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Nur Sandi Marsuni
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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 60 Documents
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The Influence of Internal Control Systems, Human Resource Competence and Work Motivation on the Quality of Financial Reports (Study of Regional Apparatus Organizations in the City of Palu) Ahmad Rusdiaman; Jurana; Femilia Zahra; Sugianto
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to examine and analyze the partial and simultaneous effects of internal control systems, human resource competence, and work motivation on the quality of financial statements in Regional Apparatus Organizations (OPD) of Palu City. This research employs a quantitative approach using primary data collected through structured questionnaires distributed to 82 respondents from 41 OPDs. The sampling technique used is a saturated sampling method. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. The results indicate that internal control systems, human resource competence, and work motivation have a positive and significant effect on the quality of financial statements, both simultaneously and partially. Human resource competence shows the most dominant influence compared to other variables. These findings suggest that improving the effectiveness of internal control systems, enhancing employee competencies, and strengthening work motivation are essential factors in producing reliable, relevant, and high-quality financial reports in the public sector. This study contributes to the public sector accounting literature by providing empirical evidence on the determinants of financial reporting quality at the local government level. Practically, the findings offer insights for policymakers to strengthen governance, accountability, and transparency in financial management.
Investor Trust in Securities Depository Institutions: A Phenomenological Literature Review in Emerging Capital Markets Budi Mawan Aris; Husnaeda; Irpan; Muchriana Muchran; A. Ifayani Haanurat
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to systematically examine and synthesize existing literature on investor trust in depository institutions within capital markets. Employing a qualitative literature review approach, this research integrates findings from prior empirical and conceptual studies to identify key determinants, theoretical perspectives, and emerging patterns related to trust formation. The analysis focuses on how investors perceive the role of depository institutions in ensuring the security, transparency, and reliability of securities ownership and transaction settlement systems. The results indicate that investor trust is primarily shaped by service quality, institutional reputation, system reliability, information transparency, and regulatory support. In particular, technological stability, secure electronic depository systems, and timely settlement processes significantly enhance investor confidence. Furthermore, trust is conceptualized as a multidimensional construct encompassing perceived security, legal certainty, and confidence in institutional integrity and professionalism. The findings also highlight that positive user experience and consistent system performance strengthen long-term trust, while system failures and lack of transparency may erode investor confidence. This study underscores the strategic role of depository institutions as a critical infrastructure in maintaining market integrity and fostering investor participation. By consolidating fragmented literature, this review contributes to the development of a comprehensive understanding of trust in capital market institutions and provides implications for policymakers and practitioners in improving service quality, regulatory frameworks, and technological resilience to sustain investor trust and market stability.
The Influence of Financial Literacy, Fomo Behavior, Income and Self-Control on Generation Z's Personal Financial Planning in Palu City Widi Y. Saleh; Jurana
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to analyze the effect of financial literacy, Fear of missing out (FoMO) behavior, income, and self-control on the personal financial planning of Generation Z in Palu. This research employs a quantitative approach, using primary data collected through online and offline questionnaires distributed to 100 Generation Z respondents residing in Palu. The sampling technique used is purposive sampling. The data were analyzed using SPSS version 25 through validity tests, reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing. The results of the study indicate that financial literacy, income, and self-control have a positive and significant effect on personal financial planning. Meanwhile, FoMO behavior does not have a significant effect on personal financial planning. Simultaneously, all four variables have a significant influence on the personal financial planning of Generation Z in Palu City. This research is expected to serve as a reference for future studies by considering other relevant variables such as lifestyle, social pressure, and digital literacy, or by adding a moderating variable.
Analysis of Factors Influencing the Effectiveness of Local Government Asset Management in Local Government Agencies of Central Sulawesi Province Ernita Wati; Muhammad Din; Mustamin
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

The Audit Board (BPK) still finds several problems that are of concern to the Central Sulawesi Provincial Government, namely the internal control system and compliance. The purpose of this study is to test and analyze the influence of organizational commitment, regional management information system, human resource competence, human resource competence, government internal control system and the use of information technology on the effectiveness of regional asset management in the Central Sulawesi Provincial Government Apparatus Organization. The population of this study is 39 Regional Apparatus Organizations of Central Sulawesi Province. The samples taken using the purposive sampling method were Goods Administration Officials and User Goods Managers totaling 78 respondents. The type of research used in this study is a type of research with a quantitative approach. The results of this study show that the influence of organizational commitment, regional management information system, human resource competence, human resource competence, government internal control system and the use of information technology have a positive effect on the effectiveness of regional property management.
The Influence of Quich Ratio, Gross Profit Margin and Total Asset Turnover on Profit Growth at PT. Food Sejahtera Tbk Fadilatul Kodriah; Aliah Pratiwi; M. Rimawan
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to examine the effect of financial performance indicators, namely Quick Ratio (QR), Gross Profit Margin (GPM), and Total Asset Turnover (TATO), on profit growth at PT Food Sejahtera Tbk, a company listed on the Indonesia Stock Exchange during the 2014–2023 period. The research employs a quantitative associative approach using secondary data derived from the company’s annual financial statements. The analysis method applied is multiple linear regression, supported by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, as well as hypothesis testing through t-test and F-test. The results indicate that partially, QR, GPM, and TATO do not have a significant effect on profit growth. Simultaneously, these variables also show no significant influence on profit growth. The coefficient of determination (R²) value of 0.547 suggests that 54.7% of the variation in profit growth can be explained by the three independent variables, while the remaining 45.3% is influenced by other factors not included in this study. These findings imply that liquidity, profitability, and asset utilization efficiency are not the main determinants of profit growth in the observed company. Therefore, it is recommended that management consider other strategic factors such as operational efficiency, marketing strategies, and product innovation to enhance profit growth performance in the future.
Analysis of the Influence of the Maqasid Shariah Index on Profitability in Sharia Commercial Banks Listed on the IDX for the 2018-2025 Period Abdur Rahman Hakim; Haprilla Putri Giantama; Muh Rifai Arsyad
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

The positive growth of the Islamic banking industry in Indonesia demands not only financial growth but also the holistic implementation of Islamic values. This study examines the effect of the Maqasid Syariah Index (MSI) on the financial performance of Islamic Commercial Banks in Indonesia, addressing the empirical inconsistencies and data gaps found in previous literatures. Utilizing an exploratory research design with a quantitative approach, this study evaluates annual report data from Islamic banks. The data analysis technique employed is simple linear regression, focusing on the relationship between Maqasid Syariah Index (X1​) as the independent variable and Return on Assets (ROA, Y) as the dependent variable. Prior to hypothesis testing, classical assumption tests were conducted, confirming that the residual data is normally distributed and free from heteroscedasticity based on the Glejser test (p=0.913>0.05). The coefficient of determination (R Square) is 0.447, indicating that the Maqasid Syariah Index accounts for 44.7% of the variance in ROA, while the remaining 55.3% is influenced by other factors outside the model. The partial significance test (t-test) yields a t-count of −4.921 with a significance value of 0.000 (p<0.05). Consequently, H0​ is rejected and H1​ is accepted, establishing the regression equation Y=7.738−9.704(X1​). The empirical findings conclude that the Maqasid Syariah Index has a significant negative effect on Return on Assets. This demonstrates a short-term trade-off where prioritizing social welfare, justice, and public interest (maslahah) leads to a reduction in immediate financial profitability.
The Influence of Financial Performance on Profit Growth at Pt. Topabiring Trans Logistics Pangkep Regency Ade Irma Suardy; Nasrullah; A. Tenri Syahriani
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study investigates the influence of financial performance on profit growth at PT Topabiring Trans Logistik, Indonesia, during the 2019–2023 period. Financial performance is measured using three key financial ratios: Net Profit Margin (NPM), Return on Assets (ROA), and Total Asset Turnover (TATO). A quantitative research approach was employed using secondary data derived from the company's annual financial statements. The dataset was analyzed through multiple linear regression supported by classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests, followed by t-tests, F-tests, and the coefficient of determination using SPSS version 22. The findings indicate that none of the financial performance indicators significantly affect profit growth. The t-test results show that NPM (p = 0.882), ROA (p = 0.933), and TATO (p = 0.730) are all statistically insignificant at the 5% significance level. These findings suggest that changes in profitability and asset utilization were insufficient to explain variations in profit growth during the observation period. The insignificant relationships are likely attributable to the limited number of observations and the influence of external factors, including post-pandemic economic conditions, operational costs, and changes in the company's business environment. This study contributes to the financial performance literature by providing empirical evidence from the Indonesian logistics industry and highlights that profit growth is influenced by broader operational and macroeconomic factors beyond conventional financial ratios. Future research is recommended to employ larger samples, longer observation periods, and additional explanatory variables to improve the robustness and generalizability of the findings.
The Effect of Current Ratio (CR) and Debt to Asset Ratio (DAR) on Profit Growth at PT. Dharma Satya Nusantara Tbk Izatul Yazidat; Aliah Pratiwi; Mukhlis
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study examines the effects of the Current Ratio (CR) and Debt-to-Asset Ratio (DAR) on profit growth at PT Dharma Satya Nusantara Tbk during the 2013–2023 period. Profit growth is a key indicator of corporate financial performance, reflecting a firm's ability to sustain profitability and create long-term value. This research employs a quantitative associative approach using secondary data obtained from the company's audited annual financial statements. The study analyzes 11 years of financial data selected through a saturated sampling technique. Multiple linear regression analysis was performed using SPSS version 26, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, to ensure model validity. The empirical findings reveal that the Current Ratio does not have a statistically significant effect on profit growth, indicating that higher liquidity does not necessarily translate into increased profitability. Conversely, the Debt-to-Asset Ratio has a positive and significant effect on profit growth, suggesting that an optimal capital structure supported by debt financing contributes to improved corporate earnings. Simultaneously, the Current Ratio and Debt-to-Asset Ratio significantly influence profit growth, demonstrating that liquidity and leverage jointly explain variations in corporate financial performance. The model explains 60% of the variation in profit growth, while the remaining 40% is attributable to other factors not included in this study. These findings provide practical insights for corporate managers and investors in evaluating financial performance and developing effective financing strategies to support sustainable profit growth.
Analysis Accountability and Transparency Village Fund Management in Sub-districts West Suli Regency Luwu Muhammad Topan Pratama; Ruliaty; Alamsjah
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study examines the implementation of accountability and transparency in village fund management in Salubua Village, West Suli District, Luwu Regency, Indonesia. Effective village fund governance is essential for promoting good governance, enhancing public trust, and ensuring that public resources are managed efficiently and in accordance with applicable regulations. The study aims to evaluate whether the management of village funds has complied with the principles of accountability and transparency throughout the stages of planning, implementation, administration, reporting, and accountability as stipulated in the Indonesian Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management. This research employed a qualitative descriptive approach. Primary data were collected through semi-structured interviews with key informants, including the Village Head, Village Secretary, and Village Treasurer, while secondary data were obtained from official village financial documents, planning reports, and accountability reports. The data were analyzed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The findings reveal that village fund management in Salubua Village has generally been implemented in accordance with the prevailing regulatory framework. Accountability is reflected in the proper preparation of financial reports, systematic administrative procedures, and compliance with financial management standards. Transparency is demonstrated through community participation in village development planning meetings, public disclosure of budget information, and the installation of information boards detailing village fund allocations and realizations. The study concludes that effective accountability and transparency practices contribute significantly to improving village governance and strengthening community participation in sustainable rural development.
Location, Pricing, and Facilities as Determinants of Sports Field Rental Business Success in Palopo City Muh. Ramli; Nengsi Sudirman; Afrianto; Waldi
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study investigates the influence of location, pricing, and facilities on the success of sports field rental businesses in Palopo City, Indonesia. As competition in the sports service industry intensifies, identifying the determinants of business success has become increasingly important for improving competitiveness and long-term sustainability. A quantitative research design with a survey approach was employed. Data were collected from 96 customers of Sinar Setuju Sports Field using purposive sampling and structured questionnaires. The measurement instrument was assessed through validity and reliability testing, while the proposed hypotheses were examined using multiple linear regression analysis. The findings reveal that location, pricing, and facilities each have a positive and statistically significant effect on business success. Among these variables, facilities demonstrate the strongest influence, followed by pricing and location, indicating that well-maintained and comprehensive facilities play a critical role in enhancing customer satisfaction and supporting business performance. Strategic accessibility and competitive pricing also contribute significantly to attracting and retaining customers. These findings suggest that service providers should prioritize investments in facility quality while maintaining accessible locations and market-oriented pricing strategies to strengthen competitive advantage. This study contributes to the service marketing and small business management literature by providing empirical evidence on the key drivers of sports field rental business success in an emerging regional market. The results also offer practical insights for entrepreneurs and business managers seeking to improve operational performance and achieve sustainable business growth within the expanding sports service industry.

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