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Akuntanomics
Published by Yayasan Literasi Emas Nusantara
ISSN : -     EISSN : 30892791     DOI : 10.67551
Core Subject :
Akuntanomics mempublikasikan artikel hasil penelitian, artikel tinjauan (review), dan kajian konseptual di bidang akuntansi, ekonomi dan keuangan, manajemen, serta kajian interdisipliner dan multidisiplin yang relevan. Jurnal ini bertujuan menjadi wadah bagi akademisi, peneliti, praktisi, dan pembuat kebijakan untuk menyebarluaskan hasil penelitian yang inovatif, berkualitas, dan memberikan kontribusi terhadap pengembangan ilmu pengetahuan serta praktik profesional. Proses Penerbitan Desk Editor (±1 minggu): Pemeriksaan awal kesesuaian naskah dengan fokus jurnal, format penulisan, orisinalitas, dan kelengkapan administrasi. Reviewer 1 (±1 minggu): Menilai kualitas ilmiah naskah, meliputi kebaruan penelitian, metodologi, analisis data, pembahasan, dan kesimpulan. Reviewer 2 (±1 minggu): Memberikan penilaian independen terhadap kualitas ilmiah naskah serta kelayakan publikasi berdasarkan aspek yang sama dengan Reviewer 1. Reviewer Tambahan (jika diperlukan, ±1 minggu): Ditugaskan apabila terdapat perbedaan penilaian yang signifikan antara reviewer atau diperlukan keahlian khusus sesuai dengan topik naskah. Production (±1 minggu): Meliputi proses copyediting, layout, proofreading, pemberian DOI, dan publikasi. Estimasi total proses: ±4–5 minggu, bergantung pada waktu revisi oleh penulis, kebutuhan reviewer tambahan, serta kondisi tertentu (force majeure) yang dapat menyebabkan proses berlangsung lebih lama. Frekuensi Publikasi Jurnal Akuntanomics diterbitkan dua kali dalam satu tahun (semesteran), yaitu pada bulan Juni dan bulan Desember.
Arjuna Subject : -
Articles 20 Documents
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Pengaruh Gaya Kepemimpinan Demokratis Terhadap Kinerja Auditor Anggono Anggono; Munawarah Munawarah; Siti Aisyah Nasution; Sauh Hwee Teng; Edison Parulian
Akuntanomics Vol. 1 No. 1 (2024): Artikel Desember 2024
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/6mmfkk35

Abstract

The purpose of this research was to improve auditor performance through a democratic leadership style. This research was conducted at HGZ Public Accounting Firm in Medan City, Indonesia. The type of research is action research. The population of this research is 35 auditors who work at the HGZ Public Accounting Firm. The sampling technique used is total sampling so that all auditors who work at the HGZ Public Accounting Firm become research samples. The data collection technique used in this research is the auditor performance appraisal sheet. The data analysis technique used in this research is descriptive statistics. The indicator of the success of this research is the average performance of auditors at the HGZ Public Accounting Firm, reaching a score of 65. The results of the research revealed that the democratic leadership style has not been able to improve auditor performance in the first cycle, but the democratic leadership style can improve auditor performance in the second cycle. The conclusion that can be drawn from this research is that implementing a democratic leadership style positively affects employee performance.
Wordwall Sebagai Sarana Untuk Memotivasi Siswa Ade Santa Simanjuntak; Dearmaini Sitorus; Rini Herliani; Nina Purnasari
Akuntanomics Vol. 1 No. 1 (2024): Artikel Desember 2024
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/fm5gz447

Abstract

In an ever-evolving digital era, the education sector faces the challenge of adapting learning methods to be more interactive and engaging. Wordwall emerges as an innovative interactive learning platform offering solutions to enhance student motivation. This research explores in depth how the implementation of Wordwall can have a transformative impact on the dynamics of learning in the digital age. Through a comprehensive analysis of various studies and Wordwall's implementation in different educational contexts, this study uncovers the platform's potential in creating a more dynamic and motivating learning environment. The key findings indicate that when used effectively, Wordwall can increase student motivation by up to 75%, active participation by 82%, and material retention by 70%. More than just a digital platform, Wordwall proves to be a catalyst in creating a more interactive and meaningful learning ecosystem.
Implementasi Kurikulum Merdeka Terhadap Minat Belajar Siswa Kelas XII SMA Budi Murni 2 Medan Vincentia Sinaga
Akuntanomics Vol. 1 No. 1 (2024): Artikel Desember 2024
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/wv0x7327

Abstract

This Study aims to analyze the effect of Merdeka Curriculum on student learning interest at Budi Murni 2 Medan High School. Merdeka Curriculum is an educational policy innovation that gives more freedom to teachers and Students in the taching and the learning in the process, with the hope of improving the quality of learning and student interest in learning. The research method used is descriptive quantitative, where data is collected through questionnaires distributed using Google Form to students of SMA XII Budi Murni 2 Medan. The results showed that the implementation of Merdeka Curriculum has a positive impact on students' interest in learning. Most students feel freedom in choosing a way of learning that suits their interests and needs, thus increasing motivation and engagement in learning activities. However, some students also expressed challenges in adjusting to the freedom this curriculum offers. In conclusion, Merdeka Curriculum can increase students' interest in learning, but further assistance and adjustments are needed so that this policy can be effectively.  
Tantangan dan Peluang Implementasi Kurikulum Merdeka dalam Pembelajaran Akuntansi di SMK Markus 1 Medan Febriana Ndruru
Akuntanomics Vol. 1 No. 1 (2024): Artikel Desember 2024
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/skr77x85

Abstract

The Independent Curriculum is a national curriculum that is determined in educational units. The implementation of this independent curriculum undoubtedly encounters both challenges and opportunities. As well as its implementation at SMK Markus 1 Medan. This study aims to find out the challenges and opportunities for implementing the Independent Curriculum at SMK Markus 1 Medan in order to ensure the effectiveness and achievement of vocational education goals at SMK Markus 1 Medan. The research method employed is qualitative, utilizing both a literature review approach and field research. Data were collected through interviews and literature reviews. Data were analyzed using thematic analysis. In this study, it was found that the challenges in implementing the Independent Curriculum were limited facilities, time adjustments or adaptations, and diverse student understanding. Opportunities in implementing the Independent Curriculum are that learning becomes more focused and directed, students become more active, participate better in class discussions, and show improvements in finding new things outside of classroom learning and improving public speaking skills.
Pengaruh Gaya Mengajar Guru Terhadap Kualitas Pembelajaran Akuntansi Jufri Darma; Tiya Jesika
Akuntanomics Vol. 1 No. 1 (2024): Artikel Desember 2024
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/011eje73

Abstract

This research aims to determine the effect of teaching style on the quality of accounting learning at SMK Swasta Prayatna 1 Medan. The method used is a simple random sampling survey involving 96 students from grades XI and XII. Data was collected using a questionnaire, while data analysis employed simple regression analysis. The results show that teaching style significantly affects the quality of accounting learning, with a path coefficient of 0.699 and a coefficient of determination (R²) of 0.488, meaning that teaching style explains 48.8% of the quality of learning. These findings suggest that teachers should improve the variation in their teaching styles to enhance the quality of classroom learning.
Analisis Prediksi Kebangkrutan Menggunakan Altman Z-Score Pada PT Sri Rejeki Isman Tbk Tahun 2013-2024 Ririn Dwindina Anggia; Jeanice Tristan; Nidya Nurkharisa; Angeline Yanathan; Tarwiyah Tarwiyah
Akuntanomics Vol. 2 No. 1 (2025): Artikel Juni 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/zmftxw56

Abstract

This study aims to analyze the potential bankruptcy of PT Sri Rejeki Isman Tbk (Sritex) during the period 2013–2024 using the Altman Z-Score method. The Altman Z-Score method utilizes five financial ratios to provide an overview of the company's financial health and performance. This research uses secondary data in the form of PT Sri Rejeki Isman Tbk’s (Sritex) financial statements for the period 2013–2024, which were accessed from the Indonesia Stock Exchange (IDX) in January 2025. The results of the study indicate that PT Sri Rejeki Isman Tbk (Sritex) is predicted to experience a significant decline in financial condition and is in a state of bankruptcy (Distress Zone), as reflected by negative Z-Score values throughout the research period.
ESG – Kajian Lingkungan, Sosial, dan Governance Dalam Akuntansi Internasional Carlos Cendana; Amelia Amelia; Vivian Vanesha; Natalia Natalia; Akiko Simamora
Akuntanomics Vol. 2 No. 1 (2025): Artikel Juni 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/j0e47v46

Abstract

This study examines the concept of Environmental, Social, and Governance (ESG) within international accounting. ESG is an investment framework that evaluates environmental, social, and governance factors as non-financial dimensions of valuation, performance, and risk. The increasing demand for responsible business practices and transparent communication of ESG performance is driven by investor interest, stakeholder expectations, risk mitigation, and regulatory compliance. Through a literature review, this research explores foundational theories such as stakeholder theory, corporate social responsibility (CSR), and sustainable development goals. It also highlights global reporting standards, including those set by ISSB, GRI, and ESRS, as essential frameworks for ESG disclosures. Metrics for ESG evaluation, both quantitative and qualitative, and their role in corporate reputation management are discussed. Case studies, such as Lufthansa’s advanced ESG strategy, demonstrate practical applications and challenges, including the complexity and cost of ESG reporting for mid-sized firms. Despite these challenges, integrating ESG into business strategies enables organizations to align with sustainability goals, enhance operational resilience, and meet stakeholder expectations. This study provides insights into ESG’s role in shaping sustainable accounting practices and its potential to drive value creation in a rapidly evolving business environment.
Akuntansi Dalam Lintasan Waktu: Periodesasi Sebelum Masehi hingga Masehi Anissa Hadisiswo; Aprillia Paramita; Mariani Sembiring; Nazwa Amanda Putri
Akuntanomics Vol. 2 No. 1 (2025): Artikel Juni 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/abv6ng31

Abstract

The history of the development of accounting reflects the evolution of human needs for a recording system to manage resources, trade, and financial administration. This study explores the development of accounting from the BC to AD era, by highlighting the contribution of ancient civilizations such as Mesopotamia, Egypt, China, Greece, and Rome in building the foundations of financial records. In the BC era, a simple recording system was used to manage agrarian surplus, taxes, and trade activities. In the early AD, accounting developed along with economic growth, international trade, and the advancement of recording technology. This period was also marked by the emergence of paired bookkeeping introduced by Luca Pacioli during the Renaissance, which became the foundation of modern accounting. This study highlights how social, economic, and technological changes affect the evolution of the accounting system, as well as the relevance of accounting history in understanding today's accounting practices. Through this understanding, it is hoped that readers can appreciate the role of accounting as an important element in human civilization.
Perdagangan Internasional BRICS: Isu Translasi Mata Uang Asing Steffy Veronika Lim; Christopher Christopher; Dylan Edgar Jonathan; S.Frity Sanjana
Akuntanomics Vol. 2 No. 1 (2025): Artikel Juni 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/fsgm7a55

Abstract

Foreign currency translation plays a crucial role in facilitating trade among BRICS countries (Brazil, Russia, India, China, and South Africa) by converting national currencies into the currency used for transactions. This process directly affects trade costs, profitability, and overall financial stability. The diversity in economic structures and financial systems across BRICS adds complexity, especially amid fluctuating exchange rates. Challenges such as currency volatility, inflation, and differing monetary policies can be managed through financial instruments like hedging and enhanced regional economic cooperation. The use of digital payment platforms and advanced technologies further streamlines transactions, lowers costs, and improves transparency. International financial institutions, including the World Bank and IMF, support these efforts by reducing barriers to currency conversion. Exploring a shared currency or alternative payment mechanisms could reduce dependency on dominant currencies, promoting greater economic stability and integration within BRICS.  
Determinasi Kinerja Keuangan sebagai Prediktor Beta Saham pada Sektor Perbankan Munawarah Munawarah; Denny Citra; Fauziah Kumalasari Nasution
Akuntanomics Vol. 2 No. 1 (2025): Artikel Juni 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/xc1ysf80

Abstract

This study aims to examine the effect of Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Price Earning Ratio (PER) on stock beta among banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a causal quantitative approach and utilizes population data from IDX-listed banking firms within the designated timeframe. A purposive sampling method was applied, resulting in a final sample of 27 companies, comprising 81 firm-year observations. The empirical results reveal that ROA has a positive and significant effect on stock beta, ROE exhibits a negative and significant effect, DER has a positive and significant effect, while PER shows a negative but insignificant effect. These findings offer valuable insights into the impact of financial performance indicators on systematic risk within Indonesia’s banking sector.

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