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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 147 Documents
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Tren dan Arah Penelitian Akuntansi Keuangan: Sebuah Systematic Literature Review Tahun 2010-2025 Amran Manurung; Lukman Hakim Sangapan; Atik Budi Paryanti; Adler Haymans Manurung
Dinasti Accounting Review Vol. 3 No. 1 (2025): Dinasti Accounting Review ( Juli - September 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i1.2569

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis tren serta arah perkembangan penelitian akuntansi keuangan dalam kurun waktu 2010–2025. Dengan menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan panduan PRISMA, sebanyak 120 artikel ilmiah yang diterbitkan di jurnal bereputasi nasional dan internasional dianalisis secara tematik dan bibliometrik. Hasil penelitian menunjukkan empat tren utama dalam riset akuntansi keuangan, yaitu digitalisasi dan adopsi teknologi (AI, big data, blockchain), integrasi isu keberlanjutan dan ESG dalam pelaporan keuangan, penguatan akuntansi syariah dan tata kelola berbasis etika, serta inovasi metodologis dan teori akuntansi yang menyesuaikan perubahan ekonomi global. Temuan ini menegaskan bahwa akuntansi keuangan telah berevolusi menjadi disiplin interdisipliner yang tidak hanya menekankan transparansi keuangan, tetapi juga tanggung jawab sosial, etika, dan keberlanjutan. Penelitian ini berkontribusi dengan menyediakan peta konseptual yang komprehensif mengenai arah perkembangan akuntansi keuangan modern serta memberikan dasar bagi penelitian dan kebijakan akuntansi di masa depan yang lebih adaptif terhadap tantangan era digital dan keberlanjutan.
Analisis SWOT dalam Perencanaan Strategis pada PT XYZ untuk Menghadapi Perubahan Pasar Latifatun Nisa Shafrilia Badrianti; Hapzi Ali
Dinasti Accounting Review Vol. 3 No. 1 (2025): Dinasti Accounting Review ( Juli - September 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i1.2666

Abstract

Penelitian ini bertujuan untuk mengevaluasi posisi strategis PT XYZ dengan menggunakan metode analisis SWOT dan matriks BCG, untuk menyusun strategi perencanaan yang sesuai dalam menghadapi tantangan serta peluang di pasar. Objek penelitian mengenai perubahan pasar yang selalu bergerak cepat disebabkan oleh kemajuan teknologi, pergeseran selera konsumen, dan persaingan yang semakin intens memerlukan perusahaan untuk mengembangkan strategi bisnis yang fleksibel dan berkelanjutan. PT XYZ, yang beroperasi di sektor furniture dan membuat beragam barang untuk rumah seperti lemari, meja, kursi, dan set dapur, harus melaksanakan penilaian strategis guna menjaga daya saingnya di tengah dinamika pasar yang selalu berubah. Metode yang diterapkan adalah pendekatan kuantitatif yang melibatkan penelitian yang memanfaatkan data angka atau numerik untuk menggambarkan, meramalkan, atau mengatur fenomena tertentu. Analisis SWOT mengungkapkan bahwa PT XYZ memiliki keunggulan dalam mutu produk dan kemampuan proses produksi yang sangat baik, tetapi juga memiliki kekurangan dalam inovasi desain dan pemasaran secara digital. Di sisi lain, kesempatan yang bisa dimanfaatkan adalah pertumbuhan tren rumah yang sederhana dan permintaan terhadap furniture yang disesuaikan, sedangkan tantangan yang dihadapi mencakup persaingan harga dari barang impor serta ketidakstabilan harga bahan baku. Dengan menggunakan matriks BCG, unit usaha yang menghasilkan produk set dapur termasuk dalam kuadran "bintang", sementara produk meja dan kursi terletak di kuadran "sapi perah", yang menandakan adanya peluang pertumbuhan dan stabilitas finansial. Hasil dari studi ini mengindikasikan bahwa PT XYZ harus merumuskan rencana untuk membedakan produk dengan menerapkan inovasi pada desain dan memperkuat merek secara digital. Rencana ini diharapkan dapat menguatkan posisi perusahaan di pasar perabot domestik dan internasional serta meningkatkan daya saing dalam jangka panjang.
Pengaruh Financial Digital Literasi dan Pengelolaan Keuangan terhadap Kinerja Keuangan UMKM Binaan Bank Indonesia Sumatera Barat: Budaya Organisasi sebagai Mediasi Didi Aswadi; Rida Rahim; Fajri Adrianto
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.v4i2.3827

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Digital Literacy dan Pengelolaan Keuangan terhadap Kinerja Usaha Mikro dan Kecil Binaan Bank Indonesia Sumatera Barat serta untuk mengkaji peran mediasi dari Budaya Organisasi. Penelitian ini menggunakan pendekatan kuantitatif eksplanatif dengan metode sensus yang melibatkan 104 Pemilik/Pengelola UMKM binaan/mitra Bank Indonesia Sumatera Barat. Data primer dikumpulkan melalui kuesioner elektronik menggunakan skala Likert 1–5 dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa Financial Digital Literacy tidak memiliki pengaruh langsung terhadap Kinerja Keuangan, tetapi memiliki pengaruh tidak langsung yang signifikan melalui Budaya Organisasi (mediasi penuh). Pengelolaan Keuangan memiliki pengaruh positif dan signifikan terhadap Kinerja Keuangan, baik secara langsung maupun melalui Budaya Organisasi (mediasi parsial). Financial Digital Literacy dan Pengelolaan Keuangan juga berpengaruh positif terhadap Budaya Organisasi, yang selanjutnya berpengaruh positif terhadap Kinerja Keuangan. Implikasi praktis dari penelitian ini menekankan pentingnya program pengembangan UMKM yang tidak hanya fokus pada peningkatan literasi digital keuangan tetapi juga memperkuat budaya organisasi yang adaptif.
Pengaruh Likuiditas, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Dengan Kurs Dolar Amerika Serikat Sebagai Variabel Moderasi S Pentanurbowo; Sunaryo; Euis Bandawaty
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.v4i2.3851

Abstract

Penelitian ini menganalisis pengaruh likuiditas, leverage, dan profitabilitas terhadap tax avoidance serta menguji peran kurs sebagai variabel moderasi pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan data sekunder laporan keuangan tahunan 23 perusahaan selama 2020–2024 sehingga menghasilkan 115 observasi balanced panel. Tax avoidance diproksikan dengan effective tax rate (ETR), sedangkan likuiditas, leverage, dan profitabilitas masing-masing diukur dengan current ratio (CR), debt to equity ratio (DER), dan return on assets (ROA). Analisis dilakukan menggunakan fixed effect model dengan pooled EGLS, cross-section weights, serta White cross-section standard errors. Hasil menunjukkan bahwa likuiditas berpengaruh negatif terhadap ETR (β = −0,015560; p < 0,001), sedangkan leverage dan profitabilitas berpengaruh positif terhadap ETR (β = 0,146791; p = 0,0019 dan β = 0,031558; p < 0,001). Ketiga interaksi dengan kurs signifikan: likuiditas × kurs berkoefisien positif (β = 1,00×10⁻⁶; p < 0,001), leverage × kurs negatif (β = −8,99×10⁻⁶; p = 0,0025), dan profitabilitas × kurs negatif (β = −2,55×10⁻⁶; p < 0,001). Karena ETR bergerak berlawanan dengan kecenderungan tax avoidance, temuan menunjukkan bahwa hubungan karakteristik keuangan dengan tax avoidance bersifat kondisional terhadap nilai tukar.
Factors Influencing “Antam gold bullion” Investment Decision Among Gen Z in Jakarta with Financial Behavior as a Moderating Variable Nurhidayati Dwiningsih; Nazuwa Rizki Amalia
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.v4i2.3853

Abstract

As access to financial information becomes increasingly convenient, Generation Z has grown more engaged in investment activities, with Antam gold bullion standing out as one of the most sought-after instruments—largely owing to its perceived price stability and its role as a hedge asset. This study sets out to examine the influence of financial literacy, Antam gold bullion price fluctuation, and income on investment decisions, while also testing the moderating role of financial behavior among Generation Z in Jakarta. Employing a quantitative associative approach through a survey method, the research draws on 100 Generation Z respondents aged 18-30 in DKI Jakarta who have prior experience purchasing Antam gold bullion, with the sample determined through purposive sampling based on the Lemeshow formula. The collected data were subsequently analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS), assisted by SmartPLS 4 software. Findings reveal that both financial literacy and income exert a positive and significant influence on investment decisions, whereas Antam gold bullion price fluctuation shows no significant effect. Financial behavior, meanwhile, was found unable to moderate the influence of either financial literacy or income on investment decisions. Taken together, these results suggest that Generation Z's investment decisions are shaped more strongly by financial knowledge and financial capacity than by everyday financial management habits or short-term gold bullion price movements.
Revisiting Firm Value in Banking: Do Dividend Policies Still Matter? Aviliani Aviliani; Hendi Aryanta Tarigan; Hedwigis Esti Riwayati
Dinasti Accounting Review Vol. 3 No. 4 (2026): Dinasti Accounting Review (April - June 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i4.3903

Abstract

This study investigates the impact of profitability and the investment opportunity set on firm value, with dividend policy as a mediating variable, in Indonesian Banking Sector during the period 2018–2025. This period captures both the COVID-19 pandemic crisis and the subsequent economic recovery, which significantly affected corporate investment and profit distribution decisions. A quantitative research approach was applied using Smart Partial Least Squares 4 (SmartPLS 4), and secondary data were sourced from annual reports and financial statements published on the official websites of the Indonesian Banking Sector. The empirical results reveal that both profitability and the investment opportunity set have a positive and significant effect on firm value, while dividend policy does not significantly influence firm value. Additionally, profitability positively and significantly affects dividend policy, whereas the investment opportunity set has no significant effect. Mediation analysis indicates that dividend policy does not mediate the relationships between profitability, the investment opportunity set, and firm value. These findings provide theoretical contributions to the literature on corporate finance in the banking sector and offer practical implications for managers, investors, and regulators in enhancing firm value sustainably.
The Effect of Sales and Total Debt on the LQ45 Company’s Stock Price on the Indonesia Stock Exchange for the 2021-2022 Period Michal Wasserbauer
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.246

Abstract

This study aims to see the effect of sales and total debt on stock prices in LQ45 companies listed on the Indonesian Stock Exchange from February to July 2022. The independent variables in this study include: sales and total debt, with the dependent variable, namely stock price. The data used in this study are secondary data, obtained from the Indonesian stock exchange. The sampling technique uses simple random sampling. The population of this study is 45 companies listed on the LQ45 IDX for the period August 2021 – July 2022. The total sample size is 20 companies listed on the LQ45 IDX and come from various industrial sectors. Tests performed t test, f test, and the coefficient of determination r-square. Where secondary data has been tested for validity and reliability, and classical assumption tests have been carried out and all data meets to continue analysis or data processing. The company's financial data used covers the years 2021-2022 on the Indonesian stock exchange. Data processing uses the IBM SPSS version 27 data processing application. The results of this study indicate that sales partially affect the stock price of LQ45 companies on the IDX for the 2021-2022 period, total debt has no effect and is not significant on the stock price of LQ45 companies on the IDX for the 2021-2022 period partially, and sales and total debt have no effect and are not significant on the stock price of LQ45 companies on the IDX for the 2021-2022 period simultaneously.
The Influence of Accounting Students' Perceptions of the Auditor's Work Environment and Socio-Cultural Factors on Their Career Choices as Auditors Ebit Bimas Saputra; Desmiwerita Desmiwerita
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.247

Abstract

This study aims to determine (1) the effect of accounting students' perceptions of the auditor's work environment on their career choices as auditors, (2) the influence of socio-cultural factors on their career choices as auditors, (3 Effects of accounting students' perceptions of the auditor's work environment and socio-cultural factors on the auditor's work environment). career choice as an auditor. This type of research is descriptive quantitative using a questionnaire method. The results show that (1) the work environment has a significant effect on career choice as an auditor. (2) socio-cultural factors have a significant effect on career choice as an auditor. (3) work environment and social value factors simultaneously influence career choice as an auditor.
The Influence of Audit Knowledge and Experience on the Detection of Regional Loss Findings M. Rizky Mahaputra; M. Ridho Mahaputra
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.248

Abstract

This study aims to obtain information and analyze the effect of audit knowledge and experience on the detection of regional loss findings. This research was conducted at the Regional Inspectorate of Sijunjung Regency. The sampling method used the personally administered questionnaires technique. The test used is multiple regression. The results of the study show that audit knowledge and experience have an effect on the detection of regional loss findings. Based on the results of multiple linear regression tests, it was found that the most dominant variable was audit knowledge.
The Influence of Company Growth, Company Size, Audit Quality, Previous Year's Audit Opinion, and Leverage on Acceptance of Going Concern Audit Opinions in Banking Companies Registered on the IDX Farhan Saputra; Hapzi Ali; Eric Hermawan
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.249

Abstract

This study aims to analyze the factors that affect the going concern audit opinion. The factors used are company growth, firm size, audit quality, audit opinion the previous year, and leverage. The study population were 30 banking companies listed in the Indonesia Stock Exchange since the year 2011-2013. Samples were selected using purposive sampling method. This study uses quantitative methods with logistic regretion analysis model. Results of this study prove that: 1). Company growth, firm size, audit quality, and leverage do not affect the acceptance of going concern audit opinions. 2). Audit opinion the previous year affects the acceptance of going concern audit opinion.

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