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AKRUAL : Jurnal Akuntansi dan Keuangan`
Published by Universitas Islam As-Syafi'iyah
ISSN : -     EISSN : 2746444X     DOI : https://doi.org/10.34005/akrual
Core Subject : Economy,
Economics, Econometrics & Finance
An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the results of research on business. AKRUAL : Jurnal Akuntansi dan Keuangan invites manuscripts in the areas: Finance, Public sector accounting, Taxation, Financial Accounting and Stock Market, Management accounting, Auditing, Accounting information systems, Shariah Accounting,
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 106 Documents
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ANALISIS PENERAPAN AKUNTANSI SEKTOR PUBLIK DALAM PENYAJIAN LAPORAN KEUANGAN MASJID BAITUL AQROM BERDASARKAN ISAK NO. 35 Indriani, Sarah Aqilah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

Based on ISAK No. 35, this study investigates the use of public sector accounting in presenting the financial statements of the Baitul Aqram Mosque. Mosques must have a fund management system that can be seen and trusted by them as a non-profit organization responsible for social and religious life. This study applies a descriptive qualitative methodology. Interviews, observations, and documentation of mosque financial statements were used to collect data. One of the topics of analysis is how managers understand ISAK 35, the problems that arise when implementing it, how financial statements must comply with ISAK 35 and how the implementation of these rules impacts the accountability and transparency of financial management. The results of the study indicate that mosque managers still face obstacles in understanding and implementing ISAK 35, but the implementation of this standard contributes positively to improving the quality of financial statements and public trust. This study provides recommendations to improve the implementation of public sector accounting in mosques for more effective and reliable financial management.
ANALISIS PENERAPAN ISAK 35 PADA ORGANISASI NIRLABA (SD GMIM 4 TONDANO) Kossay, Edikus
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aimed to analyze the application of Financial Accounting Standards Interpretation (ISAK) 35 concerning the presentation of financial statements for non-profit organizations at GMIM 4 Tondano Elementary School. The approach employed is descriptive qualitative research utilizing interviews, observations, and document organization. The findings indicated that SD GMIM 4 Tondano has started to implement the principles of ISAK 35, but it still encounters challenges related to technical comprehension and human resource capability in creating suitable financial statements that align with the standard. The results offer valuable new perspectives for other non-profit institutions in enhancing the clarity and responsibility of their financial report presentation.
PENGARUH TRANSFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Firdaus, Ahmad Amri; Wahyudi, Ilham; Herawaty, Netty
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

The purpose of this study was to determine and analyze the effect of Transfer Pricing, Sales Growth and Leverage on tax avoidance in energy sector companies listed on the IDX for the 2019-2022 period. This research is quantitative research. The type of data used is secondary data sourced from the Indonesia Stock Exchange (IDX) or the official website of each company. The population in this study amounted to 85 companies. The data collection method used was purposive sampling and obtained data for 17 companies. The analysis methods used are descriptive statistics, classical assumption tests, multiple linear regression and hypothesis testing. The result of this study is transfer pricing has a significant influence on tax avoidance. Meanwhile, sales growth and leverage have no significant effect on tax avoidance. Together transfer pricing, sales growth and leverage simultaneously affect tax avoidance.
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA -, Nurmi; Fitrianti, Nur
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This research aims to examine the impact of financial performance on profit growth in companies listed on the LQ45 index of the indonesia Stock Exchange (IDX) for the period of 2021-2023. Financial performance is assessed using Return on Assets (ROA) as a measure of profitability and Current Ratio (CR) as a measure of liquidity. A quantitative methodology utilizing panel data regression analysis was applied to 28 companies selected based on specific criteria. The findings indicate that neither ROA nor CR significantly affects profit growth, as evidenced by the p-values for both variables exceeding the 0.05 significante thereshold. Additionaly, the very low coefficient of determination (R²) of 0.0049 suggests that these two independent variables are not effective predictors of profit growth variability. These results imply that factors other than profitability and liquidity may exert a more substantial influence on profit growth. This study is anticipated to enhance the field of financial management and provide a valuable reference for investment decision-making and thorough evaluations of company performance.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, LIKUIDITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM Tigau, Gideon
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

The purpose of this study is to determine how accounting profit, operating cash flow, liquidity, and profitability affect stock returns in primary consumer goods manufacturing companies listed on the IDX during 2021-2023. This type of research uses a quantitative associative research method. All primary consumer goods manufacturing companies listed on the IDX for the period 2021-2023 are the population in this study. The sampling technique in this study used a purposive sampling technique which produced a sample of 34 companies in a 3-year period, resulting in a sample of 102. Data were collected by examining the company's financial statements using a documentation observation approach. Panel data regression is the data analysis strategy used in this study, with the help of Eviews 12 software. The results obtained show that stock returns are positively influenced by accounting profit while operating cash flow, liquidity and profitability do not affect stock returns.
PENGARUH STRUKTUR MODAL, PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP PROFITABILITAS Sari, Ratih Komala; -, Sunaryo; Bandawaty, Euis
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to examine the effect of capital structure, sales growth, and liquidity on profitability. The independent variables in this study are capital structure as measured by the Debt to Equity Ratio (DER), sales growth, and liquidity as measured by the Current Ratio (CR). The dependent variable in this study is profitability as measured by Return on Assets (ROA). The population in this study consists of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The sample was selected using purposive sampling, resulting in 18 companies with a five-year research period and a total of 90 observations. Hypothesis testing was conducted using panel data regression analysis. The results of this study show that capital structure have a significant negative effect on profitability, sales growth have a significant positive effect on profitability, and liquidity does not have a significant effect on profitability.
ARTIFICIAL INTELLIGENCE (AI) DALAM SISTEM AKUNTANSI: TINJAUAN ETIS TERHADAP PRIVASI DATA DAN TRANSPARANSI LAPORAN KEUANGAN Abrar, Lutfi Andi
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to examine in depth the ethical issues related to data privacy and transparency of financial reports in the application of Artificial Intelligence (AI) to accounting systems. Using a literature review method of 20 relevant scientific articles, this study examines how AI, although able to improve efficiency and accuracy in financial reporting, also presents serious risks to data security and clarity of the decision-making process. The results of the study indicate that the use of AI in accounting can strengthen accuracy detection and increase reporting speed, but on the other hand opens up the potential for privacy violations due to weak data protection and the use of non-transparent algorithms (black-box). Discussion of the importance of integrating professional ethical principles such as integrity, objectivity, and responsibility in the use of AI, as well as the need to increase digital literacy among accountants. This study also highlights the urgency of special regulations and algorithm audits as a form of technological accountability. Therefore, the use of AI in accounting must be accompanied by strengthening regulations, increasing human resource capacity, and collaboration between stakeholders to ensure the use of this technology is ethical, safe, and responsible.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, EARNING PER SHARE, DAN PROFITABILITAS PERUSAHAAN TERHADAP STOCK RETURN -, Justine; Dara, Siti Ruhana
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to analyze the influence of Kepemilikan Institusional, Kepemilikan Manajerial arning Per Share (EPS), and profitability on Stock Return in Consumer Non-Cyclicals companies, particularly in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research employs a quantitative method with purposive sampling in selecting the sample. The data is obtained from publicly available financial reports and analyzed using panel data linear regression to examine the impact of each independent variable on the dependent variable. The findings indicate that managerial ownership has a significant partial effect on Stock Return, while institutional ownership, EPS, and profitability do not have a significant impact. These results provide valuable insights for investors in making investment decisions and for corporate management in enhancing financial performance and competitiveness in the capital market. The implications of this study also serve as a reference for stakeholders in formulating more strategic policies to foster corporate growth in the food and beverage industry.
AUDIT PENGGAJIAN DAN RISIKO KARYAWAN FIKTIF: STRATEGI DETEKSI AUDITOR Situmorang, Rut
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

Ghost employees are a form of payroll fraud that can lead to significant financial loss and undermine organizational integrity. This study aims to develop an effective audit detection strategy by combining traditional audit techniques with technology-based approaches to identify and prevent ghost employee practices. The research employs a literature review method using a qualitative descriptive approach, analyzing both national and international studies and references. The findings reveal that effective detection strategies include periodic payroll audits, employee data verification, the use of technologies such as biometrics and data analytics, and the proactive role of internal audit in strengthening internal controls. These results affirm that an integrated audit approach supported by information technology can enhance the effectiveness of detecting ghost employees and promote a transparent and accountable payroll system.
PERAN CORPORATE GOVERNANCE DALAM MENGENDALIKAN TAX AVOIDANCE: SYSTEMATIC LITERATURE REVIEW Khadijah, Jihan Nur
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to conduct a systematic review of the influence of corporate governance mechanisms on tax avoidance practices across various countries. Articles were collected using Publish or Perish for Scopus-indexed and other relevant databases. The methodology used in this review is a systematic literature review, resulting in 36 articles on corporate governance and tax avoidance, selected through the PRISMA elimination process. The findings indicate that corporate governance mechanisms have varying effects on tax avoidance practices—some reduce it, others increase it, while some show no significant effect. The results of this study can provide valuable guidance for companies in improving their tax compliance and offer recommendations to stakeholders and policymakers for new approaches toward promoting more responsible tax behavior.

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