JURNAL BISNIS & AKUNTANSI UNSURYA

DAMPAK INVESTASI PEMERINTAH BERUPA PENAMBAHAN PENYERTAAN MODAL NEGARA TERHADAP KINERJA KEUANGAN BUMN

Wisnu Purna Adhitya, Akhmad Solikin — Tue, 18 Feb 2025 00:00:00 +0000

The purpose of this study is to empirically investigate the relationship between government capital support and the financial performance of State-Owned Enterprises (SOEs) in terms of profitability ratios using Return on Assets (ROA), Return on Equity (ROE) and Return on Sales (ROS). The study used five years data in 2014-2018 with a total sample of 76 firms. Using control variables of Net Profit Margin, Total Asset Turnover, Debt to Equity Ratio, firm age and percentage of government ownership, the study finds that the government support has a negative effect on SOEs financial performance if measured by ROE and has no significant effect if measured by ROA or ROS. This finding indicates that during 2014-2018, the government capital supports were used more for operational and non-operational expenses which could not positively contribute to the net profit of the firms.

Keywords: Financial performance, Government capital support, State owned enterprise

PENERAPAN PERUBAHAN ISAK 35 KE 335 SESUAI IFRS PADA ORGANISASI NIR LABA DI KOTA BEKASI, JAWA BARAT

Setiadi Setiadi, Safri Safri, Putu Rani Adnyani Asak — Tue, 18 Feb 2025 00:00:00 +0000

Akuntansi berperan pada segi pengelolaan keuangan suatu entitas semakin disadari oleh banyak pihak, baik entitas yang berorientasi laba ataupun non laba. Peran akuntansi paling dasar tentu saja adalah kemampuannya menyajikan berbagai informasi serta jawaban yang berhubungan dengan segala bentuk kegiatan keuangan. Penelitian ini menggunakan metode kualitatif dengan tipe deskriptif yang artinya pada penelitian ini, peneliti berusaha untuk menggambarkan fenomena atau kejadian terkait dengan topik penelitian secara sistematis. Hasil kuesioner yang sudah dilakukan oleh 39 responden menunjukkan bahwa meskipun ada kesadaran tentang pentingnya standar akuntansi seperti ISAK 35, masih banyak organisasi non-laba yang belum sepenuhnya memahami atau mengimplementasikan standar ini.

Kata Kunci : ISAK 335, ISAK 35, Standard Akuntansi, Organisasi Nir Laba, IFRS.

THE ROLE OF ENERGY COMPANIES IN ACHIEVE NET ZERO EMISSIONS IN INDONESIA BASED ON SUSTAINABILITY DISCLOSURES PERIOD 2020 – 2022

Tutik Siswanti, Dian Wijayanti — Tue, 18 Feb 2025 00:00:00 +0000

This study aims to analyze the contribution of energy companies listed on the IDX in efforts to achieve zero carbon emissions through disclosure of sustainable reports. The object of this study is energy companies listed on the IDX for the period 2020-2022. The research sample was determined based on purposive sampling. The data used were financial reports and sustainability reports published on the IDX and the company's website. The total data was 195 financial reports and sustainability reports from 65 companies for 3 years. The data analysis method in this study is content analysis and statistical analysis. Sustainability disclosure is measured based on 6 indicators; climate change, greenhouse gas emission accounting, energy consumption accounting, efficiency and cost of greenhouse gas reduction, carbon emission accounting, and greenhouse gas prevention efforts. Content analysis is carried out by providing a dummy measurement scale from 0 - 6, based on the description of sustainability disclosure. The results of the study found that in general, sustainable disclosure from 2020 - 2022 increased, but was still low, as indicated by an average score of 1-2. This shows that most companies disclose qualitatively and quantitative data, but have not disclosed progress on the form of tables or graphs, as well as strategies and efforts to prevent carbon emissions from their business activities in the future.Companies are increasingly compliant in sustainability disclosures as indicated by an increase in the quality of disclosures in sustainability reports, although it has not yet reached a maximum score of 6. Based on the difference test, it was found that there was a difference in the quality of disclosures from year to year (2020-2021): CC, EC, RC, and (2021-2022): CC, CHG, EC, RC. Meanwhile, it was also found that there was no difference in the quality of disclosures (2020-2021): CHG, ACC, MTG), and (2021-2022): ACC, MTG.

Keywords: Sustainability, Carbon Emissions, Energy, Compliance

DAMPAK PERKEMBANGAN TEKNOLOGI TERHADAP SISTEM INFORMASI AKUNTANSI

Safri Safri — Tue, 18 Feb 2025 00:00:00 +0000

Tujuan dari penelitian ini adalah untuk memberikan wawasan atau prespektif kepada akademisi dan juga praktisi akuntansi dalam penerapan teknologi informasi dalam mengelola Laporan Keuangan untuk meningkatkan kinerja dari Sistem Informasi Akuntansi

Metode penelitian mengunakan metode kualitatif dengan data sekunder dari jurnal, literatur dan buku referensi, serta melalui internet seaching, analisis data menggunakan metode reflektif dan metode verstehen

Dengan pesatnya perubahan teknologi informasi akan mempengaruhi akuntansi dan sistem informasi akuntansi, sehingga teknologi, sistem, dan keilmuan akan selalu sejalan, pemahaman keilmuan akuntansi mulai dari input, proses, output, penyimpanan dapat menjadikan laporan keuangan lebih cepat tersaji dengan kualitas yang baik, sehingga fungsi audit dan sistem informasi akuntansi, mampu mendeteksi kecurangan dan kesalahan dini dalam penyajian laporan keuangan, sejalan dengan perkembangan teknologi informasi dibutuhkan update dari user untuk mengikuti perkembangan teknologi. Peluang akuntansi dimasa depan bergerak kearah pengambilan keputusan strategis, dimana akuntan lebih dari melakukan kegiatan klerikal, sebagai perancang dari sistem akuntansi tersebut, memastikan integritas data dan user, dan mampu membaca output dari hasil siklus akuntansi lebih cepat, tepat, dan dapat diandalkan

Kata Kunci: Teknologi informasi, sistem informasi akuntansi, audit, akuntansi

KECUKUPAN MODAL DAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS MELALUI LIKUIDITAS PADA PERBANKAN DI BEI TAHUN 2023

Frisca Elisa Almanda, Evi Dwi Kartikasari, Heti Nur Ani, Ma’rufatur Rodhiyah — Tue, 18 Feb 2025 00:00:00 +0000

Banking in carrying out its main function as a financial intermediary institution must be able to describe a good profitability ratio in order to create safe banking conditions. The main function of a bank can run smoothly if banking profitability is good. Several factors that can affect bank profitability are capital adequacy, third party funds and liquidity. This research was conducted using a descriptive qualitative method with secondary data sources obtained from the Company's Annual Report. The research sample was 47 banking companies listed on the IDX in 2023. The results of the study stated that capital adequacy affects profitability, third party funds do not affect profitability, capital adequacy affects liquidity, third party funds do not affect liquidity, liquidity affects profitability, liquidity is able to mediate the effect of capital adequacy on profitability and liquidity is unable to mediate the effect of third party funds on profitability. The results of this study are expected to be a reference for further research that discusses the theme of banking with the same variables.

Keywords: Capital Adequacy, Third Party Funds, Profitability, Liquidity

VARIABEL ANTESENDEN YANG MEMPENGARUHI PROFITABILITAS DI BURSA EFEK INDONESIA

Neneng Samidah, Risal Risal, Endang Kristiawati, Renny Wulandari — Tue, 18 Feb 2025 00:00:00 +0000

Profitability is one of the parameters of a company's success. In line with the national economic recovery in 2022, it will provide a significant increase in company profitability. However, in reality, companies still experience a decline in the level of profitability which is reflected in company profits. This research aims to determine the influence of company size, liquidity, leverage, efficiency and working capital turnover on profitability in Infrastructure, Utility and Transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is companies listed on the Indonesia Stock Exchange in the Infrastructure, Utilities and Transportation sectors. The research sample was 13 infrastructure, utility and transportation companies obtained using the method purposive sampling. Data collection techniques use documentation. Data processing and analysis techniques were carried out using multiple linear regression analysis techniques. The research results show that partially liquidity, efficiency, and working capital turnover do not have a significant positive effect on company profitability. Where as Firm size has a significant positive effect Firm size has a significant positive effect while leverege negative and significant effect on profitability in Infrastructure, Utilities and Transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022.

Keywords: Profitability, Firm Size, Liquidity, Leverage, Efficiency.

PENERAPAN E-FILING DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PASAR REBO

Dian Wijayanti, Latansa Fara Azzahra — Tue, 18 Feb 2025 00:00:00 +0000

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh variabel independen yaitu penerapan e-filing dan self assessment system terhadap variabel dependen yaitu kepatuhan wajib pajak. Obyek penelitian adalah wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo yang menggunakan fasilitas e-filing pada bulan Januari sampai dengan Desember 2023 yaitu sebanyak 1.812 (Non Pegawai) wajib pajak, sehingga sampel dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Pasar Rebo Jakarta dengan total sebanyak sampel yang digunakan adalah 100 orang yang diambil secara sampling incidental. Penelitian ini menggunakan metode kuantitatif dengan menggunakan variabel moderating. Proses pengolahan data menggunakan SPSS versi 26. Hasil hipotesis secara parsial menunjukkan bahwa Penerapan e-filing tidak berpengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Self Assessment System berpengaruh terhadap Kepatuhan Wajib Pajak. Sementara itu hasil hipotesis secara simultan menunjukkan bahwa e-filing dan Self Assessment System berpengaruh terhadap Kepatuhan Wajib Pajak dengan nilai R square variabel Penerapan e-filing dan Self Assessment System terhadap Kepatuhan Wajib Pajak sebesar 19.7% sedangkan sisanya 80.3% dipengaruhi oleh variabel yang tidak diteliti dalam penelitian ini.

Kata kunci: penerapan e-filing, self assessment system, kepatuhan wajib pajak