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INDONESIA
Jurnal Kendali Akuntansi
Published by International Forum of Researchers and Lecturers
ISSN : 29864399     EISSN : 29863244     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Kendali Akuntansi, adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh International Forum of Researchers and Lecturers. Jurnal ini menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai bidang Ilmu Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli dan Oktober. Berikut adalah ruang lingkup Jurnal Akuntan Publik Yaitu: 1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 201 Documents
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Pengaruh Corporate Governance dan Cross-listing terhadap Kualitas Pengungkapan ESG: Studi pada Perusahaan Sektor Energi dan Bahan Baku yang Terdaftar di BEI 2019-2023
Jurnal Kendali Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v3i2.4995

Abstract

Corporate Governance and Cross-listing are considered crucial factors in promoting corporate transparency and accountability, particularly in sustainability reporting based on Environmental, Social, and Governance (ESG) standards. A strong governance structure is believed to enhance the quality of ESG disclosure, while Cross-listing serves as an external pressure that reinforces a company's commitment to global reporting standards. This study aims to examine the influence of board size, board independence, institutional ownership, audit committee size, and Cross-listing status on the quality of ESG disclosure. The research focuses on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, using ESG data sourced from Bloomberg. The sample consists of 18 companies with a total of 73 observations selected through purposive sampling. Hypotheses were tested using multiple linear regression analysis. The results show that board size, board independence, institutional ownership, and Cross-listing have a positive and significant effect on the quality of ESG disclosure. Conversely, audit committee size has a negative and significant effect. These findings indicate that both internal pressure through governance mechanisms and external pressure through Cross-listing on foreign exchanges play an important role in driving the quality of corporate ESG disclosure.
Analisis Kinerja Keuangan dan Praktik Tax Avoidance di Perusahaan Start-Up dan Perusahaan Established yang Terdaftar di Bursa Efek Indonesia
Jurnal Kendali Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v3i2.5003

Abstract

This study aims to examine the effect of financial performance on tax avoidance in start-up and established technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Financial performance in this study is proxied by Return on Assets (ROA) and Debt to Equity Ratio (DER), while tax avoidance is proxied by Effective Tax Rate (ETR). This study uses a quantitative method with a comparative approach. The sampling technique used is purposive sampling. Data analysis was carried out using the Mann-Whitney U test and multiple linear regression using the SPSS application. The results of the study indicate that the financial performance of established companies is better than start-up companies, but there is no difference in tax avoidance in established and start-up companies. The results of this study prove that financial performance does not have a significant effect on tax avoidance. This study is expected to contribute to investors, academics, and policy makers in understanding the relationship between financial performance and tax avoidance in start-up and established companies.
Penggunaan HPAI Sales Integrated Sistem (HSIS) untuk Pencatatan Transaksi Sederhana pada BC Halalmart HNI Sidoarjo 2
Jurnal Kendali Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v3i2.5020

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi dan efektivitas penggunaan HPAI Sales Integrated Sistem (HSIS) dalam pencatatan transaksi sederhana pada Business Center (BC) Halalmart HNI Sidoarjo 2. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, mengumpulkan data melalui observasi langsung, wawancara semi-terstruktur dengan pengelola dan staf, serta analisis dokumen terkait penggunaan HSIS. Hasil penelitian menunjukkan bahwa implementasi HSIS memberikan dampak positif signifikan dalam meningkatkan efisiensi operasional, akurasi data, dan transparansi proses bisnis. Sistem ini terbukti user-friendly dan mudah diadaptasi oleh pengguna, dengan fitur-fitur terintegrasi yang mencakup pencatatan transaksi, manajemen inventaris, dan pelaporan real-time. HSIS berhasil mengotomatisasi proses pencatatan transaksi, mengurangi human error, dan memberikan dukungan yang kuat untuk pengambilan keputusan manajemen melalui fitur analytics dan reporting. Namun, penelitian juga mengidentifikasi beberapa tantangan, terutama ketergantungan tinggi pada konektivitas internet, kebutuhan pelatihan pengguna untuk fitur-fitur advance, dan perlunya adaptasi proses bisnis dari sistem manual ke digital. Kesimpulan penelitian menunjukkan bahwa HSIS efektif meningkatkan efisiensi waktu operasional dan kepuasan pelanggan, namun memerlukan langkah mitigasi untuk mengatasi tantangan teknis guna memastikan kontinuitas operasional yang optimal.
Menjaga Garis Tipis : Etika Profesi Akuntan Publik dalam Persimpangan Kepentingan
Jurnal Kendali Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v3i2.5028

Abstract

This study aims to analyze the implementation of professional ethics among public accountants in Indonesia, particularly when facing conflicts of interest. Using a qualitative descriptive approach and secondary data analysis from published cases, audit reports, and academic literature, the research identifies patterns and contributing factors to ethical violations. The findings show that most violations stem from compromised independence, external pressure from clients, and weak enforcement of professional standards. Despite existing ethical guidelines issued by professional bodies and regulators, public accountants still face challenges in upholding integrity when their professional responsibilities intersect with financial or relational interests. The study emphasizes the need for stronger supervision, continuous ethical training, and a more proactive role from professional organizations in promoting ethical conduct. This research contributes to a deeper understanding of ethical dilemmas in the public accounting profession and provides insights for improving ethical practices and oversight mechanisms in Indonesia.
Pengaruh Gender Diversity, Kompensasi Bonus, dan Komisaris Independen terhadap Manajemen Laba : (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2018-2022)
Jurnal Kendali Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v3i2.5035

Abstract

The purpose of this study is to determine the effect of gender diversity, stock bonus compensation, and financial expertise of independent commissioners on earnings management in manufacturing companies in Indonesia for the period 2018-2022. This study uses secondary data obtained through the annual financial reports of manufacturing companies listed on the IDX for the period 2018-2022. This study is a quantitative study with sampling using the purposive sampling method and obtaining 135 research sample data. The analysis method used is multiple linear regression analysis using SPSS software version 27. The results of this study indicate that the Board of Directors Gender Diversity variable has a significant positive effect on earnings management. The Stock Bonus Compensation variable has a significant negative effect on earnings management. Meanwhile, the Independent Commissioner Financial Expertise variable has a positive but insignificant effect on earnings management.
Peran Etika Bisnis dalam Meningkatkan Citra pada Toko Online Alvasix
Jurnal Kendali Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v3i2.5083

Abstract

Ethics in the business world is an important factor that every business entity, including online stores, must possess. The application of business ethics can shape a positive image and increase public trust in a business. This study discusses the role of business ethics in improving the image of the online store Alvasix. Observational results indicate that the online store Alvasix has implemented principles of business ethics, such as providing clear and honest product information, maintaining transparency in transactions, and displaying professionalism through friendliness, social responsibility, and prompt service to customers. With the implementation of good ethics, the online store Alvasix has successfully built customer trust, which indirectly impacts the overall improvement of the business image.
Pentingnya atau Pengaruh Ethos Kerja dan Etika Serta Dampaknya terhadap Profesi dan Perkembangan Karir Seseorang di Dunia Kerja
Jurnal Kendali Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v3i2.5134

Abstract

This study examines the importance of work ethos and professional ethics and their influence on career development and professionalism in the workplace. A strong work ethos, characterized by dedication, discipline, and responsibility, alongside the application of ethical principles such as integrity and honesty, positively contributes to increased productivity, reputation, and career opportunities. Using a qualitative approach through literature review and semi-structured interviews with professionals from various fields, the findings reveal that work ethos and ethics not only shape individual character but also serve as essential assets in navigating the competitive dynamics of the modern workplace. The implications of this study emphasize the need for both organizations and individuals to consistently instill these values to ensure sustainable career growth and professional excellence.
Implementasi Norma Living Cost dalam Penganggaran Biaya Perjalanan Dinas Luar Negeri PT PAL Indonesia
Jurnal Kendali Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v3i3.5155

Abstract

This study aims to analyze the implementation of the Living Cost Norm in budgeting for foreign official travel costs applied at PT PAL Indonesia. This research uses a qualitative descriptive method that is sourced from primary data obtained through observations, interviews, and review of historical documents on foreign official travel and decrees that are the basis for determining the Living Cost Norm. The results showed that the application of the Living Cost Norm at PT PAL Indonesia had been implemented effectively and was able to provide convenience in the process of preparing the foreign official travel budget. However, it was found that the list of countries in the Living Cost Norm provisions did not cover all destination countries, this situation opened up the possibility of disorientation in the process of budgeting foreign official travel costs whose destination countries were not listed in the Living Cost Norm. It is hoped that this research can provide an in-depth description of the implementation of the policy, as well as solutions and best practices that can be applied by similar industries.
Peran Akuntansi Manajemen dalam Pengambilan Keputusan Strategis pada Perusahaan Manufaktur
Jurnal Kendali Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v3i3.5156

Abstract

This study examines the role of management accounting in supporting strategic decision-making in manufacturing companies in Indonesia. With a literature study approach and Systematic Literature Review (SLR), this study analyzes various secondary sources from 2020 to 2025. The results of the study indicate that management accounting functions as the main tool in planning, cost control, performance evaluation, and strategic decision-making. The information generated such as cost data, budgets, and performance reports greatly assists management in choosing effective and responsive strategic alternatives to market dynamics. Case studies of several large manufacturing companies show that the implementation of a good management accounting system can improve operational efficiency, optimize resource allocation, and reduce the risk of failure in decision-making. Management accounting also plays a role in supporting investment and product development to maintain competitiveness in the global market. In conclusion, management accounting is a crucial element that strengthens strategic decision-making, so that manufacturing companies can grow and be sustainable in a competitive business environment.
Pengaruh Etika Profesi terhadap Peningkatan Integritas Akuntan Publik di Indonesia
Jurnal Kendali Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v3i3.5168

Abstract

This research aims to examine the influence of professional ethics on the improvement of public accountants’ integrity in Indonesia. Professional ethics is a crucial element in maintaining the quality and credibility of audited financial statements. The study employs a quantitative descriptive approach, with data collected through questionnaires distributed to public accountants across various Public Accounting Firms (KAP) in Indonesia. Data analysis was conducted using simple linear regression. The results reveal that professional ethics—including principles such as integrity, objectivity, competence, confidentiality, and professional behavior—have a significant effect on the integrity of public accountants. A determination coefficient of 57.4% indicates that more than half of the variation in integrity can be explained by the application of professional ethics. These findings emphasize the critical role of ethical practices in strengthening public trust and supporting the stability of the national financial system. This study contributes to the development of ethical oversight and professional conduct standards for public accountants in Indonesia.

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