Expensive: Jurnal Akuntansi dan Keuangan

Analisis Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagang sesuai Dengan PSAK

Endah Dwi Lestari, Jawoto Nusantoro, Ana Septiani — Mon, 12 Oct 2026 11:14:08 +0700

This study aims to examine the implementation of the method of recording and assessing merchandise inventory at the MP One Stationery Store and its compliance with PSAK No. 14. Inventory is a critical element in trading business operations, affecting efficiency and effectiveness, especially in calculating cost of goods sold and profit. A qualitative descriptive approach was used with triangulation techniques through questionnaires, interviews, observations, and documentation from managers, finance staff, and warehouse staff. The results show that the MP One Stationery Store applies the perpetual recording via ACOSYS system and FIFO valuation method in accordance with PSAK No. 14, which has a positive impact on recording accuracy and operational efficiency. The findings indicate a compliance level of 80% and operational efficiency of 90%. However, there are obstacles in the form of mismatches between system data and physical conditions due to dependence on the parent branch (CV Multi Paper), which need to be addressed through improving internal controls and staff training. This study contributes to retail inventory management literature by evaluating the effectiveness of digital systems within the framework of financial accounting standards

Analisis Faktor-Faktor yang Mempengaruhi Kinerja Perangkat Desa dalam Pengelolaan Dana Desa

Atensyah Atensyah, Fachruzzaman Fachruzzaman, Abdullah Abdullah — Wed, 30 Sep 2026 00:00:00 +0700

This primary focus of this study is to evaluate the various elements influencing the effectiveness of village apparatuses in managing Village Funds, specifically highlighting the aspects of work motivation and competence. Adopting a quantitative design, this research involved 60 village officials in Seginim District, South Bengkulu Regency, as survey respondents. Sample selection relied on the purposive sampling method, establishing prerequisites of at least one year of service and holding an administrative position. After data processing via the SPSS program using multiple linear regression techniques, the empirical findings reveal that the work competence of the apparatus exerts a positive and significant partial impact on the success of village fund management. Likewise, work motivation is proven to trigger a significant increase in performance. Simultaneously, the combination of both factors contributes to boosting the accountability and efficiency of the village apparatus. The output of this research underscores the urgency of strengthening motivation and escalating capacity to achieve transparent and efficient village financial governance in alignment with the latest regulations.

Pengembangan Strategi Transformasi Digital UMKM melalui Adopsi E-Commerce: Pendekatan SWOT

Valentina Febrianti, Jawoto Nusantoro, Elmira Febri Darmayanti — Wed, 30 Sep 2026 00:00:00 +0700

This study aims to identify the fundamental potential information of internal and external factors that determine strategies for business development. The growth of Roti Serumpun Bakery, an MSME, appears to be slow due to the lag in adopting e-commerce technology in its operations. A SWOT analysis is required to determine the strengths, weaknesses, opportunities, and threats faced by the company. The data collection techniques used in this research include observation, interviews, and documentation. Based on the analysis, the calculation of the IFAS and EFAS matrices indicates that strengths outweigh weaknesses and opportunities outweigh threats. It can be concluded that Roti Serumpun Bakery should adopt an aggressive strategy in developing e-commerce technology, given its considerable strengths and opportunities amid the increasingly competitive MSME sector.

Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan Perbankan

Andreas Dwi Septian, Victoria Ari Palma Akadiati, Kristina Estisari — Wed, 30 Sep 2026 00:00:00 +0700

This study aims to test and analyze the influence of Good Corporate Governance proxied by institutional ownership, managerial ownership, and audit committees and financial performance proxied by return on assets on the value of banking companies listed on the IDX in 2020-2024. This study uses secondary data in the form of financial statements and annual reports of banking companies using a quantitative approach. The sampling technique used purposive sampling with 63 final sample data. The results showed that the variables of institutional ownership and return on assets had a significant effect on the company's value, while managerial ownership and audit committees were not found to have a significant effect on the company's value. Tested simultaneously, institutional ownership, managerial ownership, audit committee, and return on assets affect the company's value. This research is expected to not only add to the accounting literature but also provide an empirical foundation for banking management in formulating strategies and governance as well as more effective financial performance, as well as becoming a reference for regulators and investors in assessing the sustainability and competitiveness of the banking sector in Indonesia.

Peran Ukuran Perusahaan, Kepemilikan Asing dan Kepemilikan Institusional Domestik terhadap Pengungkapan Corporate Social Responsibility

Ammar Daniar Falah, Elmira Febri Darmayanti, Nedi Hendri — Wed, 30 Sep 2026 00:00:00 +0700

This study aims to examine the impact of company size, foreign ownership, and domestic institutional ownership on CSR disclosure among telecommunication companies listed on the Indonesia Stock Exchange in 2024. This study uses secondary data obtained from 20 annual reports of telecommunication companies from 2024. The analysis technique used is multiple linear regression to assess the impact of independent factors on CSR disclosure, as assessed based on the Global Reporting Initiative (GRI) requirements. The results show that company size and foreign ownership have a significant positive influence on CSR disclosure, evidenced by positive coefficient values of 0.009 and 0.617, and both reach a significance level of p < 0.001. The data indicate that larger companies tend to be more active in CSR disclosure. Large companies with significant foreign ownership are generally more proactive in declaring CSR efforts. Conversely, domestic institutional ownership has a negative effect on CSR disclosure, evidenced by a coefficient of -0.009, a t-value of -676707.097, and a significance level of < 0.001, indicating that local institutional investors have not yet initiated strong corporate social responsibility practices.

Pengaruh Green Accounting , Corporate Social Responsibility dan Profitabilitas Terhadap Nilai Perusahaan

Asep Ridwan, Agus Kurniawan, Raizky Rienaldy Pramasha — Mon, 26 Oct 2026 21:57:24 +0700

This This study aims to analyze the effect of Green Accounting , Corporate Social Responsibility (CSR), and profitability on firm value from a sharia accounting perspective in manufacturing companies listed on the Indonesia Sharia Stock Index (ISSI) for the 2020–2024 period. The research is motivated by the decline in firm value reflected in the Price to Book Value (PBV) ratio, indicating the need to examine both financial and non-financial determinants. This study employs a quantitative approach using secondary data derived from companies’ financial statements and annual reports. The findings are expected to show that the implementation of environmental accounting, CSR practices, and profitability levels contribute to enhancing firm value. This research is also expected to provide insights for the development of sharia accounting and sustainable business practices.

Pengaruh Pajak, Insentif Tunneling, Mekanisme Bonus, Nilai Tukar, Kontrak Hutang, dan Aset Tak Berwujud Terhadap Transfer Pricing

Afika Wulandari, Yulita Zanaria, Gustin Padwa Sari — Wed, 30 Sep 2026 00:00:00 +0700

This study aims to analyze the effect of tax, tunneling incentives, bonus mechanisms, exchange rates, debt contracts, and intangible assets on transfer pricing. The object of this research is mining companies listed on the Indonesia Stock Exchange for the period 2019–2023. The data used is secondary data in the form of audited annual financial reports of companies. This research uses a quantitative approach with panel data regression analysis techniques using the EViews 13 software. The results of the study show that partially, the variables of debt contracts and intangible assets have a significant effect on transfer pricing. Meanwhile, tax, tunneling incentives, bonus mechanisms, and exchange rates do not show a significant effect. However, simultaneously, these independent variables significantly affect transfer pricing. The adjusted R-square value of 0.4806 indicates that the model is able to explain 48.06% of the variation in transfer pricing.