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Jurnal Ilmiah Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30471931     EISSN : 30472334     DOI : 10.69714
Core Subject : Education,
Education Other
Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait bidang Akuntansi seperti : Akuntansi Keuangan (Financial Accounting), Akuntansi Pemeriksaan (Auditing), Akuntansi Biaya (Cost Accounting), Akuntansi Manajemen (Management Accounting), Bidang Bidang Akuntansi Perpajakan, Akuntansi Peranggaran (Budgeting), Akuntansi Pemerintahan (Governmental Accounting), Sistem Akuntansi (Accounting System), Akuntansi Anggaran (Budgetary Accounting) dan Akuntansi Perbankan. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JILAK terbit 4 kali dalam setahun, yaitu pada bulan Februari, mei, Agustus dan November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 66 Documents
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PENERAPAN ANALISIS COST VOLUME PROFIT (CVP) SEBAGAI ALAT PERENCANAAN LABA PADA CV. MARTINI PUTRA JAYA Octavialinsi Dian Waradi; Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/2nh3wy05

Abstract

This study aims to determine the application of Cost Volume Profit (CVP) analysis as a profit planning tool at CV. Martini Putra Jaya, a distributor of inkjet printer machines. This study uses a qualitative approach with a case study method, where data and information are collected through interviews and internal company documentation. The primary focus of this study is to evaluate how CVP analysis can be utilized in developing more structured and efficient sales strategies and profit planning, particularly for products experiencing sales fluctuations. By applying CVP calculations, the company can determine product contribution margins, break-even points (BEP), and margin of safety at which sales declines can occur, as well as conducting profit planning that can help the company achieve its profit targets. After obtaining the results of the CVP analysis, the company can develop appropriate sales strategies to increase sales and achieve profit targets. Strategies that can be implemented include slightly lowering prices and combining them with aggressive promotions to reach more segments, adding after-sales services, or offering longer warranties. The company can also offer bundling packages, such as selling a package containing a machine, ink, and initial training at a special price.
PENGARUH RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Nabilla Aulia Qoirunisa; Yulyanah Yulyanah
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/p4gbh712

Abstract

This study aims to investigate how solvency and profitability ratios influence tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The solvency ratio is represented by the Debt to Asset Ratio (DAR), while the profitability ratio is represented by the Return on Assets (ROA), and Tax avoidance is measured using the Effective Tax Rate (ETR). The study sample includes 17 companies, determined through purposive sampling, with annual financial reports obtained from the official IDX portal. The data were analyzed using multiple linear regression with the help of E-Views 13 software. The findings reveal that the solvency ratio does not significantly affect tax avoidance, whereas the profitability ratio shows a significant negative effect, indicating that higher profitability is associated with a reduced tendency toward tax avoidance.
PENGARUH ELEMEN FRAUD TRIANGLE TERHADAP TINDAK KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BUMN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023) Dewi Permatasari; Agus Sumanto
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/x7n4d936

Abstract

This study aims to examine the influence of the Fraud Triangle elements on the condition of financial statements. Specifically, this study examines the fraud triangle theory, which is represented by financial stability, industry characteristics, and total accruals to total assets This study uses M-Score Model to proxy the condition of financial statements. The study population consists of all non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Purposive sampling was applied as the sampling method, resulting in a total of 18 companies as the research sample. The data used secondary data. The data used are secondary data. A quantitative approach and logistic regression analysis were used in hypothesis testing with SPSS software. The results show that the rationalization variable has a positive effect on conditions in financial statements. Meanwhile, the financial stability and industry characteristics variables do not have a positive effect on financial statement conditions.
FAKTOR - FAKTOR YANG MEMPENGARUHI SUSTAINABLE DEVELOPMENT PADA PERUSAHAAN SEKTOR F&B YANG TERDAFTAR DI BEI Dini Novianti; Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bnzwp535

Abstract

This study aims to analyze and empirically examine the influence of green accounting, material flow cost accounting, and environmental performance on sustainable development in food and beverage sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The variables were measured through indicators of environmental cost disclosure, the application of cost approaches in the production process, environmental performance disclosure through PROPER, and the achievement of long-term sustainable development. A quantitative approach with purposive sampling was employed, resulting in 62 eligible data points from a total population of 83 companies. The findings indicate that these three factors collectively have a significant influence on sustainable development in the food and beverage sector, highlighting the importance of integrating environmental considerations into business strategies to achieve long-term sustainability
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN LISTING SEKTOR PERTAMBANGAN DI BEI YANG MENERBITKAN SUSTAINABILITY REPORT PERIODE 2021-2023 Senja Putri Auliya Prayoga; Nurul Aini
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/mnfwwt41

Abstract

This research aims to analyze the influence of sustainability reports on the financial performance of mining companies registered on the Indonesia Stock Exchange (IDX). Sustainability reports disclose financial performance as the dependent variable and economic, social, and environmental aspects as independent variables. Mining businesses listed on the IDX that produced sustainability reports in accordance with the GRI G4 standard between 2021 and 2023 constitute the population analyzed in this study. This study employed purposive sampling, yielding a sample of 22 companies with a total of 66 firm-years. Multiple linear regression analysis using SPSS 27 was the methodology used in this investigation. The results of this research show that financial performance is substantially affected by different economic factors, environmental, and social factors as a whole.
PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE DAN LEVERAGE TERHADAP SUSTAINABLE GROWTH PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Annisa Devi Ainur Rohimah; Lilik Pirmaningsih
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/dr7gdb32

Abstract

This study aims to analyze and empirically examine the role of green accounting, environmental performance, and leverage in driving sustainable growth among Food and Beverage companies listed on the Indonesia Stock Exchange during 2021–2023. Green accounting is operationalized through the extent of environmental cost disclosure, environmental performance is assessed using the PROPER score, and leverage is measured via the Debt to Equity Ratio. Sustainable growth serves as an indicator of long-term corporate development. The study population comprises 83 companies, from which a purposive sampling method was applied, resulting in a final sample of 66 companies. Using multiple linear regression analysis, the results reveal that sustainable growth is significantly influenced by all the independent variables investigated. These findings underscore the critical role of green accounting practices in promoting sustainable growth within the Food and Beverage sector.
PENGARUH FRAUD TRIANGLE THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Rinda Harunsari; Sarah Yuliarini
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1fpnmq93

Abstract

Management manipulates financial statements to produce reports that do not reflect the actual condition. This practice has become increasingly common, including among pharmaceutical companies listed on the Indonesia Stock Exchange. The Fraud Triangle theory proposed by Donald Cressey (1953) includes the element of pressure, represented by financial targets (ROA) and external pressure (LEV); opportunity, represented by industry nature (Receivable); and rationalization, represented by total accruals to total assets (TATA). This study examines four factors suspected of influencing financial statement fraud. Fraud is measured using the Beneish M-Score to detect indications of report manipulation. Using a quantitative method and an associative research design, the sample consists of 24 pharmaceutical companies listed on the Indonesia Stock Exchange during 2021–2023, resulting in 72 observations selected through purposive sampling. Analysis using binary logistic regression in SPSS 26 shows that industry nature (Receivable) and rationalization (TATA) affect financial statement fraud. In contrast, financial targets (ROA) and external pressure (LEV) do not affect financial statement fraud.
PERBEDAAN PERSEPSI ANTARA MAHASISWA SENIOR DAN MAHASISWA JUNIOR MENGENAI PROFESI AKUNTAN PADA PROGRAM STUDI S1(PADA MAHASISWA AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA) Dinda Rolesa; Wiwin Wahyuni
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/c9d8t313

Abstract

The accounting profession plays a vital role in the business and economic world as a provider of accurate financial information to support decision-making. In the face of changes in the business environment and technological advances, students' perceptions of this profession are important because they are the future professionals. This study aims to compare the perceptions of senior and junior students in the Accounting Program at Wijaya Kusuma University in Surabaya toward the accounting profession. Differences in perspectives between the two groups are believed to be influenced by academic experience, exposure to the workplace, and understanding of the challenges of the accounting profession. The method used is descriptive comparative with a quantitative approach. Data was collected through questionnaires distributed to first-year and final-year students, then analyzed to identify differences in perceptions. The results show that senior students have more realistic and critical views, while junior students tend to be idealistic and optimistic. These differences are related to the greater internship experience and interaction with practitioners experienced by senior students. These findings emphasize the importance of practical experience and case-based learning in shaping mature perceptions. This study provides valuable insights for curriculum development and career development strategies to prepare graduates to face the dynamics of the accounting profession and strengthen the integration of theory and practice in accounting education
ANALISIS TRANSPARANSI DAN AKUNTABILITAS DALAM LAPORAN KEUANGAN DANA DESA PADA DESA GUNUNGTEGUH, SANGKAPURA, BAWEAN Faizatul Wardah; Miftahol Horri
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/49wh8w97

Abstract

This study aims to analyze the implementation of transparency and accountability principles in the village fund financial statements of GunungTeguh Village, Sangkapura, Bawean in 2023, and to identify influencing factors. The method used is descriptive qualitative with interviews to the Village Head, Financial Officer/Treasurer, and BPD Chairperson, complemented by observation and document study (APBDes, LPPD, Siskeudes). The analysis refers to the indicators of PMK No. 108 of 2024 and Permendagri No. 73 of 2022. The results show that transparency is considered fairly good through physical publication and village meetings, but digital access and information request procedures are not yet optimal. Accountability has been implemented in accordance with regulations, output achievement is 100%, and the outcome provides direct benefits, although it has not been measured quantitatively. Supervision mechanisms by BPD are in place, but there are no formal public complaint procedures and written sanctions. In conclusion, most indicators are met, but improvements are needed in information digitalization, impact evaluation, and participatory supervision strengthening.
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PENGGUNAAN SIA BERBASIS BANK DIGITAL PADA MAHASISWA AKUNTANSI GENERASI Z DI SURABAYA DENGAN PENGARUH SOSIAL SEBAGAI VARIABEL MEDIASI Annisa Ayu Ramadhiani; Rika Puspita Sari
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/84hxzt30

Abstract

This study analyzes the influence of perceived ease of use, perceived usefulness, trust, and security on the intention to use digital bank-based accounting information systems, with social influence as a mediating variable. The research was conducted on 120 Generation Z accounting students from universities in Surabaya using purposive sampling. The results show that perceived ease of use and security significantly influence usage intention, while perceived usefulness and trust do not. Perceived ease of use and usefulness affect social influence, but trust and security do not. Social influence does not mediate the relationship between the independent variables and usage intention. The findings indicate that technical factors are more dominant than social factors in encouraging the intention to adopt digital bank-based accounting information systems. These insights contribute to both academia and the banking industry in developing strategies for financial technology adoption.

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