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INDONESIA
AKUNTABILITAS
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 1979858X     EISSN : 24611190     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : -
Articles 270 Documents
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ANALISIS KINERJA KEUANGAN PT BANK SYARIAH INDONESIA TBK PERIODE 2020-2022 Izom, Siti; Yanto, Roni; Aziz, Khalid Fauzi
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.34822

Abstract

This research aims to analyze the financial performance of Bank Syariah Indonesia for the 2020–2022 period. The sample in the research is the annual financial report of PT Bank Syariah Indonesia Tbk regarding financial position, profit and loss, and cash flow reports. The sampling technique uses non-probability-purposive sampling. The research method used in this study is descriptive with a quantitative approach. The data analysis technique used is financial ratio analysis, including liquidity, solvency, and profitability ratios. The results of this research show that the bank's financial performance in terms of liquidity ratios seen from the Cash Asset indicator is in a very healthy condition, but the Loan to Deposit Ratio is in an unhealthy condition because it does not reach the industry standards set by Bank Indonesia. The solvency ratio seen from the capital adequacy ratio indicator is in a very healthy condition. The financial performance of Bank Syariah Indonesia is assessed using the profitability ratio seen from the Return on Assets indicator, which is in a very healthy condition. Judging from the Return on Equity indicator in the 2020 period, it is in a healthy condition, while in the 2021–2022 period, it is in an unhealthy condition.
Effect of Firm Size, Profitability, Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Allowance for Impairment Losses (CKPN) on Earnings Management (Study on Regional Development Banks in Indonesia 2018-2022) ginting, rafles
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.34950

Abstract

The financial report contains information regarding the company's economic performance—flexibility in applying accounting methods that create opportunities for management to influence earnings. The purpose of this study was to determine the effect of Firm Size (Total Assets), Profitability (ROA), Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Allowance for impairment losses (CKPN) on Earnings Management (Discretionary Accruals Jones modified model) study on Regional Development Banks in Indonesia 2018-2022. The study used a purposive sampling technique, so the sample was 24 conventional BPD from 26 BPD in Indonesia. The data used is pooled data with a total of 120 observations. The analytical method used is the multiple regression analysis methods. The results showed that Total Assets, CAR, NPL and CKPN partially did not affect earnings management, while ROA had a positive and significant impact. Simultaneously these five variables affect earnings management in Regional Development Banks.
ROLE OF BOARD COMPOSITION ON VOLUNTARY CYBERSECURITY DISCLOSURE: EVIDENCE OF BANKING COMPANIES IN SOUTHEAST ASIA Ain, Naougy Hurun; Fernando, Kenny; Kurniawan, Budi; Sambuaga, Elfina Astrella
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35014

Abstract

This study aims to examine the correlation between board composition and cybersecurity disclosure (CSD) in Southeast Asia banking companies, while  investigating the influence of financial characteristics such as profitability, leverage, and firm size on CSD practices. The quantitative analysis methodology is employed in this paper. The level of cybersecurity disclosure in annual reports is analyzed using content analysis with 54 keywords, analyzed through NVIVO 14 software. The correlation between variables is examined using STATA Software with panel data comprising 391 observations. The study focuses on 101 Southeast Asia banking companies from 2017 to 2021. The results indicate that only firm size, measured by the natural logarithm of total assets, has a positive and significant influence on CSD. This suggests that larger firms with higher total assets are more likely to voluntarily disclose cybersecurity information in their annual reports. No statistically significant correlation is found between board composition, other financial factors, and CSD during the study period. This paper acknowledges its limitations and proposes directions for future research. Firstly, the study is limited to listed commercial banks. Future research should include a larger sample encompassing non-financial industry firms. Secondly, the study employs automated content analysis, specifically counting keywords, to assess the quantity of CSD. Future research could conduct discourse analysis of CSD narratives to provide a more meaningful analysis. This approach would evaluate whether the language and tone of CSD convey substantial information to stakeholders or if it is merely a standardized practice. Additionally, future research should explore other variables impacting voluntary CSD and examine economic consequences, such as the effect on the cost of capital. The findings have implications for regulators, policymakers, and companies, enabling regulators to better understand the current level of CSD and determine the need for further guidance.
Pengaruh Inovasi Produk Kualitas Produk Dan Penggunaan Informasi Akuntansi terhadap Kinerja Umkm Di Kabupaten Nganjuk Alifah, Hida Yatul Umi
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35402

Abstract

Tujuan penelitian ini adalah untuk meneliti bagaimana pengaruh inovasi prosuk, kualitas produk dan penggunaan informasi akuntansi secara parsial maupun simultan terhadap nilai perusahaan. Penelitian ini merupakan penelitian menganut metode kuantitatif. Populasi dalam penelitian ini adalah pelaku UMKM di Kabupaten Nganjuk. Sampel penelitian menggunakan metode purposive sampling, dengan perhitungan slovin sehingga diperoleh 100 sampel pelaku UMKM yang kemudian dilakukan analisis menggunakan analisis regresi linier berganda dan pengujian hipotesis secara parsial menggunakan uji t dan simultan menggunakan uji F.Hasil penelitian dapat disimpulkan bahwa 1) Inovasi produk berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk 2) Kualitas produk berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk 3) Penggunaan informasi akuntansi berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk 4) Kualitas produk, inovasi produk dan penggunaan informasi akuntansi secara simultan berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk.Keywords:inovasi produk, kualitas produk, penggunaan informasi akuntansi dan kinerja UMKM
Analisis Pengaruh Harga Logam Timah Dunia LME Terhadap Rasio Profitabilitas PT TIMAH Tbk Tahun 2018-2022 Nursiadi, Mizan
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35528

Abstract

AbstractThis research aims to analyze the correlation of the impact of fluctuations in the global tin metal price, using data from the London Metal Exchange (LME) during the period from 2018 to 2022, on the profitability ratios of PT Timah Tbk, a state-owned mining company (BUMN) in the tin industry sector. The analyzed profitability ratios include ROA (Return on Assets), ROE (Return on Equity), OPM (Operating Profit Margin), NPM (Net Profit Margin), and GPM (Gross Profit Margin). A simple linear regression analysis method is employed to evaluate the relationship between the fluctuations in the global tin price and the company's financial performance. The research findings indicate a significant influence of the global tin metal price on the profitability ratios of the company. These findings provide valuable insights for stakeholders in the tin mining industry, especially in making strategic decisions and risk management, and contribute to understanding how global factors affect the performance of state-owned enterprises (BUMN) in Indonesia.Keywords: Metal price fluctuations, Profitability ratios, Tin industry, PT Timah Tbk AbstrakPenelitian ini bertujuan untuk menganalisis korelasi dampak fluktuasi harga logam timah dunia, dengan data dari London Metal Exchange (LME) selama periode tahun 2018 hingga 2022, terhadap rasio profitabilitas PT Timah Tbk yang merupakan sebuah perusahaan tambang milik negara (BUMN) dalam sektor industri timah. Rasio profitabilitas yang dianalisis meliputi RoA (Return on Assets), RoE (Return on Equity), OPM (Operating Profit Margin), NPM (Net Profit Margin), dan GPM (Gross Profit Margin). Metode analisis regresi linear sederhana digunakan untuk mengevaluasi hubungan antara fluktuasi harga timah dunia dan kinerja keuangan perusahaan. Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan dari harga logam timah dunia terhadap rasio-rasio profitabilitas perusahaan. Temuan ini memberikan gambaran penting bagi pemangku kepentingan dalam industri tambang timah, terutama dalam pengambilan keputusan strategis dan manajemen risiko, serta berkontribusi pada pemahaman tentang bagaimana faktor global memengaruhi kinerja perusahaan BUMN di Indonesia.Kata kunci: Fluktuasi harga logam, Rasio profitabilitas, Industri Timah, PT Timah Tbk
PENGARUH KENAIKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP PENDAPATAN WAJIB PAJAK BADAN USAHA DI KOTA METRO yudistira, era
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35730

Abstract

One of the efforts to restore state budget conditions carried out by the government is to increase the rate of value added tax (VAT) to 11% under the Law on Harmonization of Tax Regulations Number 7 of 2021. With this increase in VAT, it will certainly have an impact on increasing costs in the producer sector for later passed on by small and medium enterprises (SMEs) to consumers through rising product prices. With the increase in VAT, it will certainly have an impact on increasing costs in the producer sector, which will then be passed on by micro, small and medium enterprises (MSMEs) to consumers through rising product prices.The purpose of this study is to determine whether there is an effect of an increase in Value Added Tax (VAT) on the income of business entity taxpayers in the Metro City Tax Service Office (KPP). Data analysis used was descriptive statistical test, instrument validity test, instrument reliability test, prerequisite test, simple regression analysis, t test, and the coefficient of determination (R2). The results showed that the increase in the 11% VAT rate had a negative effect on business income in Metro City.Keywords: 11% VAT, business income, SMEs
PENGARUH KOMPETENSI APARATUR DESA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP NIAT UNTUK MELAKUKAN FRAUD DALAM PENGELOLAAN DANA DESA Sabirin, sabirin
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.37622

Abstract

The purpose of this study was to determine and analyze the influence of the village apparatus and internal control system on the intention to commit fraud. As well as to find out and analyze whether moral sensitivity moderates the competence of village officials and internal control systems against intentions to commit fraud in the management of village funds. This research is causal (causal research). The population of the study was all village finance officers in Sambas Regency, which were 193 people. Meanwhile, the sampling method is using simple random sampling with sample measurement using the Slovin formula. The selected sample is 130 respondents. From the selected sample, 112 respondents were eligible for data processing. The analysis technique used is analysis of multiple regression. The results showed that the competence of the village apparatus and the internal control system had a positive and significant effect on the intention to commit fraud, which means the better the competence of the village apparatus and the internal control system, the lower the intention to commit fraud.Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kompetensi aparatur desa dan sistem pengendalian internal terhadap niat untuk melakukan fraud. Serta untuk mengatahui dan menganalisis apakah moral sensitivitymenjadi pemoderasi kompetensi aparatur desa dan sistem pengendalian internal terhadap niat untuk melakukan fraud dalam pengelolaan dana desa.Penelitian ini bersifat kausal (causal research). Populasi penelitian adalah seluruh kaur keuangan desa yang di Kabupaten Sambas yaitu sejumlah 193 orang. Adapun, metode pengambilan sampel yaitu menggunakan simple random sampling dengan pengukuran sampel menggunakan rumus slovin. Sampel terpilih sejumlah 130 responden. Dari sampel terpilih data yang layak untuk diolah sejumlah 112 responden. Teknik analisis yang digunakan adalah analisis regresi berganda.Hasil penelitian menunjukan Kompetensi aparatur desa dan sistem pengendalian internal berpengaruh positif dan siginifikan terhadap niat untuk melakukan fraud, yang artinya semakin baik Kompetensi aparatur desa dan sistem pengendalian internal maka akan semakin rendah pula niat untuk melakukan fraud.
Dampak Pandemi Terhadap Faktor Tingkat Kesulitan Zulpahmi, Zulpahmi; Sumardi, Sumardi; Setiawan, Edi; Hidayat, Fikri
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.38719

Abstract

Tujuan dari penelitian ini adalah untuk menentukan apakah bisnis non-keuangan menghadapi masalah arus kas sebagai akibat dari epidemi COVID-19. Purposive sampling adalah metode pilihan untuk penelitian ini. Penulis menggunakan model Altman Z-Score untuk mengevaluasi tekanan moneter. Variabel current ratio dan profitabilitas berpengaruh terhadap financial distress sebelum pandemi, sedangkan DER (Debt-to-Equity Ratio), Total Asset Turnover, Inflasi, dan Suku Bunga tidak berpengaruh. Sementara profitabilitas, inflasi, dan suku bunga semuanya berkontribusi positif terhadap kesulitan keuangan sebelum dan selama pandemi, DER memiliki dampak sebaliknya. Rasio lancar dan Total Asset Turnover juga ditemukan tidak berpengaruh terhadap financial distress selama pandemi. Temuan penelitian ini dapat digunakan sebagai referensi untuk membuat keputusan bisnis di masa depan, karena dapat menjelaskan penyebab kesulitan keuangan yang dialami oleh perusahaan non-keuangan selama wabah COVID-19  
ANALISIS KOMPARASI KEAKURATAN RETURN SAHAM MENGGUNAKAN METODE CAPM DAN APT PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI JII BURSA EFEK INDONESIA PERIODE 2019 – 2023 Hasdiana, Dewi
Akuntabilitas Vol. 17 No. 1 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.40383

Abstract

Penelitian ini bertujuan untuk menganalisis komparasi return saham, menggunakan metode CAPM dan metode APT serta menganalisis perbedaan keakuratan metode CAPM dan APT pada sektor Pertambangan yang terdaftar di JII Bursa Efek Indonesia Periode 2019 – 2023.Metode penelitian ini adalah metode kuantitatif yang bersifat komparatif.  Populasi penelitian berjumlah 30 perusahaan yang terdaftar di JII BEI.  Penentuan sampel menggunakan metode purposive sampling sebanyak 8 perusahaan yang bergerak di sektor Pertambangan dengan alat analisis independent sample t test dengan software SPSS 22. Hasil penelitian metode CAPM rata-rata return saham -2,080% dengan pengaruh yang signifikan antara beta saham dengan terhadap return saham dengan pengaruh positif.  Tingkat pengembalian bebas risiko memiliki pengaruh yang signifikan terhadap return saham dengan pengaruh yang negatif.  Sedangkan dengan metode APT sebesar -6,753 % dan dengan hasil SBI dan Inflasi mempunyai pengaruh terhadap return saham berpengaruh negatif sedangkan JUB dan kurs tidak berpengaruh signifikan terhadap return saham.
Kecukupan Modal Memoderasi Efisiensi Operasional dan Diversifikasi Pendapatan terhadap Keberlanjutan Finansial Qintharah, Yuha Nadhirah; Murwaningsari, Etty
Akuntabilitas Vol. 17 No. 1 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.41221

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Kecukupan modal memoderasi pengaruh efisinsei opersional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Penelitian ini menggunakan pendekatan penelitian kuantitatif, populasi dalam penelitian ini adalah sektor keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 sampai dengan 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan metode analisisnya menggunakan regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian ini menunjukan efisiensi opersional berpengaruh negatif signifikan terhadap keberlanjutann finansial. Diversifikasi pendapatan berpengaruh positif signifikan terhadap keberlanjutan finansial. Kecukupan modal memperlemah pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial.

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