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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 229 Documents
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Pengaruh Corporate Social Responsibility dan Ukuran Perusahaan Terhadap Profitabilitas dan Reputasi Perusahaan Sektor Healthcare di Bursa Efek Indonesia Tahun 2020-2024 Neina Nadifa Balqis; Eni Wuryani
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.v4i3.6429

Abstract

Changes in the healthcare sector during the 2020–2024 period have increased the pressure on companies not only to improve their financial performance but also to demonstrate social responsibility as a means of building trust and reputation among stakeholders. This study aims to analyze the influence of Corporate Social Responsibility (CSR) and firm size on the profitability and reputation of healthcare companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using purposive sampling, resulting in a sample of 7 companies with a total of 31 observations after outlier removal. The data were analyzed using multiple linear regression. The results indicate that Corporate Social Responsibility has a positive effect on profitability, while firm size has a negative effect on profitability. Meanwhile, Corporate Social Responsibility and firm size do not have a significant effect on corporate reputation. These findings suggest that the disclosure of Corporate Social Responsibility is more effective in improving financial performance than in building corporate reputation, whereas the size of a company’s assets has not yet been shown to enhance market perceptions. This study implies that companies need to strategically optimize the implementation and disclosure of Corporate Social Responsibility and enhance other factors beyond company size to strengthen corporate reputation.
Analisis Sistem Informasi Akuntansi Pengeluaran Kas pada Proses Verifikasi Surat Perintah Membayar (SPM) untuk Pencairan Dana Pihak Ketiga di Dinas Pekerjaan Umum dan Penataan Ruang Kota Palembang Septiani Fransisca; Putri Salsabila; Lia Sari
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.v4i3.6404

Abstract

This article examines how the cash-disbursement accounting information system is used in the verification of Payment Order Letters (SPM) for third-party payments at the Public Works and Spatial Planning Office of Palembang City. The study applies a descriptive qualitative method based on internship observations, interviews, document review, and relevant literature. The discussion indicates that the Online SPM application has become the main medium for submitting, checking, authorizing, and following up payment documents until the issuance of Fund Disbursement Orders (SP2D). The control process is reflected in role separation between the technical unit, finance staff, BPKAD verifier, and approving officer, as well as in layered document checks and electronic monitoring. Nevertheless, several practical issues still occur, including budget-code inconsistencies, inaccurate bank-reference data, incomplete supporting files, expired tax billing documents, and input mistakes in the system. The study concludes that the system has supported accountability in regional cash disbursement, but document discipline, early checking, and coordination among work units still need strengthening.
Analisis Varian Biaya Produksi sebagai Alat Pengendalian Manajemen pada UD Wijaya Pabrik Krecek Uyel Viska Berliyanti; Sigit Puji Winarko; Andy Kurniawan
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.v4i3.6430

Abstract

This study aims to analyze production cost variances, identify the factors causing production cost variances, and determine the role of production cost variance analysis as a management control tool at UD Wijaya Pabrik Krecek Uyel. This study employed a descriptive quantitative method with a descriptive quantitative approach. The data used consisted of 2024 production cost data, including direct material costs, direct labor costs, and manufacturing overhead costs. Data analysis was conducted using variance analysis by comparing standard costs with actual costs to identify cost deviations and evaluate the effectiveness of management control. The results indicate that during the period from January to December 2024, both favorable and unfavorable production cost variances occurred. However, overall, unfavorable variances were more dominant, indicating that actual production costs tended to exceed the standard costs established by the company. The largest variance occurred in December, amounting to IDR 6,600,000. The production cost variances were primarily caused by increases in raw material prices, higher direct labor costs, and rising manufacturing overhead costs as production activities increased. The findings also reveal that production cost control at UD Wijaya Pabrik Krecek Uyel has not yet been implemented optimally. Nevertheless, production cost variance analysis can serve as an effective management control tool because it provides information on cost deviations, assists in evaluating the efficiency of resource utilization, and serves as a basis for corrective actions to improve production cost efficiency in subsequent periods.
Peran Analisis Penerapan Metode Gross Up, Gross dan Net Perhitungan PPh Pasal 21 Karyawan Struktural Menggunakan Tarif Efektif Rata-Rata (TER) terhadap PPh Badan pada Rumah Sakit X Rizki Zada Maulana Putra; Puji Rahayu; Miladiah Kusumaningarti
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.v4i3.6443

Abstract

This study examines the calculation of Income Tax Article 21 (PPh 21) for structural employees using the Average Effective Rate (TER) and analyzes its impact on Corporate Income Tax at Hospital X. The research applies a quantitative case study approach using secondary data obtained from the 2024 payroll records of 15 structural employees. The calculation of PPh 21 was carried out using three taxation methods, namely the gross, net, and gross-up methods. The results of each method were then compared to evaluate their influence on employee tax obligations, fiscal profit, and Corporate Income Tax. The findings reveal that both the gross and net methods produced the same PPh 21 amount of Rp45,223,900, while the gross-up method generated a higher tax amount of Rp53,112,150 due to the provision of tax allowances. Despite increasing the amount of PPh 21, the gross-up method enables tax allowances to be recognized as deductible operating expenses, thereby reducing taxable income and the company's Corporate Income Tax liability. Consequently, the gross-up method is considered the most effective tax planning strategy because it enhances tax efficiency, complies with prevailing tax regulations, and simultaneously improves employee welfare through the provision of tax benefits.
Analisis Perbandingan Manajemen Laba dan Audit Delay pada Perusahaan Keluarga dan Perusahaan Non-Keluarga yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2023-2025 Andreas Wreda Adiwardana; Marheaendra Kusuma; Miladiah Kusumaningarti
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.v4i3.6451

Abstract

This study examines differences in earnings management and audit delay between family and non-family firms. It aims to analyze the characteristics of both variables and determine whether significant differences exist between the two groups. A quantitative comparative approach was employed using financial statement data from companies listed on the Indonesia Stock Exchange (IDX) during 2023-2025. Samples were selected based on predetermined criteria, and data were collected through documentation. Earnings management was measured using discretionary accruals based on the Modified Jones Model, while audit delay was calculated from the time between the fiscal year-end and the audit report date. The results show that family firms tend to engage in lower earnings management than non-family firms. Family firms also experience longer but more consistent audit delays, whereas non-family firms complete audits more quickly but with greater variation. Statistical tests reveal a significant difference in audit delay but no significant difference in earnings management. These findings indicate that ownership structure affects financial reporting behavior and audit timeliness. The study contributes by comparing family and non-family firms, providing insights into financial reporting quality and corporate governance.
Analisis Indeks dalam Menilai Kinerja Keuangan PT. Cisarua Mountain Dairy Tbk Tahun 2022-2025 Neneng Mulyaningsih; Habil Febrian
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.v4i3.6481

Abstract

This study aims to analyze the financial performance of PT Cisarua Mountain Dairy Tbk for the period 2012–2025 using the Index method. This method was chosen to evaluate the company's financial composition by comparing each balance sheet report item to the item in the base year in the form of a percentage. The research data is in the form of balance sheet financial statements obtained from the official website of the Indonesia Stock Exchange. The research model used is qualitative descriptive by utilizing secondary data. The data collection technique is carried out through documentation, while the data analysis uses Sugiyono's theory as a methodological foundation. The results of the analysis show that the overall financial condition of PT Cisarua Mountain Dairy Tbk is relatively stable throughout the research period. The stability was supported by a strong capital structure and significant operational management, despite the company's dynamic economic challenges. These findings confirm that the application of the Index method can provide a clear picture of the consistency of the company's financial performance, as well as a reference for management in formulating more effective asset and capital management strategies to maintain business sustainability in the future.
Pengaruh Green Accounting dan Makroekonomi terhadap Kinerja Keuangan Perusahaan Energi Terbarukan (2022–2024) Ananda Kusuma; Rialdi Azhar
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.v4i3.6482

Abstract

This study aims to examine and analyze the effect of Green Accounting, Exchange Rate, Inflation, Interest Rate, and Foreign Investment on the Financial Performance of renewable energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses a quantitative approach with secondary data in the form of panel data. Sample selection was conducted using purposive sampling. Data analysis was performed using multiple linear regression with the assistance of statistical software. The results of the simultaneous statistical test prove that all independent variables jointly have a significant effect on financial performance. However, the partial test results (t-test) found that Green Accounting, Inflation, and Foreign Investment have a positive but insignificant effect on Financial Performance. Exchange Rate and Interest Rate have a negative but insignificant effect on Financial Performance. The conclusion of this study indicates that this partial insignificance is due to industry characteristics that require a transition/time lag for ecological investments and foreign capital inflows to impact profitability. In addition, the resilience of management in implementing integrated risk mitigation, such as long-term Power Purchase Agreements (PPA) and access to green financing, is able to operationally cushion macroeconomic shocks. The implication of this study emphasizes the importance of green financing policy support to accelerate the national energy transition.
Perancangan Sistem Akuntansi Kas dan Aset Tetap Berbasis Microsoft Excel pada Pura Agung Tirta Bhuana Made Wedakrisna Mahendradatta; Hafifah Nasution; Ellis Annisa
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.v4i3.6484

Abstract

Pura Agung Tirta Bhuana Bekasi is a nonprofit religious entity that manages cash receipts, cash disbursements, and fixed assets to support worship, social, and community activities. Its administration was previously characterized by simple cash records, nonstandard transaction evidence, time-consuming data retrieval, and incomplete fixed-asset documentation. This study aimed to design a Microsoft Excel-based cash accounting and fixed-asset control system that is orderly, practical, and accountable. The research employed a Research and Development approach using the Waterfall model, comprising requirements analysis, design, implementation, testing, and product finalization. Requirements were identified through observation, interviews, document review, and PIECES analysis. The resulting product consists of two integrated workbooks: a Temple Cash Book and a Fixed Asset Register, accompanied by user manuals. The system automatically generates transaction numbers and asset codes, validates input, produces receipts and payment vouchers, calculates cash balances and straight-line depreciation, and presents cash and asset recapitulations. Black-box testing showed that all seven major functional scenarios operated successfully. The system therefore provides a feasible administrative instrument for improving data traceability, processing efficiency, internal control, transparency, and accountability in temple financial and asset management.
Pengaruh Depresiasi Nilai Tukar Rupiah terhadap Return Saham Bank BUMN (HIMBARA) yang Terdaftar di Bursa Efek Indonesia Periode April–Juli 2026 Kurniawan Firdaus
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.v4i3.6487

Abstract

This paper examines the extent to which rupiah depreciation affected share-price returns among Indonesia's state-owned (HIMBARA) banking group on the Indonesia Stock Exchange over the four months from April through July 2026, a window marked by sustained pressure on the local currency as the US dollar index climbed. Using a quantitative causal-associative design, daily observations for five HIMBARA lenders (BBNI, BBRI, BBTN, BMRI, and BRIS) were matched against Bank Indonesia's JISDOR benchmark rate, producing 375 panel data points in total. Following the Chow and Hausman procedures, the Common Effect Model (CEM) combined with White-period robust standard errors emerged as the specification best suited to the data. The estimation results reveal a negative, statistically significant relationship between currency depreciation and HIMBARA share returns (coefficient = -3.469960; p = 0.0000), confirming the hypothesis and echoing signaling theory's premise that investors treat a weakening currency as an adverse cue about a bank's outlook. Roughly 15.60 percent of the variation in returns is captured by the model, implying that other fundamental and macroeconomic drivers account for the remainder. Findings offer guidance for investors, bank managers, and regulators looking to manage exchange-rate exposure within the banking industry.
Pengaruh leverage dan Struktur Modal terhadap Nilai Perusahaan: Peran Kebijakan Dividen sebagai Variabel Moderasi pada Sektor Consumer Cyclicals Della Puspita; Endah Prawesti Ningrum; Tri Yulaeli
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.v4i3.6488

Abstract

This study aims to examine the effect of leverage and capital structure on firm value, with dividend policy serving as a moderating variable, in consumer cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative research approach using secondary data obtained from companies’ annual reports and financial statements. Purposive sampling was applied to select the research sample, resulting in 25 companies with a total of 125 firm-year observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 12 software. The results indicate that leverage has a positive and significant effect on firm value, suggesting that an optimal level of debt can enhance investor confidence and increase corporate value. In contrast, capital structure does not have a significant effect on firm value. Furthermore, dividend policy positively and significantly strengthens the relationship between leverage and firm value, while negatively and significantly weakening the relationship between capital structure and firm value. These findings imply that dividend policy plays an important moderating role in corporate financial decisions and provides valuable insights for managers, investors, and policymakers in optimizing financing strategies to enhance firm value and maintain long-term corporate sustainability.

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