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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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Pengaruh Audit Internal, Pengendalian Internal, Good Corporate Governance terhadap Pencegahan Kecurangan Afifah, Hana
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.47942

Abstract

This study aims to see how the influence of internal audit, internal control, and good corporate governance on fraud prevention at Commercial Banks in Pekanbaru City. The population in this study were employees at commercial banks in Pekanbaru City. This research uses quantitative methods. The sampling technique for this research uses purposive sampling, by distributing questionnaires as many as 100 people to bank employees who have positions as Branch Heads, Tellers, Customer Service, Marketing, and Surveyors and have work experience in positions of at least 1 year. Data processing uses quantitative methods using the SmartPLS 4 application as an analysis tool. The results in the study show that internal audit, internal control, and good corporate governance have a positive effect on fraud prevention.
Opini Audit dan Reaksi Pasar: Apakah Penerapan GRC Memperkuat Keterkaitannya? Stiawan, I Kadek Jonh
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.48421

Abstract

This study aims to analyze the effect of audit opinion on market reaction with the moderating effect of Governance, Risk, and Compliance (GRC) implementation. This study was conducted on banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with a population of 47 banking sector companies. Sampling used purposive sampling, obtaining a sample of 8 companies with a 5-year observation period, resulting in a total of 40 observation data. Data collection was carried out using documentation techniques from IDX data available on the website. Analysis using Moderated Regression Analysis (MRA) with the help of the STATA program. The results of the study found that audit opinion was unable to influence market reaction and GRC implementation also did not moderate the relationship between the two. This finding indicates that non-financial factors such as audit opinion and GRC have not become the primary focus of investors, who rely more on financial information and the company's fundamental performance.
Pengukuran Kinerja Rumah Sakit Umum Daerah Raden Mattaher Provinsi Jambi Dengan Konsep Balanced Scorecard Rahmadani, Ima; Wijaya, Rico; Lutfi, Lutfi
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.48806

Abstract

This study aims to answer the question of how the financial performance of Raden Mattaher Regional General Hospital, Jambi Province, can be evaluated in terms of efficiency and effectiveness of budget management using the Balanced Scorecard (BSC) concept. The research employs a descriptive qualitatitative approach with a case study method, in which the data analyzed consist of official hospital financial reports for 2023 and 2024 obtained through an online desk study. The analysis was carried out by calculating several financial ratios, including profit margin, current ratio, collection period, return on investment, debt to asset ratio, asset turnover, and cost recovery rate. The findings indicate that the hospital’s financial performance in 2024 experienced a significant decline compared to previous year. In addition, liquidity and solvency ratios showed a worsening trend, while the effectiveness of asset utilization also decreased. The study provides practical implications in the form of recommendations for revenue diversification, improving operational cost efficiency, and strengthening performance-based financial governance. Theoretically, the results enrich the body of knowledge regarding the implementation of the Balanced Scorecard in measuring the performance of regional public hospitals as public service agencies with BLUD status.
Pengaruh Pengungkapan Informasi Lingkungan, Kinerja Lingkungan, dan Komite Audit Terhadap Kinerja Keuangan Muzaki, Muhammad; Husnaini, Wahidatul
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.48914

Abstract

This study aims to empirically examine the effect of environmental information disclosure, environmental performance, and audit committees on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. This study uses a quantitative approach, with a total of 114 observations. Hypothesis testing using multiple linear regression, descriptive statistical analysis, and pairwise correlation tests using Stata 17 software. The results of the study indicate that environmental information disclosure and audit committees do not influence financial performance, while environmental performance has a significant positive influence on financial performance. Firm size does not influence financial performance, while leverage has a significant negative influence on financial performance. The findings of this study provide important implications for corporate governance and sustainability practices in the mining sector. The results also imply that audit committees may not optimally perform their monitoring role in enhancing financial performance, highlighting the need to strengthen their effectiveness.
Implementasi Green Accounting dan Prinsip Maqashid Syariah terhadap Kinerja Keuangan UMKM Dahlia, Dahlia; Arfah, Arfah; Murnidayanti, Scheilla Aprilia; Heriyani, Heriyani; Putra, Dios Nugraha; Prasetio, Primadi
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.49424

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving national economic growth, creating employment opportunities, and enhancing community welfare. Despite their importance, many MSMEs still encounter challenges in adopting accounting practices that integrate environmental considerations and Islamic values. This study aims to examine the influence of green accounting implementation and maqashid sharia principles on the financial performance of MSMEs in Jambi City. Using a quantitative approach, data were collected through questionnaires distributed to 80 MSME respondents and analyzed using multiple linear regression. The results indicate that both green accounting and maqashid sharia principles positively and significantly affect MSME financial performance, demonstrating that environmentally responsible and sharia-based accounting practices can enhance business sustainability and competitiveness in today’s modern economy.
Peran Moderasi Kepemilikan Institusional dalam Hubungan antara Tax Avoidance, Intellectual Capital, dan Nilai Perusahaan Nurhidayah, Hilda; Soerono, Ayu Noorida
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.49613

Abstract

This study aims to test and obtain empirical evidence regarding the effect of tax avoidance and intellectual capital disclosure on firm value with institutional ownership as a moderating variable. The population in this study is primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The method used is purposive sampling with a total sample of 156 research data. Data processing is carried out using the SPSS 25 application program using multiple linear analysis and moderated regression analysis (MRA). The results of the study indicate that tax avoidance has a significant negative effect on firm value, and intellectual capital disclosure has a significant positive effect on firm value, while institutional ownership is unable to moderate the impact of tax avoidance and intellectual capital disclosure on firm value.
Gaya Kepemimpinan Transformasional dan Keberlanjutan Sistem Akuntansi Digital: Perspektif Kemudahan dan Kemanfaatan Pengguna Sukmawati, Aegisia; Maisyarah, Nyimas Dian; Murnidayanti, Scheilla Aprilia; Dahlia, Dahlia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.50710

Abstract

This study aims to investigate the influence of transformational leadership style on the intention to continue using digital accounting systems, particularly analyse perceived ease of use and perceived of usefulness as mediating factors. Research data were utilized purposive sampling technique and collected through online survey for digital accounting systems users in private and public sectors in Indonesia. The final dataset consisted of 55 respondents. The data collected is analysed using SEM-PLS with Smart-PLS 4 software. The results confirm that transformational leadership style did not directly influence to continuance intention to use digital accounting system. However, it influences continuance intention to use digital accounting systems through intervention perceived of usefulness as full mediator. In contrast, variable perceived ease of use did not show as a mediator. This finding is attributed to the characteristic respondents of this study that have high proficiency. These research findings contribute to the strategic function of leaders to shape employee perceptions regarding digital accounting systems. Furthermore, the study suggests that organizations should not solely focus on technical operational skills training. It should go beyond to change employee mindsets, ensuring employees’ recognition and derive actual value from the digital accounting systems utilized.
Pengaruh Asimetri Informasi Terhadap Manajemen Laba dengan Ukuran Perusahaan dan Kepemilikan Manajerial Sebagai Variabel Pemoderasi Ningtyas, Arie Dea; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.51740

Abstract

This research aims to analyze the effect of Information Asymmetry on Earning Management With Firm Size and Managerial Ownership as Moderating Variables in Property and Real Estate Companies listed on the Indonesia Stock Exchange from 2021 to 2024. The research method used is Moderated Regression Analysis (MRA). The population in this study consists of all property and real estate companies listed on the Indonesia Stock Exchange, With Sample Selection based on specific criteria. The results indicate that Information Asymmetry, Firm Size, and Managerial Ownership have an Influence on Earnings Management. In Addition, The Moderated Regression Analysis reveals that Firm Size and Managerial Ownership are able to Moderate the effect of information asymmetry on Earning Management in Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2021-2024 period. This study implies that reducing information asymmetry is crucial to limiting earnings management practices, particularly in property and real estate companies where firm characteristics play a significant role. Furthermore, the moderating effects of firm size and managerial ownership suggest that stronger internal governance structures can help mitigate opportunistic managerial behavior arising from information gaps.

Page 28 of 28 | Total Record : 278

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