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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 549 Documents
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Determinasi Kinerja Manajerial: Studi Kasus pada PT Surya Donggala Jaya Delisya Dwi Lestari Ambatoding; Rahayu Indriasari; Nina Yusnita Yamin; Rahma Masdar
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3263

Abstract

Organizational effectiveness is highly dependent on how internal systems are designed to support decision-making. This study aims to analyze the influence of Management Information Systems, Total Quality Management, Reward Systems, and Performance Measurement Systems on managerial performance. Using a quantitative approach, this study conducted a survey involving 32 managers and managerial staff at PT Surya Donggala Jaya as respondents. Multiple linear regression analysis was employed using SPSS 25.0 software as the analytical tool. The results of the analysis indicate that simultaneously, Management Information Systems (MIS), Total Quality Management (TQM), Reward Systems, and Performance Measurement Systems have a positive and significant effect on improving managerial performance. However, partially, Management Information Systems and Reward Systems show a negative but insignificant effect. Likewise, the Performance Measurement System demonstrates a positive but insignificant effect. Meanwhile, Total Quality Management has a positive and significant influence on managerial performance. These findings indicate that a commitment to quality serves as the primary driver of work effectiveness. However, information systems and reward structures are not yet aligned with managerial needs, thus requiring further evaluation. The findings of this study can serve as a reference for management in reforming internal policies and ensuring that systems are not merely administrative procedures, but also instruments for enhancing human resource capacity and achieving sustainable organizational growth.
Analisis Pemahaman Akuntansi dan Persepsi Pelaku UMKM dalam Penyusunan Laporan Keuangan berdasarkan SAK EMKM: Studi Pabrik Opak Sugito Prames Wary Tri Wulandari; Nur Ahmadi Bi Rahmani; Juliana Nasution
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3264

Abstract

This paper explores how Micro, Small, and Medium-Sized Enterprises (MSMEs) at the Sugito Opak Factory implement accounting practices, particularly in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). MSMEs play an important role in supporting local economic growth; however, many still experience difficulties in maintaining proper financial records and preparing standardized financial reports. This research employed a qualitative case study approach to gain an in-depth understanding of accounting practices within the business. Data were collected through observation, interviews, and documentation. The findings reveal that the accounting practices currently applied are still limited to simple cash inflow and cash outflow recording and have not yet followed the complete stages of the accounting cycle. Consequently, important accounting concepts such as business entity separation, accrual basis accounting, and the measurement of financial statement elements have not been implemented adequately. Although business owners acknowledge the benefits of financial statements for business management and decision-making, many perceive the preparation process as complicated and less urgent compared to operational activities. As a result, essential financial reports, including the statement of financial position, income statement, and notes to the financial statements, have not been prepared in accordance with SAK EMKM. These findings indicate a gap between accounting standards and their practical implementation, highlighting the need for more accessible guidance and continuous assistance to support MSMEs in adopting SAK EMKM effectively.
Pengaruh Kemandirian Fiskal dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah dengan Rasio Keserasian Belanja sebagai Variabel Intervening Daud Ruranto Buntulabi; I Putu Pari Sutrisna; Kristin Natalia Ingkiriwang; Ernawaty Usman; Sugianto Sugianto; Rahmi Syafitri
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3265

Abstract

. This study aims to examine the effects of fiscal autonomy and capital expenditure on the financial performance of local governments, with the expenditure consistency ratio as an intervening variable. The study employs a quantitative approach using an explanatory research design. The research data consists of secondary data obtained from the Central Statistics Agency (BPS) for the period 2021–2022. Data analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) with the assistance of the WarpPLS software. The results indicate that fiscal autonomy and capital expenditure have a positive and significant effect on the expenditure consistency ratio. Furthermore, both variables were also found to have a positive and significant effect on local government financial performance. Conversely, the expenditure consistency ratio has a negative and significant effect on local government financial performance. These findings suggest that the balance of local government expenditure structure does not necessarily reflect the effectiveness and efficiency of local financial management. This study also demonstrates that the expenditure balance ratio mediates the effects of fiscal autonomy and capital expenditure on local government financial performance through a partial mediation mechanism that tends to weaken these relationships. Thus, improvements in local government financial performance are influenced not only by fiscal capacity and the magnitude of expenditure allocations but also by the quality of budget management.
Pengaruh Korean Brand Ambassador, Fanatisme, dan Fear of Missing Out (FOMO) terhadap Keputusan Pembelian Produk Kolaborasi K-pop Jessica Novianti; Lussia Mariesti Andriany
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3266

Abstract

This study aims to analyze the influence of Korean brand ambassadors, fanaticism, and the Fear of Missing Out (FOMO) on purchasing decisions regarding K-pop collaboration products. A quantitative approach was adopted, utilizing a survey method involving 112 K-pop fans. Data were collected via Likert-scale questionnaires and analyzed using multiple linear regression with the aid of SPSS. The findings reveal that, individually, Korean brand ambassadors (t = 4.664; sig. 0.000), fanaticism (t = 4.287; sig. 0.000), and FOMO (t = 4.122; sig. 0.000) have a positive and significant impact on purchasing decisions. Simultaneously, the three variables also exert a significant influence (F = 16.933; sig. 0.000), with a coefficient of determination of 30.1%. These results indicate that marketing, emotional, and psychological factors play a crucial role in driving purchasing decisions for K-pop collaboration products.
Carbon Tax, ESG and Green Economic Transition: A Literature Review Veronica Puspita Sari; R. Ricky Agusiady; Fitriana Fitriana
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3268

Abstract

This study aims to examine the relationship between carbon taxation, Environmental, Social, and Governance (ESG) practices, and green economic transition through a semi-systematic literature review approach. The study employed secondary data obtained from Scopus-indexed publications collected using the Publish or Perish software during the 2023–2026 period. Using the keywords “carbon tax,” “green economy,” and “ESG,” the study identified 18 articles, of which 15 core articles were selected for analysis based on relevance and thematic suitability. The findings indicate that carbon taxation has evolved beyond a fiscal instrument into a strategic mechanism supporting low-carbon economic transformation, green innovation, and sustainability governance. ESG practices were also found to play an important role in improving corporate environmental accountability, stakeholder legitimacy, and sustainable business transformation. Furthermore, green innovation and sustainable finance were identified as important supporting components for accelerating green economic transition. However, several challenges remain, including greenwashing practices, regulatory inconsistency, industrial resistance, and technological limitations. This study contributes to the sustainability governance literature by integrating carbon taxation, ESG practices, and green economic transition into a comprehensive conceptual framework and providing future research directions related to climate governance and sustainable economic transformation.
Prospek Penghasilan dan Employability Lokal terhadap Keputusan dan Keberlanjutan Migrasi Kerja Remaja Desa Loyok ke Malaysia Muhammad Habib Amar; Huzain Jailani; Baiq Yuliana Rizkiwati
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3269

Abstract

This study examines the influence of income prospects and local employment opportunities on the decisions and sustainability of labor migration by adolescents from Loyok Village to Malaysia. The approach used in this study is a quantitative approach with an explanatory design, while the study population consists of 376 adolescents from Loyok Village who work in Malaysia; the study sample was determined using purposive sampling, comprising 100 respondents. Data collection was conducted through the distribution of a Likert-scale questionnaire that had been tested for validity and reliability, ensuring the instrument’s suitability for the study. The data were analyzed using techniques including multiple linear regression and t-tests to determine partial effects, as well as F-tests to assess simultaneous effects among variables. Based on the research results, it was found that income prospects significantly influence labor migration decisions, as indicated by a calculated t-value of 3.990 and a significance level of less than 0.05. Local employability also significantly influences both the decision to migrate for work and the sustainability of labor migration, with calculated t-values of 4.221 and 4.285, respectively, and a significance level of less than 0.05. Simultaneously, income prospects and local employability showed a significant influence on migration decisions with a calculated F-value of 25.228, as well as on the sustainability of migration with a calculated F-value of 12.018; both values were greater than the critical F-value. These findings underscore the importance of enhancing the competencies of the young workforce and expanding local job opportunities to reduce rural youth’s reliance on labor migration abroad.
Sustainability Disclosure dan Carbon Risk terhadap Nilai Perusahaan Pertambangan dan Energi Ayunda Fransis Octavia; Rida Perwita Sari
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3270

Abstract

This study examines the effect of carbon risk and sustainability disclosure on firm value in mining and energy companies listed on the Indonesia Stock Exchange during 2020–2024. Firm value is measured using Tobin’s Q, sustainability disclosure is measured using the Global Reporting Initiative (GRI) disclosure index, while carbon risk is proxied by carbon emission intensity. This study uses secondary data obtained from annual reports and sustainability reports. The sampling technique used purposive sampling and resulted in 11 companies with 55 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics. The results show that sustainability disclosure has a negative and significant effect on firm value. Carbon risk also has a negative and significant effect on firm value. Meanwhile, environmental performance proxied by PROPER is unable to moderate the relationship between sustainability disclosure, carbon risk, and firm value. These findings indicate that investors still perceive sustainability activities and carbon exposure as factors that may increase company costs and business risks in the short term.
Mapping of Productive Waqf Business Model Based on Business Model Canvas at RYDHA Foundation Abdul Latif; Arif Imam Suroso; Imam Teguh Saptono
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3271

Abstract

Productive waqf can support social, educational, economic, health, humanitarian, and da'wah initiatives. The institutional management of productive waqf necessitates a thorough understanding of the business model to effectively target, sustain, and optimise social benefits. The Business Model Canvas is employed to delineate the profitable waqf business model of the RYDHA Foundation. This qualitative case study employs a specific methodology. Institutional records and comprehensive foundation management interviews yielded data. The analysis utilised nine areas of the Business Model Canvas: Customer Segments, Value Propositions, Channels, Customer Relationships, Revenue Streams, Key Resources, Key Activities, Key Partnerships, and Cost Structure. The RYDHA Foundation's business strategy, as per the study, is predicated on waqif and donor connections, socio-religious principles, communication and collection methods, income sources, primary resources, core activities, collaborations, and cost structures. The RYDHA Foundation operates as a socio-religious, belief-driven organization that generates social value through sustained engagement with waqif, donors, partners, and the community. Waqf institutions create, provide, and sustain social value through effective waqf management utilising the Business Model Canvas.
Pengaruh Media Sosial dan Niat Gen-Z terhadap Pengambilan Keputusan Investasi Produk Cicilan Emas: Studi Kasus Pegadaian Syariah Cabang Blauran Alya Vernanda; Maryam Bte Badrul Munir
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3272

Abstract

In 2024, Indonesia had more than 220 million social media users, about 80% of population, supported by strong digital infrastructure including 5G/4G/LTE coverage in Surabaya’s 153 urban villages. This condition drives Gen-Z behavioral change in accessing information and investment decision-making. Gold is a popular investment instrument due to its stability and safety, attracting Gen-Z as a tech-savvy generation using social media for information and transactions. This study analyzes the influence of social media and Gen-Z intention on gold installment investment decisions at Pegadaian Syariah Blauran using a quantitative survey method. Data were analyzed using multiple linear regression with SPSS. Results show social media and Gen-Z intention each have positive significant effects, both simultaneously influencing gold installment investment decisions. Findings indicate effective social media use and strong investment intention improve Sharia financial product investment decisions among Gen-Z and support future financial planning, suggesting Pegadaian Syariah should strengthen digital marketing and investment education strategies particularly to optimize Gen-Z engagement and enhance sustainable Islamic investment literacy in the digital economy era in Indonesia through targeted communication and continuous financial education programs implementation support.
Analisis Harga Pokok Produksi Tandan Buah Segar (TBS) pada Kebun Pengarungan PT.Asam Jawa Kabupaten Labuhanbatu Selatan Restu Hasibuan; Febriana Roosmawati; Tifany Zia Aznur
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3273

Abstract

The Cost of Goods Sold (COGS) of Fresh Fruit Bunches (FFB) at the Pengarungan Plantation of PT. Asam Jawa, South Labuhanbatu Regency in 2022–2024. This study was conducted to determine the components of production costs, the total cost of production, and the comparison between the Work Plan and Budget (RKAP) and the realization of FFB production costs. The research method used is a qualitative descriptive method with data collection through observation, interviews, documentation, and company report data. The data used are primary and secondary data including the RKAP report, realized production costs, and FFB production data for 2022–2024. The results show that the components of production costs consist of direct costs, namely maintenance costs, fertilization costs, and harvesting costs, as well as indirect costs, namely administrative and general costs, asset maintenance costs, and fixed asset costs. Total production costs in 2022 were Rp35,194,845,584, or 103.66% of the RKAP, in 2023 they were Rp37,332,867,348, or 92.52% of the RKAP, and in 2024 they were Rp37,271,435,376, or 89.66% of the RKAP. In general, the company has been able to achieve production cost efficiency, especially in fertilizer costs, harvest costs, and asset maintenance costs. However, wasteful costs were still found in certain components, requiring more optimal cost evaluation and control to continue to improve the company's efficiency and profitability.

Page 51 of 55 | Total Record : 549

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