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Jurnal Akuntansi
Published by Universitas Pattimura
ISSN : 20894333     EISSN : 30465877     DOI : https://doi.org/10.30598/jak.11.1.2025
Core Subject : Economy, Science, Social,
Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi dikelola secara profesional dan diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis didedikasikan untuk menggali dan menyebarluaskan isu dan perkembangan terkini penelitian akuntansi kepada sivitas akademika dan komunitas profesional, praktisi, mahasiswa dan pihak berkepentingan lainnya melalui publikasi. Jurnal Akuntansi adalah jurnal yang menerbitkan artikel tentang penelitian akuntansi dalam berbagai topik tentang akuntansi keuangan, akuntansi manajemen, sektor publik, perpajakan, perbankan dan keuangan, sistem akuntansi dan informasi, pasar modal, manajemen perusahaan, akuntansi internasional, akuntansi sosial dan lingkungan, akuntansi Islam dan pendidikan akuntansi. Jurnal Akuntansi menerbitkan paper secara berkala 2 (dua) kali setahun yaitu pada bulan Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 52 Documents
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PENGARUH SISTEM PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK DI KOTA AMBON) Saiselar, Stenly Rival; Atarwaman, Rita J. D.; Usmany, Alfrin Ernest Marthen
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.21-39

Abstract

This research aims to empirically test the influence of the internal control system, Whistleblowing System and Good corporate governance on fraud prevention, as well as test whether individual morality is able to moderate the internal control system, Whistleblowing System and Good corporate governance on fraud prevention. The sample in this study was 37 bank employees at Bank BRI, BTN, Mandiri and BPD Maluku. The sampling technique uses Pruposive Sampling by determining samples based on certain criteria. Data analysis techniques use SPSS 23 software. The research results show that the internal control system, Whistleblowing System and Good corporate governance have no effect on fraud prevention. while individual morality is able to moderate the influence of the internal control system, Whistleblowing System and Good corporate governance on fraud prevention.
INTERPRETASI PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PSAK 16 PADA BPJS KETENAGAKERJAAN TAHUN 2023 Islamiyah, Anisa; Nufaisa, Nufaisa
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.40-47

Abstract

Fixed assets are one of the important elements in the financial statements because they support the organization's operations. PSAK 16 regulates the recognition, measurement, depreciation, and reporting of fixed assets to make the financial statements transparent and reliable. BPJS Ketenagakerjaan as a public legal entity manages fixed assets such as investment property, buildings, and office equipment that play a strategic role in providing services to the community. This study aims to evaluate the application of fixed asset accounting in BPJS Ketenagakerjaan in 2023 based on PSAK 16. This research uses a descriptive qualitative approach with a comparative method. The research population is the financial statements of BPJS Ketenagakerjaan in 2023 with samples in the form of data related to fixed assets. The results showed that the grouping of fixed assets and depreciation using the straight-line method were in accordance with PSAK 16. However, in the recognition of fixed asset acquisition costs, BPJS Ketenagakerjaan has not fully capitalized related costs such as transportation and installation which can affect the accuracy of financial statements. Overall, the implementation of PSAK 16 in BPJS Ketenagakerjaan is good, but further evaluation is needed to improve accountability and transparency.
PENGARUH MOTIVASI, PARENTAL INFLUENCE, DAN PENGETAHUAN ARTIFICIAL INTELLIGENCE TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KARIER SEBAGAI AKUNTAN PUBLIK (STUDI KASUS: MAHASISWA AKUNTANSI PERGURUAN TINGGI DI KOTA BENGKALIS) Santia, Eni; Rosmida, Rosmida
Jurnal Akuntansi Vol 11 No 1 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.1.1-14

Abstract

This study aims to analyze the influence of motivation, parental influence, and knowledge of Artificial Intelligence (AI) on accounting students' interest in choosing a career as a public accountant at a college in Bengkalis Regency. The approach used is quantitative with data collection through questionnaires distributed to 132 7th semester accounting students from Bengkalis State Polytechnic, STIE, and STAIN using purposive sampling techniques. The results showed that motivation did not have a significant effect on student interest, with a t-count value of 1.389 which was smaller than the t-table of 1.657 and a significance of 0.167 (> 0.05). Parental influence has a positive and significant effect on student interest, with a t-count value of 8.098 (> t-table 1.657) and a significance of 0.000 (< 0.05). Knowledge of AI did not have a significant effect with a t-count value of 0.733 and a significance of 0.465 (> 0.05). Simultaneously, the three factors have a significant effect on student interest with an F-count value of 35.776 and a significance of 0.000 (<0.05). This finding provides insight to educators and policy makers to pay attention to the role of parental influence in students' career decisions. This study also provides new contributions in understanding the factors that influence students' interest in choosing a career as a public accountant.
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN DAERAH PEMERINTAH PROVINSI MALUKU Tuasikal, Mundawansa; Latuamury, Jabida
Jurnal Akuntansi Vol 11 No 1 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.1.27-48

Abstract

This study aims to assess the financial performance of the Provincial Government of Maluku by analyzing key financial ratios from 2019 to 2023, including regional financial independence, revenue effectiveness, budget efficiency, expenditure harmony, and fiscal growth. As a province characterized by insular geography and high dependence on central government transfers, Maluku presents unique fiscal challenges. The study employs a descriptive quantitative approach using annual data from the Regional Budget Realization Reports. The novelty of this research lies in its comprehensive evaluation of fiscal dynamics in a remote island region, contrasting with prior studies that mainly focus on mainland areas. The results indicate that the financial independence ratio consistently falls into the "very low" category, reflecting the persistent reliance on intergovernmental transfers. However, the effectiveness ratio of local revenue collection has improved significantly since 2020, indicating enhanced administrative capacity. Efficiency in budget implementation fluctuated, with fiscal deficits recorded in 2020 and 2022. Expenditure composition analysis reveals an increasing dominance of operational expenses, reaching nearly 80% in 2023, which limits fiscal space for capital investment. Despite stable capital expenditure ratios, they remain below the ideal threshold for infrastructure development. Growth indicators for both revenue and expenditure display inconsistency, raising concerns over fiscal sustainability. The study concludes that financial performance in Maluku remains constrained by structural dependence and expenditure imbalances. It recommends future research to incorporate qualitative assessments of fiscal policy implementation and explore strategies for improving regional revenue generation in archipelagic provinces.
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2020-2022) Palijama, Febiyanti; Usmany, Alfrin Ernest Marthen
Jurnal Akuntansi Vol 11 No 1 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.1.49-58

Abstract

The company's financial performance is one of the factors that can be used to see the company's condition in a certain period in generating profits. The ratio used to measure financial performance is Return On Asset (ROA). This study aims to empirically examine the effect of capital structure, liquidity and company size on the financial performance of Telecommunication subsector companies listed on the IDX in 2020-2022. This research uses quantitative methods using secondary data. The population used is all telecommunication subsector companies listed on the IDX in 2020-2022 totaling 21 companies with 63 samples. The results of this study indicate that capital structure has a negative effect on financial performance, liquidity has no effect on financial performance, and company size has a positive effect on financial performance.
DARI WALL STREET KE BLOCKCHAIN: MENELUSURI EFISIENSI PASAR DENGAN MULTIFRAKTAL Mahyudin, Roja Putera; Vitria, Aida
Jurnal Akuntansi Vol 11 No 1 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.1.15-26

Abstract

This study aims to examine market efficiency across two major asset classes, stock indices and cryptocurrencies, using the Multifractal Detrended Fluctuation Analysis (MFDFA) method. The research analyzes stock indices such as the S&P 500, NASDAQ Composite, Dow Jones, NYSE, FTSE 100, Shenzhen, and Hang Seng, as well as major cryptocurrencies including Bitcoin (BTC), Ethereum (ETH), Tether (USDT), USD Coin, and XRP. By evaluating the multifractal characteristics of each asset, the study assesses the extent to which these markets conform to the Efficient Market Hypothesis (EMH). The findings suggest that stock indices tend to exhibit monofractal behavior, reflecting a higher degree of informational efficiency. In contrast, cryptocurrencies display pronounced multifractal patterns, indicating a significant level of inefficiency, likely driven by extreme volatility, immature market structures, and the influence of sentiment and external shocks. This study makes an important contribution to understanding the behavioral differences between traditional and digital markets and offers practical implications for investors in terms of diversification strategies and risk management.
PENGARUH FINANCIAL LITERACY DAN FINANCIAL ATTITUDE TERHADAP PERILAKU KONSUMTIF MAHASISWA (STUDI KASUS PADA MAHASISWA FEB UNIVERSITAS PATTIMURA) Kiat, Syifa Afrillia; Soepriadi, Dewi Nidia
Jurnal Akuntansi Vol 11 No 1 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.1.59-78

Abstract

This study aims to determine the effect of Financial Literacy and Financial Attitude on Consumptive Behavior. This study used quantitative research methods by distributing questionnaires. The sampling technique in this study used a saturated sample technique. The population and sample were all students of the Faculty of Economics and Business, Department of Accounting, Class of 2020, totaling 150 respondents. The results of this study are, Financial Literacy has no significant effect on consumptive behavior while Financial Attitude has a negative and significant effect on consumptive behavior.
EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECURANGAN AKUNTANSI Damarjanan, Marsel Joi; Lewaru, Trisna Sari; Gainau, Paskanova Christi
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.87-108

Abstract

Purpose: to determine the effectiveness of internal control, compliance with accounting rules, and unethical behavior on accounting fraud at RSUD Dr. M. Haulussy Ambon. Methodology/approach: This research uses a quantitative method with questionnaires as the primary source of data. The population in this study is all department heads at RSUD Dr. M. Haulussy Ambon. The purposive sampling technique is used to select samples with specific criteria, namely employees in the Finance and Fund Mobilization Department, the Sub-Verification and Accounting Department, and the Public Relations Officer, with a total of 38 respondents. The data analysis method used in this study is multiple linear regression analysis using SPSS 26. Findings: The results of this study indicate that the effectiveness of internal control and unethical behavior do not influence accounting fraud at RSUD Dr. M. Haulussy Ambon. However, compliance with accounting rules influences accounting fraud. Practical implications: Originality/value: RSUD Dr. Haulussy Ambon can focus more on their internal control to improve the awareness regarding obedience to the accounting regulation. Additionally, the hospital should give the punishment for the employee who made the unethical action.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBAYARAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA UPTD PPD SAMSAT MANADO Rumenser, Peggy; Tigauw, Griffen
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.79-86

Abstract

This study aims to analyze the accounting information system at the Regional Revenue Agency of North Sulawesi Province, UPTD PPD Samsat Manado, to evaluate its conformity with good accounting information principles. This descriptive qualitative research uses in-depth interviews, observation, and documentation to obtain valid and comprehensive data. The research findings indicate several systemic obstacles. In the online payment system, the identified issues include network disruptions, limited features, and suboptimal data integration. Meanwhile, the offline payment system faces potential delays in recording, long queues, and a risk of fraud or manipulation in direct transactions. Furthermore, the data backup system for the Samsat database is not yet optimal, which risks hindering services during technical disruptions. These obstacles hinder the achievement of transparency, accuracy, and effectiveness in motor vehicle tax collection. Despite these issues, the accounting information system implemented by the Regional Revenue Agency generally operates in accordance with accounting principles and regional financial administration procedures. The system encompasses the processes of recording, processing, and reporting local tax revenue, supported by applications such as SIMDA or SIPD. Therefore, a comprehensive evaluation of the accounting information system is crucial for improving service quality and taxpayer compliance.
PENGARUH LABA AKUNTANSI DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 – 2023) Mewengkang, Renato; Tobing, Cory
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.109-122

Abstract

The capital market serves as a platform for people to invest in financial instruments such as stocks. Stock returns attract investors. While accounting profit and operating cash flow theoretically influence stock returns, in practice, there is an inconsistency between this theory and the company's financial statements. The purpose of this study was to examine the effect of accounting profit and operating cash flow on stock returns in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data source used was secondary data, namely the companies' annual financial reports. A sample of 11 companies was used, with a total of 55 data points. The analytical methods employed were classical assumption testing, multiple linear regression, and hypothesis testing. The results showed that accounting profit had a significant partial effect on stock returns (b = 0,141; r = 0,000). Operating cash flow had no significant partial effect on stock returns (b =0,000; r = 0,860). Simultaneously, accounting profit and operating cash flow significantly influence stock returns (F-hit =7,511; r = 0,001).

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