AKUA: Jurnal Akuntansi dan Keuangan

Carbon Emission Disclosure Perusahaan Non-Keuangan dalam Perspektif Teori Legitimasi dan Stakeholder

Juwantina Eka Tari — 2026-04-15

This study aims to analyze the effect of corporate governance mechanisms on carbon emission disclosure (CED) in non-financial companies listed on the Indonesia Stock Exchange. The governance mechanisms examined include institutional ownership, audit committee, gender diversity, and media exposure, with environmental performance serving as a moderating variable. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and corporate websites for the 2022–2024 period. The research sample was selected using a purposive sampling method, while hypothesis testing was conducted using Moderated Regression Analysis (MRA). The results indicate that institutional ownership and media exposure have a positive and significant effect on carbon emission disclosure. The audit committee and gender diversity do not show a significant effect on CED. The moderating test results reveal that environmental performance is unable to strengthen the relationship between institutional ownership, audit committee, gender diversity, and media exposure to carbon emission disclosure. These findings suggest that external pressures play a more dominant role in encouraging environmental disclosure transparency than internal board characteristics. This study is expected to contribute empirical evidence to the development of environmental accounting and corporate governance literature in Indonesia.

Pengaruh Pengungkapan ESG dan Kepemilikan Institusional terhadap Kinerja Keuangan: Intensitas Kompetisi Pasar sebagai Variabel Moderasi pada Perusahaan Terindeks SRI-KEHATI Periode 2019-2024

Mochammad Ramlan — 2026-04-15

SRI-KEHATI Index is known as an index that includes companies with a strong commitment to sustainability principles. However, in practice, not all companies included in the index are able to maintain stable or positive financial performance. such as PT Pembangunan Jaya Ancol Tbk (PJAA), which recorded losses of IDR 393 billion in 2020 and IDR 276 billion in 2021, as well as PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO), which experienced a decline in profitability of IDR 156 billion in 2022 and IDR 154 billion in 2023. This study was conducted to analyze the effect of ESG and institutional ownership on financial performance with market competition intensity as a moderating variable in companies included in the SRI-KEHATI index during the 2019-2024 period. The population in this study included all companies indexed in SRI-KEHATI during the 2019-2024 period, with a sample size of eight companies selected using purposive sampling. This study utilized secondary data from company annual reports and sustainability reports for the 2019-2024 period. The analysis technique used in this study was multiple linear regression. The results of the study show that: first, ESG has no effect on financial performance; second, institutional ownership affects financial performance; third, market competition intensity does not moderate the effect of ESG and institutional ownership on financial performance.

Pengaruh Good Corporate Governance dan Transfer Pricing terhadap Penghindaran Pajak

Tati Rosyati — 2026-04-15

This study aims to examine the effect of Good Corporate Governance measured using Independent Commissioners and Audit Committees as well as Transfer Pricing variables on Tax Avoidance. This type of research uses quantitative methods using secondary data. The population in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2020 - 2024. The sampling method used is purposive sampling. The number of samples in this study was 27 companies for 5 years so the total research data was 135. Hypothesis testing used panel data regression tests with the help of the Eviews version 12 program. Based on the results of the F test, it can be seen that Good Corporate Governance measured using Independent Commissioners and Audit Committees and Transfer Pricing variables have a significant effect on tax avoidance with an F-statistic value of 0.000000 <0.05. Based on the results of the t-test, it can be seen that the Independent Commissioner variable has a significant effect on tax avoidance with a probability value of 0.0004 < 0.05, the Audit Committee variable has a significant effect on tax avoidance with a probability of 0.0001 < 0.05. The Transfer Pricing variable does not have a significant effect on tax avoidance with a probability of 0.2152 > 0.05

Optimasi Portofolio Saham LQ45 (2021-2025): Pendekatan Single Index Model dan Implikasi Alokasi Aset

Nabila maharani — 2026-04-15

The increase in domestic investor participation in the Indonesian capital market, reaching 20.3 million SID by 2025, is not always accompanied by stable stock market performance. This situation presents challenges for investors in determining an optimal stock portfolio with a measurable level of risk. This study aims to construct an optimal LQ45 stock portfolio based on return and risk levels. Furthermore, this study aims to determine the proportion of fund allocation and investment portfolio execution for investors. The research method used is descriptive quantitative, utilizing secondary data in the form of LQ45 stock closing prices, the Jakarta Composite Index (JCI), and Bank Indonesia interest rates for the period August 2021 to July 2025. The sample selection was conducted using purposive sampling technique to obtain 25 stocks that were consistently listed in the LQ45 index during the study period. The results showed that there were 10 stocks included in the optimal portfolio based on the Single Index Model. These stocks are INDF, MEDC, BBNI, PGAS, BMRI, BBCA, ITMG, ICBP, ANTM, and UNTR with different fund allocation proportions. The optimal portfolio produced an expected rate of return of 1.42% with a portfolio risk of 0.19%. This study shows that the Single Index Model is effective in forming an optimal LQ45 stock portfolio. This model can be used as a basis for investment decision making by considering the balance between risk and return.

Pengaruh Capital Intensity, Sales Growth, dan Kepemilikan Institusional terhadap Tax Avoidance

Fitria Eka Ningsih — 2026-04-15

The purpose of this research is to offer hard data on how factors like capital intensity, sales growth, and institutional ownership affect tax avoidance. Using a quantitative methodology, this research compiles secondary data from financial reports made available on the website of the Indonesian Stock Exchange. This analysis covers the years 2020–2024 and focuses on property and real estate companies that are listed on the Indonesia Stock Exchange. The researchers in this study used the Purposive Sampling technique to choose their sample. Of the 96 businesses that made up the study's population, 15 were able to pass the selection criteria and be included in the final sample. Multiple linear regression with descriptive statistics, panel data regression model analysis, the Fixed Effect Model as the model selection test, multiple linear tests, hypothesis testing with data processing using Eviews software version 12, and classical assumption tests were the methods used for hypothesis testing. Tax avoidance is impacted by Institutional Ownership, Capital Intensity, and Sales Growth all at once, according to the findings of the simultaneous hypothesis test. The findings of the partial hypothesis testing indicate that tax avoidance is not affected by capital intensity or institutional ownership, but it is affected by sales growth.

Pengaruh Sustainability Report Disclosure dan Audit Tenure terhadap Nilai Perusahaan pada Sektor Energi Tahun 2020–2024

Naccir Sidabutar — 2026-04-15

This study was conducted to examine the effect of Sustainability Report and Audit Tenure disclosure on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The approach used was a quantitative method using secondary data collected through annual reports, selected reports, and company audit reports. A purposive sampling technique was applied with the criteria of energy companies listed on the IDX during the study period. Data analysis included descriptive statistics, normality tests, multiple linear regression tests, multicollinearity tests, partial tests, and simultaneous tests to obtain a comprehensive picture of the relationship between the research variables. The results of the study proved that sustainability report disclosure had a significant and negative effect on company value, while audit tenure had no significant effect on company value. These findings emphasize the importance of transparency in financial reporting and independent audit policies to strengthen investor confidence, as well as the need for companies to balance the costs of implementing a decommissioning program with the economic benefits generated in the long term to support company performance.

Akuntabilitas dan Transparansi Keuangan Madrasah dalam Perspektif Manajemen Keuangan Modern dan Prinsip Syariah

Kholis Al Arifuttaqi — 2026-04-15

This study analyzes the integrative model of financial accountability and transparency in a pesantren-based educational institution by examining the synthesis between Islamic principles and modern financial management. Employing a qualitative case study design at MA Miftahussalam Slahung Ponorogo, data were collected through in-depth interviews, participant observation, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that financial accountability practices in the madrasa extend beyond compliance-based accountability commonly found in general educational institutions and evolve into value-based accountability rooted in the principles of amanah (trustworthiness), ‘adl (justice), shura (deliberation), and mas’uliyyah (transcendental responsibility). While modern financial management instruments such as participatory budgeting, systematic bookkeeping, and internal auditing are adopted, their implementation is infused with spiritual consciousness, forming a pattern of double accountability managerial accountability to stakeholders and spiritual accountability to God. However, the study also reveals a structural gap between strong moral capital and limited technical capital, particularly in digital reporting systems and human resource capacity. These findings demonstrate that spirituality does not substitute professionalism; rather, both dimensions must be structurally and substantively integrated to produce a governance model that is responsive to contemporary public accountability demands while remaining consistent with Islamic ethical foundations.

Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Kinerja Sosial terhadap Pengungkapan Keberlanjutan pada Perusahaan ESG Quality 45

Yudan Hartawan — 2026-04-15

This research is motivated by the persistently low quality of corporate sustainability disclosure in Indonesia, despite the growing global trend of non-financial reporting. Drawing on the Legitimacy Theory framework, this study aims to analyze the influence of Accounting Information System utilization and corporate social performance on the level of sustainability disclosure. The study employed a quantitative approach using multiple linear regression on companies included in the IDX KEHATI ESG Quality 45 index for the 2021–2024 period. The sample was selected using purposive sampling to obtain representative data. The analysis shows that both Accounting Information Systems and social performance have a positive and significant impact on sustainability disclosure, with social performance being the most dominant variable in driving corporate information transparency. These findings indicate that optimizing technology-based information systems and a demonstrated commitment to social responsibility can enhance the quality of sustainability reporting, making it more credible and accountable. Therefore, integrating accounting technology and strengthening social performance are fundamental strategies for encouraging more sustainable reporting practices in public companies in Indonesia to meet stakeholder expectations.

Strategi Mitigasi Risiko Koreksi Fiskal: Perspektif Konsultan Pajak dalam Era Digitalisasi Administrasi Perpajakan

Atin Friatna — 2026-04-15

This study aims to analyze the role of tax consultants in assisting taxpayers, both corporate and individual, in identifying and mitigating the risk of fiscal corrections from the tax reporting stage. The implementation of the self-assessment system in Indonesia requires a high level of compliance and reporting accuracy, while regulatory complexity and the digitalization of tax administration increase the potential for fiscal errors. This study employs a qualitative approach using purposive sampling, involving 25 tax consultants who are members of the Indonesian Tax Consultants Association (IKPI) Bandung. Data collected through semi-structured interviews and analyzed using thematic analysis. The findings indicate that tax consultants play a strategic role in fiscal education, verification and enhancement of data quality, early detection of fiscal correction risks, and the formulation of compliance and tax planning strategies. Proactive assistance provided from the reporting stage shown to minimize the potential for fiscal corrections and tax disputes. However, the effectiveness of such assistance still faces challenges, including low taxpayer tax literacy, limited data quality, administrative system constraints, and differences in interpretation with tax authorities. This study underscores the importance of tax consultants as strategic partners in strengthening compliance and the accuracy of fiscal reporting.

Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing pada UMKM Konveksi di Nganjuk

Nabila Intan Pramesti — 2026-04-15

This research was conducted with the aim of analyzing and evaluating the calculation of the cost of goods manufactured using the job order costing method in the convection industry in Nganjuk. The background of this research is that so far, convection MSMEs have calculated the Cost of Goods Sold in a simple way, namely by adding the purchase of raw materials (direct materials) with direct labor costs and factory overhead costs (indirect materials) of 10% of the total sum of raw materials and labor wages. Data collection techniques used include direct observation, interviews, and analysis of transaction evidence. Data analysis was carried out with a descriptive approach, namely describing the facts of the calculation of COGS that have been carried out by convection MSMEs, then a more in-depth analysis was carried out. In the production process of 240 shirts, 480 pants, and 13 vests, the cost of goods manufactured by the company was Rp. 124,713 per shirt, Rp. 115,617 per pants, and Rp. 102,105 per vest, respectively. Meanwhile, the cost of goods manufactured using the job order costing method is Rp. 143,456 per shirt, Rp. 119,346 per pair of trousers, and Rp. 146,123 per vest. This difference arises because the garment SME applies a 10% rate of raw material costs and direct labor costs in calculating factory overhead costs, while in the job order costing method, production costs that directly affect the product are calculated in more detail.

Pengaruh Intellectual Capital, Good Corporate Governance, Leverage dan Profitabilitas terhadap Nilai Perusahaan

Ika Laely Rahmawati — 2026-04-15

This study aims to analyze the relationship between intellectual capital, good corporate governance, leverage, and profitability with company value. This study uses a quantitative method with secondary data collected from company financial reports available on the Indonesia Stock Exchange. The research sample consists of 71 non-cyclical sector companies. The analysis uses panel data processed with SPSS26. The results show that intellectual capital has no effect on company value, nor does good corporate governance have a significant effect on company value. Furthermore, leverage has a positive effect on company value, and profitability has a positive effect on company value. These findings emphasize the importance of optimizing leverage and profitability as key instruments for increasing company value. This also aims to evaluate good corporate governance policies in order to build market confidence without becoming a burden of administrative procedures. In addition, this study can be a reference for management to balance debt management and profit creation in order to maintain a positive market perception.

Peran Strategis Supreme Audit Institution dalam Mengawal SDGS: Sebuah Tinjauan Literatur Sistematis

Maesya Putrina Sitepu — 2026-04-15

The approaching 2030 deadline for achieving the Sustainable Development Goals (SDGs) requires stronger sustainability accountability that goes beyond administrative compliance toward substantive impact. However, sustainability reporting practices remain vulnerable to greenwashing and face challenges in ensuring the validity of non-financial data, thereby necessitating the role of Supreme Audit Institutions (SAIs) in safeguarding the credibility of development reporting. This study aims to examine how the role of SAIs is conceptualized within the sustainability accountability discourse and their contribution to supporting SDG achievement. It employs an interpretive Systematic Literature Review (SLR) approach based on the PRISMA 2020 protocol, analyzing 25 reputable journal articles published between 2016 and 2026 using thematic analysis. The findings identify five key dimensions of SAIs’ roles: governance, data quality assurance, digital audit, regulatory, and human capital capacity. These dimensions reflect a fundamental shift in public sector auditing from administrative compliance toward strategic accountability oriented to the credibility of sustainability reporting. The findings are interpreted through Agency Theory, Legitimacy Theory, and Institutional Theory to explain the positioning of SAIs, including BPK RI, within the global sustainability audit landscape. This study provides practical insights for BPK RI in developing an audit roadmap that supports more substantive SDG outcomes and contributes to the public sector auditing literature.

Implementasi Just In Time dan Backflush Accounting dalam Efisiensi Biaya Produksi: Sebuah Systematic Literatur Review

Husni Akbar Adithama — 2026-04-15

The overarching ambition of this inquiry is to scrutinize how JIT and backflush accounting in the context of production cost efficiency through SLR method. A search for articles was carried out on the Scopus-indexed database using structured keyword combinations, covering publications from 2021 to 2025. From 87 initially identified articles, ten article aligned with the predefined parameters and were systematically synthesized. The findings reveal that JIT implementation consistently contributes to operational efficiency improvements through waste elimination, work-in-process reduction, and demand-driven material flow optimization, while simultaneously generating measurable positive impacts on key financial indicators such as ROI, ROS, and profit margins. Meanwhile, backflush accounting is confirmed as an inherently compatible cost recording system within JIT environments, capable of reducing accounting administrative overhead without compromising reporting accuracy. The integration of both systems generates a stronger cost control synergy compared to isolated implementation. However, a significant research gap remains, as studies simultaneously examining JIT and backflush accounting as an integrated analytical framework are still scarce. This study contributes to management accounting literature by providing a systematic synthesis that can guide both future empirical research and practical decision-making in manufacturing firms.

Eksplorasi Pemanfaatan Sistem Informasi Akuntansi dalam Pengendalian Biaya Produksi: Studi Kasus Mayasa Gallery Jepara

Feni Rahmawati — 2026-04-15

This study aims to explore the utilization of accounting information systems in controlling production costs at Mayasa Gallery Jepara, a furniture manufacturing business classified as an MSME. The research uses a qualitative descriptive approach with data collected through observation, interviews, and documentation. The results show that Mayasa Gallery has implemented an accounting information system in the form of manual recording using Microsoft Excel to support planning, recording, and evaluation of production costs. The system is applied by preparing production cost estimates for each order, recording actual costs incurred, and comparing budgeted costs with realization to assess efficiency and profitability. Although the accounting information system used is still simple and not integrated across departments, it provides relevant and useful information for management in controlling production costs. Several constraints were identified, including manual recording, limited integration between sections, and discrepancies between physical inventory and recorded data. However, management addresses these limitations through direct supervision, routine cost reporting, and periodic inventory checks. The study concludes that a simple accounting information system, when aligned with business scale and management needs, can effectively support production cost control in MSMEs.

Pengaruh Dewan Komisaris, Dewan Direksi, dan Komite Audit terhadap Kinerja Keuangan

Rina Adelina Christia Heldrika Simanullang — 2026-04-15

This study aims to empirically examine whether the board of commissioners, the board of directors, and the audit committee influence the financial performance of companies in the metals and minerals industry listed on the Indonesia Stock Exchange. Using secondary data sourced from companies’ annual reports, this study employs a quantitative methodology. 7 metal and mineral industry companies listed on the Indonesia Stock Exchange from 2020 to 2024 were selected as the research sample. Multiple linear regression analysis was used as the data analysis method in this scientific study. The research findings partially indicate a negative effect of the board of directors on financial performance, revealing that as the number of board members increases, financial performance tends to decline due to coordination complexities. However, the audit committee and the board of commissioners do not have a significant effect on financial performance. The board of commissioners, the board of directors, and the audit committee have a combined effect on financial performance, indicating that the management and oversight functions of these three governance bodies work together to achieve the company’s financial performance.

Dilema Green Tax Administration: Studi Kasus Pendampingan BALAPIN dalam Navigasi Sistem Coretax 2026

I Dewa Agung Nanditiya Putra — 2026-04-15

The transformation of tax administration in Indonesia through the implementation of the Coretax Administration System (Coretax), which began in 2025, marks a significant step in the modernization of digital tax systems. This implementation started to have a direct impact on the Annual Tax Return (SPT) reporting process in 2026 for the 2025 fiscal year. However, this transition also presents adaptation challenges for taxpayers in understanding the new interface and reporting procedures. This study aims to analyze taxpayer adaptation to the Coretax system and explore the role of the Bantu Lapor Pajak Integrasi (BALAPIN) program as an assistance mechanism for annual tax return reporting at Politeknik Negeri Bali. This research employs a qualitative case study approach through participatory observation and interviews conducted during the assistance activities. The findings reveal that taxpayers still encounter several administrative challenges, including difficulties in navigating the system, understanding certain tax status regulations, and managing the complexity of reporting income and assets. The involvement of tax volunteers and supervising lecturers in the BALAPIN program helps bridge tax literacy gaps and improve taxpayers’ understanding of the reporting process. These findings indicate that the success of digital tax administration depends not only on technological advancement but also on adequate literacy support and assistance mechanisms for users.

Analisis Common Size dan Du Pont untuk Menilai Kinerja Keuangan PT Ciputra Development Tbk Periode 2020-2024

Wita Dwi Handayani — 2026-04-15

This study aims to assess the financial performance of PT Ciputra Development Tbk for the 2020–2024 period using Common Size Analysis and the Du Pont System. This study applies quantitative descriptive analysis with secondary data in the form of financial reports published by the Indonesia Stock Exchange. Common Size Analysis is used to examine the structure and composition of financial reports, while the Du Pont System is used to analyze profitability through Net Profit Margin, Total Asset Turnover, and Return on Investment. The results show that the company's asset structure and capital tend to improve, indicated by an increase in the proportion of current assets and equity and a decrease in long-term liabilities. NPM shows quite good performance and is relatively stable above 20%, but TATO is still low, indicating that asset utilization is not optimal. As a result, ROI has decreased by an average of 4.54% and is still below the industry standard. Overall, the company's financial performance is quite stable, but operational efficiency and asset optimization need to be improved to be able to generate a maximum return on investment.

Earning Per Share dalam Memoderasi Intellectual Capital dan Return On Asset terhadap Nilai Perusahaan

Setyowati Setyowati — 2026-04-15

This study explores whether Earnings per Share (EPS) plays a role in shaping how Intellectual Capital (IC) and Return on Assets (ROA) influence firm value in the banking sector over the 2018 2022 period. It focuses on nine BUKU 4 banks listed on the Indonesia Stock Exchange (IDX) and relies on secondary data. A quantitative approach is applied, with analysis carried out using Partial Least Squares (PLS) through SmartPLS 4. The findings show that ROA has a positive and significant effect on firm value, indicating that stronger profitability tends to be followed by higher market valuation. In contrast, EPS is found to have a negative and significant direct effect on firm value. When examined as a moderating variable, EPS strengthens the relationship between intellectual capital and firm value, suggesting that higher earnings can amplify the contribution of intangible resources. However, EPS weakens the effect of ROA on firm value, as reflected in its negative and significant moderating role. Overall, these results point to the nuanced role of EPS beyond its direct impact in shaping how internal capabilities and financial performance are translated into firm value within large Indonesian banks.

Pengaruh Debt to Equity Ratio, Free Cash Flow, dan Pertumbuhan Perusahaan terhadap Kebijakan Dividen (Studi pada Perusahaan yang Terdaftar di BEI Periode 2019-2024)

Jonathan Andrian — 2026-04-15

This study analyzes the determinants of dividend policy among 218 companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2024. Using the Dividend Payout Ratio (DPR) as a proxy, this research employs panel data regression with a Fixed Effect model and PCSE estimation to analyze 1,308 observations. The variables tested in this study include Free Cash Flow (FCF), corporate growth, and the Debt to Equity Ratio (DER). The results demonstrate that all three variables have a significant partial effect on the DPR. Specifically, Free Cash Flow has a positive and significant impact, indicating that the availability of excess cash encourages dividend distributions. Conversely, corporate growth and the Debt to Equity Ratio have a negative and significant influence, suggesting that expansion needs and debt obligations act as constraints on profit distribution. These findings emphasize that dividend decisions on the IDX are primarily determined by internal financial fundamentals, where companies prioritize the balance between liquidity, investment opportunities, and capital structure in determining their corporate strategies in Indonesia.

Islamic Corporate Governance dan Manajemen Laba sebagai Faktor Penentu Nilai Perusahaan pada Bank Umum Syariah Periode 2020 -2024

Firda Sarachehan — 2026-04-15

This study aims to analyze the influence of Islamic Corporate Governance and earnings management as determinants of firm value in Sharia Commercial Banks during the 2020–2024 period. The approach used in this study is quantitative, employing an explanatory research design to analyze the causal relationships among variables. The research data consists of secondary data sourced from the official annual reports of each Sharia Commercial Bank. The sample was selected using purposive sampling, resulting in 13 Sharia Commercial Banks as the units of analysis. The analytical technique applied is panel data regression using the Random Effects Model, processed using EViews 12 software. The results indicate that Islamic Corporate Governance has no significant effect on firm value, while earnings management was found to have a positive and significant effect on firm value. These findings suggest that firm value tends to be more responsive to earnings management practices than to the effectiveness of Islamic Corporate Governance implementation during the study period. Furthermore, these results also indicate that Islamic corporate governance mechanisms have not yet been fully effective in optimally improving market perceptions of corporate performance, whereas companies use earnings management practices to present a seemingly better performance, thereby enhancing market response and investor perceptions of the company’s prospects.

Analisis Biaya Produksi dalam menentukan Harga Jual Pada Usaha Tahu Mas Boy Kota Langsa

Zulhilmi Zulhilmi — 2026-04-15

This study aims to analyze the calculation of production costs and determining selling prices at the Tahu Mas Boy Business in Langsa City using the full costing method. The problem faced by MSMEs, especially the tofu industry, is the lack of understanding in calculating accurate production costs, so that selling prices are often inaccurate and have an impact on low profitability and inaccurate profit and loss calculations of a business. The research method used is a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. Data analysis was carried out by comparing the calculation of the cost of production according to the company with the calculation using the full costing method. The results showed that the calculation of the cost of production using the full costing method produced a higher value than the calculation made by the Tahu Mas Boy Business. The results of the data analysis obtained according to the calculation of the Tahu Mas Boy Business of IDR 162 per piece, while using the full costing method it was IDR 179 per piece. According to the cost of production calculated by the Tahu Mas Boy Business, the selling price of large tofu is IDR 210, while according to the cost of production calculated using the full costing method, the selling price is IDR 228. There is a difference in the selling price per piece for tofu sold of IDR 18.

Optimalisasi Beban Pajak Wajib Pajak Orang Pribadi melalui Pemilihan Status Perpajakan

Made Andy Pradana Sukarta — 2026-04-15

This study aims to analyze the optimization of individual income tax (PPh) burden through the selection of tax filing status, namely joint filing (KK) and separate filing (PH/MT), in the Indonesian taxation system. The research employs a descriptive quantitative approach using a comparative simulation method based on variations in income distribution between spouses. The data used are secondary data derived from prevailing tax regulations, including progressive income tax rates and non-taxable income thresholds (PTKP). The results indicate that the efficiency of tax status selection is conditional. In cases where the wife earns income from a single employer, joint filing (KK) is more advantageous, as the wife’s income is treated as effectively final and does not significantly increase the progressive tax burden. Conversely, when income is derived from multiple sources or includes non-final income components, the difference between joint and separate filing tends to be insignificant in terms of tax payable. These findings highlight that the choice of tax filing status should be determined analytically by considering income structure, marginal tax rates, and applicable tax regulations. This study contributes both practically, by providing guidance for taxpayers in optimizing their tax burden, and theoretically, by enriching the literature on individual tax planning strategies.

Dampak Implementasi PSAK 73 terhadap Kebijakan Pembayaran Dividen Kas: Peran Moderasi Leverage

Yesi Angraini — 2026-04-15

This study analyzes the impact of PSAK 73 implementation on dividend payout with leverage as a moderating variable in Indonesia Stock Exchange (IDX) retail companies. PSAK 73, effective since January 2020, transformed lease accounting to an on-balance sheet treatment, potentially affecting dividend decisions. Secondary data from 21 retail companies (2020-2024) yielded 105 observations, analyzed using multiple linear regression and moderated regression analysis (MRA). PSAK 73 was proxied by lease liability, dividend payout by Dividend Payout Ratio (DPR), and leverage by Debt to Equity Ratio (DER). Results indicate that PSAK 73 implementation has a significant negative effect on dividend payout (p-value = 0.001), suggesting that increased lease liabilities prompt management to reduce dividends to maintain financial stability. Leverage significantly moderates this relationship (p-value = 0.029 < 0.05), with a positive coefficient that weakens the negative effect of PSAK 73 implementation on cash dividends. Empirically, these findings support Pecking Order and Agency Theories, where companies prioritize internal funding and use lease liabilities to mitigate agency problems. This study contributes to broadening the understanding of the impact of the PSAK 73 lease accounting standard change on cash dividend policies in retail subsector companies listed on the IDX from 2020-2024.

Tata Kelola Perusahaan, Kinerja Keuangan, dan Penghindaran Pajak: Studi Pada Sub Sektor Makanan dan Minuman (2022–2024)

Widia Octari Diliana — 2026-04-15

This study aims to analyze the effect of corporate governance and financial performance on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Corporate governance is measured using the proportion of independent commissioners and audit committees, while financial performance is proxied by Return on Assets (ROA). The study uses a quantitative approach with a purposive sampling technique, resulting in 30 companies as the sample with a total of 90 observations. Data analysis is conducted through multiple linear regression and is complemented by classical assumption tests to ensure that the model meets statistical requirements. The results show that independent commissioners have no effect on tax avoidance, while audit committees and ROA have a significant effect on tax avoidance. Simultaneously, the three independent variables are proven to influence tax avoidance. These findings provide the latest empirical evidence regarding the role of corporate governance and profitability in influencing tax avoidance in the food and beverage sub-sector and are expected to serve as a consideration for stakeholders in improving tax transparency, oversight, and compliance.

Pengaruh Leverage, Ukuran Perusahaan, Komite Audit, Fee Audit dan Reputasi KAP terhadap Kualitas Audit

Amanda Putri Rahmawati — 2026-04-15

This study intended the determinanst of audit quality within energi sector fims publicly traded on the Indonesia Stock Exchange (IDX) over the 2021-2024. The study examines several key factores, including leverage, firms size, audit committee, audit fees, and the reputation of Public Accounting Firms (KAP). A quantitative method was applied by utilizing 92 companies as the population, resulting in 183 firm-year observations dduring the four-year timeframe. This research supports to the current literature by provides more in-depth insight into how structural characteristics of firm relate to audit quality. It also offers direction for future research to explore additional variables that may yiled different results when analyzed using broader methodologies and longer observation periods. The analysis was implemented using logistic regression supported by SPSS version 25. The emprical findings reveal that leverage and firm size significantly influence audit quality. In cintrast, audit committee, audit fees, and the reputation of KAP are not found have a significant effect on audit quality.

Implementation of Lean Production and Target Costing: A Systematic Literature Review of Cost Reduction Strategies

Sindy Elisia Husna — 2026-04-15

Escalating global competition has driven manufacturing companies to seek more structured and measurable approaches to cost management. This study synthesizes contemporary literature examining the integrated application of lean production and target costing as complementary cost reduction frameworks. Employing a Systematic Literature Review (SLR) approach guided by the PRISMA protocol, data were drawn from Scopus, Web of Science, Google Scholar, and ScienceDirect, covering publications from 2021 to 2025. Of 309 articles initially retrieved, 10 studies satisfied all inclusion criteria and underwent thematic synthesis analysis. The findings demonstrate that combining lean production with target costing mechanisms yields measurable reductions in operational expenditure across multiple industry sectors, including iron and steel manufacturing, food processing, and supply chain management. Key determinants of successful implementation encompass adaptive organizational culture, alignment of cost accounting systems with lean principles, active employee participation, and robust information technology infrastructure. An emerging trajectory in the literature highlights the incorporation of digital innovations — particularly the Internet of Things (IoT) and machine learning algorithms — as accelerators for maximizing the joint effectiveness of both methodologies. Three empirically testable hypotheses are advanced, accompanied by an integrated conceptual framework designed to guide both scholarly inquiry and industrial practice.