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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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POTENSIAL FRAUDULENT FINANCIAL REPORTING: PENGARUH INTERNAL CONTROL DAN TRANSFORMASI DIGITAL DALAM MEMODERASI Nurhayati, Eva; Susetyo, Dwinanto Priyo
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 internal control on potensial fraudulent financial reporting with digital transformation acting as a moderating variable. The focus of this research is automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. This research is quantitative research with an associative descriptive approach. The data used in this study were obtained from the company’s annual financial statements available through The Indonesia Capital Market Institute (TICMI) and analyzed using the help of SPSS 25. The results showed that internal control had no significant effect on potensial fraudulent financial reporting, and digital transformation did not moderate the relationship. These findings make an important contribution to the understanding of the influence of internal control and digital transformation in the context of preventing fraudulent financial reporting in manufacturing companies, especially in the automotive sub-sector listed on the IDX.
THE INFLUENCE OF FINANCIAL LITERACY, FINTECH ADOPTION, AND INVESTMENT PREFERENCES ON THE INVESTMENT BEHAVIOR OF MILLENNIALS IN JAKARTA IN THE DIGITAL BANKING ERA Afifi, Zaenal; -, Riny; Silkfan, Rara
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 examines the influence of financial literacy, fintech adoption, and investment preferences on the investment behavior of millennials in Jakarta during the digital banking era. Employing a quantitative research design, data were collected from 150 respondents using a structured questionnaire based on a Likert scale (1-5). The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to evaluate both the measurement and structural models. The results reveal that financial literacy, fintech adoption, and investment preferences positively and significantly influence investment behavior. Among these factors, fintech adoption exerts the most substantial impact, underscoring the transformative role of technology in shaping investment decisions. The findings suggest that financial institutions and policymakers should prioritize financial literacy initiatives, foster fintech innovation, and develop personalized investment strategies to empower millennial investors. This study contributes to the growing body of literature on millennial financial behavior, offering actionable insights for stakeholders in the financial sector.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN SEBELUM DAN SESUDAH IPO Subaru, Muhammad Adib; -, Endarwati
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 evaluate the financial performance of PT Archi Indonesia Tbk before and after the Initial Public Offering (IPO). This research analyzes four financial ratios, namely Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turnover (TATO). This study is important because there is a general assumption that an IPO can improve a company's financial performance, but empirical results do not always align with this belief. Therefore, it is necessary to conduct an in-depth examination to determine whether the IPO has a significant impact on the company’s financial performance. PT Archi Indonesia Tbk, which conducted its IPO in 2021, is used as the object of this research. The researcher employs a descriptive quantitative approach by comparing the average values of the financial ratios over three years before and three years after the IPO. The analysis techniques used are the Paired Sample t-Test and the Wilcoxon Signed Rank Test to determine the significance of changes in the ratios before and after the IPO. The conclusion of this study shows a decline in all financial ratios after the IPO; however, there is no statistically significant difference. This indicates that the IPO has not yet had a tangible impact on the short-term financial performance of PT Archi Indonesia Tbk.
POTRET KINERJA PEMERINTAH DESA SEULALAH BARU KOTA LANGSA DALAM MENGELOLA KEUANGAN DESA Rambe, Sri Wulandari; Septiani, 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

This study aims to present a portrait of the performance of the Seulalah Baru Village Government, Langsa City, in village financial management. The research employed a descriptive method with a qualitative approach, utilizing observation, interviews, and document analysis for data collection. The findings indicate that the performance of village officials is considered good, particularly in terms of responsiveness and cooperation among village apparatus and community participation. Fund management is carried out through participatory planning via village deliberations, budget implementation aligned with development priorities, and transparent supervision by both internal bodies and the community. Overall, the village financial management complies with prevailing laws and regulations and has positively contributed to village development and community empowerment. Nevertheless, there remains a need to enhance the quality of supervision to achieve more optimal and sustainable village financial governance.
PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN TRANSPARASI LAPORAN KEUANGAN TERHADAP KINERJA PELAYANAN DI GEREJA KRISTEN INDONESIA (GKI) NURDIN Aulia, Reva
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 how the application of public sector accounting and the level of transparency in financial reporting affect service performance at the Indonesian Christian Church (GKI) Nurdin. As a non-profit organization, the church requires responsible and transparent financial management to support the effectiveness of its services. This study uses a quantitative method, with primary data obtained through the distribution of questionnaires to 25 young members of the congregation at GKI Nurdin. Data processing in this study was carried out using multiple linear regression analysis techniques. The findings of this study indicate that the application of public sector accounting has a positive and significant impact on improving service performance. Conversely, financial report transparency does not have a significant impact.
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFIBILITAS TERHADAP LABA BERSIH PADA PERUSAHAAN LQ45 TAHUN 2019-2023 Qama, Esti
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 evaluate the influence of financial ratios, including Return on Assets, Current Ratio, and Debt to Asset Ratio, on net income in consumer goods sector companies listed in the LQ45 index during the 2019–2023 period. The research approach used is quantitative, employing multiple linear regression analysis techniques based on secondary data from official annual financial statements. The findings of the study indicate that both jointly and individually, the three financial ratios do not show a statistically significant effect on the companies’ net income
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN PRINSIP KONSISTENSI PADA LAPORAN KEUANGAN ENTITAS NONLABA BERDASARKAN ISAK 35 Aditya, Maulana
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 assess the extent to which the financial reports of Al-Arqam Mosque comply with ISAK 35 by measuring accountability, transparency, and the concept of full disclosure. In-depth interviews, document analysis, and observation were all used in this qualitative case study. The study's conclusions indicate that, despite challenges such as lack of human resources and lack of knowledge of accounting principles, financial reporting remains easy to understand. Accountability is reduced due to the absence of a monitoring system, transparency is reduced due to the absence of a legislative framework requiring transparency and independent audits, and the concept of consistency has not been implemented. According to these findings, ISAK 35 should be widely used to promote more accountable and transparent financial management in mosques and to fully achieve the idea of ​​transparency.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA PERUSAHAAN: SEBUAH TINJAUAN LITERATUR -, Nilawati; 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

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Abstract

This study aims to identify and analyze the relationship between ESG disclosure and corporate performance through a systematic literature review approach to 25 articles published in SINTA-accredited national journals between 2020 and 2025. The results of the study show that ESG disclosure generally contributes positively to corporate performance, both financially and non-financially, although there are variations in the results depending on the industrial sector and performance indicators used. Legitimacy theory, stakeholder theory, and signaling theory are used as theoretical bases in analyzing the relationship. This study provides academic and practical contributions in increasing understanding of the importance of ESG disclosure as part of corporate sustainability strategies in Indonesia.
ANALISIS LITERATUR TENTANG PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI DAN KINERJA PERUSAHAAN DI INDONESIA Ridwan, Isnaini
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 review the literature from 26 scientific articles that examine the influence of Good Corporate Governance (GCG) mechanisms on company value and performance in Indonesia. GCG variables that are often analyzed include managerial ownership, institutional ownership, the existence of an independent board of commissioners, board of directors, and audit committee. Several studies also include moderator variables such as audit quality and mediating variables such as earnings management and financial performance (ROA). The majority of articles use multiple linear regression methods with purposive sampling techniques. The results of this review indicate that the impact of GCG on company value and performance is still diverse and inconsistent. However, institutional ownership and profitability variables more often show a significant positive influence on increasing company value. This study recommends the need for standardization of GCG indicators and encourages further research with a more comprehensive quantitative approach and considering the influence of other external factors.
ANALISIS PENERAPAN ISAK 35 PADA PANTI ASUHAN DORKAS Sembiring, Andry
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 greatly assess how much Dorkas Orphanage follows the Financial Accounting Standards (ISAK) 35 in preparing its financial statements. As a non-profit organization, the orphanage has more difficulty in providing consistent, clear and responsible financial statements. In this study, a case study method and data collection through interviews, observations and documentation of the orphanage’s administration are used. According to the research findings, lack of understanding of the accounting standards and lack of training are the major participations for the implementation of ISAK 35. Therefore, to improve accounting expertise and external support so that the orphanage can produce financial statements that meet the standards and increase public confidence are required.

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