Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Jurnal Akuntansi, Keuangan dan Tekonologi Informasi Akuntansi merupakan publikasi dari Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Bengkulu. Jurnal ini merupakan wadah untuk menampung gagasan, telaah dan kajian ilmiah, dan sebagai penyalur informasi untuk pengembangan dan pembangunan ilmu di bidang akuntansi yang meliputi : akuntansi manajemen, akuntansi sektor publik, auditing, akuntansi syariah, akuntansi kesehatan, akuntansi keuangan, perpajakan dan sistem informasi akuntansi. Accreditation: Sinta 4, Penerbitan ini memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, bibliografi dan tulisan praktis dari kalangan ahli, akademisi maupun praktisi. Nama Jurnal : Jurnal Akuntansi, Keuangan dan Tekonologi Informasi Akuntansi Inisial : JAKTA Frekuensi : 2 Issues pertahun ( June and December) DOI Prefix : e-ISSN : 2723-1399 P-ISSN :2723-1488 Editor in Chief :Dr. Yusmaniarti, SE., MM Penerbit :Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Bengkulu Citasi : Garuda, Google Scolar, Copernicus
EVALUASI IMPLEMENTASI SIPD DALAM PENGANGGARAN DAERAH PADA BAGIAN AKUNTANSI DAN PELAPORAN BKAD KABUPATEN SUMBAWA
Digital transformation through the Regional Government Information System (SIPD) is a crucial step toward creating more transparent and accountable regional financial management. This study aims to evaluate the Regional Government Information System (SIPD) in the budgeting process at the Accounting and Reporting Division of the BKAD Sumbawa Regency, using the Van Meter and Van Horn model as a framework. The research was conducted using a descriptive qualitative approach, collecting data through interviews with four key informants and system document studies. The results indicate that, from a regulatory standpoint, SIPD has been able to integrate the process from planning to reporting and strengthen budget discipline through automatic ceiling locking features. However, several obstacles remain in the field, such as unstable central servers and uneven technical capabilities among staff. To address these issues, implementers made adjustments such as working at night and peer-to-peer learning. A key finding of this research is the "ripple effect," where the quality of financial reports highly depends on the accuracy of data input at the beginning of the budgeting process. Therefore, the researcher suggests that the central government improve server infrastructure and increase technical training in the regions to maintain the quality of financial reporting. Keywords: Regional Budgeting, Accounting, Financial Reporting, Van Meter And Van Horn.
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PENGARUH KEBIJAKAN PENGELOLAAN ASET DAN AKUNTABILITAS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN EMPAT LAWANG
This study aims to analyze the influence of asset management and accountability policies on the quality of financial reports of the Empat Lawang Regency Government. The research method used is a quantitative method using primary data obtained through questionnaires distributed to 53 Empat Lawang Regency Government employees involved in asset management and financial report preparation. Data analysis techniques include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing (t-test and F-test). The results show that asset management policies have a positive and significant effect on financial report quality, while accountability has a positive effect on financial report quality. Simultaneously, asset management and accountability policies have a significant effect on financial report quality with a coefficient of determination (R²) of 0.778, indicating that 77.8% of the variation in financial report quality can be explained by these two variables, while the remaining 22.2% is influenced by other factors outside the study. The conclusion of this study is that the implementation of good asset management policies and increased accountability can improve the quality of financial reports of the Empat Lawang Regency Government. Keywords: Accountability, Asset Management Policy, Financial Report Quality, Local Government
DIGITALISASI SISTEM INFORMASI AKUNTANSI UMKM: ANALISIS KUALITATIF BERBASIS TOE DAN RBV
This study aims to analyze the digitalization of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through an integrated Technology-Organization-Environment (TOE) and Resource-Based View (RBV) approach, as well as to identify the factors influencing technology adoption and implementation success. The research employed a descriptive qualitative method using secondary data collected from government reports, statistical databases, national and international scientific journals, and industry reports related to MSME digitalization during the 2016–2026 period. Data were analyzed through documentation studies using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing, supported by coding techniques and source triangulation. The findings reveal that technological, organizational, and environmental factors play significant roles in encouraging the adoption of digital AIS, while internal organizational capabilities, including digital literacy and human resource competencies, determine implementation success. Digital AIS has been shown to improve operational efficiency, data accuracy, and decision-making quality among MSMEs, although challenges such as low digital literacy, limited infrastructure, and financial constraints remain. The study concludes that the success of AIS digitalization in MSMEs is determined not only by technology adoption but also by the readiness of internal resources to utilize technology effectively and sustainably, thereby creating strategic value and enhancing business competitiveness. Keywords: Accounting Information Systems, Digitalization
PENGARUH IMPLEMENTASI GREEN ACCOUNTING, KEPEMILIKAN INSTITUSIONAL, DAN ENVIRONMENTAL DISCLOSURE, TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGs)
This study aims to examine the effect of Green Accounting Implementation, Institutional Ownership, and Environmental Disclosure on Sustainable Development Goals (SDGs) in mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The population of this study consists of 63 mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Data collection was conducted using purposive sampling, resulting in a sample of 8 companies. The data used are secondary data obtained from Annual Reports and Sustainability Reports published through the official website of the Indonesia Stock Exchange (IDX) at www.idx.com and the official websites of each company. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that Green Accounting implementation (X1) and Environmental Disclosure (X3) have no effect on Sustainable Development Goals (SDGs). Meanwhile, Institutional Ownership (X2) has a significant negative effect on Sustainable Development Goals (SDGs). The results of this study also show that Green Accounting implementation (X1), Institutional Ownership (X2), and Environmental Disclosure (X3) simultaneously have a significant effect on Sustainable Development Goals (SDGs). Keywords: Green Accounting, Good Corporate Governance (Gcg), Environmental Disclosure, Sustainable Development Goals (Sdgs), Mining Companies.
ANALISIS PENGARUH MOBILE BANKING DAN PERUBAHAN NILAI AKTIVA TETAP TERHADAP KINERJA KEUANGAN BANK KONVENSIONAL DI INDONESIA STUDI EMPIRIS PADA BANK UMUM KONVENSIONAL
This study aims to analyze the effect of the number of mobile banking users, the value of mobile banking transactions, and changes in fixed asset values on the financial performance of conventional banks in Indonesia as measured by Return on Assets (ROA) and Return on Equity (ROE), with Bank Size as a control variable. This study uses secondary data obtained from bank annual reports as well as publications from the Financial Services Authority and Bank Indonesia during the 2017–2024 period. The sample was determined using purposive sampling techniques and analyzed using panel data regression. The results indicate that the number of mobile banking users does not significantly affect ROA and ROE. The value of mobile banking transactions does not significantly affect ROA, but has a positive and significant effect on ROE. Meanwhile, changes in fixed asset values do not significantly affect ROA and ROE. Bank Size has a positive and significant effect on ROA and ROE. Simultaneously, all independent variables significantly affect the financial performance of conventional banks in Indonesia. The findings indicate that optimizing mobile banking services and managing technology investment effectively can become a strategy to improve sustainable bank financial performance. Keywords: Mobile Banking, Mobile Banking Transaction Value, Fixed Assets, Bank Financial Performance
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024
This study aims to analyze the effect of Debt to Equity Ratio (DER), Return on Assets (ROA), and Earnings Per Share (EPS) on stock prices of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research method employed is a quantitative approach with an associative design using secondary data obtained from companies’ annual reports and analyzed through multiple linear regression. The results show that partially DER, ROA, and EPS do not have a significant effect on stock prices. However, simultaneously DER, ROA, and EPS have a significant effect on stock prices. In conclusion, although each financial ratio individually does not significantly influence stock prices, the combination of DER, ROA, and EPS collectively explains stock price movements in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Keywords: Debt To Equity Ratio, Return On Assets, Earnings Per Share, Stock Price, Food And Beverage Companies
TAX DIGITALIZATION AND TAX COMPLIANCE: A SYSTEMATIC LITERATURE REVIEW
This study aims to analyze the effect of tax digitalization on tax compliance and to identify research patterns and trends related to tax digitalization during the 2019–2025 period. The research method employed is a Systematic Literature Review (SLR) consisting of planning, conducting, and reporting stages. Relevant articles were systematically identified through the SINTA database based on predetermined inclusion and exclusion criteria, resulting in 21 articles selected for analysis. The findings indicate that tax digitalization contributes to improving tax compliance through enhanced ease of use, perceived usefulness, administrative efficiency, transparency, and taxpayer trust in the tax system. However, the effectiveness of digitalization is influenced by contextual factors such as digital literacy, infrastructure quality, cultural characteristics, trust in tax authorities, and regulatory readiness. Furthermore, the review reveals a shift in research trends from evaluating electronic tax system implementation toward examining taxpayer behavior, digital inclusion, the application of big data and artificial intelligence, and digital tax governance. The study concludes that tax digitalization has significant potential to improve tax compliance; however, its success depends on the development of an inclusive and adaptive ecosystem supported by adequate digital literacy, robust infrastructure, and responsive policies that accommodate technological advancements. Keywords: Tax Digitalization; Tax Compliance; E-Filing; Digital Literacy; Systematic Literature Review
THE EFFECT OF ISLAMIC SOCIAL REPORTING, BANK SIZE, AND NON-PERFORMING FINANCING ON THE PROFITABILITY OF SHARIA COMMERCIAL BANKS IN INDONESIA
This study examines the effect of Islamic Social Reporting (ISR), bank size, and non-performing financing (NPF) on the profitability of Sharia Commercial Banks (BUS) in Indonesia during the post-merger period of 2021–2024. The study employs a quantitative explanatory approach using secondary data obtained from annual reports, sustainability reports, and Islamic banking statistics issued by the Financial Services Authority (OJK). ISR is measured using a disclosure index based on content analysis, while profitability is proxied by return on assets (ROA). The sample consists of 8 Sharia Commercial Banks, resulting in 24 effective observations after incorporating lagged ISR to mitigate potential reverse causality. Panel data regression is conducted using a fixed effects model, as confirmed by specification tests. The results indicate that lagged ISR has a positive and significant effect on ROA, suggesting that improved Islamic social disclosure enhances bank profitability in subsequent periods. Bank size also shows a positive and significant influence on profitability, reflecting the role of scale and operational capacity. In addition, non-performing financing is positively associated with ROA within the fixed effects framework, indicating a short-run risk–return trade-off during the post-merger and post-pandemic recovery period. These findings highlight the strategic importance of Islamic Social Reporting and structural bank characteristics in supporting sustainable profitability in Indonesia’s Islamic banking sector. Keywords : Islamic Social Reporting; Return On Assets; Bank Size; Non-Performing Financing; Sharia Commercial Banks
PENGARUH ESG (ENVIRONMENTAL SOCIAL GOVERNANCE), PERTUMBUHAN ASSET, DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022
This study aims to analyze the influence of ESG (Environmental Social Governance), asset growth, and company life cycle on cash holdings in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research method used is a quantitative method using secondary data obtained from annual reports and sustainability reports of manufacturing companies listed on the IDX. The study population consisted of 209 companies, with a research sample of 48 observations selected using a purposive sampling technique. Data analysis was performed using multiple linear regression with the help of the SPSS program. The results showed that ESG had a negative and significant effect on cash holdings with a significance value of 0.007 and a regression coefficient of -0.203, asset growth had a negative and significant effect on cash holdings with a significance value of 0.001 and a regression coefficient of -0.119, and company life cycle had a negative and significant effect on cash holdings with a significance value of 0.004 and a regression coefficient of -0.098. Simultaneously, ESG, asset growth, and the company's life cycle significantly influence cash holdings, with a significance value of 0.000 and an Adjusted R Square of 0.322. The conclusion of this study indicates that increased ESG disclosure, asset growth, and the development of the company's life cycle tend to reduce the level of cash holdings in manufacturing companies due to the increasing need for funds for operational activities, investments, and corporate responsibilities. These three variables are able to explain 32.2% of the variation in cash holdings, while the remainder is influenced by other factors outside the study. Keywords: ESG (Environmental Social Governance), Asset Growth, Company Life Cycle, Cash Holding, Manufacturing Companies
PENGARUH DEBT TO EQUITY RATIO, GROWTH OPPORTUNITY DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022)
This study aims to analyze the effect of Debt to Equity Ratio (DER), Growth Opportunity, and Dividend Policy on Firm Value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The research method used is quantitative, utilizing secondary data obtained from the companies' annual financial reports. The study population consisted of 30 companies, and using a purposive sampling technique, 11 companies were sampled over a five-year observation period, resulting in 55 observations. Data analysis was performed using panel data regression with the help of EViews 12, and the best model selected was the Fixed Effect Model (FEM). The results indicate that partially, Debt to Equity Ratio (DER), Growth Opportunity, and Dividend Policy do not significantly influence Firm Value, with probability values ​​of 0.8090, 0.0762, and 0.6887, respectively, all greater than 0.05. However, the research model was simultaneously declared feasible with a Prob(F-statistic) value of 0.0000. The Adjusted R-Squared value of 0.675969 indicates that the Debt to Equity Ratio, Growth Opportunity, and Dividend Policy variables explain 67.59% of the variation in Firm Value, while the remaining 32.41% is explained by other variables outside the research model. The conclusion of this study indicates that Debt to Equity Ratio, Growth Opportunity, and Dividend Policy are not factors influencing Firm Value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Keywords: Debt to Equity Ratio, Growth Opportunity, Dividend Policy, Firm Value, Food and Beverage Companies
ANALISIS KINERJA KEUANGAN BANK SYARIAH INDONESIA DITINJAU DARI ASPEK STRUKTUR MODAL, PROFITABILITAS DAN LIKUIDTAS
This study aims to analyze the financial performance of PT Bank Syariah Indonesia (BSI) in terms of capital structure, profitability, and liquidity during the 2021–2023 period. The research method used is quantitative descriptive research with financial ratio analysis techniques including Debt to Equity Ratio (DER) to measure capital structure, Return on Equity (ROE) to measure profitability, and Current Ratio (CR) to measure liquidity. The data used is secondary data obtained from the financial statements of PT Bank Syariah Indonesia for the 2021–2023 period. The results show that from a capital structure aspect, the DER value is in the healthy category because it is still below the established risk limit. From a profitability aspect, the ROE value has increased from 15% in 2021 to 18% in 2022 and 25% in 2023, indicating an increase in the company's ability to generate profits from its capital. From a liquidity perspective, the Current Ratio decreased from 2540% in 2021 to 1874% in 2022 and 745% in 2023, but remained above the established standard, demonstrating excellent ability to meet short-term obligations. The conclusion of this study is that PT Bank Syariah Indonesia has healthy and stable financial performance, reviewed from the aspects of capital structure, profitability, and liquidity during the study period. Keywords: Financial Performance, Capital Structure, Profitability, Liquidity, Indonesian Sharia Banks
PENGARUH FINANCIAL DISTRESS, AUDIT STENURE, DAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023
This research aims to determine the effect of Financial Distress, Audit Tenure, and Independent Commissioners on the Integrity of Financial Reports with Audit Quality as a Moderating Variable in LQ 45 companies listed on the IDX (2020-2023). The population in this study consisted of 45 companies. The sampling technique selected based on certain criteria using purposive sampling was 25 samples. This research is a quantitative study with secondary data. The method used is a quantitative method processed with the SPSS 30 application. The techniques and data analysis used are descriptive statistics, classical assumption tests, multiple regression analysis and moderation regression analysis. The results of this study indicate that the financial distress variable affects the integrity of financial reports, audit tenure and independent commissioners do not affect the integrity of financial reports. Furthermore, audit quality moderation is unable to moderate the relationship between financial distress, audit tenure and independent commissioners on the integrity of financial reports. Keywords: Financial Distress, Audit Tenure, Independent Commissioner, Financial Report Integrity and Audit Quality
THE EFFECT OF EARNINGS, BOOK VALUE, R&D EXPENDITURE, AND CASH FLOW INFORMATION ON STOCK PRICES
This study aims to examine the effect of earnings per share (EPS), book value per share (BVPS), research and development expenditure per share (R&DPS), and operating cash flow per share (OCFPS) on stock prices of healthcare, consumer, and basic materials companies listed on the Indonesia Stock Exchange during the period 2015–2024. The research method employed is a quantitative approach using panel data regression analysis with a Random Effects Model (REM) estimated through Generalized Least Squares (GLS). The sample consists of 13 firms selected through purposive sampling, resulting in 124 firm-year observations after the removal of outliers. The results indicate that EPS has a positive and significant effect on stock prices at the 5% significance level, while BVPS has a positive and significant effect at the 10% significance level. In contrast, OCFPS and R&DPS do not have a significant effect on stock prices, and firm size as a control variable is also found to be insignificant. In conclusion, earnings remain the most value-relevant accounting information in explaining stock prices in the Indonesian capital market, whereas book value exhibits weaker explanatory power and both operating cash flow and R&D expenditure are not fully reflected in market valuation. Keywords: Earnings per Share (EPS), Book Value per Share (BVPS), Research and Development Expenditure, Operating Cash Flow per Share (OCFPS), Stock Prices
PENGARUH VOLATILITAS NILAI TUKAR RUPIAH, HARGA MINYAK MENTAH, DAN HARGA BATU BARA GLOBAL TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA DENGAN VOLATILITAS RETURN SAHAM SEBAGAI MEDIATOR
This study aims to analyze the effect of Rupiah exchange rate volatility against the US dollar, global crude oil prices, and global coal prices on stock returns on the Indonesia Stock Exchange (IDX), with stock return volatility as a mediating variable. The research method used is a quantitative approach with an explanatory-causal design using daily time series secondary data from January 1, 2022, to December 30, 2025, obtained from Trading Economics. The analysis was conducted through stationarity tests, ARCH Effect tests, volatility estimation using the GJR-GARCH and EGARCH models, and mediation tests using the Two-Step Volatility Mediation approach. The results show that Rupiah exchange rate volatility has a positive and significant effect on stock return volatility, while global crude oil and coal price volatility has a negative and significant effect on stock return volatility. At the mediation stage, stock return volatility proved to be a significant intermediary variable in transmitting the influence of exchange rate volatility, crude oil prices, and coal prices on stock returns, while the direct effect of the three macroeconomic variables on stock returns became insignificant after the mediator was included in the model. The conclusion of this study shows that stock return volatility acts as the main transmission mechanism that bridges the influence of macroeconomic risk on stock returns on the Indonesia Stock Exchange, so that market volatility factors need to be a primary concern for investors and policymakers in facing global economic dynamics. Keywords: Exchange Rate Volatility, Crude Oil Prices, Global Coal Prices, Stock Returns, Stock Return Volatility
KINERJA KEUANGAN: KEPATUHAN WAJIB PAJAK DAN INSENTIF PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA SEKTOR MAKANAN DAN MINUMAN
This study aims to analyze the effect of tax compliance and tax incentives on financial performance with company size as a moderating variable in the food and beverage sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method used is an associative quantitative method with secondary data obtained from the companies' financial reports. The research sample was determined using a purposive sampling technique, resulting in 20 companies with a total of 100 observations. Data analysis was conducted through descriptive statistics, multiple linear regression, and Moderated Regression Analysis (MRA). The results of the study indicate that tax compliance has a negative and significant effect on financial performance, while tax incentives have a positive and significant effect on financial performance. In addition, company size is unable to moderate the effect of tax compliance on financial performance or the effect of tax incentives on financial performance. The conclusion of this study shows that increasing tax compliance tends to decrease financial performance in the short term due to the increasing tax burden, while the use of tax incentives can improve financial performance through fiscal efficiency, and company size does not act as a moderating variable in this relationship. Keywords: Financial Performance, Tax Compliance, Tax Incentives, Company Size, Moderated Regression Analysis (MRA
PENGARUH SUSTAINABILITY REPORTING, INTELLECTUAL CAPITAL, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
This study aims to analyze the influence of sustainability reporting, intellectual capital, and capital structure on firm value, with good corporate governance as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research method used was quantitative with purposive sampling, resulting in 140 observations. The research data were secondary data obtained from annual reports and corporate sustainability reports. These data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) using EViews SV 12. The results showed that sustainability reporting, intellectual capital, and capital structure had no significant effect on firm value. Furthermore, good corporate governance was unable to moderate the effect of sustainability reporting and intellectual capital on firm value. However, good corporate governance significantly strengthened the influence of capital structure on firm value. The conclusion of this study indicates that sustainability reporting, intellectual capital, and capital structure are not yet the primary determinants of firm value. However, effective implementation of good corporate governance can strengthen the relationship between capital structure and firm value by improving oversight and control of corporate financing policies. Keywords: Sustainability Reporting, Intellectual Capital, Capital Structure, Good Corporate Governance, Company Value
LITERATURE REVIEW: AKUNTABILTAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN SEBAGAI PILAR GOOD GOVERNANCE DI SEKTOR PUBLIK
This study aims to analyze the role of accountability and transparency in financial management as key pillars in realizing good governance in the public sector. The research method used is a literature review utilizing secondary data sourced from 20 national scientific articles published in the 2020–2025 period and obtained through Google Scholar searches and the Publish or Perish application. The results of the study indicate that accountability and transparency play a significant role in increasing the effectiveness and efficiency of public sector financial management, strengthening the quality and credibility of financial reports, encouraging public participation in oversight, and increasing public trust in the government. In addition, these two principles function as control mechanisms capable of minimizing irregularities in the financial management of villages and other public sector organizations. However, their implementation still faces various obstacles, such as limited human resources, weak internal control systems, low utilization of information technology, and limited access to information for the public. The conclusion of this study shows that accountability and transparency are important foundations in realizing sustainable good governance, thus requiring strengthening the capacity of the apparatus, increasing information disclosure, and optimizing the oversight system to support more accountable and transparent public sector financial management. Keywords: Accountability, Transparency, Financial Management, Good Governance, Public Sector
PENGARUH HARGA EMAS DUNIA, INFLASI DOMESTIK DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN SUB-SEKTOR PERTAMBANGAN EMAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2024-2025
This study aims to analyze the influence of world gold prices, domestic inflation, and financial performance proxied by Return on Equity (ROE) and Net Profit Margin (NPM) on the stock prices of gold mining sub-sector companies listed on the Indonesia Stock Exchange for the period 2024–2025. The research method used is a quantitative method with a descriptive and associative approach. The research sample consisted of 5 companies selected using a purposive sampling technique with a total of 105 observations during the period January 2024 to September 2025. Data analysis was carried out using multiple linear regression with the help of SPSS version 26 through the classical assumption test, t-test, F-test, correlation analysis, and coefficient of determination. The results show that world gold prices have a positive and significant effect on stock prices, domestic inflation does not have a significant effect on stock prices, ROE does not have a significant effect on stock prices, while NPM has a negative and significant effect on stock prices and is the most dominant variable. Simultaneously, world gold prices, domestic inflation, ROE, and NPM have a significant effect on stock prices with a coefficient of determination of 39.4%. The conclusion of this study is that world gold prices and NPM are the main factors influencing the share prices of gold mining sub-sector companies, while domestic inflation and ROE have not been able to provide a significant influence during the research period. Keywords: World Gold Price, Domestic Inflation, Return on Equity, Net Profit Margin, Stock Price
ANALISIS PENENTUAN BIAYA PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PADA UMKM SEMPOL AYAM MBAK TYAH DI KOTA BENGKULU
This study aims to analyze the determination of production costs as a basis for determining selling prices at Mbak Tyah's Chicken Sempol MSME in Bengkulu City. The research method used is a qualitative method with data collection techniques through observation, interviews, and documentation of the business owner. Data analysis is carried out through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that the total production cost of Mbak Tyah's Chicken Sempol MSME per month is Rp217,390,000 consisting of raw material costs of Rp109,800,000, direct labor costs of Rp37,800,000, factory overhead costs of Rp64,590,000, and owner's salary of Rp5,200,000. With a production volume of 270,000 skewers per month, the cost of goods sold is Rp805 per skewer. The selling price set at Rp1,000 per skewer results in a profit of Rp195 per skewer or a total profit of Rp52,650,000 per month. The conclusion of this study indicates that the selling price set by the Mbak Tyah Chicken Sempol MSME is sufficient to cover all production costs and provide adequate profits. However, the production cost recording system still needs improvement to make cost calculations and business decision-making more accurate and effective. Keywords : Production Cost, Selling Price, Cost of Goods Sold, Profitability
PENGARUH INTENSITAS PENGGUNAAN SOFTWARE AKUNTANSI MYOB TERHADAP PEMAHAMAN SISTEM INFORMASI AKUNTANSI (STUDI KASUS MAHASISWA AKUNTANSI DI KOTA BENGKULU)
The development of information technology in the digital era has significantly influenced the field of accounting, particularly through the implementation of accounting software in the learning process. This study aims to examine the effect of the intensity of using MYOB accounting software on students’ understanding of Accounting Information Systems (AIS) among accounting students in Bengkulu City. This research employed a quantitative associative approach with a sample of 100 students selected using a purposive sampling technique. Data were collected using questionnaires and analyzed through reliability testing, normality testing, simple linear regression analysis, t-test, and the coefficient of determination using the latest version of SPSS. The results indicated that the research instruments were reliable, with Cronbach’s Alpha values of 0.867 for the MYOB usage variable and 0.914 for the AIS understanding variable. The simple linear regression results showed that the intensity of MYOB usage had a positive and significant effect on AIS understanding, with a t-value of 9.023 and a significance value of 0.000 < 0.05. Additionally, the coefficient of determination (R Square) was 0.451, meaning that 45.1% of the variation in AIS understanding was explained by the intensity of MYOB usage, while the remaining 54.9% was influenced by other factors. Thus, the higher the intensity of students’ MYOB usage, the better their understanding of Accounting Information Systems. Keywords: Usage Intensity, Accounting Information Systems, Accounting Students
PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL MEDIASI PADA SEKTOR ENERGI DAN PERTAMBANGAN
This study aims to analyze the effect of green accounting on financial performance with environmental performance as a mediating variable. The population of this study consists of energy and mining sector companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using purposive sampling, resulting in 120 observations. The data used are secondary data obtained from financial reports and sustainability reports, analyzed using linear regression and path analysis. The results show that green accounting has a positive effect on financial performance, but no effect on environmental performance. Environmental performance negatively affects financial performance and is unable to mediate the effect of green accounting on financial performance. These findings indicate that environmental cost allocation can support operational efficiency and profitability, while environmental performance tends to increase operational costs and reduce the company’s ability to generate profits from its assets. Environmental performance also tends to function as a form of compliance with environmental regulations and corporate legitimacy. Keywords: Green Accounting, Environmental Performance, Financial Performance
PERAN SOCIAL COGNITIVE CAREER THEORY TERHADAP NIAT KARIR MAHASISWA AKUNTANSI DI BIDANG AUDIT
This study aims to examine the influence of accounting profession stereotypes, work stress, job satisfaction, and job prestige on the career intentions of accounting students in the field of auditing within the framework of Social Cognitive Career Theory (SCCT). This study employs a quantitative method with a population of accounting students at universities in Surakarta who have taken the Auditing course. The research sample consisted of 171 students determined using the Lemeshow formula with purposive sampling. Data were collected via a questionnaire and analyzed using multiple linear regression with SPSS version 25. The results indicate that, simultaneously, all variables significantly influence the career intentions of accounting students in the field of auditing. Partially, job satisfaction and job prestige were found to have a positive and significant influence, while accounting profession stereotypes and work stress were not found to have a significant influence. These findings confirm that outcome expectations within the SCCT framework have a greater influence than self-efficacy in shaping the career intentions of accounting students in the field of. Keywords: Social Cognitive Career Theory, Accounting Stereotypes, Job Stress, Work Satisfaction, Job Prestige, Career Intentions
PENGARUH LITERASI KEUANGAN DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DI KECAMATAN KEMAYORAN
This study aims to examine the effect of financial literacy and the use of accounting information on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Kemayoran District, Central Jakarta. This research employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners and managers. The population consisted of MSMEs operating in Kemayoran District, Central Jakarta. A total of 75 respondents were selected using purposive sampling based on predetermined criteria. Data were analyzed using multiple linear regression analysis with the assistance of Statistical Product and Service Solutions (SPSS). The results indicate that financial literacy has a positive and significant effect on MSME performance, with a significance value of 0.001 (<0.05). Meanwhile, the use of accounting information does not have a significant effect on MSME performance, with a significance value of 0.080 (>0.05). Simultaneously, financial literacy and the use of accounting information significantly affect MSME performance, as indicated by a significance value of 0.005 (<0.05). These findings suggest that MSME performance is more strongly influenced by the financial literacy of business owners, particularly their ability to manage financial resources and make appropriate financial decisions, than by the use of accounting information, which remains relatively limited and administrative in nature. Keywords: Financial Literacy, Use Of Accounting Information, MSME Performance
ANALISIS VALUE FOR MONEY DALAM PENGUKURAN KINERJA ANGGARAN PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN EMPAT LAWANG
This study aims to analyze the budget performance of the Public Works and Spatial Planning (PUPR) Department of Empat Lawang Regency using the Value for Money approach reviewed from the economic, efficiency, and effectiveness aspects. The research method used is a descriptive method with a qualitative approach using secondary data sourced from the Budget Realization Report (LRA) and the Physical and Financial Realization Report of the PUPR Department of Empat Lawang Regency for the 2022–2024 Fiscal Year. Data collection techniques were carried out through documentation and literature studies, while data analysis used Value for Money measurements based on economic, efficiency, and effectiveness ratios. The results of the study indicate that from an economic aspect, budget performance is in the economic category during the 2022–2024 period with ratios of 105.54%, 200.63%, and 168.43%, respectively. From the efficiency aspect, budget performance shows a very efficient category in 2022 (84.22%), efficient in 2023 (91.26%), but becomes inefficient in 2024 (129.40%) due to budget refocusing. Meanwhile, from the effectiveness aspect, budget performance is in the fairly effective category for three consecutive years with a ratio of 98.82%, 89.37%, and 87.12%, although experiencing a downward trend every year. The conclusion of this study shows that the budget performance of the PUPR Office of Empat Lawang Regency has generally met the Value for Money principle, especially in the economic and effectiveness aspects, but the efficiency aspect still needs to be improved so that budget management can produce more optimal performance and provide greater benefits to the community. Keywords: Budget, Effectiveness, Efficiency, Financial Performance, Value for Money
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM PENGENDALIAN INTERNAL PADA TOKO LUWES FASHION BLITAR
The objective of this study is to measure the effectiveness of implementing a cash register-based Point of Sale (POS) Accounting Information System on the execution of internal control at Luwes Fashion Store Blitar. This study employs a qualitative descriptive approach, with informants consisting of the owner and employees directly involved in sales activities and inventory management. Data were collected through observation, interviews, and documentation methods to obtain data which were then analyzed using the Miles and Huberman model and evaluated based on the five components of COSO internal control. The results indicate that the use of the Point of Sale cash register system helps accelerate transaction processes, improves recording accuracy, and provides sales information that is more accessible and usable. Based on the effectiveness measurement using the Dean J. Champion method, internal control scored 65%, placing it in the "moderately effective" category. However, the system's effectiveness is not yet optimal due to concurrent duties (lack of segregation of duties), the absence of written SOPs and organizational structures, and inventory oversight that has not been fully implemented. The results of this study show that the implementation of AIS in retail MSMEs is determined not only by technology but also by the quality of internal control mechanisms supporting business operations. Keywords: Accounting Information System, Internal Control, COSO
TANGGUNG JAWAB SOSIAL PERUSAHAAN, KONEKSI POLITIK DAN KEPEMILIKAN PEMERINTAH: IMPLIKASINYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN LQ45
This study aims to examine the influence of Corporate Social Responsibility, Political Connections, and Government Ownership on Financial Performance in LQ 45 Companies. This study uses a quantitative method with secondary data, which is data obtained indirectly through intermediary media. The data collection technique uses the documentation method, which includes the collection, examination, and analysis of data available on the Indonesia Stock Exchange. The population in this study consists of companies listed on the LQ 45 index at the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 45 companies. The sample was selected using purposive sampling from the population of 45 LQ 45 companies, resulting in 34 companies that met the criteria, yielding 170 observations. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS 26. The results of the study indicate that Corporate Social Responsibility does not have a effect on Financial Performance, as evidenced by a t-value of 1.057 and a significance level of 0.292 > 0.05, Political Connections do not have a positive impact on Financial Performance, as indicated by a t-value of -1.060 and a significance level of 0.291 > 0.05. Government Ownership does not have a positive impact on Financial Performance, as indicated by a t-value of -1.060 and a significance level of 0.291 > 0.05. Simultaneously, Corporate Social Responsibility (CSR), political connections, and government ownership do not affect financial performance, as seen from the F-value of 1.843 with a significance level of 0.108, which is greater than 0.05. Keywords: Corporate Social Responsibility, Political Connections, Government Ownership, And Financial Performance
PERAN IMPLEMENTASI SP2D BERBASIS KEPATUHAN ATURAN DAN EFEKTIVITAS PENGENDALIAN INTERNAL DALAM MENEKAN TINGKAT RETUR SP2D PADA KPPN SUMBAWA
This study aims to analyze the role of compliance with norms and the effectiveness of internal control in reducing the rate of SP2D returns at KPPN Sumbawa. Employing a descriptive qualitative method with a Principal-Agent Theory approach, this research identifies that SP2D returns represent a manifestation of agency costs arising from information asymmetry and failures in operational risk management at the work unit level. The study population encompasses all work units under the jurisdiction of KPPN Sumbawa, with purposive sampling involving key informants from both KPPN and the work units. Data analysis was conducted through content analysis of interview transcripts and SP2D return monitoring documents for the year 2024. The findings indicate that the dominant cause of returns is inactive or closed recipient accounts, frequently attributable to excessive staff workload and a lack of proactive risk evaluation. Although compliance with norms is relatively high due to routine KPPN oversight, weaknesses in internal control at the initial level (the SAKTI application) remain a critical gap. This study concludes that achieving a zero-return objective necessitates mandatory systemic validation mechanisms and a reorientation of human resource competencies. This research contributes to the development of public sector internal control strategies and offers practical recommendations for treasury system integration to enhance state liquidity efficiency. Keywords: Agency Theory, Internal Control, Regulatory Compliance, Returns
CSR, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL SEBAGAI DETERMINAN MANAJEMEN LABA
This study aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure, leverage, and managerial ownership on earnings management in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method used is a quantitative approach with an explanatory design using secondary data in the form of annual reports and corporate sustainability reports. The research sample was selected using a purposive sampling method and resulted in 115 company-year observations after a process of filtering and removing outliers. Data analysis was performed using multiple linear regression with descriptive statistical testing, classical assumption tests, t-tests, F-tests, and coefficients of determination. The results show that CSR disclosure has a negative and significant effect on earnings management, indicating that increasing corporate social transparency can reduce earnings management practices. Leverage has a positive and significant effect on earnings management, indicating that debt pressure can increase the tendency of companies to engage in earnings management. Meanwhile, managerial ownership has no significant effect on earnings management. Simultaneously, CSR disclosure, leverage, and managerial ownership influence earnings management. The conclusion of this study shows that CSR and funding structure are important factors in explaining earnings management practices, while managerial ownership has not been able to become an effective control mechanism in non-cyclical consumer companies in Indonesia. Keywords: Corporate Social Responsibility, Earnings Management, Leverage, Managerial Ownership, Non-Cyclical Consumer Companies
PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2023
This study aims to analyze the influence of Intellectual Capital Disclosure and Good Corporate Governance on firm value in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2023. The research method used is quantitative with an associative approach. The data used are secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used the documentation method, while the data analysis technique used multiple linear regression with the help of SPSS software. The results show that Intellectual Capital Disclosure influences firm value with a significance value of 0.011 < 0.05. Good Corporate Governance also influences firm value with a significance value of 0.000 < 0.05. Simultaneously, Intellectual Capital Disclosure and Good Corporate Governance influence firm value with a significance value of 0.000 < 0.05 in the F-test. The conclusion of this study indicates that intellectual capital disclosure and the implementation of good corporate governance can influence the increase in firm value in manufacturing companies listed on the Indonesia Stock Exchange. Keywords: Good Corporate Governance, Intellectual Capital Disclosure, Company Value, Manufacturing Companies, Corporate Governance
THE EFFECT OF COMPUTER SELF-EFFICACY AND MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM ON THE USE OF E-FILING IN REPORTING ANNUAL SPT OF INDIVIDUAL TAXPAYERS
This study aims to determine the effect of Computer Self-Efficacy and Modernization of the Tax Administration System on the use of e-Filing in reporting Annual Tax Returns (SPT) by Individual Taxpayers at the Bengkulu Satu Pratama Tax Service Office. The research method used was a quantitative survey approach using primary data obtained through questionnaires distributed to 397 individual taxpayer respondents who used e-Filing. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS version 25 through descriptive statistical testing, data quality testing, classical assumption testing, and hypothesis testing. The results showed that Computer Self-Efficacy had a positive and significant effect on the use of e-Filing, and Modernization of the Tax Administration System had a positive and significant effect on the use of e-Filing. Simultaneously, Computer Self-Efficacy and Modernization of the Tax Administration System had a significant effect on the use of e-Filing in reporting Annual Tax Returns by Individual Taxpayers. The conclusion of this study indicates that improving taxpayers' ability and confidence in using technology and implementing increasingly modern tax administration systems can increase the use of e-Filing services in fulfilling tax obligations. Keywords: Computer Self-Efficacy; E-Filing; Modernization of the Tax Administration System; Tax; Individual Taxpayers
FINANCIAL ACCOUNTING IN FAMILYFIRM: A BIBLIOMETRIC ANALYSIS OF EARNINGS MANAGEMENT, REPORTING QUALITY, AND AUDIT RESEARCH
This study aims to analyze the development, structure, and patterns of research on financial accounting in family firms, focusing on earnings management, reporting quality, and audit research. The research method used was a bibliometric analysis of 162 open-access documents indexed by Scopus for the period 2007–2026. The analysis was conducted using performance analysis and science mapping with the help of Scopus, Microsoft Excel, and VOSviewer to identify publication trends, author productivity, country contributions, influential journals, most-cited documents, and relationships between keywords. The results show that research on financial accounting in family firms has increased significantly, especially after 2020, with key emerging themes including earnings management, family ownership, financial reporting quality, corporate governance, and audit quality. Keyword co-occurrence analysis yielded six research clusters demonstrating the interrelationships between earnings management, financial reporting quality, governance, accounting conservatism, and audit mechanisms. This study concludes that the literature on financial accounting in family firms continues to develop and is still dominated by issues of accounting information quality, the influence of family ownership on reporting behavior, and the role of governance and audit mechanisms in enhancing the credibility of financial reports. Keywords: Audit Quality, Earnings Management, Family Firms, Financial Reporting Quality, Financial Accounting
THE EFFECT OF PROFITABILITY AND TAX MINIMIZATION ON TRANSFER PRICINGMODERATED BY FIRM SIZE (AN EMPIRICAL STUDY ON MINING COMPANIES
This study aims to examine the effect of profitability and tax minimization on transfer pricing, with firm size serving as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. The research employed a quantitative approach using secondary data obtained from the audited annual financial statements of mining companies listed on the IDX. The sample consisted of 12 companies (36 firm-year observations) selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM), including descriptive statistics, measurement model evaluation, structural model assessment, and hypothesis testing. The results indicate that profitability has a significant negative effect on transfer pricing, while tax minimization has no significant effect on transfer pricing. Firm size has a significant negative direct effect on transfer pricing and significantly moderates the relationship between profitability and transfer pricing. However, firm size does not moderate the relationship between tax minimization and transfer pricing. The coefficient of determination (R²) shows that profitability, tax minimization, and firm size explain 36.6% of the variation in transfer pricing. In conclusion, transfer pricing practices in Indonesian mining companies are primarily influenced by profitability and firm size, whereas tax minimization does not significantly affect transfer pricing, either directly or through the moderating role of firm size. Keywords: Firm Size, Profitability, Tax Minimization, Transfer Pricing
PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (STUDI PADA OPD KAB. KEPAHIANG)
This study aims to analyze the influence of intellectual capital, market value, and institutional ownership on firm value in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. The research method used is quantitative with an associative approach. The data used are secondary data obtained from the companies' financial reports. The sampling technique used was purposive sampling, resulting in 92 observations after removing outliers. Data analysis was performed using multiple linear regression with IBM SPSS through the classical assumption test, partial t-test, simultaneous t-test (F-test), and coefficient of determination (R²). The results show that intellectual capital has a significant influence on firm value, while market value and institutional ownership have no effect. Simultaneously, intellectual capital, market value, and institutional ownership have a significant influence on firm value. The conclusion of this study shows that increasing intellectual capital can increase company value, while market value and institutional ownership have not been able to provide a significant influence on company value in LQ45 companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Keywords: Earnings Per Share; Intellectual Capital; Institutional Ownership; Firm Value; Price to Book Value
PENGARUH SUKU BUNGA, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA
This study aims to analyze the effect of interest rates, capital structure, firm size, and managerial ownership on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method employed is quantitative, utilizing secondary data in the form of company annual reports. The population in this study was food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 28 companies with a total of 140 observations during the study period. Data analysis was performed using multiple linear regression with the assistance of statistical applications. The results show that interest rates have no significant effect on firm value, capital structure has no significant effect on firm value, firm size has a negative and significant effect on firm value, while managerial ownership has no significant effect on firm value. The conclusion of this study indicates that internal and external factors have different influences on firm value. Firm size is the only variable shown to influence firm value in food and beverage companies listed on the Indonesia Stock Exchange, while interest rates, capital structure, and managerial ownership have not significantly influenced changes in firm value during the study period. Keywords: Managerial Ownership, Firm Value, Capital Structure, Interest Rate, Firm Size
PENGARUH KUALITAS SISTEM, INFORMASI, LAYANAN, DAN PERCEIVED COERCION TERHADAP KEPUASAN WAJIB PAJAK PENGGUNA CORETAX
This study aims to analyze the influence of system quality, information quality, service quality, and perceived coercion on taxpayer satisfaction among CoreTax users and to expand the application of the Information System Success Model to the context of mandatory system use. The research method used was a quantitative approach, collecting primary data through questionnaires from 119 taxpayers using CoreTax. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3.2, through testing of measurement and structural models. The results indicate that system quality and information quality have a positive and significant effect on taxpayer satisfaction among CoreTax users, while service quality and perceived coercion do not significantly influence taxpayer satisfaction. Information quality is the most dominant variable influencing taxpayer satisfaction, demonstrating the importance of accuracy, completeness, relevance, and ease of understanding of information in supporting the fulfillment of tax obligations. The conclusion of this study indicates that the success of CoreTax implementation is determined more by the system's ability to provide quality tax information and effective system performance than by supporting service factors or perceived coercion in using the system. Keywords: Coretax; Taxpayer Satisfaction, Information Quality, Service Quality, System Quality