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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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PENGARUH LITERASI KEUANGAN DIGITAL DAN AKSES KEUANGAN DIGITAL TERHADAP KINERJA UMKM KOTA SEMARANG Rokhimah, Zulaika Putri
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 digital economy has become increasingly popular since the COVID 19 pandemic. Business activists are competing to utilize technology that can create greater business opportunities. The use of technology creates a business system that can be utilized by everyone, including micro, small and medium enterprise (MSME) owners. This research wants to know the influence of digital financial literacy, digital financial access and how it affects the performance of MSMEs in Semarang City. The research method used is quantitative. The sample in this research is MSMEs registered in Semarang City. The data collection used was by distributing questionnaires and the results obtained were 89 respondents. The research instrument test used was SmartPLS 3. The results obtained were that digital financial literacy and digital financial access had an effect on the performance of MSMEs. And digital financial access has been proven to play a role in mediating the relationship between digital financial literacy and MSME performance.
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE DAN KEPEMILIKAN SAHAM INSTITUTIONAL TERHADAP INTEGRITAS LAPORAN KEUANGAN Fallah, Naufal; Kurniawan, Elan; Putranto, Panji
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 independent commissioners, leverage, and institutional shareholding on the integrity of financial statements in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This study uses a quantitative method with multiple linear regression analysis, and the entire data analysis process is carried out using the help of SPSS software version 26. The data used is secondary data taken from the annual financial statements of pharmaceutical companies, with a sample of 33 observations, consisting of 11 companies during 3 years of observation. The results of the study show that the independent commissioner variable does not have a significant effect on the integrity of financial statements, Leverage does not have a significant effect. Meanwhile, institutional stock ownership has been proven to have a positive and significant influence on the integrity of financial statements.
ANALISIS DAMPAK PAJAK E-COMMERCE, INFRASTRUKTUR DIGITAL, DAN SKALA USAHA TERHADAP KEPATUHAN PAJAK UMKM DI JAWA BARAT Abdurrosyid, Moh.
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 seeks to analyze the influence of e-commerce tax, digital infrastructure, and business scale on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in West Java. The research employs the quantitative method with data collected from a structured questionnaire bearing a Likert scale (1–5) from 220 MSME respondents. SEM-PLS 3 was applied in data analysis. The three independent variables, e-commerce tax, digital infrastructure, and business scale, all have positive and significant effects on tax compliance, finds the study. Among them, digital infrastructure was found to be the most important driver, followed by business size and tax policy on e-commerce. The results highlight the imperative for facilitative digital tools, transparent tax policies, and size-based support to enable improved compliance in the digital economy. The study makes viable contributions to policymakers and stakeholders in tax policy efficiency and promoting MSME inclusion in the formal sector.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PAJAK PENGHASILAN BADAN TERUTANG -, Qotrunnida; -, Rianto; Mujiani, Sari
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 determine the effect of Capital Structure and Profitability on Corporate Income Tax Payable. The sample used in this study consists of companies listed on the Indonesia Stock Exchange (IDX) that published complete financial reports for the years 2020-2023, with 26 companies selected using purposive sampling. The independent variables in this study are Capital Structure, measured by the Debt to Equity Ratio (DER), and Profitability, measured by the Return on Assets (ROA), while Corporate Income Tax Liability is used as the dependent variable. The results of the study indicate that capital structure does not have a significant effect and has a negative relationship with corporate income tax payable. Profitability has a significant positive effect on corporate income tax payable. These findings have important implications for managerial decision-making and corporate tax policy.
ANALISIS PENGARUH PROFITABILITAS DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Ramadhan, Indra Dwi; Wicaksono, Dimas; -, Patriandari
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 effect of Profitability and Tax Planning on Earnings Management, a case study of Transportation Sector Companies for the 2019 - 2023 Period. The variables used are Profitability and Tax Planning as independent variables, and Earnings Management as the dependent variable. The research sample consisted of 10 transportation sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. This sample was selected using purposive sampling method. The results of Logistic Regression testing show that Profitability has a regression coefficient value of 23.456 with a significance level of 0.023, meaning that it has a significant positive effect. Tax Planning has a regression coefficient value of -16.501 with a significance level of 0.999, which means that it has a negative and insignificant effect. The coefficient of determination (Nagelkerke R Square) of the regression model is 81.6%. While the remaining 18.4% is explained by other variables outside this research model.
PENGARUH KOMPETENSI SUMBERDAYA MANUSIA DAN PEMANFAAT TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING -, Endarwati; Pahlevi, Reza Widhar; Putri, Ajeng Kharisma; Dwiarti, Rina
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 investigates impact of Human Resource (HR) Competence and the utilization of Information Technology (IT) on the quality financial reports, with the Internal Control System (ICS) serving as a mediating variable. The case study was conducted on Baitul Maal wat Tamwil (BMT) institutions in the Yogyakarta region. Using a quantitative approach, data were collected through questionnaires distributed to BMT accounting and management staff from June to July 2025. The study population included all BMTs in Yogyakarta, and the sample was determined using a purposive sampling method based on predefined criteria. Data analysis was performed with the help of SPSS software, including descriptive, validity, and reliability tests, as well as path analysis to test the proposed hypotheses. The findings of this study indicate that HR competence and IT utilization have a positive and significant effect on the quality of financial reports. Furthermore, the ICS was proven to effectively mediate the relationship between HR competence, IT utilization, and the quality of financial reports.

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