JURNAL AKUNTANSI DAN KEUANGAN

PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN DANA DESA DI DESA MEKAR JAYA KECAMATAN KAMPAR KIRI KABUPATEN KAMPAR

2025-08-04T03:15:49+00:00

Village funds are one of the government's efforts to realize equitable development between central and regional areas. One form of accountability in the management of village funds by the village government is through the implementation of transparency and accountability in budget utilization. This study aims to analyze the influence of transparency and accountability on the management of village funds in Mekar Jaya Village, Kampar Kiri District, Kampar Regency. In the context of village governance, transparency and accountability are key principles in achieving good governance. In recent years, the allocation of village funds has continued to increase, thus requiring their management to be carried out openly and responsibly. This research employs a quantitative approach by distributing questionnaires to village officials, community leaders, and local residents in Mekar Jaya Village. Data analysis was conducted using statistical tools to determine the effect of each variable. The results showed that partially, transparency does not have a positive effect on the management of village funds, while accountability has a positive effect. Simultaneously, transparency and accountability do not have a significant positive effect on the management of village funds.

IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM SEBAGAI UPAYA MENDORONG KEPATUHAN WAJIB PAJAK UMKM

2025-08-04T03:15:38+00:00

This study aims to analyze the implementation of the coretax application in improving tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using a qualitative approach, this study evaluates the effectiveness of the coretax application through in-depth interviews with users and secondary data analysis. The results show that coretax is able to simplify the tax reporting process for MSMEs through automation features, data integration, and comprehensive user guides. The application has a positive impact on increasing taxpayer compliance by reducing reporting errors and speeding up the filing process. However, this study also found several obstacles, such as low digital literacy among users and the need for additional training. Based on these findings, several strategic recommendations are provided to enhance the adoption and effectiveness of the coretax application in the future

PENGARUH JUMLAH PENDUDUK, DANA BAGI HASIL, DAN TOTAL BELANJA DAERAH TERHADAP INDEKS KESULITAN SOSIAL DI KOTA PEKANBARU

2025-08-04T03:15:32+00:00

This study aims to analyze the effect of population, Revenue Sharing Fund (DBH), and total regional expenditure on the Social Difficulty Index (IKS) in Pekanbaru City during 2015–2023. Using an explanatory quantitative approach and multiple linear regression, the results show that partially, the population and total regional expenditure have a significant negative effect on the IKS, while DBH has a negative but insignificant effect. Simultaneously, these three variables explain 91% of the variation in IKS. These findings confirm that effective regional expenditure expansion and population growth accompanied by strong economic growth can reduce social difficulties, whereas optimization of DBH utilization still requires improvement.

TRANSFORMASI INDUSTRI 4.0 SEBAGAI VARIABEL MEDIATOR: ANALISIS DAMPAK KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN

2025-08-04T03:15:59+00:00

This research examines the mediating effect of Industry 4.0 adoption on the relationship between independent commissioners, institutional ownership, and corporate performance, as measured by Earnings per Share (EPS), in manufacturing firms listed on the Indonesia Stock Exchange from 2016 to 2023. In the context of rapid digital transformation, companies are increasingly required to integrate sophisticated technologies, including automation and data analytics, into their operations. Independent commissioners are expected to enhance oversight and ensure that technological initiatives comply with regulatory and ethical frameworks, while institutional investors can reinforce managerial discipline and support long-term innovation. The study incorporates firm size (logarithm of assets) and leverage ratios (DAR and DER) as control variables to assess their impact comprehensively. Employing multiple regression analysis, the findings provide empirical evidence that both independent commissioners and institutional shareholders influence corporate performance not only directly but also indirectly through digital transformation. The results highlight the strategic importance of governance structures and technology adoption for achieving sustainable financial performance in the Industry 4.0 era.

GCG SEBAGAI VARIABEL MODERASI: CSR, IOS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

2025-08-06T02:02:06+00:00

This study aims to determine Good Company Governance (GCG) as a moderation variable: Corporate Social Responsibility (CSR), Investment Opportunities Set (IOS) and Capital Structure against the value of state - owned companies listed on the IDX in 2018-2022. Data analysis techniques using Partial Least Square (PLS) method. This study used causality research design. The results of the measurement and disclosure of CSR, capital structure and GCG do not affect the value of the company. However, IOS has a positive impact on the value of the company. GCG can moderate the relationship between CSR and capital structure on the value of the company. Unlike GCG, which cannot moderate the interaction between IOS and company values.

ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DITINJAU DARI RASIO KEUANGAN KOTA PEKANBARU

2025-08-04T03:15:13+00:00

Local Own-Source Revenue (PAD) is one of the main sources of funding for regional expenditures. The decline in PAD and government performance significantly impacts the financial performance of the Pekanbaru City Government. This study aims to examine the financial performance of the Pekanbaru City Government as assessed by fiscal decentralization ratio, regional independence, efficiency, effectiveness, and harmony ratios. The financial ratios used in this study include the fiscal decentralization ratio, regional dependency ratio, efficiency ratio, effectiveness ratio, and harmony ratio. The data utilized in this research comprise primary data obtained through interviews and secondary data in the form of the financial statements of the Pekanbaru City Government. The study employs the interactive data analysis method by Miles & Huberman. The results indicate that the financial performance of the Pekanbaru City Government, as measured by the fiscal decentralization ratio, tends to be fairly good, while efficiency is classified as highly efficient. However, the effectiveness ratio indicates ineffective financial performance, and the calculation of the independence ratio shows that Pekanbaru's level of dependency is relatively low or consultative. Furthermore, operational expenditures dominate over capital expenditures, which hinders the provision of infrastructure and facilities that support the improvement of public welfare and services in Pekanbaru City.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERKARIR DI SEKTOR KEUANGAN SYARI’AH

2025-08-04T03:15:08+00:00

The Islamic finance sector in Indonesia has continued to grow and has demonstrated significant development in recent years. This growth has created numerous opportunities within society, one of which is career opportunities. This study aims to identify the factors that influence students’ interest in pursuing a career in the Islamic finance sector using a quantitative approach. The method employed in this research is a survey conducted through an online questionnaire distributed via Google Forms. The sample consists of sixth- and eighth-semester students majoring in Islamic Economics and Islamic Banking in the cities of Duri and Tembilahan. The results indicate that understanding of Islamic finance, religiosity, career perception, and financial expectations have both partial and simultaneous effects on students' interest in pursuing a career in the Islamic finance sector. This study contributes to the theoretical discourse on career interest in the Islamic finance sector by integrating key influencing factors such as knowledge of Islamic finance, religiosity, perception, and financial expectations.

PENGARUH INTELLECTUAL CAPITAL, SUSTAINABILITY REPORT, DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

2025-08-04T03:14:59+00:00

The study aims to determine the effect of Intellectual Capital, Sustainability Report, and Profit Quality on Firm Value with GCG as a moderator in Manufacturing Companies listed on the IDX 2020-2022. The population of this study is Manufacturing Companies listed on the IDX. The sample selection uses purposive sampling. Data analysis methods include Multiple Linear Regression and Moderate Regression Analysis (MRA) using SPSS 26. Partial test results indicate that intellectual capital influences Firm Value, Sustainability Report does not influence Firm Value, and Profit Quality does not influence Firm Value. The MRA test shows that GCG strengthens the influence of intellectual capital on Firm Value, GCG weakens the influence of Sustainability Report on Firm Value, and GCG weakens the influence of Profit Quality on Firm Value.