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Jurnal Cakrawala Akuntansi
Published by Universitas Jambi
ISSN : 19794851     EISSN : 31231918     DOI : https://doi.org/10.22437/jca.
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
As a means of informing diverse research perspectives, Jurnal Cakrawala Akuntansi welcomes authors from various institutional backgrounds. We are committed to publishing high-quality studies that utilize relevant methods and approaches to explore the Indonesian economy and business context. While the journal accepts broad research within economics and business, our primary focus encompasses specific and critical disciplines in accounting, including: Financial Accounting and Reporting Management Accounting and Decision Making Audit and Assurance Services Public Sector and Government Accounting Behavior in Accounting and Finance Forensic Accounting and Financial Investigation Methodologies Used in Research in Accounting Innovation and Technology in Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 49 Documents
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The Influence of SISKEUDES, Internal Control System on Village Fund Accountability in Danau Kerinci Barat District, Kerinci Regency, Jambi Province Safira, Siska; Sam, Iskandar; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.47170

Abstract

This research aims to determine the influence of the Village Financial System and Internal Control System on the accountability of village fund management in West Lake Kerinci District, Kerinci Regency, Jambi Province. This research involved all villages in West Lake Kerinci District, Kerinci Regency, Jambi Province, totalling 14 villages. This research has 2 independent variables, namely the Village Financial System and Internal Control System, and 1 dependent variable, namely Village Fund Management Accountability. The population and sample in this study were 16 villages with a total of 56 respondents. The data used were primary and secondary data. Data collection techniques through distributing questionnaires. The tests used are data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. Based on the results of tests carried out on all data obtained from 14 villages in West Lake Kerinci District, it can be concluded that the Village Financial System and Internal Control System significantly influence the accountability of village fund management in West Lake Kerinci District, Kerinci Regency, Jambi Province.
Influence of The Effectiveness of Hotel Tax, Restaurant Tax and Entertainment Tax Revenue on The Effectiveness of Local Revenue with Economic Growth As A Moderating Variable (Empirical Study on Districts/Cities in Jambi Province for the Period 2017-2023) Samila, Putri; Sam, Iskandar; Safelia, Nela
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.47196

Abstract

This study aims to determine the effect of the effectiveness of hotel tax, restaurant tax, and entertainment tax revenues on the effectiveness of local revenue (PAD) collection, with economic growth as a moderating variable in the Regencies/Cities of Jambi Province for the period 2017–2023. This study is a quantitative research using secondary data. The population in this study consists of Regencies/Cities in Jambi Province for the period 2017–2023. The sampling technique used is saturated sampling. A total of 77 data samples were examined in this study. Data analysis was conducted using multiple linear regression analysis and Moderating Regression Analysis (MRA), with IBM SPSS Version 29 as the analytical tool. The results of the study show that (1) the effectiveness of hotel tax revenue has no significant effect on the effectiveness of local revenue collection. (2) The effectiveness of restaurant tax revenue has a significant effect on the effectiveness of local revenue collection. (3) The effectiveness of entertainment tax revenue has no significant effect on the effectiveness of local revenue collection. (4) Economic growth is not able to moderate the effect of the effectiveness of hotel tax revenue on the effectiveness of local revenue collection. (5) Economic growth is not able to moderate the effect of the effectiveness of restaurant tax revenue on the effectiveness of local revenue collection. (6) Economic growth is not able to moderate the effect of the effectiveness of entertainment tax revenue on the effectiveness of local revenue collection.
IMPLEMENTATION OF ACTIVITY-BASED COSTING IN DETERMINING INPATIENT RATES AT RSUD RADEN MATTAHER JAMBI Patmalarsih, Abdila Rungki; Yudi, Yudi; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.47764

Abstract

The Activity-Based Costing (ABC) approach is a more sophisticated and accurate solution for tracing the source of costs. This study aims to provide empirical contributions regarding the relevance of applying ABC in determining more accurate inpatient rates at RSUD Raden Mattaher Jambi. Using a descriptive qualitative approach and case studies, this research explores how the application of ABC principles can improve cost allocation transparency, operational efficiency, and assist managerial decision-making. The findings indicate an overcost of 30% for the VIP class and 28% for the VVIP class, while the I, II, and III classes experienced undercosts of 6%, 38%, and 88%, respectively. The current inpatient rates applied by the hospital are Rp 1,187,803 for the VVIP class, Rp 807,683 (VIP), Rp 638,666 (Class I), Rp 551,901 (Class II), and Rp 469,900 (Class III). Therefore, the researchers hope that RSUD Raden Mattaher Jambi can process the costs incurred by the hospital and record the latest data on facilities and infrastructure in greater detail, ensuring that all information aligns with on-site conditions to identify areas of waste, improve efficiency, and optimize resource management in response to market dynamics and the evolving needs of patients.
THE ROLE OF BUDGET PLANNING, SIPD, AND HUMAN RESOURCE COMPETENCE IN ENHANCING FINANCIAL PERFORMANCE: EVIDENCE FROM A PROVINCIAL GOVERNMENT AGENCY Sari, Istiana Dwi; Sam, Iskandar; Olimsar, Fredy
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.48181

Abstract

This research examines the influence of budget planning, the Regional Government Information System (SIPD), and human resource competence on the financial performance of the Regional Agency for Financial and Revenue Management (BPKPD) in Jambi Province. The research is motivated by variations in revenue realization and operational expenditure efficiency observed between 2021 and 2023. A quantitative survey method was employed, with data collected from 10 respondents across six technical divisions. Financial performance was measured using indicators related to budget realization, expenditure efficiency, and compliance with financial management procedures. The data were analyzed using multiple linear regression with SPSS 27. The results indicate that budget planning, SIPD implementation, and human resource competence have a positive and significant effect on financial performance, both individually and explain more than half of the variation in financial performance. These findings provide empirical evidence that effective planning, adequate use of information systems, and competent human resources are important factors in improving financial performance within provincial government agencies.
THE EFFECT OF PROFITABILITY, LIQUIDITY, FIRM SIZE AND ASSET STRUCTURE ON CAPITAL STRUCTURE Yulianti, Melly Maragretha; Friyani, Rita; Tiswiyanti, Wiwik
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.48517

Abstract

Capital structure is a critical financial decision, particularly for mining companies characterized by high capital requirements and high business risk. Inconsistent findings in prior studies regarding the determinants of capital structure highlight the need for further research. This study examines the effects of profitability, liquidity, firm size, and asset structure on the capital structure of mining companies listed on Indonesia Stock Exchange during 2019-2023. The sample was selected using purposive sampling based on criteria including mining companies listed, publishing annual financial statements, and reporting profits. Based on these criteria, 25 companies were selected with an observation period of five years, resulting in a total of 125 observations. The analytical methods applied include multiple linear regression and descriptive analysis, using SPSS version 27, the primary statistical tool. The results indicate that profitability, liquidity, and asset structure have a significant negative effect on capital structure, while firm size does not. This study finds that the financing decisions of mining companies are broadly consistent with the pecking order theory, particularly with respect to profitability and liquidity. The negative effect of asset structure reflects the capital-intensive and high-risk characteristics of the mining industry, especially during 2019-2023, which includes the COVID-19 pandemic and heightened global economic volatility, leading firms to adopt more cautious debt policies. In addition, these findings contribute to practical guidance for management in determining optimal financing policies and assists investors in evaluating risks and investment decisions.
THE EFFECT OF THE SISKEUDES AND HUMAN RESOURCE COMPETENCY ON THE TRANSPARENCY OF THE VILLAGE GOVERNMENT BUDGET IN THE BATANG ASAM DISTRICT, TANJABAR REGENCY, JAMBI PROVINCE Febriani, Ananda Fitri; Sam, Iskandar; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.48617

Abstract

Transparency in the management of village government budgets is an important aspect of good governance and public accountability in the management of village funds. The use of the Village Financial System (SISKEUDES) and the Competence of Village Human Resource are expected to support transparent financial management at the village level. This study aims to analyse the influence of SISKEUDES and Human Resource Competence on the transparency of village government budgets in Batang Asam Regency, Tanjung Jabung Barat Regency, Jambi Province. This study uses a quantitative approach with primary data collected through questionnaires distributed to village government officials. The research population included all villages in Batang Asam Regency, with a total sample of 88 respondents from 11 villages. The data were analyzed using multiple linear regression analysis, supported by data quality test and classical assumption test. The result showed that SISKEUDES and Human Resource Competencies together had a significant effect on budget transparency. Partially, SISKEUDES has a positive and significant effect, while Human Resource Competence does not have a significant effect. This study contributes to improving the understanding of technology supported village financial management in rural Indonesia and provides practical recommendations for policymakers to strengthen transparency in village financial management.
OIL AND GAS REVENUE ACCOUNTING TREATMENT AND COMPLIANCE: SYSTEMATIC REVIEW OF UPSTREAM COMPANY PRACTICES Meila, Al Ahda Nafasya; Namira, Putri Rahma; Destari, Ryanti; Henda Safitri, Rika; Wahyudi, Tertiarto; Hamzah, Ruth Samantha
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.49577

Abstract

The upstream oil and gas sector faces escalating complexity in revenue accounting treatment due to evolving international standards (PSAK 64/IFRS 15), substantial capital investments, reserve uncertainty, and intensifying climate-related asset valuation challenges, yet systematic evidence on implementation practices and compliance effectiveness across diverse institutional contexts remains fragmented. This study aims to comprehensively analyze revenue accounting treatment practices, evaluate compliance levels with financial accounting standards, map implementation challenges, and identify critical research gaps in upstream oil and gas companies through systematic literature review methodology. Following the PRISMA protocol, this research systematically searched four major academic databases Scopus, Web of Science, ProQuest, and ScienceDirect using predefined keywords, ultimately selecting 10 high-quality studies published between 2021-2025. The findings reveal that proper revenue accounting treatment is critical given the substantial global revenue magnitude and concentrated profit distribution patterns. Implementation of industry-specific accounting standards significantly enhances capital allocation efficiency, reduces information asymmetry, and positively impacts performance metrics. However, critical implementation challenges persist in three areas: absence of unified decommissioning accounting standards, inadequate frameworks for stranded asset valuation amid potential US$13-17 trillion devaluations, and insufficient transparency mechanisms for profit distribution reporting. This study contributes by providing systematic evidence synthesis across diverse geographical contexts, identifying prioritized research gaps in asset valuation frameworks and decommissioning standards, and offering actionable recommendations for standard setters to develop industry-specific guidance, regulators to strengthen enforcement mechanisms, and academics to pursue longitudinal comparative research examining climate risk integration in financial reporting practices.
THE EFFECT OF CAPITAL STRUCTURE AND COMPANY SIZE ON PROFITABILITY WITH OPERATIONAL EFFICIENCY AS AN INTERVENING VARIABLE CASE STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX 2020-2023 Ikhlas, Prabu; Rahayu, Sri; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.49618

Abstract

By positioning operational efficiency as an intermediary lens, this study examines the profitability resulting from capital structure and firm size. This research focuses on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Capital structure is measured using the Debt-to-Equity Ratio (DER), company size is measured by the natural logarithm of total assets, operational efficiency is proxied by the Operating Expenses to Operating Income (BOPO) ratio, and profitability is measured by Return on Assets (ROA). The research method used is a quantitative approach with path analysis. A purposive sampling technique resulted in 78 companies as the research sample, resulting in 234 observations during the observation period. Data processing was performed using software version 25. Theoretically, this study contributes to the development of corporate finance literature by broadening understanding of the role of operational efficiency as a mediating variable in the relationship between capital structure, firm size, and profitability in the property and real estate sector in Indonesia. The results of the study indicate that firm size has a positive effect on operational efficiency, while capital structure has a negative effect. Firm size also has a positive effect on profitability, while capital structure has a negative effect on profitability. However, operational efficiency has not been shown to mediate the relationship between capital structure and profitability or between firm size and profitability.
RESEARCH TRENDS IN CREATIVE ACCOUNTING AND EARNINGS MANAGEMENT: A GLOBAL BIBLIOMETRIC ANALYSIS (1996–2025) Sartika, Dewi; Rahmi, Fitria; Mulyani, Fitrah; Dahar, Reni
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.52477

Abstract

In modern accounting literature, creative accounting and earnings management have attracted growing attention due to their significant implications for the credibility and reliability of financial statements. This study systematically examines global research trends on these phenomena using a bibliometric approach based on 46 Scopus-indexed articles published between 1996 and 2025. By employing VOSviewer and Biblioshiny, the analysis maps publication performance as well as the intellectual, conceptual, and collaborative structures of the field. The results indicate that research on creative accounting and earnings management is predominantly driven by contributions from the United States, the United Kingdom, and Spain, with leading institutional output from the University of Salamanca. Co-citation, co-authorship, and keyword co-occurrence analyses identify three dominant thematic domains: governance and ethics, financial behaviour and accrual manipulation, and institutional context and earnings quality. The novelty of this study lies in integrating creative accounting and earnings management within a single bibliometric framework, providing a holistic perspective on how these closely related topics intersect with emerging issues such as ESG disclosure, sustainability reporting, and digital-based financial transparency. The findings reveal an intellectual shift from a predominantly technical focus on earnings manipulation toward a broader, multidisciplinary perspective that incorporates corporate governance, ethical considerations, and sustainability. The results offer theoretical implications by extending the relevance of agency, legitimacy, and stakeholder theories in contemporary financial reporting ethics, and practical implications for regulators, auditors, and policymakers aiming to enhance transparency, cross-country collaboration, and sustainability-oriented governance mechanisms.

Page 5 of 5 | Total Record : 49

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