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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 60 Documents
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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.
THE FUNDAMENTAL RELATIONSHIP OF GREEN ACCOUNTING, CARBON PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY TO FINANCIAL PERFORMANCE THROUGH ENVIRONMENTAL PERFORMANCE Suprihatin, Neneng Sri; Nailufaroh, Lulu; Natasyannisa, Tania
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.v26i1.7229

Abstract

This study examines the effect of green accounting, carbon performance, and corporate social responsibility (CSR) on financial performance, with environmental performance as a mediating variable. A quantitative approach was applied using secondary data from annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2022–2024. Data analysis employed multiple regression and mediation testing using SPSS software. The results reveal that green accounting, carbon performance, and CSR significantly affect environmental performance. Furthermore, ecological performance significantly influences financial performance. It also mediates the relationship between the independent variables and financial performance. These findings emphasize the importance of integrating sustainability into corporate strategy to enhance economic value and corporate reputation.
THE EFFECT OF WORK EXPERIENCE ON REGIONAL FINANCIAL REPORTING WITH HUMAN RESOURCE (HR) COMPETENCE AS A MODERATING VARIABLE Mulia Sari, Devi; Handayani, Meutia; Eriva, Cut Yunina
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.v26i1.7248

Abstract

The influence of work experience on financial reporting reflects the contribution of experience and knowledge gained by HR during work period. Meanwhile, HR competency is measured through relevant expertise and skills in managing regional finances. The combination of these factors is expected to make a positive contribution to the quality of financial reporting. The aim of the research is to provide a better understanding of how tenure and HR competency influence financial reporting in the local government environment. By understanding these factors, it is hoped that improvement and development efforts needed in HR management and Regional Financial Management Information Systems can be identified. The targeted output is the provision of policy recommendations to the local government of Banda Aceh City to improve the quality of financial reporting. The total population in this study was 44 OPDs and the number of respondents was 88 respondents. The analysis method was carried out using MRA (Moderated Regression Analysis). The results of this research show that length of service has an influence on financial reports in the Regional Financial Management information system in Banda Aceh City which is moderated by the human resource competency variable. The interaction between the use of information systems and HR competency has an effect significant to the quality of financial reports, and HR competency as a moderating variable.
THE SUSTAINABILITY REPORT MODERATES THE FACTORS THAT AFFECT THE COMPANY'S VALUE IN FOOD AND BEVERAGE COMPANIES IN ASEAN Sri Mulyati; Putri, Trisandi Eka; Nursely, Dinda; Sugiharto, Bambang; Kurniawan , Asep
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.v26i1.7261

Abstract

This study aims to find out how the influence of Profitability, Liquidity, Company Size on Company Value with Sustainability Report as a moderation variable. The indicators in this study are Profitability measured using Return On Asset, Liquidity using Current Ratio, Company Size using Total Asset LN, Company Value using Price to Book Value, and Sustainability Report using SDRI. The population used in this study is food and beverage subsector companies registered in ASEAN for the 2021-2023 period. This research is a quantitative type of research with a sample selection method using purposive sampling techniques, and a research sample of 267 data was obtained. The analysis methods used in this study are panel data regression analysis and Moderated Regression Analysis (MRA). The results of the study show that the variables Profitability and Liquidity have a positive effect on Company Value, while Company Size has no effect on Company Value. In addition, the Sustainability Report is able to moderate Profitability and Liquidity to Company Value but is unable to moderate Company Size to Company Value.
THE EFFECTIVENESS OF PRO-PEOPLE BUDGET IMPLEMENTATION: A STUDY ON THE GOVERNMENT OF WEST BANDUNG REGENCY Wanda; 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.v26i1.7263

Abstract

This study aims to examine the influence of Organizational Commitment, Budget Participation, and Leadership Style on the effectiveness of Pro poor Budgeting implementation in the Government of West Bandung Regency. The effectiveness of Pro poor Budgeting is crucial to ensure the budget allocation is targeted appropriately for poor and vulnerable communities. The research uses a quantitative approach with data collected through questionnaires distributed to 68 respondents from 34 regional government work units (SKPD) in West Bandung Regency. Data analysis is conducted using validity and reliability tests, along with multiple linear regression to test the hypotheses. The results show that all three variables simultaneously have a significant effect on the effectiveness of Pro poor Budgeting implementation, with a contribution of 95.7%. Individually, Organizational Commitment, Budget Participation, and Leadership Style also positively and significantly influence the effectiveness of the program. Organizational Commitment motivates employees to be responsible and innovative in budget management, while Budget Participation enhances ownership and accountability. Effective Leadership Style facilitates coordination and motivates employees in budget implementation. This study recommends that the Government of West Bandung Regency improve employee placement according to their competencies, provide flexibility in budget preparation, and strengthen program supervision to continuously enhance the effectiveness of Pro poor Budgeting.
ANALYSIS OF BEHAVIORAL ASPECTS IN MAKING KNITTED BAG CRAFT AS A BUSINESS OPPORTUNITY TO INCREASE RETIRED INCOME Nurleli; Sofianty, Diamonalisa; Kuntorini, Ririn Sri; Heliana
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.v26i1.4583

Abstract

The low income of the Pension Fund received has created new problems that have caused anxiety for retirees in their daily needs because they have not utilized all the potential and resources available, both in terms of education, skills, time, and funds for a productive activity that can make a big contribution to the family economy. The purpose of this study is that retirees (1) are able to utilize the potential they have in making bags, wallets and other forms of knitting in carrying out productive businesses (2) are able to calculate the cost of the product and set the selling price of the Knitted Bag Wallet. Of the 10 retirees who were trained through a questionnaire, it was shown that none of them were unfamiliar with knitting yarn and did not know the calculation of the cost price and the selling price. The results of the mentoring and empowerment of the knitting bag training and the calculation of the cost price and the selling price of this product have produced 5 new SMEs, which are expected to be independent and their products can increase family income. So that finally the retirees who are being trained are able to be independent and become proud SMEs. Keywords: Cost of Good Sold, Selling Price, Pension, knitting

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