AKUA: Jurnal Akuntansi dan Keuangan https://journal.yp3a.org/index.php/akua <table style="height: 50px; vertical-align: middle; border-bottom: 3px solid #ffffff; background-color: #00ffff; width: 100%; border: 0px solid black; box-shadow: 1px 1px 5px 2px;" border="0" width="100%" rules="none"> <tbody> <tr> <td width="175" height="100"><img src="https://journal.yp3a.org/public/site/images/adminjurnal/cover-akua-e57bd23fe68316278c3904242ff07026.jpg" alt="" width="1000" height="1415" /></td> <td> <table class="data" border="0" width="100%"> <tbody> <tr valign="top"> <td width="30%"><strong>Journal Title</strong></td> <td>:</td> <td width="70%">Jurnal Akuntansi dan Keuangan</td> </tr> <tr valign="top"> <td width="30%"><strong>Language</strong></td> <td>:</td> <td width="70%">Indonesia</td> </tr> <tr valign="top"> <td width="30%"><strong>e-ISSN</strong></td> <td>:</td> <td width="70%"><a href="https://issn.brin.go.id/terbit/detail/20220110590932619" target="_blank" rel="noopener"><span style="color: #000000;">2809-851X</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>p-ISSN</strong></td> <td>:</td> <td width="70%"><a href="https://issn.brin.go.id/terbit/detail/20220117170997454" target="_blank" rel="noopener"><span style="color: #000000;">2810-0735</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Frequency</strong></td> <td>:</td> <td width="70%">4 issues per year (January, April, July and October)</td> </tr> <tr valign="top"> <td width="30%"><strong>Publisher </strong></td> <td>:</td> <td width="70%">Yayasan Pendidikan Penelitian Pengabdian Algero</td> </tr> <tr valign="top"> <td width="30%"><strong>DOI </strong></td> <td>:</td> <td width="70%"><a href="https://doi.org/10.54259/akua"><span style="color: #000000;">doi.org/10.54259/akua</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Citation Analysis</strong> </td> <td>:</td> <td width="70%"><a href="https://scholar.google.com/citations?user=u46zmaIAAAAJ&amp;hl=id" target="_blank" rel="noopener"><span style="color: #000000;">Google Scholar</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Editor-in-chief</strong></td> <td>:</td> <td width="70%">Romindo</td> </tr> <tr valign="top"> <td width="30%"><strong>Email</strong></td> <td>:</td> <td width="70%">jurnal.akua@gmail.com</td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <p align="justify"><strong>Jurnal Akuntansi dan Keuangan</strong> yang disingkat <strong>AKUA</strong> adalah Jurnal yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan.</p> <p align="justify"><strong>Jurnal Akuntansi dan Keuangan </strong>mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.</p> Yayasan Pendidikan Penelitian Pengabdian Algero en-US AKUA: Jurnal Akuntansi dan Keuangan 2810-0735 <p align="justify">Hak cipta pada setiap artikel adalah milik penulis.<br /><span style="font-size: 0.875rem;">Penulis mengakui bahwa AKUA (Jurnal Akuntansi dan Keuangan) sebagai publisher yang mempublikasikan pertama kali dengan lisensi </span><em style="font-size: 0.875rem;"><span id="result_box" class="" lang="id"><a href="http://creativecommons.org/licenses/by/4.0/" target="_blank" rel="license noopener">Creative Commons Attribution 4.0 International License</a>.<br /></span></em><span style="font-size: 0.875rem;">Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain, seperti: dikirim ke respository institusi penulis, publikasi kedalam buku, dan lain-lain. Dengan mengakui bahwa naskah telah terbit pertama kali pada AKUA (Jurnal Akuntansi dan Keuangan).</span></p> Apakah Pembiayaan Mudharabah dan Pembiayaan Musyarakah Memiliki Dampak yang Berbeda terhadap Risiko Kredit pada Bank Umum Syariah? https://journal.yp3a.org/index.php/akua/article/view/3456 <p><em>This study aims to analyze the differences in the impact of Mudharabah financing and Musyarakah financing on credit risk. Specifically, this study wants to test whether Mudharabah financing tends to be riskier than Musyarakah financing. In this study, data were collected using purposive sampling techniques with specific criteria. With this method, the author was able to identify 9 banking sectors that met the criteria and produced a total of 108 research data used as the basis for analysis. Data analysis was carried out using classical assumption tests, multiple linear regression, partial tests, simultaneous tests, and determination tests assisted by SPSS. The results of the partial test (T) showed that Mudharabah financing had no significant effect on NPF, while Musyarakah financing was proven to have a significant effect on NPF. Based on these findings, it can be concluded that Mudharabah financing is not riskier than Musyarakah financing. The determination test produced a value of 0.686 or 68.6%, which indicates that Mudharabah and Musyarakah financing together have an effect on NPF, while the remainder 31.4% is influenced by other factors outside this research model. The understanding of Mudharabah and Musyarakah financing is crucial in managing the performance of Islamic banks concerning Non-Performing Financing (NPF) risk. The research findings support the agency theory in the context of Islamic financing, highlighting the importance of risk management and the relationship between fund owners and fund managers.</em></p> Alifka Farisa Putri Yulfan Arif Nurohman Copyright (c) 2025 Alifka Farisa Putri, Yulfan Arif Nurohman https://creativecommons.org/licenses/by/4.0 2025-01-25 2025-01-25 4 1 1 9 10.54259/akua.v4i1.3456 Analisis Laporan Keuangan PT Garuda Indonesia Menggunakan Metode Horizontal dan Vertikal untuk Menilai Kinerja Keuangan https://journal.yp3a.org/index.php/akua/article/view/3568 <div class="page" title="Page 1"> <div class="section"> <div class="layoutArea"> <div class="column"> <p><em>This study assesses the financial performance of PT Garuda Indonesia from 2021 to 2023 through a quantitative analysis of its published financial statements during this period. The study, conducted using quantitative methods, examined all published financial statements of PT Garuda Indonesia within this timeframe. Specifically using vertical and horizontal analytic methods in analyzing the financial health of the company. By analyzing the company’s published financial statements, the study aims to provide insights into its financial health. Despite starting with a negative equity position, PT Garuda Indonesia displayed remarkable financial improvements, particularly in 2022 and 2023. The company successfully increased its net profit, streamlined asset utilization, and achieved a substantial reduction in liabilities. However, certain accounts, such as trade debt, showed fluctuations throughout the analyzed period, reflecting the challenges of navigating the dynamic aviation industry. Despite these variations, the overall trend indicates sound financial management and resilience in adapting to an ever-changing market environment. These findings highlight PT Garuda Indonesia's commitment to financial recovery and sustainable growth, demonstrating its ability to overcome adversity and strengthen its position within the competitive aviation sector.</em></p> </div> </div> </div> </div> Sharon Victoria Chendra Eugenia Laeticia Keisya Alayah Putri Dyah Cahyasari Copyright (c) 2025 Sharon Victoria Chendra, Eugenia Laeticia, Keisya Alayah Putri, Dyah Cahyasari https://creativecommons.org/licenses/by/4.0 2025-01-25 2025-01-25 4 1 10 19 10.54259/akua.v4i1.3568 Analisis Kinerja Keuangan PT Indonesia Paradise Mengunakan Rasio Likuiditas dan Rasio Profitabilitas https://journal.yp3a.org/index.php/akua/article/view/3584 <p><em>This study aims to analyze the financial performance of PT Indonesia Paradise by utilizing liquidity and profitability ratios over the 2021-2023 period. The primary issue faced by the company is the declining trend in financial ratios, which could potentially hinder the company's operational sustainability. A quantitative approach was employed in this research, with secondary data obtained from financial statements PT Indoenesia Paradise such as balance sheets and income statements, complemented by a literature review. The data were analyzed using descriptive analysis and financial ratio analysis methods using Microsoft exel. The results indicate significant declines in liquidity ratios, including the current ratio, quick ratio, and cash ratio, particularly in 2023, which fell below industry standards. Similarly, profitability ratios such as net profit margin and return on equity showed a downward trend, reflecting reduced efficiency in generating profits. These trends highlight challenges in maintaining financial stability and operational performance. The study concludes that PT Indonesia Paradise needs to improve its cash management, enhance cost control measures, and adopt more effective operational strategies. These steps are critical to reversing the downward trends, improving financial performance, and ensuring the company's long-term sustainability in a competitive industry.</em></p> Muhammad Alfin Gilang Bagus Sugiarto Nathaniel Septian Prasmono Dyah Cahayasari Copyright (c) 2025 Muhammad Alfin Gilang, Bagus Sugiarto, Nathaniel Septian Prasmono, Dyah Cahayasari https://creativecommons.org/licenses/by/4.0 2025-01-25 2025-01-25 4 1 20 28 10.54259/akua.v4i1.3584 Analisis Mengukur Kinerja Keuangan Berdasarkan Rasio Keuangan pada PT AirAsia Periode 2021-2023 https://journal.yp3a.org/index.php/akua/article/view/3641 <p><em>This study examines the financial performance of PT AirAsia Indonesia Tbk from 2021 to 2023 using a quantitative approach, focusing on liquidity, solvency, activity, and profitability ratios. The research aims to analyze the company’s financial statements to monitor its economic development over time. The findings reveal challenges in liquidity, with ratios such as Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CAR) consistently below industry standards. Solvency ratios show high debt dependency and negative equity, signaling financial instability. Conversely, activity ratios like Fixed Asset Turnover Ratio (FATR) and Inventory Turnover Ratio (ITR) demonstrate efficient asset utilization, although the Working Capital Turnover Ratio (WCTR) remains negative, indicating inefficiencies. Profitability ratios, including Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE), highlight declining trends and suboptimal performance. This research underscores the importance of financial analysis in understanding company performance and provides insights for improving financial management to ensure long-term sustainability and competitiveness. Data were obtained from secondary sources, specifically financial reports from 2021 to 2023, and analyzed systematically to ensure objective and accurate results.</em></p> Priscilla Austin Liphing Gunawan Lukas Gavrila Dyah Cahyasari Copyright (c) 2025 Priscilla Austin, Liphing Gunawan, Lukas Gavrila, Dyah Cahyasari https://creativecommons.org/licenses/by/4.0 2025-01-25 2025-01-25 4 1 29 38 10.54259/akua.v4i1.3641 Pengaruh Kompetensi Aparatur Desa dan Sistem Pengendalian Internal terhadap Niat untuk Melakukan Fraud dalam Pengelolaan Dana Desa https://journal.yp3a.org/index.php/akua/article/view/3436 <p><em>The aim of this research is to determine and analyze the influence of village apparatus competence and internal control systems on intentions to commit fraud. This research is causal (causal research). The data source in this research is primary data using a questionnaire. Secondary data is in the form of documentation from various documents related to the problem being studied. The research population was all village financial leaders in Sambas Regency, namely 193 people. As for the total population, samples were taken using the simple random sampling method with sample measurements using the Slovin formula. The selected sample was 130 respondents and the data suitable for processing was 112 respondents. Before processing, data validity tests have been carried out using validity tests, reliability tests and classical assumption tests. The analysis technique used is multiple linear regression analysis. The results of the research show that the competence of village officials and the internal control system has a positive and significant effect on the intention to commit fraud, which means that the better the competence of village officials and the internal control system, the lower the intention to commit fraud in managing village funds.</em></p> Sabirin Sabirin Copyright (c) 2025 Sabirin Sabirin https://creativecommons.org/licenses/by/4.0 2025-01-25 2025-01-25 4 1 39 48 10.54259/akua.v4i1.3436 Analisis Kinerja Keuangan Berdasarkan Analisis Rasio pada PT. Jakarta International Hotels & Development Tbk (JIHD) https://journal.yp3a.org/index.php/akua/article/view/3535 <p><em>Financial statement analysis based on ratio analysis at PT JIHD has many benefits in assessing the risk and economic health of this company. PT JIHD's financial ratios consisting of liquidity, solvency, activity, and profitability ratios are analyzed using financial ratio calculation techniques. The research method used is descriptive quantitative or studying a phenomenon based on numbers. The data used is secondary data in the form of data series obtained from library sources, a quantitative descriptive approach is used in the preparation of this publication. The financial statements of PT JIHD for the period 2020-2023 became the research sample. Based on the results of the study, the financial ratios of PT JIHD in the period 2020 - 2023 showed a poor condition because they were below the industry ratio, but showed growth in a more positive direction. The unfavorable ratio condition is a result of the co-19 pandemic that has hit the world, especially Indonesia. This means that JIHD was able to manage its capital and assets during the pandemic, so that it could survive and slowly recover from these conditions. This also shows JIHD's strong commitment and the implementation of several good policies.</em></p> Victoriano Hidayat Livia Christy Harsana Adelly Gabriella Dyah Cahayasari Copyright (c) 2025 Victoriano Hidayat, Livia Christy Harsana, Adelly Gabriella, Dyah Cahayasari https://creativecommons.org/licenses/by/4.0 2025-01-25 2025-01-25 4 1 49 58 10.54259/akua.v4i1.3535 Analisis Efisiensi dan Efektivitas Keuangan Berdasarkan Analisis Rasio pada PT Eastparc Hotel Tbk https://journal.yp3a.org/index.php/akua/article/view/3529 <p><em>Financial statements are an essential part of a company for conducting its operational activities. There are several reasons why these financial statements are important to prepare. One reason is to obtain information for assessing the performance of a company. Financial statements typically employ ratio analysis, such as Liquidity Ratios, Solvency Ratios, Activity Ratios, and Profitability Ratios. This ratio analysis provides a clearer picture of the company's financial position and its ability to meet short-term and long-term obligations. This journal contains calculations regarding the financial statements of PT Eastparc Hotel Tbk using ratio analysis from 2020 to 2023. The analysis indicates that PT Eastparc Hotel Tbk exhibits financial conditions that require improvement in several areas, particularly in terms of liquidity, which has not fully met industry standards. Other aspects also need to be addressed, as these ratios reflect the overall performance of the company and can potentially influence management and investor decisions in the long term.</em></p> Benjiro Stevano Lepar Brandon Gregorius Fandra Darren Owen Cornelius Dyah Cahyasari Copyright (c) 2025 Benjiro Stevano Lepar, Brandon Gregorius Fandra, Darren Owen Cornelius, Dyah Cahyasari https://creativecommons.org/licenses/by/4.0 2025-01-25 2025-01-25 4 1 59 68 10.54259/akua.v4i1.3529 Analisis Rasio pada Kinerja Keuangan PT. Bakrieland Development Tbk https://journal.yp3a.org/index.php/akua/article/view/3628 <p><em>This study aims to analyze the financial performance of PT Bakrieland Development Tbk. during the period 2020-2023 using the financial ratio approach. The main focus of this study is on the analysis of liquidity, solvency, profitability, and activity, by highlighting the use of cash flow statements as a tool to evaluate the company's financial condition. The results showed significant improvements in some aspects of the company's finances, such as an increase in the Quick Ratio, Net Profit Margin, and Return on Investment in recent years. However, some challenges are still found, especially in maintaining stable short-term liquidity and long-term debt management. In terms of solvency ratios, the company managed to reduce its dependence on debt, although fluctuations remained in the Debt to Equity Ratio. On the activity side, improved efficiency is reflected in the Fixed Asset Turnover and Inventory Turnover ratios, indicating better management of fixed assets and stock. This study highlights the importance of efficient cash flow management to maintain business continuity and competitiveness in the property sector. The findings provide strategic recommendations for companies to improve financial management and operational efficiency in the face of dynamic market challenges.</em></p> Lionel Justin Matthew Tristan Afrianto Marchellino Nathanael Dyah Cahyasari Copyright (c) 2025 Lionel Justin, Matthew Tristan Afrianto, Marchellino Nathanael, Dyah Cahyasari https://creativecommons.org/licenses/by/4.0 2025-01-25 2025-01-25 4 1 69 76 10.54259/akua.v4i1.3628 Analisis Laporan Keuangan Kinerja dan Pertumbuhan dalam Industri Perhotelan dengan Metode Analisis Vertikal dan Horizontal pada PT Hotel Sahid Jaya Internasional https://journal.yp3a.org/index.php/akua/article/view/3697 <p><em>This study aims to analyze the financial performance of PT Hotel Sahid Jaya International for the period 2020-2023 using vertical and horizontal analysis methods. Vertical analysis evaluates the contribution of each financial statement component to total revenue, while horizontal analysis examines year-over-year growth and performance changes. The findings reveal that, despite significant revenue growth, profitability has consistently declined due to high operational expenses and an increase in the cost of goods sold. Furthermore, the company’s assets have shown a steady decline, marked by a shift in the contribution between current and non-current assets. On the other hand, long-term liabilities have decreased, reflecting better-managed liabilities, while equity remains stable, supported by an increase in retained earnings. Overall, the study highlights critical challenges faced by the company, particularly the shrinking profit margins, underscoring the need for more efficient cost management and operational optimization. Additionally, improving asset and liability management is essential to maintain liquidity and ensure business sustainability. These insights provide valuable guidance for management in formulating strategic decisions to sustain competitiveness and improve financial performance in the hospitality industry. By implementing effective strategies, the company is expected to overcome existing challenges and strengthen its market position. This research contributes not only to understanding the financial dynamics of the company but also offers practical recommendations for long-term growth and resilience in the ever-competitive hospitality sector.</em></p> Jacklyn Gunadi Emelien Patricia Ivada Gisela Olga Kurniawan Dyah Cahyasari Copyright (c) 2025 Jacklyn Gunadi, Emelien Patricia Ivada, Gisela Olga Kurniawan, Dyah Cahyasari https://creativecommons.org/licenses/by/4.0 2025-01-25 2025-01-25 4 1 77 86 10.54259/akua.v4i1.3697