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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 136 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.
KINERJA FISKAL PEMERINTAH DAERAH DALAM PERSPEKTIFAKUNTANSI SEKTOR PUBLIK: STUDI KASUS KABUPATEN LAMONGAN Setia Hadi, Meyke Panca; Kartikasari, Evi Dwi
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/tw65g250

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja fiskal Pemerintah KabupatenLamongan dalam perspektif akuntansi sektor publik dengan menggunakan data LaporanRealisasi Anggaran (LRA) dan Laporan Keuangan Pemerintah Daerah (LKPD) TahunAnggaran 2023–2024. Penelitian ini menggunakan pendekatan kualitatif dengan metodestudi kasus, di mana analisis dilakukan melalui penelaahan dokumen keuanganpemerintah daerah dan interpretasi terhadap indikator-indikator kinerja fiskal. Hasilpenelitian menunjukkan bahwa kinerja fiskal Pemerintah Kabupaten Lamongan selamaperiode 2023–2024 berada dalam kondisi relatif stabil dan terkendali. Pemerintahdaerah mampu merealisasikan pendapatan dan belanja daerah mendekati target yangditetapkan, meskipun tingkat kemandirian fiskal masih tergolong rendah akibatdominasi pendapatan transfer dari pemerintah pusat. Dari sisi belanja, tingkat realisasimenunjukkan efisiensi pengelolaan anggaran yang cukup baik, namun struktur belanjamasih didominasi oleh belanja operasional sehingga ruang fiskal untuk belanjapembangunan relatif terbatas. Informasi akuntansi pemerintahan, khususnya LaporanRealisasi Anggaran, berperan penting dalam mendukung pengelolaan dan pengendalianfiskal daerah melalui penyediaan informasi yang transparan, andal, dan relevan untukevaluasi kinerja serta pengambilan keputusan. Capaian kinerja fiskal daerah dipengaruhioleh struktur pendapatan, efektivitas perencanaan dan pengendalian anggaran, kualitaspelaporan keuangan, serta kapasitas kelembagaan dalam pengelolaan keuangan daerah.Penelitian ini memberikan kontribusi dalam memperkaya kajian akuntansi sektorpublik, khususnya terkait analisis kinerja fiskal pemerintah daerah berbasis dokumenkeuangan, serta menjadi masukan bagi pemerintah daerah dalam meningkatkankemandirian dan keberlanjutan fiskal.
P PENGARUH AUDIT FORENSIK TERHADAP PENCEGAHAN DAN DETEKSI KECURANGAN Farman, Safril; ., Wahyuni; Saputri, Nabila; ., Yusriani
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/9cs3s437

Abstract

Fraud in financial statements poses a serious threat to the integrity of financial information and organizational stability. Forensic audit emerges as an investigative auditing approach specifically aimed at uncovering, preventing, and proving fraudulent acts in a systematic manner. This study aims to analyze the influence of forensic audit on the prevention and detection of fraud in financial statements through a literature review approach. Data were collected from various secondary sources such as academic journals, textbooks, and relevant institutional reports. The findings indicate that forensic audit plays a crucial role in strengthening internal control systems, identifying suspicious transaction patterns, and preventing potential fraud through enhanced monitoring and compliance. Additionally, forensic audit proves effective in detecting and uncovering fraudulent activities by applying in-depth data analysis and investigative techniques. However, the study is limited by its reliance on secondary data and the absence of primary empirical validation, which constrains the generalizability of the findings. This research recommends enhancing the capacity of forensic auditors and implementing forensic audits more broadly as part of effective corporate governance practices.
PENGARUH STRUKTUR MODAL, SALES GROWTH, PROFITABILITAS, DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS: (Studi Empiris Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024) Choiriyah, Nanda Septiani; Endarwati, Endarwati
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/gwwm0872

Abstract

ABSTRAK Tingginya jumlah perusahaan yang mengalami kesulitan keuangan pasca pandemi, seperti PT Sritex, PT Sepatu Bata Tbk, Pegipegi, dan BPR Artafik Indonesia, mencerminkan lemahnya ketahanan keuangan perseroan dalam menghadapi dinamika bisnis yang tidak menentu. Situasi ini menunjukkan pentingnya bagi perusahaan untuk memperkirakan risiko kebangkrutan dengan memahami faktor keuangan yang memicu kesulitan keuangan. Namun, hasil penelitian sebelumnya menunjukkan ketidakpastian pengaruh variabel-variabel tersebut, terutama struktur modal dan pertumbuhan penjualan, sehingga diperlukan penelitian lebih lanjut. Penelitian ini bertujuan untuk mengkaji pengaruh struktur permodalan, pertumbuhan penjualan, profitabilitas, dan kapasitas operasi terhadap kesulitan keuangan pada perusahaan sektor transportasi dan logistik yang tercatat di BEI periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan metode analisis yang digunakan adalah regresi linier berganda. Kesulitan keuangan diukur menggunakan metode Altman Z-Score yang dimodifikasi. Alat uji yang digunakan dalam penelitian ini adalah SPSS versi 30. Hasil penelitian menunjukkan bahwa: (1) struktur modal memiliki pengaruh yang signifikan terhadap kesulitan keuangan, (2) pertumbuhan penjualan tidak berpengaruh pada kesulitan keuangan, (3) profitabilitas memiliki pengaruh yang signifikan terhadap kesulitan keuangan, dan (4) kapasitas operasi tidak berpengaruh pada kesulitan keuangan. Harapan dari penelitian ini dapat menjadi pedoman bagi perusahaan dalam mengambil keputusan strategis untuk menghindari kesulitan keuangan, sekaligus menjadi acuan bagi investor dan akademisi. Kebaruan penelitian ini terletak pada penambahan variabel kapasitas operasional dan penggunaan data dari periode terakhir. ABSTRACT The high number of companies experiencing financial difficulties post-pandemic, such as PT Sritex, PT Sepatu Bata Tbk, Pegipegi, and BPR Artafik Indonesia, reflects the company's weak financial resilience in facing uncertain business dynamics. This situation demonstrates the importance for companies to estimate the risk of bankruptcy by understanding the financial factors that trigger financial stress. However, previous research results indicate uncertainty in the influence of these variables, particularly capital structure and sales growth, so further research is needed. This study aims to examine the influence of capital structure, sales growth, profitability, and operational capacity on the financial difficulties of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses a quantitative approach with secondary data in the form of annual financial reports and the analytical method used is multiple linear regression. Financial distress is measured using the modified Altman Z-Score method. The testing tool used in this study is SPSS version 30. The results of the study indicate that: (1) capital structure has a significant effect on financial distress, (2) sales growth does not affect financial distress, (3) profitability has a significant effect on financial distress, and (4) operational capacity does not affect financial distress. It is hoped that this research can guide companies in making strategic decisions to avoid financial distress, as well as serve as a reference for investors and academics. The novelty of this research lies in the addition of operational capacity variables and the use of more recent data.
PENGARUH GOOD CORPORATE GOVERMENT TERHADAP NILAI PERUSAHAAN: PERAN MODERASI BIAYA LINGKUNGAN Febriyani, Nadila; Azis, M. Taufik; Sukartini, Merry
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/csf49473

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG), yang terdiri dari kepemilikan manajerial, kepemilikan institusional, dan komisaris independen terhadap nilai perusahaan, serta peran biaya lingkungan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan deskriptif verifikatif dengan metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan yang tergabung dalam indeks LQ45 selama periode 2022–2024, dengan teknik pengambilan sampel purposive sampling. Sumber data yang digunakan merupakan data sekunder berupa laporan tahunan perusahaan. Teknik analisis data yang digunakan adalah regresi data panel dengan bantuan software EViews, meliputi uji statistik deskriptif, uji asumsi klasik, uji t, uji F, dan analisis koefisien determinasi. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komisaris independen berpengaruh signifikan terhadap nilai perusahaan, sedangkan kepemilikan manajerial tidak. Biaya lingkungan memoderasi pengaruh kepemilikan institusional, namun tidak memoderasi pengaruh kepemilikan manajerial dan komisaris independen terhadap nilai perusahaan.

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