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Published by Politeknik Negeri Padang
ISSN : 18583687     EISSN : 26571080     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Akuntansi dan Manajemen merupakan jurnal ilmiah berkala yang terbit 2 kali dalam 1 tahun (Juni dan Desember). Jurnal ini memuat artikel ilmiah dengan topik-topik di bidang akuntansi dan manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 177 Documents
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Professional Judgment Auditor dalam Menentukan Kecukupan Bukti Audit atas Akun Pendapatan Pada KAP SS Rosyidah, Alim Matur; Wijaya, Raden Muhammad Syah Arief Atmaja
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.352

Abstract

This study aims to obtain empirical evidence regarding the application of professional judgment by auditors in assessing the sufficiency of audit evidence on revenue accounts to prevent the risk of material misstatement. This study uses a qualitative approach with a case study at KAP SS. Data was collected through semi-structured interviews with two auditors. The results of the study indicate that revenue accounts have a high risk of misstatement, thus requiring the application of careful judgment. Auditors consider various factors in determining the sufficiency of evidence, such as materiality level, audit risk, economic conditions, as well as the size and characteristics of transactions. The audit procedures used include substantive testing and control testing with adjustments to procedures based on identified risks. The application of professional judgment is also reinforced through a system of supervision and collaboration among auditors. This study emphasizes that professional judgment plays an important role in making appropriate audit decisions, maintaining the integrity of financial statements, and ensuring that the evidence obtained is sufficient, relevant, and reliable in supporting the auditor's opinion.
Analisis Pengaruh Gaya Hidup Digital, Kepercayaan, dan Promosi terhadap Keputusan Mahasiswa Politeknik Negeri Padang dalam Menggunakan ShopeePay Harjimen, Saskia; Afni, Zalida; Ulfa Nely, Meri
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.356

Abstract

This study aims to analyze the influence of digital lifestyle, trust, and promotion on the decision of Padang State Polytechnic students to use ShopeePay. The development of digital technology has changed people's transaction patterns, including students who now widely use digital wallets such as ShopeePay. However, there has been a decline in usage, so it is necessary to study the factors that influence the decision to use. This study used a quantitative approach with an associative design. Data were collected through an online questionnaire from 150 active students selected by purposive sampling. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS software. The results showed that digital lifestyle and trust had a positive and significant influence on the decision to use ShopeePay, while promotion had no significant influence. The results of this study indicate that the decision to use ShopeePay is more influenced by the suitability of digital lifestyle and the level of trust in the system, rather than by promotional factors. This confirms that students prioritize aspects of convenience, habit, and trust in using digital wallet services compared to temporary promotional benefits
Pengaruh Pengungkapan Islamic Social Reporting, Kinerja Indeks Maqashid Syariah, Pertumbuhan Perusahaan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Devega, Lidya; Fauzi, Nurul; Ihsan, Hidayatul; Rafi, Muhammad; Haslina, Welsi
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.364

Abstract

This research aims to examine and assess the influence of Islamic Social Reporting (ISR) disclosure, maqashid shariah index performance, company growth, and firm size on the firm value of Sharia Commercial Banks (BUS) listed under the Financial Services Authority (Otoritas Jasa Keuangan/OJK) throughout the 2019–2024 period. Employing a quantitative approach with purposive sampling, the study collected 35 observational data points from 7 BUS. The dependent variable, firm value, was measured using the Economic Value Added (EVA) indicator. Data were analyzed using multiple linear regression techniques with the Statistical Product and Service Solutions (SPSS) version 29 software. The findings reveal that, individually, ISR disclosure and maqashid shariah index performance significantly influence firm value, whereas company growth and firm size show no significant impact. Nonetheless, when examined simultaneously, ISR disclosure, maqashid shariah index performance, company growth, and firm size collectively exert a significant influence on firm value among Sharia Commercial Banks registered with the OJK.
Pengaruh Likuiditas, Sales Growth, dan Ukuran Perusahaan terhadap Financial Distress (Studi pada Perusahaan Tekstil dan Garmen yang Terdaftar di BEI Periode 2020-2024) Rika Alfiana; Ratrikasari, Sylvi Rezika; Utari, Tesa Amelia Dwi; Cahyaningdyah, Permatasari
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.369

Abstract

Pada studi ini, fokus utama dari hasil penelitian yaitu untuk mengetahui bagaimana likuiditas, pertumbuhan penjualan, dan ukuran perusahaan mempengaruhi risiko financial distress pada perusahaan tekstil dan pakaian yang listing di Bursa Efek Indonesia untuk periode 2021-2024. Pendekatan kuantitatif digunakan berdasarkan data sekunder yang diambil dari laporan keuangan tahunan entitas. Pengambilan sampel secara purposive digunakan dalam menentukan sampel. Analisis meliputi deskripsi statistik, model regresi logistik biner, dan koefisien determinasi. Kondisi financial distress diproksikan dengan model Fulmer (H-Score). Temuan empiris menunjukkan bahwa kemungkinan terjadinya kesulitan keuangan tidak dipengaruhi secara signifikan oleh likuiditas, pertumbuhan penjualan, dan ukuran perusahaan. Artinya, kemampuan entitas untuk memenuhi kewajiban jangka pendek, perubahan dalam penjualan, atau jumlah aset yang dimiliki tidak menentukan kerentanan entitas terhadap kondisi tersebut. Oleh karena itu, hasil ini memperkuat bahwa munculnya kesulitan keuangan mungkin dipengaruhi oleh faktor lain yang tidak diuji dalam studi ini.
Pengaruh Literasi Keuangan Digital dan Kemudahan Sistem QRIS Terhadap Pendapatan UMKM di Kota Madiun Hasna, Lathifah; Kusherawati, Lidia
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.372

Abstract

Tujuan penelitian ini adalah untuk mengkaji bagaimana pendapatan UMKM di Kota Madiun terdampak oleh literasi keuangan digital dan seberapa mudah penggunaan sistem QRIS. Sistem pembayaran online yang cepat, mudah, dan aman seperti QRIS semakin populer di kalangan pelaku usaha mikro, kecil, dan menengah (UMKM) seiring dengan kemajuan teknologi keuangan. Namun kemampuan pelaku usaha dalam memahami dan mengelola layanan keuangan digital sangat mempengaruhi tingkat adopsi teknologi ini. Tim peneliti menggunakan pendekatan kuantitatif dengan mensurvei 99 pelaku UMKM pengguna QRIS di sektor perdagangan. Beberapa uji regresi linier, uji reliabilitas dan validitas, serta koefisien determinasi digunakan untuk menganalisis data. Ditemukan adanya dampak positif namun tidak signifikan secara statistik dari literasi keuangan digital terhadap pendapatan UMKM. Kemudahan penggunaan sistem QRIS juga memiliki dampak positif yang serupa, namun dampaknya dapat diabaikan. Pada saat yang sama, tidak ada satu pun variabel yang dapat menyebabkan lebih dari 1,11–3,1 persen keragaman pendapatan UMKM; sisanya dipengaruhi oleh faktor-faktor yang tidak tercakup dalam penelitian ini. Hasil seperti ini menunjukkan bahwa faktor-faktor seperti kualitas produk, taktik pemasaran, dan perilaku konsumen memiliki dampak yang lebih besar terhadap pertumbuhan pendapatan usaha mikro, kecil, dan menengah (UMKM) dibandingkan faktor-faktor seperti literasi keuangan dan kenyamanan sistem pembayaran digital.
Tinjauan Sistematik tentang Teknologi Digital dalam Akuntansi Sektor Publik Muslimah; Ulya, Kaela Najwa Himatul; Aji, Gunawan
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.373

Abstract

Digital transformation has rapidly reshaped the landscape of public sector accounting, yet a comprehensive understanding of its impact remains limited. This study aims to conduct a Systematic Literature Review (SLR) on the implementation of digital technologies in public sector accounting practices. Utilizing the PRISMA protocol, this review analyzes 25 academic articles sourced from Google Scholar, published between 2021 and 2025. Selection criteria included peer-reviewed status, topical relevance, and focus on technologies such as Artificial Intelligence, Blockchain, IoT, and e-budgeting. Findings reveal that digitalization enhances efficiency, transparency, and accountability through faster data processing and automation of internal controls. However, challenges such as digital infrastructure gaps, low digital literacy, and cybersecurity concerns persist. This study contributes by synthesizing a thematic framework outlining key trends and research gaps, offering strategic guidance for policymakers and educators in developing digitally integrated governance and curriculum models. Its practical implications include the need for human resource upskilling, robust digital auditing mechanisms, and quantitative evaluations of technology's impact on public financial management.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Sektor Consumer Non-Cyclical di Bursa Efek Indonesia (2020–2024) Handayani Z, Desi; Hayati, Triana Nurul; Rissi, Dita Maretha
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.374

Abstract

This study examines the effect of related party transaction, inventory intensity, fixed asset intensity, and independent commissioners on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with firm size and leverage as control variables. Tax avoidance is measured using the Effective Tax Rate (ETR) as a proxy. The study employs a quantitative approach through multiple regression analysis using SPSS Statistics 31 and secondary data obtained from audited annual financial statements. The sample was determined using purposive sampling, resulting in 27 companies observed over five years. The results indicate that related party transaction and inventory intensity significantly affect tax avoidance, while fixed asset intensity and independent commissioners have no significant effect. Simultaneously, all independent variables together with firm size and leverage significantly influence tax avoidance. This study provides theoretical contributions to the accounting literature, particularly in taxation related to tax avoidance, and practical implications as a reference for stakeholders and policymakers in enhancing the effectiveness of tax regulations.

Page 18 of 18 | Total Record : 177

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