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Kajian Akuntansi
Published by Universitas Islam Bandung
ISSN : 19794886     EISSN : 2581074X     DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2
Core Subject : Economy,
Economics, Econometrics & Finance
The Kajian Akuntansi topics include but not limited to Financial Accounting, Stock Market, Management Accounting, Accounting in Public Sector, Auditing, Tax, Accounting Information System, Entrepreneurs. Determination of articles published in Accounting Studies through a blind-review process by editors and reviewers of Accounting Studies by considering, among other things: the relevance and contribution of articles to professional development and accounting practice and the fulfillment of the standard requirements for journal publications. Editors and reviewers provide constructive input and evaluation results to article writers.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 15 Documents
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Search results for , issue "Vol. 26 No. 1 (2025): June 2025" : 15 Documents clear
THE ROLE OF GOOD CORPORATE GOVERNANCE MODERATION IN SUSTAINABILITY, ACCOUNTING CONSERVATISM, AND EARNINGS MANAGEMENT: AN EMPIRICAL STUDY ON INDONESIAN PUBLIC COMPANIES Deddy Kurniawansyah; Muhammad Dzakwan Ihza Mahendra; Iswajuni
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.5367

Abstract

This study aimed to examine the influence of sustainability report and accounting conservatism on earnings management, and the moderating role of good corporate governance on the effect of sustainability report and accounting conservatism on earnings management. The population of this study was the entire company sector listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique for this study was the census method that amounted to 260 annual reports and sustainability reports. The data analysis technique used PLS-SEM with the help of SmartPLS 3.0 software. The results of this study show that sustainability report and accounting conservatism had a positive effect on earnings management. Good corporate governance did not strengthen the positive relationship between sustainability report and accounting conservatism on earnings management of the entire company in 2018-2022.
USABILITY TESTING ON THE POINT OF SALES SHARIA APPLICATIONS: KAASHIR Suangga, Asri; Lestari, Rini; Sukarmanto, Edi; Hartanto, Rudy; Anandya, Andhika; Nasrizal Akbar
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.4525

Abstract

This research aims to carry out Usability Testing on the Kaashir Application. Usability Testing is a method of evaluating the usability of software that aims to increase the usability of an application/product by conducting analysis, identifying problems, measuring efficiency, measuring convenience, and determining user satisfaction. Usability Testing is carried out on the Kaashir application to determine the ease of use of the application, such as ease of understanding features and memory of feature locations. Several stages must be carried out in carrying out Usability Testing, namely conducting research on the application, preparing recitation scenarios, looking for respondents or testing subjects, creating a standard questionnaire, and carrying out usability analysis of the results of respondents and questionnaires. Based on the results of this research, it was concluded that Kaashir has an excellent level of ease to learn and understand. The efficiency in speeding up work, especially recording stock and sales, is also outstanding. Apart from that, the various features in this application are also easy to remember, with a very good level of user satisfaction. As an application that is still in the development process, there are not many errors in this application. Errors that occur are easy to overcome.
THE INFLUENCE OF FINANCIAL PERFORMANCE ON ECONOMIC GROWTH IN SUBANG REGENCY Trozi Dahliyana, Marina
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.5878

Abstract

This study analyzes the Regional Financial Efficiency Ratio and the Local Own-source Revenue Effectiveness Ratio from 2014 to 2023 to understand their impact on economic growth in Subang Regency. This research uses a quantitative approach with a type of descriptive research. Using secondary data from the Central Statistic Agency and Local Financial Government’s Report from The Audit Board of The Republic of Indonesia. This study applies multiple linear regression analysis processed using SPSS 25 software . The result of research shows that the significance value of Regional Financial Efficiency is 0.012, which is less than 0.05, with a regression coefficient of 3.939. This indicates that the Regional Financial Efficiency Ratio has a positive and significant effect on Economic Growth. The significance value of the Regional Own-Source Revenue Effectiveness is 0.010, which is also less than 0.05, with a regression coefficient of 6.631. This means that this ratio has a positive and significant effect on Economic Growth.
LITERATURE STUDY: IMPLEMENTATION OF PERFORMANCE-BASED BUDGETING IN REGIONAL FINANCIAL MANAGEMENT Khairani, Helia
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.5885

Abstract

This research was conducted to analyze the application of performance-based budgeting in financial management in various regions with certain policies and methods. The literature study in this research aims to review various related studies especially in the context of planning, budgeting, and evaluation that can achieve performance in local financial management. This includes evaluations in several local governments such as Lampung, Padang, Aceh, and Bengkalis. Although the results of this study show that the various initiatives undertaken have successfully achieved their objectives, each region faces various challenges such as less mature planning to be prepared, mismatches between budget realization and targets, as well as cultural and structural barriers within local government institutions. It can be concluded that the implementation of performance-based budgeting is an important step to improve effectiveness, efficiency and accountability in local financial management. The literature study in this research provides a contributory overview of various practices and challenges in various regions, and provides recommendations on how to improve financial accountability and budgeting efficiency. Thus, continuous improvement in planning, implementation, and monitoring is needed to address solutions to the challenges and achieve performance-based budgeting that can support better public service outcomes.
EVALUATION OF FINANCIAL MANAGEMENT AND ITS IMPACT ON THE PERFORMANCE-BASED BUDGET OF THE BANDUNG CITY HEALTH OFFICE Ismail, Fila Azizah
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.5889

Abstract

This study aims to analyze the effect of regional financial management on the effectiveness of performance-based budgeting at the Bandung City Health Office. Effective regional financial management is expected to increase the allocation and efficient use of the budget, which in turn will contribute to improving organizational performance. This study uses a quantitative approach with a sample of 60 respondents consisting of employees who are directly involved in the budget management process at the Bandung City Health Office. The data collected were analyzed using the Structural Equation Modeling (SEM) method with the help of SmartPLS 3.0 software. The results showed that local financial management has a positive and significant influence on the effectiveness of performance-based budgeting. The influential factors include budget planning, supervision, and transparent and accountable financial reporting. These findings provide important implications for local governments, especially the Bandung City Health Office, to strengthen the local financial management system to support the achievement of more optimal performance targets.
ANALYSIS OF ECONOMIC GROWTH RATE, HUMAN DEVELOPMENT INDEX, AND OPEN UNEMPLOYMENT RATE ON POVERTY RATE IN BANDUNG REGENCY 2011-2023 Rachman, Dani; Satria Putra, Chanra
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.6859

Abstract

This study investigates the impact of economic growth rate, human development index (HDI), and open unemployment rate on the poverty rate in Bandung Regency from 2011 to 2023. Using panel data regression analysis, the study examines how these macroeconomic variables influence poverty levels over time. The results show that economic growth and the unemployment rate do not have a statistically significant effect on poverty. However, HDI has a significant negative effect, suggesting that improvements in education, health services, and overall living conditions play a vital role in reducing poverty. These findings indicate that relying solely on economic growth or lowering unemployment may not be sufficient to address poverty effectively. Therefore, local governments should focus on integrated development strategies that prioritize investment in human capital, especially in education and healthcare sectors. Future research is recommended to explore additional social and regional factors that may affect poverty dynamics more comprehensively.
THE EFFECT OF LEVERAGE, LIQUIDITY, INDEPENDENT COMMISSIONERS, AND FIRM SIZE ON FIRM VALUE: A STUDY OF IPO-LISTED HEALTHCARE COMPANIES IN INDONESIA FROM 2018 TO 2023 Muhammad Rizqi Syahri Romdhon; Silviana
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7105

Abstract

The purpose of this study is to investigate how company size, independent commissioners, leverage, and liquidity affect firm value in the healthcare industry listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. Panel data regression using the Fixed Effect Model (FEM) approach is the analytical technique employed. With a total of 90 observations, the study sample comprises 15 organizations chosen through the use of purposive selection. Leverage has no discernible impact on business value, according to the findings. On the other hand, firm size, independent commissioners, and liquidity all significantly affect firm value. According to these results, investor views of business value are significantly influenced by internal characteristics including liquidity and corporate governance procedures, especially the existence of independent commissioners. The drivers of business value, particularly in the healthcare industry, are better understood by investors, corporate management, and scholars thanks to this study.
KEY AUDIT MATTERS IN PRACTICE: AN EMPIRICAL STUDY OF AUDITOR REPORTING IN INDONESIA Angelita, Angelita; Randy Kuswanto
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7178

Abstract

This study aims to explore and analyze the practice of KAM disclosure by auditors in Indonesia and identify whether there are certain patterns or trends in KAM disclosure based on the characteristics of the company, auditor, or industry concerned. This study uses descriptive analysis method with a total sample of 1,664 observations. The main source of information of this study is secondary data obtained from audit reports that have been published by IDX listed companies in 2022 and 2023. The test results prove: First, the main topics of auditor concern remain consistent, namely revenue recognition, receivables, and fixed assets. Second, there is an increase in standardization towards more transparent audit reporting. Third, there is an observable pattern in the distribution of auditor. This research data still does not explore more deeply how auditors disclose KAM, so further research is needed. Efforts that can be made include in-depth interviews with auditors at various KAPs, analyzing KAM disclosure based on KAP size, or assessing more deeply the effectiveness of KAM disclosure policies and their impact on overall audit quality.
POTENTIAL STOCK PRICE TREND PREDICTION USING GENERATIVE AI MODEL: (COMPARATIVE STUDY BASED ON FINANCIAL RATIO DATA AND HISTORICAL STOCK PRICES) Radjah, Lidia; Kuswanto, Randy
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7190

Abstract

The rapid advancement of generative AI offers notable implications for investment decision-making, yet studies utilizing financial ratios to predict stock prices remain limited. This research aims to evaluate the potential of AI models ChatGPT, Gemini, Deepseek, and Claude in forecasting LQ45 stock price trends using financial ratios and historical data, while also testing the consistency of their predictions over time. Employing an experimental quantitative approach, this study analyzes predictions made by four AI models for 23 LQ45-listed companies during the 2021–2023 period. Robustness was assessed by administering identical prompts at two different times and analyzing the results using the Paired Sample t-Test. Accuracy was evaluated at two levels: trend prediction accuracy (Level 1) and price prediction error (Level 2). The findings reveal that while AI models show relatively stable performance in trend direction prediction, their accuracy varies across models. Forecasting exact stock prices remains challenging, indicating AI's current limitations as a fully reliable predictive tool.
TECHNOLOGICAL AWARENESS AS A PREDICTOR OF ACCOUNTING STUDENTS’ ACADEMIC ETHICS AMID THE DIGITAL TRANSFORMATION OF HIGHER EDUCATION Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Chandrarin, Grahita; Respati, Harianto
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7204

Abstract

This study investigates the role of technological awareness in predicting the academic ethics of accounting students during the digital transformation of higher education. Using a quantitative survey design, data are collected through questionnaires from accounting students at Battuta University who participate in digital learning. The analysis employs multiple linear regression, classical assumption tests, t-tests, and the coefficient of determination, processed using SPSS. Results show that technological awareness significantly and positively influences students’ academic ethics. Students with higher technological awareness demonstrate a stronger understanding of academic integrity and are less prone to unethical behaviors such as plagiarism and dishonesty. The study concludes that integrating technological literacy into the accounting curriculum supports ethical behavior and strengthens academic conduct in the digital learning environment.

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