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Niluh Putu Dian Rosalina Handayani Narsa
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 163 Documents
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THE INFLUENCE OF CSR DISCLOSURE ON DEBT MATURITY STRUCTURE: EVIDENCE FROM INDONESIAN NON-FINANCIAL FIRMS Ahmad Hakim; Dwi Nastiti Danarsari
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.84033

Abstract

Corporate Social Responsibility (CSR) disclosure has become an essential element of modern corporate sustainability practices. Prior research, however, presents conflicting evidence regarding its influence on a firm's debt maturity structure. Some studies argue that CSR disclosure enhances reputation and transparency, strengthening creditor trust and enabling firms to secure more long-term financing. Conversely, other findings suggest that CSR disclosure may lead to overinvestment and unfavorable signaling, potentially prompting firms to rely more on short-term debt. Addressing this gap, this study examines how CSR disclosure influences debt maturity structure in non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. CSR disclosure is measured using a Global Reporting Initiative (GRI) based index, while debt maturity structure is assessed through the long-term debt to total debt ratio. Using purposive sampling, panel data analysis is conducted through the fixed effect model (FEM) and the panel estimated generalized least squares (EGLS) estimator with cross-section weights, complemented with diagnostic tests. The findings reveal a significant positive relationship between CSR disclosure and debt maturity structure, supporting the view that CSR disclosure enhances credibility and information quality. Additional control variables like leverage, business risk, asset maturity, and interest rate term structure, also significantly influence debt maturity structure decisions. This study contributes to managerial and regulatory insights by demonstrating how CSR disclosure can function as a strategic financing tool to strengthen both sustainability and financial stability.
THE ROLE OF TAX STRATEGY IN ACHIEVING CORPORATE SUSTAINABILITY: EMPIRICAL EVIDENCE FROM INDONESIAN PUBLIC COMPANIES Mirza Maulinarhadi Ranatarisza; Aisyafarras Alfianida
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.84632

Abstract

This study examines how corporate tax strategies influence financial performance among publicly listed companies in Indonesia. Two distinct dimensions of tax strategy are investigated. The first is Minimalization Tax Strategies, which focus on short-term tax burden reduction. The second is Sustainable Tax Strategies, which emphasize consistency in tax planning over time as a means of supporting long-term business sustainability. The analysis incorporates profit margin, firm solvency, and stock valuation as control variables to isolate the effects of tax strategies on financial outcomes. Employing a quantitative approach, the study draws on data from companies listed on the Indonesia Stock Exchange. The findings reveal that Sustainable Tax Strategies exert a positive and significant effect on financial performance. Minimalization Tax Strategies, by contrast, demonstrate no significant impact on financial performance despite their potential to enhance short-term profitability. This outcome likely reflects the risks that aggressive tax reduction poses to business continuity over time. These results contribute to the theoretical discourse on financial sustainability and agency theory. From a practical standpoint, the findings offer insights for corporate managers and regulators who seek to align tax planning practices with broader sustainability objectives.
THE ROLE OF TAX AVOIDANCE IN MODERATING THE RELATIONSHIP BETWEEN DEBT COVENANT, PROFITABILITY, AND TRANSFER PRICING Firmansyah Firmansyah; Martinus Robert Hutauruk; Nadiya Yunan; Pilipus
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.86572

Abstract

Transfer pricing is an important concern in international accounting and taxation, acting as a mechanism to distribute profits affected internally by a company to facilitate tax avoidance strategies. Although transfer pricing is often studied as a tax avoidance tool, research gaps arise in the company's dilemma in shifting profits without violating debt covenants in order to maintain a balance between fiscal burden efficiency and creditor compliance. This quantitative study aims to empirically investigate how debt covenants and profitability impact transfer pricing decisions, with tax avoidance acting as a moderating factor, in manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The purposive sampling method resulted in a total of 125 observations and, in the Moderate Regression Analysis (MRA), showed that debt agreements and profitability had a significant positive effect on transfer pricing policies. It was found that tax avoidance could not reduce the relationship between debt agreements and profitability on transfer pricing decisions, suggesting that contractual compliance motivation and financial performance were more influential than tax avoidance intentions in shaping a company's transfer pricing policy.
DO FINANCIAL AND DIGITAL LITERACY MATTER? EVIDENCE FROM SMES OWNED BY PERSONS WITH DISABILITIES IN CENTRAL JAVA AND EAST JAVA Umiko Bunga Indriyani; Erna Fitri Komariyah; Popi Andiyansari; Ifah Rofiqoh
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.87239

Abstract

Disability-owned SMEs play an essential role in promoting inclusive economic growth; however, their business performance remains relatively low compared to conventional SMEs. This condition is frequently linked to limited financial and digital literacy, both of which are crucial in an increasingly digital business landscape. The purpose of this research is to investigate whether financial and digital literacy notably impact the performance of SMEs owned by individuals with disabilities. Employing a quantitative methodology, data were gathered through a structured survey of disability-owned SMEs and analyzed using partial least squares structural equation modeling (PLS-SEM). Findings reveal that both financial and digital literacy positively and significantly influence SME performance. Financial literacy enhances business performance by improving financial management and decision-making. In contrast, digital literacy strengthens performance by enhancing the use of digital tools, expanding market access, and improving operational efficiency. The findings confirm that literacy-based human capital is a critical determinant of business performance within the context of inclusive entrepreneurship. This study concludes that strengthening financial and digital literacy is essential to improving the sustainability and competitiveness of disability-owned SMEs. The results offer practical implications for policymakers and development agencies in designing targeted, inclusive capacity-building programs to support entrepreneurs with disabilities.
PRODUCTIVE WAQF MODEL FOR WOMEN FISHERS’ EMPOWERMENT: INSIGHTS FROM COMMUNITY-BASED DEVELOPMENT AND MAQASHID SHARIA Putri Purwandari Hasan; Nurul Fitrah Islamiah; Asmirawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.87329

Abstract

Women fishers play an important role in supporting the coastal economy. However, the productivity of women fishers is still relatively low due to limited business capital, production facilities, and  sustainable institutional support. Productive waqf as an Islamic financial instrument is considered strategic because it can provide access to interest-free capital, is in line with maqashid sharia and blue economy principles, and ensures sustainable benefits for women fishers. Therefore, this study aims to design a productive waqf model for women fishers' empowerment by integrating the concepts of community-based development and maqashid sharia principles. The research was conducted using a qualitative approach and case study method in a community of women fishers in a coastal area in South Sulawesi. Data were collected through semi-structured interviews and focus group discussions with groups of women fishers and sharia cooperative managers in the area. The results of data collection were then analyzed thematically using Nvivo 15 software. The results of the study show that there are  major obstacles that limit the productivity of women fishers, namely limited capital, limited means of production, and low bargaining power. Institutional support through sharia cooperatives plays an important role in the distribution of business capital, the provision of means of production, increasing production capacity, and strengthening community solidarity. The output of this study is a conceptual model of community-based productive waqf that contributes to the development of Islamic economics and blue economy literature in Indonesia The research was conducted using a qualitative approach and case study method in a community of women fishers in a coastal area in South Sulawesi. Data were collected through semi-structured interviews and focus group discussions with groups of women fishers and sharia cooperative managers in the area. The results of data collection were then analyzed thematically using Nvivo 15 software. The results of the study show that there are  major obstacles that limit the productivity of women fishers, namely limited capital, limited means of production, and low bargaining power. Institutional support through sharia cooperatives plays an important role in the distribution of business capital, the provision of means of production, increasing production capacity, and strengthening community solidarity. The output of this study is a conceptual model of community-based productive waqf that contributes to the development of Islamic economics and blue economy literature in Indonesia.
THE EFFECT OF GREEN ACCOUNTING AND GOOD CORPORATE GOVERNANCE ON FIRM VALUE: EVIDENCE FROM ENERGY SUB-SECTOR LISTED IN THE INDONESIAN SHARIA STOCK INDEX (ISSI) 2020-2024. Khamila Ari Chandra
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.78043

Abstract

his study was conducted to examine the impact of green accounting and Good Corporate Governance (GCG) on the firm value of companies in the energy sub-sector listed on the Indonesian Sharia Stock Index (ISSI) for the period 2020-2024. The research used a quantitative method with secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and related company reports. The sampling technique used purposive sampling to select companies that met the research criteria. Data analysis was performed using multiple regression to test the effect of independent variables on firm value. The results of the study indicate that the variables of green accounting, audit committee, and institutional ownership do not have a significant effect on firm value. Conversely, the board of commissioners has a significant but negative effect on firm value, indicating that an increase in the role of the board of commissioners does not always have a positive impact on company value. Meanwhile, the board of directors has a significant positive effect on firm value.
DIGITAL LITERACY AND ACCOUNTING COMPETENCE ON STUDENTS’ INTEREST IN PROFESSIONAL EDUCATION IN THE AI ERA Nur Febrani Amanda S; Eko Prasetyo
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.83430

Abstract

This research aims to analyze the impact of understanding accounting material, ChatGPT mastery, and Excel usage on the intention of accounting students from the 2021 and 2022 cohorts at Universitas Kahuripan Kediri to pursue Professional Accountant Education (PPAk). This research focuses on exploring the extent to which students' understanding of basic accounting concepts, their mastery of ChatGPT AI technology in accounting, and their use of Excel as a data recording tool influence their perceptions and interest in continuing their professional accountant education. The independent variables examined in this study are the understanding of accounting material, ChatGPT mastery, and Excel usage, while the dependent variable is the Interest in Pursuing Professional Accountant Education (PPAk). The population in this study consists of regular and non-regular accounting students from the 2021 and 2022 cohorts at Universitas Kahuripan Kediri. The sampling technique used was purposive sampling, and the sample size was determined using the Slovin formula, resulting in 63 respondents. Data analysis employed multiple linear regression analysis using IBM SPSS Statistics software. The results indicate that the understanding of accounting material and Excel usage have a positive and significant effect on the interest in pursuing Professional Accountant Education. Conversely, the ChatGPT mastery variable is proven to have no significant effect. The implications of this study suggest that basic accounting competencies and conventional digital literacy (Excel) remain the primary drivers of students' professional career aspirations. Therefore, educational institutions need to evaluate and integrate artificial intelligence (AI) technology more strategically into the curriculum to enhance its relevance to the readiness of the accounting profession in the future.
SHARIA COMPLIANCE, GCG, AND FINANCIAL PERFORMANCE OF SHARIA BANKS LISTED ON THE IDX Dian Firdaus; Riki Nugraha; Galih Nugraha
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.85623

Abstract

This study aims to analyze the impact of Sharia Compliance and Good Corporate Governance (GCG) on the financial performance of Islamic banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. Sharia Compliance is measured by the Interest-Based Debt to Total Assets ratio (RUBR) and the Sharia Supervisory Board (DPS), while GCG is proxied by the Board of Commissioners (BOC) and Underwriter’s Reputation (UNDW). Using a quantitative approach and multiple linear regression analysis on 48 observations, the results reveal that RUBR has a significant negative effect on Return on Equity (ROE) with a coefficient of -16.141 and p-value of 0.0044. Conversely, UNDW and BOC show significant positive impacts, with coefficients of 2.720 (p=0.0038) and 12.234 (p=0.0473), respectively. However, the DPS (p=0.3894) does not significantly influence ROE, suggesting its role is primarily focused on religious legitimacy rather than direct profit optimization. Simultaneously, the F-test (0.000016) confirms that all variables significantly affect ROE, with an R-squared value of 0.4643, indicating that these factors explain 46.43% of the variance in profitability. The findings imply that while robust oversight and market reputation are essential, minimizing interest-based instruments is critical for maintaining Sharia integrity and financial stability. This research provides strategic insights for management and regulators to strengthen national Sharia governance.
WHEN DOES PROFITABILITY TRANSLATE INTO ESG PERFORMANCE? THE ROLE OF EARNINGS QUALITY IN EMERGING MARKET Mutmainnah; Hasnidar; La Ode Muhammad Saum Fasihu; Muhammad Zaikin; Sindy Fuji Lestari
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.86587

Abstract

This research aimed at investigating the impact of profitability on ESG performance with a moderating effect of earnings quality by taking Return on Assets (RoA) and Return on Equity (RoE) as proxies for profitability. This study applies panel data regression analysis with the STATA version 17 for case approximately 162 non-financial companies recorded in Indonesia Stock Exchange (IDX) at period time between 2018 and 2023 that was taken by purposive sampling. While profitability is broadly considered an indicator for a company’s financial performance, not all profitability measures tell us the same thing about ESG. The results suggest that there is no direct relationship between RoA and ESG performance. Nevertheless, moderated by earnings quality as it is, this makes the difference, with asset efficiency affecting ESG performance only under high-quality earnings. Second, RoE has a significant positive impact on ESGperformance without the moderation effect of earnings quality, suggesting that equitybased profitability enhances ESG performances via firm financial resources and stakeholders demands.
FINANCIAL LITERACY, CASHLESS PAYMENT USAGE, AND FINANCIAL PERFORMANCE OF MICRO AND SMALL ENTERPRISES IN INDONESIA Muh. Irshan Sachrir Sachrir; Andi Nurul Tenriwali Hasanuddin; Nurul Haeriyah Ridwan; Rahmat Hidayat
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.87088

Abstract

This study examines how financial literacy and cashless payment usage influence the financial performance of micro and small enterprises (MSEs) in Indonesia. Drawing on the Resource-Based View (RBV) and the Technology Acceptance Model (TAM), financial literacy is positioned as an internal managerial capability, while cashless payment usage is viewed as technology adoption that supports transaction efficiency, transparency, and financial monitoring. A quantitative explanatory design was applied using cross-sectional survey data from 120 MSE owners who were directly involved in business financial management. The data were analyzed using PLS-SEM with SmartPLS. The findings show that financial literacy has a positive and significant effect on financial performance. MSE owners with better financial knowledge are more capable of preparing records, managing cash flow, separating business and personal finances, and calculating profit. Cashless payment usage also has a positive and significant effect, indicating that QR-based payments, electronic wallets, and mobile banking can strengthen transaction recording and business monitoring. The study contributes by integrating RBV and TAM in a single empirical framework and by showing that financial literacy and cashless payment usage work as complementary factors in improving MSE financial performance.

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