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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 262 Documents
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Literature Review : The Role of Forensic Audit, Investigative Audit, Auditor Competence, Spiritual Intelligence and Information Technology on Fraud Detection Abel Desiyanti Manik; Elisa Cici Prisilia; Juana Dewi Maharani; Handriyani Dwilita
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1203

Abstract

This study aims to analyze the role of forensic audit, investigative audit, auditor competence, spiritual intelligence, and information technology in detecting fraud. Using a qualitative method with a literature review, the results showed that forensic auditing is effective in detecting and proving fraud through investigative techniques, while investigative auditing focuses on identifying modus operandi and collecting evidence. Auditor competence, which includes technical expertise, accounting, and legal understanding, is critical to uncovering fraud. Spiritual intelligence helps auditors maintain integrity, while information technology supports fraud detection through data management systems and audit software. Synergy between all these factors is necessary to improve fraud detection and prevent further losses to the company. This research is expected to contribute to the development of more effective audit methods to reduce the risk of fraud.
Strategi Pemasaran Produk Coklat Turqiy menurut Etika Bisnis Islam Ananta Delyana Mafikah; Rika Nur Amelia; Silvi Indah Nurvita Sari; Anugrahi Ziyadatin Ilmi; Hikmatus Sa’diyah; Eny Latifah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1215

Abstract

This research discusses the application of Sharia business ethics in the marketing strategy of Turqiy chocolate products. As a brand committed to Islamic principles, Turqy integrates Sharia ethical values, such as honesty, justice, and transparency, into every aspect of its operations and product promotions. This product marketing strategy is designed to meet the needs of increasingly selective Muslim consumers for halal and high-quality products. This research uses a qualitative approach with descriptive analysis, exploring how Turqiy applies Sharia principles in the packaging, communication, and distribution of its products. The research results show that the application of Sharia business ethics not only enhances consumer trust but also creates a competitive advantage in the global market. This article makes an important contribution to the development of the sharia marketing concept, especially in the food and beverage industry.
Cash Flow Statement Analysis to Determine the Level of Liquidity at PT. Astra Agro Lestari Tbk Period 2021-2023 Elisa Cici Prisilia; Elisabet Lumban Gaol; Riskana Natalia Br Bangun; Dwi Saraswati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1224

Abstract

The purpose of this study is to determine the level of liquidity of PT. Astra Agro Lestari Tbk using cash flow statement analysis. The population of this study is the annual financial statements of PT. Astra Agro Lestari Tbk from 2021 to 2023. The example used in this study is the cash flow statement from 2021 to 2023. The results of the study show that changes in the three-year cash flow statement affect the company's cash flow position. In 2023, the company's operating activities increased, but in 2021–2022 they fell to a negative value. In 2023, the company's operating activities only increased, but were still negative. In 2021–2023, investment activities also decreased in value due to a decrease in loans for the purchase of fixed assets, expansion of production facilities, and expansion of biological assets. In addition, fundraising activities continued to decline, with the largest decline occurring between 2021 and 2023. The company has been illiquid for the past three years, according to its liquidity measurement with its cash ratio. Due to the inability to provide cash and cash equivalents, current liabilities then increased. The current industry standard is well below the cash ratio. This value will exceed the industry standard for the first time in 2022, indicating that the company is able to pay its short-term debt this year.
Analyzing Some Economic and Environmental Returns of Circular Economy in Italy Zeinab Ali Dashoor
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1226

Abstract

The present study targets carrying out an analysis of economic and environmental returns as an effect of the adoption of a circular economy in Italy. Some of the key concepts it focuses on are promotion of private circular investment, export of recyclable material, use of circular material, eco-innovation, material footprint, and contribution of renewable energy to the total energy. The present study is supported by the systematic analysis of international data related to the role of circular economy in increasing economic efficiency and reducing environmental costs. The results highlight that private circular investment is highly relevant for the creation of new opportunities for economic development and supporting new, innovative sectors, such as recycling technologies. The results also underlined that eco-innovation plays a crucial role in improving resource efficiency, material footprint reduction, and renewable energy. The study confirms that the circular economy can be a strategic opportunity for Italy to further contribute to renewable energy and to reduce its imported natural resources dependence in a way that is both sustainable and economically competitive. The present study provides valuable insights for decision-makers and policymakers to promote circular economy strategies at national and international levels.
Kemampuan Pengelolaan Keuangan Mahasiswa Akuntansi Politeknik Negeri Medan Sabarita Tarigan; Raina Rosanti; Jasa Ginting
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1228

Abstract

This article discusses the ability of Accounting students of Medan State Polytechnic in managing personal finances which include five main aspects: spending money according to needs, paying obligations on time, planning finances for the future, saving, and setting aside money for personal and family needs. Most students show good ability in financial management, although some still face challenges, such as difficulty saving and managing expenses. This study uses a survey method with a quantitative approach. The results of the study show that the majority of students are in the good to very good category in financial management. This finding reveals that although some students have large pocket money, their financial management behavior is not yet completely ideal, so it requires more awareness in acting financially. The influence of family, environment, and education plays an important role in shaping students' financial habits, where parents are the main factors.
Digital Accounting In Pursuit Of Environmental Sustainability Ahmed Fadhil Saleh; Ghalib J. Aswad; Ahmed Mohammed Khalaf
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1239

Abstract

The research paper discusses the findings of the literature of previous studies related to accounting digitization to achieve environmental sustainability for the period from 2013 to 2023. The conclusions of the research literature show how the concept of modernity and the importance of digitization in accounting has evolved over the past few years in shedding light on different destinations and topics in the field of decision-making and environmental protection. The findings appears that researchers pointed to the urgent need to link research disciplines that would lead to increased interest in clean energy by involving experts in leading the digital transformation of accounting to legitimize the work of accountants. This research paper also referred to the results of the literature of studies regarding the interaction between various fields, especially sustainable accounting and accounting information systems, where the role of digital accounting in achieving sustainability, which is an integral part of a network of human and non-human actors that reflects economic activities on the environment. New research must also take into account that technology alone cannot solve environmental issues in isolation from the interactive role with humans who jointly seek solutions. Therefore, automating the work of accountants interested in corporate social responsibility issues through digital accounting can be one of the main pillars of that interaction in order to improve decision-making to protect the environment.
The Impact of Digital Financial Trading on Investor Behavior In Traditional Financial Markets Haider Abbas abdullah Aljanabi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1240

Abstract

Based on the great development that has included all aspects of life, including financial investment, and with the entry of technology with all its strength in facilitating business, great thought has begun to be given to explaining how technology affects investor behavior when entering the securities market. The research dealt with a digital platform (Trader4) and its impact on attracting investors to invest through it. The results showed that digital platforms have a great impact on investor behavior by providing many services that facilitate work for the investor, which prompted many investors to resort to digital platforms and invest through them and leave traditional markets. This gave indications that digital platforms have changed investor behavior through the attraction factors that they used towards the investor. The research presented a set of recommendations, the most important of which was to work on raising awareness and understanding among investors through the media and publishing on how to choose the right path in building their financial investments and using technology in its forms that help build society financially and investment-wise.
The Role Of Corporate Governance In Enhancing E-Marketing : Study At Rashid Bank Palestine Street Branch. Asst. lecture .Hassan D Obaid
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1247

Abstract

This study examines the effective role played by corporate governance in promoting e-marketing strategies, through an applied study conducted on Al-Rasheed Bank - Palestine Street Branch. In light of the rapid developments in the digital field, organizations are increasingly relying on e-marketing tools to improve their performance, making it necessary to apply governance principles to ensure the highest levels of efficiency, transparency, and credibility. The study aims to illustrate how governance can contribute to improving the performance of e-marketing in financial institutions, With a focus on Al-Rasheed Bank as an applied model. The study seeks to achieve several objectives, including analyzing the impact of governance mechanisms on e-marketing strategies, and knowing the extent to which the application of governance is related to achieving institutional goals and improving marketing efficiency. It also aims to study how governance contributes to building a transparent and secure relationship between the organization and its customers, which enhances loyalty and expands the customer base. In addition, the study highlights the challenges that organizations may face in applying governance to e-marketing and proposes solutions to address them. The study showed that there is a strong relationship between corporate governance and e-marketing, as governance helps in defining the goals and vision of the organization, which ensures that e-marketing strategies are compatible with the general directions of the organization. Enhancing transparency and accountability also contributes to building customers' trust in the organization, which increases their positive interaction with its marketing strategies. Moreover, governance helps ensure compliance with legal and ethical standards, which enhances the organization's reputation in the market and reduces the legal risks it may face. The study relied on the descriptive and analytical approach to analyze the relationship between governance and e-marketing, with a focus on data related to Al-Rasheed Bank - Palestine Street Branch. A simple random sample of 50 employees from different departments within the bank was selected. Statistical analysis was also used to measure the impact of governance on the efficiency of e-marketing within the organization. The results of the study showed that 84% of employees believe that corporate governance plays a key role in the success of digital marketing campaigns, reflecting a broad awareness of the importance of regulatory frameworks and corporate policies in guiding digital marketing operations. 73% of employees also confirmed that there are clear governance policies within the bank, which enhances confidence in the corporate system. With regard to customer trust, 79% of employees indicated that governance contributes to improving the level of trust in the electronic services provided by the bank, while 73% of them believe that governance positively affects the process of strategic decision-making in e-marketing. Also, 71% of employees reported that there is an effective system to monitor the performance of digital marketing campaigns, which helps to evaluate performance and improve strategies based on the results achieved. However, the study noted that there are some challenges facing the implementation of governance in the field of e-marketing. 33% of employees indicated that there is a lack of regular training programs on governance practices, which may negatively affect the effectiveness of their implementation. 38% of respondents also showed weakness in the mechanisms for evaluating the effectiveness of governance in improving e-marketing. In addition, 45% of employees indicated that there are gaps in communication between the governance department and the e-marketing department, which calls for improving channels Communication to ensure the integration of efforts between different departments. Based on these results, the study provided a set of recommendations aimed at improving the application of governance in e-marketing. Among these recommendations is the need to organize training workshops to familiarize employees with governance practices and their importance in improving marketing performance. The study also recommended the use of key performance indicators (KPIs) to conduct periodic evaluations and improve marketing strategies based on the results of these evaluations. In addition, the study stressed the importance of strengthening coordination between governance and e-marketing departments to ensure the integration of efforts and achieve Better results. It also recommended updating governance policies to keep pace with developments in the field of e-marketing, in order to contribute to supporting innovation and creativity in digital marketing strategies. In conclusion, the study confirmed that corporate governance plays a vital role in improving the efficiency of e-marketing, which contributes to enhancing customer confidence, achieving regulatory compliance, and increasing the effectiveness of marketing campaigns in financial institutions, especially in Rasheed Bank. She also stressed the importance of developing periodic training and evaluation strategies to ensure the optimal application of governance principles, in a way that enhances the performance of institutions in the changing digital environment.
Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi Aureta Zhabila Eka Putri; Amor Marundha; Maidani Maidani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1251

Abstract

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.
Pengaruh Independensi, Kompetensi, Etika, Profesionalisme, dan Lingkungan Kerja Auditor terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta) Devan Adika Prasetya; Cris Kuntadi; Rachmat Pramukty
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1252

Abstract

This study aims to determine the influence that can occur between: (1) Independence on Audit Quality, (2) Competence on Audit Quality, (3) Ethics on Audit Quality, (4) Professionalism on Audit Quality, (5) Work Environment on Audit Quality. The sample used in this study is external auditors who work in 7 Public Accounting Firms in the Jakarta Area. The number of respondents in this study was 78 respondents. The sampling technique used in this study is purposive sampling which is one of the techniques in the non-probability sampling group. The data collection method used in this study uses a questionnaire method. The design used in this study is hypothesis testing using SPSS statistical version 27. The results of this study show that (1) independence has a positive effect on audit quality, (2) competence has a positive effect on audit quality, (3) ethics has a positive effect on audit quality, (4) professionalism has a positive effect on audit quality, (5) work environment has a positive effect on audit quality.

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