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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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Pengaruh Kualitas Sumber Daya Manusia dan Usia Usaha terhadap Kualitas Laporan Keuangan di Sektor Kuliner Kota Padang Lestari, Dika; Umar, Desyani; Zulfia, Dewi; Rivandi, Muhammad
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.v11i02.54844

Abstract

Small and Medium Enterprises (SMEs) play a strategic role as the backbone of the economy, driving economic growth and income equality, particularly in Padang City, which contributes significantly to the GRDP of West Sumatra Province. Despite their significant potential, SMEs still face fundamental challenges, particularly in preparing high-quality financial reports. The low quality of financial reports is caused by limited accounting knowledge, weak human resources (HR) quality, and a lack of business experience, as reflected in the age of the business. This study aims to analyze the influence of HR quality and business age on the quality of financial reports of culinary sector SMEs in Padang City. The method used is a quantitative approach with multiple regression analysis. The sample consisted of 60 fast food SMEs in Padang City in 2025. The results of this study indicate that human resources and business age have a positive and significant influence on the quality of financial reports in fast food SMEs in Padang City. This finding indicates the importance of increasing human resource capacity through training and mentoring, as well as business experience in supporting the preparation of more accurate, relevant, and reliable financial reports. This research is expected to be a basis for the government and related parties in designing policies and programs for empowering SMEs to improve the quality of financial reports and business competitiveness in a sustainable manner.
Peluang dan Tantangan Implementasi Pajak Karbon dalam Mendorong Ekonomi Hijau di Indonesia Rahmawati, Zahra Aulia; Koerniawati, Dwi
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.v11i01.50577

Abstract

Sustainable economic growth and carbon emission management have become key issues on the global agenda, prompting various countries, including Indonesia, to adopt economy-based emission control instruments. Carbon tax is a fiscal instrument that is considered effective for internalizing the external costs of emissions and encouraging the transition to a green economy. This study analyzes the opportunities and challenges of its implementation in Indonesia using a qualitative-descriptive method through a literature study of journals, regulations, and research reports. The results of the study show that conceptually and regulatively, Indonesia has a strong foundation through the 2021 HPP Lawand Presidential Regulation 98/2021. The opportunities for implementation include the potential for emission reductions of up to 30%, increased investment in renewable energy, the creation of green jobs, and projected state revenue of IDR 23.65 trillion. However, there are significant challenges such as industry resistance, the risk of inflation, suboptimal regulatory readiness, low public literacy, and the need for compensation mechanisms. The implementation of carbon taxes in Indonesia requires a mature roadmap, integration with ETS, and strengthened governance to support a sustainable green economy.
The Effect of Profit Sharing Financing and Trading on Financial Performance: FDR as a Moderating Variable at Bank Aceh Syariah Afrida, Riga; Hastuti, Cut Sri Firman; Rahmazaniati, Linda
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.v11i01.52366

Abstract

This study aims to assess how profit-sharing financing and sale-based financing affect financial performance (Return on Assets/ROA) and to re-examine the role of the Financing to Deposit Ratio (FDR) as a moderating variable in the relationship between profit-sharing and sale-based financing and financial performance (ROA). The population of this study is based on the monthly financial statements of Bank Aceh Syariah published from January 2020 to December 2024, totaling 60 reports. The sample selection in this study was conducted using the total sampling method. Data analysis was carried out using moderated regression analysis (MRA). The data were processed using SPSS version 26, yielding results that indicate that profit-sharing financing partially has no effect on financial performance (ROA), while sale-based financing partially has a significant effect on financial performance (ROA). The Financing to Deposit Ratio (FDR) is unable to moderate the relationship between profit-sharing and sale-based financing and financial performance (ROA). Simultaneously, profit-sharing and sale-based financing are found to influence financial performance (ROA) at Bank Aceh Syariah.
Improving Financial Management Behavior Influenced by Financial Knowledge, Financial Attitude, and Gender in Housewives Yohana, Salsa Nur; Widiastuti, Anna
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.v11i01.52705

Abstract

Housewives play a crucial role in family financial management. However, low financial literacy and attitudes toward finance, as well as gender differences in financial decision-making, remain challenges. This study aims to analyze the influence of financial knowledge, financial attitudes, and gender on financial management behavior using a quantitative approach. The population of this study was 160 housewives in Jepara Regency, selected using random sampling techniques. The research instrument was a questionnaire, and data analysis was conducted using SmartPLS 4. The results indicate that financial knowledge, financial attitude, and gender have a significant direct influence on financial management behavior. This study emphasizes the importance of improving financial literacy, developing positive financial attitudes, and fostering gender equality in financial decision-making to support wiser financial management behavior among housewives. The theoretical contribution of this study tests the hypothesis that individuals’ tendency to engage in financial management behavior is influenced by positive attitudes and subjective norms (the opinions of significant others) as explained in the Theory of Planned Behavior. Meanwhile, the practical contribution provides a basis for developing educational programs that not only improve financial knowledge but also build positive attitudes and strengthen social norms that support good financial behavior among housewives.
Pengaruh Kinerja Keuangan Pemerintah Daerah terhadap Indeks Pembangunan Manusia Kabupaten dan Kota di Sumatera Utara Iqbal, Muhammad; Hasibuan, Ervina Rosarina; Husnasari, Khalila
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.v11i01.53269

Abstract

This study aims to examine how local government financial performance impacts the Human Development Index (HDI), spesifically fiscal decentralization ratio, effectiveness ratio of local revenue, and local financial efficiency ratio. The sample used in this study consisted of 33 regencies and cities in North Sumatra Province, using secondary data in the form of the Regional Revenue and Expenditure Budget (APBD) and its realization, as well as the HDI values of regencies and cities in North Sumatra. This study used the SPSS software to analyze the data. The results of the partial test stated that  fiscal decentralization ratio and effectiveness ratio of local revenue had an effect on the HDI of regencies and cities in North Sumatra, while local financial efficiency ratio had no effect on HDI. The results of the simultaneous test stated that  fiscal decentralization ratio, effectiveness ratio of local revenue, and local financial efficiency ratio together had an effect on the HDI. These findings imply that local governments should prioritize strengthening fiscal autonomy and improving the effectiveness of revenue collection to enhance human development outcomes, while also reevaluating financial efficiency policies to ensure that budget allocations are not only cost efficient but also development oriented.
Akuntansi Karbon di Indonesia: Pendorong ESG atau Sekadar Janji Kosong? Raudhah, Putri Nur; Mukhtaruddin, Mukhtaruddin; Sari, Rela
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.v11i01.54130

Abstract

The increasingly urgent issue of climate change has prompted Indonesia to strengthen its commitment to achieving net zero emissions within the next four decades. This commitment is reflected in the adoption of carbon accounting practices linked to environmental, social, and governance (ESG) reporting. This study examines whether carbon accounting in Indonesia serves as an effective driver of ESG reporting or merely represents a symbolic commitment. Using a qualitative approach, this research employs a semi-systematic literature review of 51 articles published between 2021 and 2026, focusing on carbon accounting, emission disclosure, and ESG reporting in Indonesia and emerging markets. The findings indicate that carbon accounting can improve environmental transparency and support both financial and environmental performance, particularly when reinforced by strong corporate governance and regulatory initiatives. However, its implementation remains constrained by the lack of standardized reporting frameworks, voluntary disclosures, limited technical capacity, and ongoing greenwashing practices. The study concludes that the effectiveness of carbon accounting depends on management commitment, regulatory enforcement, and stakeholder oversight.
Apakah Literasi Keuangan Memperkuat Pengaruh Program Tabungan Emas dan Adopsi Fintech terhadap Minat Menabung UMKM? Natania, Talitha; Putra, Iwan; Ramalia, Aminah
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.v11i01.54143

Abstract

This study aims to analyze the effect of the implementation of the Pegadaian Gold Savings Program and fintech adoption on the saving intentions of Micro, Small, and Medium Enterprises (MSMEs), as well as to examine the role of financial literacy as a moderating variable. This research employs a quantitative approach using a survey method by distributing questionnaires to 160 MSME respondents in Jambi City. The data analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that fintech adoption has a positive and significant effect on saving intentions, while the implementation of the Pegadaian Gold Savings Program does not have a significant effect. Financial literacy is also found to have a positive and significant effect on saving intentions. Furthermore, financial literacy significantly moderates the relationship between fintech adoption and saving intentions, but does not significantly moderate the relationship between the implementation of the Pegadaian Gold Savings Program and saving intentions. These findings indicate that improving financial literacy is essential in enhancing the effectiveness of fintech utilization in increasing MSMEs’ saving intentions. The implications of this study are expected to provide insights for policymakers and financial institutions in developing strategies to improve financial literacy and optimize the use of fintech and gold savings products among MSMEs.
Do Operating Cash Flows Improve Firm Performance? The Moderating Role of Bank Foreign Ownership Utkirov, Samandar; Apandi, R Nelly Nur; Sofia, Alfira; Nuriddin, Javliev
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.v11i01.54282

Abstract

This study examines the effect of operating cash flow on firm performance and the moderating role of bank foreign ownership. Despite extensive research on firm performance, prior studies have limited attention to how internal financial capacity interacts with external ownership mechanisms, particularly in emerging market contexts. This study employs a quantitative approach using secondary data obtained from the annual reports and financial statements of non-financial companies listed on the Indonesia Stock Exchange (IDX). The final sample comprises 428 firm observations selected through purposive sampling. Multiple linear regression analysis is used to test the proposed hypotheses. The results indicate that operating cash flow has a positive and significant effect on firm performance, suggesting that firms with stronger operational cash generation tend to achieve better financial outcomes. Furthermore, the findings reveal that bank foreign ownership significantly moderates the relationship between operating cash flow and firm performance in a negative direction, indicating that the positive impact of operating cash flow on firm performance becomes weaker in firms with higher levels of foreign ownership. These results highlight the importance of internal financial capability and ownership structure in shaping firm performance in emerging markets.

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