Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI ADOPSI CLOUD ACCOUNTING PADA UMKM DI KOTA MATARAM

Bintang Olvi Syawila — 2025-12-30

This study aims to analyze the factors influencing cloud accounting adoption among Micro, Small, and Medium Enterprises (MSMEs) in Mataram City using the Technology–Organization–Environment (TOE) framework, specifically the factors of relative advantage, compatibility, competitor pressure, and business control. The research method used is a descriptive quantitative method with data collection through questionnaires to 85 MSMEs in Mataram City who have used cloud accounting applications for at least one year, using a purposive sampling technique. The results show that cloud accounting adoption among MSMEs in Mataram City has a positive impact on technological, organizational, and environmental aspects, where relative advantage and compatibility are the most dominant factors in driving adoption, characterized by increased efficiency, productivity, ease of financial management, and suitability of features to business needs. In addition, business control and competitor pressure also have a positive contribution in improving internal control, financial data quality, and MSME competitiveness, although their influence is not as strong as technological factors. The conclusion of this study is that the adoption of cloud accounting in MSMEs in Mataram City is significantly influenced by the perception of benefits and suitability of technology, so that increasing digital literacy and providing cloud accounting solutions that suit the characteristics of MSMEs are important factors in encouraging wider adoption.

Keywords: Cloud Accounting, Relative Advantage, Compatibility, Competitor Pressure, Business Control, TOE Framewor

HUBUNGAN SALES GROWTH DAN EPS GROWTH TERHADAP PERTUMBUHAN HARGA SAHAM

Si Made Ngurah Purnaman — 2025-12-30

This study aims to analyze the effect of revenue and Earnings Per Share (EPS) on stock price growth of technology sector companies listed on the Indonesia Stock Exchange. This study employs secondary data from corporate financial statements and applies panel data regression analysis using the Random Effect Model approach. The results indicate that revenue has a positive but insignificant effect on stock price growth, while EPS has a positive and significant effect on stock price growth. These findings suggest that investors place greater emphasis on profitability indicators rather than revenue growth when evaluating the value of technology sector stocks. This study is expected to provide empirical evidence for capital market research and serve as a reference for investors in making investment decisions.

Keywords: Revenue, Earnings Per Share, Stock Price Growth, Technology Sector

PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET DAN TOTAL ASSET TURNOVER TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI

Gita Dwi Nurita — 2025-12-30

This study aims to determine the effect DER, ROA, and TATO on PBV among companies in the telecommunication subsector. Applying a quantitative approach using secondary data in the form of financial statements of telecommunication subsector issuers on IDX for the 2019-2024 period. The results indicate that Only DER and ROA have a positive and significant effect on PBV, while TATO does not show a significant influence. This finding provides a theoretical contribution by serving as an academic reference for expanding knowledge on the factors that drive PBV. The result may also be used as a learning resource in relevant fields.In terms of practical contribution, the results provide empirical guidance for investors, managers, and analysts in the telecommunication subsector in prioritizing the analysis of DER and ROA as key determinants of stock value.

Keywords: Return On Asset, Telecommunication Industry, Total Asset Turnover, Price To Book Value, Debt To Equity Ratio

PENGARUH PERSEPSI SISTEM INFORMASI AKUNTANSI TERHADAP MINAT PENGGUNAAN QRIS (STUDI KASUS PADA SELURUH MAHASISWA KOTA BENGKULU TAHUN 2025)

Iwin Arnova — 2025-12-30

This study aims to analyze the effect of accounting information system perception on students’ interest in using the Quick Response Code Indonesian Standard (QRIS) among students in Bengkulu City in 2025. The research employs a quantitative approach with an associative-correlational method. A total of 80 respondents were selected using the Slovin formula with a 5% margin of error. Data were collected through validated and reliable questionnaires and analyzed using multiple linear regression with t-test, F-test, and coefficient of determination (R²). The results show that accounting information system perception has a positive and significant effect on students’ interest in using QRIS. The determination coefficient (R²) of 0.916 indicates that 91.6% of the variation in QRIS usage interest is explained by the perception of accounting information systems. The better the perception of accuracy, relevance, and reliability, the higher the interest in using QRIS. This finding highlights the importance of accounting information literacy and digital financial education in promoting cashless payments among students.

Keywords: Accounting Information System Perception, QRIS, Usage Interest, Students

PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH REPUTASI PERUSAHAAN

Robert Jao — 2025-12-30

This study aimed to partially examine the effect of environmental and financial performance on corporate reputation. Examine the effect of environmental performance and financial performance partially on firm value. It also tests the effect of environmental performance and financial performance partially on firm value through corporate reputation. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, with a total sample size of 55 company data. This study's secondary data is the Annual and sustainability reports obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The results of this study indicate that environmental performance has a positive and significant effect on corporate reputation. Financial performance has a positive and significant effect on corporate reputation. Corporate reputation has a positive and significant effect on firm value. Environmental performance has a positive but insignificant effect on firm value. Financial performance has a positive and significant effect on firm value. The results of this study also show that corporate reputation can mediate the relationship between environmental performance and firm value, and corporate reputation can also mediate the relationship between financial performance and firm value.

Keywords: Environmental Performance, Financial Performance, Corporate Reputation, Firm Value

PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PENGELOLA ANGGARAN DENGAN SPIP SEBAGAI VARIABEL MODERASI

Rifki Yus Saputra — 2025-12-30

The phenomenon of delays in the disbursement of Employee Income Supplements (TPP) for up to six months and a decrease in budget realization in Batang Hari Regency reflects the weak implementation of good governance principles, particularly accountability, transparency, and internal control. This study aims to analyze the influence of accountability and transparency on the performance of budget managers with the Government Internal Control System (SPIP) as a moderator. The method used is a quantitative approach and uses a questionnaire as a data source. The study population includes 28 agencies, with a purposive sample of 32 TPP management employees in six main agencies. The data analysis process uses the SmartPLS 4 tool with the Structural Equation Modeling (SEM) principle with Partial Least Square (PLS). This study shows that accountability has no effect on the performance of budget managers, while transparency has a significant positive effect. SPIP has no direct effect on performance and does not moderate the relationship between accountability and performance. However, SPIP actually weakens the effect of transparency on performance, indicating that SPIP implementation has not been optimal. These findings confirm that transparency is an important factor in improving the performance of budget managers, while ineffective SPIP has the potential to reduce transparency.

Keywords: : Accountability, Transparency, Spip, Budget Performance, Good Governance

PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE, KUALITAS AUDIT, DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

Rahmad Cahayadi — 2025-12-30

This study aims to determine the effect of environmental social governance, audit quality and earnings management on tax avoidance. This study uses tax avoidance as the dependent variable and environmental social, audit quality, and earnings management as independent variables. The population of this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. By using purposive sampling technique, 9 companies were obtained that met the criteria for selecting data samples and have been analyzed with multiple linear regression analysis tests using the Eviews version 12 program. The results of the study on non-cyclical consumer sector companies obtained simultaneous results (f-test) showing that environmental social governance, audit quality, and earnings management variables have an effect on tax avoidance. While the partial results (t-test) of the environmental social governance variable have no effect on tax avoidance, and the audit quality variable has a negative effect on tax avoidance, and earnings management has no effect on tax avoidance.

Keywords: Environmental Social Governance, Audit Quality, Earnings Management, And Tax Avoidance

ANALISIS EFISIENSI PENGELOLAAN KEUANGAN PADA DISPERINDAGKOP DAN UKM KABUPATEN POHUWATO DENGAN PENDEKATAN COST BENEFIT ANALYSIS

Rahma Nurtiya Matani — 2025-12-30

This research aimed to analyze the efficiency of financial management at the Department of Industry, Trade, Cooperatives, and SMEs of Pohuwato Regency using the Cost-Benefit Analysis (CBA) approach, identify effective programs, and provide strategic recommendations. The study employed a quantitative descriptive method, utilizing efficiency ratios, Payback Period, Net Present Value (NPV), and Benefit Cost Ratio (BCR). The results indicated that financial efficiency during 2022-2024 was classified as fairly efficient, with an average of 82.81% However, the CBA results showed that the investment was not economically viable, with a negative NPV, a Payback Period exceeding three years, and a BCR of less than 1. Interviews with SMEs revealed that the assistance provided by the government was beneficial. However, there were weaknesses in administrative aspects and an understanding of regulations. SME operators stated that they had never made payments to the local government and were unaware of tax obligations stipulated in Government Regulation No. 23 of 2018.

Keywords : Financial Efficiency, Cost Benefit Analysis, Small And Medium Enterprises, Payback Period, Net Present Value, Benefit Cost Ratio

IMPLEMENTASI SIPADES UNTUK PENINGKATAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ASET DI DESA ILOHELUMA

Ade Mohamad — 2025-12-30

This study aims to analyze the implementation of SIPADES in improving transparency and accountability of asset management in Iloheluma Village. The method used is descriptive qualitative through observation, in-depth interviews, and documentation. The results of the study indicate that the implementation of SIPADES version 01 is still offline-based and not optimal. The main obstacle lies in the lack of understanding of village operators due to minimal technical guidance, which is caused by budget constraints from the central government. Other obstacles include the lack of conformity of communication indicators, human resources, disposition, and bureaucratic structures with applicable standard operating procedures. The use of manual methods in reporting also slows down the process of digitizing asset management. The development plan to version 02 of SIPADES in Gorontalo Regency is also constrained by budget problems.

Keywords: SIPADES, Transparency, Accountability, Village Asset Management, Information System

ESG RATING DAN KINERJA PERUSAHAAN

Dhini Azhari — 2025-12-30

This study aims to examine the influence of Environmental, Social, and Governance (ESG) ratings on company performance in Indonesia. The research method used is a quantitative approach with panel data regression analysis on companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research sample consists of 45 companies with a total of 225 company-year observations selected using a purposive sampling method, with ESG ratings sourced from Refinitiv Eikon. Company performance is measured using Return on Assets (ROA) as a proxy for financial performance and Tobin's Q as a proxy for market performance, with firm size as a control variable. The results show that ESG ratings have a positive and significant effect on company financial performance (ROA), but a negative and significant effect on market performance as measured by Tobin's Q. Additional testing shows that the Environmental and Social components have a positive effect on ROA, while the Governance component shows no significant effect, and all ESG pillars have not significantly influenced market performance individually. The conclusion of this study shows that ESG ratings play a greater role in improving a company's internal performance than in shaping market value perceptions. Therefore, it is necessary to increase investor literacy and appreciation of sustainability practices so that ESG benefits can be more optimally reflected in the market valuation of companies in Indonesia.

Keywords: SG Rating, Company Performance, Return On Assets, Tobin's Q, Sustainability

PENGARUH KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PADA BALAI PENGELOLA TRANSPORTASI DARAT KELAS II SUMATERA SELATAN

Selva Dwi Utary — 2025-12-30

This study aims to test the hypothesis of the influence of Communication and Work Environment on Job Satisfaction. The method used in this research is a quantitative method with a total sample of 69 respondents. The data analysis techniques used in this study are multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis, t-test, and F-test using SPSS software. The results of the t-test show a significant value of 0.000 < 0.05 (5%), thus Ha is accepted and Ho is rejected. Communication and Work Environment each have a significant partial effect on Job Satisfaction at the Class II South Sumatra Land Transportation Management Office. The results of the F-test conclude that there is a significant simultaneous influence of Communication and Work Environment on Job Satisfaction at the Class II South Sumatra Land Transportation Management Office.

Keywords: Communication, Work Environment, and Job Satisfaction

PERILAKU HERDING DAN OVERCONFIDENCE: MENJELAJAHI PENGARUH MEDIA SOSIAL TERHADAP KEPUTUSAN INVESTASI GENERASI Z

Purnomo Sutirto Adi — 2025-12-28

This study aims to examine the influence of behavioral biases including overconfidence, loss aversion, herding behavior, confirmation bias, and Fear of Missing Out (FOMO) as well as the roles of social media, influencers, and financial literacy on investment decisions among Generation Z in Indonesia. A qualitative approach was employed through in-depth interviews with five investors aged 18–25 who have experience investing in stocks and/or cryptocurrencies. Data were analyzed using thematic analysis to identify patterns and themes related to investment decision-making. The findings indicate that Generation Z’s investment decisions are more influenced by psychological and social factors than by rational analysis; herding behavior and FOMO drive impulsive actions, while overconfidence increases overestimation of personal analytical ability. Influencers and social media content reinforce biased risk perceptions, whereas financial literacy, although adequate regarding basic investment concepts, is insufficient to fully mitigate the effects of behavioral biases. These results highlight the dominant role of social media and psychological factors in shaping Generation Z’s investment decisions, suggesting the need for interventions such as financial education, information verification, portfolio diversification, and regulatory oversight of investment promotions. This study contributes to behavioral finance literature and provides practical guidance for enhancing the quality of investment decisions among young investors in the digital era.

Keywords: Z, Investment Decisions, Behavioral Bias, Financial Literacy, Social Media