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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 298 Documents
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Determinants of Firm Value: The Role of Capital Structure, Leverage, Growth, Dividend Policy, and Profitability in Property Companies Listed on the IDX Sartika, Sartika; Perdana, Aditya; Saputri, Eka Julianti Efris; Efrina, Liona
Jurnal Akuntansi & Keuangan Unja Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i01.49973

Abstract

This research aims to analyze the influence of capital structure, leverageleverage, company growth, dividend policies, and profitability on the value of companies in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. This sector was chosen because of its strategic role in the national economy and its positive growth amid global pressure. The value of the company, as an indicator of the performance and attractiveness of investors, is influenced by the internal financial conditions that reflect the sustainability of the business. Using a quantitative approach and data from 23 property and real estate companies that meet the sample criteria of the total population of 92 companies, analyzed using multiple linear regression with softwareIBM SPSS software. The results showed that the structure of capital, leverage, dividend policy, and profitability had a significant effect on the value of the company, supporting signal theory. However, the growth of the company has no significant influence, in contrast to some previous studies. This research provides empirical evidence of the factors that determine the value of the company in the property and real estate sectors in Indonesia, which can be a consideration for management, investors, and subsequent researchers.
Beyond Budget Absorption: Analisis Rasio Keuangan dalam Mengungkap Optimalisasi Kinerja Keuangan dan Efektivitas Pengelolaan Anggaran pada Direktorat Jenderal Pajak Misnawati; Perdana, Aditya; Amalia, Vera; Efrina, Liona
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.52072

Abstract

Financial performance assessments in the public sector have tended to focus on budget absorption rates as the main indicator of successful financial management. This approach does not fully reflect the quality of financial performance and the effectiveness of budget management in a comprehensive manner. This study aims to analyze the role of financial ratios in revealing the optimization of financial performance and the effectiveness of budget management at the Directorate General of Taxes (DGT). Using a quantitative approach, this study examines various public sector financial ratios, including ratios of effectiveness, efficiency, growth, and financial independence, as performance evaluation instruments that go beyond mere budget absorption measures. The research data was sourced from the DJP's audited financial reports during the observation period. The analysis was conducted using inferential statistical methods to identify the relationship and contribution of financial ratios to the effectiveness of budget management. The results show that the optimization of financial performance as reflected in financial ratios has a significant effect on the effectiveness of budget management, while the level of budget absorption does not always substantially reflect the quality of financial performance. These findings emphasize the importance of shifting the paradigm of public sector financial performance evaluation from a compliance orientation to a performance and value-based approach. This study contributes to the enrichment of public sector accounting literature by offering a more comprehensive financial performance evaluation framework and providing policy implications for strengthening financial governance and fiscal accountability within the Directorate General of Taxes.
Pengaruh Arus Kas Bebas, Investment Opportunity Set, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi Vanenza, Desrimayana Putri; Hizazi, Ahmad; Olimsar, Fredy
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53472

Abstract

This study aims to determine the effect of Free Cash Flow, the Investment Opportunity Set, and Firm Size on Firm Value, with Institutional Ownership serving as a moderating variable. This is a quantitative study. The population consists of Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in a total of 101 companies. The study utilizes secondary data obtained from the official Indonesia Stock Exchange website. Data analysis was conducted using panel data regression with E-Views 13 software. The results indicate that Free Cash Flow has a negative effect on Firm Value and the Investment Opportunity Set has a positive effect on Firm Value, whereas Firm Size has no effect on Firm Value. Institutional Ownership positively moderates the effect of Free Cash Flow on Firm Value. However, Institutional Ownership negatively moderates the effects of the Investment Opportunity Set and Firm Size on Firm Value.
Rekonstruksi Laporan Keuangan Syariah: Prinsip, Kualitas Informasi, Dan Pengungkapan Pada Bank Syariah Indonesia Putri, Adelia Nindya; Abdullah, Wahyuddin; Muchlis, Saiful
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53475

Abstract

This article examines the reconstruction of Islamic financial statements, focusing on the application of accounting principles, information quality, and disclosure at Bank Syariah Indonesia (BSI). The study employed a descriptive qualitative method with a literature review approach, analyzing BSI's financial statements for the 2021-2025 period and related regulations. The results indicate that the reconstruction of Islamic financial statements requires a robust conceptual framework based on Islamic PSAK and AAOIFI standards to ensure transparency and accountability. Sharia principles serve as the foundation for recognizing, measuring, and presenting financial transactions, distinguishing Islamic accounting practices from conventional ones. The quality of Islamic financial statement information is determined by relevance, reliability, comparability, and timeliness of presentation. Comprehensive disclosures cover aspects of Islamic compliance, social funds, and operational risks, which are essential stakeholder needs. Bank Syariah Indonesia, the result of a business combination of three state-owned Islamic banks, applies the pooling of ownership method in preparing its financial statements, with adequate disclosures related to the business combination transaction. The reconstruction of sharia financial reports makes a significant contribution to increasing public trust, strengthening financial governance, and achieving the objectives of maqashid sharia in the Indonesian sharia banking industry.
The Pengaruh Pengungkapan Environmental, Social, Governance terhadap Kinerja Keuangan Damaryanti, Ni Kadek; Putra, Gede Sanjaya Adi; Dewi, Kadek Goldina Puteri
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53552

Abstract

This study aims to determine the effect of environmental, social, and governance disclosure on financial performance. The objects of this study are companies in the basic materials and energy sectors listed on the Indonesia Stock Exchange in 2024. Using purposive sampling, 64 data observations were obtained. The data used is secondary data obtained from sustainability reports and financial reports. Environmental, social, and governance disclosure uses GRI 2021 standard data, while financial performance is proxied by return on assets (ROA). Data analysis techniques use multiple linear regression analysis, using SPSS 25 software. Liquidity, measured using the current ratio (CR), was used as a control variable to control for the influence of internal company factors related to the ability to meet short-term obligations. The results showed that environmental disclosure had no significant effect on financial performance. Social disclosure had no significant effect on financial performance. Governance disclosure had a significant negative effect on financial performance.
Pemanfaatan Sistem Informasi Akuntansi dalam Memoderasi Pengaruh Profesionalisme terhadap Kualitas Pelaporan Keuangan di LPD ABIANSEMAL Rengganis, RR. Maria Yulia Dwi; Bagiana, I Kadek; Dewi, I Gusti Putu Eka Rustiana
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53719

Abstract

This study aims to examine the effect of professionalism and accounting information system (AIS) utilization on financial reporting quality, as well as the role of AIS utilization in moderating the relationship between professionalism and financial reporting quality. The research was conducted at Village Credit Institutions (LPDs) in Abiansemal Subdistrict. The sample consisted of 93 respondents. The data were analyzed using simple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results showed that professionalism has a positive and significant effect on financial reporting quality. However, partially, AIS utilization does not have a significant effect on financial reporting quality in the MRA model. Furthermore, the study proves that AIS utilization significantly moderates (strengthens) the effect of professionalism on financial reporting quality. These findings imply that high professionalism supported by the utilization of accounting systems will produce better financial reports.
Model Simulasi untuk Menentukan Harga Pokok Pembelian Tandan Buah Segar di Pabrik Kelapa Sawit Berdasarkan Analisis Data Historis Harga Budianto, Yusuf; Mubarok, Faizul
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53983

Abstract

This study aims to develop a simulation model for determining the Cost of Fresh Fruit Bunches (FFB) Purchase Price at palm oil mills, based on historical data and key production factors, including CPO price, PK price, production yield (OER and KER), processing wages, and transportation costs. The research employs an econometric approach using the Vector Error Correction Model (VECM) to examine both short-term and long-term relationships among the variables. The findings indicate that CPO and PK prices have a significant positive effect on FFB purchase price, while production yield contributes positively and significantly in the long run. Conversely, processing wages and transportation costs show a negative effect on FFB cost. The negative and significant Error Correction Term (ECT) demonstrates the presence of a price adjustment mechanism that drives the FFB price toward long-term equilibrium. In conclusion, the developed model effectively captures the dynamic interactions between market and production factors, supporting strategic pricing and enhancing profitability in the palm oil industry.
Apakah Layanan Beli Sekarang, Bayar Nanti Membentuk Perilaku Keuangan Mahasiswa? Bukti dari Penggunaan Shopee PayLater dan Literasi Keuangan di kalangan Mahasiswa Pendidikan Ekonomi Saragih, Gresya Jahnkia; Rosmiati, Rosmiati; Ramalia, Aminah
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.54586

Abstract

The problem in this research is the increasing development of digital financial services such as Shopee PayLater, which makes it easier for students to make credit purchases. This convenience has the potential to impact financial management, especially in managing expenses and financial planning. Furthermore, the level of financial literacy also plays a significant role in determining an individual's ability to manage finances wisely. This study aims to analyze the effect of Shopee PayLater usage and financial literacy on the financial management of Economics students, class of 2023-2024, at Jambi University. The research method used in this study is a quantitative descriptive method with data collection through filling out a questionnaire. The data analysis technique used is multiple linear regression analysis with the help of SPSS. The results show that partially, the use of Shopee PayLater has no significant effect on financial management. Meanwhile, financial literacy has a significant effect on student financial management. This study shows that the higher the level of financial literacy possessed by students, the better their ability to plan, organize, and control their personal finances.
Pengaruh Akuntansi dan Teknologi Informasi terhadap Kualitas Laporan Keuangan UMKM Sektor Kuliner di Kota Padang Umar, Desyani; Ayu, Sinta Gusti; Rivandi, Muhammad; Kartika, Elvirha Dwi
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.54824

Abstract

This study aims to analyze the effect of accounting understanding and information technology on the quality of financial reports of MSMEs in the culinary sector in Padang City. The research method used is quantitative research with a survey approach. The data used are primary data obtained through the distribution of questionnaires to MSME actors in the culinary sector in Padang City. The research population consisted of 15,830 business units, with the sampling technique using purposive sampling, resulting in 90 respondents. The data analysis techniques used include instrument testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination test using the SPSS program. The results of the study indicate that accounting understanding has a positive and significant effect on the quality of MSME financial reports, while information technology does not have a significant effect on the quality of financial reports. This study implies that strengthening basic manual accounting competencies for culinary MSME actors is more urgently needed by stakeholders than merely focusing on digitalization, considering that the use of technology has not provided a significant contribution to the quality of financial reporting without a strong foundation in accounting understanding.
Integrasi Ekosistem Bisnis dan Kesadaran Lingkungan dalam Perspektif Akuntansi Keberlanjutan: Bukti pada Keberlanjutan Usaha Petani Karet Perempuan Sahara, Sahara; Heriyani, Heriyani; Chilmatussa'adah, Chilmatussa'adah
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.54829

Abstract

This study aims to analyze the effects of business ecosystems and environmental awareness on the business sustainability of women rubber farmers, using a sustainability accounting perspective to interpret the research findings. This research employs a quantitative approach using primary data collected through questionnaires distributed to women rubber farmers in Karang Sari Hamlet, Jambi Province. The data analysis technique used is multiple linear regression with the assistance of IBM SPSS, including t-tests and F-tests. The results indicate that environmental awareness has a positive and significant effect on business sustainability, whereas the business ecosystem has no significant partial effect. However, both variables simultaneously influence business sustainability. Based on the sustainability accounting perspective, these findings indicate that environmental awareness plays a role in improving cost efficiency and optimizing resource management, thereby supporting long-term business sustainability. This study highlights the importance of integrating environmental aspects into business decision-making as part of sustainability accounting practices in small-scale agricultural sectors.

Page 29 of 30 | Total Record : 298

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