunjukkan bahwa tata kelola desa berpengaruh secara simultan terhadap kualitas pelayanan publik dengan nilai statistik uji hipotesis sebesar 6.928. Artinya kondisi layanan publik yang dirasakan oleh responden (masyarakat) adalah terbilang baik. Sementara itu tata kelola desa terhadap kualitas pelayanan publik tidak dapat dimoderasi oleh komitmen organisasi karena kurang kuatnya variabel tata kelola pada Desa Candiwates. Nilai statistik pada uji hipotesis menunjukkan hanya sebesar 0.687 dan nilai P berwarna merah. Namun secara parsial komitmen organsiasi dapat bepengaruh terhadap kualitas pelayanan publik dengan nilai statistik uji hipotesis 11.286. Kontribusi yang dinginkan dalam penelitian ini mencakup beberapa aspek penting yang bertujuan untuk meningkatkan tata kelola pemerintahan desa dan pada akhirnya meningkatkan kesejahteraan dan kualitas pelayanan kepada masyarakat dengan potensi kontribusi seperti, analisis dan evaluasi sistem aturan desa, pengembangan model good governance dan pengelolaan sumber daya desa.Kata Kunci: Tata Kelola, Pelayanan Publik, Komitmen Organsasi
Exploring the Relationship between Financial and Macroeconomic Factors with Manufacturing Stock Prices Mubarok, Faizul; Indasaputry, Erliana; Shofia, Shofia; Sepviani, Aulia
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.160 - 173

Abstract

ABSTRACTStock is a promising investment option for investors, encouraging the need for an in-depth understanding of the impact of internal and external factors on share price movements. This research aims to analyze the influence of liquidity, profitability, inflation, and exchange rates on stock prices in the manufacturing sector. With a quantitative approach, the research uses secondary data. It applies a purposive sampling method to select a sample of manufacturing companies that meet the criteria for being listed companies on the Indonesia Stock Exchange during the 2018-2023 period by applying the Fixed Effect Model. The analysis was carried out using the Fixed Effect Model (FEM) in selecting the best model where FEM takes into account time-invariant heterogeneity across companies, effectively controlling for unobserved variables that differ between companies but remain constant over time. The research results show that profitability and inflation have a significant influence on stock price movements, while liquidity and exchange rates do not have a significant influence. The implications of these findings provide a deeper look into the factors influencing share prices in the manufacturing sector, contributing to a better understanding of investment decision-making.
Pengaruh Biaya Kualitas Terhadap Profitibalitias Pada PT Cahaya Saga Utama Fithyatulhaq, Fithyatulhaq; Sangkala, Masnawaty; Azis, Fajriani
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.174 - 191

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Biaya Kualitas Terhadap Profitabilitas pada PT. Cahaya Saga Utama. Variabel penelitian ini adalah: (1) Profitabilitas (Y), yang diukur dengan menggunakan Net Profit Margin (NPM) dan (2) Biaya Kualitas sebagai variabel bebas (X) yang diukur dengan total dari biaya pencegahan, penilaian, kegagalan internal dan kegagalan eksternal. Populasi penelitian ini adalah laporan keuangan PT. Cahaya Saga Utama, sedangkan sampel dalam penelitian ini adalah laporan laba rugi periode bulan selama tahun 2020-2022 yaitu 36 sampel. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi dan wawancara. Analisis data dilakukan dengan analisis regresi linear sederhana, uji normalitas, dan uji t. Hasil penelitian ini menunjukkan bahwa Biaya Kualitas berpengaruh signifikan negatif terhadap Profitabilitas pada PT. Cahaya Saga Utama. 
Pengaruh Financial Distress dan Profitabilitas terhadap Accounting Prudence pada Perusahaan Subsektor Konstruksi Bangunan Frianto, Frianto; Haritsar, Yosar; Rosediana, Ranny
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.192 - 206

Abstract

Abstract Financial reports reflect the company's performance. The information contained in it is used by interested parties as a basis for decision making. Accounting principles require that losses be recorded as quickly as possible, while profits only when realized. This research aims to understand the influence of financial distres and profitabilty on the principle of prudent accounting. The population of this study is all construction subsector companies listed on the Indonesia Stock Exchange from 2019 to 2022. Data was collected from company financial reports taken from the official website of the Indonesia Stock Exchange. The research method used was quantitative, with purposive sampling selecting 15 companies from 25 companies that existed during that period. Multiple linear regression analysis was carried out using SPSS version 25 with a significance level of 5%. The research results show that partialy, financial distres has a positive but not significant efect on prudent acounting. Meanwhile, profitability has a negative and significant efect on acounting prudence. Simultaneously, financial distress and profitability have a significant influence on accounting prudent.Keywords: accounting prudence, financial distress, profitability AbstrakLaporan keuangan mencerminkan performa perusahaan. Informasi di dalamnya digunakan oleh pihak-pihak berkepentingan sebagai dasar pengambilan keputusan. Prinsip akuntansi mewajibkan kerugian dicatat secepat mungkin, sementara keuntungan hanya saat direalisasikan. Penelitian ini bertujuan untuk memahami pengaruh financial distress dan profitabilitas terhadap prinsip kehati-hatian akuntansi. Populasi studi ini adalah semua perusahaan subsektor konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2022. Data dikumpulkan dari laporan keuangan perusahaan yang diambil dari situs resmi Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah kuantitatif, dengan pengambilan sampel purposif yang memilih 15 perusahaan dari 25 perusahaan yang ada selama periode tersebut. Analisis regresi linier berganda dilakukan menggunakan SPSS versi 25 dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa secara parsial, financial distress berpengaruh positif tetapi tidak signifikan terhadap kehati-hatian akuntansi. Sementara itu, profitabilitas berpengaruh negatif dan signifikan terhadap kehati-hatian akuntansi. Secara simultan, financial distress dan profitabilitas memiliki pengaruh signifikan terhadap kehati-hatian akuntansi.Keywords: kehati-hatian akuntansi, kesulitan keuangan, profitabilitas
Model Development for Measuring and Analyzing Green Accounting Activities Using Factor Analysis Kartikasari, Lisa; Nugrahini, Dian Essa
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.27-36

Abstract

One of Corporate social responsibilities to the environment is by disclosing environmental information as a result of industrial activities or their business. It covers a clear figure of a company to combine cost and environmental benefits in economic decision making reflected in the implementation of green accounting. The purpose of this study is to establish indicators and constructs of green accounting activities by identifying environmental activities grouped into the green support, appraisal, internal failure activities, external failure activities and hidden activities. The population in this research is manufacturing companies in the Central Java province which is administered by purposive sampling technique. It is obtained a sample of 43 companies. Then, the data are analyzed by using factor analysis in order to establish and construct appropriate indicators for green accounting.The findings show that 21 selected indicators with five constructs of green accounting activities. Five constructs with the respective variables as follows: green support activities with six indicators, green appraisal activities with four indicators, green internal failure activities with five indicators, green external failure activities with three indicators and green hidden constructs activities with three indicators. ABSTRAKSalah satu tanggung jawab sosial Perusahaan terhadap lingkungan hidup adalah dengan mengungkapkan informasi lingkungan hidup sebagai akibat dari kegiatan industri atau usaha. Hal ini mencakup gambaran jelas suatu perusahaan dalam menggabungkan biaya dan manfaat lingkungan dalam pengambilan keputusan ekonomi yang tercermin dalam penerapan green accounting. Tujuan dari penelitian ini adalah untuk menetapkan indikator dan konstruksi aktivitas green accounting dengan mengidentifikasi aktivitas lingkungan yang dikelompokkan menjadi aktivitas green support, appraisal, internal failure activities, external failure activities dan hidden activities. Populasi dalam penelitian ini adalah perusahaan manufaktur di provinsi Jawa Tengah yang diambil dengan teknik purposive sampling. Diperoleh sampel sebanyak 43 perusahaan. Kemudian, data tersebut dianalisis dengan menggunakan analisis faktor untuk menetapkan dan menyusun indikator-indikator yang sesuai untuk green accounting. Temuan menunjukkan bahwa 21 indikator terpilih dengan lima konstruk kegiatan green accounting. Lima konstruk dengan masing-masing variabel sebagai berikut: aktivitas green support dengan enam indikator, aktivitas green appraisal dengan empat indikator, internal failure activities dengan lima indikator, external failure dengan tiga indikator, dan hidden activities dengan tiga indikator.
Optimalisasi Kinerja UMKM di Kota Tegal melalui E-Commerce dan Sistem Informasi Akuntansi Hermayanti, Ardina Wuri; Saputro, Ilham Fajar Eko; Sulistiawan, Heru
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.1-9

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-commerce dan sistem informasi akuntansi terhadap kinerja UMKM sektor makanan dan minuman di Kota Tegal. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan perangkat lunak SPSS versi 25 melalui analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, penggunaan e-commerce dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja UMKM. Secara simultan, kedua variabel independen tersebut juga memiliki pengaruh positif signifikan terhadap kinerja UMKM. Temuan ini menunjukkan bahwa pengadopsian teknologi e-commerce dan penerapan sistem informasi akuntansi yang efektif dapat meningkatkan efisiensi operasional dan produktivitas UMKM. Dengan demikian, hasil penelitian ini memberikan implikasi penting bagi pemerintah daerah dan pelaku UMKM untuk memaksimalkan pemanfaatan teknologi dalam pengelolaan bisnis. Penelitian ini diharapkan dapat menjadi dasar dalam perumusan kebijakan dan pelatihan bagi UMKM, serta memperluas wawasan akademisi terkait strategi pengembangan kinerja UMKM berbasis teknologi.Kata Kunci: Kinerja UMKM, E-commerce, SIA Abstract This study aims to analyze the influence of e-commerce adoption and accounting information systems on the performance of SMEs in the food and beverage sector in Tegal City. A quantitative approach was employed, distributing questionnaires to 100 respondents selected using purposive sampling. Data were analyzed using SPSS version 25 through multiple linear regression analysis. The results indicate that both e-commerce adoption and accounting information systems have a positive and significant impact on SME performance individually. Simultaneously, these two independent variables also demonstrate a significant positive influence on SME performance. These findings suggest that leveraging e-commerce technology and effectively implementing accounting information systems can enhance operational efficiency and productivity for SMEs. Consequently, this research provides important implications for local governments and SME operators to optimize technology utilization in business management. The study is expected to serve as a basis for policy formulation and training for SMEs, as well as broaden academic insights into technology-based SME performance development strategies.Keywords:  SME Performance, Accounting Information System and E-commerce.
Optimizing Business Success: The Role of Accounting Information, Business Capital Management, and Response To Environmental Uncertainty Rosalina, Rita; Shodiq, Muhammad Ja’far; Shabihah, Khansa
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.10-26

Abstract

ABSTRACT This study tests and analyzes the effect of accounting information, working capital management, and environmental uncertainty on business success. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study consisted of owners or managers of micro, small, and medium enterprises (MSMEs) in Central Java, with a sample size of 405 respondents. The sampling technique used was non-random sampling with a purposive sampling method. Data analysis in this study used multiple linear regression. The results of this study indicate that the use of accounting information, working capital management, and environmental uncertainty have a positive and significant effect on business success. This study contributes theoretically by enriching the literature on business success factors and becoming a reference for further research. These findings help MSMEs manage their businesses and encourage government and financial institution support to increase business competitiveness.Keywords: The Use of Accounting Information, Business Capital Management, Environmental Uncertainty ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh penggunaan informasi akuntansi, manajeman modal usaha, dan ketidakpastian lingkungan terhadap keberhasilan usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Populasi dalam penelitian ini adalah pemilik atau pengelola usaha mikro, kecil, dan menengah (UMKM) di Jawa Tengah dengan jumlah sampel sebanyak 405 responden. Teknik pengambilan sampel yang digunakan adalah non random sampling dengan metode purposive sampling. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa penggunaan informasi akuntansi, manajeman modal kerja, dan ketidakpastian lingkungan berpengaruh positif dan signifikan terhadap keberhasilan usaha. Penelitian ini berkontribusi secara teoritis dengan memperkaya literatur terkait faktor keberhasilan usaha dan menjadi referensi penelitian lanjutan. Praktisnya, temuan ini membantu UMKM dalam mengelola bisnis serta mendorong dukungan pemerintah dan lembaga keuangan untuk meningkatkan daya saing usaha. Kata Kunci: Penggunaan Informasi Akuntansi, Pengelolaan Modal Usaha, Ketidakpastian Lingkungan

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