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JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Published by Universitas Jambi
ISSN : 27155722     EISSN : 24606235     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian Akuntansi terkait dengan berbagai aspek akuntansi dan termasuk dalam tema aretikel namun tidak terbatas pada topik Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi, Sustainability Reporting, Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 278 Documents
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Pajak Karbon, Green Bonds, dan Laporan Keberlanjutan untuk Mendukung Sustainability Development Goals 2030: Tinjauan Literatur Sistematis Valentina Tumanggor, Dian
Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.39393

Abstract

Global climate change has caused significant economic losses for various countries, including Indonesia, with estimated damages reaching IDR 544 trillion during 2020-2024. To address these challenges, sustainable fiscal policies and financial instruments such as carbon taxes, green bonds, and sustainability reporting play a crucial role in supporting the achievement of the 2030 Sustainable Development Goals (SDGs). However, despite the issuance of relevant regulations by the government, the implementation of these instruments remains suboptimal. This study employs the Systematic Literature Review (SLR) method by identifying relevant literature from 2020 to 2024 to explore the role of these instruments in achieving sustainable development. The literature review includes scientific articles employing various research methods and is aligned with the context and scope of this study. These articles were sourced from international journals relevant to the study's objectives. This study employs the Systematic Literature Review (SLR) method by identifying relevant literature from 2020 to 2024 to explore the role of these instruments in achieving sustainable development. The literature review includes scientific articles employing various research methods and is aligned with the context and scope of this study. These articles were sourced from international journals relevant to the study's objectives.
Kepatuhan Pengusaha Kena Pajak Sebelum dan Sesudah Penerapan Prepopulated Menu dan Pelaporan Web E-Faktur Sofiana, Khusnurrosyidah; Somya L, Mienati; Okta Sindhu Hartadinata
Jurnal Akuntansi & Keuangan Unja Vol 9 No 2 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i2.39488

Abstract

Tax information systems are facing the growth of data technology systems, one of which is responding by changing tax invoices to e-faktur systems and continuing to make improvements in the system. On October 1, 2020, the Directorate General of Taxes launched improvements to e-faktur by adding the prepopulated menu and moving the Periodic Value Added Tax (VAT) tax return reporting through the e-faktur web. This study aims to determine differences in taxpayer compliance before and after the implementation of the prepopulated menu and e-faktur web reporting. The type of research used in this research is quantitative research using primary data through questionnaires and convenience sampling techniques. The results of the study show that there are indeed differences in taxpayer compliance before and after the implementation of the prepopulated menu and reporting via the e-faktur web. This research has novelty discuss regarding innovation in VAT reporting which is expected to provide implications that the prepopulated menu and e-faktur web reporting can increase the compliance of Taxable Entrepreneurs in fulfilling obligations related to VAT.
Dampak Sustainability Reporting dan Environmental Performance Pada Nilai Perusahaan di SRI-KEHATI Kamaluddin, Nurhadi; Tri W, Auliya; Fajar ES, Ilham
Jurnal Akuntansi & Keuangan Unja Vol 9 No 1 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i1.39615

Abstract

This study aims to determine the effect of sustainability report and environmental performance disclosure on company value using SRDI, PROPER, and Tobin's Q measurements. This study is a quantitative study using secondary data obtained from the company's annual report and the company's sustainability reporting report. The population in this study are companies listed on the SRI-KEHATI index for the period 2021-2023. The number of samples used in this study is 54 company data. The data analysis technique used is multiple linear regression analysis with the software used for data processing is SPSS version 26. The results of the study the disclosure of the sustainability report has a significant positive effect on the value of the company. While the disclosure of environmental performance does not have a significant effect on the value of the company.
Analisis Determinasi Kualitas Audit Oleh Aparat Pengawasan Intern Pemerintah (APIP) Kabupaten Batanghari zulkipli, zulkipli; Simanjuntak , Pranatalindo
Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.39717

Abstract

This study entitled "Analyze The Factors That Determine The Quality Of Audits By Government Internal Audit Apparatus (APIP) In Batanghari Regency”. Audit quality is very important in ensuring accountability and transparency in local government financial management. This research uses a quantitative approach with multiple linear regression analysis tools with SPSS Software 25.0 to examine the relationship between independence, integrity, competence and work experience which influence audit quality. The research population is employees who work at the Batanghari Regency Inspectorate Office. The sample in this study was 32 employees who worked at the Batanghari Regency Inspectorate Office. The sampling technique is a saturated sample/census. The type of data used is primary data through distributing questionnaires. The research results show that partially independence, integrity, competence and work experience influence audit quality at the Batanghari Regency Inspectorate Office.
Pengaruh Digitalisasi, Literasi Keuangan, dan Inklusi Keuangan Terhadap Keberlanjutan Usaha Mikro Kecil dan Menengah Ajeng Ayunda Destiari
Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.39745

Abstract

This study aims to analyze the influence of digitalization, financial literacy, and financial inclusion on the sustainability of micro, small, and medium enterprises (MSMEs). In the context of the digital era, technology adoption and financial management capabilities are important factors in supporting the competitiveness and sustainability of MSMEs. This study uses a quantitative approach with a survey method, involving a number of MSME respondents in various business sectors. Data were collected through questionnaires and analyzed using multiple linear regression to test the relationship between variables. The results of the study show that digitalization has a positive and significant effect on the sustainability of MSMEs through increased operational efficiency and market access. Financial literacy also has a positive effect, where the ability of MSME actors to manage finances, understand risks, and plan investments is the key to long-term success. In addition, financial inclusion, which includes access to banking services and financial institutions, has been shown to strengthen the financial stability of MSMEs. Simultaneously, these three variables have a significant contribution to improving the sustainability of MSMEs. This study concludes that digitalization, financial literacy, and financial inclusion are crucial elements in encouraging the resilience and growth of MSMEs amidst the dynamics of the modern economy. The implication of this research is the need for synergy between the government, financial institutions, and business actors to encourage the development of an ecosystem that supports digital transformation and financial inclusion for MSMEs.
Analisis Penerapan Activity Based Costing untuk Penentuan Harga Pokok Produk Pada Muthia Gebyok anni safitri; Junirin, Junirin
Jurnal Akuntansi & Keuangan Unja Vol 9 No 2 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i2.39859

Abstract

The purpose of this study is to determine the cost of Muthia Gebyok products using traditional methods and also to calculate the cost of products using the Activity Based Costing method. This type of research is descriptive research with a case study approach. Data collection techniques use business operations reports and interviews. The results of this study state that using the Activity Based Costing method in calculating costs per unit provides more accurate information and can be used to set competitive selling prices, understand competition better, provide more precise profit information, and make the planning process more effective.
Pengaruh Green Accounting, Ukuran Perusahaan dan Profitabilitas Terhadap Harga Saham Alpia Aliana
Jurnal Akuntansi & Keuangan Unja Vol 9 No 2 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i2.39862

Abstract

This study aims to analyze the effect of green accounting, company size, and profitability on stock prices of companies in the Energy, Transportation, and Logistics sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The green accounting variable is measured using the dummy method, company size is proxied by total assets, and profitability is measured using Return on Equity (ROE). The research data is obtained through published financial statements and analyzed using the panel data regression method. The results indicate that green accounting and profitability have a significant positive effect on stock prices, while company size has an insignificant effect. These findings suggest that the implementation of green accounting and profitability levels are important factors considered by investors in making investment decisions.
Kinerja Keberlanjutan Perusahaan dan Kinerja Keuangan: Dampak Pengunggkapan Environmental, Social and Governance (ESG) Dalam Mempengaruhi Leverage Pada Perusahaan Sektor Transportasi dan Logistik Tahun 2021-2023 Brilliant, Aulia Beatrice; Prastio, Ridho; Wijaya Z, Rico; Malinda, Istiqomah
Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.39893

Abstract

This study aims to analyze corporate sustainability performance and financial performance, focusing on the impact of Environmental, Social, and Governance (ESG) disclosure on leverage in the transportation and logistics sector during the 2021-2023 period. The method used in this research is Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of WarpPLS software. The data analyzed were obtained from sustainability reports and annual reports of companies listed on the Indonesia Stock Exchange (IDX). The findings indicate that environmental disclosure does not have a significant effect on financial performance measured by leverage. On the contrary, social disclosure has a significant negative impact on financial performance, while governance disclosure has a significant positive effect on financial performance. These findings provide valuable insights for companies in managing ESG disclosures to enhance financial performance and contribute to the literature on the relationship between sustainability and financial performance in the transportation and logistics sector.
Analisis Penyajian Akun Pendapatan Diterima di Muka Dari Pelayanan Pertanahan Pada Laporan Keuangan Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional Tahun 2022 dan 2023 Pranata, Moch. Noer Ali Tedi; Budi Y, Harti
Jurnal Akuntansi & Keuangan Unja Vol 9 No 2 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i2.39899

Abstract

This study aims to analyze the presentation of Land Services Unearned Revenue in the Financial Statements of the Ministry of Agrarian Affairs and Spatial Planning / National Land Agency in 2022 and 2023 and its conformity with Government Accounting Standards. Within the scope of the public sector, PDDM is a government obligation that arises because the government has received resources, but the government has not yet delivered goods/services to third parties. In 2022 and 2023, the recognition, valuation, presentation of Unearned Revenue from land services carried out within the Ministry of ATR/BPN was not fully in accordance with the Central Government Accounting Policy which, among others, stipulates that Unearned Revenue is recognized when cash has been received by the government from third parties, but there has been no delivery of goods/services from the government as of the reporting date. This resulted in a potential misstatement of Unearned Revenue Account in the Unaudited Balance Sheet of the Ministry of ATR / BPN in 2022 and 2023.
Analisis Perbedaan Tax Amnesty Jilid Pertama Dengan Program Pengungkapan Sukarela (PPS) Taufik, Haviz; Efris Saputri, Eka Julianti; Fitra Apriandi, Rian; Pradana, Aditya
Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.39964

Abstract

This research analyzes the differences between tax amnesty and the voluntary disclosure program (PPS). The research method focuses on descriptive qualitative research. Where the research results show that state revenue from PPS is more optimal and effective than tax amnesty. This was caused firstly, at the time of the implementation of the tax amnesty, Law No. 9 of 2017 concerning Stipulation of Government Regulations in Lieu of Law No. 1 of 2017 concerning Access to Financial Information for Tax Purposes had not yet been passed. This was certainly difficult for the Director General. taxes to gain access to taxpayer information from existing stakeholders so that the data obtained is limited and makes the implementation of the tax amnesty not optimal. Meanwhile, when the PPS Law was implemented, it made it easier for the Director General of Taxes to access information relating to taxpayers' tax obligations so that with more data, state revenues from PPS were also greater and maximized; Tax amnesty has a smaller tax rate compared to PPS and the size of the rate depends on which period the taxpayer wants to participate in. Meanwhile, PPS divides tax rates not based on period but based on policy I and policy II as well as the type of asset disclosure.

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