cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Elan Kurniawan
Contact Email
akrual.feb@uia.ac.id
Phone
+6287774672616
Journal Mail Official
akrual.feb@uia.ac.id
Editorial Address
Jl. Raya Jatiwaringin No.239, RT.007/RW.004, Jaticempaka, Kec. Pd. Gede, Kota Bks, Jawa Barat 17411
Location
Kota bekasi,
Jawa barat
INDONESIA
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
 6   7   8   9   10 
ANALISIS PENGARUH TEKANAN DAN RASIONALISASI TERHADAP KECURANGAN LAPORAN KEUANGAN Lilia Arifah; Efrinal Efrinal
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): 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/akrual.v6i1.4160

Abstract

This study aims to determine the effect of pressure and rationalization on financial statement fraud in infrastructure sector BUMN companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The population of this study are state-owned infrastructure companies listed on the Indonesia Stock Exchange for the 2017-2022 period. Samples were taken using purposive sampling technique. The sample used in this study were 6 BUMN companies in the infrastructure sector which were listed on the Indonesia Stock Exchange for the 2017-2022 period, so that the research data analyzed totaled 36. Tests in this study used Multiple Linear Regression Analysis with the Eviews program version 12. The results of the study were partial shows that pressure proxied using Return on Assets (ROA) has a positive and insignificant effect on fraudulent financial statements and rationalization proxied using Change in Auditor has a positive and significant effect on fraudulent financial statements. The results of the study simultaneously show that pressure proxied using Return on Assets (ROA) and rationalization proxied using Change in Auditor have no simultaneous effect on fraudulent financial statements.
PENGARUH OPINI AUDIT BPK DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Mega Nurhalimah; Dimas Wicaksono
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): 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/akrual.v6i1.4161

Abstract

This study analyzes the Effect of BPK Audit Opinion and Capital Expenditure on Local Government Financial Performance in West Java Province Cities and Regencies in 2018- 2021. This type of research uses quantitative research methods. The population and sample in this study were 108 cities and districts with a period of 4 years. The population and samples are West Java cities and regencies located in the Directorate General of Financial Balance, Ministry of Finance and the Financial Audit Agency which publishes the results of budget realization reports and inspection results. Retrieved from https://jabar.bpk.go.id and https://djpk.keimeinkeiui.go.id websites. The data analysis technique uses panel data regression analysis using Eviews 9.0 software. The results showed that the BPK Audit Opinion had a negative effect on the financial performance of local governments, while Capital Expenditure had a positive effect on the financial performance of local governments.
STRATEGI PENERAPAN DIGITALISASI DALAM LAPORAN KEUANGAN UNTUK MENINGKATKAN DAYA SAING UMKM DI ERA INDUSTRI 4.0 Fahmi, Muhammad; Aswat, Ibnu
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): 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/akrual.v6i2.4617

Abstract

This study aims to identify the current conditions, challenges, benefits, and obstacles in the implementation of digitalization of financial reports for MSMEs in Indonesia, as well as to formulate effective strategies and the role of the government in supporting the process. The research method used is qualitative with a phenomenological approach. The study focused on MSMEs in Pontianak City as the object of study. The results of the study indicate that although digitalization of financial reports offers significant benefits such as increased efficiency, accuracy, and accessibility of real-time financial data, MSMEs still face various obstacles. The main challenges include limited technological infrastructure, lack of digital literacy, limited capital for investment in technology, and resistance to changing from traditional to digital methods. Effective strategies include providing training and technical assistance, developing adequate digital infrastructure, and easy access to affordable accounting software. This study also highlights the important role of the government and related stakeholders in supporting the digitalization of MSMEs through policies, regulations, and funding programs.
STUDI KOMPARATIF PENILAIAN KINERJA KEUANGAN PEMERINTAH DAERAH PADA SAAT PANDEMI COVID-19 DAN SESUDAH PANDEMI COVID-19 Yulianti, NA; Wicaksono, Dimas
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): 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/akrual.v6i2.4618

Abstract

This research aims to determine the financial performance of local governments during the Covid-19 pandemic and after the Covid-19 pandemic. The samples used in this study were regencies/cities in West Java Province registered on the West Java PPID website and reported budget realization reports in 2020-2023 with 13 sample regencies/cities using the comparative method. The variables of this study are the financial performance of local governments as measured by the effectiveness ratio, efficiency ratio, harmony ratio, growth ratio, and independence ratio. The results show that the regional effectiveness ratio has a significant difference in regional financial performance during the Covid-19 pandemic and after the Covid-19 pandemic. Meanwhile, the efficiency ratio, harmony ratio, growth ratio, and regional independence ratio do not have any significant differences in regional financial performance during the Covid-19 pandemic and after the Covid-19 pandemic.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAAN BASIC MATERIAL DI BEI Yadi, Amri; Busra, Busra
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): 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/akrual.v6i2.4621

Abstract

The study aims to test the impact of the capital structure and firm size of the company on profitability. The capital structure is measured by the debt-to-equity ratio (DER), the firm size of the corporation is measured by the natural logarithm (Ln), and profitability is measured by the return on assets . (ROA). This research is quantitative. The population used is the entire Basic Materials sector company listed on the Indonesian Stock Exchange (BEI) for the observation period 2018–2022. Data collection techniques use purposive sampling. Nine mining companies met the criteria. Total data of 45 data points, with secondary data of the annual report taken from www.idx.co.id and the annual report of the company. The data analysis technique uses double linear regression with Eviews 12. The results of the research concluded that the capital structure partially affects profitability positively, and the size of the company does not affect profitability. Meanwhile, simultaneously, the capital structure and size of the company influence profitability.
PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2020-2023 -, Sarina; -, Busra
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): 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/akrual.v6i2.4622

Abstract

Companies that are looking for investors aim to add capital, so the more capital the company has, the more the company will produce food and drinks so that it can increase the company's profitability. If profitability increases, the value of the company will also increase, as will investment decisions. If you invest more, then company value is getting higher. The aim of this research is to analyze the influence of financial ratios on company value in food and beverage companies registered on BEI in 2020-2023. The method used is a quantitative research method. The conclusion of this research is that there is a partial influence of the DER, TAG and ROE variables on EPS in food and beverage sector companies on the Indonesian Stock Exchange in 2020-2023 and there is an influence of the DER, TAG and ROE variables together or simultaneously on EPS in Food and Beverage Sector Companies on the Indonesian Stock Exchange 2020-2023
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Nabiela, Seutya; -, Busra
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): 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/akrual.v6i2.4623

Abstract

Seeing the fact that there is no certainty regarding the share price that investors will get when investing in shares, investors need rational considerations by collecting various types of information needed to be able to make the right investment decisions. This research aims to determine the effect of financial performance on share prices of mining sector companies on the Indonesian Stock Exchange (BEI) for the 2019-2023 period. The method used in this research is quantitative methods with panel data analysis using eviews 12. The results of the research conclude that financial performance as measured by ROE, both simultaneously and partially, has an effect on share prices in mining sector companies on the Indonesian Stock Exchange (BEI) for the period 2019-2023.
PENGARUH FINANCIAL STABILITY, FINANCIAL TARGET DAN EXTERNAL PRESSURE TERHADAP FINANCIAL STATEMENT FRAUD Dayu, Dea; -, Efrinal
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): 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/akrual.v6i2.4626

Abstract

The research is aimed at finding out the influence of Financial Stability, Financial Target and External Pressure on Financial Statement Fraud. The research was conducted at manufacturing companies on the IDX for the 2019 - 2023 period. The sample size for this research was 30 companies using the purposive sampling method. The hypothesis was tested using multiple regression analysis. The results of this research show that Financial Stability has a negative and significant effect on Financial Statement Fraud, Financial Target has a negative and significant effect on Financial Statement Fraud, External Pressure has a positive and significant effect on Financial Statement Fraud.
BIBLIOMETRIC ANALYSIS OF SECTORAL SHIFTS AND INVESTOR BEHAVIOR Judijanto, Loso
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the dynamics of investor behavior, investments, and the influence of financial markets through a bibliometric analysis using VOSviewer. The keyword mapping reveals "Investor Behavior" as the central theme, interlinked with behavioral finance, decision-making, and emerging technologies. Key findings indicate the significance of financial literacy, the impact of global crises such as COVID-19, and the rising prominence of sustainability and ESG trends in shaping investment practices. Furthermore, advanced tools like artificial intelligence and machine learning are transforming financial markets. The study highlights the multidisciplinary nature of this field, emphasizing the role of psychology, technology, and economics in advancing the understanding of investor decision-making. Practical implications for financial institutions and advisors are also discussed to enhance investment strategies and decision-making frameworks.
ANALISIS EFISIENSI DAN EFEKTIVITAS ANGGRAN PENDAPATAN DAN BELANJA DAERAH Insaniah, Nurul Qalbi; Arizah, Ainun
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the efficiency and effectiveness of the APBD of Maros Regency for the years 2021-2024. Regional autonomy is essential for improving welfare, encouraging innovation, and enabling the community to oversee the management of the APBD. Budget efficiency refers to the optimal use of resources, while effectiveness relates to the achievement of regional development goals. The methodology used is quantitative descriptive with efficiency and effectiveness ratios, utilizing secondary data from the Budget Realization Report of the Maros Regency Financial Management Agency (BPAKD). The results indicate that the efficiency of the Maros Regency APBD is not optimal, with efficiency values for each year as follows: 2021 (100.7% - inefficient), 2022 (94.7% - less efficient), 2023 (100.7% - inefficient), and 2024 (103.8% - inefficient). This suggests that budget preparation does not always accurately analyze needs. On the other hand, the effectiveness of the Maros Regency APBD is considered good, with effectiveness values as follows: 2021 (101.7% - very effective), 2022 (98.7% - effective), 2023 (101.7% - very effective), and 2024 (98.6% - still effective). This indicates good budget management.

Page 8 of 11 | Total Record : 106

 6   7   8   9   10 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): AKRUAL: Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan More Issue