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Jurnal Akuntansi
Published by Universitas Bengkulu
ISSN : 23030364     EISSN : 23030356     DOI : 10.33369/jakuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 187 Documents
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Analysis of The Impact of Placements In Bi, Securities, and Loans Disbursed on Net Income of Banks Listed on The Indonesia Stock Exchange Maya Macia Sari; Aulia Aulia; Fara Dhia Naaura
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.241-252

Abstract

This study aims to test and find out more clearly how “Analysis of the Effect of Placement on Bi, Securities and Disbursed Loans on Net Income at Banks Listed on the Indonesia Stock Exchange”. This study uses quantitative methods involving 19 companies with an observation period of 2020-2023. Based on the partial research results, it is concluded that the BI Placement variable has a partially positive and significant effect on Net Income. Securities have no significant effect on Net Income. Disbursed Loans has a positive and significant effect on Net Income. While simultaneously Placement of BI, Securities and Loans have a significant effect on Net Income. The contribution of influence amounted to 88.8%.  The results are in line with the principles of Stewardship Theory. Bank managers who act as good stewards will manage assets prudentially, comply with regulations, consider risk and return aspects, and prioritize the long-term growth and success of the company.
The Role Of Psychological Capital Mediation On The Influence Of Auditor Experience On Audit Dysfunctional Behavior Lismawati; Nila Aprilla; Riski Tri Septianita
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.210-228

Abstract

This study aims to provide evidence of the effect of auditor experience on psychological capital, provide evidence of the effect of psychological capital on dysfunctional audit behaviour and provide evidence of the mediating effect of psychological capital on the effect of auditor experience on audit dysfunctional behaviour. This research includes quantitative descriptive research. Data collection in this study was carried out by distributing questionnaires to respondents online. The research respondents were internal auditors in Bengkulu Province. The number of auditors who became research respondents was 175 people, spread across 11 Inspectorate Offices in Bengkulu Province. The analysis method uses descriptive analysis and partial least square (PLS) analysis. The results showed that: (1) Auditor experience has a positive and significant influence on the psychological capital of auditors of the Inspectorate Office in Bengkulu Province; (2 Auditor psychological capital has a negative and significant influence on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province; and (3) Psychological capital has a mediating role in the effect of auditor experience on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province. Themediating role that occurs is partially mediation
Prosocial Behavior And Determinants In The Accountability Of Village Fund Management Rani Eka Diansari; May Dina Triastuti; Vidya Vitta Adhivinna; Ratna Purnama Sari; Anandita Zulia Putri
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.253-264

Abstract

The purpose of this study is to investigate the impact of village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure on village fund management accountability. This study's population includes the entire village administration of Sleman Regency. This study is conducted in 17 villages that represent each district with the largest village fund gain under Sleman Regent Decree Number 2/Kep.KDH/A/2021 related to The Amount of Village Fund of 2021. This study used the purposive sampling method. The sample for this study consists of 106 village government officials who are active in managing village funds in accordance with the Minister of Home Affairs of the Republic of Indonesia Regulation 20 of 2018 on village fund management. This research is quantitative.  This study employed primary data, which was collected utilizing questionnaires. This study's data analysis methods included descriptive statistics, data quality, and hypothesis testing. The findings of this study reveal that Village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure all have a major impact on the accountability of village fund management.
An Overview of Company Valuation: Looking at the Environmental, Social and Governance (ESG) Disclosure Dimension Studies Nita Rahman; Agus Satrya Wibowo; Ricky Yunisar Setiawan; Tatik Zulaika
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.1-10

Abstract

A fundamental to increasing firm value and attracting investors is preserving long-term corporate sustainability through the implementation of sound corporate governance standards that take ESG concerns into consideration. This study examines the potential impact of governance, social, and environmental disclosures on firm value. Businesses in the infrastructure sector that were listed on the IDX between 2021 and 2023 were used as the population and samples. Purposive sampling was used, and SmartPLS Version 4 software was used for testing. Both the inner and outer models are used in the data analysis method. The findings indicate that only governance disclosure, not environmental or social disclosure, has an impact on firm value. This study builds o$n earlier research that emphasizes the significance of ESG data in influencing investment choices and optimizing firm value. It also gives businesses advice on how to incoordinate ESG considerations into their operatios.
The Influence of Accessibility in Financial Reports, Leadership of the Village Head, Community Participation, Competence of Village Officials on the Accountability of Direct Cash Assistance (BLT) Dapit Harjono; Anisa Kusumawardani
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.11-23

Abstract

This study aims to analyze the influence of Financial Report Accessibility, Village Head Leadership, Community Participation, and Village Apparatus Competence on the accountability of Village Fund Cash Assistance (BLT) management in Bika Hulu Village, Bika District, Kapuas Hulu Regency, West Kalimantan. This study used primary data collected through a questionnaire survey. The research sample was determined using the Slovin formula from a population of 1,001 villagers, resulting in 91 respondents. Data analysis was carried out using the Partial Least Square (PLS) 4.0 method. The results showed that Financial Report Accessibility and Village Head Leadership had a positive and significant effect on the accountability of BLT Village Fund management. Meanwhile, Community Participation and Village Apparatus Competence did not have a significant influence on the accountability of BLT Dana Desa management.
The Influence of Financial Performance and Environmental, Social, Governance (ESG) Score on Stock Return Gabriella Angeline Darwanto; Yusni Warastuti
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.24-40

Abstract

This research aims to thoroughly examine the influence of financial performance and Environmental, Social, Governance (ESG) score on stock return. The study analyze how these financial and non-financial factors influence stock price movements and investor decision-making. This research sample consists of 47 companies from financial industry especially the banking subsector that are listed on the Indonesia Stock Exchange (IDX) during the period between 2020 and 2023. To analyze the relationships between the variables under study, multiple linear regression is employed as the primary analysis technique for the data, allowing for the systematic evaluation of the influence of financial performance and other relevant factors on stock returns, as well as the testing of the proposed research hypotheses. The result reveal that the solvability ratio, as indicated by CAR, the activity ratio measured by TATO, and ESG score have a significant positive impact on stock return. Meanwhile, liquidity ratio, represented by LDR and profitability ratio, measured by ROE, has no impact on stock return.
The Effect Of Implementing E-Procurement And Internal Control On Prevention Fraud Procurement Of Goods And Services In Bengkulu Government Agency With Moderation Of Organizational Ethical Culture NovitaSari; Sabrina Fania
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.51-60

Abstract

This study aims to examine the effect of the application of e-procurement and internal control on the prevention of fraud in the procurement of goods and services in Bengkulu government agencies moderated by organizational ethical culture. The population of this study is the Goods and Services Procurement Work Unit of Bengkulu City and Province, using the total sampling or census method, where the entire population is taken as a sample. This research uses a quantitative approach by collecting primary data using a questionnaire distributed to 33 respondents. The data analysis technique uses census / total sampling. This research was tested using the Moderate Regression Analysis (MRA) test with the SPSS 25 for windows program. The results showed that (1) e-procurement has a positive effect on fraud prevention in the procurement of goods and services, (2) internal control has a positive effect on fraud prevention in the procurement of goods and services, (3) organizational ethical culture can moderate the relationship between e-procurement and government procurement of goods and services, (4) organizational ethical culture is unable to moderate the relationship between internal control and fraud prevention in the procurement of goods and services. This research can be used as input for employees at the good and services procurement work units in the city and province of Bengkulu to get how the influence implementing E-procurement, internal control and organizational ethical culture so that it will improve employees performance and organizational goals can be achieved properly.
Do Big Data and Auditor Experience Matter? Assessing Fraud Detection with Forensic Audits as a Key Mediator Sugeng Riadi; Vitra Desaina Ginting
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.41-50

Abstract

With advancements in data technology and the growing complexity of financial fraud, questions arise about the impact of Big Data and auditor experience on effective fraud detection. This study delves into the role of Big Data and auditor expertise in enhancing fraud detection and the effectiveness of forensic auditing, focusing on forensic auditing's potential as a mediating factor. Surveying 157 government auditors from Indonesia's Audit Board, the Financial and Development Supervisory Agency, the Financial Services Authority, and the Inspectorate General of the Riau Islands Regency. Data was collected through questionnaires and analyzed via PLS-SEM using Smart-PLS 3. The findings indicate that Big Data and auditor experience significantly bolster fraud detection and forensic auditing. However, contrary to expectations, forensic auditing does not directly influence fraud detection nor serves as a mediator in the relationship between Big Data and auditor experience in fraud detection. These insights underscore the independent yet complementary roles of Big Data and auditor expertise in fraud detection practices.
The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government Pesi Suryani; Lasando Lumban Gaol; Eko Kuswanti; Sri Sukatmi
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.61-70

Abstract

This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions. A qualitative approach with a case study method was employed, focusing on government agencies within the Bengkulu Provincial Government. Data were collected through in-depth interviews with employees and document analysis related to internal control systems. The findings reveal that weak organizational culture and ineffective implementation of internal controls are the primary factors that create opportunities for fraud. Additionally, pressure and rationalization within the bureaucratic environment further drive individuals to commit fraudulent acts. Moreover, the low expectation of punishment for fraud perpetrators exacerbates the situation and weakens existing prevention mechanisms. These findings reinforce the Pentagon Theory by highlighting the significant role of organizational culture in fraud prevention. Therefore, government institutions must strengthen integrity-based organizational culture and enhance the effectiveness of internal controls to mitigate fraud risks. This study emphasizes the interpretation of organizational culture within the context of the Pentagon Theory and underscores the critical role of internal control in fraud prevention in the public sector, particularly in local government environments.
Modern Slavery Disclosure in the G20: Firm and National-Level Insights Athfalina, Vidya Intani
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.130-156

Abstract

The urgency for firms to disclose modern slavery practices has increased in light of global human rights concerns. This study investigates the firm-level and country-level determinants that influence modern slavery disclosure using panel data from 6,757 firm-year observations across listed firms in G20 countries (2015–2020). Data from the listed firm in the G20 countries were used. These nations have contributed most of the world's GDP and share the objective of adhering to modern slavery standards. Employing a panel data regression model with fixed effects and robust standard errors, grounded in neo-institutional and stakeholder theories, the analysis incorporates variables such as corporate governance, firm size, profitability, state governance, and legal system. Secondary data were collected from the Thomson Reuters Eikon and World Bank databases. The results indicate that firm governance (β = 0.0623; p < 0.01), firm size (β = 1.31; p < 0.01), country-level governance (β = 3.69; p < 0.01), and civil law legal system (β = 12.74; p < 0.01) have a statistically significant positive impact on modern slavery disclosure. Profitability is found to have no significant influence (p > 0.10). The final model explains 21.6% of the variance in disclosure (R² = 0.216). These findings demonstrate that both firm-internal characteristics and national institutional contexts play a decisive role in shaping disclosure practices, with firms in civil law countries and those with stronger governance frameworks reporting substantially higher levels of information. This study contributes to the literature in several ways. First, it provides large-scale empirical evidence across multiple countries, addressing the lack of cross-country analyses in prior research. Second, it integrates firm-level and country-level determinants within a unified model, offering new insights into how internal resources and external pressures jointly influence modern slavery transparency. Finally, by highlighting the non-significance of profitability, this research challenges assumptions that stronger financial performance automatically leads to more ethical disclosure, thereby expanding the theoretical understanding of disclosure behavior. Firms have varying levels of disclosure of modern slavery. Businesses and investors have an obligation to uphold human rights in their supply chains and combat modern forms of slavery, including forced labor and human trafficking. Overall, the results underscore the importance of robust corporate governance, institutional quality, and legal frameworks in promoting accountability and transparency in addressing modern slavery risks..

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