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CONTABILITA: Journal of Accounting and Finance
Published by Universitas Katolik Darma Cendika
ISSN : -     EISSN : 31236499     DOI : https://doi.org/10.37477/caf
Core Subject :
CONTABILITA : Journal of Accounting and Finance is a peer-reviewed scientific journal published twice times a year (April and October) managed by the Accounting Study Program, Faculty of Economics and Business, Universitas Katolik Darma Cendika. The scope of the journal includes financial accounting, management accounting, taxation, auditing, accounting information systems, accounting education, corporate governance, corporate finance, strategic management, environmental and social accounting, public sector accounting, and entrepreneurship. ISSN Number 3123-6499.
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Articles 12 Documents
 1   2 
Code of Professional Ethics of Public Accountants and Auditor Perfomance I Gusti Ayu Asri Pramesti
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 1 (2025): Contabilita: Journal of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

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Abstract

This study aims to examine the influence of the Five Principles of the code of professional ethics of Public Accountants on the performance of auditors. The study was conducted at the public accounting firm (KAP) in Bali Province. The sampling method used is purposive sampling, which produces a sample of 78 auditors from 14 KAP. This study used primary data collected through the dissemination of questionnaires. The data analysis technique used is multiple linear regression analysis. The findings show that integrity, objectivity, competence and professional prudence, confidentiality, and professional conduct positively affect the performance of auditors at KAP in Bali
Accounting Information Systems, The Quality of Financial Statements and Internal Control Systems as a Moderation Variable Yudi Jemiran
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 1 (2025): Contabilita: Journal of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

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Abstract

This study aims to determine the effect of Accounting Information Systems on the quality of Financial Statements in moderation by the Internal Control System. The population in this study is the entire SKPD in Denpasar City Government. Sample determination is done by Purposive sampling method. This study used primary data. Respondents in this study amounted to 83 respondents. The method of data analysis used is Moderated Regression Analysis. The results showed that Accounting Information Systems have a positive effect on the quality of financial statements but the Internal Control System is moderate the influence of Accounting Information Systems on the quality of financial statements
Development of a Income Statement for UMKM CleanShoes Surabaya Tony Soebijono; Martinus Sony Eristiawan
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 1 (2025): Contabilita: Journal of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

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Abstract

This study focuses on the development of an income statement for CleanShoes Surabaya, a micro, small, and medium enterprise (MSME) specializing in shoe cleaning services. The primary objective is to implement a standardized financial reporting system in alignment with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to enhance financial transparency and decision-making processes. By adopting the cash basis accounting method, the income statement accurately reflects the company's financial performance over a specific period. The methodology involves collecting financial data from CleanShoes Surabaya, including revenues from regular and premium shoe cleaning services, and expenses such as cleaning materials, employee wages, utilities, rent, depreciation, and marketing costs. The data is then structured into an income statement format as prescribed by SAK EMKM. The findings indicate that the standardized income statement provides a clear overview of the company's profitability, enabling the management to make informed financial decisions and strategize for sustainable growth. This approach also ensures compliance with financial reporting standards, which is crucial for building stakeholder trust and accessing potential funding opportunities.
Development of a Cost of Goods Manufactured (COGM) for UMKM Rujak Manis Pak Imam Surabaya Mochammad Arifin; Martinus Sony Eristiawan
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 1 (2025): Contabilita: Journal of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

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Abstract

The purpose of this study is to develop a comprehensive Cost of Goods Manufactured (COGM) model for UMKM Rujak Manis Pak Imam in Surabaya, with the aim of providing accurate unit‐cost information to support pricing and operational decisions. Data were collected through direct observation of production processes, detailed recording of raw material usage, labor time studies, and allocation of manufacturing overhead using the full costing approach. Raw materials accounted for 81 percent of total costs, direct labor comprised 11  percent, and manufacturing overhead represented the remaining 8 percent. The resulting COGM calculation reveals a production cost of Rp 16.354 per portion of rujak manis. This unit‐cost figure enables the business to set competitive selling prices, target desired profit margins, and identify opportunities for cost control—particularly in raw material procurement and labor efficiency. By implementing the developed COGM model, UMKM Rujak Manis Pak Imam can enhance financial transparency, improve decision‑making, and strengthen its long‑term sustainability in the traditional culinary
Comparative Analysis of Local Taxes in The Surabaya City Area Melly Yuliana; Vincentia Devina Setyawati
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 1 (2025): Contabilita: Journal of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

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Abstract

The Regional Government requires funding from Regional Original Income (PAD) to carry out equitable development in order to improve community welfare. Funding can come from regional taxes such as Hotel Tax, Restaurant Tax, Entertainment Tax, Street Lighting Tax which can be allocated evenly for regional development. Taxpayers are still not fully aware and contribute to paying regional taxes. This study aims to determine the comparison of regional taxes in the Surabaya City area for the period 2019-2023. This research approach uses a descriptive qualitative approach method through case studies by collecting data through observation, interviews, and documentation studies. The results obtained from this study are that the highest regional tax revenues are in the Central Surabaya area, followed by the second in the East Surabaya area, followed by the South Surabaya area, West Surabaya and the smallest tax is in the North Surabaya area. The types of taxes with the highest revenues in the City of Surabaya can be ranked as follows, the first is restaurant tax, the second is hotel tax, the third is parking tax, the fourth is entertainment tax, and the smallest is street lighting tax for the Surabaya city area.
Determining Disclosure of Tax Avoidance Richard Andrew; Yosef Pranata
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 1 (2025): Contabilita: Journal of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

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Abstract

The purpose of the study was to find out how profitability, capital intensity, company size, and are affected by tax avoidance. The sample for this study were 34 mining companies listed between 2018 and 2022 on the Indonesia Stock Exchange. The random effect Model (REM) was the selected test model, and the panel regression data were tested using the eviews 12 program. Profitability research results provide significant positive results against tax avoidance. The company size of the business significantly affects tax avoidance in a negative direction. Meanwhile, capital intensity has no effect on tax avoidance.
The Role of Leaders in Managing the Coretax Application Information System Gap Martinus Sony Erstiawan
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.817

Abstract

This study aims to analyze the information gap in the implementation of the Coretax system, a strategic project of the Indonesian government for tax modernization. Although Coretax was designed to improve efficiency and accountability, there is a discrepancy between positive claims from the bureaucracy and ongoing complaints from taxpayers. This gap indicates a dysfunction in the internal reporting system exacerbated by a "Asal Bapak Senang" culture, which hinders accountability. This study used a qualitative approach with content analysis of relevant online news from May to September 2025. Data were systematically analyzed through coding and categorization to identify patterns, motives, and relationships between actors. The results show that the Coretax problem is not merely technical but also stems from bureaucratic management. This study found the crucial role of transformational leadership in addressing the information gap. Minister of Finance Purbaya, through proactive actions such as calling the Kring Pajak service, successfully cut off dishonest reporting channels and obtained an accurate picture of conditions on the ground. This step not only practically addressed the problem but also acted as a strategy to restore public trust. The conclusion is that the success of technology projects in the public sector is highly dependent on leadership that dares to fight against dysfunctional bureaucratic culture so that the accountability and effectiveness of the Coretax application can be trusted again by the public, especially by taxpayers.
Measuring the Transparency of MSME Financial Reports: Evaluation of SAK EMKM Implementation at Toko Ide Elektronik in Surabaya Jeanne Asteria Wawolangi; Sephiana Ayu
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.852

Abstract

This study aims to describe and reconstruct the financial statements of an MSME, Toko Ide Elektronik in Surabaya, in accordance with the Financial Accounting Standards for Micro, Small, and Medium-Sized Entities (SAK EMKM) issued by the Indonesian Institute of Accountants. The research was motivated by the fact that the entity only kept simple cash-based records, did not separate business and personal transactions, and had not yet prepared structured reports such as a statement of financial position, statement of profit or loss, and notes to the financial statements. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation of 2023 transactions, then mapped into the SAK EMKM reporting format. The results show that the application of SAK EMKM allows MSMEs to present more reliable and comparable financial information, especially through the recognition of inventories, fixed assets, and monthly depreciation expenses, so that business performance and financial position can be measured more accurately. In addition, standardized reports increase accountability to external parties (banks, tax authorities, and business partners) and support better decision making by the owner. This finding confirms that SAK EMKM is an appropriate, simple, and implementable standard for MSMEs that have limited accounting literacy and human resources.
How Managerial Ability and Board Profiles Drive Sustainability Perfomance: Evidence From Indonesia Manufacturing Firms Tutik Siswanti
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.853

Abstract

This study examines the influence of managerial competence and board characteristics on corporate sustainability performance, emphasizing the moderating role of green-oriented chief executive officers (CEOs). The research focuses on manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, using a purposive sampling technique to obtain 39 firm-year observations. Managerial ability is measured through efficiency-based financial indicators, while board characteristics are represented by directors’ accounting backgrounds and international experience. The study employs panel data regression analysis using EViews to test the proposed hypotheses. The empirical findings indicate that managerial ability and directors with international exposure significantly enhance corporate sustainability performance. In contrast, the proportion of board members with accounting backgrounds does not show a significant effect. Moreover, the moderating analysis reveals that the presence of green-oriented CEOs strengthens the positive association between managerial competence and sustainability outcomes. These results highlight the importance of leadership quality and global experience in fostering sustainable business practices within emerging markets. The study contributes to the growing literature on sustainable corporate governance and provides practical implications for firms aiming to integrate managerial capability and eco-conscious leadership into their strategic agenda
ESG and Industrial Perfomance Atika Rahmi
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.854

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm performance as a reflection of sustainable corporate practices. ESG disclosure represents a company’s accountability toward environmental protection, social responsibility, and good governance implementation, which are essential pillars of green accounting. Using firm performance as the primary indicator of corporate success, this research investigates how ESG initiatives and leadership duration interact to drive organizational outcomes. The results reveal that ESG disclosure has a negative and significant impact on firm performance, indicating that higher ESG engagement may initially increase costs or reduce short-term profitability. This implies that experienced CEOs can enhance the value of ESG initiatives, mitigating potential inefficiencies and reinforcing sustainable performance over time. The findings contribute to the development of green accounting literature by emphasizing the importance of leadership stability and transparent ESG reporting as integral components of corporate sustainability

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