Expensive: Jurnal Akuntansi dan Keuangan

Analisis Pembiayaan Modal Usaha, Manajemen Keuangan, dan Pendampingan Usaha pada Pengembangan Usaha Nasabah Bank BTPN Syariah

2026-02-14T17:25:03+07:00

This study aims to analyze the role of working capital financing, financial management, and business assistance in the business development of BTPN Syariah Bank customers in Way Jepara, East Lampung. This research employed a qualitative descriptive method. The population consisted of 200 active customers, and a sample of 67 respondents was determined using the Slovin formula with a 10% margin of error. Data collection techniques included observation, interviews, questionnaires, and documentation. Data analysis followed the Miles and Huberman model: data reduction, data display, and conclusion drawing. The results indicate that working capital financing, financial management, and business assistance contribute positively to the business development of customers, particularly in increasing income, financial independence, and sustainable business growth.

Evaluasi Sistem Akuntansi Dana Kas Kecil dalam Meningkatkan Akuntabilitas Pengeluaran Operasional Harian

2026-02-14T17:25:36+07:00

PT ASSA Medan, applies the Imprest method in managing petty cash. However, several weaknesses remain evident, including reliance on manual recording, irregular transaction documentation, and delays in reconciliation, all of which may undermine accountability. This study aims to evaluate the petty cash accounting system of PT ASSA Medan by examining aspects of recording, documentation, and internal control, while also assessing its alignment with financial accountability principles. The research employs a qualitative descriptive approach through interviews, observations, and documentation analysis. The findings indicate that the implementation of the Imprest method is relatively effective in supporting daily operational efficiency, yet shortcomings persist in documentation consistency, timeliness of reconciliation, and segregation of duties. Although the system provides complete transaction evidence, dependence on manual recording increases the risk of errors. Based on these findings, the study recommends the digitalization of petty cash recording, reinforcement of standard operating procedures, and enhancement of monitoring mechanisms to strengthen accountability in cold chain-based distribution companies.

Analisis Harga Jual pada Pendapatan Petani Kopi

2026-02-14T17:26:13+07:00

This study is research that uses qualitative apporach with a qualitative descriptive method that aims to analyze selling prices, other factors and strategies that can increase the income of coffee farmers in Bonglai Village, Banjit District, Way Kanan Regency. The population in this study is 697 respondents. The sampling technique in this study uses the slovin formula and sets the significance level at 10% so that a sample of 87 respondents is obtained. Data analysis is carried out through several stages, namely data processing which includes data reduction, data presentation, and verification. To test the validity of the data, several methods are used, including credibility tests, dependency tests, transferability tests, and confirmability tests. The analysis tool used is the Guttman scale. The results of this study show that selling prices, and other factors such as production and climate change as well as land productivity strategies and processing technology have a great impact on the income level of coffee farmers in Bonglai Village, Banjit District, Way Kanan Regency.

Kinerja Bank Badan Usaha Milik Negara Sebelum dan Sesudah Peluncuran Danantara

2026-02-14T17:26:41+07:00

This study aims to examine the differences in performance of state-owned banks incorporated into Danantara before and after the launch of Danantara. Bank performance is measured using ROA and ROE. This study uses a quantitative approach with the mean difference test method and is processed using Ms Excel. The data in this study consists of three banks incorporated into Danantara: Bank Mandiri, Bank BRI, and Bank BNI. The results show that the performance of state-owned banks after the launch of Danantara is better compared to the previous period. It can be concluded that the results of this study support the stakeholder theory.

Analisis Harga Saham Menggunakan Metode Value Investing

2026-02-14T17:55:23+07:00

This study analyzes the stock prices of the primary consumer goods industry sector on the Indonesia Stock Exchange for the 2021-2024 period to identify undervalued stocks and recommend investment decisions. Using the value investing ratio analysis method, this study shows that INDF shares are undervalued with a margin of safety of 47.55% and are suitable for purchase because the share price is below intrinsic value. Financial ratios show INDF meets Graham Screener criteria with stables EPS, reasonable PER, high BVPS, low PBV and controlled DER. Meanwhile, ICBP, CPIN and MYOR stocks are classified as overvalued and need futher consideration before buying, it is advisable to sell as there is a possibility that the share price will decline.

Pengaruh Audit Commite, Kualitas Audit, dan Whistleblowing System terhadap Tindakan Pencegahan Fraud

2026-02-14T18:30:57+07:00

This research aims to determine the influence of the Audit Committee, audit quality, and whistleblowing system on fraud prevention measures in transportation and logistics companies listed on the Indonesia Stock Exchange. This research method uses a quantitative approach, with the population being transportation and logistics companies listed on the Indonesia Stock Exchange, specifically 37 companies, and a sample of 14 companies × 3 periods. The data analysis technique uses descriptive statistical analysis and multiple regression analysis techniques as the main methods. The analysis process involves classical assumption tests and hypothesis tests. Data were processed using SPSS version 26. The results of this study show that the Audit Committee significantly affects Fraud Prevention, Audit Quality significantly affects Fraud Prevention, the Whistleblowing System significantly affects Fraud Prevention, and the Audit Committee, Audit Quality, and Whistleblowing System simultaneously significantly affect Fraud Prevention.

Analisis Akuntabilitas dalam Distribusi Bantuan Sosial untuk Program Keluarga Harapan (PKH)

2026-02-14T18:54:45+07:00

This study aims to analyze administrative accountability in the implementation of the Family Hope Program in Sirnamekar Village, particularly in updating beneficiary data. The study used a descriptive qualitative approach with purposive sampling and snowball sampling techniques. Data were collected through interviews, observation, documentation, and triangulation, with an emphasis on interpreting the findings. The results indicate that program implementation has followed official guidelines and is supported by external parties. However, the data updating process remains slow and limited regional authority in changing data in the Integrated Social Welfare Data has resulted in inaccurate targeting, resulting in some recipients who no longer meet the criteria but continue to receive assistance. Strengthening coordination and improving data updating mechanisms are needed to optimize program accountability.

Tunneling Incentive, Debt Covenant, dan Nilai Tukar terhadap Transfer Pricing: Moderasi Ukuran Perusahaan

2026-02-16T21:17:19+07:00

The purpose of this research is to analyze the influence of tunneling incentive, debt covenant, and exchange rate on transfer pricing moderated by company size. This research uses a sample of mining companies listed on the Indonesia Stock Exchange during the years 2021-2023. The number of mining companies that were sampled is 11 companies over 3 (three) years, with a total research sample of 33 financial statements. The method used is purposive sampling. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the assistance of Partical Least Square (SmartPLS) version 4.0 software. This study shows that tunneling incentive and debt covenant significantly affect the company's decision to engage in transfer pricing, while exchange rate does not affect transfer pricing. Then, the size of the company is able to moderate the tunneling incentive towards transfer pricing. However, the size of the company is unable to moderate the debt covenant and also the exchange rate in the company's decision to engage in transfer pricing.

Analisis Kinerja Keuangan dengan Pendekatan FVA (Financial Value Added)

2026-02-16T22:04:12+07:00

institutions listed on the Indonesia Stock Exchange based on liquidity, solvency, profitability, and Financial Value Added (FVA). This study uses purposive sampling with specific criteria, resulting in four Sharia banks selected as samples. The results show that the financial performance analysis of Sharia banks listed on the Indonesia Stock Exchange based on liquidity varies during the 2021–2024 period. Based on solvency, the financial performance of the four sampled Sharia banks is categorized as very healthy. Profitability analysis shows varied results. Meanwhile, based on FVA, Bank Syariah Indonesia and Bank BTPN Syariah show positive FVA values throughout the study period, indicating good financial performance. Conversely, Bank Panin Dubai Syariah in 2021 and Bank Aladin Syariah Tbk in 2022 and 2023 exhibit negative FVA values, indicating poor financial performance.

Determinasi Ketepatan Waktu Pelaporan Keuangan: Pengaruh Kinerja, Kepemilikan Institusional, dan Pergantian Auditor dengan Moderasi Komite Audit

2026-02-17T18:01:44+07:00

This study aims to provide empirical evidence regarding the effect of financial performance, institusional ownership and auditor turnover on the timeliness of financial reporting with the audit committee as a moderating variable. The sample determination used the purposive sampling method so that 192 samples of audited financial reports pf property and real estate companies were obtained. The data testing method in this study was logistic regression analysis with the SPSS 22 application. The results of this study indicate that financial performance proxied through ROA has a significant effect on the timeliness of financial reporting. While institusional ownership and auditor turnover do not affect the timeliness of financial reporting. The audit committee as a moderator is unable to moderate the influence between financial performance variables, institusional ownership and auditor turnover on the timeliness of financial reporting.

Analisis Sistem Pengendalian Intern untuk Mendukung Akuntabilitas Keuangan, Tata Kelola dan Teknologi Pemerintahan Daerah

2026-02-17T18:02:04+07:00

This study aims to analyze the implementation of the Integrated Government Internal Control System (SPIP-T) in supporting financial accountability, governance, and the use of information technology within the Inspectorate of Metro City. The research was conducted qualitatively using a descriptive method through interviews, documentation, and direct observation. The results show that SPIP-T has contributed to improving the effectiveness of supervision, work process efficiency, and financial reporting. However, several weaknesses were identified, such as budget planning that is not risk-based, misaligned budget allocations for supervision, and human resources whose competencies do not meet the required standards.SPIP-T was also found to be suboptimal in supporting the use of information technology. The study recommends strengthening human resource competencies, utilizing digital technology, and integrating risk-based supervision systems.

Pengaruh Pemahaman Sistem Akuntansi, Kompetensi Sumber Daya Manusia, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa

2026-02-18T21:52:46+07:00

This study aims to analyze the influence of Accounting System Understanding, Human Resource Competence, and Community Participation on the Accountability of Village Fund Management in Sragi Subdistrict, South Lampung Regency. The research employs a quantitative approach using primary data. Data were collected through questionnaires distributed to 80 respondents, who are village officials in the region. The sampling technique used was saturated sampling, in which the entire population was used as the sample. Data analysis was conducted using SPSS. The results of the study show that Accounting System Understanding does not have a significant effect on the Accountability of Village Fund Management, while Human Resource Competence and Community Participation both have significant effects. Furthermore, simultaneously, Accounting System Understanding, Human Resource Competence, and Community Participation have a positive influence on the Accountability of Village Fund Management in Sragi Subdistrict, South Lampung Regency.

Analisis Pengelolaan, Pengawasan dan Retribusi Parkir dalam Meningkatkan PAD

2026-02-18T21:53:08+07:00

This research aims to analyze parking fees in increasing the Local Revenue (PAD) of Metro City, as well as to identify the obstacles in its management. This research uses a qualitative method with a descriptive approach. The Metro City Government manages 53 roadside parking points and 101 special parking points. However, the management of parking fees is not yet optimal due to obstacles such as discrepancies in the names of parking attendants and the low public awareness of paying these fees. The efforts made by the government to optimize parking fee revenue include strengthening collection regulations, but supervision remains limited. Parking fees make a significant contribution to the PAD of Metro City, but there is a need for improvement in the aspects of supervision and law enforcement so that the revenue potential can be maximized. Therefore, it is important for the local government to improve the parking fee management system and raise public awareness regarding the obligation to pay these fees