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Dinasti Accounting Review
Published by Dinasti Research
ISSN : -     EISSN : 30254922     DOI : https://doi.org/10.38035/dar
Core Subject : Economy,
Economics, Econometrics & Finance
Dinasti Accounting Review (DAR) dikelola dan diterbitkan oleh Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI), secara berkala empat kali dalam setahun setiap bulan Juli, Oktober, Januari, dan April. DAR adalah jurnal peer-review yang menerbitkan artikel ilmiah di bidang Akuntansi. Artikel yang dimuat di DAR meliputi hasil penelitian ilmiah asli (prioritas utama), artikel review ilmiah baru (bukan prioritas), serta hasil kajian di bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 99 Documents
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Pengaruh Kebijakan Manajerial, Kebijakan Institusional, dan Profitabilitas terhadap Kebijakan Hutang Perusahaan pada Sektor Properti dan Real Estate yang Terdatar di BEI periode 2015-2019 Edy Sihotang; Siti Aisyah Apriliani
Dinasti Accounting Review Vol. 4 No. 1 (2026): Dinasti Accounting Review (July - August 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i1.3770

Abstract

Sektor property dan real estate merupakan salah satu sektor yang membutuhkan investasi besar. Oleh karenanya, kebijakan hutang adalah salah satu kebijakan penting terkait pengurangan atau penambahan utang oleh manajemen perusahaan untuk memperoleh sumber pembiayaan bagi operasional Perusahaan. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional serta profitabilitas terhadap kebijakan hutang. Contoh dalam penelitian ini terdapat tujuh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2015-2019 dipilih dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah model regresi panel. Berdasarkan hasil pengujian hipotesis, kepemilikan manajerial dan kepemilikan institusional terhadap kebijakan utang tidak berpengaruh, sedangkan profitabilitas berpengaruh negatif dan signifikan terhadap kebijakan hutang. Kepemilikan manajerial dan juga kepemilikan institusional tidak berpengaruh terhadap kebijakan hutang yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Profitabilitas yang tinggi diharapkan pemegang saham mampu memberikan perusahaan dana yang besar yang dapat digunakan untuk melakukan investasi.
Pengaruh Environmental, Social and Governance dan Profitabilitas Terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Moderasi Alyaa Malsa Ameliana; Hadi Pramono; Iwan Fakhruddin; Nur Isna Inayati
Dinasti Accounting Review Vol. 4 No. 1 (2026): Dinasti Accounting Review (July - August 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i1.3779

Abstract

Penerapan ESG semakin menjadi perhatian perusahaan karena tingginya tuntutan terhadap praktik bisnis yang berkelanjutan. Meskipun demikian, hasil studi terdahulu masih menunjukkan inkonsistensi temuan dan umumnya mengkaji ESG serta profitabilitas secara terpisah. Selain itu, penelitian mengenai peranan kepemilikan institusional sebagai moderator hubungan ESG, profitabilitas, dan nilai perusahaan, terutama pada sektor energi belum dieksplorasi secara memadai. Studi ini bertujuan menguji keterkaitan ESG dan profitabilitas terhadap nilai perusahaan dengan kepemilikan institusional dalam memoderasi perusahaan sektor energi yang tercatat di Bursa Efek Indonesia tahun 2019-2023. Metode kuantitatif diterapkan berdasarkan data yang bersumber pada laporan keuangan tahunan. Sampel didapat dengan metode purposive sampling memperoleh 165 observasi. Analisi data dilakukan melalui SPSS 27. Berdasarkan hasil regresi linear berganda, ESG tidak menunjukkan pengaruh terhadap nilai perusahaan, profitabilitas dan leverage memberikan pengaruh positif terhadap nilai perusahaan, sementara ukuran perusahaan berpengaruh negatif. Hasil Moderated Regression Analysis menunjukkan kepemilikan institusional turut memperkuat ESG serta profitabilitas terhadap nilai perusahaan. Temuan tersebut menghasilkan kontribusi empiris terkait peran kepemilikan institusional pada keterkaitan ESG, profitabilitas, dan nilai perusahaan serta dapat dijadikan acuan oleh perusahaan dan investor ketika menerapkan praktik tata kelola dan keberlanjutan guna meningkatkan nilai perusahaan.
Detecting Accounting Information System Quality And Financial Report Quality: An Analysis Of Information Technology Implementation And Internal Control System Annisa Fitri Anggraeni; Hari Prasetiawan
Dinasti Accounting Review Vol. 3 No. 2 (2025): Dinasti Accounting Review (October - December 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i2.3799

Abstract

This study aims to examine the effect of Information Technology Implementation and Internal Control System on Accounting Information System (AIS) Quality and Financial Report Quality, and to analyze the role of AIS Quality in mediating the effect of Information Technology Implementation and Internal Control System on Financial Report Quality at the Regional Secretariat of West Java Province. A quantitative method with a descriptive-verificative approach was employed. Data were collected through questionnaires distributed to 100 employees in work units related to financial management and information systems, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Information Technology Implementation has a positive but not statistically significant effect on AIS Quality, while it has a positive and significant effect on Financial Report Quality. Internal Control System has a positive and significant effect on both AIS Quality and Financial Report Quality. AIS Quality has a positive but not statistically significant effect on Financial Report Quality and has not been proven to mediate the effect of Information Technology Implementation or Internal Control System on Financial Report Quality. The Regional Secretariat of West Java Province is advised to optimize information technology utilization, strengthen its internal control system, and improve user competence to support the improvement of financial report quality.
Determinant Accounting Information Systems (AIS) Quality and the Quality of Financial Reports: An Analysis of Good Corporate Governance (GCG) Annisa Fitri Anggraeni; Nursepsanti Nursepsanti
Dinasti Accounting Review Vol. 3 No. 2 (2025): Dinasti Accounting Review (October - December 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i2.3801

Abstract

This study aims to examine the influence of Good Corporate Governance (GCG) on the Quality of Accounting Information Systems (AIS), the influence of the Quality of Accounting Information Systems (AIS) on the Quality of Financial Statements, and the direct influence of Good Corporate Governance (GCG) on the Quality of Financial Statements within the Bandung City Government. A quantitative method with a descriptive-verificative approach was applied. Data were collected through questionnaires distributed to 126 employees from work units responsible for financial management and information systems at the Regional Secretariat of Bandung City Government. Data analysis employed the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique using SmartPLS to test the relationships among variables. The findings reveal that Good Corporate Governance (GCG) has a positive and significant effect on the Quality of Accounting Information Systems (AIS) with a path coefficient of 0.921 (t=53.43, p<0.05), and the Quality of Accounting Information Systems (AIS) has a positive and significant effect on the Quality of Financial Statements with a path coefficient of 0.658 (t=4.743, p<0.05). However, Good Corporate Governance (GCG) does not have a significant direct effect on the Quality of Financial Statements (path coefficient=0.247, p=0.109), indicating that the relationship may be influenced by external factors such as audit quality, human resource competence, and organizational characteristics. In conclusion, enhancing the quality of financial statements is more effectively achieved through strengthening the quality of Accounting Information Systems (AIS), which serves as a mediating variable between GCG and the Quality of Financial Statements.
UTAUT Model for Using DANA e-walllet on Economic and Business Student Winaya Mukti University Students Annisa Fitri Anggraeni; Yuli Widayanti
Dinasti Accounting Review Vol. 3 No. 2 (2025): Dinasti Accounting Review (October - December 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i2.3802

Abstract

This study aims to examine the effect of Performance Expectancy, Effort Expectancy, and Social Influence on Behavioral Intention, the effect of Facilitating Conditions on Use Behavior, and the effect of Behavioral Intention on Use Behavior among students of the Faculty of Economics and Business, Universitas Winaya Mukti (FEB Unwim), who use the DANA e-wallet application. This study applies a quantitative approach using the Unified Theory of Acceptance and Use of Technology (UTAUT) model as its theoretical framework and path analysis as the data-analysis technique. Data were collected from 96 respondents through a questionnaire and processed using multiple and simple linear regression with SPSS. The results show that Performance Expectancy and Social Influence have a significant positive effect on Behavioral Intention, while Effort Expectancy has no significant effect. Facilitating Conditions has a significant positive effect on Use Behavior, and Behavioral Intention also has a significant positive effect on Use Behavior. Social Influence was found to be the most dominant factor shaping Behavioral Intention toward the use of DANA.
The Quality of Accounting Information Systems and Financial Statement Accountability in the Bandung City Government (on Perspective Information Technology Implementation and Internal Control) Annisa Fitri Anggraeni; Tiara Alley Nissa; Puji Mesti Rahayu
Dinasti Accounting Review Vol. 3 No. 2 (2025): Dinasti Accounting Review (October - December 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i2.3803

Abstract

This study examines the effect of information technology implementation and internal control on accounting information system quality and its implications for financial statement accountability at the Regional Finance and Assets Agency of Bandung City. A quantitative method with descriptive and verificative approaches was used. Data were collected from 44 respondents through purposive sampling and analyzed using path analysis with IBM SPSS Statistics. The results show that information technology implementation and internal control were in the very good category and had positive and significant effects on accounting information system quality. Information technology implementation, internal control, and accounting information system quality also had positive and significant effects on financial statement accountability. Accounting information system quality acted as an intervening variable in the research model.
Determinant of Effectiveness of Accounting Information System (SIPD) Financial Report Quality, From Perspective: Internal Control and the Use of Information Technology at the Regional Secretariat of West Java Province Annisa Fitri Anggraeni; Hanifah Syifa’ul Mutmainnah
Dinasti Accounting Review Vol. 3 No. 3 (2026): Dinasti Accounting Review (January - March 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i3.3804

Abstract

This study aims to determine The Influence of Internal Control and the Use of Information Technology on the Effectiveness of AIS (SIPD) and Its Implications for Financial Report Quality at the Regional Secretariat of West Java Province. The research method used is quantitative with a descriptive-verificative approach. Data were collected through questionnaires distributed to employees at the Regional Secretariat of West Java Province. The population in this study consisted of 120 respondents, with a sample of 92 respondents selected using purposive sampling. Data analysis used the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique to test the relationships among variables. The results show that, directly, internal control does not affect the effectiveness of AIS (SIPD), while the use of information technology has a positive and significant effect on the effectiveness of (AIS) SIPD. In addition, internal control and the use of information technology do not have a significant effect on Financial Report Quality. However, the effectiveness of (AIS) SIPD has a positive and significant effect on Financial Report Quality. Indirectly, internal control does not affect Financial Report Quality through the effectiveness of (AIS) SIPD, whereas the use of information technology has a significant effect on Financial Report Quality through the effectiveness of (AIS) SIPD.
Akuntabilitas, Transparansi, dan Akuntansi Digital sebagai Determinan Kinerja Keuangan: Sebuah Studi Literatur Hamdan Hamdan; M. Ridho Mahaputra
Dinasti Accounting Review Vol. 3 No. 3 (2026): Dinasti Accounting Review (January - March 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i3.3839

Abstract

Penelitian ini bertujuan menganalisis peran akuntabilitas, transparansi, dan akuntansi digital dalam meningkatkan kinerja keuangan melalui studi literatur. Literatur relevan ditelusuri melalui Google Scholar, situs penerbit jurnal, DOI artikel, dan basis data akademik daring, kemudian dianalisis secara kualitatif melalui sintesis tematik. Hasil kajian menunjukkan bahwa akuntabilitas memperkuat pertanggungjawaban dan pengendalian sumber daya, sehingga mendukung kinerja keuangan. Transparansi meningkatkan keterbukaan informasi dan efektivitas pengawasan, yang berkontribusi terhadap kinerja organisasi. Akuntansi digital meningkatkan efisiensi, akurasi, integrasi informasi, dan kualitas pengambilan keputusan keuangan. Studi ini mengidentifikasi kesenjangan literatur berupa terbatasnya penelitian yang mengintegrasikan ketiga determinan tersebut dalam satu kerangka konseptual. Temuan ini menegaskan pentingnya integrasi mekanisme tata kelola dan kapabilitas digital dalam membangun kinerja keuangan yang lebih efektif dan berkelanjutan.
Postponement of Article 22 Income Tax Collection by Marketplaces: MSME Protection or a Lost Opportunity for State Revenue? Muhamad Wisnu Kusumawiguna; Habib Adjie
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3790

Abstract

This study examines the legal and fiscal implications of the Directorate General of Taxes' decision of 5 August 2026 to postpone marketplace collection of Article 22 Income Tax under Minister of Finance Regulation Number 37 of 2025 until 31 October 2026, with collection beginning on 1 November 2026. Using normative legal research with statutory, conceptual, and policy approaches, the study assesses whether the delay primarily protects micro, small, and medium enterprises or sacrifices state revenue. The postponement is defensible as a temporary transition measure to reduce implementation errors, protect liquidity, and preserve purchasing power, but it creates no new tax exemption because merchants' underlying obligations remain governed by the Income Tax Law and Government Regulation Number 20 of 2026. Potential fiscal loss therefore cannot be measured simply as 0.5 percent of marketplace turnover. The more relevant cost is delayed third-party collection, weaker transaction visibility, postponed data matching, and continued non-compliance under self-assessment. A balanced policy should adopt a data-first, collection-later transition, automate the 500 million rupiah individual exemption, integrate cross-platform turnover data, and ensure clear re-designation and implementation procedures before 1 November 2026.

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