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INDONESIA
JUTRIANCE
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : -     EISSN : 30264766     DOI : https://doi.org/10.61754/jutriance.v1i01
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Trial Balance (JUTRIANCE) adalah jurnal ilmiah yang diterbitkan oleh Ikatan Cendikiawan Muda Akuntansi (ICMA). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 29 Documents
 1   2   3 
Greenwashing: Really Green Accounting or Claim Issued? Lukmana Putra, Indra
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.125

Abstract

Greenwashing has been a major concern in discussions on sustainability, where companies often claim environmentally friendly practices that are not always backed up by concrete actions. This research aims to determine whether greenwashing truly reflects sustainability or is just a marketing tactic. The method used analyzes literature and case studies from various industries over the period 2021-2024. The research found that greenwashing is more often used as a corporate image strategy than an actual commitment to sustainability. The results show that many companies utilize uncertain and less transparent environmental claims, which ultimately misleads consumers and hinders real progress in sustainable business practices. The findings emphasize the importance of stricter regulation and clearer reporting to ensure that sustainability claims truly reflect actions that support the environment. This research lies in highlighting the prevalence of greenwashing, which can inform policymakers and regulatory bodies about the need for stricter regulations and clearer reporting standards to protect consumers and promote genuine sustainability.The research is limited by its focus on the 2021-2024 period and lacks clarity on specific industries or regions, which may affect its generalizability. It relies on secondary sources without primary data, such as interviews or surveys, potentially missing emerging trends or firsthand insights into greenwashing practices.
Pengaruh Perputaran Modal Kerja, Perputaran Piutang Dan Perputaran Kas Terhadap Profitabilitas Pada Perusahaan Properti Dan Real Estae Yang Terdaftar Di Bei Sinaga, Stevanny Yuwono; Permatasari, Anita
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.134

Abstract

Profitability is one of the important aspects for a company in showing its ability to gain profit and maintain its competitiveness. Profitability also plays an active role in ensuring the company's financial stability in the long term. The proxy for profitability is by using Return on Assets (ROA). This study will discuss three factors that can affect a company's profitability. The three factors are working capital, accounts receivable turnover and cash turnover. The data used in this study are secondary data taken from financial statements listed on the Indonesia Stock Exchange from 2021 to 2023. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique used is purpose sampling. The criteria are the first property and real estate companies listed on the Indonesia Stock Exchange in 2021-2023. The second criterion is that the required financial report information for property and real estate companies is incomplete during 2021-2023. The third criterion is property and real estate companies that have not made a profit for three consecutive years. Based on the criteria, the number of samples obtained was 47 out of 78 companies. The analysis technique in this study used multiple linear regression tests and was processed using the SPSS Statistics program. There are two types of variables used in this study, namely the dependent variable is profitability (Y) and the independent variables are working capital turnover (X1), accounts receivable turnover (X2), and cash turnover (X3). The results of this study state that the work model does not affect profitability in property and real estate companies listed on the Indonesia Stock Exchange in 2021-2023. The second research result states that accounts receivable turnover does not affect profitability in property and real estate companies listed on the Indonesia Stock Exchange in 2021-2023. The third research result states that cash turnover affects profitability in property and real estate companies listed on the Indonesia Stock Exchange in 2021-2023. Keywords: Working Capital Turnover, Receivables Turnover, Cash Turnover
Exploring The Evolution And Impact Of Intellectual Capital On Organizational Performance: A Systematic Review Wahyudi, Tri; Arisondha, Edy; Nofianti, Nana; Utami Widyaningsih, Ika
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.136

Abstract

This study systematically reviews the literature on intellectual capital (IC) and its impact on organizational performance, focusing on the interaction between human, structural, and relational capital. The purpose is to synthesize findings from recent studies and understand how these IC dimensions contribute to performance across different industries and regions. A comprehensive search was conducted in Scopus, resulting in 176 studies published between 2019 and 2024. The analysis reveals that human capital is critical for innovation and service quality in service sectors, structural capital enhances innovation in manufacturing, and relational capital drives market adaptation in emerging markets. The study also highlights the increasing role of digital transformation in reshaping IC management and its impact on performance. The findings underscore the need for a context-specific approach to managing IC, tailored to industry and regional characteristics. This review contributes to the understanding of IC’s role in organizational success and offers directions for future research, particularly regarding the integration of digital technologies and non-financial performance indicators.
Pengaruh Intensitas Modal, Pertumbuhan Penjualan, dan Umur Perusahaan terhadap Penghindaran Pajak Irawati, Wiwit; Gracia, Elysabet Dwi; Tamara, Lidya Meilani; Tinambunan, Mirawati; Sopita, Mita; Oktavia, Nurul; Hammda, Siti Dahniar
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.131

Abstract

This study aims to analyse the effect of capital intensity, sales growth, and company age on tax avoidance. Tax avoidance is a company’s effort to minimize the tax burden that must be paid, which can impact state revenue. The independent variables in this study include capital intensity, which reflects a company’s investment in fixed assets; sales growth, which indicates business expansion; and company age, which represents the company’s operational experience. The research data was obtained from the financial statements of companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study examined 17 companies with observations over five years, resulting in a total of 85 observations. The sampling technique used was purposive sampling. The analysis methods used were descriptive statistical analysis and panel data regression analysis. The results of this study indicate that (1) capital intensity has no effect on tax avoidance, (2) sales growth has a negative effect on tax avoidance, and (3) company age has an effect on tax avoidance. Meanwhile, capital intensity, sales growth, and company age simultaneously influence tax avoidance. Keywords: Capital Intensity, Sales Growth, Company Age, Tax Avoidance ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh intensitas modal, pertumbuhan penjualan, dan umur perusahaan terhadap penghindaran pajak. Penghindaran pajak adalah upaya perusahaan untuk meminimalkan beban pajak yang harus dibayar, yang dapat berdampak pada penerimaan negara. Variabel independen dalam penelitian ini mencakup intensitas modal, yang mencerminkan investasi perusahaan dalam aset tetap, pertumbuhan penjualan, yang menunjukkan perkembangan usaha, dan umur perusahaan, yang mewakili pengalaman perusahaan dalam operasional. Data penelitian diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Jenis penelitian yang digunakan dalam penelitian ini adalah 17 perusahaan dengan pengamatan selama 5 tahun, sehingga total observasi sebanyak 85 perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis statistik deskriptif dan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa (1) intensitas modal tidak berpengaruh terhadap penghindaran pajak, (2) pertumbuhan penjualan berpengaruh negatif terhadap penghindaran pajak, (3) umur perusahaan berpengaruh terhadap penghindaran pajak. Sementara itu secara simultan intensitas modal, pertumbuhan penjualan dan umur perusahaan berpengaruh terhadap penghindaran pajak. Kata Kunci: Intensitas Modal, Pertumbuhan Penjualan, Umur Perusahaan, Penghindaran Pajak.
PRAKTEK AKUNTANSI PENETAPAN NILAI BELIS PERKAWINAN SUKU LIO DESA BOKASAPE TIMUR, KECAMATAN WOLOWARU, KABUPATEN ENDE Nabo, Angelina Novita; Tameno, Nikson; Tefa, Siprianus G.
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.135

Abstract

Abstract This study discusses accounting practice in determining the value of belis in the marriage customs of the Lio tribe in East Bokasape Village, Wolopuru District, Ende Regency. The goal is to identify, measure, and record the value of belis in the marriage customs of the Lio tribe in East Bokasape Village. The type of research used in this study is qualitative. The type of data used is qualitative data supported by quantitative data. Data collection was obtained from observation, interviews, documentation and literature studies using Miles and Huberman data analysis techniques and using Nvivo software application tools. This research focuses on accounting practice with three (3) stages, namely, identification, measurement, and record-keeping. The results of this study are in the form of accounting science recording which is carried out simply, so that the results are found to be related to the relationship of the accounting approach in giving belis to the marriage customs of the Lio Tribe of East Bokasape Village which is a material for information and consideration about belis in accounting, including: (1) identification in belis is said to be relevant because economic transactions can be identified as a source of measurement and recording in accounting. (2) The research shows that the process of measuring belis, measured using the fair value "fair value", which is according to the market price set at that time, so that in the recognition process, the value of belisk is recorded at the stage of belis. (3) In recording Belis, the researcher provides an overview of journals and financial reports that can be used in the Belis event, meaning that this becomes a reference material in the next Belis event as evidence of documentation and consideration in the economy. Keywords: Identification, measurement, recording, Belis Customary Marriage Abstrak Penelitian ini membahas praktek akuntansi dalam penetapan nilai belis pada adat perkawinan suku Lio di Desa Bokasape Timur, Kecamatan Wolowaru, Kabupaten Ende. Tujuannya adalah untuk mengidentifikasi, mengukur, dan mencatat nilai belis dalam adat perkawinan suku Lio di Desa Bokasape Timur. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Jenis data yang digunakan adalah data kualitatif yang didukung dengan data kuantitatif. Pengumpulan data diperoleh dari observasi, wawancara, dokumentasi dan studi kepustakaan dengan teknik analisis data Miles dan Huberman dan menggunakan alat bantu aplikasi software Nvivo. Penelitian ini berfokus pada praktek akuntansi dengan tiga (3) tahap yaitu, pengidentifikasian, pengukuran, dan pencatatan. Hasil penelitian ini berupa pencatatan ilmu akuntansi yang dilakukan secara sederhana, sehingga hasil ditemukan adanya keterkaitan pendekatan akuntansi dalam pemberian belis pada adat perkawinan masyarakat Suku Lio Desa Bokasape Timur yang menjadi bahan informasi dan bahan pertimbangan tentang belis dalam akuntansi antara lain: (1) pengidentifikasian dalam belis dikatakan relevan karena transaksi ekonomi dapat di identifikasi menjadi sumber pengukuran dan pencatatan dalam akuntansi. (2) penelitian menunjukan proses pengukuran belis, diukur dengan menggunakan nilai wajar “fair value” yaitu sesuai harga pasar yang ditetapkan pada saat itu, sehingga pada proses pengakuan, nilai belis dicatat pada tahapan belis itu terjadi. (3) pada pencatatan belis peneliti memberikan gambaran jurnal dan laporan keuangan yang dapat digunakan dalam peristiwa belis, artinya ini menjadi bahan acuan dalam peristiwa belis selanjutnya sebagai bukti dokumentasi dan pertimbangan dalam ekonomi. Kata Kunci: Pengidentifikasian, pengukuran, pencatatan, Belis Adat Perkawinan
PENGARUH WORKING CAPITAL MANAGEMENT, INTELLECTUAL CAPITAL, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Chrisvianti, Nita; Anam, Saiful; Indrianto, Dian
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.137

Abstract

The aim of the research is to determine the influence of the variables Working Capital Management, Intellectual Capital, Company Size, Profitability. Population data includes manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2020 - 2023. The data sample used is the result of a purposive sampling technique and the number of samples suitable for use is 197 companies. During the research carried out, the method used was a quantitative method using the SPSS 24 program. Based on the results of testing by researchers, the variables that are known to influence profitability are Working Capital Management and Company Size which are positive and significant. However, the variable that has no effect on profitability is Intellectual Capital
PENGARUH SUKU BUNGA, INFLASI DAN PRODUK DOMESTIK BRUTO (PDB) TERHADAP RETURN SAHAM Amallia, Devina; Rahmat, Kamaluddin; Anggraeni, Windi Ariesti
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.148

Abstract

The capital market in the macroeconomic context plays a strategic role in a country's economy, particularly in raising funds and managing the optimal utilization of economic resources. Investors are required to have the ability to project future capital market conditions as a basis for making sound investment decisions. This study aims to analyze the influence of interest rates, inflation, and Gross Domestic Product (GDP) on stock returns. The population of this study includes companies listed in the IDX High Dividend 20 index on the Indonesia Stock Exchange (IDX), with a sample selected using purposive sampling, resulting in a total of 55 companies. This research employs a descriptive-verificative method with a quantitative approach. The results showed that interest rates, and inflation partially affect stock returns. GDP partially has no effect on stock returns. Interest rates, inflation and GDP simultaneously affect stock returns.
PENGARUH IMPLEMENTASI TAX AMNESTY TERHADAP PENINGKATAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA ULU Zahra, Aisyah Nazwa Az; Latif , Imam Nazarudin; Barus, Ivana Nina Esterlin
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.158

Abstract

This research sees tax amnesty as a government policy to increase the number of taxpayers and improve compliance. By removing previous tax debts and sanctions, this policy encourages non compliant taxpayers to return, and helps increase tax revenue and restoring public trust in the government. This study aims to determine and analyze what effect the implementation of Tax Amnesty Volume 2 has on increasing tax revenue at Kantor Pelayanan Pajak Pratama Samarinda Ulu. The theoretical basis used in this research is the concept of taxation, tax amnesty, and tax revenue. This research applies a quantitative approach with a minimum sample of 96 respondents, determined using the Lameshow formula, and a purposive sampling technique. Primary data were collected through direct observation and questionnaires completed by respondents. Data analysis was conducted using WarpPLS 7.0 with the Structural Equation Modelling (SEM) approach. The results show that the implementation of tax amnesty has a positive and significant influence on the increase in tax revenue at Kantor Pelayanan Pajak Pratama Samarinda Ulu. These findings indicate that the policy provides a tangible contribution to optimizing tax revenue, particularly through improved compliance among previously inactive taxpayers. This research is expected to serve as a reference for companies to enhance their compliance and transparency regarding post tax amnesty obligations as a basis for readers to develop broader studies on fiscal policy and as a consideration for future researchers to adopt a nonlinear approach in analyzing variable relationships to obtain more accurate and realistic results
PERPUTARAN KAS PERPUTARAN PERSEDIAAN DAN PERPUTARAN MODAL KERJA PADA GOFFE SAMARINDA Adzani, Aura Fathasha; Lau, Elfreda Aplonia; Barus, Ivana Nina Esterlin
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.159

Abstract

Working capital turnover is very important for coffee shop because it affects a business's ability to survive and develop. Working capital is funds used to meet daily operational needs, such as purchasing raw materials, paying salaries and other operational costs. Working capital turnover has several important elements, including cash turnover, inventory turnover and working capital turnover. This research aims to determine and analyze cash turnover, inventory turnover and working capital turnover at Goffee Samarinda in 2023 - 2024. The theoretical basis for this research is management accounting, specifically regarding cash turnover, inventory turnover and working capital turnover. This research was conducted at Goffee Samarinda and focused on analyzing cash turnover, inventory turnover and working capital turnover. This research uses the Goffee Samarinda report for 2022 - 2024. The analytical tools used are cash turnover ratio, inventory turnover and working capital turnover. The research results show that 1) Cash turnover at Goffee Samarinda in 2024 has increased compared to 2023 because Goffee Samarinda has succeeded in increasing sales significantly, which has an impact on increasing cash turnover. 2) Inventory turnover at Goffee Samarinda in 2024 has increased compared to 2023 due to more efficient inventory management, reduction lead time thus helping Goffee to reduce the time goods are in the warehouse, which directly increases inventory turnover. 3) Working capital turnover at Goffee Samarinda in 2024 has increased compared to 2023 because Goffee has succeeded in increasing efficiency in using current assets such as cash and inventory, where Goffee's cash turnover and inventory turnover have increased so this has an impact on increasing working capital turnover.

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