Worksheet : Jurnal Akuntansi
type: channel
description: P-ISSN : 2808-8557 E-ISSN : 2808-8573 DOI : 10.46576/wjs Editor In Chief : M. Reza Septriawan, M.SI Jurnal ini dikelola oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa, Medan. Jurnal ini Terbit pertama kali pada bulan November 2021. Jurnal Ini merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Berdasarkan Surat Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi, Direktorat Jenderal Pendidikan Tinggi Riset dan Teknologi Nomor 0173/C3/DT.05.00/2025 Perihal Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode I Tahun 2025 diinformasikan Worksheet : Jurnal Akuntansi memperoleh Akreditasi Baru Peringkat 4 mulai Volume 1 Nomor 2 Tahun 2022 sampai Volume 6 Nomor 1 Tahun 2027. Berikut lampiran surat dapat didownload Disini
publisher: UNIVERSITAS DHARMAWANGSA
language: en-US
publication name: Worksheet : Jurnal Akuntansi
issn: 2808-8557
items: Cover Jurnal
items: Daftar Isi
items: ANALISIS EFISIENSI BIAYA PRODUKSI DALAM MENINGKATKAN LABA PADA PT. ARVIS SANADA SANNI INDONESIA
items: PENGARUH KEBIJAKAN UTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN KEUANGAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023
items: ANALISIS PERBANDINGAN PENERAPAN ESG ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA: SEBUAH ANALISIS EMPIRIS
items: ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN PERTANGGUNGJAWABAN PADA PENERIMAAN ZAKAT DALAM MENGELOLA LAPORAN KEUANGAN (PADA BAZNAS KOTA MEDAN)
items: PENGARUH INFLASI, KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN SAHAM
items: PERANCANGAN APLIKASI E-LEARNING MATA KULIAH MANAJEMEN KEUANGAN PADA PROGRAM STUDI AKUNTANSI, POLITEKNIK NEGERI MEDAN
items: ANALISIS BIAYA PRODUKSI DAN BREAK EVEN POINT (TITIK IMPAS) SEBAGAI ALAT PERENCANAAN LABA PADA INDUSTRI TAHU DESA KARANG ANYAR KECAMATAN BERINGIN KABUPATEN DELI SERDANG
items: DETERMINAN WASTE MANAGEMENT DISCLOSURE PADA PERUSAHAAN INDONESIA
items: KINERJA KEUANGAN PERBANKAN DALAM PERSPEKTIF CAMEL: EVALUASI EMPIRIS TERHADAP PT BANK NATIONAL NOBU TBK
items: PENGARUH EDUKASI KEUANGAN, LITERASI KEUANGAN, FINANCIAL TECHNOLOGY TERHADAP PERILAKU DALAM MENGELOLA KEUANGAN PADA MAHASISWA AKUNTANSI DI KOTA MEDAN
items: ANALISIS PENGELOLAAN KEUANGAN DIPA DALAM MENINGKATKAN KINERJA STAF DISKUAU DI DINAS KEUANGAN ANGKATAN UDARA TAHUN 2023
items: INTEGRASI INDEKS KEMISKINAN MULTIDIMENSI DALAM SISTEM AKUNTANSI PUBLIK UNTUK MENDORONG AKUNTABILITAS SOSIAL PEMERINTAH
items: ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN DALAM MENENTUKAN PAJAK PENGHASILAN BADAN BERDASARKAN UU NO. 7 TAHUN 2021
items: NET PROFIT AND STOCK PRICE: EXPLORING THE MODERATING ROLE OF DIVIDEND PAYOUT RATIO IN IDX QUALITY 30
items: Analisis Portofolio Saham dengan Model Black Litterman-CAPM
items: PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, ASSET EFFICIENCY, DAN KEBIJAKAN DEVIDEN TERHADAP SUSTAINABLE GROWTH RATE PADA PERUSAHAAN YANG TERCATAT DALAM JAKARTA ISLAMIC INDEX (JII) PERIODE 2021-2023
items: FAKTOR-FAKTOR YANG MEMPENGARUHI EFISIENSI INVESTASI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING
items: ANALISIS KINERJA KEUANGAN DAERAH PROVINSI SULAWESI TENGAH TAHUN 2016-2023
items: PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PUBLIK DI INDONESIA
items: ANALISIS PERAN AKUNTANSI FORENSIK DALAM PENGKUNGKAPAN TINDAK PIDANA KORUPSI
items: Pengaruh VAIC terhadap Nilai Perusahaan: Studi pada Perusahaan Farmasi di Bursa Efek Indonesia
items: INFLASI DAN EFISIENSI OPERASIONAL BANK: STUDI PADA EMITEN PERBANKAN LQ45
items: ANALISIS PEMANFAATAN E-COMMERCE PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) FASHION DI KOTA MEDAN
items: Determinan Nilai Perusahaan Dengan Dimoderasi Tingkat Financial Distress Pada Perusahaan Telekomunikasi
items: Determinasi Potensi Kebangkrutan pada BPR di Jawa Tengah

Cover Jurnal
type: item
description: Cover Jurnal
creator: Cover Jurnal
rights: Copyright (c) 2025 Cover Jurnal https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
doi: 10.46576/wjs.v4i2.6670

Daftar Isi
type: item
description: Daftar Isi
creator: Daftar Isi
rights: Copyright (c) 2025 Daftar Isi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
doi: 10.46576/wjs.v4i2.6668

ANALISIS EFISIENSI BIAYA PRODUKSI DALAM MENINGKATKAN LABA PADA PT. ARVIS SANADA SANNI INDONESIA
type: item
description: This research aims to analyze the cost efficiency of production in increasing profits at PT. Arvis Sanada Sanni Indonesia. Cost efficiency is a crucial factor in determining a company’s profitability, especially in the competitive coffee export industry. This study uses a descriptive method with a qualitative approach and a case study design. Data were obtained through financial report documentation and interviews with the finance and production departments. The study analyzes data from 2019 to 2023 to examine the relationship between production costs, sales, and operating profit. The findings show that in 2023, although production volume increased, the company experienced significant losses. This was due to inefficiencies in managing production costs that were not accompanied by an increase in sales. Efficiency ratio analysis indicates a significant gap between actual costs and budgeted costs. The conclusion of this study is that suboptimal cost control negatively impacts the company’s profitability. Therefore, it is necessary for the company to implement stricter cost control strategies and optimize production resources to improve efficiency and competitiveness in the global market.
creator: Rangga Putra Muda
creator: Masta Sembiring
rights: Copyright (c) 2025 Rangga Putra Muda https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 107
ending page: 113
doi: 10.46576/wjs.v4i2.6315

PENGARUH KEBIJAKAN UTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN KEUANGAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023
type: item
description: The decline and fluctuation in the value of banking sector companies listed on the Indonesia Stock Exchange (IDX) highlight the need for effective financial management, particularly through debt policy and dividend policy. This study aims to analyze the influence of debt policy and dividend policy on the firm value of banking companies listed on the IDX during the 2019–2023 period. A quantitative approach was employed in this study, utilizing multiple linear regression analysis. The sample consisted of 11 banking companies, totaling 55 annual observations, selected through purposive sampling based on specific criteria. The independent variables in this research are debt policy, measured by the Debt to Equity Ratio (DER), and dividend policy, measured by the Dividend Payout Ratio (DPR), while firm value is measured by the Price to Book Value (PBV). The results indicate that debt policy and dividend policy each have a significant partial effect on firm value. Furthermore, both variables simultaneously have a positive and significant effect on firm value. These findings imply that banking companies need to optimize their capital structure and dividend distribution strategies to enhance investor confidence and improve firm value in the market.
creator: Pratiwi Fadillah
creator: Ilham Ramadhan Nasution
rights: Copyright (c) 2025 Pratiwi Fadillah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 114
ending page: 123
doi: 10.46576/wjs.v4i2.6351

ANALISIS PERBANDINGAN PENERAPAN ESG ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA: SEBUAH ANALISIS EMPIRIS
type: item
description: This study examines the differences in sustainability performance between Islamic and conventional banks in Indonesia using ESG (Environmental, Social, and Governance) scores as the leading indicator. The sample used was banking companies listed on the Indonesia Stock Exchange from 2022–2023, selected through purposive sampling. The analysis method used is multiple linear regression with dummy variables to differentiate between Islamic and conventional banks and Return on Assets (ROA) as a control variable. The analysis results indicate that Islamic banks have significantly lower ESG scores than conventional banks despite having higher financial performance (ROA). These findings suggest that sustainability values in Sharia principles have not been fully implemented in ESG practices. Based on Sustainability Theory and Stakeholder Theory, Islamic banks need to expand their sustainability focus beyond compliance with sharia law to include social responsibility, corporate governance, and environmental impact. This study contributes to developing ESG literature in the Islamic finance sector and provides insights for regulators and industry players in promoting more sustainable Islamic banking.
creator: Fitra Izzadieny
creator: Nor Rahma Rizka
creator: Deafatunnizwa Ulfida
creator: Annisa Tri Hidhayati
creator: Rahmi Nadiar
rights: Copyright (c) 2025 Fitra Izzadieny, Nor Rahma Rizka, Nor Rahma Rizka, Deafatunnizwa Ulfida, Deafatunnizwa Ulfida, Annisa Tri Hidhayati, Annisa Tri Hidhayati, Rahmi Nadiar, Rahmi Nadiar https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 124
ending page: 142
doi: 10.46576/wjs.v4i2.6383

ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN PERTANGGUNGJAWABAN PADA PENERIMAAN ZAKAT DALAM MENGELOLA LAPORAN KEUANGAN (PADA BAZNAS KOTA MEDAN)
type: item
description: The aim of this research is to determine accountability, transparency and responsibility for zakat receipts in managing financial reports. This research applies a descriptive qualitative approach, describing and explaining qualitatively with explanatory sentences the Accountability, Transparency and Accountability report data on Zakat Income Levels in the management of Financial Reports at BAZNAS Medan City. The subject of this research is Baznas Medan City. The objects of this research are financial reports, Medan City Baznas zakat fund management reports and the Deputy Chair of Medan City Baznas, Medan City Baznas Financial Staff. The results of this research are that Accountability for Zakat Receipts in Managing Financial Reports: optimal management of zakat funds is able to influence public trust in providing zakat funds to zakat institutions. Transparency in Zakat Receipts in Managing Financial Reports: transparent financial reports have a very important role in building muzakki's trust in BAZNAS Medan City. Financial report transparency refers to the openness and clarity of information presented in the Medan City BAZNAS financial reports. Accountability for Zakat Receipts in Managing Financial Reports: Accountability is very important in managing zakat funds. Accountability for optimal management of zakat funds can influence public trust in providing zakat funds to zakat institutions.
creator: Fifi Hayrani Siregar
creator: Ardhansyah Putra Harahap
rights: Copyright (c) 2025 Fifi Hayrani Siregar https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 143
ending page: 153
doi: 10.46576/wjs.v4i2.6415

PENGARUH INFLASI, KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN SAHAM
type: item
description: This research aims to determine and obtain empirical evidence of the effect of inflation, dividend policy and sales growth on stock returns in consumer non- cyclical companies listed on the IDX in 2019-2023 and inflation data that occurred in 2019-2023 sourced from BPS. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (IDX) and also uses inflation data based on the consumer price index sourced from the Central Bureau of Statistics. The population in this study is consumer non-cyclical companies listed on the IDX as many as 129 companies as the population, and the sample technique was taken using purposive sampling and meeting the criteria, 18 companies were sampled in 5 years of observation. The data analysis technique in this research uses panel data regression analysis in the eviews 9 software application. The results of this research simultaneously show that Inflation, Dividend Policy and Sales Growth have an effect on Stock Returns and partially show that inflation has no effect on stock returns, while dividend policy has an effect on stock returns, and also sales growth has no effect stock returns.
creator: Tati Rosyati
rights: Copyright (c) 2025 Tati Rosyati https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 154
ending page: 162
doi: 10.46576/wjs.v4i2.6428

PERANCANGAN APLIKASI E-LEARNING MATA KULIAH MANAJEMEN KEUANGAN PADA PROGRAM STUDI AKUNTANSI, POLITEKNIK NEGERI MEDAN
type: item
description: Pembelajaran daring selama pandemi Covid-19 memberikan dampak terhadap motivasi belajar mahasiswa. Penelitian ini bertujuan untuk menyelidiki penggunaan aplikasi e-learning dan dampaknya terhadap motivasi belajar mahasiswa di Program Studi Akuntansi Politeknik Negeri Medan. Hasil uji prototype menunjukkan bahwa terjadi peningkatan motivasi belajar saat mahasiswa menggunakan aplikasi e-learning mata kuliah Manajemen Keuangan. Dari hasil pengujian terhadap 33 (tiga puluh tiga) mahasiswa, terlihat bahwa sebanyak 21 (dua puluh satu) mahasiswa dapat menyelesaikan ujian yang terdiri dari 3 (tiga) soal dan dinyatakan kompeten.
creator: Rini Indahwati
creator: Dameria Naibaho
creator: Rosmaida Tambun
rights: Copyright (c) 2025 Rini Indahwati https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 163
ending page: 173
doi: 10.46576/wjs.v4i2.6555

ANALISIS BIAYA PRODUKSI DAN BREAK EVEN POINT (TITIK IMPAS) SEBAGAI ALAT PERENCANAAN LABA PADA INDUSTRI TAHU DESA KARANG ANYAR KECAMATAN BERINGIN KABUPATEN DELI SERDANG
type: item
description: This research seeks to examine Production Costs and the Break-Even Point as strategic tools for profit planning in Mrs. Paya’s tofu enterprise, located in Karang Anyar Village, Beringin Subdistrict, Deli Serdang Regency, North Sumatra. The study employs a descriptive quantitative approach. The sampling method utilized in this research is the saturated sampling technique.The results showed that annual production costs fluctuated, with total production costs of IDR 653,381,000 in 2021, IDR 717,850,000 in 2022, and IDR 654,628,000 in 2023. The break-even point for 2021 is 130,676 units, for 2022 is 143,570 units, and for 2023 is 130,926 units. The profit earned for each year is IDR 653,379,000 for 2021, IDR 717,850,000 for 2022, and IDR 654,632,000 for 2023.
creator: Indra Fauzi
creator: Toni Hidayat
creator: Budi Antoro
creator: Tina Herianty Masitah
creator: Fitria Maharani
rights: Copyright (c) 2025 Indra Fauzi, Toni Hidayat, Budi Antoro, Tina Herianty Masitah, Fitria Maharani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 174
ending page: 182
doi: 10.46576/wjs.v4i2.6566

DETERMINAN WASTE MANAGEMENT DISCLOSURE PADA PERUSAHAAN INDONESIA
type: item
description: This study aims to examine the effect of company size, profitability (ROA), proportion of female board of directors, and leverage on waste management disclosure in non-financial companies listed in Indonesia. Waste management disclosure is important to assess the extent to which companies are committed to sustainability and environmental social responsibility. This study uses secondary data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The sample used amounted to 136 companies selected by purposive sampling method. The analytical tool used in this research is multiple linear regression which is processed using STATA statistical software. The regression analysis results show that ROA and female board of directors have a positive and significant effect on waste management disclosure. Companies with higher profitability, more female directors, and those operating in industries with greater environmental impact tend to provide better disclosures related to waste management. On the other hand, size and leverage do not have a significant influence on disclosure. These findings provide important implications for companies to pay more attention to factors that can encourage transparency in waste management disclosure, as well as for regulators to consider policies that can increase sustainability disclosure, especially in sectors that are more exposed to environmental impacts.
creator: Tabah Rizki
creator: Eindye Taufiq
rights: Copyright (c) 2025 Tabah Rizki, Eindye Taufiq https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 183
ending page: 192
doi: 10.46576/wjs.v4i2.6345

KINERJA KEUANGAN PERBANKAN DALAM PERSPEKTIF CAMEL: EVALUASI EMPIRIS TERHADAP PT BANK NATIONAL NOBU TBK
type: item
description: Penelitian ini bertujuan untuk menganalisis tingkat kesehatan keuangan PT. Bank Nationalnobu Tbk selama periode 2020 hingga 2023 berdasarkan pendekatan rasio keuangan yang mencakup Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return on Assets (ROA), Net Profit Margin (NPM), dan Loan to Deposit Ratio (LDR). Metode analisis yang digunakan bersifat deskriptif kuantitatif dengan mengacu pada standar penilaian kesehatan bank yang ditetapkan oleh Bank Indonesia. Hasil penelitian menunjukkan bahwa bank berada dalam kategori cukup sehat pada tahun 2020 hingga 2022, ditandai oleh rasio CAR dan NPL yang stabil dan tinggi. Namun, pada tahun 2023, terjadi penurunan peringkat kesehatan bank menjadi kurang sehat yang disebabkan oleh peningkatan signifikan pada rasio LDR hingga 99,67%, yang mencerminkan potensi risiko likuiditas. Dengan demikian, meskipun kinerja permodalan dan kualitas aset cukup baik, bank perlu meningkatkan efisiensi operasional dan pengelolaan likuiditas untuk menjaga kestabilan keuangannya secara berkelanjutan.
creator: Khairi Anshor
creator: Nurhaflah Soraya
creator: Rika Githamala Ginting
creator: Gatot Teguh Arifyanto
creator: Devanta Abraham Tarigan
rights: Copyright (c) 2025 Khairi Anshor, Nurhaflah Soraya, Rika Githamala Ginting, Gatot Teguh Arifyanto, Devanta Abraham Tarigan https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 193
ending page: 202
doi: 10.46576/wjs.v4i2.6413

PENGARUH EDUKASI KEUANGAN, LITERASI KEUANGAN, FINANCIAL TECHNOLOGY TERHADAP PERILAKU DALAM MENGELOLA KEUANGAN PADA MAHASISWA AKUNTANSI DI KOTA MEDAN
type: item
description: This study was conducted to analyze the influence of financial education, financial literacy, and financial technology on the financial management behavior of accounting students in Medan City. Students in Medan City totaling 11,825 are the focus population in this quantitative analysis. The sampling method uses non-probability sampling with a purposive sampling approach. The sample of this study was 387 students. With a quantitative approach and multiple linear regression method, data were collected from accounting students through questionnaires. The statistical method used in this study is the Statistical Program for Social Science (SPSS). The results of the study show that partially and simultaneously, the three independent variables have a significant influence on financial management behavior. Financial education provides a basic understanding of personal financial management, financial literacy helps students make the right financial decisions, and financial technology facilitates access and management of financial transactions. These findings indicate the importance of these three aspects in shaping healthy financial behavior among students.
creator: Novelia Hamida
creator: Ramadona Simbolon
creator: Sri Elviani
rights: Copyright (c) 2025 Novelia Hamida, Ramadona Simbolon, Sri Elviani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 203
ending page: 212
doi: 10.46576/wjs.v4i2.6462

ANALISIS PENGELOLAAN KEUANGAN DIPA DALAM MENINGKATKAN KINERJA STAF DISKUAU DI DINAS KEUANGAN ANGKATAN UDARA TAHUN 2023
type: item
description: The management of DIPA (Daftar Isian Pelaksanaan Anggaran) plays a strategic role in ensuring the effectiveness of budget utilization within the Air Force Finance Office (DISKUAU). As an institution responsible for managing state finances, DISKUAU must uphold the principles of transparency, accountability, and efficiency in implementing DIPA to support staff performance and overall organizational operations. However, in practice, the implementation of DIPA still faces challenges such as regulatory complexity, limited human resources, and the lack of an integrated information system. This research aims to analyze how DIPA management can improve DISKUAU staff performance using a descriptive qualitative approach. Data is obtained through observations, interviews, and document studies regarding the implementation of DIPA within DISKUAU. The research findings indicate that optimizing information systems, providing more intensive staff training, and enhancing inter-unit coordination positively impact the effectiveness of budget management. With better financial management, DISKUAU staff can work more productively, improve financial administration accuracy, and accelerate budget realization. Additionally, this research identifies several key obstacles in DIPA implementation, such as the limited capacity of human resources in understanding financial policies and the suboptimal use of technology. To address these challenges, DISKUAU is expected to increase technical training, develop a more integrated financial information system, and strengthen budget oversight mechanisms. The implications of this research highlight the need for continuous improvements in DIPA-based financial management systems to ensure optimal staff performance sustainability. Through system reforms and staff capacity enhancement, the effectiveness of DIPA implementation within DISKUAU can be maximized, allowing the organization to achieve its strategic goals
creator: Prasetyo Nugroho
creator: Eneng Sugihyanty
rights: Copyright (c) 2025 Prasetyo Nugroho, Eneng Sugihyanty https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 213
ending page: 225
doi: 10.46576/wjs.v4i2.6481

INTEGRASI INDEKS KEMISKINAN MULTIDIMENSI DALAM SISTEM AKUNTANSI PUBLIK UNTUK MENDORONG AKUNTABILITAS SOSIAL PEMERINTAH
type: item
description: Poverty is no longer measured solely by a lack of income, but is increasingly understood as a condition of deprivation across multiple dimensions of life. This study aims to measure the Multidimensional Poverty Index (MPI) of households in Indonesia using the Alkire-Foster (AF) method, utilizing data from the 2014 Indonesia Family Life Survey (IFLS), which remains the most recent wave conducted by the RAND Corporation. In addition, the study decomposes the MPI by geographic location (rural and urban areas) and calculates the contribution of each dimension and indicator to the overall MPI in both regions. The analysis reveals that 21.7% of households in Indonesia experience multidimensional poverty. On average, multidimensionally poor households suffer from 62% deprivation across the selected indicators, resulting in a national MPI score of 0.35. This figure reflects both the incidence and intensity of multidimensional poverty in Indonesia. The decomposition results indicate that multidimensional poverty is more prevalent in rural areas compared to urban areas, in terms of both incidence and intensity. Cumulatively, the standard of living dimension contributes the most to the MPI, accounting for 59.06% in rural areas and 51.19% in urban areas.
creator: Sailal Arimi
creator: Harmaini Harmaini
creator: Hafdhallah Hafdhallah
rights: Copyright (c) 2025 Sailal Arimi, Harmaini Harmaini, Hafdhallah Hafdhallah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 226
ending page: 237
doi: 10.46576/wjs.v4i2.6530

ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN DALAM MENENTUKAN PAJAK PENGHASILAN BADAN BERDASARKAN UU NO. 7 TAHUN 2021
type: item
description: This research discusses the fiscal reconciliation analysis of PT Kartika Hijau Lestari's commercial financial reports in determining corporate income tax based on Law no. 7 of 2021. The aim of this research is to determine the suitability of PT Kartika Hijau Lestari's fiscal reconciliation with Law no. 7 of 2021. The types of data used are primary data and secondary data. Data was collected through interview and documentation techniques. The data that has been obtained is then analyzed using descriptive analysis methods. The results of this research indicate that the implementation of fiscal reconciliation at PT Kartika Hijau Lestari is not in accordance with Law no. 7 of 2021.
creator: Iftitah Sokya
creator: Rezki Zurriah
rights: Copyright (c) 2025 Rezki Zurriah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 238
ending page: 242
doi: 10.46576/wjs.v4i2.6346

NET PROFIT AND STOCK PRICE: EXPLORING THE MODERATING ROLE OF DIVIDEND PAYOUT RATIO IN IDX QUALITY 30
type: item
description: This study investigates the impact of net profit on stock price with dividend payout ratio as moderating variable, recognizing that understanding the drivers of stock price is crucial for investors and financial analysts. The research utilizes multiple regression analysis to examine the direct effect of net profit on stock price and the moderating role of the dividend payout ratio. The results show that net profit has a positive and significant effect on stock price, supporting the hypothesis that higher profitability leads to increased stock valuation. However, the dividend payout ratio does not significantly moderate the relationship between net profit and stock price, indicating that it does not strengthen the effect of profitability on stock performance. These findings challenge the signaling theory, which suggests that dividend policies serve as a signal to investors. The implications of this research suggest that investors should focus on profitability as the primary indicator when evaluating stocks, while companies should prioritize improving profitability rather than relying on dividend policies to influence stock price. Future research should explore additional variables and apply broader data sets to further understand the relationship between financial performance and stock valuation.
creator: Deafatunnizwa Ulfida
creator: Nor Rahma Rizka
creator: Fitra Izzadieny
creator: Audina Rahmi
rights: Copyright (c) 2025 Deafatunnizwa Ulfida, Nor Rahma Rizka, Fitra Izzadieny, Audina Rahmi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 243
ending page: 248
doi: 10.46576/wjs.v4i2.6393

Analisis Portofolio Saham dengan Model Black Litterman-CAPM
type: item
description: Dalam menghadapi fenomena perubahan kondisi pasar, investor perlu membentuk portofolio yang berbeda agar menghasilkan return dan risiko yang optimal. Tujuan dari penelitian ini adalah untuk membentuk portofolio optimal pada kondisi pasar modal Indonesia yang berbeda. Proksi untuk indeks pasar adalah IHSG dan proksi untuk aset bebas risiko adalah Tingkat suku bunga Sertifikat Bank Indonesia. Sampel dalam penelitian ini adalah 20 perusahaan yang dipilih secara purposive berdasarkan kapitalisasi pasarnya. Pembentukan portofolio optimal dilakukan melalui model Black Litterman-CAPM. Portofolio optimal terdiri dari 5 saham, yaitu PT Telkom Indonesia (Persero) Tbk sebesar 43,47%, PT Elang Mahkota Teknologi Tbk sebesar 21,22%, PT Bank Central Asia Tbk sebesar 14,29%, PT Mayora Indah Tbk sebesar 12,59%, dan PT Chandra Asri Pacific Tbk sebesar 8,43% dengan return portofolio sebesar 8,05% dan risiko 2,65%. Sedangkan untuk menghadapi kondisi bearish, portofolio optimal terdiri dari 6 saham, yaitu PT Telkom Indonesia (Persero) Tbk sebesar 43,13%, PT Elang Mahkota Teknologi Tbk sebesar 21,25%, PT. United Tractors Tbk sebesar 16,68%, PT Bank Central Asia Tbk sebesar 13,59%, PT Mayora Indah Tbk sebesar 4,17%, dan PT Charoen Pokphand Indonesia Tbk sebesar 1,18% dengan return portofolio sebesar 8,01% dan risiko 5,20%
creator: Arief Surya Lesmana
creator: Yasir Maulana
rights: Copyright (c) 2025 Yasir Maulana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 249
ending page: 261
doi: 10.46576/wjs.v4i2.6275

PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, ASSET EFFICIENCY, DAN KEBIJAKAN DEVIDEN TERHADAP SUSTAINABLE GROWTH RATE PADA PERUSAHAAN YANG TERCATAT DALAM JAKARTA ISLAMIC INDEX (JII) PERIODE 2021-2023
type: item
description: This study aims to examine the effect of profitability, financial leverage, asset efficiency, and dividend policy on the sustainable growth rate (SGR) of companies listed on the Jakarta Islamic Index (JII) for the period 2021–2023. A quantitative research approach was employed, utilizing secondary data obtained from companies’ annual financial reports. The sample was selected using purposive sampling, resulting in 15 companies out of 30 listed on the JII that met the predetermined criteria. Data analysis was conducted using multiple linear regression with the aid of SPSS version 25. The results of the study indicate that, partially, profitability as proxied by Return on Equity (ROE) and financial leverage as proxied by Debt to Equity Ratio (DER) have a positive and significant influence on SGR. In contrast, asset efficiency as measured by Total Asset Turnover (TATO) and dividend policy as measured by Dividend Payout Ratio (DPR) have a negative and significant effect on SGR. Simultaneously, all four independent variables exert a statistically significant influence on the sustainable growth rate
creator: Rizka Yulia
creator: Sri Rahayu
creator: Sri Elviani
creator: Faty Rahmarisa
rights: Copyright (c) 2025 Rizka Yulia, Sri Rahayu, Sri Elviani, Faty Rahmarisa https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 262
ending page: 270
doi: 10.46576/wjs.v4i2.6482

FAKTOR-FAKTOR YANG MEMPENGARUHI EFISIENSI INVESTASI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING
type: item
description: This study was conducted to analyze the factors that affect investment efficiency with company size as an intervening variable in Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The factors tested in this study include debt maturity, accounting conservatism, good corporate governance (GCG), and information asymmetry. Investment efficiency is important to determine a company's financial performance and ability to allocate capital optimally. This study uses a quantitative method with the Partial Least Square (PLS) approach to test the relationship between variables. Data were obtained from the company's annual financial report and processed using a statistical model to measure the direct and indirect influence of independent variables on investment efficiency through company size as a mediator. The results show that this study, (1) Investment efficiency is not affected by debt maturity, accounting conservatism, good corporate governance, and information asymmetry. (2) accounting conservatism and good corporate governance have a significant impact on company size, but debt maturity and information asymmetry do not affect company size (3) debt maturity, accounting conservatism, good corporate governance, and information asymmetry indirectly through company size function as intervening variables, do not have a significant effect on investment efficiency in Food and beverage companies listed on the Indonesia Stock Exchange.
creator: Citra Aulia
creator: sri elviani
creator: farida khairani lubis
creator: Ramadona Simbolon
rights: Copyright (c) 2025 Citra Aulia, sri elviani, farida khairani lubis, Ramadona Simbolon https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 271
ending page: 283
doi: 10.46576/wjs.v4i2.6467

ANALISIS KINERJA KEUANGAN DAERAH PROVINSI SULAWESI TENGAH TAHUN 2016-2023
type: item
description: This study aims to analyze the regional financial performance in terms of revenue variance, fiscal decentralization, financial independence, effectiveness, and efficiency of regional finance, as well as to examine the influence of financial performance on the economic growth rate in Central Sulawesi Province for the period 2016–2023. A quantitative approach was employed, using two methods of analysis: descriptive analysis based on financial ratios to evaluate regional financial performance, and log-log regression analysis to measure the elasticity of the influence of financial performance variables on economic growth. The results show that during the 2016–2023 period: (1) Regional financial performance, based on revenue variance analysis, generally met the established criteria, with revenue realization tending to exceed the budget. The fiscal decentralization ratio fell into the medium category, while the level of financial independence was relatively low, indicating a high dependency on the central government in an instructive relationship pattern. The effectiveness ratio of locally generated revenue (PAD) demonstrated a highly effective performance; however, the efficiency ratio of financial management was still relatively low. (2) The regression analysis results indicated that the financial independence ratio, PAD effectiveness, and financial efficiency did not have a significant influence on regional economic growth. These findings suggest that although the effectiveness of regional financial management is good, the low level of independence and suboptimal efficiency remain obstacles to promoting economic growth. Additionally, economic growth in Central Sulawesi Province is more heavily influenced by private sector activities and the dominance of the mining sector.
creator: Putri Alya Nur
creator: Patta Tope
creator: Yunus Sading
rights: Copyright (c) 2025 Putri Alya Nur https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 284
ending page: 294
doi: 10.46576/wjs.v4i2.6365

PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PUBLIK DI INDONESIA
type: item
description: This study aims to analyse the effect of audit quality on earnings management practices in public companies listed on the Indonesia Stock Exchange (IDX). Audit quality is proxied by the size of the Public Accounting Firm (KAP Big-4 and non Big-4), audit tenure, and audit fees, while earnings management is measured using the modified Jones discretionary accrual model. The research sample consists of 120 non-financial public companies listed on the IDX for the 2021-2023 period. The analysis method used is multiple linear regression with data processing using SPSS version 26. The results showed that: (1) KAP size has a significant negative effect on earnings management; (2) audit tenure has a significant positive effect on earnings management; and (3) audit fees have a significant negative effect on earnings management. This study contributes to the accounting literature regarding the importance of audit quality in limiting earnings management practices in Indonesia by using current data and a comprehensive approach.
creator: Sairin Sairin
rights: Copyright (c) 2025 Sahirin https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 295
ending page: 305
doi: 10.46576/wjs.v4i2.6397

ANALISIS PERAN AKUNTANSI FORENSIK DALAM PENGKUNGKAPAN TINDAK PIDANA KORUPSI
type: item
description: This study aims to examine the role of forensic accounting in disclosing corruption cases in Indonesia, identify the methods applied in forensic accounting practices, and explore challenges encountered in its implementation. A qualitative approach is used with a library research method to gain in-depth insights into the application of forensic accounting in combating corruption. The data utilized are secondary data collected from academic journals, books, research reports, legal documents, and other sources. The findings reveal that forensic accounting plays vital role in the investigation of corruption through fraud detection, financial reconstruction, evidence identification and collection, and support during legal proceedings. Techniques applied include data analysis, forensic auditing, digital forensic analysis, interviews, the use of big data and artificial intelligence, and whistleblowing systems. Although the implementation of forensic accounting in Indonesia has shown progress, it still faces obstacles such as limited human resources, high investigative costs, complex cases, and restricted access to data. To address these challenges, the study suggests strategic improvements through detective, repressive, and preventive approaches, capacity building, and technological advancement. Optimizing forensic accounting practices contributes not only to uncovering corruption cases but also to strengthening internal control, preventing fraud, and restoring public trust in governance.
creator: Angela Restu Cahya
creator: Vitriyan Espa
creator: Muhammad Fahmi
rights: Copyright (c) 2025 Angela Restu Cahya https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 306
ending page: 319
doi: 10.46576/wjs.v4i2.6532

Pengaruh VAIC terhadap Nilai Perusahaan: Studi pada Perusahaan Farmasi di Bursa Efek Indonesia
type: item
description: This study analyzes the effect of the efficiency of intellectual capital management on the value of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Intellectual capital measurement uses the Value Added Intellectual Coefficient (VAIC) method consisting of VACA, VAHU, and STVA. The value of a company is measured by the Price to Book Value (PBV) ratio. The regression results showed that VACA had a negative and significant effect, VAHU had a positive and significant effect, while STVA had a negative but insignificant effect on the company's value. Simultaneously, the three variables have a significant effect on the company's value. These findings confirm the importance of the role of human resources in creating value in the Indonesian pharmaceutical industry.
creator: Amelia Novizar
rights: Copyright (c) 2025 Amelia Novizar https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 320
ending page: 327
doi: 10.46576/wjs.v4i2.6597

INFLASI DAN EFISIENSI OPERASIONAL BANK: STUDI PADA EMITEN PERBANKAN LQ45
type: item
description: The purpose of this study is to analyze the effect of inflation on the efficiency of banking operations as measured by the Cost to Income Ratio (CIR), and to test the moderating variable, namely company size. This study was conducted on banks that were consistently listed in the LQ45 index during the period 2013-2023, namely BCA, Mandiri, and BRI. This research uses quantitative methods with descriptive and inferential approaches. Secondary data was obtained from annual financial reports and relevant macroeconomic data, then analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The findings of this study indicate that inflation has a positive and significant effect on CIR, which indicates a decrease in operational efficiency as inflation increases. However, firm size has no significant effect as a moderating variable, thus neither strengthening nor weakening the relationship between inflation and operational efficiency. This finding confirms that inflationary pressures remain a major challenge for banking efficiency, and adaptive operational management is more important than just firm size. This study provides practical implications for bank management and regulators to formulate cost control policies and efficiency strategies that are responsive to inflation dynamics.
creator: Abdul Haris
creator: Rizki Arvi Yunita
rights: Copyright (c) 2025 Abdul Haris, Rizki Arvi Yunita https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 328
ending page: 334
doi: 10.46576/wjs.v4i2.6525

ANALISIS PEMANFAATAN E-COMMERCE PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) FASHION DI KOTA MEDAN
type: item
description: Era Globalisasi menjadi masa dimana UMKM harus bisa tetap bertahan dan melakukan persaingan bisnis. Berkembang pesatnya teknologi informasi, khususnya dalam ranah media sosial, memberikan berbagai manfaat kepada para pelaku UMKM, diantaranya yaitu menambah metode pemasaran, meningkatkan pemahaman pencatatan hasil dari penjualan, meningkatkan pangsa pasar dan memberikan banyak pilihan dalam keputusan bisnis. Beberapa contoh nyata dari perubahan dunia bisnis saat ini yaitu munculnya e-commerce. Dalam proses transaksi dengan menggunakan e-commerce, kegiatan perdagangan dan pemasaran suatu produk akan menjadi lebih efisien dikarenakan dengan menggunakan e-commerce proses transaksi menjadi lebih cepat dan hemat biaya. Media sosial sebagai alat dari ecommerce merupakan sarana inovatif bagi UMKM dalam mendukung sistem bisnis. Penelitian ini adalah penelitian deskriptif yang menggunakan metode pendekatan kualitatif. Subyek dari penelitian merupakan 15 pelaku UMKM yang berada di Kota Medan. Analisis data dilaksanakan ke dalam empat tahap yaitu: (1) Pengumpulan data; (2) Reduksi data; (3) Penyajian data; (4) Kesimpulan Hasil penelitian. Penelitian ini merupakan penelitian yang menggabungkan tiga bidang ilmu yaitu Akuntansi, Manajemen dan Teknologi Informasi.Berdasarkan hasil dan diskusi, dapat disimpulkan bahwa: a) UMKM di Kota Medan memanfaatkan e-commerce dalam mengembangkan usahanya dalam penjualan, pembelian, pemesanan, pembayaran dan promosi; b) dampak penggunaan e-commerce bagi bisnis UMKM di Kota Medan berdampak paling besar terhadap efektivitas biaya promosi yang murah, interaktivitas jangkauan konsumen, dan peningkatan omset penjualan; c) kendala yang dihadapi UMKM dalam penggunaan e-commerce adalah pada tingkat kepercayaan pembeli terhadap penjual, persaingan yang ketat antar pengusaha di pasar online, infrastruktur dan kemampuan pengusaha dalam menggunakan e-commerce.
creator: Wilda Sri Munawaroh Harahap
creator: Sri Fitria Jayusman
creator: Rizqy Fadhlina Putri
rights: Copyright (c) 2025 SRI FITRIA JAYUSMAN https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 335
ending page: 344
doi: 10.46576/wjs.v4i2.6631

Determinan Nilai Perusahaan Dengan Dimoderasi Tingkat Financial Distress Pada Perusahaan Telekomunikasi
type: item
description: The telecommunications industry is a strategic sector in supporting information and communication infrastructure in the digital era, which faces challenges in the form of intense competition, large investment needs, and demands for continuous innovation. This study aims to analyze the effect of firm size and capital structure on firm value, as well as the role of the level of financial distress as a moderating variable in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2023. This study uses a descriptive quantitative approach with secondary data analyzed through multiple linear regression and Moderated Regression Analysis (MRA). The results showed that partially, company size has a positive and significant effect on firm value, while capital structure has no significant effect. Simultaneously, firm size and capital structure have a significant effect on firm value. However, the level of financial distress is not able to moderate the effect of firm size and capital structure on firm value
creator: Lily Karlina Nasution
creator: Mayang Murni
rights: Copyright (c) 2025 Mayang Murni, Lily Karlina Nasution https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 345
ending page: 350
doi: 10.46576/wjs.v4i2.6602

Determinasi Potensi Kebangkrutan pada BPR di Jawa Tengah
type: item
description: The bankruptcy of Rural Banks (BPR) can have serious impacts, not only on their customers but also on the regional economy and the overall stability of the financial system. A high number of bankruptcies among BPRs may occur due to financial difficulties, forcing these banks to shut down. This study aims to analyze and examine the influence of Operating Expenses to Operating Income (BOPO), Non-Performing Loans (NPL), Credit Interest Rates (SKB), and Growth in Micro Lending (GML) on the potential for bankruptcy in BPRs located in Central Java. The population of this study consists of 258 conventional BPRs, with a sample of 142 BPRs observed over the 2020–2023 period, resulting in 567 observation data points. The data were analyzed using EViews software, employing panel data model estimation tests, model selection, classical assumption tests (multicollinearity and heteroskedasticity), correlation coefficients, determination coefficients, and hypothesis testing. The results show that the fixed effect model is the most appropriate, and partial hypothesis testing reveals that BOPO and SKB have a significant effect on bankruptcy potential. Simultaneously, BOPO, NPL, SKB, and GML have a significant effect on the potential for bankruptcy.
creator: Anum Nuryani
creator: Fachreza Via Cahya
rights: Copyright (c) 2025 Anum Nuryani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-05-30
publication date: 2025-05-30
volume: 4
number: 2
starting page: 351
ending page: 358
doi: 10.46576/wjs.v4i2.6612