Jurnal Ilmiah Akuntansi
type: channel
description: Journal Title: Jurnal Ilmiah Akuntansi Initials: JILAK Frequency: Februari, mei, Agustus dan November Print ISSN: 3047-1931 Online ISSN: 3047-2334 Editor in Chief: Rasty Yulia, SE., MM., CPFR., C.JTax., C.STax., CTT DOI: 10.69714 Publisher: CV. Denasya Smart publihser Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait bidang Akuntansi seperti : Akuntansi Keuangan (Financial Accounting), Akuntansi Pemeriksaan (Auditing), Akuntansi Biaya (Cost Accounting), Akuntansi Manajemen (Management Accounting), Bidang Bidang Akuntansi Perpajakan, Akuntansi Peranggaran (Budgeting), Akuntansi Pemerintahan (Governmental Accounting), Sistem Akuntansi (Accounting System), Akuntansi Anggaran (Budgetary Accounting) dan Akuntansi Perbankan. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JILAK terbit 4 kali dalam setahun, yaitu pada bulan Februari, mei, Agustus dan November
publisher: CV. Denasya Smart Publisher
language: en
publication name: Jurnal Ilmiah Akuntansi
issn: 3047-1931
items: PENGARUH RETURN ON ASSETS (ROA) DAN EARNINGS PER SHARE (EPS) TERHADAP RETURN INVESTASI SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA PERIODE 2022-2024
items: https://journal.smartpublisher.id/index.php/jilak/article/view/1636
items: PEMBERDAYAAN UMKM BERBASIS PELATIHAN DAN PENDAMPINGAN AKUNTANSI SEDERHANA DALAM MENINGKATKAN PENGELOLAAN KEUANGAN USAHA DI DESA MARUBUN JAYA
items: PENGARUH CITRA MEREK, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN SCARLETT WHITENING PADA KELURAHAN WANASARI
items: PENGARUH SOSIALISASI PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN TAMBUN SELATAN
items: EVALUASI KESEHATAN BANK BERBASIS RISIKO, TATA KELOLA, PROFITABILITAS, DAN PERMODALAN DALAM KERANGKA RGEC PADA PT BANK NEO COMMERCE TBK TAHUN 2022–2024
items: IMPLEMENTASI PRODUK TABUNGAN EASY WADIAH DAN EASY MUDHARABAH DALAM PRAKTIK PELAYANAN DI BANK SYARIAH INDONESIA
items: https://journal.smartpublisher.id/index.php/jilak/article/view/1492
items: PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
items: PENGARUH FINANCIAL LITERACY DAN GAYA HEDONISME TERHADAP FINANCIAL BEHAVIOR DENGAN FINTECH SEBAGAI MODERASI PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA
items: PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA
items: PENGARUH KOMITE AUDIT, AUDIT INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN (FRAUD)
items: IMPLEMENTASI ANGGARAN PRODUKSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN
items: https://journal.smartpublisher.id/index.php/jilak/article/view/1418
items: PENGARUH PROFITABILITAS, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
items: PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN PERENCANAAN PAJAK TERHADAP KINERJA KEUANGAN
items: PENGARUH GROWTH OPPORTUNITY, OPERATING CASH FLOW DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI
items: PENGARUH LITERASI KEUANGAN, EFIKASI DIRI KEUANGAN, PENGGUNAAN FINTECH TERHADAP MANAJEMEN KEUANGAN MAHASISWA S1 AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA
items: PERANGKAP KUANTIFIKASI DALAM SUSTAINABILITY BALANCED SCORECARD: ILUSI PRESISI DALAM PENGUKURAN ISU SOSIAL DAN ETIKA DI SEKTOR PERTAMBANGAN
items: ANALISIS GREEN ACCOUNTING, TINGKAT UTANG, DAN SUSTAINABLE GROWTH TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI
items: PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEPUTUSAN INVESTASI PERUSAHAAN NON-KEUANGAN PADA JAKARTA ISLAMIC INDEX 70 PERIODE 2020–2023
items: FINTECH PAYMENT, FINANCIAL SELF-EFFICACY DAN KEMAMPUAN AKADEMIK TERHADAP PENGELOLAAN KEUANGAN MAHASISWA SARJANA AKUNTANSI
items: ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL TERHADAP PPH PADA PT. DHARMA Tbk
items: PENGARUH SUSTAINABILITY REPORTING, KOMITE AUDIT, RETURN ON EQUITY TERHADAP HARGA PASAR SAHAM
items: LITERATURE : ANALISIS GOING CONCERN, GREEN ECONOMY, INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI KEPEMILIKAN MANAJERIAL
items: PENGARUH KUALITAS AUDIT, TRANSISI ENERGI, DAN KOMITE AUDIT TERHADAP UKURAN PERUSAHAAN DENGAN ESG DISCLOSURE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
items: ANALISIS DAMPAK PENERAPAN PSAK 221 TERHADAP PENGAKUAN,PENGUKURAN SELISIH KURS, DAN KUALITAS PELAPORAN KEUANGAN ENTITAS MULTINASIONAL DI INDONESIA
items: ANALISIS FRAUD TRIANGLE PADA TINDAK PIDANA KORUPSI BERBASIS DIGITAL (STUDI KASUS PROYEK BTS 4G KOMINFO)
items: ANALISIS PENERAPAN PSAK 65 DAN RELEVANSINYA TERHADAP PSAK 15 DAN PSAK 22 DALAM LAPORAN KEUANGAN KONSOLIDASI PT BANK MANDIRI (PERSERO) TBK TAHUN 2024
items: KAJIAN LITERATUR: PENGARUH MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN

PENGARUH RETURN ON ASSETS (ROA) DAN EARNINGS PER SHARE (EPS) TERHADAP RETURN INVESTASI SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA PERIODE 2022-2024
type: item
description: This study aims to investigate the impact of Return on Assets (ROA) and Earnings Per Share (EPS) on stock investment returns in entities in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2022 to 2024. The research approach used is quantitative combined with an associative research design. The data used is secondary data taken from financial statemrts and stock prices of the entities. The sampling technique applies purposive sampling with a total of 15 entities as samples. For analysis, a multiple linear regression method is used which includes classical assumption testing, t-test, F-test, and coefficient of determination. The research findings indicate that individually, Return on Assets (ROA) does not have a significant effect on stock returns with a significance value of 0.822. Similarly, Earnings Per Share (EPS) also does not show a significant effect on stock returns with a significance value of 0.121. Simultaneously, ROA and EPS do not have a significant effect on stock returns, with a significance value of 0.351. The results of this study indicate that stock returns in entities in the food and beverage sector are largely influenced by factors other than profitability, such as macroeconomic conditions, inflation rates, interest rates, and market sentiment. This research is expected to serve as a benchmark for investors investment in making decisions and serve as a reference for future research.
subject: Articles
  topic: section
subject: Return on Assets (ROA)
  topic: keywords
subject: Earnings Per Share (EPS)
  topic: keywords
subject: Stock Return
  topic: keywords
subject: Stock Investment
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
creator: Salsabilla Maharani
creator: Azkia Buana Putri Ning Nabila
creator: Keiko Andromeda Ramadhania Azizah
creator: Siti Rahma
creator: Nadiva Putri
creator: Cantika Istiana Putri Nadira
creator: Tias Suningsih
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 132
ending page: 143
doi: 10.69714/zn404p60

https://journal.smartpublisher.id/index.php/jilak/article/view/1636
type: item
title: PENGARUH TAX PLANNING, INTELLECTUAL CAPITAL, DEBT POLICY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 - 2024)
description: This study aims to determine the effect of tax planning, intellectual capital, debt policy, and profitability in company value. This study was conducted on Infrastructure Sector Companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sampling method useid in this study was purposive sampling, and 39 infrastructure sector companies were obtained. The data analysis techniques used in this study was multiple linear regression using SPSS software version 22. Based on the results of study, it can bei concluded that tax planning has no effect on company value, intellectual capital has a positive and significant effect on company value, debt policy has no effect on company value, profitability has a negative and significant effect on company value.
subject: Articles
  topic: section
subject: Tax Planning
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Debt Policy
  topic: keywords
subject: Profitabilitas
  topic: keywords
subject: Nilai Perusahaan
  topic: keywords
creator: Witaningsih Witaningsih
creator: Martini Martini
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-09
publication date: 2026-05-09
starting page: 122
ending page: 131
doi: 10.69714/xf03zw45

PEMBERDAYAAN UMKM BERBASIS PELATIHAN DAN PENDAMPINGAN AKUNTANSI SEDERHANA DALAM MENINGKATKAN PENGELOLAAN KEUANGAN USAHA DI DESA MARUBUN JAYA
type: item
description: Micro, Small, and, Medium Enterprises (MSMEs) play an important role in supporting the rural economy; however, many MSME actors have not yet implemented regular and systematic financial record-keeping. Common problems include the absence of separation between personal and business finances, inconsistent transction recording, andlimited understanding of simple financial statements such as income statements and inventory records. This community service activity aimsto improve MSMEs’ financial management through training and assistance in simple accounting record-keeping in Marubun Jaya Village method used was direct assistance to 13 MSMEs through several stages, including initial sociailization, basic financial management training, daily transaction recording practice, preparation of simple income statement, inventory recording, as well as monitoring and evaluation. The result show an improvement in MSMEs’ understanding and skills in simple income statements, and managing separate personal and business finances and became more orderly in financial adminitration. Therefore, simple accouting assistance hasproven to have positive impact on improving financial literacy and supporting MSME bussiness management in Marubun Jaya Village.
subject: Articles
  topic: section
subject: MSMEs
  topic: keywords
subject: Accounting Assistence
  topic: keywords
subject: Simple Financial Record
  topic: keywords
subject: Income Statement
  topic: keywords
subject: Financial Literacy
  topic: keywords
creator: Indah Cahyani Pramesti Nasution
creator: Yusmalinda Yusmalinda
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 104
ending page: 110
doi: 10.69714/ge59yn79

PENGARUH CITRA MEREK, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN SCARLETT WHITENING PADA KELURAHAN WANASARI
type: item
description: This study aims to analyze the effect of brand image, product quality, and price on purchasing decisions of Scarlett Whitening products in Wanasari Village. A quantitative approach with a causal associative design was employed. Data were collected through questionnaires distributed to 140 respondents who had used Scarlett Whitening products, selected using purposive sampling technique. The data were analyzed using multiple linear regression with SPSS software. The results show that brand image, product quality, and price have a positive and significant effect on purchasing decisions, both partially and simultaneously. The findings suggest that strengthening brand image, improving product quality, and setting appropriate prices can enhance consumer purchasing decisions. This study provides insights for future research to include other relevant variables.
subject: Articles
  topic: section
subject: Brand Image
  topic: keywords
subject: Product Quality
  topic: keywords
subject: Price
  topic: keywords
subject: Purchasing Decision
  topic: keywords
subject: Scarlett Whitening
  topic: keywords
creator: Fitra Hayyunisha Putri
creator: Milda Handayani
creator: Dhian Tyas Untari
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-13
publication date: 2026-03-13
starting page: 84
ending page: 91
doi: 10.69714/ps8yfa90

PENGARUH SOSIALISASI PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN TAMBUN SELATAN
type: item
description: This study aims to examine the effect of tax socialization, tax sanctions, and tax rates on individual taxpayer compliance in South Tambun District. This study uses primary data collected through questionnaires distributed to individual taxpayers in South Tambun District. The sample was determined using a purposive sampling method, with a total of 101 respondents. The data were analyzed using Smart PLS 4.1 software. The results indicate that tax socialization does not have a positive effect on taxpayer compliance, while tax sanctions and tax rates have a positive effect on taxpayer compliance.
subject: Articles
  topic: section
subject: Tax Socialization
  topic: keywords
subject: Tax Sanctions
  topic: keywords
subject: Tax Rates
  topic: keywords
subject: Taxpayer Compliance
  topic: keywords
creator: Muh Farhan Yudamahendra
creator: Uswatun Khasanah
creator: Maidani Maidani
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-13
publication date: 2026-03-13
starting page: 79
ending page: 83
doi: 10.69714/rmsk9e61

EVALUASI KESEHATAN BANK BERBASIS RISIKO, TATA KELOLA, PROFITABILITAS, DAN PERMODALAN DALAM KERANGKA RGEC PADA PT BANK NEO COMMERCE TBK TAHUN 2022–2024
type: item
description: This study aims to evaluate the health level of PT Bank Neo Commerce Tbk (BBYB) for the 2022-2024 period using the Risk-Based Bank Rating (RGEC) approach, which includes four main aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. The research method used is descriptive quantitative analysis with secondary data sourced from BBYB's annual financial reports. The results show that during the 2022-2024 period, BBYB experienced a consistent improvement in its health level, reflected in the composite score increasing from 66.67% (PK-3 with "fairly healthy" predicate) in 2022 to 75% (PK-2 with "healthy" predicate) in 2024. This improvement was primarily driven by significant enhancements in the risk profile aspect, particularly the LDR ratio which improved from 93% (fairly healthy) in 2022 to 68% (very healthy) in 2024, while NPL remained stable in the healthy category at 2-3%. The profitability aspect showed improvement with ROA increasing from -5.09% (unhealthy) in 2022 to 0.11% (less healthy) in 2024, while NIM consistently maintained a very healthy predicate above 23%. The capital aspect demonstrated very strong performance with CAR consistently above 27% with a very healthy predicate throughout the research period. However, the GCG aspect experienced a decline from "healthy" predicate in 2022 to "fairly healthy" in 2023-2024. This study emphasizes the importance of strengthening GCG principles implementation and continuously improving profitability to support the future growth of digital banks.
subject: Articles
  topic: section
subject: Digital Banking
  topic: keywords
subject: RGEC
  topic: keywords
subject: Bank Neo Commerce
  topic: keywords
subject: Earnings
  topic: keywords
subject: Capital
  topic: keywords
creator: Indri Iswardhani
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-13
publication date: 2026-03-13
starting page: 92
ending page: 103
doi: 10.69714/ehvhyk08

IMPLEMENTASI PRODUK TABUNGAN EASY WADIAH DAN EASY MUDHARABAH DALAM PRAKTIK PELAYANAN DI BANK SYARIAH INDONESIA
type: item
description: Islamic banking plays a strategic role in providing financial services in accordance with Islamic principles. Bank Syariah Indonesia (BSI), as the largest Islamic bank in Indonesia, offers various savings products, including Easy Wadiah Savings and Easy Mudharabah Savings. This study aims to analyze the implementation of these two savings products in Islamic banking service practices at Bank Syariah Indonesia, Tegal Sutoyo Sub-Branch Office. This research employs a qualitative descriptive approach with data collection techniques consisting of direct observation during the Field Work Practice (PPL) and literature study of Islamic banking references and DSN-MUI fatwas. The results indicate that the implementation of Easy Wadiah and Easy Mudharabah Savings at BSI KCP Tegal Sutoyo is in accordance with Islamic principles and DSN-MUI regulations. Easy Wadiah Savings are more favored by customers due to transaction flexibility and the absence of monthly administrative fees, while Easy Mudharabah Savings require a deeper understanding of the profit-sharing mechanism. The study concludes that both Islamic savings products have been properly implemented, however, continuous customer education regarding contract differences and profit-sharing systems is necessary.
subject: Articles
  topic: section
subject: Islamic savings
  topic: keywords
subject: Easy Wadiah
  topic: keywords
subject: Easy Mudharabah
  topic: keywords
subject: Bank Syariah Indonesia
  topic: keywords
subject: Islamic banking
  topic: keywords
creator: Rosalia Indah Ariani
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
starting page: 72
ending page: 78
doi: 10.69714/4evy0445

https://journal.smartpublisher.id/index.php/jilak/article/view/1492
type: item
title: PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN DANA BAGI HASIL (DBH) TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM) DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KABUPATEN DAN KOTA DI KEPULAUAN RIAU TAHUN 2019-2024)
description: This study analyzes the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI) with Capital Expenditure as an intervening variable in 7 regencies/cities in the Riau Islands Province for the 2019–2024 period. Using a quantitative method and path analysis on 42 observations, the results show that PAD, DAU, and DAK have a significant effect on HDI, while DBH and Capital Expenditure do not. Capital Expenditure also does not act as a mediator. These findings indicate that the allocation of capital expenditure has not been optimal in supporting short-term HDI improvement, thus requiring more targeted planning in basic service sectors.
subject: Articles
  topic: section
subject: Human Development Index
  topic: keywords
subject: PAD
  topic: keywords
subject: DAU
  topic: keywords
subject: DAK
  topic: keywords
subject: DBH
  topic: keywords
subject: Capital Expenditure
  topic: keywords
creator: SitI Rabiyah
creator: Fatahurrazak Fatahurrazak
creator: Hadli Lidya Rikayana
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-07
publication date: 2026-02-07
starting page: 52
ending page: 71
doi: 10.69714/b4kkzz15

PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
type: item
description: The study aims to test and analyze the influence of Capital Structure, Profitability, and Company Size on the Firm Value of Mining Sector Companies listed on the Indonesia Stock Exchage. This research is classified as quantitative research. The population analyzed in this study consists of companies in the Basic Materials sub-sector listed on the Indonesia Stock Exchage for the period 2022-2024. This study used purposive sampling, with a sample of 114 samples obtained from 38 companies. The research method used was multiple linear regression analysis with the application of SPSS 23. The results of this study indicate that Capital Structure has no effect on Firm Value, Profitability has a significant effect on Firm Value, and Company Size has no effect on Firm Value.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Profitability
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Putri Silkatin Nafi ah
creator: Iman Karyadi
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 44
ending page: 51
doi: 10.69714/04ywyk90

PENGARUH FINANCIAL LITERACY DAN GAYA HEDONISME TERHADAP FINANCIAL BEHAVIOR DENGAN FINTECH SEBAGAI MODERASI PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA
type: item
description: This study aims to examine the influence of financial literacy and hedonistic lifestyle on students' financial behavior, as well as the role of financial technology as a moderating variable in this relationship. The research was conducted using a quantitative method. The type of data used in this study is primary data collected through the distribution of questionnaires to 153 active students of the Accounting undergraduate program at Wijaya Kusuma University Surabaya. The data analysis technique uses Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results of the study indicate that financial literacy has a positive effect on financial behavior, while a hedonistic lifestyle has a negative effect. Fintech has been proven to moderate both relationships, strengthening the positive relationship between financial literacy and financial behavior as well as enhancing the negative impact of a hedonistic lifestyle on financial behavior.
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Hedonistic Lifestyle
  topic: keywords
subject: Financial Behavior
  topic: keywords
subject: Financial Technology
  topic: keywords
subject: Students
  topic: keywords
creator: Della Nur Octavia
creator: Sarah Yuliarini
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 37
ending page: 43
doi: 10.69714/8prq3912

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA
type: item
description: This study aims to examine the effect of profitability, firm size, and the independent board of commissioners on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange. Profitability is proxied by return on assets (ROA), firm size is measured using the natural logarithm of total assets, the independent board of commissioners is measured by the proportion of independent commissioners to the total number of commissioners, and sustainability report disclosure is measured using 117 disclosure items based on the Global Reporting Initiative (GRI) 2021 indicators. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Purposive sampling was employed, resulting in a sample of 39 companies with a total of 117 firm-years. The research method used is structural equation modeling (SEM) based on the inner model, utilizing Smart Partial Least Squares (PLS) version 4. The results indicate that profitability and firm size have a significant effect on sustainability report disclosure, while the independent board of commissioners has no effect on sustainability report disclosure.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Independent Board of Commissioners
  topic: keywords
subject: Sustainability Report Disclosure
  topic: keywords
creator: Khoirul Abidin
creator: Daniel Ryan Satya Pratama
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-10
publication date: 2026-01-10
starting page: 30
ending page: 36
doi: 10.69714/zf7v1675

PENGARUH KOMITE AUDIT, AUDIT INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN (FRAUD)
type: item
description: In the context of corporate governance, fraud represents a critical issue as it can cause substantial losses to companies, shareholders, and the wider public. Numerous cases in Indonesia, including asset misappropriation, financial statement manipulation, and corruption, indicate weaknesses in internal control systems. This study aims to examine the influence of the Audit Committee, Internal Audit, and the Whistleblowing System on fraud prevention in companies listed on the Indonesia Stock Exchange (IDX). The Audit Committee plays a key role in ensuring the accountability and transparency of financial reporting, while internal audit evaluates the effectiveness of operational procedures and internal controls. Meanwhile, the Whistleblowing System serves as an early detection mechanism that promotes a culture of integrity within organizations. The data used in this study were obtained from companies’ annual reports for the 2022–2024 period, with samples selected using purposive sampling based on the disclosure of corporate governance information. Data analysis was conducted using descriptive statistics and quantitative hypothesis testing. The results indicate that the Audit Committee, Internal Audit, and the Whistleblowing System have a significant effect on fraud prevention, both partially and simultaneously. These findings suggest that the more effectively these corporate governance mechanisms are implemented, the greater the company’s ability to reduce the risk of fraud..
subject: Articles
  topic: section
subject: Audit Committee
  topic: keywords
subject: Internal Audit
  topic: keywords
subject: Whistleblowing System
  topic: keywords
subject: Fraud Prevention
  topic: keywords
creator: Agus Sumanto
creator: Aditya Irsyad Zuhdi
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-10
publication date: 2026-01-10
starting page: 20
ending page: 29
doi: 10.69714/amjyvh57

IMPLEMENTASI ANGGARAN PRODUKSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN
type: item
description: This study aims to analyze how production budget implementation helps companies achieve operational efficiency through planning, controlling, evaluating, and using information technology. In this study, fifteen relevant research documents were reviewed to investigate the relationship between production budget implementation and operational efficiency improvement. The results of the analysis show that realistic production budget planning helps reduce input wastage from the beginning of the process. Comparison between budget and realized costs enables cost control to find variations that impact the efficient use of raw materials and labor. Furthermore, evaluation of these variations becomes a continuous operational learning mechanism that improves budget accuracy in the following period. Through the provision of fast, accurate and easily accessible data, information technology assists budget execution. Therefore, this study shows that the production budget is a strategic management tool that can sustainably improve the operational efficiency of the company. This is because operational efficiency depends not only on cost savings, but also on the implementation of a structured and customizable budget cycle.
subject: Articles
  topic: section
subject: production budget
  topic: keywords
subject: operational efficiency
  topic: keywords
subject: variance evaluation
  topic: keywords
subject: cost control
  topic: keywords
creator: Fadillah Syafitri
creator: Ayu Hani Marsani Tanjung
creator: Zahir Muhammad Fadhilah Harahap
creator: Dini Vientiany
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 91
ending page: 96
doi: 10.69714/0xw4t660

https://journal.smartpublisher.id/index.php/jilak/article/view/1418
type: item
title: PENGARUH KOMPETENSI, PEMAHAMAN TENTANG KODE ETIK, PENGHARGAAN FINANSIAL DAN PERSONALITAS AUDIT TERHADAP MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIER SEBAGAI AUDITOR INTERNAL (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI UNIVERSITAS MARITIM RAJA ALI HAJI)
description: Choosing a career is a crucial decision for accounting students, especially given the imbalance between the number of graduates and the number of active internal auditors in Indonesia. This study aims to analyze the influence of competence, understanding of the code of ethics, financial rewards, and audit personality on accounting students' interest in choosing a career as an internal auditor. The research employs a quantitative approach with a descriptive comparative method. The population in this study were accounting students at Raja Ali Haji Maritime University (UMRAH), specifically from the 2021, 2022, and 2023 cohorts. The sample consisted of 115 respondents selected using purposive sampling criteria (students who have taken or are taking auditing courses). Data analysis was performed using Multiple Linear Regression with SPSS. The results showed that Competence, Understanding of the Code of Ethics, and Financial Rewards partially had a significant positive effect on students' interest in becoming internal auditors. However, Audit Personality did not have a significant effect on career interest. Simultaneously, all independent variables influenced the dependent variable with an Adjusted R Square of 77.8%. These findings imply that students prioritize technical skills, ethical understanding, and financial incentives over personality traits when considering this career path.
subject: Articles
  topic: section
subject: Career Interest
  topic: keywords
subject: Internal Auditor
  topic: keywords
subject: Competence
  topic: keywords
subject: Code of Ethics
  topic: keywords
subject: Financial Rewards
  topic: keywords
subject: Audit Personality
  topic: keywords
creator: Siti Nurfaiza
creator: Jack Febriand Adel
creator: Nurul Yusyawiru
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-06
publication date: 2026-04-06
starting page: 111
ending page: 121
doi: 10.69714/tjjbvm57

PENGARUH PROFITABILITAS, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
type: item
description: This study aims to analyze the influence of profitabilitas, capital intensity, inventory intensity on food and beverage manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance is the practice of legally managing tax obligations by exploiting existing tax regulations to reduce the tax burden that must be paid. This study uses a quantitative approach with a causal associative research type. The sampling technique used is purposive sampling, namely all food an beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the consecutive research period, namely 2020-2024. The analysis process was carried out using SPSS software. The results of the study indicated that profitabilitas, capital intensity, inventory intensity do not have a significant effect on tax avoidance. This finding indicates that level of influenced by other factorcs outside the research model.
subject: Articles
  topic: section
subject: Profitabilitas
  topic: keywords
subject: Capital intensity
  topic: keywords
subject: Inventory intensity
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: Diva Aura Assyfa
creator: Kholidiah Kholidiah
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-19
publication date: 2026-01-19
starting page: 08
ending page: 16
doi: 10.69714/rjxxcz03

PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN PERENCANAAN PAJAK TERHADAP KINERJA KEUANGAN
type: item
description: This study examines the determinants influencing the financial performance of food and beverage subsector companies in the post-pandemic economic recovery period. Using a quantitative approach, this research analyzes the impact of sales growth, firm size, and tax planning on Return on Assets (ROA) and Return on Equity (ROE). Data were obtained from the Indonesia Stock Exchange (IDX) for the 2021–2023 period, with 60 observations selected through purposive sampling criteria. Multiple linear regression analysis indicates that sales growth, firm size, and tax planning have a significant positive effect on financial performance, both partially and simultaneously. This demonstrates that effective operational management and tax strategy implementation directly enhance corporate profitability and market competitiveness.
subject: Articles
  topic: section
subject: Sales Growth
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Tax Planning
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: ROA
  topic: keywords
subject: ROE
  topic: keywords
creator: Masyitah Masyitah
creator: Achmad Uzaimi
creator: Teddy Haryadi
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-03
publication date: 2026-02-03
starting page: 109
ending page: 120
doi: 10.69714/e6948s39

PENGARUH GROWTH OPPORTUNITY, OPERATING CASH FLOW DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI
type: item
description: The purpose of this study is to examine the influence of Growth Opportunity (GO), Operating Cash Flow (OCF), and Capital Intensity (IM) on Accounting Conservatism (KA), with Leverage (LEV) as the moderating variable. The research population comprises energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021–2023 period. The number of companies meeting the sample criteria was 93. Data were obtained from audited annual financial reports. After the outlier removal process, the observations used amounted to 110 out of an initial 129 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 26. The results show that GO, OCF, and IM have a significant influence on KA. Leverage is proven to moderate the relationship between GO and OCF on KA, but does not moderate the relationship between IM and KA.
subject: Articles
  topic: section
creator: Andini Septiani
creator: Inge Lengga Sari Munthe
creator: Fatahurrazak Fatahurrazak
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-03
publication date: 2026-02-03
starting page: 97
ending page: 108
doi: 10.69714/75rv2466

PENGARUH LITERASI KEUANGAN, EFIKASI DIRI KEUANGAN, PENGGUNAAN FINTECH TERHADAP MANAJEMEN KEUANGAN MAHASISWA S1 AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA
type: item
description: The advancement of digital technology has substantially influenced student financial management, including that of Accounting students; however, their financial knowledge is not always effectively applied in daily life. Limited financial literacy, low financial self-efficacy, and underdeveloped use of financial technology may negatively impact the quality of students' financial management. This study aims to examine the effects of financial literacy, financial self-efficacy, and fintech utilization on the financial management of undergraduate Accounting students at Wijaya Kusuma University, Surabaya. A quantitative, associative research design was employed. Data were collected through questionnaires distributed to 100 purposively selected respondents. Multiple linear regression analysis was conducted after the data met validity, reliability, and classical assumption requirements. The findings indicate that financial literacy and financial self-efficacy exert a positive and significant influence on student financial management, whereas fintech utilization does not have a significant effect. Collectively, the three independent variables significantly affect student financial management. The study concludes that enhancing financial literacy and strengthening financial self-efficacy are crucial for fostering more structured financial management among students
subject: Articles
  topic: section
subject: financial literacy
  topic: keywords
subject: financial self-efficacy
  topic: keywords
subject: fintech
  topic: keywords
subject: student financial management
  topic: keywords
creator: Merlin Maharani
creator: Mega Rosdiana
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
starting page: 11
ending page: 19
doi: 10.69714/4jmwgk84

PERANGKAP KUANTIFIKASI DALAM SUSTAINABILITY BALANCED SCORECARD: ILUSI PRESISI DALAM PENGUKURAN ISU SOSIAL DAN ETIKA DI SEKTOR PERTAMBANGAN
type: item
description: This conceptual article examines the “quantification trap” in the Sustainability Balanced Scorecard (SBSC), which is the tendency to treat numbers as clear and certain proof of social and ethical performance, even though they often reflect only inputs or administrative outputs. Using a critical literature review for the 2020-2025 period and the Theory of Change (ToC) lens, the article applies a reconstruction approach by mapping indicators from the 2024 Sustainability Reports of PT Adaro Andalan Indonesia Tbk and PT Vale Indonesia Tbk into the four Balanced Scorecard perspectives as a framework to reconstruct an SBSC (Learning and Growth, Internal Process, Stakeholder, and Financial). The review finds that many indicators are easy to count, such as training hours, the Community Satisfaction Index, Social Return on Investment, the percentage of complaints resolved, and “zero cases” integrity numbers. These indicators can create an illusion of precision and lead to wrong classification of social and ethical performance when they are not linked to outcomes and real impacts. The findings also show a contrast in measurement quality: safety metrics are usually stronger because they use clear ratios with clear denominators, while social and ethics metrics often stop at aggregated numbers or process outputs. This article proposes redesigning SBSC indicators using ToC through input-output-outcome ratios and leading-lagging pairing to improve measurement quality, clarify cause-and-effect links, and strengthen managerial recommendations for the Indonesian mining sector.
subject: Articles
  topic: section
subject: Sustainability Balanced Scorecard
  topic: keywords
subject: Quantification Trap
  topic: keywords
subject: Theory of Change
  topic: keywords
subject: Illusion of Precision
  topic: keywords
subject: Social and Ethical Performance
  topic: keywords
subject: Indonesian Mining Sector
  topic: keywords
creator: Levina Aprilia Valda
creator: Kurnia Ekasari
creator: Hesti Wahyuni
rights: Copyright (c) 2026 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
starting page: 01
ending page: 10
doi: 10.69714/8m9g9s39

ANALISIS GREEN ACCOUNTING, TINGKAT UTANG, DAN SUSTAINABLE GROWTH TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI
type: item
description: Earnings quality is an important indicator for assessing corporate performance and sustainability. This literature review aims to analyze the influence of green accounting, leverage, and sustainable growth on earnings quality, with earnings management as a moderating variable. The method used is a systematic review of selected national and international journal articles from the 2019–2025 period. The results of the literature synthesis indicate that green accounting and sustainable growth positively affect earnings quality through increased transparency and financial stability. Conversely, high leverage negatively impacts earnings quality as it encourages earnings management practices. Furthermore, earnings management plays a role in weakening the positive influence of green accounting and sustainable growth, while strengthening the negative impact of leverage. This study concludes that commitment to sustainability, a healthy funding structure, and control of earnings management are key factors in improving a company's earnings quality.
subject: Articles
  topic: section
subject: Green Accounting
  topic: keywords
subject: Leverage
  topic: keywords
subject: Sustainable Growth
  topic: keywords
subject: Earnings Quality
  topic: keywords
subject: Earnings Management
  topic: keywords
subject: Literature Review
  topic: keywords
creator: Zahwa Bilqis Zarakhan Ifo
creator: Nera Marinda Machdar
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-03
publication date: 2026-02-03
starting page: 121
ending page: 126
doi: 10.69714/6hg8zk49

PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEPUTUSAN INVESTASI PERUSAHAAN NON-KEUANGAN PADA JAKARTA ISLAMIC INDEX 70 PERIODE 2020–2023
type: item
description: This study examines the effect of board of commissioners’ characteristics on investment decisions among non-financial firms listed in the Jakarta Islamic Index 70 (JII70) during the 2020–2023 period. Investment decisions are proxied by the investment-to-asset ratio, which reflects firms’ long-term capital allocation intensity. The study employs secondary data obtained from annual reports and corporate governance reports, covering 25 firms and generating 100 panel observations. Panel data regression is applied, and model selection tests indicate that the Fixed Effect Model is the most appropriate specification. The results reveal that board independence has a positive and significant effect on investment decisions, while board size has a negative and significant effect. In contrast, board gender diversity does not have a significant impact on firms’ investment decisions during the study period. These findings suggest that monitoring effectiveness and board structure efficiency play a more prominent role in shaping investment intensity than gender composition on the board. This study contributes to the Islamic corporate governance literature by providing empirical evidence from Indonesia’s JII70 on how board independence and board structure efficiency are associated with firms’ investment intensity.
subject: Articles
  topic: section
subject: JII70
  topic: keywords
subject: investment decision
  topic: keywords
subject: board independence
  topic: keywords
subject: board size
  topic: keywords
subject: gender diversity
  topic: keywords
creator: Adli Rikanda Saputra
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-26
publication date: 2025-12-26
starting page: 80
ending page: 90
doi: 10.69714/rvaba949

FINTECH PAYMENT, FINANCIAL SELF-EFFICACY DAN KEMAMPUAN AKADEMIK TERHADAP PENGELOLAAN KEUANGAN MAHASISWA SARJANA AKUNTANSI
type: item
description: This study aims to examine the influence of Fintech Payment, Financial Self-Efficacy, and Academic Ability on the Financial Management of Accounting Undergraduate Students at Wijaya Kusuma University Surabaya. Using a quantitative approach, data was collected thru questionnaires from 128 students from the 2022 and 2023 cohorts who had completed the financial management course. The data analysis technique used is multiple linear regression thru SPSS 23 software. Based on the research results, it can be partially known that the variables of financial self-efficacy and academic ability have a positive effect on financial management among accounting undergraduate students at Wijaya Kusuma University Surabaya. Meanwhile, the fintech payment variable does not affect financial management among accounting undergraduate students at Wijaya Kusuma University Surabaya. The research findings conclude that accounting students' financial management is significantly driven by internal factors such as self-confidence (financial self-efficacy) and academic ability, but is not influenced by the use of digital payment technology (fintech payment).
subject: Articles
  topic: section
subject: Fintech Payment
  topic: keywords
subject: Financial Self-Efficacy
  topic: keywords
subject: Academic Ability
  topic: keywords
subject: Financial Management
  topic: keywords
creator: Icha Dwi Rahayu
creator: Kholidiah Kholidiah
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-26
publication date: 2025-12-26
starting page: 69
ending page: 79
doi: 10.69714/h96zc008

ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL TERHADAP PPH PADA PT. DHARMA Tbk
type: item
description: The research examines the execution of financial alignment in assessing the corporate income tax owed at PT. Dharma Tbk for the 2022 fiscal year. Fiscal reconciliation is required due to discrepancies in the evaluation of gains and expenses among the Financial Accounting Standards (SAK) and prevailing tax regulations, which give rise to permanent and temporary differences that affect taxable income. Using a qualitative descriptive approach along with case studies, this analysis explores commercial financial statements, fiscal reconciliation reports, and relevant financial documentation issued by the company. The findings indicate that the firm has prepared its commercial financial statements in line with SAK and has appropriately recognized tax implications, including tax benefits and obligations. The fiscal reconciliation process conducted by the company includes a negative correction to interest income subject to final income tax and a positive correction to depreciation expenses arising from differences in useful life based on tax legislation. Following these adjustments, fiscal profit increased from Rp. 29.768.019.322 to Rp. 29.619.951.643, resulting in a corporate income tax liability of Rp. 7.404.987.911. Overall, this study underscores the essential role of fiscal reconciliation in ensuring tax compliance, enhancing the accuracy of taxable income determination, and supporting transparent financial reporting for corporate taxpayers.
subject: Articles
  topic: section
subject: Fiscal Reconciliation
  topic: keywords
subject: Corporate Income Tax
  topic: keywords
subject: Commercial Financial Statements
  topic: keywords
subject: Fiscal Financial Statements
  topic: keywords
subject: Fiscal Adjustments
  topic: keywords
creator: Annisa Septia Kurniadewi
creator: Nurita Manurung
creator: Ruth Oktafiana Sitompul
creator: Fitri Salsabyla
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
starting page: 57
ending page: 63
doi: 10.69714/n8jk1p43

PENGARUH SUSTAINABILITY REPORTING, KOMITE AUDIT, RETURN ON EQUITY TERHADAP HARGA PASAR SAHAM
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh sustainability reporting, komite audit, return on equity, dan ukuran perusahaan terhadap harga pasar saham pada perusahaan perbankan. Informasi non-keuangan seperti sustainability reporting dan efektivitas komite audit semakin menjadi pertimbangan penting bagi investor, bersamaan dengan indikator keuangan seperti return on equity. Namun, penelitian terdahulu menunjukkan hasil yang belum konsisten, sehingga diperlukan analisis yang lebih mendalam. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keberlanjutan dan laporan keuangan perusahaan perbankan. Hasil penelitian menunjukkan bahwa sustainability reporting, komite audit, return on equity, dan ukuran perusahaan berpengaruh positif terhadap harga pasar saham. Temuan ini menegaskan bahwa transparansi keberlanjutan, kualitas tata kelola, profitabilitas, dan skala perusahaan merupakan faktor penting dalam membentuk nilai pasar perusahaan perbankan.
subject: Articles
  topic: section
subject: Sustainability Report
  topic: keywords
subject: Audit Committee
  topic: keywords
subject: Return on Equity
  topic: keywords
subject: Stock Market Price
  topic: keywords
creator: Ervan Alifian Supriyatno
creator: Nera Marinda Machdar
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-26
publication date: 2025-12-26
starting page: 64
ending page: 68
doi: 10.69714/c58qfb66

LITERATURE : ANALISIS GOING CONCERN, GREEN ECONOMY, INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI KEPEMILIKAN MANAJERIAL
type: item
description: This article aims to analyze the conceptual relationship between Going Concern, Green Economy, and Intellectual Capital on Company Performance with Managerial Ownership as a moderating variable. This study employs a narrative literature review by synthesizing previous research to formulate hypotheses for future empirical investigations. The synthesis indicates that Green Economy and Intellectual Capital are positively associated with Company Performance, while the influence of Going Concern remains inconclusive. Managerial Ownership is identified as a potential moderating variable that may strengthen these relationships
subject: Articles
  topic: section
subject: : Company Perfomance
  topic: keywords
subject: Going Conceren
  topic: keywords
subject: Green Economy
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Mamagerial Ownership
  topic: keywords
creator: Muhamad Fa'iz Paryono
creator: Nera Marinda Machdar
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
starting page: 42
ending page: 49
doi: 10.69714/v2gbmj48

PENGARUH KUALITAS AUDIT, TRANSISI ENERGI, DAN KOMITE AUDIT TERHADAP UKURAN PERUSAHAAN DENGAN ESG DISCLOSURE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
type: item
description: This study examines the influence of audit quality, energy transition, and audit committee on firm size, as well as the moderating role of ESG disclosure in manufacturing companies listed on the Indonesia Stock Exchange. A quantitative approach was applied using secondary data obtained from annual reports and sustainability reports for the 2020–2024 period. The data were analyzed using multiple linear regression and moderated regression analysis (MRA). The results show that audit quality, energy transition, and audit committee each have a significant positive effect on firm size. Furthermore, ESG disclosure strengthens these relationships by enhancing the credibility and transparency of corporate reporting. These findings provide empirical evidence of how governance mechanisms and sustainability practices jointly support firm development, offering practical implications for improving disclosure strategies and strengthening corporate accountability.
subject: Articles
  topic: section
subject: audit quality
  topic: keywords
subject: energy transition
  topic: keywords
subject: audit committee
  topic: keywords
subject: ESG disclosure
  topic: keywords
subject: firm size
  topic: keywords
creator: Aldino Rafael Yusup
creator: Nera Marinda Machdar
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
starting page: 50
ending page: 56
doi: 10.69714/cdqb8x93

ANALISIS DAMPAK PENERAPAN PSAK 221 TERHADAP PENGAKUAN,PENGUKURAN SELISIH KURS, DAN KUALITAS PELAPORAN KEUANGAN ENTITAS MULTINASIONAL DI INDONESIA
type: item
description: This study presents a critical analysis of the implementation of Statement of Financial Accounting Standards (PSAK) 221 regarding the Effects of Changes in Foreign Exchange Rates, which is a substantive adoption of IAS 21 and replaces the previous provisions in PSAK 10. Given the increasing exposure of Indonesian entities to exchange rate fluctuation risks, compliance with PSAK 221 is important to ensure the transparency and relevance of financial statements. This study aims to analyze the technical provisions of PSAK 221 related to the definition, recognition, measurement, and presentation of foreign exchange transactions and the description of overseas business activities, and to evaluate the effect of accounting treatment of exchange differences—transactional exchange differences (recognized in Profit or Loss) versus translation exchange differences (recognized in Other Comprehensive Income/OCI)—on net profit volatility and the informative value of financial statements. The method used is a descriptive qualitative case study based on document analysis (analysis of accounting policies and Notes to the Financial Statements of entities with significant foreign currency exposure, for the period 2023–2024). The main findings show that PSAK 221 reinforces the determination of functional currency and requires the separation of exchange rate differences based on their source, which in turn improves the quality and informative value of profit while changing the pattern of profit volatility. The contribution of this research is a more detailed technical interpretation and analysis of strategic implications.
subject: Articles
  topic: section
subject: Foreign Currency Transactions
  topic: keywords
subject: Exchange Rate Differences
  topic: keywords
subject: PSAK 221
  topic: keywords
subject: Functional Currency
  topic: keywords
subject: Financial Statement Disclosures
  topic: keywords
creator: Florentino Edoardo Christian Uwong
creator: Azel Zahran Arsyfandy
creator: Naomi Veronika Aprilia
creator: Duta Achmad Hartono
creator: Rinny Meidiyustiani
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 32
ending page: 41
doi: 10.69714/c6eqwe85

ANALISIS FRAUD TRIANGLE PADA TINDAK PIDANA KORUPSI BERBASIS DIGITAL (STUDI KASUS PROYEK BTS 4G KOMINFO)
type: item
description: This study aims to analyze the application of Fraud Triangle theory in explaining the factors behind digital-based corruption in the BTS 4G Kominfo Project. The research employs a qualitative approach with a descriptive case study method using secondary data obtained from official government reports, legal documents, credible online news, and relevant academic literature. Data analysis was conducted through reduction and thematic interpretation based on the three main elements of the Fraud Triangle: pressure, opportunity, and rationalization. The results show that political pressure and bureaucratic targets created a strong motivation for administrative manipulation, while weak digital oversight systems provided significant opportunities for fraud. Furthermore, perpetrators tended to rationalize their actions as a form of efficiency for project continuity. These findings emphasize the importance of integrating digital supervision and strengthening public officials’ ethics to prevent fraud in the government sector.
subject: Articles
  topic: section
subject: Fraud Triangle
  topic: keywords
subject: Digital Corruption
  topic: keywords
subject: BTS 4G Kominfo Project
  topic: keywords
creator: Tri Anindya Febriani
creator: Aisyah Nurul Ikhsani
creator: Putri Rahmawati
creator: Hastanti Agustin Rahayu
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
starting page: 172
ending page: 181
doi: 10.69714/5a1q9068

ANALISIS PENERAPAN PSAK 65 DAN RELEVANSINYA TERHADAP PSAK 15 DAN PSAK 22 DALAM LAPORAN KEUANGAN KONSOLIDASI PT BANK MANDIRI (PERSERO) TBK TAHUN 2024
type: item
description: Thisl study aimsl to lanalyze the limplementation of PSAK 65, PSAK 15, and lPSAK 22 in lthe preparation of lconsolidated financial lstatements of lPT Bank Mandiri (Persero) Tbk. This lresearch is lqualitative and descriptive, lwith data lcollection techniques lusing documentation methods on lthe company's consolidated financial reports, annual reports, and other official documents during the reporting period of 2024. The analysis results indicate that the company has consistently applied PSAK 65 in consolidating all controlled subsidiary entities with ownership above 50%. The applicationl of PSAK 15 lhas also been lcarried out by the company inl recording investments in associate entities using the equity method after PT Bank Mandiri (Persero) Tbk acquired a 20% stake in PT Asuransi Inhealth Indonesia. The recognition and impairment testing of goodwill arising from business combinations have lbeen in laccordance with lPSAK 22. It lcan be lconcluded that lthe implementation lof these three standards ensures lthat the lconsolidated financial lstatements of lBank Mandiri (lPersero) Tbk lare prepared transparently, accurately, and lin accordance lwith generally laccepted accounting lprinciples, thus providing la comprehensive picture lof the group's lfinancial position and financial performance.
subject: Articles
  topic: section
subject: PSAK 65
  topic: keywords
subject: PSAK 15
  topic: keywords
subject: PSAK 22
  topic: keywords
subject: Consolidated Financial Statement
  topic: keywords
creator: Yunita Kusumaningrum
creator: Tiara Ayu Wardani
creator: Diana Fitriyani Putri
creator: Amelia Eka Diyanti
creator: Endang Kartini Panggiarti
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
starting page: 24
ending page: 31
doi: 10.69714/pn92h225

KAJIAN LITERATUR: PENGARUH MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN
type: item
description: This research aims to describe the impact of mergers and acquisitions on corporate financial performance based on a literature review of previous research. The method used is a qualitative approach through a literature review utilizing secondary data from relevant studies. A total of 25 studies analyzed commonly used financial performance indicators, such as ROA, ROE, CR, DER, DAR, and TATO. The results of the review show that the impact of mergers and acquisitions on company financial performance varies and is inconsistent across industries and observation periods. Several studies found a significant increase in profitability and liquidity, while most other studies showed no significant change in financial ratios after the merger. These findings confirm that the success of mergers and acquisitions is highly dependent on the effectiveness of integration and the internal conditions of the company.
subject: Articles
  topic: section
subject: literature review
  topic: keywords
subject: merger
  topic: keywords
subject: acquisition
  topic: keywords
subject: financial performance
  topic: keywords
creator: Fadya Nafisah
creator: Mira Choirunnisa
creator: Fadiya ‘Aqila Rahma
creator: Endang Kartini Panggiarti
rights: Copyright (c) 2025 Jurnal Ilmiah Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
starting page: 17
ending page: 23
doi: 10.69714/se5mcj88