Jurnal Akuntansi

- Pengaruh Rasio Ekonomis dan Efisiensi Pada Efektivitas Kinerja Keuangan Kota Bandung Periode 2011–2024

Gianina Almeira, Cahya Kurniawati, Intan Kamiela, Mercy Ratuarat — Fri, 20 Jun 2025 00:00:00 +0700

This research aims to analyze the extent to which the economic ratio and budget efficiency ratio impact the effectiveness of the Bandung City Government’s performance during the period from 2011 to 2024. The primary focus of this study is to quantify the influence of these two ratios on the government’s capability to manage the budget effectively. Employing a quantitative methodology, multiple linear regression analysis was conducted on secondary data sourced from budget realization reports spanning 2011 to 2024. The results reveal that the economic ratio exerts a statistically significant negative effect on effectiveness, whereas the efficiency ratio does not demonstrate a significant impact. Collectively, both variables significantly influence performance effectiveness, although their combined contribution accounts for only 37.4 percent of the variation in effectiveness. These findings suggest that efficient budget management does not significantly affect the effectiveness of financial reporting, while a higher economic ratio negatively correlates with overall effectiveness. This study is novel in that it directly investigates the influence of economic and efficiency ratios on financial effectiveness in local government reporting, a topic rarely explored in previous research.

EVALUASI FAKTOR-FAKTOR YANG BERKONTRIBUSI DALAM PERENCANAAN KEUANGAN MAHASISWA STIE SURAKARTA

Era Trianita Saputra, Astuning Saharsini, Dewi Ika Octavia, Ari Susanti — Mon, 30 Jun 2025 00:00:00 +0700

Financial literacy plays a very important role in personal financial planning, especially in the context of the digital era which is full of increasingly complex financial products and services. An individual's understanding of basic financial concepts, such as managing income, expenses, savings, investments, and debt, is the main key to making smart financial decisions. This study was conducted on accounting students at the Surakarta College of Economics. This study is a study with a quantitative approach. The population in this study were active accounting students at STIE Surakarta who were registered with PDDikti in 2024, totaling 495 students. The sampling technique in this study used a purposive sampling technique. The sample of this study was 59 respondents. The results of the study showed that financial literacy and social environment had an effect on financial planning. In addition, investment motivation did not affect financial planning

PERAN KECERDASAN BUATAN DALAM AUDIT KEUANGAN PUBLIK UNTUK MENINGKATKAN TRANSPARANSI

Putry H Nadeak — Mon, 30 Jun 2025 00:00:00 +0700

Tujuan utama dari penelitian ini adalah untuk mengeksplorasi peran Kecerdasan Buatan (AI) dalam meningkatkan transparansi dalam audit keuangan publik. Penelitian ini menggunakan metode tinjauan pustaka kualitatif dengan menganalisis jurnal akademik, laporan kelembagaan, dan kerangka peraturan yang relevan tentang AI dan audit publik. Analisis data mengikuti model interaktif oleh Miles dan Huberman, yang melibatkan reduksi data, penyajian, dan penarikan kesimpulan. Penelitian ini menemukan bahwa AI secara signifikan mengubah proses audit tradisional dengan memungkinkan analisis data populasi penuh secara real-time, meningkatkan akurasi dan efisiensi pengawasan keuangan. Penelitian ini juga mengungkapkan bahwa AI memperkuat transparansi dan akuntabilitas dengan menghasilkan laporan audit yang tidak bias dan memungkinkan akses publik yang lebih luas ke data fiskal. Selain itu, analisis prediktif melalui AI mendukung deteksi risiko dini, memberdayakan pemerintah untuk bertindak secara preventif terhadap potensi penyimpangan. Secara teoritis, temuan ini mendukung integrasi teknologi digital dalam kerangka tata kelola yang baik, sementara secara praktis menawarkan model yang dapat diskalakan untuk audit berbasis AI di negara-negara berkembang. Namun, implementasi yang berhasil memerlukan infrastruktur digital yang kuat, sumber daya manusia yang terampil, dan peraturan etika yang adaptif. Kebaruan penelitian ini terletak pada fokus spesifiknya pada hasil transparansi implementasi AI dalam audit sektor publik, khususnya dalam konteks negara-negara berkembang.

STUDI LITERATUR: DETERMINAN KECURANGAN LAPORAN KEUANGAN

Widya Arum Setyowati, Chesylia Ayu Risma, Trinandari Prasetya Nugrahanti — Mon, 30 Jun 2025 00:00:00 +0700

This study aims to analyze the determinants of financial statement fraud from the perspective of Agency Theory and Fraud Theory, including Fraud Hexagon Theory, Fraud Pentagon Theory, and Fraud Star Theory. The literature review method was employed using the Systematic Literature Review (SLR) method. Secondary data were collected from 18 scholarly articles published on Google Scholar between 2020 and 2025. The findings of this study indicate that factors such as pressure, opportunity, rationalization, capability or competence, ego or arrogance, collusion, and lack of integrity are factors that influence the occurrence of financial statement fraud.

MARKET REACTION ON PT GARUDA INDONESIA DEBT RESTRUCTURING ANNOUNCEMENTS

Fitri Ella Fauziah, murharsito murharsito — Mon, 30 Jun 2025 00:00:00 +0700

Corporate debt restructuring is a meaningful mechanism for firms in supervising their financial challenges. This study examines the market reaction to debt restructuring announcements by PT Garuda Indonesia, a prominent Indonesian airline facing financial distress. The research employs an event study methodology, analyzing stock price movements 7 days before and after key restructuring announcements. Data was collected from the Indonesia Stock Exchange (IDX). The method employed in this study was the Shapiro-Wilk to test the normality and paired sample t-test to test the hypothesis. The results show a significant difference in stock prices for the announcements on December 30, 2020 and December 29, 2023. These results provide implications that the market can provide a positive response or provide appreciation for corporate debt restructuring events as in the case of PT Garuda Indonesia. This study provides an understanding of market efficiency and the impact of corporate financial strategies related to debt issues that are still rarely found in the literature.

PERAN GALERI UKM BANYUMAS RAYA DALAM MEMPERLUAS JARINGAN PEMASARAN BAGI UMKM LOKAL

Dea Mutiara Putri, Nandita Marâ€™atus Syifa, Dijan Rahajuni, Oki Anggraeni — Mon, 30 Jun 2025 00:00:00 +0700

Tujuan penelitian ini untuk mengetahui bagaimana Peran Galeri UKM Banyumas Raya dalam Memperluas Jaringan Pemasaran bagi UMKM Lokal. Jenis penelitian ini menggunakan metode deskriptif dengan analisis kualitatif berdasarkan fakta lapangan. Sumber data berasal dari data primer dan sekunder dengan informan pengelola galeri UKM Banyumas Raya. Berdasarkan hasil penelitian, menunjukkan bahwa galeri ukm banyumas raya mempunyai peran dalam memperluas jaringan pemasaran bagi umkm lokal dengan melakukan promosi dan pemasaran online diantaranya menggunakan Instagram, Tiktok, Facebook, Website dan E-Commerce, sedangkan pemasaran offline dengan mengikuti acara pameran, acara yang diselerenggarakan oleh pemerintah daerah Banyumas ataupun dinas terkait, seperti Bank Indonesia, Kementerian Perdagangan, dan Koperasi. Selain itu, bekerjasama dengan hotel dan rumah makan untuk mendisplay produk UMKM di loby hotel atau rumah makan tersebut. Sehingga terdapat peningkatan penjualan dan memperluas jaringan pemasaran. Tantangan yang dihadapi oleh Galeri UKM Banyumas diantaranya kualitas sumber daya manusia, pemanfaatan sosial media, dan kebijakan efisiensi anggaran.

NILAI PERUSAHAAN: KEPUTUSAN PENDANAAN DAN MANAJEMEN ASET

Teguh Erawati, Dwi Astuti Sumaningsih — Mon, 30 Jun 2025 00:00:00 +0700

This research aims to analyze the influence of Asset Management, Profitability, Dividend Policy and Funding Policy on Company Value. The sample used was manufacturing sector companies listed on the Indonesia Stock Exchange from 2018 to 2021. Using the purposive sampling method, 34 companies were obtained. This research uses multiple linear regression analysis. This research was also carried out with the aim of being a reference for investors in making decisions. The research results show that profitability has a positive effect on company value, funding policy has a negative effect on company value, asset management and dividend policy have no effect on company value.

Pengelolaan Keuangan Mahasiswa Penerima Beasiswa KIP-Kuliah: Perspektif Mahasiswa FEB Universitas Mataram

Dhea Mayzulianda Putri, Isnawati Isnawati — Mon, 30 Jun 2025 00:00:00 +0700

This study aims to analyze the financial management of students who have received the Indonesia Smart College Card (KIP Kuliah) scholarship at the Faculty of Economics and Business, University of Mataram. The methodology that researcher use is a descriptive qualitative study, with data collected through in-depth interviews and observations of 100 students, both scholarship recipients and non-recipients. The results of this interview indicate that the phenomenon of a consumptive lifestyle among KIP Kuliah scholarship recipients affects their financial management, as many tend to allocate funds in ways that do not align with their academic needs. Additionally, delays in fund disbursement exacerbate students' financial planning difficulties, prompting them to seek additional income and potentially divert funds from their intended educational purposes. A literature review supports these findings, stating that a lack of financial education and weak behavioral control worsen the situation, making it difficult for students to distinguish between needs and wants. This study presents novelty by identifying inefficient financial management patterns and providing recommendations for improving the KIP Kuliah scholarship program.