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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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Peran Good Corporate Governance dalam Hubungan Corporate Social Responsibility dan Manajemen Laba terhadap Keberlanjutan pada Sektor Consumer Non-Cyclicals Rita Acnelsa; Ibnu Aswat; Muhammad Fahmi
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.v5i3.3312

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR) and earnings management on corporate sustainability, with Good Corporate Governance (GCG) serving as a moderating variable, among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach with purposive sampling, yielding 100 data points from financial statements, annual reports, and sustainability reports of each company. Data analysis techniques utilize SPSS version 32, including classical assumption tests, multiple linear regression, and MRA. The results indicate that Corporate Social Responsibility does not have a significant effect on corporate sustainability; earnings management has a positive and significant effect on corporate sustainability; and Good Corporate Governance does not moderate the effect of Corporate Social Responsibility on corporate sustainability but does moderate the effect of earnings management on corporate sustainability.
Pengaruh Financial Distress, Likuiditas, Leverage dan Ukuran Perusahaan terhadap Keputusan Hedging pada Perusahaan Sektor Consumer Non-Cyclicals Fikri Al Hakim; Ibnu Aswat; Ayu Umyana
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.v5i3.3313

Abstract

This study aims to examine and analyze the effects of financial distress, liquidity, leverage, and firm size on hedging decisions among consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using logistic regression analysis. The research sample was selected through purposive sampling, resulting in 21 companies with a total of 84 observation data. The dependent variable was the hedging decision, while the independent variables included financial distress, liquidity, leverage, and firm size. The findings reveal that liquidity has a positive and significant effect on hedging decisions, indicating that companies with stronger liquidity are more likely to adopt hedging strategies to manage financial risks. In contrast, financial distress and leverage do not have a significant influence on hedging decisions. Firm size, however, has a negative and significant effect, suggesting that larger firms tend to be less likely to engage in hedging activities. These findings demonstrate that a company's financial condition and organizational characteristics play an important role in determining its risk management strategy, particularly in making hedging decisions to mitigate market uncertainty and financial risk.
Pengaruh Corporate Social Responsibility dan Leverage terhadap Return on Assets dengan Nilai Perusahaan sebagai Variabel Moderasi Rizka Kurnia Sari; Nella Yantiana; Nina Febriana Dosinta
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.v5i1.3314

Abstract

This study aims to examine the effects of Corporate Social Responsibility (CSR) and leverage on Return on Assets (ROA) and to investigate the moderating role of firm value in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employed a quantitative approach using purposive sampling, resulting in 90 observations from 30 companies. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 25. The findings indicate that both CSR and leverage have a negative and significant effect on ROA, suggesting that greater CSR disclosure and higher leverage were not associated with improved profitability during the study period. Furthermore, firm value positively moderates the relationship between CSR and ROA, indicating that companies with higher firm value are better able to maximize the financial benefits of CSR activities. Conversely, firm value negatively moderates the relationship between leverage and ROA by strengthening the adverse effect of leverage on profitability. These findings emphasize the importance of implementing effective CSR strategies while maintaining an optimal capital structure to preserve financial performance and enhance long-term firm value and sustainable business competitiveness.
Implementasi Coretax dalam Perhitungan dan Pelaporan PPN pada Perusahaan Properti dan Real Estate Ni Made Siti Ambarawati; Tony Sudirgo
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.v5i3.3315

Abstract

The implementation of the Coretax Administration System represents a major transformation in Indonesia’s tax administration aimed at improving the effectiveness, efficiency, and transparency of tax administration through integrated business processes. This study analyzes Value Added Tax (VAT) calculation and reporting practices in property and real estate companies, examines changes in the input VAT crediting mechanism following the implementation of Coretax, and identifies administrative and technical challenges encountered by taxpayers. Using a descriptive qualitative approach, data were collected through in-depth interviews, observation, and documentation involving tax officers, an accounting and tax manager, a tax consultant, and an Account Representative from the Directorate General of Taxes. The findings indicate that VAT calculation and tax invoice issuance have generally been conducted in accordance with applicable regulations. Coretax has improved VAT administration through data integration, prepopulated data, automatic taxpayer identification, and validation processes that support reporting accuracy and efficiency. However, challenges remain, including transaction data changes, transaction cancellations, invoice discrepancies, data reconciliation requirements, and occasional system disruptions near tax reporting deadlines. The study highlights the importance of internal controls, periodic reconciliation, and continuous system improvement in supporting effective VAT administration within the property and real estate sector.
Waktu Yang Mengendap: Formalisasi Historisitas, Path Dependence, dan Asimetri Temporal dalam Teori Realitas Terintegrasi (IRT) M. Shoim; La Himmah il Princess Choris
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.v5i3.3316

Abstract

Integrated Reality Theory (IRT) offers an integrative framework unifying energy, information, entropy, consciousness, and evolution into a single dynamic model. However, the aspect of historicity—how the past accumulates, shapes the present, and enables transformative leaps—has not been explored in depth. This article formalizes historicity within IRT through four main mechanisms: (1) temporal accumulation with weighted integrals acknowledging the heterogeneity of historical moments; (2) path dependence with error correction mechanisms; (3) the forgetting paradox and conversion of negative memory into transformative capital, including an institutional processing capacity factor (T); and (4) temporal asymmetry where entropy rises more easily than it falls. Empirical applications of IRT to global economic paradoxes and the middle-income trap in Indonesia (Shoim & Choris, 2026; Shoim & Hwihanus, 2026) have shown that accumulated historical entropy is the primary obstacle to transformation, thus necessitating a formal model of historicity. The core IRT function Φ = (E × I / S) × C is interpreted as a Cobb-Douglas special case with unitary elasticity of substitution. The evolution exponent ν is clarified regarding normalization. This article positions IRT as a heuristic meta-framework for reading historical dynamics, not as a universal predictive model. All thresholds are proposed as exploratory hypotheses requiring empirical validation. The main contribution is a formalized architecture of historicity, tightened falsification conditions, and a bridge between process theory and econometric testing.
Pengaruh Suku Bunga, Risiko Kredit, dan Likuiditas terhadap Profitabilitas Bank Digital dengan Pertumbuhan Kredit sebagai Variabel Moderasi Tahun 2021–2024 Dela Sagita; Reza Pahlevi; Ayu Umyana
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.v5i3.3317

Abstract

The development of digital banks in Indonesia has not yet been fully accompanied by an adequate understanding of the variables that determine their profitability. This study is designed to examine the extent to which interest rates, credit risk, and liquidity influence the profitability of digital banks, while also evaluating the role of credit growth as a moderating variable in this relationship. A quantitative approach using panel-based secondary data was employed, sourced from the quarterly financial reports of five digital banks listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. The results indicate that interest rates and liquidity have a significant positive effect, while credit risk does not. Credit growth moderates this relationship by weakening the impact of interest rates, mitigating the negative effects of credit risk, and strengthening the influence of liquidity. These findings confirm that the management of liquidity, interest rates, and credit expansion are strategic factors in enhancing the profitability of digital banks.
Mengurai Pengaruh Lingkungan Kerja terhadap Stres Kerja Tenaga Kesehatan: Tinjauan Literatur Sistematis Juliawati Juliawati; Firda Arofa Irnawati; Yuni Safitri
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.v5i3.3318

Abstract

This study aims to examine the influence of the work environment on job stress among healthcare workers through a Systematic Literature Review (SLR) approach. High job demands in the healthcare sector place healthcare professionals at significant risk of experiencing job stress, which may negatively affect both individual well-being and the quality of healthcare services. This study utilizes secondary data obtained from national and international peer-reviewed journal articles published within the last ten years. The literature search was conducted systematically by applying predefined inclusion and exclusion criteria to ensure the relevance and quality of the selected studies. The data were analyzed using qualitative synthesis to identify patterns, similarities, differences, and research gaps across the reviewed literature. The findings indicate that the work environment, encompassing both physical and psychosocial dimensions, has a significant effect on job stress among healthcare workers. Key determinants include workload, organizational support, interpersonal relationships, leadership style, and working conditions. A supportive work environment is associated with lower levels of stress and burnout, whereas an inadequate environment contributes to increased emotional exhaustion and psychological strain. However, inconsistencies in several findings suggest the presence of additional moderating or mediating variables influencing this relationship. The study contributes to the theoretical development of human resource management in healthcare settings and provides practical implications for healthcare organizations in designing healthier and more productive work environments.
Komparasi Kualitas Laba dan Debt to Equity Ratio Sebelum dan Sesudah Penerapan PSAK 116 : Studi pada Perusahaan Subsektor Jasa Transportasi Fiyona Novelia Kacaribu; Sari Andayani
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.v5i3.3319

Abstract

PSAK 116 alters lease accounting requirements by mandating that lessees recognize right-of-use assets and lease liabilities in their financial statements. This study aims to examine whether there are differences in earnings quality and the Debt-to-Equity Ratio (DER) among companies in the transportation services sub-sector listed on the Indonesia Stock Exchange by comparing conditions before and after the standard's implementation. A quantitative comparative approach was employed, utilizing secondary data from the relevant companies' financial statements. The study covers two periods: the pre-implementation phase (2018–2019) and the post-implementation phase (2020–2023). Earnings quality was measured using discretionary accruals based on the Modified Jones Model, while the DER was calculated as the ratio of total liabilities to total equity. Data analysis involved descriptive statistics, normality testing, and paired difference tests. The analysis revealed shifts in both earnings quality and DER values ​​following the implementation of PSAK 116; however, these changes were not statistically significant when compared to the pre-implementation period. These findings indicate that the adoption of PSAK 116 has not yet resulted in significant changes to earnings quality or DER for companies in the transportation services sub-sector during the study period.
Penerapan Sistem Akuntansi Keuangan Entitas, Mikro, Kecil, dan Menengah dalam Penyusunan Laporan Keuangan: Studi Kasus pda UD Panglong Zaka di Kota Pangkalan Berandan
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.v5i1.3321

Abstract

This study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in preparing financial statements at UD Panglong Zaka, Pangkalan Berandan. The research used a descriptive qualitative method with a case study approach, collecting data through interviews, observations, and documentation. The results indicate that financial transaction records are still simple and manual, focusing only on cash inflows and outflows. The financial reports produced do not fully comply with SAK EMKM due to limited accounting knowledge, lack of human resources, and the absence of accounting technology. However, the business owner has begun to recognize the importance of standardized financial reporting for financing access, performance evaluation, and decision-making. In conclusion, the application of SAK EMKM has the potential to improve financial transparency and accountability, but requires guidance and training to be implemented effectively.

Page 55 of 55 | Total Record : 549

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