Jurnal Akuntansi dan Ekonomika

Koneksi Politik sebagai Katalisator Pengungkapan Laporan Terintegrasi di Indonesia

2025-06-25T14:57:21+07:00

This study examines the impact of capital structure and earnings quality on integrated reporting quality, moderated by political connection. The study responds to increasing demands for transparency, especially in emerging markets. It uses panel data from 2021–2023 (549 observations) of consumer goods firms listed on IDX, analyzed using random effects modeling in EViews 13. Findings show that earnings quality positively and significantly influences integrated reporting, while capital structure is insignificant. Political connection moderates these relationships, stressing the importance of institutional factors. Content analysis used has subjective limitations. This study contributes by integrating financial, political, and governance aspects into a comprehensive reporting framework.

Determinan Tingkat Pengangguran Terdidik Studi Kasus: 6 Negara OECD 2018-2022

2025-06-25T14:57:21+07:00

This study analyzes the effects of government spending on education, tertiary enrollment, economic growth, and wages on educated unemployment in six OECD countries from 2018 to 2022. Data from the World Bank and OECD were analyzed using panel data regression (Fixed Effect Model) in EViews-12. Results show all variables jointly affect educated unemployment significantly, with R² of 91.88%. Partially, education spending and tertiary enrollment have positive significant effects, wages have a negative significant effect, and economic growth is insignificant. These findings underscore the importance of aligning education policies with labor market needs to enhance educated labor absorption and reduce mismatch.

Anomali PBV dan Peran Profitabilitas dalam Menentukan Harga Saham LQ45: Studi 2021–2023

2025-06-25T14:57:21+07:00

This study aims to examine how Price to Book Value (PBV), profit level, and dividend policy affect the stock prices of companies listed in the LQ45 index on the Indonesia Stock Exchange during the period 2021 to 2023. This study uses quantitative methods with secondary data obtained through financial reports from 22 companies that are consistently included in the LQ45 index during the period studied. The results show that PBV has a significant negative impact on stock prices, while profitability has a significant positive impact. Dividend policy, on the other hand, showed no significant effect. Overall, these three variables simultaneously affect stock prices. This study provides a new perspective on the dynamics of company performance in the LQ45 index, emphasizing the importance of profitability as a key factor in investment decisions in the capital market.

Prinsip Transparansi Pengelolaan Keuangan Desa: Mengungkap Implementasinya di Desa Pombewe

2025-06-25T14:57:21+07:00

This research aims to investigate the application of the principle of transparency in village financial management. This type of research is descriptive qualitative. This research was conducted in Pombewe Village, Sigi Regency. Data was obtained through interviews with the Village Government, Village Facilitators, and the Village Consultative Body (BPD). This research found that the application of the principle of transparency at the planning stage was realized in the form of village APB deliberations and information boards. At the implementation stage, transparency is realized in the form of deliberations and the installation of activity information boards. Then, transparency at the reporting and accountability stage is reflected in the form of deliberation and submission of village financial accountability report files to the authorities. In short, the Pombewe Village Government has begun to apply the principle of transparency at every stage of village financial management.

Penggambaran Akuntan Forensik dan Teori Fraud dalam Film The Accountant

2025-06-27T13:49:58+07:00

This study analyzes the depiction of fraud and forensic accounting in the film The Accountant, particularly through the lens of fraud theories like the Fraud Triangle and Fraud Diamond. The study applies fraud theories to illustrate how factors like pressure, opportunity, rationalization, ability, and integrity contribute to fraud. It also explores forensic accountants' role in detecting and preventing fraud. The research highlights the importance of psychological traits and ethical integrity in combating fraud, offering valuable insights for future research in forensic accounting, particularly regarding the interplay of psychology, technology, and collaboration in fraud prevention. The findings emphasize the role of forensic accountants in upholding moral standards even under significant pressure and opportunity for misconduct.

Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi

2025-06-25T22:16:08+07:00

The purpose of this study is to examine how profitability and liquidity influence firm value, and how the size of a company can affect the relationship between profitability and liquidity and the value of the company. All energy companies listed on the IDX between 2021 and 2023 were included in this analysis. Secondary data from documents were used as sources of information. Multiple linear regression analysis and MRA were applied in the study using SPSS version 29. The research findings show that profitability affects firm value, but not liquidity. Business size does not significantly affect the relationship between profitability and valuation, but reduces the relationship between liquidity and valuation.

Strategi Optimalisasi Penagihan Tunggakan Pajak Daerah melalui Pendekatan SWOT dan TPB: Studi di Bapenda Kota Dumai

2025-06-26T08:32:37+07:00

This study aims to analyze the obstacles, optimal strategies, and success factors for collecting local tax arrears in Dumai City Government. Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation at Bapenda Dumai. The main obstacles include the lack of human resources, low taxpayer awareness, and minimal socialization. The strategies implemented include the TANJAK (Direct Tax Collection) program, socialization through the media, persuasive collection, validation of arrears with third parties, cooperation with the Prosecutor's Office, and tax relaxation programs. The SWOT analysis shows strengths such as regulatory support and infrastructure, but weaknesses in limited human resources and socialization. Opportunities in the form of technological advances and cross-agency cooperation can be utilized, while threats in the form of negative perceptions and high arrears must be overcome.

Apakah Budaya Mendorong Kinerja? Peran Mediasi Inovasi terhadap Pengaruh Budaya Minangkabau terhadap Kesuksesan UMKM Milik Perempuan

2025-06-27T13:46:42+07:00

This study aims to analyze the influence of Minangkabau culture on the performance of women-owned MSMEs in Pekanbaru and the mediating role of innovation. Women play a vital role in MSMEs that significantly contribute to the national economy, while Minangkabau culture is known for its matrilineal values. A quantitative method was applied using questionnaires from 100 Minangkabau women entrepreneurs. Data were analyzed using SEM-PLS. Results show that Minangkabau culture does not significantly affect innovation or MSME performance. Conversely, innovation has a positive and significant impact on performance. Innovation also does not mediate the effect of culture on performance. These findings emphasize that innovation is the key factor in improving women-owned MSME performance in urban settings, while cultural values require structural support to contribute more effectively.

Kualitas Pelayanan Fiskus, Kesadaran Pajak dan Kepatuhan Wajib Pajak: Peran Moderasi Kondisi Keuangan Wajib Pajak

2025-06-26T14:41:16+07:00

This study examines the relationship between the quality of fiscal services, the level of tax awareness, and taxpayer compliance by including taxpayer financial conditions as a moderating variable in the analysis model. Taxpayer compliance is very important for increasing tax revenue and is crucial in financing national development. This study focuses on Individual Taxpayers (WPOP) registered at the Padang 1 Tax Office (KPP), where data was collected using convenience sampling and resulted in a sample of 98 respondents from 115 questionnaires distributed. Using SEM-PLS, the results of this study reveal that improvements in the quality of services provided by tax officials and high levels of tax awareness play a significant role in encouraging taxpayer compliance. Conversely, the financial condition of taxpayers does not show a significant influence on the relationship between the quality of tax services and tax awareness with taxpayer compliance.

Faktor Sosiodemografis dan Partisipasi Wanita Bekerja di Sektor Informal: Studi Komparatif Wilayah Perkotaan dan Perdesaan Indonesia

2025-06-26T21:43:35+07:00

This study aims to analyze the influence of sociodemographic characteristics on the probability of women's participation in the informal sector, using logistic regression on 115,622 observations from the August 2023 National Labor Force Survey (SAKERNAS). The analysis reveals that low educational attainment is the most significant determinant driving women's involvement, particularly in rural areas. In addition, short working hours, marital status, and work experience also increase participation, while living in urban areas, having a larger household size, and the use of technology significantly reduce the likelihood of involvement. These findings underscore the importance of region-based policies that expand access to education, job training, and digital literacy, thereby strengthening women's position in the informal sector.

Pengaruh Inventory Intensity, Capital Intensity, Concentrated Ownership, dan Institutional Ownership terhadap Tax Avoidance pada Perusahaan Manufaktur BEI 2021-2023

2025-06-27T14:45:06+07:00

This study aims to analyze the effect of inventory intensity, capital intensity, concentrated ownership, and institutional ownership on tax avoidance. The reason is due to the phenomenon of a very significant decrease in tax revenue from the manufacturing sector in the past year. Quantitative type, the population studied was IDX manufacturing companies in 2021-2023. The sample was determined through purposive sampling and amounted to 258 samples. Using multiple linear regression with the SPSS 25 application. The research resulted in a positive effect of inventory intensity, capital intensity, and concentrated ownership on tax avoidance. While institutional ownership does not affect tax avoidance. The results of this study can be utilized by companies and governments in addressing tax avoidance in their respective perspectives.

Green Accounting, Good Corporate Governance dan Nilai Perusahaan: Sustainability Report sebagai Variabel Intervening

2025-06-28T13:09:31+07:00

This study aims to test the effect of green accounting and good corporate governance on company value mediated by sustainability reports. The method used in this research is a quantitative methods with secondary data. The population in this study were companies listed on the IDX Energy Sector totaling 81 companies. The sample determination used the purposive sampling method, resulting in 43 company samples determined with a total of 3 years of observation so that the total data was 129. The testing method used was PLS analysis. The results of the study showed that green accounting and good corporate governance (GCG) had a significant effect on company value and sustainability reports in energy sector companies. GCG showed a significant effect on company value and sustainability reports. However, sustainability reports do not mediate the effect of green accounting and GCG on company value.

Studi Perbandingan: Dampak Pengungkapan CSR terhadap Nilai Perusahaan pada Sektor Energi dan Sektor Kesehatan di BEI

2025-06-28T13:45:35+07:00

This study is to compare the impact of CSR disclosure on company value in the energy sector and the health sector listed on the IDX during the period 2020-2022. The author uses a quantitative approach by utilizing secondary data from annual reports and sustainability reports of companies. CSR measurement is carried out using the 2016 GRI Standards, while company value uses the Tobin's Q proxy. The findings of this study indicate that both sectors disclose that CSR has a significant impact, although the impact is greater in the energy sector than in the health sector. The results show that sector characteristics affect how effectively CSR is implemented to increase company value. It is hoped that this study will add to the literature on this issue and also offer practical suggestions on how companies can create relevant CSR strategies during economic recovery.

Pengaruh Green Product Innovation terhadap Nilai Perusahaan melalui Return on Asset

2025-06-29T07:06:04+07:00

This study explores how environmentally sustainable product innovations contribute to enhancing a company's market valuation, with Return on Assets (ROA) serving as an intervening variable. Adopting a quantitative research design, the analysis draws upon a purposively selected sample of 431 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015–2017 period. The dataset was examined through the Partial Least Squares (PLS) approach, facilitated by WarpPLS version 5.0. The findings reveal that innovations aligned with environmental sustainability have a statistically significant and favorable impact on both ROA and firm valuation.

Analisis Peran APIP dalam Meningkatkan Pengendalian Intern pada Perangkat Daerah di Lingkungan Pemerintah Kota Pekanbaru

2025-06-30T05:59:55+07:00

This study aims to analyze the role of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah or APIP) in strengthening internal control systems within regional government agencies in Pekanbaru City. A descriptive qualitative approach was employed using data source triangulation, integrating survey results, in-depth interviews, and document analysis. A total of 12 key informants were purposively selected, consisting of auditors and internal control officers with direct experience in compliance audits and consultancy services. The findings reveal that while APIP has conducted assurance and consulting activities in accordance with professional standards, it has not fully provided adequate assurance on compliance, efficiency, and effectiveness. Moreover, its role in providing early warnings and improving governance practices remains limited.

Entrepreneurship for Sustainability: Dampak Education Sustainability dan Awareness of Green Accounting

2025-06-30T06:14:58+07:00

This study investigates the influence of Education Sustainability on Entrepreneurship for Sustainability, moderated by Awareness of Green Accounting, among university students. The topic is critical as higher education plays a pivotal role in shaping sustainable entrepreneurial practices aligned with the Sustainable Development Goals (SDGs). Conducted at Universitas Riau, Indonesia, the research adopts a causal design with data collected via a digital questionnaire distributed to students enrolled in entrepreneurship courses. A sample of 753 respondents was selected through convenience sampling. The data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM), ensuring robust testing of complex models. Results reveal that Education Sustainability significantly impacts Entrepreneurship for Sustainability, with Awareness of Green Accounting functioning as both a direct predictor and a quasi-moderator. These findings emphasize the dual importance of sustainability education and green accounting awareness in fostering sustainable entrepreneurship.

Tekanan, Kesempatan dan Rasionalisasi: Tiga Pemicu dalam Praktik Manajemen Laba

2025-06-27T14:52:25+07:00

The purpose of this study is to examine how earnings management is affected by financial stability, external pressure, financial targets, ineffective monitoring, and rationalization. The research sample consisted of 24 State-Owned Enterprises listed on the Indonesia Stock Exchange between 2020 and 2023. Sampling was carried out using purposive sampling. There were 60 business samples throughout the period 2020–2023. The analysis tool used multiple linear regression tests. The results of this study indicate that financial stability has an effect on earnings management, external pressure has no effect on earnings management, financial targets have an effect on earnings management, ineffective monitoring has no effect on earnings management, and rationalization has an effect on earnings management. This study suggests expanding the research population to find out research results in various sectors and even countries.

Persepsi Pengguna terhadap Perangkat Lunak Akuntansi Usaha Kecil Berbasis Cloud

2025-06-27T14:54:46+07:00

This article discusses the development and evaluation of BANTU UMKM, a cloud-based financial recording application designed to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing simple financial reports efficiently and accurately. Following an initial trial with the TDA MSME community, the study expanded its testing to 20 MSMEs under the guidance of PLUT KUKM in Batam City. User satisfaction was assessed using the End User Computing Satisfaction (EUCS) framework, which encompasses five dimensions: content, accuracy, format, ease of use, and timeliness. The findings indicate a high level of user satisfaction, particularly in terms of information clarity, system accuracy, relevant output, and timely access to information. A key innovation of this application lies in the automated accounting logic embedded behind the user interface.

Analisis Risiko dan Kepatuhan dalam Keputusan Kantor Akuntan Publik untuk Menerima Klien Berisiko Tinggi

2025-06-24T12:03:27+07:00

The decision of the Public Accounting Firm (KAP) to accept high-risk clients presents strategic challenges that have the potential to affect audit quality and professional reputation. This study aims to analyze the risk and compliance factors that influence KAP's decision to accept high-risk clients. The method used is a qualitative study with an in-depth interview approach to auditors at one of the leading KAPs in Jakarta. The results showed that the main risks include potential violations of auditor independence, non-compliance with legal standards, and challenges in implementing a risk-based audit approach. To mitigate these risks, intensive procedures such as the use of analytic technology and consultation with external experts are implemented. The findings emphasize the need for integrated risk management and tiered internal controls to ensure audit quality and safeguard KAP's reputation.

Transformasi Energi dan Ekonomi: Dampak Investasi Energi Terhadap Konsumsi Listrik dan Ketimpangan Ekonomi di Indonesia

2025-07-02T06:29:06+07:00

This study aims to explore the influence and simultaneous relationship between electricity consumption and economic inequality in Indonesia. This study uses time series data for the country of Indonesia for the period 2000-2023 sourced from the BPS. This research method uses simultaneous equations with the 2SLS (Two-Stage Least Square) approach as its best method with more consistent results and lower standard errors compared to the 3SLS model. The results of this study indicate that in the first stage of estimation, economic inequality and energy investment have a negative effect on electricity consumption in Indonesia. Electrification has a positive effect on electricity consumption in Indonesia. However, household electricity sales do not affect electricity consumption in Indonesia. In the second stage of estimation, electricity consumption and unemployment rates have a negative effect on economic inequality in Indonesia. Furthermore, economic growth has a positive effect on economic inequality in Indonesia.

Analisis Keefektivitasan Penerapan Enterprise Resources Planning berbasis System Application Product dalam Pengendalian Logistik Bank

2025-07-02T06:33:41+07:00

This study analyzes the effectiveness of implementing SAP-based ERP in logistics control in the banking sector, with a specific case study at PT. Bank Rakyat Indonesia (Persero) Tbk. Lancang Kuning Branch Office. Using a qualitative descriptive approach through interviews, this study compares logistics control practices before and after SAP implementation. The results show that SAP adoption significantly improves transparency, accountability, and efficiency in logistics reporting. Before implementation, the logistics system tended to be fragmented and less transparent, causing delays and susceptibility to human error and data manipulation. Post-SAP, logistics reports become more detailed, transparent, integrated in real time between departments, and support faster audit processes. These findings emphasize the crucial role of SAP-based ERP in realizing more effective and efficient logistics control, as well as improving company performance in the modern banking environment.

Examining The Impact of Artificial Intelligence (AI) – Assisted Social Media Marketing in Improving the Effectiveness of SMES Business Performance in Indonesia

2025-07-03T09:55:04+07:00

Artificial Intelligence (AI) is seen as a key technology to support economic growth by offering opportunities for innovation and management efficiency. This study focuses on Artificial Intelligence-Supported Social Media Marketing (AISMM) as a strategy to overcome marketing challenges and improve the effectiveness of SMES business performance, with management effectiveness as a mediator. This study uses a quantitative and descriptive approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, involving 200 SMES actors in Indonesia as respondents. The results of the study show that AISMM and effective business management have a significant influence on improving SMES business performance. These findings provide theoretical and practical contributions, as well as being a reference for SMES actors in adopting AI-based digital transformation strategies.

Analisis Perbandingan Subsidi Pemerintah Mendorong Adopsi Kendaraan Listrik: Studi Kasus Lintas Negara

2025-07-14T11:27:02+07:00

Various policies are carried out to encourage increased sales of electric vehicles, namely by providing incentives to producers or consumers of electric vehicles. This study aims to determine the effectiveness of various incentive policies enacted in Indonesia to increase the use of electric vehicles. This research uses a descriptive qualitative approach with a comparative analysis method, namely a comparison between Indonesia, Norway, China, Germany and the United States. The findings of this research are the effectiveness in evaluating the extent of Indonesia's progress in achieving net zero emissions by implementing electric vehicle subsidy policies and comparing it with four other countries. Increasing the range of subsidies, facilities and infrastructure and increasing the number of electric vehicle purchases will be directly proportional to reducing emissions towards the national net zero emission target.

Pengaruh Manajemen Laba Akrual dan Strategi Bisnis terhadap Risiko Kebangkrutan: Peran Moderasi Tata Kelola Perusahaan di Indonesia

2025-07-18T19:47:27+07:00

This study examines the influence of accrual-based earnings management and business strategy on bankruptcy risk among publicly listed companies in Indonesia, with corporate governance serving as a moderating variable. In an increasingly complex business environment, bankruptcy risk is driven not only by external factors but also by internal practices, such as financial statement manipulation. Drawing on agency and signaling theories, the study explores how strategies like cost leadership and differentiation, along with effective governance, affect the likelihood of bankruptcy. The findings are expected to contribute to academic literature and provide practical insights for managers, investors, and regulators in developing more accurate and context-specific bankruptcy risk detection mechanisms.

Apakah Green Innovation dan Corporate Governance Memengaruhi Kinerja ESG?

2025-07-16T15:22:19+07:00

This study aims to analyze the influence of green innovation and corporate governance on ESG performance in Indonesian public companies. The ESG performance variable is measured by the ESG score. Meanwhile, the green innovation variable is measured by green product innovation and green process innovation. The corporate governance variable is measured by the size of the board of commissioners, the proportion of independent commissioners, and gender diversity. Sampling using a purposive method obtained a sample of 43 companies with 215 company-year observations. The results show that green process innovation and the size of the board of commissioners have a significant positive effect on ESG performance. Conversely, green product innovation, the proportion of independent commissioners, and gender diversity are not significant. The results of this study indicate that companies prioritize stakeholder interests in their business activities related to the environment.