Jurnal Studi Akuntansi Pajak Keuangan

PENGARUH LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN PADA UMKM

Tri Wulandari — 2025-08-06

This research uses quantitative methods with descriptive research types. with 48 respondents.
The data analysis technique used is descriptive analysis and simple linear regression analysis.
Based on the results of the study, financial literacy affects financial management by 30.4%,
while 69.6% is influenced by other factors not examined in this study. financial literacy in UMKM
of assisted members of Pematang Johar Village, Labuhan Deli District is in the low category,
this needs to increase knowledge about finance in order to help UMKM in managing finances.
The low financial literacy of UMKM in this study is influenced by several things, namely the level
of education, receipt of information about finance, and the age of UMKM actors.

ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR PERIODE 2019-2022

Elvira Engelyne — 2025-07-25

This research aims to test and analyze the influence of Tax Avoidance, Leverage, Company Size, Liquidity, Capital Structure and Dividend Policy on Company Performance with Agency Cost as a Moderating Variable. The population of this research is 287 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample in this research used by the author is 144. The data analysis technique used is quantitative analysis using structural equation models with the Smart Pls program by the external model, model feasibility and internal model. The results of the analysis show that Tax Avoidance, Company Size, Liquidity and Dividend Policy partially have no influence Company Performance while Leverage and Capital Structure partially influence Company Performance in manufacturers companies listed on the Indonesian Stock Exchange for the 2019-2022 period. Agency Cost unable to moderate the relationship between Tax Avoidance, Leverage, Company Size, Liquidity and Dividend Policy and Company Performance. While Agency Cost is able to moderate the relationship between Capital Structure and Company Performance in manufacturing companies listed Indonesia Stock Exchange for the 2019-2022 period.

ANTARA AKUNTANSI UMKM DENGAN SAK EMKM DALAM PENERAPANNYA PADA USAHA KECIL

Hansian Purba — 2025-08-27

Penelitian ini memiliki tujuan untuk menilai kesesuaian praktik pencatatan dan penyajian laporan keuangan pada Kedai Teh Alin dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Pendekatan yang digunakan adalah deskriptif kualitatif melalui observasi langsung, wawancara dengan pemilik usaha, dan analisis dokumentasi laporan keuangan tahun 2021. Hasil dari penelitian ini menunjukkan bahwa meskipun Kedai Teh Alin telah menggunakan aplikasi Akuntansi UKM untuk menyusun laporan posisi keuangan dan laporan laba rugi, pencatatan yang dilakukan masih berbasis kas dan belum mencerminkan prinsip akuntansi berbasis akrual. Beberapa kelemahan utama ditemukan, antara lain tidak adanya pencatatan depresiasi aset tetap, liabilitas, prive, serta laba ditahan, dan belum tersusunnya Catatan atas Laporan Keuangan (CALK). Perhitungan harga pokok penjualan juga masih dilakukan secara estimatif, sehingga informasi laba yang disajikan belum sepenuhnya andal. Temuan ini menekankan pentingnya peningkatan literasi akuntansi bagi pelaku UMKM agar dapat menyusun laporan keuangan yang akuntabel dan sesuai standar. Penelitian ini merekomendasikan perlunya pelatihan teknis, pendampingan berkelanjutan, dan pengembangan aplikasi akuntansi yang mendukung pencatatan berbasis akrual untuk meningkatkan kualitas pelaporan keuangan usaha kecil.

ACCRUAL ACCOUNTING BENEFITS: AN EXTENSIVE LITERATURE REVIEW

khoirul aswar — 2025-08-04

The purpose of this study is to review scholarly works on accrual accounting's advantages. The advantages of accrual accounting can be divided into six main groups: accountability, transparency, dependability, managers' capacity to evaluate service costs, and more comprehensive and high-quality information. Last but not least, this paper outlines the goals of accrual accounting as well as its significance. The aforementioned research are systematically observed in this investigation. The advantages of accrual accounting are divided into six groups by this study: accountability, openness, dependability, managers' capacity to evaluate service costs, and more comprehensive and high-quality information. According to this study, in order for the government to more effectively implement accrual accounting, it is vital to take into account the factors that influence accrual accounting. The results of this study will help the government, industry, regulators, and scholars better understand the advantages of accrual accounting.

ANALISIS PENGARUH PRODUK DOMESTIK REGIONAL BRUTO, JUMLAH PENDUDUK, NILAI TUKAR, DAN SUKU BUNGA TERHADAP PENERIMAAN PAJAK DI PROVINSI SUMATERA UTARA

Nazlia Wibowo — 2025-07-22

This study aims to determine and analyze the influence of Gross Regional Domestic Product (GRDP), population, exchange rates, and interest rates on tax revenue in North Sumatra Province. This study uses secondary data with a panel data type, namely a combination of time series and cross-sectional data. The time series data covers the period 2015 to 2020, while the cross-sectional data covers 11 working areas of the Directorate General of Taxes in North Sumatra Province. Using EViews 11 software, the results show that simultaneously, GRDP, population, exchange rates, and interest rates influence tax revenue in North Sumatra Province. Partially, GRDP has a positive and significant effect, population has a positive but insignificant effect, exchange rates have a negative and significant effect, and interest rates have a positive but insignificant effect on tax revenue in North Sumatra Province.