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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 89 Documents
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ANALISIS PENGARUH STRUKTUR MODAL, LIKUIDITAS, PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTI PERIODE 2021–2023 Doni Andreas
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/pq6rrz63

Abstract

This study aims to analyze the effect of capital structure, liquidity, and profitability on firm value in property sector companies listed on the Indonesia Stock Exchange during 2021–2023. Firm value is measured by Price to Book Value (PBV), while the independent variables include Debt to Equity Ratio (DER), Current Ratio (CR), Return on Assets (ROA), and Return on Equity (ROE). This research employs a quantitative approach with multiple linear regression analysis. The results indicate that DER and ROE have a significant negative effect on PBV, while CR and ROA show no significant effect. The implication of this research is that companies need to maintain a prudent capital structure and improve earnings quality to increase investor confidence.
ANALISIS PPN DAN BEA MASUK TERHADAP HARGA JUAL PRODUK KOLEKSI POP MART DI INDONESIA Helena Maniku; Indah Yuli Kustianah; Shafa Kamilah Maryza; Najwa Nur Kamila
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/x4rpwx07

Abstract

This study aims to analyze the effect of Value Added Tax (VAT) and import duties on the selling price of collectible products, using Pop Mart in Indonesia as a case study. The research employs a descriptive qualitative approach by collecting data through direct and online surveys, as well as reviewing secondary sources such as journals, articles, and relevant tax regulations. The findings indicate that VAT and import duties influence price determination but do not significantly increase the selling price. This is due to Pop Mart Indonesia receiving bulk supplies directly from the parent company, which reduces the tax burden per unit. Products sold through official stores have more stable and affordable prices compared to those obtained through unofficial channels such as personal shopping services. Therefore, an efficient distribution structure and compliance with tax regulations enable the company to maintain competitive prices in the domestic market.
ANALISIS PERUBAHAN PSAK 24 KE PSAK 219 IMBALAN KERJA DAN DAMPAK YANG TIMBUL TERHADAP TRANSPARANSI LAPORAN KEUANGAN DI INDONESIA Novi Rahmadani; Kensani Laras Sekar; Kaela Atifa Armanny; Riska Amelia Arief; Rinny Meidiyustiani
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bxwtjb31

Abstract

The revision of financial accounting standards in Indonesia demonstrates an effort to maintain transparency and conformity with global practices. This study aims to analyze the evolution and implementation of Statements of Financial Accounting Standards, relating to employee compensation, particularly the transition from Statements of Financial Accounting Standards 18 to 226 and from Statements of Financial Accounting Standards 24 to 219. The method applied is desk research of literature, regulations, and updates released by the Indonesian Financial Accounting Standards Board (FASB IAI). The research findings indicate that these Statements of Financial Accounting Standards revisions aim to improve the relevance, accuracy, and comparability of financial statements, particularly regarding the disclosure of pension obligations and benefits. Statements of Financial Accounting Standards 226 offers more comprehensive guidance on reporting pension benefit plans, while Statements of Financial Accounting Standards 219 highlights the importance of transparency in the recognition and valuation of employee benefits. These updates lead to improvements in the quality of financial reporting, but also require companies to adjust their accounting systems, strengthen collaboration with actuaries, and enhance human resource capacity in the accounting sector. Overall, the revision of Statements of Financial Accounting Standards on employee benefits is a crucial step towards improving the accountability and reliability of financial statements in Indonesia.
KAJIAN LITERATUR: PENGARUH MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN Fadya Nafisah; Mira Choirunnisa; Fadiya ‘Aqila Rahma; Endang Kartini Panggiarti
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/se5mcj88

Abstract

 This research aims to describe the impact of mergers and acquisitions on corporate financial performance based on a literature review of previous research. The method used is a qualitative approach through a literature review utilizing secondary data from relevant studies. A total of 25 studies analyzed commonly used financial performance indicators, such as ROA, ROE, CR, DER, DAR, and TATO. The results of the review show that the impact of mergers and acquisitions on company financial performance varies and is inconsistent across industries and observation periods. Several studies found a significant increase in profitability and liquidity, while most other studies showed no significant change in financial ratios after the merger. These findings confirm that the success of mergers and acquisitions is highly dependent on the effectiveness of integration and the internal conditions of the company.
ANALISIS PENERAPAN PSAK 65 DAN RELEVANSINYA TERHADAP PSAK 15 DAN PSAK 22 DALAM LAPORAN KEUANGAN KONSOLIDASI PT BANK MANDIRI (PERSERO) TBK TAHUN 2024 Yunita Kusumaningrum; Tiara Ayu Wardani; Diana Fitriyani Putri; Amelia Eka Diyanti; Endang Kartini Panggiarti
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pn92h225

Abstract

Thisl study aimsl to lanalyze the limplementation of PSAK 65, PSAK 15, and lPSAK 22 in lthe preparation of lconsolidated financial lstatements of lPT Bank Mandiri (Persero) Tbk. This lresearch is lqualitative and descriptive, lwith data lcollection techniques lusing documentation methods on lthe company's consolidated financial reports, annual reports, and other official documents during the reporting period of 2024. The analysis results indicate that the company has consistently applied PSAK 65 in consolidating all controlled subsidiary entities with ownership above 50%. The applicationl of PSAK 15 lhas also been lcarried out by the company inl recording investments in associate entities using the equity method after PT Bank Mandiri (Persero) Tbk acquired a 20% stake in PT Asuransi Inhealth Indonesia. The recognition and impairment testing of goodwill arising from business combinations have lbeen in laccordance with lPSAK 22. It lcan be lconcluded that lthe implementation lof these three standards ensures lthat the lconsolidated financial lstatements of lBank Mandiri (lPersero) Tbk lare prepared transparently, accurately, and lin accordance lwith generally laccepted accounting lprinciples, thus providing la comprehensive picture lof the group's lfinancial position and financial performance.
ANALISIS FRAUD TRIANGLE PADA TINDAK PIDANA KORUPSI BERBASIS DIGITAL (STUDI KASUS PROYEK BTS 4G KOMINFO) Tri Anindya Febriani; Aisyah Nurul Ikhsani; Putri Rahmawati; Hastanti Agustin Rahayu
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: 10.69714/5a1q9068

Abstract

This study aims to analyze the application of Fraud Triangle theory in explaining the factors behind digital-based corruption in the BTS 4G Kominfo Project. The research employs a qualitative approach with a descriptive case study method using secondary data obtained from official government reports, legal documents, credible online news, and relevant academic literature. Data analysis was conducted through reduction and thematic interpretation based on the three main elements of the Fraud Triangle: pressure, opportunity, and rationalization. The results show that political pressure and bureaucratic targets created a strong motivation for administrative manipulation, while weak digital oversight systems provided significant opportunities for fraud. Furthermore, perpetrators tended to rationalize their actions as a form of efficiency for project continuity. These findings emphasize the importance of integrating digital supervision and strengthening public officials’ ethics to prevent fraud in the government sector.
ANALISIS DAMPAK PENERAPAN PSAK 221 TERHADAP PENGAKUAN,PENGUKURAN SELISIH KURS, DAN KUALITAS PELAPORAN KEUANGAN ENTITAS MULTINASIONAL DI INDONESIA Florentino Edoardo Christian Uwong; Azel Zahran Arsyfandy; Naomi Veronika Aprilia; Duta Achmad Hartono; Rinny Meidiyustiani
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/c6eqwe85

Abstract

This study presents a critical analysis of the implementation of Statement of Financial Accounting Standards (PSAK) 221 regarding the Effects of Changes in Foreign Exchange Rates, which is a substantive adoption of IAS 21 and replaces the previous provisions in PSAK 10. Given the increasing exposure of Indonesian entities to exchange rate fluctuation risks, compliance with PSAK 221 is important to ensure the transparency and relevance of financial statements. This study aims to analyze the technical provisions of PSAK 221 related to the definition, recognition, measurement, and presentation of foreign exchange transactions and the description of overseas business activities, and to evaluate the effect of accounting treatment of exchange differences—transactional exchange differences (recognized in Profit or Loss) versus translation exchange differences (recognized in Other Comprehensive Income/OCI)—on net profit volatility and the informative value of financial statements. The method used is a descriptive qualitative case study based on document analysis (analysis of accounting policies and Notes to the Financial Statements of entities with significant foreign currency exposure, for the period 2023–2024). The main findings show that PSAK 221 reinforces the determination of functional currency and requires the separation of exchange rate differences based on their source, which in turn improves the quality and informative value of profit while changing the pattern of profit volatility. The contribution of this research is a more detailed technical interpretation and analysis of strategic implications.
PENGARUH KUALITAS AUDIT, TRANSISI ENERGI, DAN KOMITE AUDIT TERHADAP UKURAN PERUSAHAAN DENGAN ESG DISCLOSURE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Aldino Rafael Yusup; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/cdqb8x93

Abstract

This study examines the influence of audit quality, energy transition, and audit committee on firm size, as well as the moderating role of ESG disclosure in manufacturing companies listed on the Indonesia Stock Exchange. A quantitative approach was applied using secondary data obtained from annual reports and sustainability reports for the 2020–2024 period. The data were analyzed using multiple linear regression and moderated regression analysis (MRA). The results show that audit quality, energy transition, and audit committee each have a significant positive effect on firm size. Furthermore, ESG disclosure strengthens these relationships by enhancing the credibility and transparency of corporate reporting. These findings provide empirical evidence of how governance mechanisms and sustainability practices jointly support firm development, offering practical implications for improving disclosure strategies and strengthening corporate accountability.
LITERATURE : ANALISIS GOING CONCERN, GREEN ECONOMY, INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI KEPEMILIKAN MANAJERIAL Muhamad Fa'iz Paryono; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/v2gbmj48

Abstract

This article aims to analyze the conceptual relationship between Going Concern, Green Economy, and Intellectual Capital on Company Performance with Managerial Ownership as a moderating variable. This study employs a narrative literature review by synthesizing previous research to formulate hypotheses for future empirical investigations. The synthesis indicates that Green Economy and Intellectual Capital are positively associated with Company Performance, while the influence of Going Concern remains inconclusive. Managerial Ownership is identified as a potential moderating variable that may strengthen these relationships
PENGARUH SUSTAINABILITY REPORTING, KOMITE AUDIT, RETURN ON EQUITY TERHADAP HARGA PASAR SAHAM Ervan Alifian Supriyatno; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/c58qfb66

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sustainability reporting, komite audit, return on equity, dan ukuran perusahaan terhadap harga pasar saham pada perusahaan perbankan. Informasi non-keuangan seperti sustainability reporting dan efektivitas komite audit semakin menjadi pertimbangan penting bagi investor, bersamaan dengan indikator keuangan seperti return on equity. Namun, penelitian terdahulu menunjukkan hasil yang belum konsisten, sehingga diperlukan analisis yang lebih mendalam. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keberlanjutan dan laporan keuangan perusahaan perbankan. Hasil penelitian menunjukkan bahwa sustainability reporting, komite audit, return on equity, dan ukuran perusahaan berpengaruh positif terhadap harga pasar saham. Temuan ini menegaskan bahwa transparansi keberlanjutan, kualitas tata kelola, profitabilitas, dan skala perusahaan merupakan faktor penting dalam membentuk nilai pasar perusahaan perbankan.

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