Widya Akuntansi dan Keuangan merupakan jurnal di bawah naungan Program Studi Akuntansi Fakultas Ekonomi Universitas Hindu Indonesia Denpasar. Jurnal Widya Akuntansi dan Keuangan berperan sebagai wadah informasi ilmiah bidang akuntansi, perpajakan, auditing, dan keuangan baik yang berupa hasil penelitian ataupun kajian pustaka. Jurnal Widya Akuntansi dan Keuangan terbit dua kali setahun Pebruari dan Agustus dengan maksimal tulisan yang dimuat adalah delapan tulisan per edisi.
AKSEPTABILITAS TEKNOLOGI DAN EFEKTIVITAS SISTEM AKUNTANSI MANAJEMEN DALAM MEMBENTUK KEPUASAN ANGGOTA KOPERASI: PENDEKATAN UTAUT
This study aims to examine the influence of management accounting systems on cooperative member satisfaction and the moderating role of the Unified Theory of Acceptance and Use of Technology (UTAUT) in strengthening this relationship in cooperatives in Tangerang Regency. The research method uses a quantitative approach with primary data obtained from 145 savings and loan cooperative respondents and analyzed through Moderated Regression Analysis (MRA). Satisfaction variables are measured based on overall satisfaction, expected welfare, intention to use services again, and willingness to recommend the cooperative, while the management accounting system is measured through breadth of coverage, timeliness, aggregation, and integration. The UTAUT model is used as a moderating variable that includes performance expectations, ease of use, social influence, and supporting conditions. The results show that the management accounting system has a positive and significant effect on cooperative member satisfaction. In addition, UTAUT is proven to moderate and strengthen this relationship, indicating that the acceptance and use of technology enhance the benefits of the accounting system in supporting transparency and member trust. These findings have practical implications for cooperative managers to develop information systems that are easy to use and provide added value to members, thereby increasing satisfaction, participation, and future cooperative intentions.
Copyright (c) 2026 Widya Akuntansi dan Keuangan
ANALISIS PERAN PERSEPSI HARGA SEBAGAI MEDIATOR PENGARUH PAJAK PERTAMBAHAN NILAI (PPN) DAN PENGGUNAAN E-WALLET TERHADAP KEPUTUSAN PEMBELIAN
This study analyzes the influence of Value Added Tax (VAT) and e-wallet usage on purchasing decisions, with price perception as a mediating variable. Using a quantitative approach and Path Analysis techniques on consumer survey data processed with SPSS, this study examines direct and indirect relationships through t-tests, F-tests, coefficients of determination (R²), and Sobel tests. Empirical results indicate that VAT has a negative and significant effect on purchasing decisions, while e-wallet usage significantly increases purchase decisions. Interestingly, VAT does not affect price perception, while e-wallet usage significantly creates more positive price perceptions. Price perception itself is proven to increase purchase decisions. In terms of mediation mechanisms, price perception fails to mediate the effect of VAT on purchasing decisions, but successfully mediates the effect of e-wallet usage. These findings indicate that, in the context of consumer behavior, digital payment system innovations are more effective in shaping value perceptions and driving purchase decisions than the fiscal components inherent in the price structure.
Kualitas Laporan Keuangan Ditinjau Dari Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Tingkat Pemahaman Akuntansi LPD di Kecamatan Mengwi
This research aims to determine the quality of financial reports in terms of human resource competency, information technology utilization, and the level of accounting understanding of LPD in Mengwi District. This type of research is quantitative research using primary data. The data collection technique was through the distribution of questionnaires. The population in this research was 38 LPD in Mengwi District. Sampling used a purposive sampling method with certain criteria. The data analysis technique used was IBM SPSS Statistics Version 25 software, which consists of validity and reliability tests, classical assumption tests, multiple linear regression analysis, model feasibility tests (F tests), partial tests (t tests), and coefficient of determination (R²) tests. The results of this research indicate that (1) Human Resource Competence has a positive and significant effect on the Quality of Financial Reports. (2) The Utilization of Information Technology has a positive and significant effect on the Quality of Financial Reports. (3) The Level of Accounting Understanding has a positive and significant effect on the Quality of Financial Reports.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI KEUANGAN PADA PT KERETA API INDONESIA (PERSERO) DIVRE III PALEMBANG
SIA SAP KAI Divre Palembang serves as the central focus of this study, which examines the implementation of the SAP-based Accounting Information System (AIS) and its influence on the quality of financial information at PT Kereta Api Indonesia (Persero) Divre III Palembang. The study is motivated by the fact that, although SAP has been used since 2010, several issues remain, including delays in data input, incomplete module integration, and limited employee competence, all of which may affect the quality of financial information. This research aims to describe how SAP is implemented, evaluate the resulting financial information quality, and assess the influence of AIS on that quality. The study employs a descriptive qualitative approach using interviews, observations, and documentation, validated through source, technique, and time triangulation. The findings indicate that SAP ERP has been consistently implemented and has improved the accuracy, relevance, timeliness, transparency, and reliability of financial reports. System integration across units accelerates the recording process and reduces errors, although technical constraints still occur and can be addressed through employee training and network improvements. Overall, AIS implementation has a positive and significant impact on the quality of financial information.
Accounting Information System, Financial Information Quality, PT KAI Divre III Palembang, SAP ERP, System Integration
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN FINANCIAL TECHNOLOGY BERBASIS QRIS TERHADAP PENDAPATAN PELAKU UMKM PEREMPUAN DI KOTA PAGAR ALAM
Women-led MSMEs play a crucial role in driving local economic growth, including in Pagar Alam City. However, challenges such as low financial literacy, limited access to formal financial services (financial inclusion), and suboptimal utilization of financial technology (fintech) hinder income growth. This study aims to analyze the influence of financial literacy, financial inclusion, and QRIS-based financial technology on the income of women-owned MSMEs in Pagar Alam City.This research employs a quantitative approach using a survey method, with data collected through questionnaires distributed to 280 women-led MSME respondents. The data were analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) method via SmartPLS 4.0 software.The findings reveal that: (1) Financial literacy has a significant negative effect on MSME income; (2) Financial inclusion has a positive but not significant effect; and (3) QRIS-based financial technology has a significant positive effect on MSME income.These results suggest that the adoption of QRIS technology enhances efficiency and market reach, thereby positively impacting income. However, low financial literacy among women entrepreneurs remains a critical barrier to effective financial management. The implications of this study emphasize the need for practical and contextual financial training, as well as improved access to and understanding of digital financial tools to foster more inclusive economic participation. Furthermore, the study contributes to achieving the Sustainable Development Goals (SDGs), particularly in promoting gender equality and women’s economic empowerment.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, SPESIALISASI INDUSTRI AUDITOR, FINANCIAL DISTRESS DAN INTELLECTUAL CAPITAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia Periode 2021-2023)
The purpose of this study is to analyze how Corporate Social Responsibility (CSR), Auditor Industry Specialization (AIS), Financial Distress (FD), and Intellectual Capital (IC) influence the integrity of financial statements. The empirical analysis draws upon a sample of 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) over the 2021–2023 period, generating 76 firm-year observations. The research data were acquired through a comprehensive review of annual reports, sustainability disclosures, and audited financial statements. The analytical framework employed is multiple linear regression, implemented with IBM SPSS version 30 as the statistical tool. The empirical results indicate that CSR and AIS exert no significant influence on financial statement integrity, whereas FD and IC demonstrate a significant negative effect. Furthermore, the joint test confirms that the four independent variables collectively affect financial statement integrity, with an adjusted R² of 12.5%. These findings highlight the pivotal role of financial health and intellectual capital management in preserving the reliability and credibility of corporate financial reporting.
MODEL PENINGKATAN MINAT INVESTASI MAHASISWA MELALUI PENERAPAN LITERASI DIGITAL
Investment plays a crucial role in the economic cycle of a country. When individuals invest in government securities (SBN), they directly contribute to national economic growth. Students can obtain various benefits by starting to invest at an early stage, one of which is the availability of emergency funds for future urgent needs. The authors have examined related topics in previous years, including students’ interest in cryptocurrency investment in Bali Province in 2022 and students’ investment preferences in 2023. These prior findings form the basis of the present study. Despite the rapid development of digital finance, students’ interest in cryptocurrency investment in Bali remained low. Subsequent research revealed that students’ investment preferences are still dominated by traditional instruments such as savings accounts, time deposits, and gold. Given that investment is a fundamental pillar for national development as well as for building financial literacy among the younger generation, this condition highlights the urgency of the present study. This research aims to develop an integrated model to enhance students’ investment interest through the incorporation of digital literacy into the learning process. The novelty of this study lies in the development of an investment interest enhancement model based on the application of digital literacy. The model will be formulated through focus group discussions (FGDs) and implemented in the Investment and Capital Market course of the Undergraduate Accounting Program at Universitas Pendidikan Ganesha, allowing the benefits of the model to be directly experienced by the participating students.
Pengaruh Risiko Kualitas Audit, Opportunities to Manipulate Income, Opini Audit dan Agresivitas Pajak terhadap Auditor Switching
based on government regulations regarding the limitation of an auditor in providing audit services for only 5 consecutive financial years, however many companies change their auditors before 5 years. Based on this, questions arise regarding aspects that can influence the occurrence of auditor switching.This type of research is quantitative research using secondary data in the form of audited financial statements obtained through the company's official website or the official website of the Indonesia Stock Exchange through journal literature or those related to the phenomena discussed in this study. The sample selection technique uses pourpose sampling, which is based on the criteria determined by the researcher so that a sample of 30 companies with 3 years of observation is obtained with a total of 90 observation data. The data analysis technique in this study is using panel data regression processed with the help of the EViews 13 application. The results of the study can be concluded that 1). audit quality risk, opportunities to manipulate income, audit opinion and tax aggressiveness simultaneously affect auditor switching. 2). Audit quality risk partially does not have a significant effect on auditor switching. 3). Opportunities to manipulate income partially does not have a significant negative effect on auditor switching. 4). Audit opinion partially has a significant effect on auditor switching. 5). Tax aggressiveness partially does not have a significant negative effect on auditor switching
Auditor Reflections on Reimagining Accounting Curriculum: A Journey toward Ethics, Sustainability, and Transformative Learning
This research is an imaginary dialogue between two auditors who have different professional backgrounds. The first auditor comes from a practitioner environment, while the second auditor has a background as curriculum and academic staff of a study program. The two of them discuss about the accounting education curriculum, which is still overshadowed by economic rationalism and focusing on pragmatic competencies. Through this imaginary dialogue, the two of them initiate a concept regarding accounting education and fill the gap between accounting education and sustainability issues. The two auditors, through deconstruction process in the imaginary dialogue, reconfigure the meaning of accounting education producing a learning concept, namely transformative learning, which is supported by a cognitive dissonance strategy as an effort to sharpen the awareness of accounting graduates in the learning process. The collaboration of the two strategies is implemented in a harmony of accounting education intended for its graduates to be able to achieve the expected competencies, which include critical thinking skills, increased moral consciousness as accountants, increased awareness of the importance of professional accountant identity, and sustainability perspective possession.
Copyright (c) 2025 Widya Akuntansi dan Keuangan
Pengaruh Book Tax Differences, Fee Audit dan Keandalan Akrual terhadap Persistensi Laba Perusahaan Indeks KOMPAS100
This study aims to analyze the effect of book tax differences, audit fees, and accrual reliability on earnings persistence in companies included in the KOMPAS100 Index for the period 2020-2023. Persisten earnings refelct the quality of financial performance and serve as a relevant predictor of future earnings for economic decision-makers. This research employs a quantitative approach with an associative method. The sample was selected using purposive sampling resulting in 19 companies and a total of 76 annual observations. Data were obtained from annual financial statements published on the official website of the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression to examine the effect of the independent variables on earnings persistence, with the assistance of SPSS version 26 for Windows. The results indicate that (1) book tax differences have a negative and significant partial effect on earnings persistence, (2) audit fees have no significant partial effect on earnings persistence, and (3) accrual reliability has a positive and significant partial effect on earnings persistence.
Pengaruh Karakteristik Chief Executive Officer (CEO) terhadap Kinerja Perusahaan
This study aims to analyze the influence of Chief Executive Officer (CEO) characteristics on firm performance. This study uses an upper-echelon theory. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. A total of 290 samples were generated using the purposive sampling method in this study. This study found that CEO gender, narcissism, education, and tenure had a positive and significant effect on firm performance. However, CEO power had a negative and insignificant effect on firm performance.
Pengaruh Pendidikan Kewirausahaan, “Financial Management “dan Mental Kewirausahaan Terhadap Minat Mahasiswa Berwirausaha
ABSTRAC The purpose of this study was to determine the effect of entrepreneurship education, Financial Management and entrepreneurial mentality on students' interest in entrepreneurship, both partially and simultaneously. This study was conducted at STIE Satya Dharma Singaraja. The data collection technique used a questionnaire. Respondents taken in this study were students of STIE Satya Dharma Singaraja, management study program. The number of samples in this study was 89 people. The data analysis technique used multiple linear regression, determination coefficient test, hypothesis testing with the F test and t test. The results of the study found that entrepreneurship education, Financial Management and entrepreneurial mentality together had a significant effect on interest in entrepreneurship. The sig value of the influence of entrepreneurship education on entrepreneurial interest is 0.006, which is smaller than the ? value of 0.05, so Ho is rejected and Ha is accepted. This means that statistically at ? = 5%, entrepreneurship education has a real (significant) effect on entrepreneurial interest. The sig value of the influence of Financial Management on entrepreneurial interest is 0.018, which is smaller than the ? value of 0.05, so Ho is rejected and Ha is accepted. This means that statistically at ? = 5%, Financial Management has a real (significant) effect on entrepreneurial interest. The sig value of the influence of entrepreneurial mentality on entrepreneurial interest is 0.000, which is smaller than the ? value of 0.05, so Ho is rejected and Ha is accepted. This means that statistically at ? = 5%, entrepreneurial mentality has a real (significant) effect on entrepreneurial interest in STIE Satya Dharma Singaraja students.
Keywords: entrepreneurship education, financial management, entrepreneurial mentality and interest in entrepreneurship
Implementasi Corporate social responsibility Berbasis Kearifan Lokal
The aim of this research is to find out what implementation of corporate social responsibility is based on local wisdom in the LPD of Kesiman Traditional Village. This research uses qualitative methods. Data analysis was carried out by the process of systematically searching and compiling research findings from the results of interviews, documentation and field data. The results of the research findings can be interpreted more deeply to find meaning so that conclusions can be drawn so that the research results can be understood. The results of the research can be stated that the implementation of the corporate social responsibility funds of the LPD of Kesiman Traditional Village is always based on the concept of local Balinese wisdom, especially the Tri Hita Karana philosophy, namely Parhyangan, Pawongan, and Palemahan in accordance with the awig-awig and pararem of the Kesiman Traditional Village which have been established, including the Parhyangan concept which is realized in the form of giving punia funds every 6 months at the Kahyangan Tiga Temple of Kesiman Traditional Villages, Dang Kahyangan Temple, and other temples in the Kesiman Traditional Village environment include construction, repair and preservation of temples, especially Pengerebongan Temple. The Pawongan concept is realized by providing compensation programs for the people of the Kesiman Traditional Village who pass away, implementing mass Ngaben, Memukur and Metatah programs for the people of the Kesiman Traditional Village which are carried out routinely every 5 (five) years. The Palemahan concept is realized with a program of providing rubbish bins to every banjar in the Kesiman Traditional Village environment, support for ogoh-ogoh competition activities, Pengerebongan penjor, Baleganjur, and coaching for the Kesiman Traditional Village community
Corporate social responsibility; Local Wisdom; LPD
Pencegahan Fraud Pada Organisasi Perangkat Daerah (OPD) Kabupaten Badung Ditinjau Dari Penerapan Akuntansi Sektor Publik, Good Corporate Goverment dan Whistleblowing System
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan akuntansi sektor publik, good corporate governance dan whistleblowing system terhadap pencegahan fraud. Penelitian ini dilakukan pada pegawai organisasi perangkat daerah (OPD) Kabupaten Badung dengan sampel penelitian yang berjumlah 36 responden yang diambil menggunakan teknik purposive sampling. Seluruh data yang diperoleh dari distribusi kuisoner layak digunakan, selanjutnya dianalisis menggunakan uji regresi linier berganda, uji hipotesis parsial (uji t) dan uji kelayakan model (uji f). hasil penelitian menunjukkan bahwa (1) penerapan akuntansi sektor publik berpengaruh positif terhadap pencegahan fraud pada organisasi perangkat daerah (OPD) Kabupaten Badung. hal ini menunjukkan semakin baik atau meningkat penerapan akuntansi sektor publik di organisasi perangkat daerah (OPD) Kabupaten Badung, maka akan semakin meningkat pula pencegahan fraud di organisasi perangkat daerah (OPD) Kabupaten Badung, (2) good corporate governance berpengaruh negatif terhadap pencegahan fraud pada organisasi perangkat daerah (OPD) Kabupaten Badung. hal ini menunjukkan semakin tinggi atau meningkat good corporate governance di organisasi perangkat daerah (OPD) Kabupaten Badung, maka akan semakin menurun pula pencegahan fraud di organisasi perangkat daerah (OPD) Kabupaten Badung, (3) whistleblowing system berpengaruh positif terhadap pencegahan fraud pada organisasi perangkat daerah (OPD) Kabupaten Badung. hal ini menunjukkan semakin baik atau meningkat whistleblowing system di organisasi perangkat daerah (OPD) Kabupaten Badung, maka akan semakin meningkat pula pencegahan fraud di organisasi perangkat daerah (OPD) Kabupaten Badung.
Penerapan akuntansi sektor publik; Good corporate governance; Whistleblowing system; Pencegahan fraud
PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL 2 TERHADAP MINAT WAJIB PAJAK DALAM MENGGUNAKAN E-SAMSAT
This research using quantitative methods is basically aimed at finding out a number of factors that influence interest in using a technology system in the form of e-SAMSAT. These factors were studied using the Technology Acceptance Model approach with three types of variables, namely perceived usefulness, perceived ease of use, and social influence. The population in this research refers to motor vehicle taxpayers in Buleleng Regency. The sampling technique used was purposive sampling with sample size determination using G*Power software so that 119 respondents were obtained. The data collection method was carried out by distributing questionnaires. On the other hand, multiple linear analysis is used as a data analysis technique. This research proven that: (1) Perceptions of usefulness have a positive and significant influence on interest in using e-SAMSAT; (2) Perceptions of ease of use have a positive and significant influence on interest in using e-SAMSAT; and (3) Social influence does not have an impact on interest in using e-SAMSAT.
User interest; e-SAMSAT; Technology Acceptance Model
PERAN SOSIALISASI PAJAK DALAM MEMPERKUAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: STUDI MODERASI
Motor Vehicle Tax (PKB) is a regional tax that serves as the largest contributor to the Regional Original Revenue (PAD) structure. However, data presents the existence of PKB payment arrears of 55.17% in 2023, reflecting the low compliance of taxpayers. This non-compliance has the potential to reduce regional revenue and negatively impact PAD. Grounded in attribution theory, this study examines the role of tax socialization in strengthening the influence of tax understanding and the implementation of tax incentives on motor vehicle taxpayer compliance. The study focuses on motor vehicle taxpayers in Buleleng Regency as an accessible population. The minimum sample size was calculated by using G*Power software. Data were collected through questionnaires and analyzed using the Moderated Regression Analysis (MRA) test. The findings reveal that tax understanding and the implementation of tax incentives positively and significantly affect motor vehicle taxpayer compliance. However, tax socialization does not significantly strengthen the impact of tax understanding and the implementation of tax incentives on taxpayer compliance.
tax compliance; tax socialization; tax incentives; tax understanding
ANALISIS PERSPEKTIF MODEL FRAUD HEXAGON DALAM MENDETEKSI INDIKASI FINANCIAL STATEMENT FRAUD (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2020)
Financial statement fraud is a deliberate act or omission in the disclosure of financial reporting that is used to deceive users of financial statements. Based on a survey of the Association of Certified Fraud Examiners - ACFE (2020), the parties most disadvantaged due to fraud are the banking industries as much as 41.4%. This study aims to obtain empirical evidence of the influence of financial statement fraud determinants in the perspective of the fraud hexagon model in the Indonesian banking industry. The method of determining the sample using non-probability sampling method with purposive sampling technique. The data used is secondary data from the annual reports of banking sector companies listed on the Indonesia Stock Exchange 2015-2020 research. The data analysis technique used multiple linear regression. Based on the results of purposive sampling, there are 234 sample data used. The results show that financial stability and change of director have a negative effect on indications of financial statement fraud, financial targets, external pressure, effective monitoring, nature of industry, rationalization, changes in auditors, and collusion have a positive effect on indications of financial statement fraud while the frequent number of CEO's pictures have no significant effect on indications of financial statement fraud. This study is able to provide empirical contributions to the development of agency theory and theory of planned behavior as well as additional information in about the importance indicators in the fraud hexagon model in detecting indications of financial statement fraud that are useful for external parties in decision making.
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA DESA KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN
The objective of this study is to investigate the correlation between village expenditures and various factors such as village original revenue, village finances, and village fund allocations within the Regencies/Cities of South Sumatra Province. This study used a group of 70 people from 14 districts and cities in South Sumatra from 2017 to 2021. This sample was chosen using a method called purposive sampling. Methodology Secondary data in the form of Reports on the Realisation of Village Revenue and Expenditure BPS are used for this quantitative investigation. This research found that in South Sumatra district/city villages, the variable of Village Original Income had little impact on household expenditures. South Sumatra's district and municipal village budgets benefit greatly from both the existence of Village Funds and the allocation of Village Funds. The implications of this research are expected to be informative suggestions so that village funds can be used in accordance with development needs and community empowerment, as well as natural wealth such as tourist attractions can be increased again so that tax and levy income can be increased. used to build and improve village development programs.
Village original income; Village funds ; expenditures
ADAPTASI KETENTUAN PERPAJAKAN DALAM TRANSAKSI DIGITAL PADA PLATFORM FINANCIAL TECHNOLOGY
The adaptation of tax regulations for digital transactions on fintech platforms has become a critical focus in the current era of digital transformation. This study aims to examine the implications and challenges associated with understanding and implementing tax regulations in the context of digital financial transactions. Employing a descriptive analysis approach, this research explores the evolution of fintech platforms and their impact on taxation. Utilizing secondary data from existing tax policies and relevant literature, the study highlights the complexity of tax regulations that must be adjusted to accommodate digital transactions. The findings indicate that taxation on fintech platforms necessitates regulatory modifications that account for the unique characteristics of digital transactions, including rapid transaction speeds, ambiguous geographic boundaries, and complex business models. While efforts have been made to interpret and implement appropriate tax regulations, challenges persist, such as the lack of global regulatory uniformity and the rapid evolution of fintech innovations. This research underscores the necessity of striking a balance between technological innovation and effective tax compliance. A deeper understanding of the adaptation of tax regulations in digital transactions is expected to support the efforts of governments, regulatory bodies, and industry stakeholders in fostering a more transparent and equitable regulatory environment while promoting sustainable fintech growth.
PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Mining companies are business entities involved in the exploration, extraction and processing of mineral resources from the earth, including various commodities such as metals, fossil fuels and non-metallic mining materials. This sector plays an important role in the Indonesian economy, with a significant impact on GDP and state revenues through taxes and royalties. Dividend policy in the mining sector is influenced by various factors that can influence investment decisions and business strategies, although several coal issuers experienced a decline in profits but continued to distribute dividends to shareholders. The sample in the study used a purposive sampling technique with a total sample of 86 companies with a cross section period, namely 2023. The analysis technique used logistic regression analysis. The research results show that institutional ownership and liquidity have no effect on dividend policy. Meanwhile, profitability and company size have a positive effect on dividend policy.
Pengaruh Budaya Organisasi Dan Moralitas Individu Terhadap Pencegahan Kecurangan Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kuta Selatan
Fraluld prevention is aln alction thalt caln be talken to prevent people from lying, plalgialrizing, stealling, extorting, malnipullalting, collulsion alnd deceiving other people with the alim of enriching themselves or other people/groulps by brealking the lalw. This resealrch alims to alnallyze the influlence of orgalnizaltionall culltulre alnd individulall morallity on preventing fraluld in Villalge Credit Institultions (LPD) in Soulth Kultal District. The popullaltion in this stuldy wals al totall of 306 employees in 9 LPDs in Soulth Kultal District. The salmpling method in this resealrch ulsed pulrposive salmpling, nalmely al salmple selection techniqule ulsing certalin criterial, where the salmple in this resealrch consisted of 103 respondents consisting of the LPD chalirmaln, depulty, secretalry, trealsulrer, teller alnd collector. The alnallysis techniqule ulsed is mulltiple linealr regression alnallysis. The resealrch resullts show thalt orgalnizaltionall culltulre hals al significalnt positive effect on fraluld prevention alnd individulall morallity hals al significalnt positive effect on fraluld prevention
Pengaruh Kompetensi Sumber Daya Manusia, Peran Perangkat Desa, Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Pemerintahan Desa Se-Kecamatan Tabanan
The purpose of this research is to determine whether or not village officials in Tabanan Regency are held to account for their handling of village funds, and whether or not villagers have easy access to financial statements. In this investigation, a questionnaire served as the primary method of data collection from the study's respondents. This study surveyed 96 locals at the Tabanan Regency Village Office. Purposive sampling is a method used to determine a sample. The study found that the accountability of managing village funds was significantly affected by the competence of human resources. The accountability of managing village funds is significantly impacted by the role of village officials. Accountability in the administration of village funds is greatly impacted by public access to financial reports.
ANALISIS PENGARUH UKURAN USAHA DAN REGULATORY COMPLIANCE DALAM PENERAPAN STANDAR AKUNTANSI KEUANGAN DI UKM MAKANAN YANG ADA DI KOTA PALEMBANG
The main objective of this study is to analyze how business size and regulatory compliance affect the implementation of Financial Accounting Standards (SAK) in small and medium-sized enterprises (SMEs) operating in the food sector in Palembang. The research method applied is quantitative, with a sample of 100 SME owners. The outcome show that each independent variable has a positive effect, both partially and simultaneously, on the dependent variable, which is the implementation of Financial Accounting Standards (SAK). This indicates that both factors, business size and regulatory compliance, play a significant role in influencing how effectively SAK can be implemented. The findings provide insight that larger businesses with higher levels of regulatory compliance tend to have improved financial reporting quality. The researcher recommends that SME owners focus more on managing their business size and ensure continuous internal oversight.
Implementation of Financial Accounting Standards
PENGUNGKAPAN ENVIRONMENT, SOCIAL, DAN GOVERNANCE (ESG) UNTUK MENCIPTAKAN NILAI PERUSAHAAN MELALUI PENINGKATAN KINERJA KEUANGAN
Three key components of a sustainability report are environmental, social, and governance (ESG) factors, whose disclosure can benefit both companies and stakeholders, thereby enhancing financial performance and firm value. This study aims to examine the effect of ESG disclosure on firm value, the effect of ESG disclosure on financial performance, the effect of financial performance on firm value, and the mediating role of financial performance in the relationship between ESG disclosure and firm value. This research focuses on 18 companies listed in the ESG Leader (ESGL) Index of the Indonesia Stock Exchange (IDX) from 2020 to 2023. The analysis employs path analysis. The findings reveal that ESG disclosure has a positive and significant effect on firm value. However, ESG disclosure does not affect financial performance, and financial performance also does not influence firm value. Additionally, the results indicate that financial performance does not mediate the relationship between ESG disclosure and firm value.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN AGRESIVITAS PAJAK TERHADAP SUSTAINABILITY REPORT
The purpose of this study was to examine and analyze the effect of profitability, leverage, firm size, and tax aggressiveness on sustainability report. The type of data used in this study is secondary data in study manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Sampling was done by purposive sampling method with a total sample of 65. The analysis technique used was multiple linear regression using the Software Statistical Program For Social (SPSS) version 24.0. The result of this study indicate that leverage has a positive effect on sustainability report, firm size has a positive effect on sustainability report, tax aggressiveness has a positive effect on sustainability report, while profitability have no effect on sustainability report.
Profitability, Leverage, Firm Size, Tax Aggressiveness, Sustainability Report
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PENGARUH GOOD CORPORATE GOVERNANCE DAN TEKNOLOGI PADA KINERJA SISTEM INFORMASI AKUNTANSI LPD KOTA DENPASAR
The aim of this research is to evaluate and collect empirical data regarding the impact of good corporate governance on the relationship between technological sophistication, user capabilities, training and education on the performance of accounting information systems at Lembaga Perkreditan Desa (LPD) in Denpasar City. LPD is a unique financial institution that exists only in Bali, Indonesia. The population is LPD in Denpasar City, and purposive sampling technique was used to select 34 LPDs as samples. Documents and questionnaires were used to collect data, which was then analyzed using the partial Least Square (PLS) method using SmartPLS 3.0 software. The results showed that technological sophistication, user capabilities, also training and education have a positive and significant effect on the performance of accounting information systems in LPDs in the city of Denpasar. Furthermore, there is evidence that good corporate governance strengthens the relationship between technological sophistication, user capabilities, and training and education with the performance of accounting information systems. These results underline the importance of implementing good corporate governance to improve efficiency and competitiveness through better accounting information systems.
PENGARUH SISTEM PERPAJAKAN, MACHIAVELLIAN DAN KUALITAS PELAYANAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION) PAJAK HOTEL DAN RESTORAN DI KABUPATEN GIANYAR
The purpose of this research is to identify the factors that contribute to hotel and restaurant tax evasion in Gianyar Regency, specifically the tax system, Machiavellian strategies, and the quality of service provided. Participants included as many as 66 PHR WPDs who had their information on file with the Gianyar Regency Regional Financial and Asset Management Agency. Saturated sampling was used to select a sample size of 66 participants, and multiple linear regression analysis was used to evaluate them. This study's findings suggest that the tax system significantly and adversely affects tax avoidance. The use of Machiavellian techniques has a notable and beneficial impact on tax avoidance. Tax evasion is significantly and negatively impacted by service quality issues.
Tax Syste;, Machiavellian; Service Quality; Tax Evasion
Fifo Vs Average : Komparasi Perhitungan Harga Pokok Penjualan (Studi Kasus di Kantor Penjualan PT. Sinar Sosro)
Denpasar Sales Office PT. Sinar Sosro is a customer sales location for companies that specialize in soft drinks, particularly tea-based drinks. For businesses to produce accurate Cost of Goods Sold calculations, the selection of product inventory valuation methods in calculating Cost of Goods Sold is critical. The purpose of this study is to compare the calculation of Cost of Goods Sold using the Average inventory valuation method to that of FIFO. In this study, the descriptive quantitative method was used. The results showed that the FIFO method produced a lower value than the Average method when calculating Cost of Goods Sold. According to existing theory, Cost of Goods Sold using the FIFO method is more realistic because inventory is recorded based on the products that enter first and in accordance with the product's price. Profit and loss will be affected by the difference in the calculation of cost of goods sold. As a result, if a company wants to maximize profits, it should use the FIFO inventory valuation method to calculate Cost of Goods Sold.
Pengaruh Independensi dan Kompetensi Auditor Internal Pada Kualitas Audit di LPD Kota Denpasar
This research aims to obtain empirical evidence regarding the influence of the independence and competence of internal auditors on audit quality in LPD Denpasar City. The sample selection technique in this research is non-probability sampling with a saturated sampling type. The total population and sample for this study were 35 LPDs with 105 respondents, but there was one incomplete questionnaire so the respondents used were 104 respondents. This research uses multiple linear regression analysis techniques with the help of the SPSS (Statistical Package for the Social Sciences) program. The results of this research indicate that the independence and competence of internal auditors have a positive effect on audit quality in LPD Denpasar City. The theoretical implication of this research is that it has confirmed that the theory of planned behavior (TPB) and attribution theory can empirically prove that independence and competence have a positive influence on audit quality in LPD Denpasar City. The practical implication of this research is to provide material for consideration and motivation to internal auditors, especially the Supervisory Body (Panureksa), in carrying out their audit duties more seriously, with honesty, independence and competence.
DAMPAK UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, UMUR PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN CONSUMER GOODS
The annual report must be submitted on time and audited by a public accountant to ensure the correctness of the company's annual report according to the company's actual performance. A late annual report will have an impact on delays in the company's annual announcement. The longer the time required, the longer the audit delay. The research aims to examine the influence of firm size, profitability, solvency, company age, and KAP size on audit delay in consumer goods companies listed on the Indonesia Stock Exchange in 2020–2022. The population of this research is consumer goods companies listed on the Indonesia Stock Exchange in 2020–2022, namely 82 companies. The sample in this research was determined based on the purposive sampling method, and a sample of 52 companies was obtained with a research period of 3 years, so the total observations were 156. The analysis technique used in this research is the multiple linear regression analysis technique. The research results show that profitability and KAP size have a negative effect on audit delay, while firm size, solvency, and company age have no effect on audit delay.
Audit Delay; Firm Size; Profitability; Solvency; Company Age; KAP Size.