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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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Transfer Pricing, Thin Capitalization terhadap Effective Tax Rate dengan Sales Growth sebagai Variabel Moderasi pada Perusahaan Properti dan Real Estate Ramadhani Nufitria; Vidiyanna Rizal Putri; Rachmat Pramukty
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.v4i3.6489

Abstract

This study aims to examine the effect of Transfer Pricing and Thin Capitalization on the Effective Tax Rate (ETR) and to investigate the moderating role of sales growth. This research employed a quantitative approach using secondary data from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A total of 355 observations were selected using purposive sampling. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The results indicate that Transfer Pricing has no significant effect on the Effective Tax Rate, while Thin Capitalization has a positive and significant effect on the Effective Tax Rate. Furthermore, sales growth does not significantly moderate the relationship between Transfer Pricing and Thin Capitalization on the Effective Tax Rate. These findings provide insights for companies in formulating tax policies and serve as a reference for future research on the determinants of the Effective Tax Rate.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Return on Assets terhadap Nilai Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2022-2025 Fatima Zahara; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
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.v4i3.6490

Abstract

This study aims to examine and analyze the influence of the Current Ratio, Debt to Equity Ratio, and Return on Assets on Firm Value in Consumer Non-Cyclical Companies listed on the Indonesia Stock Exchange for the 2022-2025 period. This research method uses a quantitative approach with secondary data sources obtained from the companies' financial reports. The sampling technique used was purposive sampling, resulting in 156 processed data samples that met the criteria. The analysis method used is descriptive statistical analysis test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), correlation test, multiple linear regression analysis test, and hypothesis test (significance test F test, t test, and coefficient of determination test R2 with SPSS 27 statistical tools. The results of this study indicate that: 1) Current Ratio has a negative effect on company value, 2) Debt To Equity Ratio has a negative effect on company value, 3) Return On Assets has a negative effect on company value.
Pengaruh Likuiditas, Operating Cash Flow, dan Risiko Penyisihan Piutang Tak Tertagih terhadap Stabilitas Keuangan Emiten IDX Perbankan Periode 2020–2023 Jihan Rahmah Fadiyah; Sumarno M.; Murti Wijayanti
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.v4i3.6493

Abstract

This study aims to analyze the effect of liquidity, Operating Cash Flow (OCF), and the risk of allowance for uncollectible accounts on the financial stability of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research employed a quantitative approach based on Signaling Theory. The data were obtained from the financial statements of banking companies that met the sampling criteria throughout the observation period. Data analysis was conducted using inferential statistical techniques to examine the partial and simultaneous effects of the independent variables on financial stability. The findings indicate that liquidity and Operating Cash Flow (OCF) do not have a significant effect on financial stability. In contrast, the risk of allowance for uncollectible accounts has a positive and significant effect on financial stability. Simultaneously, the three independent variables significantly influence the financial stability of banking companies. These findings suggest that credit risk management, particularly through the allowance for uncollectible accounts, plays a more dominant role in maintaining financial stability than liquidity and operating cash flow. This study contributes to the development of financial management literature and provides useful insights for corporate management, investors, and other stakeholders in evaluating the financial stability of companies in the banking sector.
Pengaruh Literasi Keuangan, Fear of Missing Out (FOMO), dan Gaya Hedonisme terhadap Perilaku Keuangan Mahasiswa Ghazlina Himaya; Syaiful Syaiful
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.v4i3.6567

Abstract

This study purpose to analyze the impact of financial literacy, FOMO, and hedonism on the financial behavior of e-wallet users at the University of Muhammadiyah Gresik. Questionnaires were distributed to 60 active students selected using a purposive sampling method using a quantitative survey approach. Data were analyzed through validity and reliability tests, classical assumption, multiple linear regression analysis, t and F tests, and coefficients of determination using IBM SPSS Statistics. The study results show that financial literacy significantly positively influences students' financial behavior, while FOMO and hedonism do not have a significant influence. These findings explain that the higher the level of financial literacy of students, the better their financial behavior in managing finances in the digital era. This finding is expected to serve as a guideline for developing financial management knowledge and even provide input for students to optimize financial literacy so they can manage their finances more wisely despite the development of digital technology and the ease of using e-wallets.
Analisis Penerapan Kepmendesa PDTT Nomor 136 Tahun 2022 pada Penyusunan Laporan Keuangan BUMDes Tridaya Sakti Namira Athaya; Tri Hesti Utaminingtyas; Nuramalia Hasanah
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.v4i3.6590

Abstract

Village-Owned Enterprises (BUMDes) occupy a strategic position in driving rural economic growth by managing village assets and running business activities. To strengthen accountability in financial management, the Indonesian government issued Ministerial Decree Number 136 of 2022 as the official reference for BUMDes financial reporting. Even so, a considerable number of BUMDes have yet to apply this reference fully because of constrained human resources and accounting understanding. This study sets out to examine how financial statements are prepared at BUMDes Tridaya Sakti and to put forward Excel-based reporting recommendations. A qualitative approach with a descriptive design was applied to depict the phenomenon under study. Data were gathered through interviews, observation, and documentation, then processed with the Miles and Huberman interactive model, while the recommended reporting design was built through the Analysis, Design, and Development stages of the ADDIE model. Findings reveal that financial reporting at BUMDes Tridaya Sakti is still confined to recording cash receipts and disbursements, falling short of the requirements set out in Ministerial Decree Number 136 of 2022. Accordingly, this study offers an Excel-based financial reporting model intended to support reporting that is more systematic, transparent, and accountable.
Pengaruh Konsentrasi Pasar Audit, Keahlian Komite, dan Kompleksitas Operasional terhadap Kualitas Audit Anggi Meilinda; Ratna Anggraini; Hafifah Nasution
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.v4i3.6628

Abstract

This study examines the effects of audit market concentration, audit committee expertise, and operational complexity on audit quality among infrastructure firms listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis was based on a quantitative research approach using secondary data extracted from published annual reports and financial statements. Applying purposive sampling criteria, the study obtained a sample of 34 firms, representing 102 firm-year observations. Audit quality was measured using the Earnings Surprise Benchmark (EBS), while the proposed hypotheses were tested through binary logistic regression. The findings reveal that audit market concentration has a significant negative effect on audit quality, indicating that a more concentrated audit market tends to reduce the likelihood of higher audit quality. Conversely, audit committee expertise and operational complexity do not exhibit significant effects on audit quality. These results suggest that competitive conditions within the audit market remain an important determinant of audit quality, whereas corporate governance characteristics and operational complexity alone are insufficient to explain variations in audit quality among infrastructure companies.
Literasi Digital dan Skeptisisme Profesional dalam Meningkatkan Kesadaran dan Kemampuan Deteksi Kecurangan pada Calon Akuntan: Systematic Literature Review Reni Suwandi Ade Puspita
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.v4i3.6648

Abstract

This systematic literature review examines how digital literacy and professional skepticism contribute to fraud awareness and fraud detection among future accountants. The review responds to the increasing digitalization of accounting and auditing, where artificial intelligence, data analytics, and digital audit technologies create both opportunities and new forms of fraud risk. A structured review was conducted on academic publications, prioritizing studies published between 2021 and 2026. Studies were selected when they addressed digital literacy or digital competence in accounting education, professional skepticism, fraud awareness or fraud detection, and technology or artificial intelligence in accounting and auditing. The synthesis indicates three recurring findings. First, digital literacy is increasingly associated with analytical, critical, and technology-related capabilities among accounting students and future professionals. Second, professional skepticism generally strengthens evidence evaluation, recognition of red flags, and fraud-related judgment, although its effect may depend on experience, ethics, organizational support, and audit context. Third, technology can improve fraud detection, but its effectiveness does not eliminate the need for human judgment. The review identifies a research gap in studies integrating digital literacy, professional skepticism, artificial intelligence, and fraud detection within accounting education.
Implementasi Pencatatan Laporan Keuangan Berbasis Digital pada Rumah Makan Padang Djamin Indah Nur Salsabila; Paisal Paisal; Yesita Astarina
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.v4i3.6658

Abstract

This research was carried out because the manual financial recording system is still used at Padang Djamin Restaurant which is not in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This condition causes transaction recording to not be well integrated, risks causing recording errors, and makes it difficult for business owners to obtain accurate financial information for decision-making. This study aims to find out the process of preparing and implementing financial statements based on Microsoft Excel-based SAK EMKM  at Padang Djamin Restaurant. This study uses a descriptive method with a qualitative approach. Data collection techniques are carried out through observation, interviews, and documentation. The research informants consist of business owners and parties involved in financial management. Data analysis uses the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that the financial recording system used previously is still simple and has not produced financial reports in accordance with the SAK EMKM. Through the implementation of digital-based recording using Microsoft Excel, financial statements consisting of income statements, financial position statements, and notes on financial statements have been successfully prepared. The designed system also includes a general journal, ledger, adjustment journal, and balance sheet after adjustment. The implementation of this system is able to improve recording efficiency, data accuracy, ease of preparation of financial statements, and assist business owners in managing and evaluating business financial conditions more effectively.
Peran Moral Pajak dalam Memediasi Religiusitas dan Pengetahuan Pajak terhadap Persepsi Atas Tax Evasion Wajib Pajak Pelaku UMKM di Tulungagung Muhammad Ivan Aziz; Srikalimah Srikalimah; Putri Awalina
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.v4i3.6705

Abstract

This study aims to examine the role of tax morale in mediating the effects of religiosity and tax knowledge on perceptions of tax evasion among Micro, Small, and Medium Enterprise (MSME) taxpayers in Tulungagung Regency. This research employed a quantitative approach using a survey method by distributing questionnaires to 95 MSME taxpayers. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that religiosity does not have a significant effect on tax morale but has a significant direct effect on perceptions of tax evasion. Tax knowledge has a significant positive effect on tax morale and also significantly influences perceptions of tax evasion. Furthermore, tax morale has a significant effect on perceptions of tax evasion, indicating that higher levels of tax morale are associated with a lower tendency to engage in tax evasion. The mediation analysis reveals that tax morale does not mediate the relationship between religiosity and tax evasion. However, tax morale significantly mediates the relationship between tax knowledge and tax evasion. These findings suggest that tax knowledge and tax morale are critical factors in reducing tax evasion among MSME taxpayers. Meanwhile, religiosity exerts a direct influence on tax evasion perceptions without operating through the mechanism of tax morale. Therefore, enhancing tax literacy and strengthening tax morale represent effective strategies for improving taxpayer compliance and reducing tax evasion practices among MSME taxpayers.

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