cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285796461067
Journal Mail Official
journalofaccounting@pusdig.com
Editorial Address
Kelurahan Karunrung Kecamatana Rappocini kota Makassar
Location
Unknown,
Unknown
INDONESIA
JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 30217407     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEKAMI: Journal of Accounting has e-ISSN 3021-7407 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting), Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System). Article submissions are made using the JEKAMI: Journal of Accounting template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the JEKAMI: Journal of Accounting website.JEKAMI: Journal of Accounting has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2025): January 2025" : 4 Documents clear
Compliance Analysis of Inventory Accounting Treatment at PT Rapid Niaga International: Alignment with PSAK No. 14 of 2018 Mohammad Ali Wairooy; Rahmi
JEKAMI Journal of Accounting Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research was to assess whether the recording, valuation, presentation, and disclosure of inventory at PT Rapid Niaga International complied with PSAK No. 14 of 2018. The study employed a Comparative Description Analysis method to evaluate the alignment of the company’s inventory accounting practices with the applicable financial reporting standards. The findings revealed that the valuation and presentation of inventory in the company’s financial reports adhered to PSAK No. 14 of 2018, indicating that PT Rapid Niaga International applied the appropriate inventory valuation methods and presented the inventory in accordance with the standard’s requirements. However, the research also identified that the company’s method of recording and disclosing inventory in its financial statements did not fully comply with PSAK No. 14 of 2018. This suggests potential inconsistencies in the application of inventory recognition principles or inadequate transparency in reporting inventory-related information. The non-compliance in recording and disclosure could lead to misinterpretations by stakeholders relying on the financial statements for decision-making. Therefore, improvements in these areas are necessary to enhance financial reporting accuracy and ensure full adherence to PSAK No. 14 of 2018. Implementing standardized recording practices and improving disclosure transparency could contribute to better financial accountability and reliability
The Importance of Social Accounting in Building Corporate Sustainability Wahyuni; Nurul Fitri Lutfia; Febrianti Sapo; Hariyana Hermawati; Azzahra Nurwidya
JEKAMI Journal of Accounting Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the era of globalization and intense business competition, corporate sustainability has become a critical issue involving financial, environmental, and social aspects. Social accounting plays an important role in assessing and reporting the social and environmental consequences of corporate activities, as well as helping management evaluate and communicate social performance to stakeholders. The research method applied in this study is a literature review with a qualitative approach. The steps include identifying research questions, data analysis, literature search, selection based on inclusion criteria, extraction, and evaluation. Social accounting has three main objectives: assessing the benefits and costs of a company's social contributions, ensuring social priorities are met, and providing relevant information about corporate social contributions. However, the implementation of social accounting faces internal challenges, such as a lack of awareness and limited resources, as well as external challenges, including inconsistent regulations and market pressure. Strategies to overcome these challenges include raising awareness, optimizing resources, and ensuring compliance with international standards such as GRI and ISO 26000. The integration of social accounting into business strategy involves setting sustainability objectives, developing policies and operational procedures, and conducting periodic performance monitoring and evaluation. An integrated report that includes financial, social, and environmental performance provides a comprehensive overview for stakeholders and enhances corporate accountability. Through a comprehensive and integrated approach, companies can ensure that social and environmental responsibilities become essential elements of their business plans, leading to sustainable long-term benefits for both the company and society as a whole.
The Impact of Accounting Systems, Financial Report Accessibility, and Internal Control on Regional Financial Accountability: A Systematic Literature Review Sufardi; Sirnan
JEKAMI Journal of Accounting Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the impact of accounting systems, financial report accessibility, and internal control on regional financial accountability through a systematic literature review (SLR) approach. Regional financial accountability is an important aspect of good governance, which reflects transparency, compliance with regulations, and the effectiveness of regional financial management. The research results show that implementing an accounting system that is in accordance with Government Accounting Standards (SAP) can increase the accuracy and transparency of regional financial reports. In addition, good accessibility of financial reports contributes to increasing public participation in regional financial supervision. Strong internal control is also a key factor in preventing deviations and increasing budget management efficiency. However, challenges in implementing modern accounting systems, limited accessibility of financial reports, and weaknesses in internal control are still obstacles in increasing regional financial accountability. Therefore, efforts are needed to improve human resource competence, strengthen regulations related to transparency, and optimize the use of technology in government accounting systems.
The Influence of Price and Product Quality on Consumer Purchasing Decisions Safri Tahir; Muh. Ramli
JEKAMI Journal of Accounting Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine and analyze whether price and product quality have a significant effect on purchasing decisions at Baleta Outlet. The population in this study are all consumers who bought Baleta Outlet products in Palopo City. The sampling technique in this study used purposive sampling, namely the determination of samples based on the objectives and considerations of researchers and consumers who have purchased Outlet Baleta Palopo City. The data analysis technique in this study used descriptive analysis. The results of this study indicate that price and product quality have a significant effect on consumer purchasing decisions at the Palopo City Outlet Shop. The magnitude of the effect of price and product quality is 89% which influences consumer purchasing decisions at the Baleta Outlet Shop in Palopo City.

Page 1 of 1 | Total Record : 4

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2025): January 2025 Vol. 4 No. 2 (2024): July 2024 Vol. 4 No. 1 (2024): January 2024 Vol. 3 No. 2 (2023): Juli 2023 Vol. 3 No. 1 (2023): Januari 2023 Vol. 2 No. 2 (2022): Juli 2022 Vol. 2 No. 1 (2022): Januari 2022 Vol. 1 No. 2 (2021): Juli 2021 Vol. 1 No. 1 (2021): Januari 2021