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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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Pengaruh Penerapan Peraturan Pemerintah No.23, Self Assessment System, Dan Laba Penghasilan terhadap Kepatuhan Wajib Pajak UMKM di Kota Pontianak Yasmin Defi Izaty; Sari Rusmita; Syarbini Ikhsan
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3301

Abstract

This study aims to analyze the effect of the implementation of Government Regulation No. 23 of 2018, the Self Assessment System, and income profit on MSME taxpayer compliance in Pontianak City. The study employed a quantitative approach using primary data collected through questionnaires distributed to 153 MSME owners selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS, including validity, reliability, classical assumption, t-test, F-test, and coefficient of determination analyses. The findings indicate that the implementation of Government Regulation No. 23 of 2018, the Self Assessment System, and income profit have positive and significant effects on MSME taxpayer compliance, both partially and simultaneously. Among these variables, income profit was identified as the most dominant factor affecting taxpayer compliance. These findings suggest that better tax regulations, effective implementation of the self-assessment system, and improved business profitability encourage higher compliance among MSME taxpayers. This study concludes that tax policies, taxation systems, and taxpayers' economic conditions play important roles in strengthening taxpayer compliance and supporting sustainable tax revenue growth in Pontianak City.
Paradoks Fleksibilitas Kerja dan Work Life Balance terhadap Kinerja Pekerja Remote di Kota Tier 2: Eksplorasi Peran Mediasi Motivasi Kerja Audy Nurfadhly; Sulistiowati Sulistiowati; Ilzar Daud
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3302

Abstract

This study aims to analyze the paradoxical relationship between work flexibility, work-life balance, work motivation, and the performance of remote workers in Pontianak, a representative tier-2 city. Drawing on the Self-Determination Theory framework, this study posits work motivation as a mediator that transforms flexibility and work-life balance into actual performance. The method used is quantitative, employing the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The sample consisted of 102 digital creative workers in Pontianak City who had been working remotely for at least six months. The test results revealed that work flexibility has a significant negative effect on work-life balance due to the phenomenon of boundary blurring. Regarding direct effects, work flexibility and work-life balance were found to have no significant effect on performance. However, work flexibility and work-life balance have a significant positive effect on work motivation. Furthermore, work motivation has a significant effect on performance. Mediation analysis confirmed that work motivation acts as a full mediator in the relationship between work flexibility and work-life balance on performance. These findings underscore that without strong intrinsic motivation, providing work flexibility and work-life balance is insufficient to improve the performance of remote workers in the gig economy ecosystem, particularly in developing cities in Indonesia.
Pemetaan Tren Publikasi Riset Financial Resilience Tingkat Individu: Sebuah Tinjauan Literatur Sistematis Lina Rosyidah; Indrawati Yuhertiana; Siti Sundari
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3303

Abstract

Financial resilience is a crucial instrument within the behavioral accounting domain that determines an individual's capacity to withstand economic pressures. However, the academic landscape often suffers from conceptual boundary bias due to the commingling of macro-level (organizational) and micro-level (individual) orientations. This study aims to systematically map publication trends while synthesizing the characteristics of financial resilience studies that purely utilize the individual unit of analysis through the lens of the Theory of Planned Behavior (TPB). Employing the Systematic Literature Review (SLR) method integrated with the PRISMA protocol, this study aggregated data from the Scopus and Google Scholar databases within the publication range of 2021 to 2026. Out of 500 initially identified articles, a multi-stage screening process yielded 33 final articles that met the comprehensive eligibility criteria. The bibliometric mapping results based on Overlay Visualization in VOSviewer demonstrate an evolution of research trends moving from the establishment of early behavioral cognitive foundations (financial literacy and age demographic factors) toward the peak of cutting-edge contemporary trends, namely the individual financial resilience construct, which specifically captures the interconnectedness among young adults, small entrepreneurs, wellbeing, financial well-being, and mental health conditions. These findings confirm that daily personal financial resilience is not merely shaped by financial cognitive intelligence (the attitude pillar) but is highly driven by the power of self-control as an actualization of the perceived behavioral control pillar to suppress consumption bias in the digital era.
The Influence of Leverage, Profitability, and Transfer Pricing on Tax Avoidance: The Moderating Role of Economic Policy Uncertainty Aldi Maulana; Wiwik Utami
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3305

Abstract

This study investigates the impact of leverage, profitability, and transfer pricing on tax avoidance, with economic policy uncertainty (EPU) as a moderating variable. This study focuses on multinational companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using a purposive sampling approach, 54 companies were selected as research samples, covering 233 observation data. The hypotheses were tested using eviews software and multiple linear regression models with Moderated Regression Analysis (MRA). Tax avoidance is measured using the Long-Run Cash Effective Tax Rate (LRCETR), which better captures long-term corporate tax behavior. This study uses the moderating variable of economic policy uncertainty to measure the influence of external company variables in moderating internal company variables. profitability has a significant positive effect on tax avoidance. But the leverage and transfer pricing variables do not affect tax avoidance. In addition, the economic policy uncertainty variable cannot moderate the relationship between leverage, profitability and transfer pricing on tax avoidance.
Analisis Pengaruh Green Accounting dan Profitability terhadap Reputasi Perusahan dengan Firm Size sebagai Variabel Moderasi: Studi Empiris Sektor Energi pada BEI 2022-2024 Neha Navila Hawanti; Fitrini Mansur; Dica Lady Silvera
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3306

Abstract

This study aims to analyze the influence of green accounting and profitability on corporate reputation, with firm size as a moderating variable. The independent variables in this study are green accounting and profitability. The dependent variable is corporate reputation, and the moderating variable is firm size. This is a quantitative study using an explanatory research design. The population in this study consists of all energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using purposive sampling, comprising 19 companies. The observation period spans three consecutive years, from 2022 to 2024, resulting in 57 observations.  The data used in this study consists of secondary data obtained from annual reports, sustainability reports, and PROPER scores published by the Ministry of Environment and Forestry (KHLK). The analysis technique employed was panel data regression using the Eviwers 14 software. The results of this study indicate that Green Accounting has a significant effect on Corporate Reputation, while Profitability does not have a significant effect on Corporate Reputation. The moderation test results show that Firm Size is able to moderate the relationship between Green Accounting and Corporate Reputation, while Firm Size is not able to moderate the relationship between Profitability and Corporate Reputation.
Integrasi Akuntansi Lingkungan dan Fungsi Manajemen dalam Pengolahan Limbah Medis di RSUD TC Hillers Maumere Theresa Yuliana Jaeng; Maria Grasella Tunya
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3307

Abstract

Medical waste management, essential for public health and environmental sustainability, is often hindered by systemic challenges and regulatory non-compliance at the operational level. This research is prompted by a management crisis at RSUD dr. T.C. Hillers Maumere, resulting in over 16 tons of accumulated waste due to incinerator failure a situation indicating a breakdown in management functions and internal information systems. The study evaluates the integration of Environmental Management Accounting (EMA), analyzes management performance, and assesses waste processing systems during this crisis. Using a sequential mixed-methods approach, the study examined 2022–2024 audited financial statements, documentation, and data from Focus Group Discussions and interviews. Results reveal that EMA implementation remains partial and reactive. Environmental costs, including IDR 109.7 million in 2024 for crisis-related maintenance, are fragmented and fail to serve as a strategic foundation. Management functions (POAC) exhibited systemic failures, particularly in oversight and strategic planning regarding UKL-UPL licensing risks. These findings underscore the necessity of a structured EMA framework for transparent cost reporting. Furthermore, the study advocates for transforming waste management into a core risk mitigation strategy and strengthening regulatory compliance at the top management level.
Pengaruh Environmental Performance, Firm Size, dan Dewan Komisaris Independen terhadap Nilai Perusahaan Energi 2021 - 2024 Afif Alfac; Willy Sri Yuliandhari
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3308

Abstract

This study aims to analyze the effect of environmental performance, firm size, and independent commissioners on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research uses a descriptive quantitative approach with secondary data obtained from annual reports and IDX data, then analyzed using panel data regression.The results show that, simultaneously, environmental performance, firm size, and independent commissioners affect firm value. However, partially, these three variables do not have a significant effect on firm value. This indicates that in the energy sector, firm value is not only determined by environmental performance, firm size, or the composition of the board of commissioners individually, but also influenced by other factors not examined in this study.Based on these results, it can be concluded that the independent variables in this study explain 72% of the variation in firm value, while the remaining 28% is influenced by other factors outside the model. This research is expected to serve as a reference for companies in improving firm value through more comprehensive strategies, and as a consideration for investors in assessing the prospects of energy sector companies.
Circular Economy Transformation of MSMEs Through the Integration of Green Human Capital and Information Technology: A Resource-Based View Perspective Erna Hendrawati; Mira Pramudianti; Evianah Evianah
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3309

Abstract

Climate change pressures and environmental degradation have driven a paradigm shift from a linear to a circular economy. MSMEs, as a pillar of the Indonesian economy, have great potential in this transformation, but still face limitations in green human resource competence and technology adoption. This study analyses the influence of Green Human Capital (GHC) and Information Technology (IT) on the circular economy transformation of MSMEs, and examines the moderating role of IT in strengthening the GHC-transformation relationship from a Resource-Based View (RBV) perspective. A quantitative approach with explanatory research design was employed, with respondents drawn from MSME actors in East Java selected through purposive sampling. Data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results confirm that GHC positively and significantly influences MSME circular economy transformation, that IT positively and significantly influences it, and that IT strengthens the effect of GHC on circular economy transformation. These findings confirm that the integration of green HR capability and digital infrastructure constitutes a major driver of MSME circular economy transformation, extending RBV toward dynamic capabilities theory. This study contributes to the RBV-based circular economy literature in developing-country MSME contexts, with practical implications for MSME actors and policymakers designing sustainability transformation strategies.
Pengaruh Ukuran Perusahaan, Financial Distress, dan Auditor Switching terhadap Audit Delay dengan Reputasi KAP sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2020-2024 Zulfadila Zulfadila; Nina Febriana Dosinta; Muhsin Muhsin
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3310

Abstract

Audit delays pose a problem for companies listed on the Indonesian Stock Exchange. Audit delays can affect information transparency and reduce investor confidence. This study aims to analyze the effect of firm size, financial distress, and auditor switching on audit delays, with the reputation of the public accounting firm serving as a moderating variable. The research employs a quantitative approach using secondary data obtained from annual report for the 2020-2024 period. The sample consists of 74 companies with a total of 370 observations selected via purposive sampling. The analytical methods used include multiple linear regression ang Moderated Regressions Analysis (MRA). The results indicate that firm size and financial distress have a negative and significant effect on audit delay, whereas auditor switching does not have a significant effect on audit delay. The reputation of the public accounting firm moderates the effect of auditor switching on audit delay but does not moderate the effects of firm size and financial distress on audit delay.
Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai pada Smpn 1 Suak Tapeh Kabupaten Banyuasin Zuratno Anter; Syarwani Ahmad; Neta Dian Lestari
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3311

Abstract

This study is motivated by declining administrative performance, quiet quitting behavior, and technostress from digital platform mandates without adequate tech literacy or network infrastructure at SMPN 1 Suak Tapeh. Sub-optimal ergonomics and social fragmentation also hinder coordination. This study aims to analyze the partial and simultaneous effects of work motivation and work environment on employee performance at SMPN 1 Suak Tapeh. The research employs a quantitative approach utilizing multiple linear regression analysis with SmartPLS. Data collection was conducted through documentation and Likert-scale questionnaires. The population consists of all 74 teaching using a total sampling (saturated sampling) technique. The results indicate that work motivation has a positive and significant partial effect on employee performance, driven by a strong achievement urge and responsibility. The work environment, encompassing physical ergonomic facilities and non-physical social climate, also exerts a positive and significant partial effect in accelerating work processes and mitigating burnout. Simultaneously, the harmonious integration of work motivation and work environment quality provides a highly substantial and significant combined effect on enhancing employee performance. The synergy between these two ecosystem components proves crucial in building technological resilience and guaranteeing the timely delivery of digital school administrative reporting.

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