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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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Tingkat Pemahaman Inflasi Mata Uang di Kalangan Gen-Z Studi Kasus di Kecamatan Gondanglegi Malang
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.v3i3.5313

Abstract

Inflation is a condition in which the economy is marked by a general and continuous increase in the prices of goods and services over a certain period. Inflation reflects a decrease in the purchasing power of money due to the rising prices of goods and services. This study aims to analyze the level of understanding of inflation among Generation Z in Gondanglegi District, Malang Regency. Inflation is a crucial economic indicator that affects purchasing power and decision-making, particularly for the younger generation growing up in a dynamic economic landscape.The research uses a qualitative approach with data collected through Google Forms and strengthened with interview data. Respondents were 50 individuals aged between 19 and 25 years, all of whom had graduated from high school (SMA). The data were analyzed descriptively to understand the depth of knowledge and perception of inflation among these individuals.The results indicate that while most respondents are familiar with the term "inflation," their understanding of the causes, impacts, and ways to mitigate it is still superficial. Factors such as educational background, access to digital economic content, and daily economic experiences influence their level of understanding. This study contributes to the development of targeted economic literacy programs for Gen-Z.
Pengaruh Struktur Kepemilikan, Struktur Modal, Karakteristik terhadap Nilai Perusahaan dengan Manajemen Laba dan Arus Kas
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.v3i3.5317

Abstract

By using earnings management and cash flow as intervening variables, this study aims to investigate how company value is influenced by ownership structure, company characteristics, and capital structure. This research method employs a quantitative approach. The secondary data used in this study comes from the financial statements of mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Smart-PLS software is used to perform data analysis. Out of the eleven proposed hypotheses, only hypothesis H3 is accepted, which indicates that Ownership Structure has a significant impact on Company Value.
Dampak Penggunaan Aplikasi ATLAS terhadap Audit Persediaan yang Optimal di Era Digital
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.v3i3.5340

Abstract

The advancement of information technology has significantly transformed modern audit practices, particularly in inventory audits. This study aims to analyze the impact of the Audit Tools and Linked Archive Sistem (ATLAS) application on the effectiveness and efficiency of inventory audits in the digital era. A qualitative approach was employed through observation and interviews with auditors who utilize ATLAS in their audit procedures. The findings indicate that ATLAS improves audit speed, enhances documentation, and supports the accuracy and transparency of financial reporting. Despite challenges such as limited client system integration and auditor adaptation, internal training and data digitization strategies prove to be effective solutions. Thus, ATLAS serves not only as a documentation tool but also as a system that strengthens the overall quality and accountability of inventory audits.
Peran Koperasi dalam Meningkatkan Kesejahteraan Ekonomi Santri dan Infrastruktur di Pondok Pesantren Miftahul Ulum RU IV Putra
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.v3i3.5345

Abstract

In the economic sector, cooperatives are one form of collaboration in the field of economics. People trust this type of collaboration because they share a number of common needs in their lives. One of the pesantren-owned enterprises (BUMP) at Pondok Miftahul Ulum RU IV Putra is a cooperative that works to support and improve the local economy. This study aims to examine the role of Islamic boarding school cooperatives (kopontren) in improving students’ economic welfare and their contribution to the development of pesantren infrastructure. The research was conducted at Pondok Pesantren Miftahul Ulum RU IV Putra using a descriptive qualitative approach. Data were collected through observation, in-depth interviews, and documentation. The findings reveal that kopontren plays a strategic role in meeting students’ basic needs at affordable prices and serves as a practical learning platform that fosters entrepreneurship and self-reliance among students. Additionally, although its contribution to infrastructure is still limited, the kopontren has shown social concern through the provision of supporting facilities such as dormitory furniture and environmental maintenance. Collaboration between the cooperative management and pesantren leadership is a key factor in ensuring the sustainability of the cooperative as an integral part of the pesantren’s educational system.
Analisis Pengaruh Family Ownership dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
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.v3i3.5352

Abstract

This study aims to analyze the effect of family ownership and firm size on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Earnings management has become a crucial concern as it may harm stakeholders due to financial statements that do not reflect the actual financial condition. Family ownership remains dominant in the ownership structure of companies in Indonesia, potentially influencing corporate accounting decisions, including earnings management practices. This research applies a quantitative method using secondary data from annual financial reports of manufacturing companies obtained from the official IDX website. The data analysis technique employed is multiple linear regression with the assistance of SPSS software. The results show that family ownership has a significant effect on earnings management, while firm size has no significant effect. Meanwhile, family ownership and firm size simultaneously have a significant effect on earnings management. These findings are expected to serve as valuable input for investors, regulators, and companies in enhancing financial reporting transparency.
Pengaruh Ukuran Perusahaan, Usia Perusahaan, Profitabilitas, dan Leverage terhadap Tingkat Pengungkapan Informasi Korporasi Berbasis Website pada Perusahaan Go Public di BEI
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.v3i3.5364

Abstract

This study aims to determine the effect of company size, company age, profitability, and leverage on the level of website-based corporate information disclosure. The population of this study was all companies listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling method with a final sample of 688 companies. Data collection in this study used a content analysis method and data processing using the SPSS 27 application using multiple linear regression analysis. The results of this study indicate that search size has a positive and significant effect on the level of website-based corporate information disclosure. Meanwhile, the other three independent variables, namely company age, profitability, and leverage, do not have a significant effect on the level of website-based corporate information dissemination.
Pengaruh Ketidakpastian Lingkungan terhadap Audit Report Lag dengan Corporate Governance sebagai Variabel Moderasi: (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)
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.v3i3.5365

Abstract

Timeliness of financial reporting is crucial for maintaining company transparency and credibility, especially in uncertain environmental conditions. This study attempts to evaluate the impact of environmental uncertainty on audit report lag, moderated by corporate governance mechanisms (through the proportion of independent commissioners, audit committee size, and audit quality). This study applies a quantitative methodology, utilizing data from 106 companies in the consumer cyclicals sector from 2020–2023, and analyzed using multiple linear regression. The findings of the study demonstrate that environmental uncertainty has positive significant effect on audit report lag. Audit committee size was found to weaken this relationship, while the percentage of commissioners who are independent and audit quality did not act as moderators. The ineffectiveness of independent commissioners is attributed to their limited direct influence on reporting policies, whereas Big Four auditors tend to prioritize prudence, thereby extending the audit process. These findings have implications for companies to enhance the effectiveness of internal oversight in responding to external dynamics to minimize audit report lag.
Peran Corporate Social Responsibility dalam Memediasi Pengaruh Konsentrasi Kepemilikan dan Media Exposure terhadap Nilai Perusahaan Sektor Perkebunan 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.v3i3.5367

Abstract

This study aims to evaluate the influence of Ownership Concentration and Media Exposure on Firm Value, with Corporate Social Responsibility (CSR) acting as a mediating variable. The research focuses on plantation sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A purposive sampling technique was applied to select 12 companies, resulting in 48 observational data points. Data were analyzed using panel data regression with the assistance of EViews 12 software. The findings reveal that Ownership Concentration and Media Exposure significantly affect CSR. Furthermore, CSR has a positive influence on Firm Value. However, Ownership Concentration does not have a direct or indirect effect on Firm Value. Meanwhile, Media Exposure does not directly affect Firm Value, but it indirectly contributes through the mediation of CSR. These findings reinforce the role of CSR as a strategic signal in shaping market perceptions of corporate sustainability and reputation.
Meningkatkan Kinerja Keuangan UMKM Melalui Literasi Keuangan, Teknologi Keuangan, dan Pengelolaan Keuangan: Studi Kasus di Kabupaten Gresik
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.v3i3.5413

Abstract

This study aims to analyze the influence of financial literacy, financial technology, and financial management on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency. The background of this study is based on the importance of strengthening the financial aspects of MSMEs as a foundation in facing the challenges of competition and economic uncertainty. The method used is a quantitative approach by distributing structured questionnaires to 96 MSMEs selected through a purposive sampling technique. The collected data were then analyzed using SPSS version 26 software to examine the relationships and influences between variables. The results show that financial literacy has a positive and significant influence on the financial performance of MSMEs. This means that the higher the level of understanding of MSMEs regarding financial management, the better the financial performance achieved. Similarly, the use of financial technology has also been shown to have a significant positive effect. The use of digital financial services such as mobile banking, e-wallets, and digital bookkeeping applications can help MSMEs simplify transactions, financial recording, and access to financing, which ultimately improves efficiency and business results. Meanwhile, the financial management variable shows a moderate influence on financial performance. This indicates that financial planning, recording, and control practices in some MSMEs are still suboptimal and need to be improved to contribute more significantly to business performance. Overall, these findings underscore the importance of improving financial literacy and adopting financial technology as key strategies for strengthening MSME performance. This research provides practical recommendations for MSMEs and stakeholders to enhance their financial management capacity to encourage sustainable business growth in the digital era.
Literasi Teknologi dan Kematangan AIS sebagai Faktor Penentu Risiko Siber pada UMKM : Evaluasi Audit Berbasis Teknologi
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.v3i3.5431

Abstract

This study aims to analyze the influence of technological literacy, accounting information system maturity, and technology-based auditing on cyber risk in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background of this research is based on the increasing adoption of digital technology by MSMEs, particularly in the management of financial information and business operations. However, this digital transformation has not been fully matched by system readiness or human resource competency, creating the potential for significant digital threats, including cyber risks that can impact business continuity. This study used a quantitative approach with a survey method involving 90 MSME respondents who have utilized digital accounting systems in their business activities. Data were collected through questionnaires and analyzed using multiple linear regression with the latest version of SPSS software. The results show that technological literacy and accounting information system maturity have a negative and significant effect on cyber risk. This means that the higher the level of technological literacy and the more mature the accounting information system implemented, the lower the level of cyber risk faced by MSMEs. On the other hand, technology-based audits did not show a significant impact on cyber risk, indicating that the effectiveness of audits using a technology approach is still suboptimal in the context of MSMEs. The coefficient of determination (R²) of 52.3% indicates that the variation in cyber risk can be explained by the three independent variables. This finding has practical implications for MSMEs and policymakers, namely the importance of strengthening technology and information systems capacity as a cyber risk mitigation strategy. Furthermore, there is a need to improve understanding and implement technology-based audits in a more structured manner to have a more significant impact on MSME digital security.

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