JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam proses review artikel, Jurnal JAZ menerapkan sistem penelaahan tertutup dua arah (double-blind review), dimana nama reviewer dan nama penulis tidak diketahui (anonim). Jurnal ini dikelola oleh Program Studi Akuntansi Unihaz (JAZ) Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dan diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dengan frekuensi penerbitan dua kali dalam setahun, yaitu bulan Juni dan Desember.
E-Commerce, Fintech, dan Media Sosial: Dampaknya terhadap Pendapatan UMKM Lubuklinggau
This study aims to determine the effect of e-commerce and fintech on increasing income through social media as a mediating variable in MSMEs in Lubuklinggau City. This type of research is quantitative. The population in this study were 7,105 MSMEs in Lubuklinggau City in the trade and culinary business sectors. The sampling technique used was nonprobability sampling and purposive sampling with a sample of 100 respondents. The variables used in this study consist of three, namely the dependent variable (Y), the independent variable (X), and the mediating variable (Z). The dependent variable in this study is income increase. There are two independent variables in this study, namely e-commerce and fintech. Meanwhile, the mediating variable in this study is social media. The analysis methods used in this study are instrument testing, classical assumption testing, model consistency testing, multiple linear regression, t-test, path analysis, and Sobel test, while data processing uses the IBM SPSS 27 program. Based on the results of this study, it shows that e-commerce and fintech have a positive and significant effect on social media, e-commerce and fintech have a positive and significant effect on increasing income, social media has a positive and significant effect on increasing income. The results of this study also show that social media can mediate the effect of e-commerce on increasing income. In addition, social media can mediate the effect of fintech on increasing income.
: E-commerce, Fintech, Social Media and MSMEs
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ANALISIS PENERAPAN AKUNTANSI BIAYA PADA PENENTUAN HARGA JUAL KAMAR HOTEL DI HOTEL SANTIKA BENGKULU
The purpose of this research to analyze the implementation of cost accounting in determining hotel room selling prices At Hotel Santika Bengkulu in January-June 2025. This research method uses descriptive approach. The respondents in this study consisted of financial manager and management with a case study design, where data was collected through literature reviews, field observations, in-depth interviews with management, and analysis of the hotel’s financial reports. The findings reveal that Hotel Santika Bengkulu applies the full costing method to identify all operational cost components, including fixed costs (building rent, asset depreciation), variable costs (electricity, water, cleaning services), and semi-variable costs (employee salaries, facility maintenance). Based on cost calculations, the room selling price is determined using a cost-plus pricing strategy, adding a 25% markup to the total cost per room. Further analysis shows that the largest cost component comes from semi-variable costs (41%), followed by fixed costs (37%) and variable costs (22%). Using this approach, the standard room price is set at IDR 699,000 per night, which is deemed competitive in the local Bengkulu market while covering operational costs and generating optimal profit. This study concludes that the systematic application of cost accounting not only improves pricing accuracy but also supports strategic management decision-making in optimizing resources.
PENGARUH SOFT SKILL DAN KETERAMPILAN BERWIRAUSAHA TERHADAP OPTIMISME FRESH GRADUATE
Di era sekarang, kompetisi untuk menciptakan lapangan kerja bagi Fresh Graduate benar-benar ketat, sebab setiap perusahaan mencari karyawan yang punya kualitas tinggi. Tambah lagi, lulusan dari Program Studi Manajemen di Universitas Prof Dr Hazairin S.H yang ada di Bengkulu yang juga ikut terlibat dalam situasi ini. Variabel Soft Skill (X1) dan keterampilan berwirausaha (X2) berdampak positif pada optimisme Fresh Graduate (Y). Uji-t, uji-f, korelasi berganda, determinasi, dan regresi berganda menunjukkan bahwa variabel keterampilan berwirausaha memberikan kontribusi yang lebih besar daripada variabel keterampilan lunak dalam menumbuhkan optimisme bagi lulusan program manajemen di UNIHAZ Bengkulu yang menyelesaikan masa studinya. Sebaiknya, untuk meningkatkan intensitas pelatihan Soft Skill, karena pengaruh Soft Skill terhadap keyakinan positif Fresh Graduate di Program Studi Manajemen UNIHAZ Bengkulu lebih rendah dibandingkan dengan kemampuan berwirausaha mereka.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN TAX PLANNING SEBAGAI INTERVENING PADA INDUSTRI BARANG KONSUMSI
Penelitian ini bertujuan menganalisis pengaruh Profitabilitas dan Leverage terhadap Return Saham dengan Tax Planning sebagai variabel intervening pada perusahaan sektor industri barang konsumsi di BEI periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan 85 observasi yang dianalisis menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa Profitabilitas dan Leverage berpengaruh signifikan terhadap Tax Planning dan Return Saham. Namun, Tax Planning tidak berpengaruh signifikan terhadap Return Saham sehingga tidak mampu memediasi pengaruh Profitabilitas maupun Leverage. Temuan ini menunjukkan bahwa return saham lebih banyak ditentukan oleh kondisi fundamental perusahaan dibandingkan strategi pengelolaan pajak. Analisis struktural juga mengindikasikan bahwa kemampuan prediktif model terhadap return saham masih terbatas, sedangkan pengaruh terhadap tax planning lebih kuat. Secara praktis, hasil penelitian ini menegaskan pentingnya pengelolaan profitabilitas dan leverage untuk menjaga stabilitas kinerja pasar. Selain itu, investor disarankan menjadikan faktor fundamental sebagai pertimbangan utama dalam keputusan investasi, mengingat tax planning tidak memberikan pengaruh yang signifikan terhadap return saham pada sektor ini.
Profitabilitas, Leverage, Tax planning, Return saham
PENGARUH PENGGUNAAN CORETAX, TINGKAT PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR DENGAN PENGALAMAN PENGGUNAAN TEKNOLOGI SEBAGAI VARIABEL MODERASI
Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Coretax, tingkat pemahaman perpajakan, dan sosialisasi perpajakan terhadap kepatuhan Wajib Pajak Orang Pribadi di Kota Denpasar, dengan pengalaman penggunaan teknologi sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner online pada 384 responden yang telah menggunakan sistem Coretax. Analisis data dilakukan menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa penggunaan Coretax, tingkat pemahaman perpajakan, sosialisasi perpajakan, dan pengalaman penggunaan teknologi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Pengalaman penggunaan teknologi memiliki pengaruh medium (f² = 0,343), sedangkan tingkat pemahaman perpajakan juga menunjukkan pengaruh medium (f² = 0,272). Sebaliknya, penggunaan Coretax dan sosialisasi perpajakan memiliki pengaruh lemah. Hasil moderasi menunjukkan bahwa interaksi pengalaman teknologi dengan pemahaman perpajakan memiliki pengaruh negatif dan signifikan, sedangkan interaksi dengan penggunaan Coretax menunjukkan pengaruh positif signifikan. Adapun interaksi pengalaman teknologi dan sosialisasi perpajakan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa peran teknologi dan literasi perpajakan menjadi faktor penting dalam meningkatkan kepatuhan pajak, namun strategi peningkatannya harus mempertimbangkan tingkat pengalaman teknologi wajib pajak.
TAX SOCIALIZATION AS A MODERATING VARIABLE OF NIK-NPWP IMPLEMENTATION ON TAXPAYER COMPLIANCE
This study aims to influence the effect of NIK-NPWP implementation on individual taxpayer compliance with tax socialization as a moderating variable. The research gap arising from inconsistent findings in previous studies regarding effectiveness of the NIK-NPWP policy in improving taxpayer compliance. The research method used a quantitative approach using purposive sampling. The sample consists of individual non-employee taxpayers registered at the KPP Pratama Badung Selatan who have completed NIK-NPWP integration and filed their 2024 annual tax return. Data collected through the distribution of questionnaires and analyzed using Moderated Regression Analysis (MRA) with SPSS. The results of study reveal that the implementation of NIK-NPWP has a positive and significant effect on taxpayer compliance. Furthermore, tax socialization strengthens the relationship between NIK-NPWP implementation on taxpayer compliance. The findings indicating that effective tax socialization by tax authority enhance the impact of NIK-NPWP implementation. The study concludes that tax socialization plays a crucial role in amplifying the effectiveness of NIK-NPWP implementation. These results provide valuable insights for the Directorate General of Taxes to improve communication and educational strategies in promoting tax reformations while also enriching behavioral tax compliance theory in the context of administrative modernization.
PROSEDUR DAN MEKANISME PELAPORAN PPN OLEH WAJIB PAJAK BADANDI KANTOR KONSULTAN XYZ
Value Added Tax (VAT) is an important source of state revenue that plays a strategic role in supporting national development. However, many corporate taxpayers still encounter difficulties in VAT reporting due to limited understanding of regulations, administrative errors, and technical challenges in using digital tax systems such as eFaktur and Coretax. This study aims to analyze the procedures and mechanisms of VAT reporting for corporate taxpayers at a tax consulting firm in Sidoarjo, East Java. Using a qualitative descriptive case study approach, data were collected through participatory observation, in-depth interviews, and document analysis. The VAT reporting process includes stages of document collection, verification, data recapitalization, reconciliation, and submission of the VAT Periodic Tax Return (SPT Masa PPN) electronically. The findings show that the consulting firm has implemented a structured reporting workflow supported by internal controls such as Document Internal Monitoring (DIM), standardized working papers, and peer review to ensure accuracy and compliance. However, challenges remain, including delays in the submission of client documents, limited human resources, reliance on manual Excel processing, and frequently changing tax regulations. Strategies implemented include proactive communication with clients, the use of standardized Excel templates with data validation, and staff competency development through training.
STUDI EKSPLORATIF TENTANG PRAKTIK SISTEM MANAJEMEN PERSEDIAAN DAN PERENCANAAN MATERIAL DALAM MENINGKATKAN EFISIENSI PROYEK KONSTRUKSI DI PT SEKAWAN JAYA
This study aims to explore how inventory management systems and material planning practices influence construction project efficiency at PT Sekawan Jaya Jembrana. The research addresses problems related to inaccurate stock data, design changes, and delays in material supply that often lead to project inefficiencies and increased costs. A qualitative exploratory approach was employed using in-depth interviews, field observations, and document analysis. Data were collected from seven key informants, including project managers, procurement officers, warehouse staff, and site coordinators. The data were analyzed through thematic analysis to identify patterns, challenges, and strategies related to material management and planning practices. The findings reveal that the company’s inventory management system remains largely manual and unintegrated, causing frequent mismatches between recorded and actual stock levels (around 30%). Design modifications occurring during construction led to material overstocking by up to 15% and project cost overruns of approximately IDR 500 million. Moreover, inefficiencies in material handling and poor coordination among departments contributed to project delays of up to three weeks. This study concludes that non-digitalized inventory and material planning systems are key contributors to inefficiency in construction projects. Implementing an integrated, cloud-based Enterprise Resource Planning (ERP) system could enhance real-time data visibility, streamline coordination, and improve overall project performance. The study highlights the need for digital transformation and human resource training as essential steps toward achieving sustainable project efficiency.
Analisis Penerimaan Coretax Administrations System Dalam Aspek Pengguna Akhir
This study aims to examine the influence of Perceived Usefulness, Perceived Ease of Use, and Subjective Norms on Behavioral Intentions to Use the CoreTax Administration System, with System Reliability as a moderating variable on individual taxpayers in Denpasar City. This research was conducted in Denpasar City and focused on individual taxpayers registered with the Directorate General of Taxes (DGT). This study employed a quantitative approach with a survey method using a questionnaire. Data were analyzed using SmartPLS 4.0 with Structural Equation Modeling (SEM-PLS) techniques to test the relationships and moderating effects between variables. The results of the study indicate that Perceived Usefulness, Perceived Ease of Use, and Subjective Norms all have a positive influence on the intention to use the CoreTax Administration System. Furthermore, System Reliability strengthens the positive relationship between these three independent variables and Behavioral Intention, indicating that a more reliable system can increase users' willingness to adopt it.This study found that perceived usefulness, perceived ease of use, and subjective norms positively influenced behavioral intention to use the CoreTax system, which was strengthened by system reliability. These results support the digital tax adoption strategy, which emphasizes technology acceptance in the public sector.
ANALISIS PERENCANAAN PENGELOLAAN DANA DESA PADA DESA MAJANGAN KABUPATEN SAMPANG
This study aims to analyze the planning and management of Village Funds in Majangan Village, Sampang Regency, during the 2023–2025 period. The main focus is to examine how the village government plans the use of Village Funds to remain effective and aligned with community needs amid limited budgets and environmental challenges. This research employs a qualitative descriptive method. Data were collected through in-depth interviews with the Village Head and village officials, documentation of the Village Government Work Plan (RKPDes) and the Village Budget Realization Report (APBDes), as well as direct field observations of development activities. The findings indicate that the planning process of the Village Fund is carried out through a participatory mechanism known as Musyawarah Desa (Village Deliberation), which allows community involvement in determining development priorities. Most of the Village Fund is allocated to the field of village development, particularly infrastructure projects such as roads, irrigation, and street lighting. The management of the Village Fund in Majangan Village reflects the principles of transparency, accountability, and community participation. Although there was a decline in fund allocation in 2025, the village government successfully maintained financial balance and implemented priority programs in accordance with prevailing regulations.
Transparansi dan Akuntabilitas Sektor Publik: Pilar Utama dalam Good Governance
This study aims to analyze the role of transparency and accountability as key pillars in realizing good governance in the public sector. This study uses a qualitative descriptive approach with a Systematic Literature Review (SLR) method that examines various sources such as books, journals, and scientific articles from 2016 to 2024. Data was obtained through Google Scholar and SINTA using the keywords “Transparency,” “Accountability,” and “Good Governance.” The results show that transparency provides open access to information for the public, while accountability ensures that the government is responsible for its policies and budget use. These two aspects play an important role in improving the quality of governance, strengthening public trust, and encouraging public participation in policy oversight. This study is expected to provide input for policymakers to strengthen the implementation of the principles of transparency and accountability in order to create a more effective, open, and trustworthy government.
MODEL EXPECTATION-CONFIRMATION DALAM MEMAHAMI NIAT KEBERLANJUTAN PENGGUNAAN MOBILE BANKING PADA SEKTOR MICROFINANCE
Purpose: This study aims to analyze the factors influencing the continued use of mobile banking services at LPD Desa Adat Bualu. It specifically investigates the impact of confirmation, perceived usefulness, and satisfaction on users' continuance intention, using the Expectation-Confirmation Model (ECM) as its theoretical framework. The research addresses the challenge of sustaining mobile banking adoption in microfinance institutions to enhance financial inclusion in rural areas. Methodology/approach: The research used a quantitative confirmatory approach with a census sampling technique, surveying all 178 active mobile banking users at LPD Desa Adat Bualu. Primary data were collected through an online questionnaire using a 5-point Likert scale. The collected data were analyzed using multiple linear regression with SPSS version 25. Results/findings: The findings show that confirmation, perceived usefulness, and satisfaction all have a positive and significant influence on the continuance intention of LPD Desa Adat Bualu's mobile banking users. This is supported by the t-test results, where the significance values for all three variables are less than 0.05. The R-squared value of 86.3% indicates that these three variables collectively explain a substantial portion of the variance in continuance intention. Conclusion: The study concludes that the continued use of mobile banking at LPD Desa Adat Bualu is significantly driven by user confirmation, perceived usefulness, and satisfaction. LPDs and other microfinance institutions should focus on ensuring that their mobile banking services meet or exceed user expectations to foster long-term adoption and contribute to broader financial inclusion.
Perspektif Perilaku dalam Adopsi Sistem Akuntansi Berbasis Cloud
Purpose: This paper investigates the extent to which perceived usefulness, usability, and trust affect the acceptance of cloud-based accounting technologies among SMEs operating in Denpasar City. SMEs play an essential role in national economic growth. However, many still rely on conventional methods for accounting records. Cloud-based accounting emerges as a cloud-based tool for modernizing financial records, yet its adoption rate remains low. Methodology/approach: This study adopted a quantitative design, gathering responses from 120 individuals via standardized survey instruments. The collected data were analyzed through multiple linear regression in order to test the hypotheses formulated under the framework of the Technology Acceptance Model (TAM). Result/findings: The findings reveal that PU, PEOU, and trust all have a positive and significant effect on the adoption of cloud-based accounting systems. These results highlight that building user trust, alongside ensuring ease of use and clear benefits, is essential to promote adoption. Conclusion: This research provides valuable insights that support the formulation of effective strategies for technology providers to enhance user acceptance and provides valuable insights for future research on digital financial tools. Keywords: Cloud-based accounting, perceived usefulness, perceived ease of use, trust, TAM
KEUANGAN DIGITAL UNTUK KEBERLANJUTAN: PENGARUH E-WALLET, DIGITAL PAYMENT, DAN LITERASI DIGITAL TERHADAP PENGGUNAAN KERTAS
The swift progress of financial technology has reshaped everyday activites, especially in financial transactions that are moving toward to electronic platforms. This research investigates to examine how the adoption of e-wallet, digital payment, and digital literacy on reducing paper usage in Denpasar City. Using a quantitative method with purposive sampling, the study surveyed 120 respondents who regularly engage in financial technology. Questionnaire data were analyzed through multiple linear regression. The outcomes show that e-wallet adoption, digital payment, and digital literacy each exert a significant negative influence on paper consumption. This suggests that broader financial technology adoption and stronger digital literacy decrease reliance on printed documents. Moreover, the analysis indicates that 63.4% of the variation in paper usage can be attributed to the three independents variables, underlining the crucial role of digital transformation in promoting environmental sustainability.
ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BENGKULU DALAM MEWUJUDKAN PEMBANGUNAN EKONOMI BERKELANJUTAN
This study aims to analyze the financial performance of the Bengkulu City Government and its relationship to sustainable economic development. The data were obtained from financial reports and statistical data of Bengkulu City for the period 2019–2023. The method used is financial ratio analysis and simple regression analysis. The results show that the effectiveness of locally-generated revenue (PAD) and the efficiency of regional spending are relatively high, although the fiscal independence ratio remains low. Sustainable economic development indicators such as the Human Development Index (HDI) and poverty rates have improved significantly. Regression analysis shows that financial performance has a significant influence on sustainable economic development in Bengkulu City. This study recommends improving fiscal independence and increasing capital expenditure allocation to support inclusive and sustainable economic growth.
ANALISIS KEUANGAN DANA TALANGAN UMROH PADA PT. FIRNANDO TEAM INDONESIA CABANG BENGKULU
The purpose of this research to analyze the financial mechanism of sharia-based Umrah bailout financing for Umrah pilgrims at PT. Firnando Team Indonesia Bengkulu Branch. The research method uses descriptive approach. The results show that the Umrah bailout financing at PT. Firnando Team Indonesia Bengkulu Branch emphasizes the principles of justice and transparency without elements of usury. This program makes the pilgrims very easy to carry out Umrah with flexible payments, but still requires commitment in repayment according to the agreement. The research concludes that the Umrah bailout financing funds at PT. Firnando Team Indonesia Bengkulu Branch is in line with the principles of Islamic financing and has a positive impact on increasing the accessibility of Umrah worship for the community.
ANALISIS PENGARUH INOVASI DAN KUALITAS LAPORAN KEUANGAN TERHADAP KINERJA USAHA UMKM KOTA SINGKAWANG
The role of MSMEs, particularly small and medium enterprises, is usually linked to government initiatives to reduce unemployment, fight poverty, and equalise wages. The National Medium-Term Development Programme (RPJMN), which must take into account the various ways MSMEs contribute to the nation's economy, is the responsibility of the government. Multiple regression analysis was used as the quantitative research analysis method in this study. Innovations made by MSMEs and the quality of financial reports in accordance with accounting standards have a positive effect on the performance of Singkawang City MSMEs. The results showed that innovation (X1) has a t-count value of 3,178> 2,000 and a significance value of 0.003 <0.05. The quality of financial statements with a t-count value of 2,512> 2,000 and a significant value of 0.017 <0.05. The effect of innovation variables and the quality of financial reports on the performance of MSMEs is 69.8%.
Innovation, Financial Report Quality and MSME Performance
PENGARUH PENGGUNAAN AI DALAM EFISIENSI PENGAMBILAN KEPUTUSAN MANAJEMEN
Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Artificial Intelligence (AI) terhadap kualitas pengambilan keputusan manajerial pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui kuesioner dan wawancara terhadap 15 responden dari beberapa perusahaan UMKM. Analisis data dilakukan dengan metode regresi linier sederhana untuk mengetahui hubungan antara variabel penggunaan AI dan kualitas keputusan manajemen. Hasil penelitian menunjukkan bahwa terdapat hubungan positif namun sangat lemah antara penggunaan AI dan pengambilan keputusan, dengan koefisien korelasi sebesar 0,114 dan nilai p sebesar 0,685 yang menunjukkan hubungan tersebut tidak signifikan secara statistik. Temuan ini menunjukkan bahwa meskipun AI memiliki potensi besar untuk mendukung proses manajerial, penggunaannya pada UMKM masih belum optimal. Penelitian ini memberikan kontribusi awal bagi pengembangan strategi implementasi AI yang lebih efektif dalam pengambilan keputusan manajemen.
KONTRIBUSI PAJAK UMKM TERHADAP PENDAPATAN ASLI DAERAH
UMKM memiliki peran penting dalam mendorong pertumbuhan ekonomi daerah, termasuk di Kota Bengkulu. Namun, kontribusinya terhadap Pendapatan Asli Daerah (PAD) masih belum optimal, terutama dari aspek kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kepatuhan pajak UMKM terhadap kontribusinya terhadap PAD. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner kepada pelaku UMKM yang telah memiliki NPWP dan aktif beroperasi. Analisis data dilakukan menggunakan uji korelasi dan regresi linier sederhana. Hasil penelitian menunjukkan bahwa kepatuhan pajak UMKM memiliki hubungan positif dengan kontribusinya terhadap PAD. Semakin patuh pelaku UMKM dalam melaksanakan kewajiban perpajakan, maka kontribusinya terhadap pendapatan daerah juga semakin besar. Penelitian ini merekomendasikan perlunya pembinaan dan edukasi pajak kepada pelaku UMKM untuk meningkatkan potensi PAD.
ANALISIS SISTEM AKUNTANSI BERBASIS TEKNOLOGI INFORMASI PADA PENGELOLAAN ANGGARAN DANA DESADI DESA SARI MAKMUR KABUPATEN MUKOMUKO
The purpose of this research to analyze accounting system based on information technology to village fund budget management in Sari Makmur village Mukomuko regency. This research method uses descriptive. The sample in this study consisted of 30 respondents, selected using non-probability sampling techniques and data collection was obtained by distributing questionnaires. The research result show that analyze accounting system based on information technology has positive influence on the village apparatus performance and the village fund management. Positive means that by implementing accounting system based on information technology in the village office, it can improve the quality of village apparatus performance and the efficiency of village fund management.
Accounting System Based on Information Technology; Village Apparatus Performance; Village Fund Management;
FINANCIAL TECHNOLOGY, KEMAMPUAN MANAJERIAL DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN
This study aims to analyze the influence of financial technology (fintech), managerial capabilities, and the application of management accounting information systems on the financial performance of Small and Medium Enterprises (SMEs). SMEs have an important role in national economic growth, but often face obstacles in financial management. Fintech is present as an innovative solution in supporting financial activities, while managerial capabilities and management accounting information systems are internal factors that affect the effectiveness of financial decision-making and control. The research method used was quantitative with a survey approach through the distribution of questionnaires to 40 SMEs. Data analysis was carried out using multiple linear regression. The results of the study show that fintech, managerial skills, and management accounting information systems simultaneously have a significant effect on the financial performance of SMEs. Partially, each variable also showed a significant positive influence. These findings imply the importance of the adoption of financial technology and the improvement of managerial competence and the implementation of the right information system in supporting the financial sustainability of SMEs.
Financial Technology, Managerial Skills, Management Accounting Information Systems, Financial Performance, SMEs.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM
The Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) are designed to assist Micro, Small, and Medium Enterprises (MSMEs) in preparing simpler financial reports but still in accordance with applicable accounting principles. This study aims to analyze the application of SAK EMKM in the preparation of financial reports for MSME Sate Maranggi RK and to identify the obstacles faced by these business actors in implementing this standard. The research method used is a qualitative approach with interview techniques and case studies on MSME Sate Maranggi RK. The results of the study indicate that these MSMEs still have difficulty in understanding and implementing SAK EMKM due to limited accounting knowledge and minimal socialization from related parties. The conclusion of this study emphasizes the importance of education and assistance for MSME actors in implementing SAK EMKM. With the implementation of better accounting standards, MSMEs can increase financial transparency, facilitate access to capital, and strengthen their business competitiveness in the market
SAK EMKM, Financial Reports, Accounting Implementation, Accounting Standards
ANALISIS PENGELOLAAN KEUANGAN PADA UMKM DI PASAR TRADISIONAL
This aim of this studyiss to analyze financial management, specifically focusing on planning, recording, reporting, and financial control according applied to small businesses in traditional markets, particularly at the Larangan Traditional Market in Sidoarjo. The research utilizes a qualitative method with a case study approach and is categorized as field research. Data collection techniques include interviews, observations, and documentation. The subjects of this study are business operators in the traditional market of Larangan Village, Sidoarjo. The results indicate that a significant number of business operators in the Larangan Traditional Market still face challenges in financial management. Their financial recording and budgeting practices are relatively simple. This is because MSME operators do not require the processes of planning, recording, reporting, and control according to the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM), as their primary goal is to run their businesses to meet daily needs. This research is expected to support the government in developing more targeted training materials to enhance the understanding and motivation of MSME in managing their businesses.
ANALISIS PENGARUH PEMBELAJARAN DARING TERHADAP PEMAHAMAN MATERI AKUNTANSI DIKALANGAN MAHASISWA AKUNTANSI UNWIRA
This study investigated the impact of online learning to the understanding of student accounting material at the Catholic University of Widia Mandira (UNWRAI). Using the qualitative method and in-depth interview of 20 students, this study aims to identify the challenges and benefits faced by students when learning online. The result, although online learning offers greater flexibility and better access to learning materials, we find that challenges such as lack face-to-face interactions with instructors and difficulty understanding the material is still a major obstacle. Some students report that even though they feel more comfortable learning alone, the lack of direct support hamper their ability to understand the complex accounting concept. This study recommends increased interactivity of online courses and develops a more fair valuation method to improve students' understanding. This result is expected to provide valuable information to develop more effective accounting learning strategies.
ANALISIS PELAPORAN KEUANGAN SEGMEN SEBAGAI ALTERNATIF INFORMASI PADA KEPUTUSAN INVESTOR DITINJAU DARI KESESUAIANNYA BERDASARKAN PSAK 5 PADA PT KIMIA FARMA TBK TAHUN 2019-2023
This research aims to see the suitability of PT Kimia Farma Tbk segment reporting with PSAK No. 5 and the implications for financial statement users, particularly investors. Employing a qualitative descriptive method and utilizing secondary data from the 2019-2023 segment reports, the analysis was conducted in accordance with PSAK No. 5 and the ten percent significance technique to assess segment feasibility. The research findings indicate that PT Kimia Farma Tbk segment financial reporting adheres to PSAK No. 5 both qualitatively and quantitatively. The 10% threshold was applied to revenue, profit or loss, and assets. Total reported segment revenue reaches >75% of total revenue, so no additional segments are needed. PT Kimia Farma Tbk financial statements generally comply with PSAK No. 5. However, the company does not provide overall segment reconciliation and does not disclose geographic segments, as these do not align with its business processes. Segment reporting offers a clear view of a company performance, influencing investors decisions regarding fund allocation, management performance evaluation, and assessments of company transparency. This enables investors to make more informed and prudent investment decisions.
Anak Agung Ngurah Agung Adi Rama Putra Dalem
PENGETAHUAN PAJAK DAN EVALUASI KEBIJAKAN ATAS PAJAK E-COMMERCE DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS GREEN SEDAYU MALL)
This study examines the impact of e-commerce tax knowledge and regulation socialization on taxpayer compliance. The research is motivated by the growing use of e-commerce, which presents new challenges for tax management. Although e-commerce is becoming increasingly popular, the level of tax compliance in this sector remains low. This study explores the influence of knowledge and regulation socialization on tenant compliance at Green Sedayu Mall. Using a quantitative approach, data were collected through questionnaires from 42 respondents, consisting of tenant managers or employees. Data analysis using SPSS version 29 revealed that e-commerce tax knowledge and regulation socialization significantly affect taxpayer compliance. The findings underscore the importance of continuous tax education and effective socialization strategies to improve compliance. A combination of enhanced tax knowledge and regulation socialization can serve as a solution to boost tax compliance in the e-commerce sector. Implications for the government and tax authorities highlight the need to develop targeted education and socialization programs to raise tax awareness in the digital era. Collaboration between businesses and tax authorities is essential to create a transparent and compliant tax ecosystem.
Pengetahuan pajak e-commerce. Sosialisasi Perpajakan. Kepatuhan Wajib Pajak
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022
This research aims to determine the effect of leverage, company size and liquidity on company value with dividend policy as a moderating variable. This research uses a quantitative approach with secondary data through company financial reports and public reports on the Indonesia Stock Exchange. The research population consists of mining companies listed on the Indonesia Stock Exchange for 2018-2022 with a total of 47 companies. The number of samples in this research was 19 companies obtained through the purposive sampling method. The analysis method used includes descriptive statistical data analysis, panel data, verification statistics, and moderated regression analysis, using the Eviews 12 analysis tool. The partial research results show that leverage, company size and liquidity variables influence company value. Other results, the results of moderate testing show that dividend policy is unable to moderate the influence of leverage and company size on company value, while dividend policy can moderate the influence of leverage on company value.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEKNOLOGI INFORMASI TERHADAP NILAI LAPORAN KEUANGAN (STUDI PADA PUSKESMAS KABUPATEN SAMBAS)
Abstract The research was conducted to see the influence of the internal control system and information technology on the quality of financial reports. This type of research was carried out using a quantitative approach with a sample size of 46 people consisting of the head of the administrative sub-division and the treasurer for cash expenditures at the Community Health Center in Sambas Regency. The research method used is the multiple linear regression analysis method and SPSS 25 statistical software. The research results show that the internal control system and information technology significantly influence the value of financial reports.
ANALISIS PENGUNGKAPAN ANTI-KORUPSI DAN PRAKTIK ETIS DALAM LAPORAN KEBERLANJUTAN PT TELKOM INDONESIA TAHUN 2023 BERDASARKAN GRI STANDARD 2021
This research aims to analyze anti-corruption disclosures and ethical practices in PT Telkom Indonesia (Persero) Tbk's sustainability report based on the 2021 GRI Standard. By using a qualitative approach and case study design, this research aims to understand the effectiveness of implementing these standards in the company's ethical practices. The results show that PT Telkom Indonesia (Persero) Tbk has a significant commitment to anti-corruption, including Business Integrity training for all new employees and proactive corruption risk assessments. There were no confirmed incidents of corruption throughout 2023, reflecting the effectiveness of the internal control and training systems implemented. In addition, disclosing ethical values ​​in the company's vision and mission shows that ethical practices are an integral part of the company's culture. Telkom's commitment to non-discrimination can also be seen from the absence of incidents of discrimination and employee protection policies. Overall, this research indicates that PT Telkom Indonesia (Persero) Tbk has implemented transparent and responsible business practices, in line with the sustainability principles promoted by GRI.
MODERASI GOOD CORPORATE GOVERNANCE PADA PENERAPAN GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE
This study aims to evaluate the influence of Good Corporate Governance (GCG) as a moderating factor in the context of Firm Value, focusing on the application of Corporate Social Responsibility (CSR) and Green Accounting among mining firms listed on the Indonesia Stock Exchange for the period from 2020 to 2023. A sample of 124 mining companies was determined through purposive sampling techniques. Data analysis was performed utilizing Partial Least Squares (PLS) software. The results demonstrate that there is no significant effect of Green Accounting on Firm Value, while CSR has a positive effect. Furthermore, it has been established that GCG successfully moderates the relationship between Green Accounting and Firm Value, along with the connection between CSR and Firm Value. The theories and models used in this research adequately assess the variables concerning Green Accounting, CSR, and Firm Value