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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
 1   2 
Pengaruh ESG, DER, dan ROE terhadap Nilai Perusahaan: Studi Empiris pada Emiten Indonesia Juwita Agustrisna; Munawarah Munawarah; Uchi Lilla Qadri; Adhitya Tiara Reizsa; Astuti Astuti
Akuntanomics Vol. 2 No. 2 (2025): Artikel Desember 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/ppbyqb20

Abstract

This study examines the effect of ESG Score, Debt-to-Equity Ratio (DER), and Return on Equity (ROE) on firm value as measured by Price to Book Value (PBV) using data from publicly listed companies in Indonesia for the 2024 period. After removing 30 outliers, the final sample consisted of 78 observations. The results of the regression analysis show that ESG Score, DER, and ROE do not have a significant influence on PBV. The low R-squared value indicates that the model explains only a small portion of the variation in firm value, suggesting that PBV is predominantly shaped by other factors such as industry characteristics, market sentiment, and macroeconomic conditions. Although the classical assumption tests confirm that the model meets statistical requirements, the predictors still fail to produce significant effects, reflecting the empirical conditions of the observed period. This study is limited to a single-year observation, which restricts the ability to capture dynamic changes in sustainability performance, capital structure, and profitability. Future research is recommended to use multi-year panel data to provide a more comprehensive understanding of how these variables influence firm value over time.
Perbandingan Tarif Pajak Penghasilan di Negara-Negara ASEAN dan Daya Saing Investasi Indonesia Grescellin Elleicea Goh; Marcia Devana; Shelfina Gowitri; Stefanie Joalim Joalim; Tifanie Ng
Akuntanomics Vol. 2 No. 2 (2025): Artikel Desember 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/f1nj3v56

Abstract

This study aims to analyze the differences in Corporate Income Tax (CIT) rates among ASEAN countries and examine their impact on investment competitiveness. The study employs a literature review approach by collecting and analyzing relevant sources, including academic journals, books, research reports, and official documents obtained from Google Scholar, Mendeley, and other academic databases. The countries analyzed are Indonesia, Malaysia, the Philippines, Singapore, and Thailand. The findings reveal significant differences in corporate income tax rates across these countries, with Singapore applying a rate of 17%, Thailand 20%, Indonesia 22%, Malaysia 15%–24%, and the Philippines 25%. These variations reflect each country's fiscal strategy in enhancing investment competitiveness and attracting Foreign Direct Investment (FDI). The results indicate that more competitive tax rates tend to increase a country's attractiveness to foreign investors. However, investment competitiveness is influenced not only by tax rates but also by other factors, such as legal certainty, infrastructure quality, political and economic stability, and ease of doing business. Therefore, Indonesia should continue to optimise its tax policies while improving the overall investment climate to strengthen its competitiveness within the ASEAN region. 
Pengaruh Sistem Informasi Akuntansi Manajemen, Pengukuran Kinerja, dan Penghargaan pada Rumah Sakit Tiara Tika Sari
Akuntanomics Vol. 2 No. 2 (2025): Artikel Desember 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/91y5gv06

Abstract

This study aims to examine the influence of Management Accounting Information Systems, Performance Measurement, and Rewards on managerial performance in hospitals. The research uses a qualitative descriptive approach based on a literature review. Data were collected from secondary sources such as scientific journals, books, and relevant regulations related to management accounting systems and hospital management. The analysis technique used is descriptive analysis, involving organizing and interpreting previous studies to obtain a comprehensive understanding of the relationships among variables. The findings indicate that Management Accounting Information Systems play a crucial role in providing accurate, relevant, and timely information to support managerial decision-making in hospitals. Performance measurement contributes to evaluating managerial effectiveness and organizational goal achievement through clear performance indicators. In addition, reward systems function as a motivational factor that encourages managers and employees to improve performance and productivity. The integration of these three variables creates a synergistic effect that enhances managerial performance through better planning, controlling, and decision-making processes. Effective information systems also improve coordination among units and support evidence-based management practices. In conclusion, hospital managerial performance can be improved by optimizing information systems, strengthening performance measurement mechanisms, and implementing fair reward systems to support organizational effectiveness.
Pengaruh Disiplin dan Beban Kerja terhadap Kinerja Pegawai di Kantor Camat Sibolga Sambas Kota Sibolga Tasya Fitri Nur Aida Pasaribu; Zafril Abdi Nasution; Nova Zulfani Panggabean
Akuntanomics Vol. 2 No. 2 (2025): Artikel Desember 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/m9p3mb66

Abstract

This study was motivated by employee performance issues at the Sambas Subdistrict Office, Sibolga City, which were presumed to be influenced by work discipline and workload. The purpose of this study was to determine the effect of work discipline and workload on employee performance, both partially and simultaneously. This research employed a quantitative approach with a descriptive method. The population consisted of all employees of the subdistrict office, and all members of the population were selected as the research sample. Data were collected through questionnaires and literature review. The data analysis technique used was multiple linear regression analysis, preceded by classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. The results showed that work discipline and workload had a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination indicated that most of the variation in employee performance could be explained by these two variables, while the remaining variation was explained by other variables outside the scope of this study. The implication of this research is the need to strengthen work discipline policies and manage workloads fairly and proportionally in order to improve employee performance. Future researchers are encouraged to include other variables affecting employee performance and to expand the research population and sample.
Pengaruh Kualitas Pelayanan dan Harga terhadap Minat Beli pada UD. Rubama Tukka Sri Wulan Ramadhani Mawarti; Yenni Sofiana Tambunan; Nelly Azwarni Sinaga
Akuntanomics Vol. 2 No. 2 (2025): Artikel Desember 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/ga233z31

Abstract

This study aims to examine the effect of service quality and price on consumers’ purchase intention at UD. Rubama Tukka, Central Tapanuli Regency. A quantitative approach with a survey method was employed, and data were collected through questionnaires distributed to consumers. The collected data were analyzed using multiple linear regression. The findings indicate that service quality has a positive but insignificant effect on purchase intention, whereas price has a positive and significant effect on purchase intention. Furthermore, service quality and price simultaneously have a significant effect on consumers’ purchase intention. The coefficient of determination shows that both variables explain a considerable proportion of the variation in purchase intention, while the remaining variation is influenced by factors outside the scope of this study. The study concludes that price is a more dominant factor influencing consumers’ purchase intention than service quality. These findings provide insights for businesses in improving marketing strategies and maintaining customer interest.
Pengaruh Lingkungan Kerja Dan Motivasi Kerja Terhadap Kinerja Pegawai Pada PT. Federal International Finance Agun Safira Pasaribu; Yenni Sofiana Tambunan; Nova Zulfani Panggabean
Akuntanomics Vol. 3 No. 1 (2026): Artikel Juni 2026
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/wj5rzc05

Abstract

This study aims to examine the effect of work environment and work motivation on employee performance at PT. Federal International Finance Sibolga Branch. A descriptive correlational approach was employed, with all employees serving as the research sample. Data were collected using questionnaires and analyzed through validity and reliability tests, classical assumption tests, correlation analysis, coefficient of determination, multiple linear regression, partial tests, and simultaneous tests. The findings indicate that both the work environment and work motivation have very weak relationships with employee performance. Partially, neither variable has a significant effect on employee performance. Simultaneously, work environment and work motivation also do not have a significant effect on employee performance. In addition, both variables contribute only a small proportion to explaining employee performance, indicating that other factors outside the research model play a more dominant role. Therefore, future studies are recommended to include additional variables that may better explain employee performance.
Pengaruh Lokasi dan Tarif Sewa terhadap Kepuasan Pedagang Ikan di Tangkahan Sabena Kota Sibolga Nahdila Mai Syaharia; Yenni Sofiana Tambunan; Zafril Abdi Nasution
Akuntanomics Vol. 3 No. 1 (2026): Artikel Juni 2026
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/j86frd75

Abstract

This study aims to analyze the influence of location and rental rates on the satisfaction of fish traders at Tangkahan Sabena, Sibolga City. The research employed a quantitative approach with fish traders operating at Tangkahan Sabena as the research respondents. Data were collected through questionnaires and analyzed using multiple linear regression techniques to examine both partial and simultaneous effects of the independent variables on trader satisfaction. The findings indicate that location has a positive and significant effect on trader satisfaction. Likewise, rental rates also have a positive and significant effect on trader satisfaction. Furthermore, location and rental rates simultaneously influence the satisfaction of fish traders. The coefficient of determination analysis shows that the variables of location and rental rates contribute to explaining trader satisfaction, while the remaining variation is influenced by other factors not examined in this study. Therefore, location and rental rates are important factors that should be considered to improve the satisfaction of fish traders at Tangkahan Sabena, Sibolga City.
Peran Sistem Informasi Akuntansi dalam Meningkatkan Kepatuhan Pajak Rumah Sakit Salwah Syahputri
Akuntanomics Vol. 3 No. 1 (2026): Artikel Juni 2026
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/7qzdxf54

Abstract

This study aims to analyze the role of accounting management strategies in optimizing hospital tax burdens through the implementation of an effective Accounting Information System (AIS). This study uses a qualitative descriptive method with a literature review approach. Secondary data were obtained from relevant scientific journal articles, books, tax regulations, and other supporting documents. The data were analyzed descriptively by reviewing, comparing, and interpreting findings from previous studies. The results indicate that an integrated AIS can improve the accuracy and timeliness of accounting information, strengthen internal controls, increase operational efficiency, and support hospital tax compliance. The integration of accounting information with tax management also helps hospitals identify taxable transactions, calculate tax liabilities, and prepare tax reports accurately. Therefore, effective accounting management supported by an integrated AIS can assist hospitals in improving financial efficiency and optimizing tax burdens legally and in accordance with applicable tax regulations.
Strategi Pengelolaan Akuntansi Rumah Sakit untuk Mengoptimalkan Pengurangan Beban Pajak Giovanni Chrestella Luis; Clara Azizah Nursalim; Felycia Marvela; Maggie Aurelia Devlim; Stefany Zai
Akuntanomics Vol. 3 No. 1 (2026): Artikel Juni 2026
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/sby0et54

Abstract

This study aims to analyze accounting management strategies to optimize the efficiency of Income Tax Article 21 at PT Siloam International Hospitals Tbk Medan by comparing the gross, net, and gross up methods. This study uses a literature review method with a descriptive qualitative approach. Data were obtained from scientific journals, books, articles, tax regulations, and other relevant sources. The analysis was conducted by comparing the calculation results of Income Tax Article 21 using the three methods. The results show that the gross and net methods generate the same total Income Tax Article 21 of Rp10,410,000, while the gross up method generates Rp11,433,514. The difference between the gross and gross up methods is Rp1,023,514. The gross method provides the highest efficiency in terms of the tax burden borne by the company because the tax is borne by employees and does not create additional expenses for the company. The net method requires the company to bear the employees’ tax liability, while the gross up method requires the company to provide a tax allowance, resulting in higher expenditure. Therefore, the gross method can be considered a more efficient alternative for managing Income Tax Article 21 while maintaining compliance with applicable tax regulations.
Peran Pajak Penghasilan dalam Meningkatkan Kesejahteraan Sosial dan Pembangunan Felicia Felicia; Rahamahdini Rifqah Safitri; Bawani Bawani; Natalie Franssisca; Hennyn Clister
Akuntanomics Vol. 3 No. 1 (2026): Artikel Juni 2026
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/bh865f54

Abstract

Income tax plays an important role as a source of state revenue and as a fiscal instrument to support social welfare and national development in Indonesia. This study aims to analyze the role of income tax in improving social welfare and supporting development. This research uses a qualitative descriptive approach with a literature review method. Data were obtained from relevant academic literature, including scientific journals, books, and previous research on income tax, social welfare, and development. The findings indicate that income tax contributes to the financing of education, health services, social protection, poverty reduction, and infrastructure development. Based on the ability-to-pay theory, a fair tax burden according to taxpayers’ economic capacity can support income distribution and social equity. Meanwhile, the absolute tax obligation theory emphasizes that paying taxes is a civic obligation to support public interests. However, the effectiveness of income tax remains influenced by taxpayer compliance, public trust, and the transparency and accountability of tax revenue management. Therefore, strengthening tax compliance and improving the effectiveness of tax revenue allocation are essential to optimize the role of income tax in promoting sustainable development and improving social welfare.

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