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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 277 Documents
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Digital Marketing, Social Media Marketing, dan e-WOM untuk UMKM Kota Binjai Merry Moy Mita
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret : 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.v4i1.2160

Abstract

The rapid acceleration of the digital economy has positioned Micro, Small, and Medium Enterprises (SMEs) at a strategic crossroads. This study investigates the impact of digital marketing and social media marketing on the performance of SMEs in Binjai, North Sumatra, while exploring the mediating role of Electronic Word of Mouth (e-WOM). Utilizing a quantitative approach with a sample of 182 SME owners, data were analyzed using multiple linear regression and path analysis via SPSS 26. The findings demonstrate that digital marketing and social media marketing initiatives significantly and positively influence business performance, accounting for 54.2% of the variance. Notably, social media marketing emerged as the most dominant predictor, fostering high levels of customer engagement. Furthermore, path analysis reveals that e-WOM serves as a critical mediator; effective social media strategies stimulate authentic digital testimonials, which subsequently enhance consumer trust and sales volume. This research concludes that for SMEs in emerging local markets like Binjai, the orchestration of digital reputation through e-WOM is fundamental to achieving sustainable competitive advantage in an increasingly volatile digital landscape.
Transformasi Zakat Digital: Strategi Akselerasi Pengentasan Kemiskinan di Era Society 5.0 Fredi Setyono; Haikal Firmansah Anas Pratama
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret : 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.v4i1.2207

Abstract

The Society 5.0 era promotes the integration of cyber-physical technology through Artificial Intelligence (AI) and Big Data for human welfare, where digital zakat transformation becomes a crucial strategy to bridge the wide gap between national zakat potential (±IDR 327 trillion) and its actual collection. This study aims to analyze digital zakat transformation strategies in accelerating poverty alleviation in Indonesia within the smart society era. The research method employed is a descriptive qualitative approach using a library research method, analyzing literature from the 2020-2025 period sourced from digital databases. The results indicate that the implementation of digital technologies such as fintech platforms, blockchain, and QRIS significantly enhances transparency, accountability, and muzakki trust, while accelerating fund distribution time by up to 50%. Digital-based productive zakat strategies through MSME empowerment have proven effective in increasing mustahik's average income by up to 100%, facilitating the transformation of mustahik into independent muzakki. This study concludes that digital zakat transformation serves as a primary catalyst for achieving the first pillar of the Sustainable Development Goals (SDGs) (No Poverty), although its success requires national regulatory harmonization and the strengthening of technological infrastructure in rural areas.
Analisis Dampak Penerapan PSAK 73 (Sewa) terhadap Efisiensi Pajak dan Laba Bersih: Studi Kasus pada PT Mitra Adiperkasa Tbk Meilani Ely Nur Sya'diah; Moh. Iskak Elly; Dyah Ayu Perwitasari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: 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.v4i2.2253

Abstract

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.
Analisis Penerapan PPh Pasal 23 atas Jasa di PT WB Majalengka Raras Putri Utami
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: 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.v4i2.2255

Abstract

This study aims to analyze the application of Income Tax (PPh) Article 23 on services at PT WB Plant Majalengka. The method used is descriptive qualitative with a case study approach through observation, interviews, and tax document analysis. The results show that the implementation of PPh Article 23 is in accordance with applicable tax regulations, including proper tax object classification, application of a 2% rate for vendors with NPWP, and DPP determination excluding VAT. The administrative process runs systematically and reporting is conducted on time. However, several constraints were identified, such as dependence on accounting data readiness, technical issues in the Coretax DJP system, and incomplete electronic withholding certificates. Therefore, improvements in internal scheduling, document verification, and inter-unit coordination are recommended. These findings are expected to serve as a reference for companies in optimizing tax compliance and strengthening the internal control system in managing PPh Article 23 obligations.
Dampak Ekosistem Digital terhadap Kesejahteraan Kolektif Pembudidaya Ikan Gurame dan Masyarakat Sekitar di Dusun Turalak Kabupaten Ciamis Ganjar Santika; Agus Sahroni; Arif Syaripudin; Asep Asep; Lepiyani Lepiyani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: 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.v4i2.2260

Abstract

This study aims to analyse the impact of socio-economic engineering through the use of digital ecosystems (TikTok) on the welfare of the local community and gurame fish farmers in Turalak. Amidst the dominance of traditional systems, the use of social commerce (TikTok) has emerged as an instrument of change that is transforming the behaviour and structure of rural communities. The method employed is qualitative with a descriptive approach. Data was collected through observation, interviews with fish farmers, local workers, and relevant social media administrators. The research findings indicate that digitalisation can stimulate the process of disintermediation, which can grant price autonomy to fish farmers and expand market reach. This phenomenon creates social engineering in the form of new economic roles, such as social media administrators, packaging staff, and local couriers. From a Sharia perspective, this can foster collective welfare through fairer and more transparent income distribution. It can be concluded that the digital ecosystem can act as a catalyst for social structural change, collectively improving the standard of living of the surrounding community
Dampak Implementasi PSAK 72/115 Terhadap Relevansi Nilai Informasi Akuntansi pada Sub-Sektor Telekomunikasi, Konstruksi, Properti & Real Estate di BEI 2020-2024 Dwi Nadya Puspita; Retno Yuni Nur Susilowati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: 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.v4i2.2262

Abstract

This study aims to analyze the impact of PSAK 72/115 implementation on the value relevance of accounting information in telecommunications, construction, and property and real estate subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The implementation of PSAK 72/115, which adopts IFRS 15, changes the revenue recognition mechanism based on the fulfillment of performance obligations, thus potentially affecting the relevance of accounting information for investors. This study uses a quantitative approach with secondary data obtained from annual financial reports and company stock price data. The research sample was selected using a purposive sampling method and resulted in 77 companies with a total of 307 observation data after the outlier process. Data analysis was carried out using multiple linear regression with the Ohlson Price Model approach to measure the value relevance of accounting information through Earnings per Share (EPS) and Book Value per Share (BVPS). The results of this study indicate that the implementation of PSAK 72/115 weakens the value relevance of earnings, as measured by Earnings per Share (EPS), but strengthens the relevance of book value, as measured by Book Value per Share (BVPS). Furthermore, the impact of PSAK 72/115 implementation varies across the study subsectors. In the property and real estate subsector, PSAK implementation has no significant effect on value relevance, but it does strengthen the effect of BVPS on value relevance. In the construction and telecommunications subsectors, PSAK implementation significantly impacts firm value relevance. This study indicates that the implementation of PSAK 72/115 has not fully improved the value relevance of accounting information because, in the initial stages of its implementation, earnings information tends to be less stable in reflecting a company's economic value, while book value information becomes more relevant for investors in assessing companies in the capital market.
Analisis Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Wajib dalam Laporan Keuangan Pemerintah Daerah Kabupaten/Kota di Indonesia Putri Halimatussya’diah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: 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.v4i2.2263

Abstract

This study examines the factors that influence the level of mandatory disclosure in local government financial statements in Indonesia. The independent variables in this study is regional wealth, capital expenditure, and transfer revenue. The research population comprises 507 district and city across Indonesia for the 2024 period. The sample was selected using a purposive sampling method, obtain total of 345 local government financial statements that met the established sampling criteria for testing purposes. The analytical technique employed in this study is multiple linear regression using SPSS 25. The results indicate that all independent variables namely regional wealth, capital expenditure, and transfer revenue have a significant influence on the level of mandatory disclosure in local government financial statements. Regional wealth and transfer revenue exhibit a positive effect on the dependent variable. Therefore, the hypotheses for both variables are supported. In contrast, capital expenditure in this study demonstrates a negative effect on the dependent variable, resulting in the rejection of its corresponding hypothesis. This study further reveals that the average level of mandatory disclosure fulfilled by local governments stands at only 26%.

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