AKUNTANSI 45

This study aims to analyze the mechanism of collecting and recording donations in the Friday Blessings Program managed by Wahdah Inspirasi Zakat (WIZ) Bone Regency from a sharia accounting perspective. The program is a form of Islamic philanthropy that collects public funds in cash and non-cash forms to be distributed to beneficiaries, with the treatment being tied to infaq because its use is dir…

Ongoing fraud cases indicate that financial statement audits are not always able to detect and prove all fraudulent practices, leading to public criticism of the auditing profession and widening the audit expectation gap—defined as the difference between the expectations of financial statement users and the responsibilities of auditors under auditing standards. This study aims to explain the nece…

This study was conducted with the aim of analyzing the relationship between capital structure and profitability levels on the stock price movement of PT Wijaya Karya Tbk, using a literature review approach. The analysis of capital structure in this study focuses on the Debt to Equity Ratio (DER), while profitability is assessed using Return on Assets (ROA) and Return on Equity (ROE) as the primar…

This study aims to see how the use of social media can affect economic development and growth in MSME actors. Data was collected through interviews with three MSMEs, namely Balado Chips "Mak Sari" MSMEs, Cake Shop MSMEs, and MSMEs for basic food stalls. The results of the study show that MSMEs that have utilized social media such as WhatsApp, Facebook, and Instagram are able to increase sales and…

The cassava tape business is one of the food MSME sectors with potential as a distinctive local souvenir product in Jember Regency, featuring relatively stable market demand that increases at certain times. The Tape Sumber Madu business demonstrates rapid product turnover and is supported by a distribution system involving product consignment, direct sales, and online marketing. From a technical …

This study aims to identify, analyze, and evaluate operational risks in pharmacies in Brebes Regency and assess the effectiveness of mitigation efforts that have been implemented. The study used a quantitative survey method with a questionnaire to 20 pharmacies that were selected purposively. The analysis is carried out based on the risk management framework, including identification, analysis, e…

This study aims to test the influence of real earnings management (REM) on the quality of profits in oil and gas companies listed on the Indonesia Stock Exchange. REM is measured through abnormal operating cash flow as an indicator of manipulation of operational activities, while profit quality is proxied by profit persistence. Using 57 data observations and simple linear regression analysis, the…

With profitability serving as an intervening variable and audit firm reputation as a moderating variable, this study attempts to investigate the impacts of liquidity, Leverage, and company size on profitability and audit opinion. Purposive sampling was used to choose samples based on the availability and completeness of secondary data, which was gathered from the financial statements of mining an…

This study aims to analyze the effect of firm value and capital structure on the profitability of banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), capital structure is proxied by Debt to Equity Ratio (DER), and profitability is measured using Return on Equity (ROE). This research employs a quantitative…

This study aims to examine the effect of profitability and solvency on tax avoidance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research uses a quantitative approach with multiple linear regression analysis. The population consists of consumer goods manufacturing companies listed on the Indonesia Stock Exchange, with 17 compan…

This study analyzes the effect of risk management disclosure on the firm value of banks listed on the Indonesia Stock Exchange for the 2020-2024 period. Data were collected from the annual reports and sustainability reports of seven banks selected using purposive sampling method. Risk management disclosure was measured based on the implementation of Enterprise Risk Management (ERM), while firm va…

Financial technology innovation has significantly contributed to the transformation of public payment systems, shifting from conventional transactions to digital transactions. One of the rapidly growing innovations is technology-based platforms that enable users to store funds electronically and conduct cashless transactions. This study examines the role of financial literacy, perceived ease of t…

Audit quality plays an important role in maintaining the reliability of financial information and public trust in the public accounting profession. This study aims to examine the effect of locus of control, role stress, and audit fees on audit quality. The research uses a quantitative approach involving 103 auditors at Public Accounting Firms in East Java as the research sample. The sampling tech…

This study aims to analyze the effect of operating cash flow and net income on stock prices in plantation subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The independent variables in this research are operating cash flow and net income, while the dependent variable is stock price. The research method employed is a quantitative approach with multiple linear reg…

This study explores the interaction between TikTok Live Streaming, lifestyle, and financial inclusion in shaping the financial behavior of Accounting students at UNWIRA Kupang. The research is grounded in the Behavioral Finance Theory, which posits that financial decisions are driven by psychological biases rather than pure rationality. Using a qualitative descriptive approach, data was collected…

The research seeks to examine how accessibility, perceived benefits, and financial knowledge influence Generation Z's choices in adopting the Paylater option within digital wallet apps in Surakarta. It adopts a quantitative methodology featuring a causal associative framework. Key information was gathered via internet-based surveys sent to 100 participants chosen through purposive sampling techni…

This study aims to analyze the effect of Earnings Management and Capital Structure on Company Value in Food and Beverage issuers listed on the Indonesia Stock Exchange. The main issue raised is the inconsistent results in previous studies regarding the relationship between the variables of Earnings Management and Capital Structure with Company Value. This study uses a quantitative approach with m…

This study aims to analyze the financial performance of PT Gruti Lestari Pratama using liquidity, solvency, profitability, and activity ratios. The data used are secondary data obtained from the company's financial statements, then processed using descriptive analysis techniques. The results of the study indicate that the company is considered quite good in managing current assets and short-term …

This study aims to analyze the influence of tax understanding, tax sanctions, and tax awareness on taxpayer compliance in paying Land and Building Tax (PBB), as well as to examine the role of tax socialization as a moderating variable in the relationship between tax sanctions and taxpayer compliance. The research was conducted in Sumberpinang Village, Pakusari District, Jember Regency, involving …

This study aims to analyze and examine the effect of company size and earnings management on corporate social responsibility (CSR) in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The research data were obtained from annual financial reports accessed through www.idx.co.id, using a purposive sampling technique, resulting in 57 companies…