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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 211 Documents
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Pengaruh Penerapan E-Samsat dan Pajak Progresif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Alif Muhammad Pratama; Marcelino Mustopa
Jurnal Kendali Akuntansi Vol. 4 No. 1 (2026): Januari: 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.v4i1.6012

Abstract

This study aims to analyze the effect of the implementation of e-Samsat and progressive tax on motor vehicle taxpayer compliance at the Bandung City Samsat Office III Soekarno-Hatta. The background of this study is based on the fact that the level of taxpayer compliance has not yet reached an optimal level, despite the government’s efforts to implement technology-based tax services and fair taxation policies. This research employs a quantitative approach, with data collected through questionnaires distributed to motor vehicle taxpayers. The collected data were analyzed using statistical methods to examine both partial and simultaneous effects of the variables.The results indicate that the implementation of e-Samsat has a positive and significant effect on motor vehicle taxpayer compliance. The convenience, speed, and efficiency provided by the e-Samsat system enhance taxpayers’ awareness and discipline in fulfilling their tax obligations. Furthermore, progressive tax is also proven to have a positive effect on taxpayer compliance. The application of higher tax rates based on the number of vehicles owned encourages a sense of responsibility and fairness among taxpayers. Simultaneously, the implementation of e-Samsat and progressive tax positively influences motor vehicle taxpayer compliance and contributes to the optimization of regional tax revenue. Therefore, continuous improvement of the e-Samsat system, along with the fair and transparent implementation of progressive tax policies, is essential to sustainably increase taxpayer compliance and support local revenue growth.
Dinamika Pelayanan pada Dinas Koperasi dan Usaha Mikro Kecil dan Menengah dan Perdagangan di Kabupaten Tegal Wisnu Wisnu; Fatkhuri Fatkhuri
Jurnal Kendali Akuntansi Vol. 4 No. 1 (2026): Januari: 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.v4i1.6036

Abstract

This study examines the dynamics of public service delivery at the Office of Cooperatives, Small and Medium Enterprises, and Trade in Tegal Regency, focusing on its role in supporting local economic development. The background of this research is rooted in the increasing demand for effective, transparent, and responsive public services, particularly for cooperatives, micro, small, and medium enterprises (MSMEs), and the trade sector, which are key drivers of regional economic growth. The objective of this study is to analyze the quality and dynamics of services provided by the office, identify supporting and inhibiting factors, and assess their implications for service improvement. This research employs a qualitative descriptive method, using data collected through interviews, observations, and document analysis involving government officials and service users. The findings indicate that service delivery has shown positive developments through procedural improvements and service innovations; however, challenges remain in terms of human resource capacity, infrastructure limitations, and coordination mechanisms. These dynamics significantly influence the effectiveness of policy implementation and stakeholder satisfaction. The study implies that strengthening institutional capacity, enhancing digital-based services, and improving service professionalism are essential to achieving more optimal public service performance. The results of this research are expected to contribute to policy evaluation and serve as a reference for improving public service management in local government institutions, particularly in the cooperative, MSME, and trade sectors.
Dampak Implementasi PSAK 73 Terhadap Kinerja Keuangan, Kebijakan Dividen, dan Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Jurnal Kendali Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.6090

Abstract

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization
Pengaruh Penerapan E-Registration, E-Billing, E-Filing terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak (KPP) Pratama Bulukumba
Jurnal Kendali Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.6095

Abstract

This study aims to: (a) examine the partial influence of the E-Registration system on individual taxpayer compliance at KPP Pratama Bulukumba, (b) assess the influence of the E-Billing system on individual taxpayer compliance, and (c) determine the partial influence of the E-Filing system on individual taxpayer compliance at the same tax office. The population of this research consists of individual taxpayers registered in 2023, totaling 182,071 at KPP Pratama Bulukumba. The sample comprises 99 individual taxpayers who utilize E-Registration, E-Billing, and E-Filing systems in fulfilling their tax obligations. The sampling method employed is purposive sampling, based on specific criteria. Data were collected using a structured questionnaire. The data analysis involved data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that: (1) E-Registration has a positive and significant effect on individual taxpayer compliance, (2) E-Billing has a positive and significant effect on individual taxpayer compliance, and (3) E-Filing has a positive and significant effect on individual taxpayer compliance at KPP Pratama Bulukumba.
Pengaruh Asimetri Informasi, Strategi Diversifikasi dan Leverage terhadap Manajemen Laba Listya Ningrum; Eka Yulianto
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.6344

Abstract

This study aims to examine the effect of information asymmetry, diversification strategy, and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Earnings management refers to managerial actions that utilize the flexibility of accounting standards to influence reported earnings in financial statements. This research employs a quantitative approach using secondary data obtained from the annual financial reports of listed companies. The sample was selected using a purposive sampling method, resulting in 46 manufacturing companies that met the research criteria, with a total of 230 firm-year observations. Data were analyzed using panel data regression to investigate the relationship between the independent variables and earnings management.The results indicate that information asymmetry has a positive and significant effect on earnings management. This finding suggests that a greater information gap between managers and investors increases the opportunity for managers to engage in earnings management practices. Leverage is also found to have a positive and significant effect on earnings management, indicating that companies with higher debt levels tend to manage earnings to meet contractual obligations and maintain a favorable image among creditors. In contrast, diversification strategy does not have a significant effect on earnings management, implying that operational complexity resulting from diversification does not necessarily encourage earnings manipulation. These findings provide valuable insights for investors, creditors, and regulators in assessing the quality and reliability of corporate financial reporting.
Pengaruh Manajemen Rantai Pasokan Hijau, Pemasaran Hijau, dan Inovasi Hijau terhadap Kinerja Keuangan Perusahaan Jonathan Reinhard Mangapul; Rakendro Wijayanto
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.6382

Abstract

This study aims to analyze the effect of Green Supply Chain Management, Green Innovation, and Green Marketing on corporate financial performance. This research applies a quantitative approach with a causal associative research design. The population of this study consists of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research sample was selected using a purposive sampling method based on predetermined criteria. The data used in this study are secondary data obtained from annual reports and sustainability reports. Financial performance is measured using Tobin’s Q, while Green Supply Chain Management, Green Innovation, and Green Marketing are measured using the content analysis method. The data analysis technique used is multiple linear regression analysis. The results indicate that Green Supply Chain Management and Green Innovation have a positive effect on corporate financial performance. Meanwhile, Green Marketing has a negative effect on corporate financial performance. These findings suggest that implementing green strategies through supply chain efficiency and sustainable innovation can improve firm value, while green marketing strategies need to be managed effectively to provide optimal financial benefits.
Analisis Kos Produksi UMKM Kuliner Menggunakan Metode Job Order Costing dan Process Costing di Kota Jambi Rifka Adelia; Nasya Mykayla; Annisa Irawanti; Mellya Embun Baining
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.6406

Abstract

This research examines the use of Job Order Costing at BuyBubMelts (fried dimsum) and Process Costing at Kopitiam 72 (mie tek tek) in Jambi City. The aim is to evaluate the calculation outcomes of cost of goods manufactured (COGM) and profit margins across the two approaches. Data were gathered by means of observation, interviews, and the documentation of production expenses. Findings indicate that BuyBubMelts, utilizing Job Order Costing, generated a unit cost of IDR 18,000 with a profit margin of 10%, whereas Kopitiam 72, employing Process Costing, yielded a unit cost of IDR 7,450 with a profit margin of 28%. These findings emphasize that cost accounting techniques should match the traits of the business: production based on orders usually incurs higher unit costs and has tighter margins, while mass production is generally more efficient and produces steadier profits. Suggestions involve enhancing raw material efficiency, innovating menus, and implementing premium pricing strategies for order-oriented UMKM, whereas process-oriented UMKM ought to concentrate on boosting production capacity and utilizing digital marketing.
Faktor-Faktor yang Mempengaruhi Keputusan Stock Split dan Dampaknya terhadap Nilai Perusahaan Muammar Khaddafi; Nurul Safitri; Resa Odina; Salima Salima
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.6411

Abstract

Stock split is a corporate policy commonly undertaken by public companies to change the number of outstanding shares without altering the total value of equity. This study aims to conceptually examine the factors that drive a company's decision to conduct a stock split and to analyze its impact on firm value. The method used is a literature review by examining prior research findings and relevant theoretical frameworks, namely signaling theory and trading range theory. The results indicate that the stock split decision is influenced by the stock price level (price to book value), the company's financial performance, stock trading liquidity, and firm size. On the other hand, stock split s are shown to provide a positive signal to the market, reflected in increased trading volume activity and potential abnormal returns around the announcement date, although the effect on the company's fundamental value is indirect and functions mainly as an information signal. The implication is that management needs to carefully consider stock price conditions and financial performance before deciding on a stock split so that the signal conveyed to the market can be interpreted positively by investors.
Pengaruh Environmental, Social, and Governance terhadap Nilai Perusahaan dengan Inovasi Teknologi sebagai Variabel Moderasi: Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Hanna Farida; Retno Yuni Nur Susilowati
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.6414

Abstract

This study aims to examine the effect of Environmental Disclosure, Social Disclosure, and Governance Disclosure on firm value and to investigate the moderating role of technological innovation in Indonesian listed mining companies during the 2021–2024 period. This research employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consisted of 26 mining companies selected through purposive sampling, resulting in 104 firm-year observations. Panel data regression combined with Moderated Regression Analysis (MRA) was employed to test the hypotheses. The findings reveal that Environmental Disclosure, Social Disclosure, and Governance Disclosure do not significantly affect firm value. Furthermore, technological innovation, proxied by intangible assets, does not moderate the relationship between ESG disclosure and firm value. These findings indicate that ESG information has not yet become a primary consideration for investors in valuing mining companies in Indonesia. Investors continue to prioritize financial performance indicators and industry prospects over sustainability-related disclosures. This study contributes to the ESG literature by examining the environmental, social, and governance dimensions separately rather than using a composite ESG score while incorporating technological innovation as a moderating variable, thereby providing a more comprehensive understanding of ESG disclosure and firm value in the Indonesian mining sector.
Analisis Pemanfaatan pada Bidang Pelaksanaan Pembangunan dalam Mendukung SDGs Desa di Desa Bojongkulur Muhammad Egi Pratama Haedy; Rida Prihatni; Etty Gurendrawati
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): 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.v4i3.6427

Abstract

This study examines the utilisation of Village Funds in the Village Development Implementation Sector to support the achievement of the Village Sustainable Development Goals (Village SDGs) in Bojongkulur Village. The analysis focuses on the alignment between development planning, programme implementation, and the contribution of Village Fund utilisation to achieving the Village SDGs. A qualitative case study approach was employed. Data were generated through in-depth interviews and document analysis involving the Village Head, Head of Finance Affairs, Development Implementation Officer, and community representatives selected using purposive sampling based on their involvement in and understanding of Village Fund management. The collected data were analysed using the Miles and Huberman interactive analysis model. The findings indicate that Village Funds have been utilised in accordance with development planning documents and prevailing regulations, with infrastructure development remaining the primary priority. Although several adjustments were required due to policy changes and local conditions, most development activities were implemented as planned. The utilisation of Village Funds has contributed to improving infrastructure quality, expanding access to public services, and enhancing community welfare, thereby supporting the achievement of the Village SDGs. Nevertheless, Village Fund allocation continues to be concentrated on physical infrastructure, highlighting the need to strengthen social, economic, and environmental development to achieve more balanced and sustainable rural development.

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