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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 80 Documents
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CEO NARCISSISM AND FIRM VALUE: THE ROLE OF ENVIRONMENT SOCIAL GOVERNANCE DISCLOSURE AS MEDIATOR Bonita Prabasari; Adhi Pradiptya; Rahma Prafinta Sari
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.9246

Abstract

CEOs exhibiting narcissistic traits are frequently associated with aggressive strategic behaviors, including business expansion, innovation, and excessive self-promotion. Prior studies suggest that CEO narcissism can use ESG disclosure as a mechanism for image building (window dressing) to enhance corporate reputation, while transparent ESG practices have the potential to increase investor confidence. Accordingly, this study aims to examine whether ESG disclosure mediates the relationship between CEO narcissism and firm value. The study comprises firms listed in the LQ45 index of the Indonesia Stock Exchange during 2019–2024 and employs multiple linear regression and the Sobel test using IBM SPSS Statistics version 25. The results reveal that CEO narcissism and ESG disclosure significantly affect firm value. However, CEO narcissism does not affect ESG disclosure, and ESG disclosure does not mediate the relationship between CEO narcissism and firm value.
ANALISIS SISTEM INFORMASI ADIMINISTRASI PADA KANTOR AKUNTAN PUBLIK X DI KOTA BANDUNG Annisa Nadiyah Rahmani; Elok Faiqoh Himmah; Andhika Anandya
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.9879

Abstract

Implementasi sistem informasi dalam proses bisnis Kantor Akuntan Publik (KAP) memegang peranan penting dalam mendukung pelaporan audit yang tepat waktu dan akurat serta meningkatkan efisiensi operasional selama proses audit klien yang sedang berlangsung. Penelitian ini bertujuan untuk menganalisis sistem informasi administrasi yang digunakan dalam proses audit pada suatu kantor akuntan publik dan memberikan saran dan masukan perbaikan untuk sistem informasi administrasi . Penelitian ini menggunakan pendekatan kualitatif dengan wawancara sebagai metode utama pengumpulan data dan juga melihat sistem yang dipakai oleh Kantor Akuntan Publik (KAP). Data yang diperoleh dianalisis menggunakan analisis deskriptif untuk menjelaskan alur kerja sistem informasi administrasi serta mengidentifikasi kendala yang ada dan potensi perbaikan guna meningkatkan kinerja sistem informasi administrasi. Hasil penelitian menunjukkan bahwa sistem informasi administrasi pada Kantor Akuntan Publik (KAP) X belum sepenuhnya terintegrasi pada beberapa modul, termasuk informasi keuangan, scoping, planning, obtain evidence, dan completion. Kurangnya integrasi ini memengaruhi efisiensi pengolahan data dan koordinasi antar tahapan audit, sehingga menunjukkan perlunya peningkatan integrasi sistem untuk mendukung pelaporan audit yang lebih efektif dan andal. Integrasi sistem juga dapat mengurangi kendala teknis dalam pelaporan audit ketika dilakukan jurnal penyesuaian secara manual, sering kali mengakibatkan laporan keuangan menjadi tidak balance, dan perlu ketelitian ekstra dalam melakukan pelaporan audit yang memadai. 
GOLD PAWN PRODUCTS, PROMOTION, PERCEIVED EASE OF ACCESS, AND CUSTOMER LOYALTY AT PEGADAIAN SUMBAWA Tegar Firman Satriawan; Reza Muhammad Rizqi
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.10182

Abstract

This study investigates how Gold Pawn Products, Promotion Strategy, and Perceived Ease of Access shape Customer Loyalty at Pegadaian Sumbawa. The study responds to a theoretical gap in financial services marketing by integrating product-based service quality, Integrated Marketing Communication, and the Technology Acceptance Model into a unified loyalty framework for gold pawn services in a local, semi-urban market. A quantitative causal design was applied to 100 active customers who were selected through purposive sampling based on age eligibility and repeated gold pawn transactions. Data were analyzed using Structural Equation Modeling-Partial Least Squares with SmartPLS 3.0 through measurement model testing, structural model evaluation, and bootstrapping with 5,000 resamples. The results show that Gold Pawn Products, Promotion Strategy, and Perceived Ease of Access have positive and significant effects on Customer Loyalty. Perceived Ease of Access has the strongest path coefficient, followed by Gold Pawn Products and Promotion Strategy, while the model explains 61.3% of the variance in Customer Loyalty. Theoretically, the findings demonstrate that loyalty in pawnbroking services emerges from the interaction between core product value, persuasive communication, and frictionless service access. Practically, Pegadaian Sumbawa should strengthen transparent gold valuation, targeted digital promotion, and hybrid service accessibility to retain customers amid increasing competition from digital and non-bank financial alternatives.
PENGARUH PROFITABILITAS, CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN PAJAK Vianty Adella Santo; Margareta Febe; Angela Callista Lovy
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.10191

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, corporate governance yang diproksikan melalui dewan komisaris dan dewan direksi, serta ukuran perusahaan terhadap manajemen pajak pada perusahaan yang terdaftar dalam Indeks Kompas 100 di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif dan analisis regresi data panel menggunakan aplikasi EViews 12. Sampel penelitian dipilih menggunakan purposive sampling dan menghasilkan 39 perusahaan selama 4 tahun pengamatan sehingga diperoleh 156 observasi penelitian. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif terhadap manajemen pajak namun tidak signifikan, sedangkan dewan komisaris, dewan direksi, dan ukuran perusahaan juga tidak berpengaruh signifikan terhadap manajemen pajak.
ANALYSIS OF FINANCIAL BEHAVIOR AND INCOME ON INVESTMENT DECISIONS OF MSME ACTORS IN THE CULINARY SECTOR IN SUTERA SUBDISTRICT, SOUTH COAST REGENCY Yustrifa Anella; Elsa Meirina; Dewi Zulfia; Anggi Saputra
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.10231

Abstract

This study aims to analyze the effect of financial behavior and income on investment decisions of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Sutera District, Pesisir Selatan Regency. This research uses a quantitative method with a multiple linear regression approach. The population of this study consists of 387 MSME actors, with a sample of 90 respondents selected using convenience sampling. The data used are primary data obtained through questionnaires. The results show that financial behavior and income each have a positive and significant effect on investment decisions. In addition, both variables simultaneously have a significant effect on investment decisions of MSMEs in the culinary sector in Sutera District.
EXAMINING PROFIT GROWTH DRIVERS IN BALI’S VILLAGE CREDIT INSTITUTIONS WITH LEVERAGE AS MODERATOR Putu Ayu Anggya Agustina; I Made Ryan Ananta; Elisabeth Ria Viana Praningtyas; I Kadek Bagiana
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.10257

Abstract

This study investigates how the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Non-Performing Loans (NPL) affect profit growth in Badung Regency's Village Credit Institutions (LPDs), utilizing financial leverage (DER) as a moderating variable. Using a quantitative approach, the dataset comprised 918 observation-years from 102 LPDs (2016–2024), analyzed via Moderated Regression Analysis. Findings reveal CAR, NIM, and NPL significantly enhance institutional profit growth. Interestingly, the positive impact of NPL indicates a unique cultural anomaly where strong communal norms supersede standard credit risk theories. Furthermore, financial leverage acts as a strategic amplifier, strengthening the impact of these key financial drivers on institutional earnings. The study is limited by its single-regency focus and the lack of quantitative cultural measurements. Theoretically, this research bridges conventional Agency and Stewardship theories with indigenous Balinese Wrddhi Griya values, offering a unique framework to understand how culturally embedded microfinance institutions balance economic expansion with social accountability. 
THE INFLUENCE OF ACCESS TO CAPITAL AND CREATIVITY ON THE PERFORMANCE OF MSMEs IN THE READY-TO-EAT CULINARY SECTOR IN WEST PADANG DISTRICT Lini Febrianti; Mike Kusuma Dewi; Dewi Zulvia; Laynita Sari
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.10170

Abstract

This study aims to examine the influence of access to capital and creativity on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the ready-to-eat culinary sector in West Padang District, Indonesia. A quantitative research approach was employed using multiple linear regression analysis. The population consisted of 1,922 ready-to-eat culinary MSMEs, and a sample of 95 respondents was selected using the Yamane formula with a 10% margin of error. Primary data were collected through a structured questionnaire using a five-point Likert scale. The results indicate that access to capital does not have a significant effect on MSME performance, whereas creativity has a positive and significant effect. These findings suggest that creativity plays a more important role than access to capital in improving MSME performance through product innovation, packaging development, and marketing strategies.
ADAPTASI AKUNTANSI PEMERINTAHAN ERA DIGITAL: TINJAUAN SISTEMATIS TREN RISET BIG DATA, AI, DAN BLOCKCHAIN Mustari; Depin Afrilla; Anis Aulia Muslim
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.10526

Abstract

Studi ini secara sistematis mengeksplorasi riset akuntansi sektor publik di era digital dengan menganalisis adaptasi akuntansi pemerintahan terhadap tren teknologi disruptif seperti big data, kecerdasan buatan (AI), dan blockchain. Melalui pendekatan Systematic Literature Review (SLR) berpedoman pada protokol PRISMA 2020, penelitian ini menyaring basis data internasional dan nasional terkemuka, meliputi Scopus, Web of Science, Google Scholar, dan SINTA dari periode tahun 2019 sampai 2025. Dari total 1.336 artikel awal yang tersaring, terdapat 132 artikel ilmiah memenuhi kriteria inklusi ketat untuk analisis tematik mendalam. Hasil analisis bibliometrik dan tematik menunjukkan bahwa tingkat adaptasi big data dan AI jauh lebih matang serta diimplementasikan secara praktis dibandingkan teknologi blockchain yang masih berada pada tahap eksplorasi awal. Dalam siklus akuntansi pemerintahan, sektor administrasi keuangan dan audit publik menunjukkan adaptasi digital yang sangat intensif, sementara fungsi penganggaran strategis serta pelaporan keuangan terbukti masih jauh tertinggal, terutama di negara berkembang akibat kendala struktural serta kesiapan teknologi. Lebih lanjut, studi empiris ini berhasil mengidentifikasi enam celah penelitian dalam literatur saat ini, khususnya kelangkaan studi empiris integratif multi-teknologi pada administrasi publik. Untuk mengatasi keterbatasan teoretis dan praktis tersebut, penelitian ini memperkenalkan sebuah kerangka kerja baru bernama Digital Public Sector Accounting Readiness (DIPSAR) yang dibangun secara komprehensif berdasarkan dimensi teknologi, regulasi, dan sumber daya manusia. Model konseptual ini secara signifikan memajukan teori akuntansi sektor publik kontemporer sekaligus menawarkan rekomendasi kebijakan nyata bagi jajaran pemerintah daerah, lembaga pemeriksa seperti Badan Pemeriksa Keuangan Republik Indonesia (BPK RI), dan dewan penyusun standar seperti Komite Standar Akuntansi Pemerintah (KSAP) guna mempercepat transformasi digital secara aman sekaligus sukses memitigasi risiko implementasi sistemik.
ANALISIS HUBUNGAN PROFITABILITAS TERHADAP HARGA SAHAM DENGAN LEVERAGE KEUANGAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 Askanesdeso
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.7266

Abstract

Abstract. Penelitian ini bertujuan untuk mengetahui dan menganalisis hubungan Profitabilitas terhadap harga saham dengan Leverage Keuangan sebagai variabel moderasi serta Ukuran Perusahaan dan Umur Perusahaan sebagai variabel kontrol pada perusahaan perbankan yang terdaftar di BEI periode 2021-2024. Metode dalam penelitian ini adalah deskriptif kuantitatif. Metode pengambilan sampel menggunakan purposive sampling yaitu 184 data. Hubungan antar variabel tersebut dijelaskan menggunakan metode analisis Regresi Linier Berganda. Hasil analisis dalam penelitian ini menyatakan bahwa ROA, ROE, ROI, dan AGE tidak berpengaruh signifikan terhadap harga saham, SIZE berpengaruh positif signifikan terhadap harga saham, DAR tidak mampu memoderasi hubungan ROA, ROE dan ROI terhadap harga saham.
DIGITAL BANKING UTILISATION CORRELATION TO FINANCIAL RESILIENCE, ARE INDONESIA AND INDIA DIFFERENT? Irena Paramita Pramono; Riyang Mardini; Hasan Nashrullah; Ananya Thenaythodi; Al Ameen S
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8647

Abstract

The swift increase in global internet users has driven the adoption of digital financial services, including online and mobile banking. Although several studies have explored the connection between financial inclusion and financial resilience, there is a paucity of literature specifically associating digital banking usage with individual financial resilience. This study seeks to examine the relationship between digital banking usage and financial resilience on a worldwide scale, with a particular focus on India. This study employed a quantitative methodology to evaluate cross-sectional data from the 2021 Global Findex Database, based on the completeness of the data, the samples collected in this study were from Indonesia with 196 samples, India with 280 samples, and the global data observed amounted to 25,844 samples. The analysis produced intricate correlational results. Both worldwide and Indonesian data revealed a statistically significant positive association (p < 0.05) between digital banking usage and financial resilience, but with a poor correlation strength (r < 0.3). This research indicates that digital banking correlates with individual financial resilience. Nonetheless, the Indian data revealed a distinct trend, specifically a notable albeit feeble negative correlation. This disparity signifies that the correlation between the two is significantly shaped by local context, such as digital product design, usage trends, or socioeconomic factors. This study indicates that the quantity of digital banking users in Indonesia and India remains inferior to the global average for digital banking usage. Further, the correlation of digital banking utilisation and financial resilience is considered weak, as mentioned above, digital banking utilization should not be regarded as a comprehensive or independent remedy for improving resilience.

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