The Journal of Applied Accounting is an accounting journal that publishes articles in the field of accounting that contribute to the development of accounting science, accounting practices, and the accounting profession. We accept most research-based articles related to accounting science, accounting practice, and the accounting profession. The scope of topics includes: (1) Management Accounting, (2) Financial Accounting, (3) Public Sector Accounting, (4) Sharia Accounting, (5) Accounting Information Technology, (6) Audit, (7) Taxation.
Perhitungan Harga Pokok Produksi Pada Usaha Mikro Kecil dan Menengah (UMKM) di Desa Poka
This study was conducted at Faldy Soft Donut, located in Poka Village, Ambon City. It aimed to determine a more accurate cost of goods manufactured (COGM) to serve as a basis for setting the selling price. Previously, the business owner did not systematically record production costs; consequently, the business set selling prices based on estimates rather than detailed cost calculations. The cost components calculated included raw material costs (Rp 1,431,000), direct labor costs (Rp 3,000,000), and factory overhead costs (Rp 13,591,000). The total production cost for July 2024 was Rp 18,022,000 for a production volume of 625 boxes of donuts. Using the full costing method, the cost of goods manufactured per box was calculated at Rp 28,835. The research results indicate that the established selling price of Rp25,000 per box is lower than the production cost. This situation results in a loss of Rp3,835 per box, or a total monthly loss of Rp2,396,875. Therefore, it is concluded that the business owner should set the selling price based on the calculated cost of production and implement cost efficiencies, particularly regarding operational expenses and overhead costs—to enable the business to generate profit and achieve sustainable growth. Keywords: Cost of Production, UMKM, Full Costing
Copyright (c) 2026 Sri Astuti Musaid1, Juliana Kesaulya2 https://creativecommons.org/licenses/by/4.0/
Analisis Kinerja Keuangan BUMN Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia
Financial ratio analysis is a key method used to evaluate a company’s financial performance based on information presented in financial statements. This study analyzes the financial performance of energy sector state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX), evaluated using Return on Equity (ROE), Current Ratio, and Cash Ratio from 2022 to 2025. This study used secondary data from the companies’ annual financial reports. The findings indicated that from 2022 to 2025, ELSA and PTBA possessed adequate liquidity to directly settle a portion of their short-term obligations using cash and cash equivalents. PGAS held cash and cash equivalents exceeding its current liabilities in 2022, 2024, and 2025; however, in 2023, its cash and cash equivalents covered only 83% of its current liabilities. Throughout 2022–2025, ELSA, PGAS, and PTBA maintained current ratios above 100%, with PTBA and PGAS exceeding 200% in 2022. Regarding profitability, PTBA’s Return on Equity (ROE) decreased from 44.19% in 2022 to 13.08% in 2025. PGAS showed a fluctuating ROE trend, while ELSA increased from 9.18% in 2022 to 14.65% in 2025. Overall, the sampled energy sector SOEs showed sound liquidity levels, though their profitability (ROE) varied across the observed period. Keywords: Financial Performance, Cash Ratio, Current Ratio, Return on Equity
Keywords: Financial Performance, Cash Ratio, Current Ratio, Return on Equity
Copyright (c) 2026 Trudy Maryona Nussy https://creativecommons.org/licenses/by/4.0/
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Kualitas Audit pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2022–2025
This study aims to analyze the effects of firm size and profitability on audit quality among food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. Using a quantitative approach and the SEM-PLS method, the study employed 10 company samples selected through purposive sampling. The results indicate that firm size has a negative and significant effect on audit quality, whereas profitability has no significant effect. Keywords: Firm Size, Profitability, Audit Quality, Return on Assets (ROA), SEM-PLS.
: Firm Size, Profitability, Audit Quality, Return on Assets (ROA), SEM-PLS
Copyright (c) 2026 Maya Al Zahra, Muwahhidin, Ismail, Jamaluddin, Muhammad Ansar https://creativecommons.org/licenses/by/4.0/
Keterkaitan Harga Minyak Global dan Stabilitas IHSG Pada Pertumbuhan Ekonomi Indonesia
This study aims to analyze the relationship between global oil prices and the resilience of the composite stock price index (CSPI) in the context of Indonesia’s economic development. The study employs a descriptive quantitative approach, using secondary time-series data from 2019 to 2025. Global oil price data are based on the West Texas Intermediate (WTI) benchmark, while CSPI data are obtained from the Indonesian stock exchange (IDX). Data on economic growth, inflation, the rupiah exchange rate, and oil and gas exports are sourced from Statistics Indonesia (BPS) and Bank Indonesia (BI). The findings indicate that fluctuations in global oil prices influence Indonesia's economic conditions, particularly in the energy sector, inflation, the rupiah exchange rate, and the capital market. Rising global oil prices tend to increase production costs and affect investor sentiment, thereby influencing the movement of the CSPI. In addition, the CSPI has a positive relationship with economic growth as it serves as an important indicator of capital market performance and investment activity in Indonesia. During 2021–2024, increases in global oil prices were accompanied by improvements in the CSPI and in Indonesia's economic growth as the country recovered from the COVID-19 pandemic. Therefore, the stability of global oil prices and the CSPI plays a crucial role in maintaining national economic growth. Fluctuations in global oil prices affect Indonesia’s economic conditions, particularly in the energy sector, inflation, and the rupiah Keywords: global oil prices, composite stock price index (cspi), economic growth, inflation, Indonesia.
Copyright (c) 2026 Febrianti Nur Khadijah, Nur Widiastuti ,Amel Katri, Faiq Fadhlul Aziz, Maya Panorama https://creativecommons.org/licenses/by/4.0/
Studi Deskriptif Tentang Praktik Bagi Hasil Mukhabarah Dan Relevansinya Dengan Konsep Akuntansi Syariah: Studi Pada Petani Di Desa Maduri
This research aims to describe the profit-sharing practice of the mukhabarah contract and analyze its relevance to the concept of sharia accounting among farmers in Maduri Village. The selection of the sharia accounting concept is based on the characteristics of the mukhabarah contract as a profit-sharing cooperation that emphasizes the values of justice, honesty, transparency, and accountability. This research employs a qualitative approach and field research methods, using data collection techniques such as interviews, observations, and documentation. The research results show that the practice of mukhabarah profit-sharing is carried out through verbal agreements based on trust and community customs, in which the landowner provides only the land, while the farmers bear all costs and labor. The division of the harvest uses 2:1 or 60:40 ratio, with a larger share for the farmers, without written records. Based on the values and principles of Sharia accounting, this practice is relevant to it reflects the principles of justice, honesty, transparency, and trustworthiness. However, it is not yet fully optimal in terms of accountability due to the lack of a clear recording system. This research recommends that the profit-sharing practice of mukhabarah be conducted with clear agreements and accountability in accordance with the principles of Sharia accounting. Keywords: Mukhabarah, Profit Sharing, Sharia Accounting, Relevance
Copyright (c) 2026 Wiwi Astiawati1, Muhammad Fakhri Amir2 , Masyhuri3 https://creativecommons.org/licenses/by/4.0/
Analisis Perlakuan Akuntansi Aset Biologis pada PT Astra Agro Lestari Tbk Berdasarkan PSAK 241 Agrikultur
Sektor agrikultur, khususnya perkebunan kelapa sawit, memiliki peran penting dalam perekonomian Indonesia karena kontribusinya terhadap Produk Domestik Bruto (PDB) dan perannya sebagai komoditas ekspor unggulan, sehingga penerapan standar akuntansi yang tepat menjadi sangat relevan. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi atas aset biologis pada PT Astra Agro Lestari Tbk berdasarkan ketentuan dalam PSAK 241 tentang Agrikultur. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif, di mana data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang telah dipublikasikan. Teknik analisis yang digunakan adalah analisis deskriptif komparatif, yakni analisis terhadap pengakuan, pengukuran, dan pengungkapan aset biologis yang dilaporkan dalam laporan keuangan konsolidasian dan catatan atas laporan keuangan. Hasil penelitian menunjukkan bahwa PT Astra Agro Lestari Tbk telah menerapkan prinsip-prinsip dalam PSAK 241 secara tepat dan konsisten. Pengakuan aset biologis dilakukan berdasarkan tiga kriteria utama yaitu pengendalian, kemungkinan manfaat ekonomis di masa depan, dan kemampuan pengukuran yang andal. Pengukuran aset biologis dilaksanakan pada nilai wajar dikurangi biaya untuk menjual, kecuali dalam kondisi tertentu yang memungkinkan penggunaan biaya historis. Dalam hal pengungkapan, perusahaan telah menyajikan informasi yang memadai dan relevan sesuai standar, termasuk klasifikasi aset biologis, strategi manajemen risiko, serta rekonsiliasi perubahan nilai tercatat.
Copyright (c) 2026 Aulia Al-Qorimah , Syntha Noviyana,*, Komsi Koranti, Sriyanto https://creativecommons.org/licenses/by/4.0/
Pengaruh Loan to Deposit Ratio dan Debt to Equity Ratio terhadap Return on Assets pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025
This study analyzes the effects of the Loan-to-Deposit Ratio (LDR) and Debt-to-Equity Ratio (DER) on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Using a quantitative approach and an explanatory research design, the sample comprises 30 banking companies selected through purposive sampling, yielding 150 observations. The data were analyzed using multiple linear regression in JASP software. The results show that the Loan-to-Deposit Ratio (LDR) has a positive but insignificant effect on Return on Assets (ROA) (sig. = 0.189), whereas the Debt-to-Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA) (sig. = 0.000). The model feasibility test indicates that the regression model is appropriate for analysis, with an F-value of 12.690 and a significance level of 0.000. The coefficient of determination (R²) of 0.147 indicates that 14.7% of the variation in Return on Assets (ROA) can be explained by the Loan-to-Deposit Ratio (LDR) and Debt-to-Equity Ratio (DER), while the remaining 85.3% is influenced by other factors outside the scope of this study. The findings suggest that the profitability of banking companies during the 2021–2025 period is more strongly influenced by capital structure management than by credit distribution activities. Therefore, banking companies should maintain an optimal balance between debt utilization and profitability to achieve sustainable financial performance. Keywords: Return on Assets; Loan-to-Deposit Ratio; Debt-to-Equity Ratio; Profitability; Banking.
Return on Assets; Loan to Deposit Ratio; Debt to Equity Ratio; Banking; JASP.
Copyright (c) 2026 Nur Ismi Khalifah, Aldy Agustian https://creativecommons.org/licenses/by/4.0/
Pengaruh Status Sosial Ekonomi dan Manajemen Keuangan Pribadi Terhadap Perilaku Konsumtif Mahasiswa Universitas KH. A. Wahab Hasbullah
This study aims to analyze the influence of socio-economic status and personal financial management on the consumptive behavior of students at KH. A. Wahab Hasbullah University. The research method used is quantitative with a causal-associative design. Sampling was conducted using probability sampling, targeting 100 active students who were categorized as frequently engaging in consumptive behavior. Data were collected via online questionnaires and analyzed using multiple linear regression. The results show that socio-economic status has a significant effect on consumptive behavior, whereas personal financial management has a significant effect on students' consumptive behavior, both partially and simultaneously. The coefficient of determination value of 0,773 indicates that one of the independent variables explains 77,3% of the variation in students' consumptive behavior, while the remainder is influenced by other factors. The implication of this study is that targeted financial education is highly necessary so that students are able to plan, manage, and control the use of personal finances wisely. Keywords: socioeconomic status, personal financial management, consumptive behavior, university students.
Copyright (c) 2026 Purwatiningsih, Nia Aprilia Bisari https://creativecommons.org/licenses/by/4.0/
The Effect of Auditor Switching and Financial Distress on Audit Report Lag in Non-Primary Consumer Goods Companies Listed on the Sharia Securities List (DES) in 2021-2024
This research is motivated by the persistence of companies that submit audited financial reports late despite being regulated by the Financial Services Authority Regulation No. 14/POJK.04/2022 concerning the deadline for submitting financial reports. Companies in the Non-Primary Consumer Goods sector listed on the Sharia Securities List are among the sectors with the highest audit report lag rates in the 2021–2024 period. This study aims to analyze the effect of auditor switching on audit report lag, the effect of financial distress on audit report lag, and the simultaneous effect of auditor switching and financial distress on audit report lag. The research method used is quantitative with secondary data in the form of annual financial reports of companies in the Non-Primary Consumer Goods sector listed on the Sharia Securities List (DES) for the 2021–2024 period. The research sample consisted of 19 companies selected using a purposive sampling technique. The results show that (1) auditor switching has a significant positive effect on audit report lag, (2) financial distress does not have a partial significant effect on audit report lag, and (2) auditor switching and financial distress have a simultaneous significant effect on audit report lag. Keywords : auditor switching, financial distress, audit report lag
Copyright (c) 2026 Amalia Marliani, Dudang Gojali , Gina Sakinah https://creativecommons.org/licenses/by/4.0/
Mengungkap Pola Aset Rusak Berat/Hilang pada Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Tengah
This study aims to analyze the growth pattern of severely damaged and lost assets presented in the Local Government Financial Statements (LKPD) of Central Sulawesi Province during 2020–2024 as an indication of delays in the asset disposal process. The study employed a quantitative approach using descriptive-analytical methods. Data were collected through documentation of LKPD, Notes to Financial Statements (CaLK), and supporting documents related to regional asset conditions. Data analysis was conducted using Growth Analysis to identify annual changes in the value of severely damaged and lost assets. The results indicate substantial fluctuations during the observation period. The largest decline occurred in 2022 at 28.66%, mainly driven by large-scale asset disposals, while the largest increase occurred in 2023 at 34.71%, due to asset reclassifications, inter-agency asset transfers, and recognition of extracomptable assets. These fluctuations suggest that asset disposal activities have not been implemented consistently and promptly. Consequently, severely damaged and lost assets remained recorded for extended periods, creating a risk of asset overstatement in financial reporting. The findings also reflect weaknesses in asset administration, asset verification, and internal control over regional asset management. Therefore, strengthening asset governance and improving the effectiveness of asset disposal procedures are necessary to enhance the reliability and accountability of local government financial reporting. Keywords: Asset Management, Asset Disposal, Severely Damaged Assets, Lost Assets, Accountability.
Akuntabilitas Laporan Keuangan Pemerintah Daerah
Copyright (c) 2026 Muwahhidin, Maya Al Zahra, Ismail Nina Yusnita Yamin, Selmita Paranoan, Betty https://creativecommons.org/licenses/by/4.0/
Analisis Usaha Finansial Pengolahan Cocopeat di UMKM Eco Coco Nusantara
Cocopeat is a by-product of coconut husk processing that has high economic value as a growing medium and export commodity. This study aims to analyse the financial feasibility of cocopeat processing at UMKM Eco Coco Nusantara, Sungai Bakau Village, Ketapang Regency, West Kalimantan. The method used is descriptive quantitative with a case study approach through primary data collection consisting of in-depth interviews with the business owner and direct field observation. Financial analysis was conducted by calculating investment, variable, fixed, and total costs; cost of goods sold (COGS); selling price; revenue; income; break-even point (BEP); and benefit-cost ratio (B/C ratio). The results showed that the total equipment investment cost was IDR 79,480,000 with total monthly operational costs of IDR 161,586,310. The COGS of cocopeat was IDR 26,931/sack with a selling price of IDR 70,000/sack, yielding a profit margin of 62% above COGS. Total revenue from the sale of 6,000 sacks/month reached IDR 420,000,000, with a net income of IDR 258,413,690/month. The break-even point (BEP) was at 1,707 sacks/month, or equivalent to IDR 119,471,420, well below the actual production capacity. A B/C Ratio of 2.60 indicates that every IDR 1.00 invested generates a benefit of IDR 2.60. Therefore, the cocopeat processing business at UMKM Eco Coco Nusantara is declared financially feasible and provides significant profit. Keywords: financial analysis, cost of goods sold, break-even point, B/C ratio
cocopeat, analisis finansial, UMKM, harga pokok produksi, break even point, dan B/C ratio
Copyright (c) 2026 Muhammad Kholil Anugrah, Irfan Cholid, Assrorudin, Ira Arianti, A. Nova Zulfahmi https://creativecommons.org/licenses/by/4.0/
Analisis Kelayakan Usaha Burger pada UMKM Burger Pelangi di Payakumang Kabupaten Ketapang
This study aims to analyze the business feasibility of Burger Pelangi MSME located in Payakumang, Ketapang Regency. The research employed a descriptive method using a mixed-method approach, combining quantitative and qualitative data. Data were collected through observation, interviews, and documentation. The analysis included operational costs, Cost Of Good Manufactured (COGM), revenue, profit, Break Even Point (BEP), Revenue Cost Ratio (R/C Ratio), and Benefit Cost Ratio (B/C Ratio). The results showed that the total operational cost of the business was IDR 3,812,028 per month, with a production volume of 540 products and a production cost of IDR 7,059 per product. The total monthly revenue reached IDR 5,940,000, generating a net profit of IDR 2,127,972 per month. Financial analysis indicated a BEP value of 122 products or IDR 1,342,000, an R/C Ratio value of 1.56, and a B/C Ratio value of 0.56. These findings indicate that Burger Pelangi MSME is still profitable, feasible to operate, and has the potential for further development in the future. Keywords: Business feasibility analysis, MSMEs, burger, financial aspects, business profit
Copyright (c) 2026 Putri Nuraini, Irfan Cholid , Assrorudin, Nurimansyah, Rois Indriawan https://creativecommons.org/licenses/by/4.0/
Strategi Penetapan Harga Berbasis Personal Branding Pada Platform Tiktok: Studi Netnografi
This study aims to analyze the pricing strategies implemented by influencers in the digital era, where selling prices often exceed the intrinsic value of the product through the use of personal branding. From a management accounting perspective, this phenomenon creates a disparity between production costs (cost-based) and value-based pricing. Using a qualitative approach with netnography methods, this study explores digital consumer interactions and culture. The research data comes from netizens' comments on promotional content for the products "Risol Cucuapho" and "Donat Pinkan Mambo" on the TikTok platform. The analysis reveals three main categorizations of consumer price perception: negative, positive, and neutral. Negative perceptions arise when consumers identify an imbalance between the price paid and the physical quality of the product (perceived quality). Conversely, positive perceptions are formed when consumers internalize the added value of prestige and emotional closeness with the influencer as compensation for the premium price. These findings confirm that from a management perspective, influencer product pricing strategies no longer rely on traditional cost structures, but rather rely heavily on the influencer's capabilities in managing the intangible asset of brand image. This study concludes that management accounting in the digital era needs to expand the scope of value analysis by considering the influence of psychological and social factors in determining the fairness of prices in virtual markets. Keywords: Pricing Strategy, Personal Branding, Netnography, Consumer Value
Copyright (c) 2026 Apolonia Emriant Meo,Asti Irawati ,Fadhilah ,Nina Yusnita Yamin https://creativecommons.org/licenses/by/4.0/
Integration of ESG Principles in Social and Sustainable Entrepreneurship: An Innovative Solution
The key challenge facing the world today is the difficulty in harmonizing environmental and business sustainability, social responsibility, and financial success. This study aimed to tackle this issue by combining social entrepreneurship with sustainable entrepreneurship to promote the adoption of ESG (Economy, Social, and Governance) principles in creative business models. The research utilized a qualitative method through case study analysis to examine the integration of social entrepreneurship with sustainable entrepreneurship. The findings indicate that this integration can address challenges like constrained funding, profit sharing with social benefits, and enhancing environmental sustainability. Blending the benefits of each method results in a business model that is robust, resilient, and responsive to international challenges. In general, this integration aids businesses in generating lasting value while supporting the attainment of sustainable development objectives. This research determines that social entrepreneurship and sustainable entrepreneurship is a strategic approach to enhance ESG principles in business. Recommendations are offered for business owners to implement this integration idea in their business. Keywords: ESG, Sustainable, Social Entrepreneurship
Copyright (c) 2026 Ida Ayu Putu Ayunda Aprilia Sugiantari https://creativecommons.org/licenses/by/4.0/
Kredit Usaha Rakyat, Dana Penguatan Modal, dan Modal Sendiri terhadap Peningkatan Pendapatan UMKM di Kabupaten Sleman
This study aims to analyze the influence of People's Business Credit, Capital Strengthening Funds, and Equity on increasing MSME income in Sleman Regency. This study used a quantitative method with purposive sampling, involving 100 business actors spread across 17 sub-districts in Sleman Regency. Data were collected through questionnaires and analyzed using multiple linear regression tests using the SPSS application. The results show that Small and Medium Enterprise Credit has a positive and significant effect on increasing MSME income, with a regression coefficient of 0,262 and a significance level of 0,048. Capital Strengthening Funds also have a positive and significant effect, with a regression coefficient of 0,286 and a significance level of 0,025. Furthermore, equity capital has a positive and significant effect on increasing MSME income, with a regression coefficient of 0,229 and a significance level of 0,031. This indicates that capital utilization, both from internal and external sources, can increase business capacity, maintain operational stability, and strengthen the competitiveness of Micro, Small, and Medium Enterprises. Keywords: People's Business Credit, Capital Strengthening Fund, Own Capital, MSME Income
Copyright (c) 2026 Nabila Dian Utami, Avininda Dewi Nindiasari https://creativecommons.org/licenses/by/4.0/
Audit Tenure, Audit Fee and Audit Quality: The Mediating Role of Firm Size
Recurrent irregularities in auditing practices across the globe, Indonesia included, have intensified the call for rigorous scrutiny of the factors that shape audit quality and the integrity of financial reporting. Concurrently, the swift growth of the Islamic capital market has elevated the need for reliable and ethically grounded disclosure. Drawing on a sample of food and beverage manufacturers listed on the Indonesian Sharia Stock Index (ISSI) over the 2021–2024 window, this study examines whether audit tenure and audit fee predict audit quality, and whether firm size acts as an intermediary in those relationships. The novelty of this study lies in its exclusive focus on ISSI-listed food and beverage firms a context that has been systematically underexplored in prior audit quality research and its simultaneous treatment of firm size as a mediating variable rather than as a control or moderating variable, offering a distinct analytical contribution to the audit quality literature in the Islamic capital market setting. A positivist, quantitative design was applied, employing multiple linear regression, binary logistic regression, and path analysis. Secondary data sourced from the annual financial statements of 24 companies generated 96 firm-year observations through purposive sampling. The Big Four/non-Big Four dichotomy was used as the audit quality proxy, following DeAngelo (1981) and Lumban Gaol and Sitohang (2020), with the acknowledgment that this proxy captures reputational rather than technical quality differences. Results reveal that: (1) audit tenure exerts no statistically significant influence on audit quality; (2) audit fee positively and significantly drives audit quality; (3) firm size has no significant bearing on audit quality; (4) audit tenure does not significantly determine firm size; (5) audit fee positively and significantly predicts firm size; (6) firm size fails to transmit the effect of audit tenure onto audit quality; and (7) firm size likewise fails to transmit the effect of audit fee onto audit quality. These findings establish audit fee as the dominant direct driver of audit quality in the ISSI food and beverage sector, operating independently of firm scale. Keywords: audit tenure, audit fee, firm size, audit quality, Big Four auditor, Islamic capital market, Indonesian Sharia Stock
Audit Tenure, Audit Fee, Firm Size, Audit Quality, Big Four Auditor, Islamic Capital Market, Indonesian Sharia Stock Index (ISSI)
Copyright (c) 2026 Juju Nuryanti, Rd.Amar Muslih, Lina Yulianti https://creativecommons.org/licenses/by-nc/4.0/
Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI
This study aims to examine the effect of ESG disclosure and environmental performance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This issue is important because tax avoidance may reduce corporate contributions to state revenue, while ESG practices and environmental performance have become increasingly relevant in assessing corporate accountability. The novelty of this study lies in combining ESG disclosure as an internal transparency measure and PROPER rating as a government-based environmental performance measure in the context of Indonesian manufacturing companies. This study employs a quantitative approach with an explanatory-causal design. The data used are secondary data obtained from annual reports, sustainability reports, financial statements, and PROPER ratings. The sample consists of manufacturing companies observed during the 2021-2024 period, selected using purposive sampling. The research instrument includes a documentation sheet and an ESG disclosure checklist. Data were analyzed using multiple linear regression with SPSS. The results show that ESG disclosure has a negative and significant effect on tax avoidance, with a significance value of 0.006; thus, the first hypothesis is accepted. In contrast, environmental performance has a positive and significant effect on tax avoidance, with a significance value of 0.023; therefore, the second hypothesis is rejected. These findings indicate that ESG transparency may reduce tax avoidance, while environmental performance does not necessarily reflect stronger corporate tax compliance. Keywords: ESG disclosure, environmental performance, ESG reporting, Effective tax rate, Corporate sustainability.
Copyright (c) 2026 Magfirah Wahyu Ramadhani https://creativecommons.org/licenses/by/4.0/
Pengaruh Efektivitas dan Efisiensi Belanja Terhadap Kinerja Keuangan Pemerintah Daerah
This study aims to examine the influence of spending effectiveness and efficiency on the financial performance of local governments in Pohuwato Regency. The optimization of Regional Revenue and Expenditure Budget (APBD) management is a crucial factor in supporting development objectives and enhancing the quality of public services. In this regard, spending effectiveness and efficiency are considered key indicators in evaluating the success of regional financial management. This research employs a quantitative approach, with data collected through questionnaires distributed to 89 respondents consisting of local government officials and related stakeholders. Data analysis was conducted using the Structural Equation Modeling (SEM) method with the assistance of AMOS and SPSS software. The findings reveal that neither spending effectiveness nor spending efficiency has a significant effect on the financial performance of local governments. These results suggest that improvements in financial performance are not solely determined by effectiveness and efficiency in budget management, but are also influenced by other factors such as the quality of planning, supervision mechanisms, and the capacity of human resources in managing regional finances. Keywords: Spending Effectiveness, Spending Efficiency, Financial Performance, Local Government
Effectiveness, Efficiency, Financial Performance
Copyright (c) 2026 Fatma Kasim, Harun Blongkod https://creativecommons.org/licenses/by/4.0/
Analisis Break-Even Point (BEP) UMKM Bakso Goreng A.M. di Kabupaten Ketapang
This study aims to analyze the financial feasibility of A.M. fried meatballs MSMEs in Ketapang Regency. This study uses a qualitative descriptive method with direct observation techniques and interviews with business actors. The results of the study indicate that the total operational costs of the business are Rp38,047,000 per month, consisting of fixed costs of Rp 4.050.000 and variable costs of 23.974.000. The production volume reaches 7,200 pcs with a selling price of Rp10,000 per pc, resulting in a total revenue of Rp72,000,000 per month. The cost of production is Rp 5.284,30 per pc with a profit per pc of Rp4.715,70. The BEP value is 607 pcs per day or pcs 18.210 per month, while the B/C Ratio is 1.87. Based on these results, the A.M. Fried Meatballs business is considered feasible to run and develop. Keywords: MSME, fried meatballs, break-even analysis, operating expense, contribution margin, margin of safety.
MSME, Fried Meatballs, Break-Even Analysis, Operating Expense, Contribution Margin, Margin Of Safety.
Copyright (c) 2026 Kiki Amelia, Irfan Cholid, Assrorudin, Ayu Dian Pratiwi Permatahati, Rois Indriawan https://creativecommons.org/licenses/by/4.0/
Analisis Pendapatan Usaha Ubi Bakar Cilembu di Ketapang
Micro, Small, and Medium Enterprises (MSMEs) play a major role in boosting the regional economy and creating job opportunities. In Ketapang Regency, one of the growing businesses is Ubi Bakar Madu Cilembu Asli Sumedang owned by Mr. Tatang. The main challenge faced is the absence of proper financial records, so the owner does not yet clearly understand the amount of expenses, sales results, and whether the business is running profitably. This study aims to calculate total costs, production cost, total revenue, net profit, and the minimum sales volume required to avoid losses. This research uses a descriptive quantitative approach, collecting data through interviews, direct observation, and document review. The analysis is based on the principles of cost accounting and management accounting. The results show that the total monthly cost is IDR 43,495,666, the cost of producing one kilogram of product is IDR 27,185, total sales revenue reaches IDR 72,000,000, and the net profit earned is IDR 28,504,334. The business only needs to sell 238 kilograms per month to cover all costs, while actual sales are much higher. The benefit-cost ratio is 1.66, which indicates that this business is profitable and feasible for further development. Keywords: MSMEs, Production cost, Net profit, Break-even point, Business feasibility
Copyright (c) 2026 Novi Pebriani, Irfan Cholid,Assrorudin , Ira Arianti, Rois Indriawan https://creativecommons.org/licenses/by/4.0/
Analisis Persepsi Mahasiswa Akuntansi Terhadap Independensi Auditor
This study aims to analyze accounting students' perceptions of auditor independence. This study uses a qualitative method with a descriptive approach. Data collection techniques were conducted through an open questionnaire given to 6b semester accounting students as respondents. Data were analyzed using coding techniques including open coding, axial coding, and selective coding. The results of the study indicate that students have a good understanding of auditor independence as a mental attitude that is free from influence, objective, honest, and impartial. Auditor independence is considered very important because it is the basis of public trust in financial reports. Student perceptions of the condition of auditor independence in Indonesia indicate that it is generally quite good, but still faces various challenges such as business pressure, conflicts of interest, and long-term relationships with clients. Factors that influence auditor independence include audit fees, client relationships, management pressure, and the provision of non-audit services. Auditor independence can result in decreased public trust, errors in decision-making, and financial losses for users of financial reports. This study also found that professional ethics and auditing learning on campus play an important role in shaping students' understanding of auditor independence. Therefore, ongoing efforts are needed to strengthen professional ethics, improve the quality of auditing education, and enforce regulations to maintain auditor independence in the future. Keywords: auditor independence, student perceptions
Copyright (c) 2026 Dynne Andriany, Julie Theresya Pelamonia https://creativecommons.org/licenses/by/4.0/
Integrasi Akuntansi Lingkungan Dalam Mewujudkan Keberlanjutan Program Makan Bergizi Gratis (MBG) Pada SPPG Kalangsurya
This study aims to examine how environmental accounting integration can achieve sustainable implementation of the Free Nutritious Meals (MBG) program at the SPPG Kalangsurya in Karawang Regency. The research method used in this study was qualitative, utilizing interviews, observation, and documentation. The results show that practices such as waste sorting, implementing hygiene SOPs, using environmentally friendly food trays, and collaborating with the Environmental Agency reflect sound environmental accounting principles, but environmental costs have not been recorded separately. Although environmental costs have not been recorded separately, the SPPG Kalangsurya recognizes that environmental accounting is not only a compliance tool but also a sustainability strategy that can improve efficiency, reputation, and public trust in the implementation of the Free Nutritious Meals (MBG) program. The main challenges for the SPPG Kalangsurya are a lack of understanding of environmental accounting and the absence of a dedicated recording system. However, there are opportunities to achieve long-term business sustainability. Keywords: Environmental Accounting, Business Sustainability, Free Nutritious Meals
Copyright (c) 2026 Siska Kusuma Wardani, Rohma Septiawati , Avincennia Vindy Fitriana https://creativecommons.org/licenses/by/4.0/
Analisis Pengendalian Internal Berbasis COSO pada Pengelolaan Keuangan Gereja Protestan Maluku
This study aims to analyze the implementation of Internal Control Systems (ICS) in the financial management of the Protestant Church of Maluku (GPM) based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and to position it within the perspective of Accounting Information Systems (AIS). A qualitative approach with an embedded case study design was employed at the Classis and Congregation levels in Ambon. Data were collected through in-depth interviews, observation, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that although GPM structurally possesses formal internal control mechanisms, their effectiveness remains limited. The control environment is dominated by trust-based governance and leadership centralization; risk assessment is not systematically documented; control activities are constrained by inadequate segregation of duties and the use of a cash-based single-entry system; and financial reporting relying solely on budget realization reports limits risk-based monitoring. The study recommends transitioning to accrual-based and double-entry accounting systems, strengthening standard operating procedures, and implementing integrated digital monitoring to enhance accountability and organizational sustainability. Keywords: COSO, internal control system, accounting information system, faith-based organization, accountability.
Copyright (c) 2026 Meidylisa Patty https://creativecommons.org/licenses/by-nc/4.0/
Penilaian Persediaan Barang Dagang Beras Pada UD. Padi Emas Di Kota Ambon
This study aims to analyze and compare the valuation of rice merchandise inventory at UD. Padi Emas in Ambon City is grouped using the FIFO (First-In, First-Out) method. Method with periodic and perpetual recording. UD. Padi Emas is a rice trading business located at Jl. Rijali No. 29, Karang Panjang Village, Sirimau District, Ambon City, Maluku, has been operating since 2013. UD. Padi Emas is one of the key trading businesses in Ambon City, so effective inventory management is crucial for the accuracy of financial reports and informed decision-making. The objective of this research is to analyze the valuation of rice merchandise inventory at UD. Padi Emas in Ambon City. This study employs a quantitative descriptive method with a case study approach. Data was collected through observation, interviews, and literature review. The analysis was conducted using both periodic and perpetual recording systems with the First-In, First-Out (FIFO) inventory valuation method for the period of February to June 2025. The results consistently show that the ending inventory value and Cost of Goods Sold (COGS) generated by both recording methods (periodic and perpetual) using FIFO are the same, with an ending inventory value of Rp9,875,000 and COGS of Rp178,180,000. This consistency confirms that the FIFO method provides accurate and reliable inventory valuation and helps minimize the risk of damaged rice as the first goods in are sold first. While this research also analyzed the periodic method, the perpetual inventory system is highly recommended. By implementing a perpetual system, UD. Padi Emas can monitor its rice stock continuously and accurately, which will aid in more effective decision-making and inventory planning. This system also allows for the early detection of any shortages or overages of rice in the warehouse and helps in the faster identification of potential losses or fraud. Adopting the perpetual inventory system will assist UD. Padi Emas in optimally manages its rice inventory, reducing losses from damaged rice and increasing operational efficiency. Keyword: Merchandise Inventory, Method FIFO
Copyright (c) 2025 Wa Asrida, Diar Muzna Tangke, Tri Retno Hariyati, Wa Ode Insan https://creativecommons.org/licenses/by/4.0/
Efektivitas Penerapan Standar Akuntansi Pemerintah tentang Transparansi Pelaporan Keuangan Desa: Pendekatan Pemodelan Persamaan Struktural
This study examines the effectiveness of implementing Government Accounting Standards on the transparency of village financial reporting using a Structural Equation Modeling approach involving 295 respondents from village governments in Bandung Regency and West Bandung. The analysis results indicate that human resource competence, internal control systems, information technology support, and leadership commitment significantly contribute to the effectiveness of implementing Government Accounting Standards, with an R-square value of 72.4 percent. The empirical findings confirm that the implementation of Government Accounting Standards has a positive and significant effect on the transparency of village financial reporting, mediated by improvements in the quality of financial reports.The structural model shows that the effectiveness of implementing Government Accounting Standards can explain 63.2 percent of the variation in village financial reporting transparency. Multi-group analysis reveals that village characteristics moderate the relationship between the implementation of Government Accounting Standards and transparency, while villages with higher fiscal capacity show a stronger effect. The practical implications of this study emphasize the urgency of enhancing village apparatus capacity through continuous training programs and providing adequate technological infrastructure to support the improvement of village financial management quality. Keywords: Government Accounting Standards, Financial Reporting Transparency, Structural Equation Modeling
Copyright (c) 2025 Johanis M. Tetelepta, Victor Amanusa Talakua https://creativecommons.org/licenses/by-nc/4.0/
Hubungan Sistem Pengendalian Internal dan Akuntabilitas Pengelolaan Keuangan pada Organisasi Perangkat Daerah Jawa Barat
This study aims to analyze the relationship between the internal control system and the accountability of financial management in Regional Apparatus Organizations of West Java Province. The research method uses a quantitative approach with a correlational design through the distribution of questionnaires to 98 respondents from 35 OPDs with budgets exceeding 50 billion rupiah. The data analysis technique uses descriptive statistics and simple linear regression with the assistance of SPSS version 26. The results of the study indicate that the implementation of the internal control system in West Java Province OPDs falls into the good category with an average score of 4.03, while the level of financial management accountability is also in the good category with an average score of 4.04.Hypothesis testing resulted in a calculated t-value of 14.762 with a significance of 0.000, proving that the internal control system has a positive and significant effect on financial management accountability. The coefficient of determination of 0.642 indicates that the internal control system is able to explain 64.2 percent of the variation in financial management accountability. This study concludes that improving the quality of the implementation of the internal control system will enhance the accountability of regional financial management, thus continuous strengthening of the five components of the internal control system is required, especially in the aspects of monitoring and risk assessment. Keywords: Internal Control System, Accountability, Regional Financial Management
Copyright (c) 2025 Victor Amanusa Talakua, Johanis M. Tetelepta https://creativecommons.org/licenses/by-nc/4.0/
Students’ Perceptions of Artificial Intelligence in Tax Learning
The use of Artificial Intelligence (AI) in higher education has increased rapidly, with many students using AI-based applications independently to support learning. In regulation-based subjects such as taxation, this practice raises concerns related to learning accuracy, relevance to local regulations, and ethical use. This study aims to examine students’ perceptions of AI use in tax learning. A qualitative descriptive approach was employed involving undergraduate accounting and taxation students at the University of Lampung and the Lampung State Polytechnic who had taken taxation courses and used AI as a learning tool. Using purposive sampling, data were collected through an online questionnaire, resulting in 143 valid responses from an estimated eligible population of 809 students. The questionnaire included Likert-scale items and open-ended questions, with qualitative data analyzed using thematic analysis. The findings indicate that students perceive AI as a helpful learning support, particularly for understanding complex tax regulations, improving learning efficiency, and supporting independent study. However, concerns remain regarding information accuracy, limited relevance to Indonesian tax regulations, overreliance on AI, and academic integrity. This study concludes that AI can support tax learning when used as a complementary tool, supported by critical use and lecturer guidance. Keywords: artificial intelligence; student perceptions; tax learning; higher education; qualitative research
Copyright (c) 2025 Panca Wisesa, Diajeng Fitri Wulan, Rindy Dwi Ladista, M. Muhayin A Sidik4 https://creativecommons.org/licenses/by-nc/4.0/
Data Driven Approach for Detecting Financial Statement Fraud
Financial statement fraud represents a persistent and complex threat to organizational integrity, requiring more advanced analytical tools to detect subtle accounting manipulations. To provide an evidence-based understanding of how data-driven techniques have been utilized in this domain, this study conducts a Systematic Literature Review (SLR) guided by the PRISMA framework. The review addresses two research questions: (a) what data-driven approaches have been used to detect financial statement fraud, and (b) what are the characteristics of the data, modelling methods, and evaluation metrics employed in prior studies. A structured search and screening process was executed using predefined inclusion and exclusion criteria, enabling the selection of relevant peer-reviewed studies from multiple academic databases. The included articles were further examined using meta-analysis techniques to synthesize quantitative evidence where applicable. The findings reveal that financial statement fraud detection has increasingly shifted toward machine learning, deep learning, graph-based analytics, and other advanced data-driven models capable of identifying hidden or non-linear patterns in financial reporting data. The reviewed studies employ diverse data characteristics, including financial ratios, earnings indicators, transactional records, and graph-structured relationships. Overall, this review highlights both the advancements and the methodological challenges within the field, underscoring the need for improved data quality, consistent evaluation practices, and models that balance predictive performance with interpretability for auditing applications. Keywords: Fraud, data-driven, machine learning, anomaly detection, deep learning.
Copyright (c) 2025 Fitriyeni Oktavia, Rossy Endah Permatasari https://creativecommons.org/licenses/by-nc/4.0/
The Role of Spiritual Auditors to Prevent Fraud in Regional Government Institutions
The purpose of this study is to analyze whether government internal auditors with spiritual intelligence can play a role in preventing fraud in government. This study took government internal auditors assigned to the Financial and Development Supervisory Agency (BPKP) in province level as the subject. The data analysis method used was the Structural Equation Model (SEM) with the AMOS application. The results of the study proved that spiritual intelligence has a positive and significant influence on auditor performance, auditor performance and spiritual intelligence have a positive and significant impact on fraud prevention, and auditor performance can provide a mediating effect in the influence of spiritual intelligence on fraud prevention. Keywords: Spiritual Intelligence; Auditor Performance; Fraud Prevention
Spiritual Intelligence; Auditor Performance; Fraud Prevention
Copyright (c) 2025 Helly Aroza Siregar https://creativecommons.org/licenses/by-nc/4.0/
Membangun Kesiapan Professional Mahasiswa Akuntansi Melalui Praktikum Auditing Yang Terstruktur
This study aims to see to what extent the auditing practicum course can build professional readiness of D3 accounting students at Ambon State Polytechnic. The focus of this study is on the structure and implementation of practicums for developing skills and professional readiness, objectivity of assessment and material development. The method used is a descriptive qualitative method through structured interviews. The results of this study are that auditing practicums have a large role in students in the process of building professional readiness, where the structure and implementation of practicums can help students understand the audit process in real terms. Students feel that by taking audit practicum courses they can develop their self-confidence and skills and professional readiness in facing the world of work later. However, some students felt that there was not enough time for guidance and development of the practicum which still used the practicum book. On average, students gave suggestions that the accounting practicum could use certain applications so that in practice, students could be more applicable and really feel the atmosphere of the working world as a reliable auditor. Keywords: professional readiness, Auditing practicum
Copyright (c) 2025 Dynne Andriany, Intan Ramadhani Bin Taher https://creativecommons.org/licenses/by-nc/4.0/