Jurnal Akuntansi Kompetif

DAMPAK KEBIJAKAN OJK NOMOR 4 TAHUN 2023 TERHADAP PENGUATAN KEUANGAN SYARIAH NASIONAL

2026-01-22T08:51:49+07:00

This study aims to examine the impact of the implementation of Financial Services Authority Regulation (POJK) No. 4 of 2023, which amends the provisions on Collective Investment Contracts (CIC), on strengthening the national Islamic finance industry. This research employs a descriptive qualitative approach based on literature review and documentary analysis of regulatory texts and official reports issued by the Financial Services Authority (OJK). The findings indicate that POJK No. 4 of 2023 positively contributes to improving the governance framework of CIC-based investment products through the enhancement of registration procedures, reporting mechanisms, and disclosure requirements. This regulatory strengthening increases the effectiveness of Sharia compliance supervision, promotes transparency in the Islamic capital market, and enhances investor protection. Indirectly, the policy fosters greater confidence among market participants and investors in Islamic financial products, thereby reinforcing the role of the Islamic capital market within the national financial ecosystem. However, the full potential of the regulation remains constrained by challenges such as limited public literacy on Islamic finance, relatively high compliance costs for industry players, and the need for stronger inter-institutional coordination. Therefore, comprehensive supporting policies are essential to sustain the long-term development of the Islamic finance sector

ANALISIS AKUNTANSI MODAL BANK: MODAL INTI DAN MODAL PELENGKAP DALAM STRUKTUR PERBANKAN MODERN

2026-01-10T22:20:54+07:00

This study aims to analyze the concept of bank capital accounting with a focus on two main components of capitalization, namely core capital (first tier capital) and supplementary capital (second tier capital). A bank’s capital structure serves as a fundamental foundation for maintaining stability, resilience, and the bank’s ability to withstand various financial risks. This research employs a descriptive qualitative approach through a literature study of academic sources, banking regulations, and international standards such as those issued by the Basel Committee. The findings indicate that core capital is the highest-quality component of capital, characterized by its permanence and strong capacity to absorb losses directly. This component consists of share capital, share premium, and retained earnings, all of which play a significant role in maintaining the bank’s financial soundness and meeting capital adequacy requirements. Meanwhile, supplementary capital functions to strengthen the bank’s overall capitalization capacity through instruments such as revaluation reserves, subordinated debt, and hybrid instruments. Although its quality is lower compared to core capital, supplementary capital remains crucial in supporting the bank’s financial flexibility and ensuring compliance with regulatory requirements. This study concludes that an optimal balance between core capital and supplementary capital is an essential capitalization strategy to ensure the bank’s operational sustainability, enhance resilience to risks, and strengthen public confidence in the banking system.

NILAI PERUSAHAAN: KINERJA ESG, LIKUIDITAS, DAN LEVERAGE PADA PERUSAHAAN IDX ESG LEADERS

2026-01-07T16:34:10+07:00

Penelitian ini penting karena nilai perusahaan mencerminkan persepsi pasar terhadap kinerja dan prospek perusahaan. Kinerja ESG, likuiditas, dan leverage diteliti karena ketiganya merupakan faktor-faktor keuangan dan keberlanjutan yang dapat memengaruhi risiko, kepercayaan investor, serta valuasi pasar perusahaan, terutama bagi perusahaan yang terdaftar dalam indeks IDX ESG Leaders. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja Environmental, Social, and Governance (ESG), likuiditas, dan leverage terhadap nilai perusahaan pada perusahaan yang terdaftar dalam Indeks IDX ESG Leader periode 2020–2024. Nilai perusahaan diukur menggunakan rasio Tobin’s Q sebagai indikator penilaian pasar terhadap kinerja dan prospek perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan publikasi resmi Bursa Efek Indonesia. Sampel penelitian ditentukan menggunakan metode total sampling dan dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa kinerja ESG yang diukur menggunakan ESG Risk berpengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa peningkatan risiko ESG yang tidak dikelola secara optimal dapat menurunkan nilai perusahaan. Likuiditas tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa pengelolaan risiko ESG yang efektif serta penggunaan leverage secara optimal berperan penting dalam meningkatkan nilai perusahaan, khususnya pada perusahaan yang berorientasi pada prinsip keberlanjutan.

DAMPAK PELANGGARAN BATAS MAKSIMUM PEMBERIAN KREDIT TERHADAP NASABAH PENYIMPAN DANA

2026-01-05T20:38:43+07:00

The "Impact of Violating the Maximum Credit Limit on Depositors" discusses the important role of banks as financial intermediaries that collect and distribute public funds. Banks are required to apply the principle of prudence to maintain their health and stability, especially in providing credit based on the trust that debtors can repay loans as agreed. Providing credit that exceeds the maximum credit limit (BMPK) risks causing bad debts, damaging customer trust, and reducing bank health. This study uses a literature study to analyze the regulation of the BMPK as a supervisory instrument so that bank funds are not concentrated in certain groups and the impact of violations on depositors. Violations of the BMPK can result in sanctions for banks and the risk of loss for customers. Therefore, it is important to enforce the BMPK strictly to protect customers while maintaining the stability of the national banking system. This study shows the need for strict supervision and accountability of banking institutions in providing credit.

Keywords: Maximum Credit Limit (BMPK), Bank Health, Sanctions,Customer Protection, Bank Supervision

AKUNTANSI FORENSIK SEBAGAI GARDA TERDEPAN ANTI FRAUD

2026-01-06T16:47:23+07:00

The rapid advancement of information technology has given rise to increasingly complex forms of digital-based financial fraud (cyber fraud) that are difficult to detect through conventional audit approaches. This condition necessitates a more adaptive role of forensic accounting as an anti-fraud safeguard within modern business and organizational environments. This study aims to analyze the role and objectives of forensic accounting in detecting and preventing cyber fraud, as well as to examine the importance of strengthening forensic accounting competencies in addressing digital fraud challenges. The research employs a literature review method using a systematic synthesis approach of reputable national and international journal articles relevant to forensic accounting and cyber fraud. The findings indicate that forensic accounting plays a strategic role not only in post-fraud investigations but also in early detection and prevention of technology-based fraud. The effectiveness of this role is strongly influenced by the mastery of forensic accounting competencies, including accounting expertise, auditing skills, data analytics, and digital forensic capabilities. The results underscore that strengthening forensic accounting competencies is a key factor in enhancing organizational capacity to mitigate cyber fraud risks. This study is expected to contribute theoretically to the development of forensic accounting literature and provide practical implications for organizations and educational institutions in responding to the challenges of digital fraud.

REPUTASI DAN PROFESIONALISME AUDITOR SEBAGAI DETERMINAN KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di wilayah Kota Makassar)

2025-12-28T22:38:12+07:00

This study aims to determine the influence of auditor reputation and professionalism on audit quality. This study addresses the need for more empirical evidence regarding an auditor's audit quality. Agency theory serves as the basis for the model's conceptual framework. The study respondents were auditors from 35 public accounting firms in Makassar. The researcher used multiple linear regression to characterize the influence of independent variables on the dependent variable to analyze the hypotheses. The results of this study found that audit quality is influenced by an auditor's reputation and professionalism

PERAN GOOD CORPORATE GOVERNANCE DALAM HUBUNGAN ANTARA MANAJEMEN LABA DAN KECURANGAN LAPORAN KEUANGAN: STUDI KASUS PADA PT ENVY TECHNOLOGIES INDONESIA TBK

2025-12-20T12:00:07+07:00

Penelitian ini bertujuan untuk menguji dan menganalisis peran Good Corporate Governance (GCG) dalam hubungan antara Manajemen Laba dan Kecurangan Laporan Keuangan, serta mengidentifikasi faktor-faktor pendorong manipulasi dari perspektif Agency Theory dan Fraud Pentagon Theory. Dengan menggunakan desain studi kasus kualitatif komparatif, penelitian ini membedah kasus PT Envy Technologies Indonesia Tbk (ENVY) dan PT Garuda Indonesia (Persero) Tbk (GIAA), yang keduanya mengalami anomali keuangan dan kegagalan tata kelola sistemik. Kesimpulan penelitian ini menunjukkan bahwa keberadaan struktur GCG yang lengkap tidak selalu berbanding lurus dengan kemampuan perusahaan dalam mencegah praktik manajemen laba karena pelaksanaannya hanya bersifat formalitas (checkbox compliance). Kegagalan GCG ini memperkuat peluang terjadinya kecurangan. Penelitian merekomendasikan perlunya penguatan kualitas, kompetensi, dan integritas fungsi pengawasan GCG untuk mencegah manipulasi laporan keuangan di perusahaan publik.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH

2025-12-18T19:29:42+07:00

This study aims to analyze the influence of human resource competency and internal control systems on organizational performance in the Regional Apparatus Organizations (OPD) of Central Maluku Regency. This study used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 40 respondents, who were civil servants in the OPD of Central Maluku Regency. The data analysis technique used was multiple linear regression analysis with hypothesis testing using the t-test. The results showed that human resource competency did not significantly influence organizational performance, therefore the first hypothesis was rejected. This finding indicates that individual civil servant competency does not necessarily translate directly into improved organizational performance, which is suspected to be influenced by structural factors such as inefficient work processes, a suboptimal performance evaluation system, and limited work facilities. Conversely, the internal control system proved to have a positive and significant effect on organizational performance, therefore the second hypothesis was accepted. This indicates that the implementation of an effective internal control system, which encompasses the control environment, risk assessment, control activities, information and communication, and monitoring, can improve OPD performance

ANALISIS PROFITABILITAS DAN SOLVABILITAS UNTUK MENILAI KINERJA PERUSAHAAN PT XL AXIATA (EXCL) PERIODE 2022-2024

2025-12-17T08:45:28+07:00

PT Xl Axiata Tbk masih belum bisa menciptakan nilai pasar perusahaan secara maksimal,
selain itu, PT Xl Axiata Tbk belum bisa menciptakan nilai tambah pasar bagi investor dan para
kreditur.Hal itu membuat khawatir calon investor dan pemberi pinjaman. Oleh karena itu, perlu dilakukan
analisis profitabilitas dan solvabilitas PT XL Axiata Tbk selama 2022-2024. Tujuan dari penelitian ini untuk
menilai kinerja keuangan perusahaan PT XL Axiatara 2022-2024. Metode penelitian ini adalah kuantitatif
dengan objek laporan keuangan PT XL Axiata selama peride 2022-2024. Analisis yang digunakan adakah
deskristif untuk menjelaskan analisa rasio meliputi analisis profitabilita dan solvabilitas. Ditinjau dari rasio
profitabilitas, perusahaan mengalami tren peningkatan. Nilai NPM dan ROI masih berada di bawah standar
industri, menunjukkan efisiensi dan pemanfaatan aset yang belum optimal. ROE sangat tinggi, menunjukkan
pengembalian besar kepada pemilik. Sedangkan berdasarkan rasio solvabilitas, perusahaan memiliki tingkat
leverage yang sangat tinggi, sehingga menghadapi risiko solvabilitas dan risiko gagal bayar yang lebih tinggi
dibandingkan perusahaan rata-rata dalam industri

ANALISIS KESIAPAN IMPLEMENTASI IFRS S1 DAN S2 PADA INDUSTRI NIKEL DI INDONESIA: STUDI KASUS PT ANTAM Tbk

2025-12-13T09:29:16+07:00

The adoption of global standards IFRS S1 and IFRS S2 requires companies to enhance transparency by directly linking sustainability and climate risks to financial performance. This study aims to evaluate the readiness of PT ANTAM Tbk, a strategic entity in Indonesia's nickel industry, in adopting these reporting standards. This study employs a qualitative descriptive method with content analysis of the 2024 Sustainability Report. The assessment instrument utilizes a checklist comprising 29 disclosure indicators covering four pillars: Governance, Strategy, Risk Management, and Metrics and Targets. The results indicate that PT ANTAM Tbk is in the "Medium" readiness category with a total score of 45. The study identified the highest maturity in the Governance and Metrics pillars, while Strategy and Risk Management showed significant gaps. Key findings underscore insufficient financial connectivity and the limited integration of climate risk into Enterprise Risk Management (ERM). To achieve full IFRS S2 compliance, the company needs to evolve from a narrative reporting style to a strategic-financial approach.

PENGARUH KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-01-27T12:20:21+07:00

The purpose of this study is to determine the effect of managerial ownership and profitability on the integrity of financial statements in LQ 45 companies listed on the Indonesia Stock Exchange. The data used in this study is quantitative. The data source used in this study is secondary data, with the analysis method using multiple linear regression. The results of this study indicate that managerial ownership and profitability have a positive and significant effect on the integrity of financial statements, as higher managerial ownership and profitability will improve the integrity of a company's financial statements.

PENGARUH BIAYA ROYALTI YANG DIBAYARKAN KEPADA PIHAK INDUK TERHADAP LABA BERSIH PADA PT UNILEVER INDONESIA TBK

2025-12-05T14:02:15+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh biaya royalti yang dibayarkan oleh PT Unilever Indonesia Tbk kepada pihak induk (principal company) terhadap laba bersih perusahaan. Biaya royalti merupakan salah satu komponen beban usaha yang timbul dari penggunaan merek dagang, teknologi, dan sistem operasional milik perusahaan induk, sehingga berpotensi memengaruhi tingkat profitabilitas. Penelitian ini menggunakan data laporan keuangan tahunan PT Unilever Indonesia Tbk selama periode tertentu dengan pendekatan kuantitatif, melalui analisis deskriptif dan pengujian regresi linear sederhana untuk melihat hubungan antara biaya royalti dan laba bersih. Hasil penelitian menunjukkan bahwa biaya royalti memiliki pengaruh signifikan terhadap laba bersih, di mana peningkatan biaya royalti cenderung diikuti oleh penurunan laba bersih perusahaan. Temuan ini menunjukkan pentingnya pengendalian struktur biaya serta evaluasi kebijakan royalti agar perusahaan dapat mempertahankan kinerja keuangannya. Penelitian ini diharapkan dapat memberikan kontribusi bagi manajemen perusahaan dan pihak terkait dalam pengambilan keputusan strategis terkait pengelolaan biaya royalti.

KUALITAS TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH LAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN DALAM INDEKS LQ45)

2026-01-21T09:17:29+07:00

The investment paradigm shift towards non-financial aspects has rendered ESG disclosure become crucial for firm valuation. However, high reporting compliance has paradoxically triggered investor skepticism regarding greenwashing risks due to credibility gaps. This study examines the effect of ESG disclosure on firm value, employing Good Corporate Governance (GCG) as a moderating variable. This study employs a quantitative approach with cross-sectional data on companies listed in the LQ45 index of the Indonesia Stock Exchange for the 2024 period. The sample was selected using purposive sampling, resulting in a total of 45 company observations. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA) using Stata software. The results indicate that ESG disclosure has no significant effect on firm value. Similarly, GCG, proxied by the proportion of independent commissioners, does not significantly affect firm value. Furthermore, GCG is proven unable to moderate the relationship between ESG disclosure and firm value. These findings indicate investor skepticism in the Indonesian capital market regarding greenwashing risks, where ESG information is not yet perceived as credible. This suggests that market participants in Indonesia still heavily prioritize financial fundamentals over long-term sustainability incentives. Consequently, companies need to ensure that the implementation of governance and sustainability practices is substantive rather than merely a formality.

ANALISIS TABUNGAN DALAM PERBANKAN: PENGELOLAAN, PROSEDUR AKUNTANSI, DAN MEKANISME OPERASIONAL REKENING NASABAH

2025-12-03T08:42:33+07:00

This study aims to comprehensively analyze the savings management mechanism in banking, including the process of account opening, deposits, withdrawals, interest calculations, account closures, and savings gift giving. Savings are one of the most important sources of Third Party Funds (TPF) for banks because they support liquidity and operational stability. This study uses a descriptive qualitative approach through a literature review of banking literature, Financial Services Authority regulations, Bank Indonesia regulations, and supporting documents from the banking industry. The results show that savings management is a series of structured and interrelated processes, where the application of prudential banking principles, accurate accounting records, and transparency to customers are key factors in the success of this product. Savings interest calculations using the simple interest method, recording savings as a bank liability, and account closure mechanisms that comply with regulations have proven to play a crucial role in maintaining the accuracy of financial reports and transaction security. Furthermore, savings rewards were found to be an effective marketing strategy for increasing customer loyalty and interest. This study concluded that good savings management requires integration between operational, accounting, security, and business strategy aspects to maintain public trust and the sustainability of the banking system.

ANALISIS STRUKTUR MODAL DAN NILAI TAMBAH ( ECONOMIC VALUE ADDED ) SUATU STUDI PADA PT BANK MUAMALAT Tbk

2025-12-02T13:18:28+07:00

Bank Muamalat was the first Islamic bank established in Indonesia. At the time of its inception, Bank Muamalat performed very well, even becoming the largest bank in Indonesia. Following the global crisis, one of the causes of which was COVID-19, Bank Muamalat's performance declined. To improve Bank Muamalat's performance, the government planned to acquire Bank Muamalat through Bank BTN. However, the planned acquisition of Bank Muamalat by Bank BTN was not implemented because, according to news obtained by the author from kompas.com in September 2024, Bank BTN switched to Bank Victory Syariah for acquisition. As a result, Bank Muamalat had to seek new investors to obtain additional funds to improve its performance. Based on the results of a study by researchers entitled "Analysis of Bank Muamalat Performance and Financial Distress," the researchers found that Bank Muamalat's capital structure was dominated by debt. The results of the Debt to Equity Ratio (DER) calculation, which compares the debt and capital of Bank Muamalat, show that Bank Muamalat's debt is 10 times the capital, and the comparison of Bank Muamalat's debt and assets shows that Bank Muamalat's debt is 90% more than its assets. Therefore, the researcher wants to analyze the capital structure of PT Bank Muamalat and the operational added value of Bank Muamalat. The results of the study indicate that the largest composition of Bank Muamalat's debt is to third parties, namely funds in the form of savings and current accounts. Based on the added value analysis, Bank Muamalat's activities can provide added value to investors, where the results of the EVA calculation from 2018 to 2023 show a positive figure.

PERANCANGAN SISTEM INFORMASI AKUNTANSI BEBASIS APLIKASI PADA BUMDES BATULILIH DESA NYURLEMBANG

2025-12-02T12:03:45+07:00

This study aims to design an application-based accounting information system for the Bumdes Batulilih, The study used a descriptive method. The results indicate that an application-based accounting information system can be implemented in Bumdes. The use of an application-based accounting information system simplifies and accelerates bookkeeping, and the resulting financial reports are more transparent and accountable.

PENGARUH AKUNTANSI MANAJEMEN DAN FINANCIAL KNOWLEDGE TERHADAP PENGAMBILAN KEPUTUSAN MANAJEMEN PADA SEMUA BANK DI KABUPATEN KEPULAUAN ARU

2025-12-01T14:25:59+07:00

This study aims to analyze the influence of management accounting and financial knowledge on management decision-making in all banks in the Aru Islands Regency. Given the unique characteristics of the archipelago and challenges in infrastructure, human resources, and financial inclusion, the quality of managerial decision-making is a critical factor for the sustainability and performance of local banking institutions. This study uses a quantitative approach with a sample of 30 respondents from top, middle, and first-line management levels in all banks in the Aru Islands Regency. Data collection was conducted through a Likert-based questionnaire, and data analysis used multiple linear regression with the help of SPSS 26. The results showed that simultaneously, management accounting and financial knowledge significantly influence management decision-making (F = 41.633; p = 0.000; R² = 0.828). Partially, management accounting has a positive and significant effect (β = 0.749; t = 5.690; p = 0.000), as does financial knowledge (β = 0.280; t = 2.387; p = 0.025). These findings indicate that improving the quality of management accounting systems and increasing managers' financial literacy significantly increase the effectiveness of strategic and operational decision-making in banking institutions. The implications of this study provide recommendations for increasing managerial capacity and strengthening banking governance in remote areas

PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Pada Desa Di Kecamatan Malua, Kabupaten Enrekang)

2025-11-26T16:47:08+07:00

This study aims to analyze the impact of internal control systems on fraud prevention in village fund management. The approach implemented in this research is quantitative, employing simple linear regression analysis. Data were obtained through questionnaires distributed to seven villages in Malua District, Enrekang Regency. The research findings reveal that internal control has a significant impact on fraud prevention. These results indicate that implementing an effective internal control system can be a key strategy to minimize the risk of fraud while supporting more transparent and accountable village fund management. This research emphasizes the importance of strengthening internal control mechanisms to protect public resources and increase transparency in village governance.

ANALISIS PENGELOLAAN REKENING GIRO NASABAH: PENGERTIAN, FUNGSI, DAN IMPLEMENTASI AKUNTANSI GIRO DALAM OPERASIONAL PERBANKAN

2026-01-05T12:22:24+07:00

This study aims to analyze the management of customer demand deposit accounts by examining the definition, types, functions, benefits, and accounting implementation of demand deposits in banking operations. Demand deposit accounts are unique bank deposit products due to their withdrawal flexibility through checks, giro slips, and various electronic transaction channels. Using a descriptive qualitative approach, this study reviews academic literature, banking regulations, and operational practices commonly applied in the banking industry. The findings indicate that demand deposit accounts play a strategic role in supporting customer liquidity, particularly among business entities, and serve as a major source of low-cost funds for banks through the nature of demand deposits. The various functions and benefits of demand deposits highlight their importance in modern payment systems and financial transaction efficiency. Meanwhile, the implementation of demand deposit accounting ensures proper recording, measurement, and reporting of transactions in accordance with financial accounting standards, thereby enhancing transparency and accountability in banking operations. Overall, this study concludes that effective management of demand deposit accounts not only improves banking service efficiency but also contributes to operational stability and customer trust.

PENGARUH LITERASI ANGGARAN DAN MEDIA SOSIAL TERHADAP PERSEPSI MAHASISWA TENTANG TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH

2025-11-26T11:40:49+07:00

Transparency in regional financial management is an important foundation in creating accountable and trustworthy governance. This study explores how budget literacy and social media usage influence students' perceptions of transparency in regional financial management. The study used a quantitative approach with a survey method of 42 active accounting students who have taken public finance courses and have active social media accounts. Data were collected through a questionnaire compiled with a 5-point Likert Scale, then analysed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis using the SPSS application. The results showed that budget literacy significantly influenced students' perceptions of transparency in regional financial management, social media also significantly influenced students' perceptions of transparency in regional financial management, and both variables simultaneously significantly influenced students' perceptions of transparency in financial management. These findings indicate that increasing budget literacy and utilizing social media as a means of budget education can strengthen students' positive perceptions of transparency in regional financial management, thus implicating the need for more comprehensive financial literacy programs in higher education institutions.