AKUA: Jurnal Akuntansi dan Keuangan

Factors That Influencing Interest in Implementing Accounting Through Digital Financial Recording

Muhammad Syahrul Mubarok — 2025-04-20

Research Objectives: The purpose of this study is to analyze the influence of accounting knowledge, subjective norms and control perspectives on interest in implementing accounting through digital financial recording in MSMEs in Kepadangan village. Design/methodology/approach: To answer the hypothesis about this see, the statistical analysis method used is to apply multiple linear regression. Research Findings: The population in this study is all MSME actors in Kepadangan Village whose commercial business is within the scope of the cooperative office totaling 208 MSMEs. The slovin formula is the calculation used in determining this sample, the sampling method is simple random sampling so that the sample amounts to 68 MSMEs. The result of this observation is that accounting knowledge and behavioral control perspectives have a positive influence on interest in carrying out accounting through virtual economy information. Meanwhile, subjective norms have no effect on hobbies in the use of accounting through virtual programs. Limitations and implications of the research: This study is predicted to provide consideration for MSME actors in Kepadangan Village that with adequate expertise and experience in the field of accounting, they can use accounting information well and can produce monetary evaluations so that monetary records can be recorded properly

Strategi Pengendalian Biaya dan Hambatan Adaptasi Akuntansi Manajemen pada UMKM Makanan Olahan di Tangerang Selatan

Yandi Asmana — 2025-04-20

Small and medium-sized enterprises (SMEs) in the processed food sector in South Tangerang face complex challenges in cost control due to raw material price fluctuations, urban market competition, and logistical constraints. This qualitative phenomenological study examines the strategies and barriers in adapting management accounting systems among 15 SMEs partnered with STIE Ganesha (January–March 2025). Data were collected through in-depth interviews, participatory observation, and document analysis, then analyzed thematically. Findings reveal three key strategies: (1) collective raw material procurement (15–20% cost efficiency), (2) flexible labor allocation, and (3) use of simplified cost-of-goods-sold (COGS) applications. However, 60% of SMEs struggled to integrate overhead costs into bookkeeping due to limited accounting literacy and the absence of structured systems. These findings enrich contingency theory by demonstrating the misalignment of traditional accounting systems with the dynamics of urban SMEs. The study recommends developing mobile-based accounting training modules, fostering university-government collaboration for digital tool provision, and implementing sustained mentoring programs. A key limitation is the sample’s restriction to campus-partnered SMEs.

The Influence of Sharia Financial Literacy, Risk Perception, and Social Influence on Sharia Financial Inclusion of Gen Z: The Role of Interest Mediation

Ridho Alamsyah — 2025-04-20

This study analyzes the role of interest mediation in the relationship between Islamic financial literacy, risk perception, and social influence on Islamic financial inclusion in Generation Z. This study uses a quantitative approach with a survey method of 310 Gen Z respondents in Bangka Belitung. The analysis was conducted using Structural Equation Modeling (SEM) to test the relationship between variables, including the role of interest mediation in encouraging Islamic financial inclusion. The results of the study show that interest plays a significant mediator in the relationship between Islamic financial literacy and Islamic financial inclusion. Islamic financial literacy has a positive impact on interest, which in turn increases Islamic financial inclusion. However, risk perception negatively impacts interests, which hinders Islamic financial inclusion. Conversely, social influence has a direct positive impact on Islamic financial inclusion without the need to be mediated by interest. The implications of this study show the need for Islamic financial literacy education in the form of interactive digital and product transparency to reduce risk perception. In addition, the use of social influence through communities and technology-based incentives can increase interest in Islamic financial products.

Influence Tax Aggressiveness, Debt Policy and Financial Performance Against Company Value

Indawati Indawati — 2025-04-20

The purpose of this study is to determine the influence of tax aggressiveness, debt policy, and financial performance on the value of companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX). The population of this study is property and real estate companies listed on the Indonesia Stock Exchange from 2018-2023. In this study, 72 samples from 12 companies were sampled using the purposive sampling method and observed for 6 years. In this study, the multiple linear regression analysis technique is used in the application of e-views 9. The results show that tax aggressiveness, debt policy, and financial performance have a simultaneous effect on the company's value. Tax aggressiveness has a positive effect on the company's value, as investors consider the extent to which a company complies with its tax obligations. Companies exhibiting high levels of tax aggressiveness are often perceived as riskier, prompting investors to exercise greater caution in their investment decisions. Debt has a positive effect on the company's value, as there is a strong relationship between the two. The more optimal the debt policy implemented by management, the more positively investors perceive the firm. A well-managed debt policy tends to enhance firm value by reflecting capital structure efficiency and the firm's ability to manage financial risk. Financial performance does not affect the company's value.

Analisis Peran Perangkat Desa dan Determinan Partisipasi Masyarakat dalam Pembayaran PBB-P2 di Desa Wonoboyo Kabupaten Temanggung

Nafisa Amalia Putri — 2025-04-20

Rural and Urban Land and Building Tax (PBB-P2) is a very important source of regional income. PBB-P2 payments have a role in supporting infrastructure development, improving community welfare, and financing social programs in the village. The purpose of this study was to examine the role of village officials and determinants of community participation in PBB-P2 payments in Wonoboyo Village, Temanggung Regency. Research method uses a qualitative descriptive approach through interviews. Interviews were conducted in January and February 2025 with village officials as parties who play a role in the socialization and management of PBB-P2 and taxpayers (local communities). The data obtained from the interviews were selected, summarized and focused on aspects relevant to the study, then presented in the form of narratives. The results of the study show that village officials have a very large role in collecting PBB-P2 in Wonoboyo Village. The determinants of tax sanctions have not been fully effective in increasing community compliance in paying PBB-P2. In addition, the level of taxpayer understanding of PBB-P2 in Wonoboyo Village varies widely. Most taxpayers are aware of their obligation to pay taxes, but do not understand in detail the purpose and benefits.

Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Capital Intensity terhadap Tax Avoidance

Lufi Rahayu — 2025-04-20

The phenomenon of tax avoidance carried out by several companies is a strategy used to minimize tax obligations without violating applicable laws. In the taxation system in Indonesia which uses the Self-Assessment System, corporate taxpayers have an active role in reporting and calculating their taxes. However, in the provisions of the practice of Tax Avoidance, it is often used by several companies to reduce the tax burden in order to increase net profit income. Although legal, this practice can have a very significant impact and also pose a challenge for the government in optimizing tax revenues. Factors such as Profitability, Company Size, Leverage, and Capital Intensity are the main determinants in tax calculations. Companies tend to explore loopholes in tax regulations that are useful for reducing the tax burden, ultimately impacting the realization of state tax revenues. The government is still trying to overcome this problem with various policy handlings that have been implemented, including tax incentives to encourage annual tax compliance. This research study highlights the dynamics that occur between corporate and government interests in tax policy and the impact of Tax Avoidance on the Indonesian economy.

Kampung Ramadhan Jogokariyan (KRJ): Peran Manajemen Masjid dalam Pariwisata Ramah Muslim dan Ekonomi Lokal

Wahyu Wibowo — 2025-04-20

This study aims to analyze the role of Jogokariyan Mosque management in increasing Muslim-friendly tourism and community economic growth in Jogokariyan Ramadhan Village (KRJ). The method used is quantitative descriptive, with primary data collection through questionnaires distributed to 99 respondents, using a Likert scale. Data analysis was carried out using the SMART-PLS version 4.0 program. The results of the study indicate that: (1) There is a positive and significant influence of mosque management on the development of Muslim-friendly tourism; (2) There is a positive and significant influence of mosque management on community economic growth; and, (3) Muslim-friendly tourism does not significantly affect community economic growth during the KRJ program. These findings indicate that the active role of mosque management in managing religious and social activities contributes to increasing Muslim-friendly tourism, which in turn has a positive impact on the local economy. However, other factors may mediate the relationship between Muslim-friendly tourism and community economic growth, so further research is needed to identify these variables.

The Effect of Profitability Towards Financial Distress

Thomson Sitompul — 2025-04-20

This study investigates the effect of profitability on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023, using a unique dataset from that period. From a population of 226 companies, 46 were selected through purposive sampling, resulting in 322 observation units. The analysis was conducted using multiple linear regression in SPSS. This research involves one dependent variable, one main independent variable, and four control variables. Financial distress, the dependent variable, is measured using the Altman Z-Score model. Profitability, the main independent variable, is calculated using return on assets (ROA). The control variables include leverage (measured by debt to asset ratio/DAR), liquidity (current ratio/CR), activity (assets turnover), and firm size (natural logarithm of total assets). The findings indicate that profitability and activity have a significant positive effect on financial distress, while leverage shows a significant negative effect. Liquidity and firm size do not have a significant impact on financial distress.

Evaluasi Kinerja Keuangan UMKM Pasca-Pandemi: Studi Kasus pada Sektor Kuliner di Kota Bandung

Melati Puspita Hakim — 2025-04-20

The COVID-19 pandemic disrupted the operational and financial stability of culinary SMEs in Bandung, Indonesia. This qualitative study analyzes post-pandemic recovery strategies among 15 culinary SMEs through in-depth interviews, participatory observation, and document analysis (2021-2023). Findings identify three recovery phases: (1) survival (2021) via online sales adaptation and strict health protocols, (2) stabilization (2022) through localized supply chain optimization, and (3) limited expansion (2023) marked by Sundanese local wisdom-based ready-to-cook product diversification. Key resilience strategies involved collaborative resource-sharing and collective marketing within SME communities. While 73% of respondents reported a 20-40% revenue increase by 2023, micro-SMEs (<5 employees) faced structural challenges, particularly reliance on high-interest informal loans (15-20%/month), absorbing 30-45% of net profits. The study underscores the synergy of local wisdom and community collaboration as pillars of inclusive recovery. Policy recommendations include: (1) community-based technical mentoring for SME digitization, (2) long-term microfinancing schemes (<5% interest) via public-private partnerships, and (3) integration of Sundanese cultural elements into unified digital marketing platforms. This research contributes a sustainable recovery framework for post-crisis SMEs in emerging economies, blending socio-cultural and institutional dimensions.

Pengaruh Inklusi Keuangan terhadap Stabilitas Perbankan Syariah di Indonesia Menggunakan Metode Generalized Least Square

Alwi Muarif Sembiring — 2025-04-20

The role of the banking sector in supporting a country's economy is crucial, particularly in facilitating the implementation of national development aimed at fostering economic growth and stability to improve the standard of living of the society. Therefore, this study aims to examine whether financial inclusion has an impact on the stability of Islamic banking in Indonesia, using the Generalized Least Squares (GLS) method. To obtain a clear and measurable understanding, this research employs a descriptive quantitative approach, supported by the GLS method, which addresses issues found in classical assumption testing. The analysis is conducted using Eviews 12 with panel time series data. To measure the financial stability of Islamic banking, financial inclusion is represented by MSMEs and Deposits, while stability is measured using the NPF (Non-Performing Financing) variable. The research findings are as follows: First, the independent variable MSMEs significantly affects NPF. Second, the independent variable Deposits also significantly affects NPF. Third, the F-test indicates that MSMEs and Deposits jointly influence NPF. Thus, financial inclusion has a significant impact on the stability of Islamic banking in Indonesia.

Pengaruh Financial Literacy terhadap Investment Decision

Rifandra Adwitiya — 2025-04-20

In increasingly complex information era, a good understanding of financial concepts is crucial for individuals in making the right investment decisions. The level of financial literacy possessed by investors can be one of the determining factors in investor decisions in investing. Likewise, the frequency of herding behavior and the level of overconfidence possessed by investors can also influence the quality of investment decisions chosen by investors. This study aims to examine the effect of financial literacy, herding behavior and overconfidence on investment decisions. This study used 180 respondents with a sample of people who had invested and were domiciled in Jakarta. Data processing used SmartPLS and collected data by distributing questionnaires via Google Form. The results obtained in this study are Overconfidence bias has a negative effect on Investment Decisions, Loss aversion and risk aversion have a positive effect on Investment Decision making. Loss aversion and Risk Aversion in this study do not affect investment decisions. Financial literacy is needed to improve individuals' ability to invest effectively, as well as provide recommendations for educational institutions and the government to improve financial literacy programs in the community.