Jurnal Liabilitas

Analisis Aparat Pengawasan Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Se-Indonesia

2025-06-13T16:00:02+07:00

This study aims to test and analyze the role of government internal supervisory apparatus (APIP) on the quality of financial reports of regency and city local government throughout Indonesia, especially the effect of APIP capability, SPIP maturity and the follow-up on audit recommendations on the quality of local government financial reports (LKPD). This research was conducted at regency and city local governments throughout Indonesia, using data from 2018-2021. The data analysis method used Partial Least Square (PLS) with the help of WarpPLS software. The results of this study indicate that partially APIP capability, SPIP Maturity and the follow-up on audit recommendations have a positive effect on the quality of regency and city local government financial reports and simultaneously APIP capability, SPIP Maturity and the follow-up on audit recommendations also have a positive effect on the quality of local government financial reports.

Evaluasi Faktor-Faktor Tata Kelola Dan Kompleksitas Korporasi Terhadap Audit Fee

2025-07-16T16:00:18+07:00

The foundation of this research is aimed at examining the elements of corporate governance and the degree of organizational diversity in relation to audit fees among several companies in the agricultural and plantation sectors listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. This quantitative study utilizes annual financial statements from firms in these sectors as secondary data. The analysis is conducted to explore the relationship and interaction between independent and dependent variables using multiple linear regression techniques

Kerangka Kerja Akuntansi Rumah Tangga Berbasis Islam Untuk Tenaga Kerja Wanita

2025-07-29T09:55:31+07:00

This research aims to construct a household accounting framework for families of Indonesian women workers based on Islamic values. Using the Islamic Accounting Anthropology (IAA) methodology, this research involves four stages of analysis: existing, synchronic, diachronic, and construction. Data were collected through focus group discussions, interviews, observation, and documentation. The results showed that modernization brought foreign values, such as materialism and individualism, into rural households and influenced family members through communication. Written accounting is used by wives to monitor husbands' financial management. Synchronic analysis shows the continuity of local and religious values such as responsibility, cooperation and mutual respect, which are embodied in unwritten accounting practices. The diachronic analysis identified seven ideal Islamic values for household accounting: ikhtiar, ikhlash, tawakal, barakah, simplicity, kinship, and transparency. These values make up the basic household accounting equation expressed as Rizq + Barakah = Ikhtiar + Ikhlash + Tawakal. This basic equation guides the construction of household accounting through the integration of quantitative elements (income, expenditure, savings, investment) and qualitative elements (spiritual and ethical values). This framework serves as a means of worship and maintaining the trust entrusted by Allah

Peran Green Accounting Dalam Memoderasi Faktor-Faktor Yang Mempengaruhi Pengungkapan Sustainability Report

2025-07-16T16:09:00+07:00

The aim of this research is to determine the effect of profitability, liquidity, company size and leverage on sustainability reports with green accounting as a moderating variable in mining companies listed on the BEI for the 2018-2022 period. This research used a purposive sampling method with certain criteria. Meanwhile, the analysis method to determine the effect of green accounting as a moderating variable between profitability, liquidity, company size and leverage uses the moderated regression analysis (MRA) test. The results of this research show that partially profitability, liquidity and leverage have no effect on sustainability report disclosure. Company size has a significant positive effect on sustainability report disclosure and green accounting cannot moderate the influence of profitability, liquidity, company size and leverage on sustainability report disclosure.

Flypaper Effect dan Kapasitas Fiskal Daerah: Studi Empiris pada Kabupaten/Kota di Sulawesi Selatan

2025-08-04T16:23:19+07:00

This study analyzes the influence of the Flypaper Effect on regional expenditure in regencies/cities in South Sulawesi Province, with fiscal capacity as a moderating variable. The Flypaper Effect occurs when regional expenditure is more influenced by transfers from the central government than by Local Revenue (PAD). This research uses secondary data from the Regional Budget (APBD) reports for the years 2021 to 2023 from 24 regencies/cities in South Sulawesi. Using multiple linear regression analysis, the results indicate that central government transfers, particularly the General Allocation Fund (DAU), have a significant impact on regional expenditure, while PAD contributes to a lesser extent. Furthermore, the moderating test results show that fiscal capacity, measured through PAD, does not significantly moderate the relationship between transfer funds and regional expenditure. These findings provide empirical evidence that despite regional fiscal capacity, reliance on central government transfers remains dominant in influencing regional expenditure. This study offers insights for local governments to focus more on increasing PAD to reduce dependence on central transfers and contributes to the development of fiscal decentralization theory

Literasi Kewirausahaan Dalam Membentuk Jiwa Wirausaha Mahasiswa Pendidikan Akuntansi Angkatan 2022

2025-08-05T14:59:55+07:00

Abstract - This research explores the role of entrepreneurial literacy in shaping the entrepreneurial spirit of Accounting Education students class of 2022 at State University of Makassar. Employing a descriptive qualitative approach with in-depth interviews and participatory observation techniques involving 14 informants selected through purposive sampling. Research findings indicate that entrepreneurial literacy contributes significantly to transforming students' mindset from job seekers to job creators. The cognitive dimension of entrepreneurial literacy manifests through mastery of business opportunity identification concepts, risk management, and sustainable business strategies. Affectively, changes occur in proactive attitudes, uncertainty tolerance, and innovation orientation. The psychomotor dimension is reflected in applicative capabilities for formulating business plans and implementing micro-enterprises. Nevertheless, gaps remain between theoretical competence and practical implementation requiring strengthening through direct experience. Integration of formal learning and experiential learning becomes key to optimizing entrepreneurial spirit formation that adapts to digital economic paradigm changes.

Dinamika Resistensi Dan Adopsi Qris Pada Umkm Makassar: Analisis Kualitatif Dengan Pendekatan Teori Nudge

2025-08-04T16:25:58+07:00

This study aims to explore the dynamics of resistance and adoption of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in Makassar City using a qualitative approach and the Nudge Theory framework. This study focuses on an in-depth understanding of the factors that encourage and hinder QRIS adoption, by exploring the perspectives of both user and non-user businesses. Data were obtained through in-depth interviews with 10 MSMEs in the culinary sector and analyzed using thematic analysis methods. The results show that the decision to adopt QRIS is influenced by factors such as ease of access (simplification), social influence (social norm), default option settings(default option), information visibility (salience), the way of conveying information (framing), and providing feedback (feedback). Conversely, resistance to QRIS is driven by limited digital literacy, a lack of understanding of the benefits, and concerns about the risks of digital transactions. This finding confirms the relevance of Nudge Theory in explaining MSME decision-making behavior. This research contributes to the development of behavior-based strategies to promote digital financial inclusion in the MSME sector.

Keywords: QRIS, MSMEs, Nudge Theory, Technology Resistance, Digital Financial Inclusion

Capital Structure , Green Accounting dan Firm Debt: Implikasinya terhadap Financial Performance

2025-08-05T15:36:03+07:00

This study examines and analyzes the impact of capital structure, green accounting, and corporate debt on the financial performance of industrial companies. This study uses panel data consisting of 54 samples from 2018 to 2023. The research findings indicate that capital structure and corporate debt affect financial performance. When debt levels are high, it can reduce financial performance, because high debt levels may result in higher capital costs due to interest payments. However, green accounting does not affect financial performance because environmental costs incurred by companies can reduce a company's profits due to its use for environmentally friendly production tools, conservation, and environmental maintenance. This study contributes to companies achieving good financial performance by using less debt funding, because the risk of disclosing debt securities has a high risk, such as the possibility of financial difficulties due to the inability to pay high interest.

Pengaruh Penerapan Standar Akuntansi Keuangan Terhadap Financial Performance Dan Pengungkapan Korporasi Di Indonesia

2025-08-11T13:27:29+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Standar Akuntansi Keuangan (SAK) terhadap kinerja keuangan dan pengungkapan korporasi di sektor pertambangan di Indonesia pada periode 2021-2023. Dengan menggunakan metode kuantitatif dan analisis data panel, penelitian ini melibatkan 18 perusahaan sektor pertambangan yang dipilih berdasarkan metode purposive sampling. Variabel yang digunakan meliputi penerapan SAK sebagai variabel independen, serta kinerja keuangan dan pengungkapan korporasi sebagai variabel dependen. Hasil analisis statistik deskriptif menunjukkan bahwa Pengaruh Penerapan Standar Akuntansi Keuangan terhadap Financial Performance. Pada tabel pengujian menunjukkan nilai probabilitas sebesar 0,0017 dengan nilai coefficient sebesar 0,005703, artinya semakin baik Penerapan Standar Akuntanasi Keuangannya maka hal ini akan meningkatkan Financial Performance atau dapat dikatakan Variabel Penerapan Standar Akuntanasi Keuangannya berpengaruh positif terhadap Financial Performance .Pengaruh Penerapan Standar Akuntansi Keuangan berpengaruh terhadap Pengungkapan Korporasi. Pada tabel tersebut menunjukkan nilai probabilitas sebesar 0,0083 dengan nilai coefficient sebesar 0,003966, artinya semakin baik Penerapan Standar Akuntanasi Keuangannya maka hal ini akan meningkatkan Pengungkapan Korporasi atau dapat dikatakan Variabel Penerapan Standar Akuntanasi Keuangannya berpengaruh positif terhadap Pengungkapan Korporasi.Penelitian ini memberikan kontribusi terhadap literatur akuntansi dengan menunjukkan hubungan positif antara penerapan SAK dan pengungkapan korporasi. Hasil penelitian diharapkan dapat menjadi acuan bagi perusahaan dalam meningkatkan kualitas pelaporan keuangan dan kepatuhan terhadap standar akuntansi. Selain itu, penelitian ini memberikan rekomendasi kepada regulator untuk memperkuat kebijakan terkait penerapan SAK di sektor pertambangan.

Analisis Perbandingan Perhitungan Pajak Penghasilan Badan Metode Final dan Tidak Final pada PT Rahmat Indonikel Abadi

2025-08-16T23:13:57+07:00

This study aims to analyze the calculation of corporate income tax at the mining contractor service company PT Rahmat Indonikel Abadi for the 2021 period. The research employs a descriptive quantitative method using secondary data. The type of data utilized is quantitative data, collected through documentation study, interviews, and observation. The subject of this research is the calculation of corporate income tax. The findings indicate that the more cost-effective method for PT Rahmat Indonikel Abadi in calculating its corporate income tax liability is by applying the Final Income Tax Calculation, in accordance with Government Regulation No. 23 in conjunction with Government Regulation No. 55, at a rate of 0.5% of the company’s gross turnover. The tax payable refers to the tax that must be settled within both the tax period and the fiscal year. This study concludes that the application of the final income tax calculation provides greater efficiency for the company by reducing its tax payment burden.