Jurnal Riset Ilmu Akuntansi

ANALISIS PRAKTIK PENGELOLAAN APBKAL BERDASARKAN PERSPEKTIF REGULASI DAN GOOD GOVERNANCE PADA KALURAHAN NOGOTIRTO TAHUN ANGGARAN 2025

2026-09-13T14:10:13+00:00

This study aims to analyze the budgeting process of the Kalurahan Revenue and Expenditure Budget (APBKal) in Kalurahan Nogotirto, Gamping District, Sleman Regency, from the perspective of regulatory compliance and good governance principles. A qualitative descriptive approach was employed, with data collected through in-depth interviews and documentation studies of the RPJMKal, RKP Kalurahan, APBKal details, and budget realization reports. The findings indicate that the APBKal budgeting process generally complies with the prevailing regulatory framework, particularly Minister of Home Affairs Regulation No. 20 of 2018 and Minister of Villages Regulation No. 16 of 2025, across all stages from planning through accountability reporting. In terms of good governance, the kalurahan has procedurally implemented most mechanisms, including community involvement in Musrenbangkal forums, use of the Siskeudes/Sistemdes digital system, and regular transparent reporting to local government. However, several substantive weaknesses remain, including community participation that tends to be formal-procedural without guaranteeing citizens' proposals become final priorities, weak accountability in Local Own-Source Revenue (PADKal) management, and high dependency on central government regulations that are frequently delayed, forcing repeated budget revisions throughout the year. These findings suggest that fulfilling procedural aspects alone is insufficient to achieve ideal budget governance, requiring strengthened substantive participation, PADKal accountability, and legal certainty in the kalurahan budgeting process going forward.

ANALISIS SISTEM PENGENDALIAN INTERNAL DALAM PEMBAYARAN JAMINAN KECELAKAAN KERJA PADA BPJS KETENAGAKERJAAN CABANG SUKABUMI

2026-09-13T13:38:42+00:00

This study aims to analyze the internal control system in the payment process of Jaminan Kecelakaan Kerja (JKK) at BPJS Ketenagakerjaan Sukabumi Branch Office. The research focuses on evaluating the conformity of claim payment procedures and the effectiveness of internal controls in ensuring accuracy, timeliness, and compliance with applicable regulations. The method employed is a qualitative descriptive approach, with data collected through interviews and documentation studies. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing, supported by source and method triangulation. The results indicate that the internal control system has been systematically designed and supported by the e-PLKK system, the implementation of Service Level Agreements (SLA), segregation of duties, and multilayer verification mechanisms. However, its effectiveness is still influenced by operational constraints, particularly the high volume of claims and limited human resources, making it necessary to strengthen operational capacity to ensure optimal system performance.

ANALISIS HUBUNGAN ANTARA SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PUBLIK LQ45 DI BEI

2026-09-13T13:45:19+00:00

This study aims to analyze the impact of sustainability reporting disclosure—comprising economic, environmental, and social aspects—on financial performance, proxied by Return on Assets (ROA) and Return on Equity (ROE). Focusing on companies listed in the LQ45 index on the Indonesia Stock Exchange for the 2020-2024 period, the research employs a quantitative method with purposive sampling and multiple linear regression analysis. The results indicate that the environmental aspect has a positive and significant impact on financial performance by fostering social legitimacy and operational efficiency. Conversely, the economic aspect shows no significant effect as its disclosure remains largely compliance-oriented. The social aspect does not significantly influence ROA due to high short-term operational costs for social programs, yet it significantly affects ROE by enhancing investor confidence and equity returns.

PENGARUH KEWAJIBAN KEPEMILIKAN NPWP, PEMAHAMAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

2026-09-13T09:06:18+00:00

This study aiims to obtaiin empiricail evidence on the influence of the obligaition to own ai Taixpaiyer Identificaition Number (NPWP), taix understainding, aind taix aiwaireness on individuail taixpaiyer compliaince ait the Kebon Jeruk Saitu Praitaimai Taix Office. The level of compliaince aimong Individuail Taixpaiyers remaiins ai chaillenge. This reseairch is motivaited by taixpaiyer compliaince ait the Kebon Jeruk Saitu Praitaimai Taix Office (KPP Praitaimai Jaikairtai), where taix revenue reailizaition tends to reaich the tairget, but there aire indicaitions of ai discrepaincy between reported taixpaiyer compliaince aind aictuail praictice. This study uses AIttribution Theory ais ai foundaition to explaiin taixpaiyer compliaince behaivior influenced by internail aind externail faictors. The reseairch method used wais quaintitaitive by distributing questionnaiires to individuail taixpaiyers registered ait the Kebon Jeruk Saitu Praitaimai Taix Office (KPP Praitaimai Jaikairtai). The saimpling technique used wais aiccidentail saimpling. The method used in this study wais ai survey with questionnaiires distributed to 100 respondents. Daitai ainailysis wais performed using SPSS 26 softwaire. The results showed thait NPWP ownership haid ai significaint negaitive effect, Taix Understainding haid ai significaint positive effect, aind Taix AIwaireness haid ai significaint positive effect on compliaince.

EVALUASI AUDIT CUT-OFF ATAS PIUTANG BPJS DIGITAL RUMAH SAKIT PASCA YEAR-END CLOSING

2026-09-13T13:53:41+00:00

This study aims to evaluate audit procedures, particularly cutoff testing, in identifying the risk of misstatement and assessing the reasonableness of the balance in the hospital’s BPJS accounts receivable. The research method used is a case study with a qualitative descriptive approach through documentation techniques of BPJS receivables details, Verification Results Minutes (BAHV) documents, bank statements, and post-balance-sheet-date cash receipt data. The results indicate that the cut-off audit procedure is effective in evaluating the reasonableness of BPJS receivables balances. Through the cut-off testing, subsequent BPJS claim transactions for October and November 2025 totaling Rp777,143,000 were identified, which had not been recognized as receivables in the 2025 period. This finding indicates a weakness in the accuracy of period recognition, resulting in an understatement of receivables and revenue. This study demonstrates that the cut-off test can detect misstatements not identified through other audit procedures. Therefore, the application of the cut-off procedure needs to be optimized, particularly for high-risk accounts in digital-based entities, to enhance the reliability of financial statements and support sound decision-making.

FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN ASURANSI

2026-09-13T13:43:04+00:00

This study aims to examine factors that potentially influence the occurrence of fraudulent financial reporting in insurance companies by adopting the fraud pentagon theory framework. The research focuses on insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The dependent variable is fraudulent financial reporting, while the independent variables include leverage, financial target, financial stability, independent commissioners, auditor switching, CEO financial expertise, and CEO duality. The data were obtained from annual reports and analyzed using logistic regression. The results indicate that CEO duality has a significant effect on fraudulent financial reporting. Meanwhile, leverage, financial target, financial stability, independent commissioners, auditor switching, and CEO financial expertise are not proven to have a significant effect. These findings suggest that the concentration of power in top management plays an important role in increasing the risk of financial reporting fraud in the insurance industry.

STUDI DESKRIPTIF TENTANG PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (SCR) PADA SEKTOR PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)

2026-09-13T13:49:49+00:00

This study aims to describe Corporate Social Responsibility (CSR) reporting practices in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period by reviewing GRI indicators, CSR accounts, fund allocations, and differences in fund allocations between state- owned and non-state-owned enterprises (BUMN). The method used is qualitative. The results show that companies disclose 34 GRI environmental indicators related to materials and energy (25%), water and biodiversity (30%), emissions-waste-effluent (40%), and products, compliance and transportation (18%) and aspects (50%) as a form of transparency and sustainability. In financial reporting, there are variations in account terms related to revenue. The comparison shows similar percentages, but 2% of state-owned enterprises tend to be oriented towards regulatory obligations, while 1% of non-state-owned enterprises are strategic. The findings emphasize the importance of systematic and consistent CSR disclosure.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Badan Keuangan Dan Aset daerah Kota Manado)

2026-09-13T13:57:33+00:00

Financial statements are a form of accountability for the management of public resources, the quality of which highly depends on human resource competence and the use of information technology. This study aims to analyze the impact of these two variables on the quality of financial statements at the Finance and Regional Asset Agency of Manado City using a quantitative approach. It uses purposive sampling with 34 respondents from a total of 106 employees and Partial Least Square (PLS) analysis through the SmartPLS application. The results indicate that human resource competence and the use of information technology have a positive and significant effect on the quality of financial statements. An R-Square value of 0.875 shows that 87.5% of the variation in the quality of financial statements can be explained by these two variables.

PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024

2026-09-13T13:44:33+00:00

This study aims to analyze the effect of profitability, proxied by Net Profit Margin (NPM), and liquidity, proxied by Current Ratio (CR), on Return on Assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research method employed is a quantitative approach with an associative method. The research population includes all companies in the food and beverage sub-sector on the IDX, with a purposive sampling technique resulting in 12 companies as the research sample (60 observations). Data analysis techniques were performed using multiple linear regression with EViews 12 software. The research results indicate that, partially, profitability (NPM) has a positive and significant effect on ROA, suggesting that efficiency in generating net profit from sales directly contributes to asset performance. Conversely, liquidity (CR) does not have a significant effect on ROA, showing that the ability to meet short-term obligations does not directly determine the effectiveness of asset utilization. Simultaneously, the independent variables in this model are able to explain 74.22% of the variation in ROA, as indicated by the coefficient of determination (R²) value.

PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

2026-09-13T13:48:28+00:00

This research intends to identify the relationship between firm profitability, leverages, capital intensity and firm size, and how these variables affect tax avoidance. Entities within the infrastructure department traded on the Indonesia Stock Exchange (IDX) during the 2024 to 2020 fiscal windows represent the study's subjects. Through the application of deliberate sampling criteria, 205 data points from 41 enterprises were successfully harvested. Data interpretation was executed through a multiple linear regression architecture, with the SPSS (Statistical Product and Service Solution) application version 22.0 serving as the primary analytical instrument. Findings reveal that from the collective institutional metrics assessed, solely enterprise magnitude and financial gearing show significant detrimental and beneficial ties to tax shielding, while net profitability and fixed asset density are determined to exert no vital effect on tax avoidance.

ANALISIS PENCATATAN PERSEDIAAN DALAM PROSES TRACEBACK: STUDI KASUS DI PUSKESMAS XYZ

2026-09-13T13:26:06+00:00

This study aims to analyze the problems in recording inventory in the Traceback process at the XYZ Health Center. The research method used is qualitative with data collection techniques through direct observation, inspection, and interviews. The results of the study indicate that inventory recording has not been fully carried out consistently and in real time, and there are still differences between the recording and the physical condition of the goods when the inventory Traceback is carried out. The health center as a basic health service unit has an important role in ensuring the availability of medicines and consumables in a timely manner. Good inventory management is highly dependent on an accurate and accountable recording system. However, in its implementation, inventory recording at the health center is still often faced with various obstacles, such as delays in recording, discrepancies between inventory data and physical stock of inventory, and lack of understanding of officers regarding recording procedures. This article also contains several recommendations from problems related to inventory recording found at the XYZ Health Center which will be written in the Management Letter as evaluation material for the health center.

EVALUASI SOP TELLER DALAM TRANSAKSI SETORAN DAN PENARIKAN TUNAI DI BANK ABC KCP X

2026-09-13T13:34:47+00:00

This study aims to evaluate the implementation of teller SOPs in cash deposit and withdrawal transactions at Bank ABC KCP X and to identify factors influencing their application in daily operations. This research employs a descriptive qualitative approach, with data collected through direct observation and interviews with an operational supervisor. The data were analyzed descriptively by comparing established SOPs with actual teller practices in the field. The findings indicate that key risk control procedures, including customer identity verification, passbook examination, and signature matching, are implemented consistently. Nevertheless, during high transaction periods, minor administrative lapses occur, including incomplete supporting documents and reduced service communication quality. Internal audit findings further suggest that operational pressure and long customer queues affect the consistency of comprehensive SOP implementation. The study concludes that although transaction security and validity are well maintained, strengthening SOP implementation remains necessary. This can be achieved through effective workload management, operational system optimization, continuous training, and enhanced supervision. The practical implications of this study support management decision making to improve teller SOP effectiveness, increase service efficiency, and sustain customer satisfaction and loyalty within the national banking industry over time sustainably.

DAMPAK PERSEPSI KEADILAN TERHADAP PERILAKU KEPATUHAN PAJAK MELALUI PERAN MEDIASI DUKUNGAN SOSIAL

2026-09-13T13:43:45+00:00

This research analyzes the impact of justice perception on tax compliance behavior, with social support as a mediating variable in South Sulawesi. The primary issue addressed is low compliance driven by perceived systemic unfairness and tax misuse. Using a quantitative explanatory method, data were collected from 84 respondents via Likert-scale questionnaires. Data analysis was performed using multiple linear regression and mediation tests in SPSS 27. The results indicate that justice perception has a positive and significant effect on tax compliance behavior. Furthermore, social support is proven to significantly and positively mediate the relationship between justice perception and tax compliance. This suggests that a fair view of the tax system, reinforced by encouragement from social environments such as family and peers, effectively increases voluntary compliance. Tax authorities are advised to enhance policy transparency and optimize community-based education.

ANALISIS FUNDAMENTAL MENGGUNAKAN PRICE EARNING RATIO SEBAGAI DASAR PENGAMBILAN KEPUTUSAN INVESTASI SAHAM PADA SUB PERBANKAN SYARIAH

2026-09-13T13:58:15+00:00

The rapid growth of capital market investors in Indonesia through early 2026 demands precise analytical capabilities to mitigate investment risks, particularly in the Islamic banking sector, which holds strategic asset potential yet remains subject to market volatility. Using the Price Earnings Ratio (PER) approach, this study aims to analyze the intrinsic value of stocks and make sound investment decisions within the Islamic banking subsector. A descriptive-quantitative study using purposive sampling was employed. PT Bank Syariah Indonesia Tbk (BRIS) and PT Bank BTPN Syariah Tbk (BTPS) were selected as samples based on their financial performance during the 2022-2025 period. The analysis results indicate stable performance growth for BRIS, which has an intrinsic value of Rp 2,230 while BTPS has an intrinsic value of Rp 1,205. Both stocks are undervalued-meaning their market prices are lower than their fair value-based on a comparison with their closing market prices in Q1 2026. This study found that investors should make a decision to buy BRIS and BTPS stocks due to the presence of a sufficiently large margin of safety and the potential for future value appreciation as market prices move to align with their intrinsic values.

PROSEDUR AUDIT TERHADAP AKUN ASET TETAP PADA PT XYZ OLEH KANTOR AKUNTAN PUBLIK (KAP) ABC

2026-09-13T13:52:39+00:00

This study aims to analyze the implementation of audit procedures on fixed asset accounts at PT XYZ, a company engaged in the distribution of medical devices. Fixed assets represent a significant proportion of the company’s total assets and play an important role in supporting operational activities, thereby requiring particular attention in the audit process. This research employs a qualitative method using a case study approach. The data was obtained through in-depth interviews with two external auditors directly involved in auditing PT XYZ’s financial statements, as well as an analysis of the company’s financial statements and supporting documents related to fixed assets. The results indicate that, in general, the audit procedures applied to fixed assets have been adequately implemented and are in accordance with applicable auditing standards. However, several weaknesses were identified, including fixed assets that are no longer optimally utilized, inadequately organized documentation for asset transfers, and the classification of asset-related expenditures that is not fully consistent with capitalization policies. These findings suggest the need to strengthen internal control and improve fixed asset administration to support the fair presentation of financial statements. This study is expected to provide practical insights for management in managing fixed assets and serve as an academic reference for future research on fixed asset auditing in medical device distribution companies.

PENGARUH LIKUIDITAS TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA

2026-09-13T13:29:39+00:00

This study examines the relationship between liquidity and the financial performance of Islamic commercial banks in Indonesia. The research employs a quantitative approach with a causal associative design. The data analyzed are secondary data obtained from the annual financial reports of Islamic commercial banks over the 2022–2024 period, comprising a total of 15 observations. Liquidity is measured using the Financing to Deposit Ratio (FDR), while financial performance is proxied by Return on Assets (ROA). The analytical method applied is simple linear regression using SPSS software, supported by classical assumption tests and hypothesis testing. The findings indicate that liquidity has a negative and insignificant effect on the financial performance of Islamic commercial banks, both partially and simultaneously. In addition, the coefficient of determination suggests that the contribution of liquidity in explaining variations in financial performance is relatively small. These results confirm that the profitability of Islamic banks is not solely influenced by liquidity but also by various other factors beyond the scope of this research.

PERAN SISTEM LAYANAN INFORMASI KEUANGAN (SLIK) DAN SISTEM KEPATUHAN INTERNAL DALAM PRA-ANALISIS KREDIT KONSUMTIF

2026-09-13T13:33:09+00:00

This study aims to analyze the role of the Financial Information Service System (SLIK) and the internal compliance system in supporting the consumer credit pre-analysis process at the operational level of banking institutions. Pre-credit analysis is an initial stage in the credit granting process that focuses on verifying and validating prospective debtor data as part of the implementation of the prudential banking principle. The accuracy of this stage plays a crucial role in determining the quality of credit decision-making and in minimizing the risk of non-performing loans.This research employs a qualitative descriptive approach. Data were collected through semi-structured interviews with Consumer Account Officers, direct observation of the consumer credit pre-analysis process, and documentation review of standard operating procedures and internal banking policies. Data analysis was conducted through data reduction, data presentation, and systematic conclusion drawing.The findings indicate that SLIK plays a significant role in providing information on credit history and debtor collectability as an initial basis for assessing prospective debtors’ credit risk profiles. In addition, the internal compliance system functions as a control mechanism to ensure that the pre-credit analysis process is conducted in accordance with standard operating procedures, internal policies, and applicable banking regulations. The integration of SLIK utilization and the internal compliance system provides a more comprehensive overview of prospective debtors’ risk profiles and supports more accurate credit decision-making at the early stage of the credit process.

PENGARUH TINGKAT PENDIDIKAN DAN PEMAHAMAN AKUNTANSI TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA TONDANO

2026-09-13T14:09:12+00:00

This study aims to investigate and analyze the influence of educational levels and accounting comprehension on the preparation of financial statements among MSMEs in Tondano City. To achieve this objective, a quantitative research design with a survey approach was employed. Data was collected through the distribution of questionnaires to 41 MSMEs actors in the service sector in Tondano City who were selected using the purposive sampling technique. Data analysis was carried out using multiple linear regression through SPSS software. The results of the study showed: (1) The level of education did not have a significant effect on the preparation of MSME financial statements (sig value 0.651 > 0.05), which indicates that higher education does not guarantee that business actors prepare financial statements. (2) Accounting understanding has a significant effect on the preparation of MSME financial statements (sig value < 0.001 < 0.05), where strengthening accounting understanding will increase the success of financial report preparation. Simultaneously, education level and accounting understanding explaind 42.7% of the variance in financial statements preparation.

PENGARUH TANTANGAN DAN PELUANG DIGITALISASI PERPAJAKAN SERTA AKUNTABILITAS TERHADAP KEPATUHAN PAJAK PADA PELAKU UMKM

2026-09-13T13:47:49+00:00

This study aims to analyze the influence of tax digitalization challenges, tax digitalization opportunities, and accountability on the tax compliance of MSME actors in Enrekang Regency. While tax digitalization is expected to enhance efficiency, its implementation still faces technical and literacy barriers. This quantitative research employed inferential statistical analysis using SPSS software. The results show that partially, tax digitalization challenges have a positive and significant effect on tax compliance, indicating that despite technical constraints, MSME actors in Enrekang maintain their formal compliance. Conversely, tax digitalization opportunities do not have a significant partial effect, likely due to low digital literacy hindering the maximization of digital system benefits. Simultaneously, digitalization challenges and opportunities significantly influence tax compliance. Furthermore, the accountability variable correlates with high compliance levels among respondents.

IMPLIKATIF AUDIT SUBSTANTIF BERBASIS DIGITAL ANALITIS DALAM DETEKSI KETIDAKWAJARAN TRANSAKSI

2026-09-13T13:54:25+00:00

The rapid advancement of transaction digitalization in the business environment has increased the complexity and risk of irregular transactions, making them more difficult to detect using conventional audit procedures. This study aims to analyze the implementation of digital analytics-based substantive audit and to evaluate its effectiveness in detecting transaction irregularities. The research adopts a descriptive quantitative approach using a case study based on simulated financial transaction data (dummy data) developed based on the characteristics of real-world transactions within an educational institution context. Data analysis is conducted using a statistical approach through Z-score calculation to identify outliers as indications of anomalous transactions. The findings indicate that the application of Z-score-based digital analytics enhances auditors’ ability to detect irregular transactions in a more accurate and objective manner. Furthermore, this approach provides practical implications in improving audit quality, increasing the efficiency of substantive audit procedures, and supporting data-driven decision-making by external auditors.

PENERAPAN AKUNTANSI MANAJEMEN DALAM MENINGKATKAN EFISIENSI BIAYA OPERASIONAL UMKM TOKO HIJAB DI SIDOARJO

2026-09-13T13:55:13+00:00

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Sidoarjo Regency. However, many MSMEs still face challenges in managing operational costs due to limited implementation of management accounting. This study aims to analyse the application of management accounting in improving operational cost efficiency at hijab shops in Sidoarjo. The study employs a descriptive qualitative approach, utilising data collection techniques such as interviews, observation, and documentation. The results of the study indicate that the simple application of management accounting through budget planning, cost recording, cost control, and cost analysis can assist SME operators in controlling expenditure and improving operational cost efficiency. It is hoped that this study will serve as a practical reference for SMEs in applying management accounting in a practical manner.

FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK BADAN DI KABUPATEN TAKALAR

2026-09-13T13:46:00+00:00

This study used a quantitative approach with a survey method. Data were obtained by distributing questionnaires to 99 active corporate taxpayers in Takalar Regency. The research variables were analyzed using multiple linear regression to examine the effect of taxpayer attitudes (X1), subjective norms (X2), and perceived behavioral control (X3) on the level of corporate taxpayer compliance (Y) based on the framework of the theory of planned behavior. The results of the study indicate that corporate taxpayer attitudes have a positive and significant effect on tax compliance. Subjective norms also proved to be significant, indicating that social support and pressure from the environment play a significant role in encouraging compliance. Furthermore, perceived behavioral control was significant, indicating that the ability and ease of fulfilling tax obligations enhances compliance. Corporate taxpayer compliance is significantly influenced by attitudes, subjective norms, and perceived behavioral control. This study emphasizes the need for tax policies that emphasize not only supervision but also strengthening education, social development, and administrative ease. Tax authorities are advised to design responsive and behavior-oriented service strategies to encourage sustainable corporate taxpayer compliance.

PERAN CORPORATE SOCIAL RESPONSIBILITY DALAM MEMEDIASI PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2026-09-13T13:59:10+00:00

This study analyzes the firm size on increasing firm value through corporate social responsibility. This study was built on stakeholder theory. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study uses secondary data: annual and sustainability reports published by IDX and the company’s official website. The total sample consisted of 87 data companies, selected using a purposive sampling method. The data analysis technique used is path analysis. The results of this study indicate that firm size has a positive and significant impact on corporate social responsibility. This study also found that firm size positively and significantly impacts firm value. This study also found that corporate social responsibility positively and significantly affects firm value. This research finds that corporate social responsibility mediates the relationship between firm size and firm value.

ANALISIS TAX KNOWLEDGE DAN LITERASI DIGITAL KEPADA KEPATUHAN WAJIB PAJAK AFFILIATE

2026-09-13T13:50:53+00:00

This study aims to explore how tax knowledge and digital literacy can influence the compliance of taxpayers participating in the affiliate program in Dukuh Tengah Village, Buduran, Sidoarjo, amid the transition to Coretax 2026. Using a qualitative methodological paradigm grounded in Husserl’s interpretive phenomenology, data were collected through the triangulation of semi-structured interviews, participant observation, and documents from six Shopee-TikTok affiliates aged 19–28. The research findings reveal variations in compliance (40–90%): basic tax knowledge (NPWP, Final Income Tax at 0.5%) encourages tax return filing, while digital literacy is hindered by internet connectivity issues and the complexity of e-Filing. The integrated KAP-TAM model explains that perceived usefulness and ease of use are the primary drivers. Contributions include theoretical validation for the rural gig economy context, recommendations for local DGT outreach, and strategies to increase the compliance target to 81.92% to minimize tax leakage from digital MSMEs.

PENGARUH PROFITABILITY, CAPITAL INTENSITY, LEVERAGE DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024

2026-09-13T13:51:20+00:00

This study examines the factors that may influence tax avoidance behavior in infrastructure-related companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024 using a quantitative approach. The study sample comprised 46 companies with a total of 230 observations, which were reduced to 205 observations after outlier data management. Purposive sampling was used to determine the sample in this study. The independent variables studied included ROA as a proxy for profitability, CIR as a proxy for capital intensity, DAR as a proxy for leverage, and Ln (Total Assets) as a proxy for firm size. The dependent variable, Effective Tax Rate (ETR), was used as a proxy for tax avoidance. Secondary data for this study came from the companies' annual financial reports. This study utilized multiple linear regression analysis techniques using IBM SPSS Version 25 software, descriptive statistics, and classical assumption testing. The analysis revealed a positive relationship between profitability and tax avoidance, while capital intensity showed a negative relationship. Meanwhile, no clear influence was found between leverage and firm size on tax avoidance in infrastructure-related companies that were the focus of this study.

DOKUMENTASI KERTAS KERJA PEMERIKSAAN DAN KETEPATAN TEMUAN AKUN BEBAN PADA PRAKTIK AUDIT DI KAP XYZ

2026-09-13T13:56:55+00:00

This study aims to analyze the influence of the completeness of audit working papers on the accuracy of audit findings in expense accounts at a Public Accounting Firm. Working papers play a vital role in the audit process as they document audit evidence and serve as a basis for forming audit opinions. This research employs a descriptive qualitative approach through interviews, observations, and document analysis. The results indicate that effectively structured, and standardized working papers assist auditors in effectively tracing transactions and enhancing the precision of their findings. However, challenges such as time constraints, delayed client documents, and lack of technical understanding negatively affect the completeness of audit documentation. Therefore, preparing comprehensive working papers is essential to improving audit quality, especially for high accounts such as expenses.

ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENJUALAN PADA PT. STARLA EDUCATION

2026-09-13T13:55:43+00:00

This study explores the implementation of Accounting Information Systems in the sales cycle at PT Starla Education, particularly in tutoring services that apply an advance payment method. The background of this study is the importance of a well-functioning accounting information system to improve effectiveness, efficiency, and internal control in the sale of educational services. This research uses a qualitative method with a descriptive approach. Data were collected through observation, interviews, and document analysis, then analyzed through data reduction, data presentation, and conclusion drawing. The findings of this study reveal that PT Starla Education has implemented an Accounting Information System in its sales cycle, which includes processes starting from promotion, registration, tutor selection, payment confirmation, to the delivery of learning activities. Payments are made at the beginning of the period using a prepaid system. The use of a web-based system helps improve efficiency in recording, financial management, and internal control.

PENGARUH ANALISIS PENERAPAN PRINSIP 5C DALAM PROSEDUR PEMBERIAN KREDIT GUNA BHAKTI PADA BANK BJB KCP CIBADAK

2026-09-13T13:36:46+00:00

This study aims to analyze the implementation of the 5C principles in the procedures for granting Kredit Guna Bhakti at PT Bank Pembangunan Daerah Jawa Barat (Bank BJB) KCP Cibadak. The 5C principles—comprising character, capacity, capital, collateral, and condition of economy—serve as the primary framework for assessing debtor creditworthiness andmanaging credit risk, particularly in consumer lending. This research employs a qualitative descriptive approach to obtain a comprehensive understanding of the credit granting process implemented by the bank. Data were collected through in-depth interviews with internal bank officers directly involved in credit analysis and decision-making, supported by documentation studies of credit procedures, requirements, and internal guidelines. The results indicate that Bank BJB KCP Cibadak has consistently and integrally applied the 5C principles throughout all stages of the Kredit Guna Bhakti lending procedures. The character principle is assessed through credit history verification using the OJK iDeb SLIK system. The capacity principle is evaluated based on income analysis and an automatic salary deduction mechanism. The capital principle is assessed through the debtor’s financial condition and income stability, while the collateral principle is implemented through the use of employment-related documents as credit guarantees. The condition of economy principle is considered by evaluatingjob stability and general economic conditions. The consistent application of the 5C principles supports banking prudential practices and plays an important role in minimizing non-performing credit risk.

IMPLEMENTASI SISTEM E-BPHTB DALAM PENINGKATAN PENDAPATAN ASLI DAERAH: STUDI PADA BADAN PENDAPATAN DAERAH KABUPATEN GOWA

2026-09-13T13:47:05+00:00

Digital transformation in local tax services is needed to improve the efficiency, transparency, and accountability of tax administration. One form of this transformation is the implementation of the Electronic Land and Building Acquisition Duty (E-BPHTB) system. This study aims to analyze the implementation of the E-BPHTB system in increasing Local Own-Source Revenue (PAD) at the Regional Revenue Agency of Gowa Regency. This study employed a descriptive qualitative method using primary and secondary data collected through interviews, observations, and documentation. The implementation of E-BPHTB was analyzed using the Technology Acceptance Model (TAM) framework through three indicators: efficiency, transparency, and accountability. The findings show that the implementation of E-BPHTB facilitates and accelerates service and verification processes, provides more transparent access to transaction information, and improves accountability through digital transaction records and audit trails. The number of BPHTB transactions increased from 7,303 transactions in 2022 to 9,168 transactions in 2024. BPHTB revenue realization also exceeded the targets during the period. Thus, the implementation of E-BPHTB supports the increase of BPHTB revenue and PAD through improvements in the efficiency, transparency, and accountability of local tax services.