cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andi Asrihapsari
Contact Email
andiasrihapsari@staff.uns.ac.id
Phone
+6282136662567
Journal Mail Official
akumulasi.journal@mail.uns.ac.id
Editorial Address
Journal Editorial Office AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vocational School, Universitas Sebelas Maret (UNS) Jalan Kolonel Sutarto No. 150K, Jebres, Surakarta City, Central Java, Indonesia 57126 Phone: (0271) 662622
Location
Kota surakarta,
Jawa tengah
INDONESIA
Indonesian Journal of Applied Accounting and Finance
Published by Sekolah Vokasi Universitas Sebelas Maret
ISSN : 29632757     EISSN : 2964884X     DOI : https://doi.org/10.20961/akumulasi
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector Accounting Management Accounting Islamic Accounting and Financial Management Accounting Information System Accounting Education Auditing Taxation Corporate Finance Capital Market Banking Sustainability Reporting
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 30 Documents
 1   2   3 
The Effect of Environmental Performance, Eco-Efficiency, and Cash Holding on Firm Value Syfa Zen; Sofie
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.873

Abstract

This study aims to determine whether there is a relationship between the three variables, namely, environmental performance, eco-efficiency, and cash holding on firm value. To analyze the data, the researchers used multiple linear regression with the purposive sampling technique. The data were obtained from the Annual Report and Financial Report of manufacturing companies on subsector consumer non-cyclical listed on the Indonesia Stock Exchange from 2019 to 2021. The results of the study show that the environmental performance, eco-efficiency, and cash holding variables have a significant positive effect on firm value.
Analysis of Financial Performance of BPKPAD Klaten Regency for the 2018-2022 Fiscal Year Lathifah Nur Syamsi; Santoso Tri Hananto; Miftahul Jannah; Sri Hantoro
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.881

Abstract

This present study aims to seek out the result of the analysis of the budget realization report of Klaten Regency for the 2018-2022 fiscal year to assess its financial performance. The quantitative descriptive analysis method was utilized in this study. The data were the budget realization report of Klaten Regency for the 2018-2022 fiscal year. The data were collected from Regional Income and Asset Financial Management Agency (Indonesian: Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah, abbreviated BPKPAD) Klaten Regency by using documentation techniques and library research in research journal literature. The results show that based on the variance analysis, regional revenue and expenditure are included in the Good (Favorable) category. Based on the income growth ratio analysis, the result tends to decrease and is categorized as negative. The result of the expenditure growth ratio shows there is an increase and is categorized as positive. Meanwhile, looking at the regional expenditure compatibility ratio analysis, the result shows operating expenditure is more dominant than capital expenditure. Based on the findings, the author advises the Klaten Regency Government to make efforts to maximize various sources of regional revenue as well as allocate regional expenditure appropriately to avoid waste of funds to realize positive growth in revenue and expenditure and create a balance in regional expenditure.
The Effect of Livin' by Mandiri Application Service Quality on Customer Satisfaction: Study on PT Bank Mandiri (Persero) Tbk. Solo Rosita Mei Damayanti; Diah Pramesti; Moch Faizhal Dzaky
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.1128

Abstract

This research tries to understand the relationship between service quality and customer satisfaction on the Livin’ by Mandiri, a mobile-banking application of Bank Mandiri. The respondents are customers of the Bank Mandiri Solo UNS Branch office. The number of respondents is 100. The data were collected by questionnaire and test using SPSS 23. The result of this study shows that service quality factors such as tangibles, reliable, assurance, and empathy positively affect customer satisfaction. When the Livin’ by Mandiri application improves in terms of the tangibility, reliability, assurance, and empathy, customer satisfaction will increase. The variable of responsiveness has no significant effect on customer satisfaction. The subject of this research is an application that cannot literally become responsive to serve customers. This research result may be important as the policy implication for Bank Mandiri to make the customers able to use the application optimally.
Analysis of Implementation of Mayor Regulation Number 31 of 2018 on BMD Removal Procedure in Surakarta Intan Septiana Utami; Santoso Tri Hananto; Miftahul Jannah
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.1244

Abstract

The Standard Operating Procedure for BMD elimination becomes the realization of BPKAD Surakarta in attempting to manage BMD. This study set out to investigate the implementation of the BMD removal process in Surakarta and to prove the suitability of Mayor Regulation No. 31 of 2018 with the BMD removal procedure in Surakarta. The present study employs descriptive analysis including data collection, literature study, observation, and interviews. The results of this study indicate that the SOP for eliminating BMD at BPKAD Surakarta is following Mayor Regulation No. 31 of 2018. Even though the applicable guidelines are appropriate, the implementation of the BMD removal process is inseparable from several obstacles, such as there are still differences in objects between the physical BMD in the field and the list, plans to write off goods, and human resources less competent in the field of eliminating BMD. There are no guidelines for naming goods and lack of human resources in OPD in the BMD as well as the sorting process has not been recorded at SIMDA. The researchers suggest that separating between BMD that has been recorded at SIMDA, holding refreshments, coordinating meetings on SOP that apply within a certain period or whenever there is a renewal of regulations, making preparation of standards for naming goods, and collaborating with third parties in the form of professional service providers to sort BMD recorded in SIMDA.
Analysis of Potential Business Service Retribution to Regional Original Revenue in Pacitan Regency 2019-2023 Maharani, Tania Diva; Saputra, Dany Adi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2024): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v3i1.1671

Abstract

This study aims to analyze the potential revenue from business service retribution in Pacitan Regency by utilizing the actual revenue data of the retributions from 2019 to 2023. This research is a qualitative descriptive study. The primary data was obtained from interviews and the secondary data was collected from the financial reports of Pacitan Regency. To analyze the data, the researcher used a potential analysis of the current conditions from 2019 to 2023 and a trend analysis to project estimated revenues. The researcher used the data in the period before the pandemic and after the pandemic for the next four years.  The potential analysis results indicate that there are components of business service retribution that potentially need to be improved. These components are fish auction place retribution, with revenue realization of 99.51% of the set budget, and recreational and sports places retribution, with revenue realization of 83.43% of the set budget. The trend analysis predicts an annual increase in revenue of IDR 2,722,774,900.50 according to predictive analytics after the pandemic. Based on this research, several aspects need to be improved to enhance the revenue from business service retribution, particularly concerning the quality of Human Resources (HR). The improvement and addition of facilities at locations as the objects of business service retribution are also needed.
Analysis of ESG Disclosure Practices in Healthcare Sector Companies Asmara, Sukma Mely; Rahmawati, Isna Putri
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2024): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v3i1.1677

Abstract

This study aims to describe the disclosure of ESG, environmental, social, and governance dimension practices in healthcare sector companies listed on the Indonesian Stock Exchange from 2021 to 2022. This research used a descriptive study to describe ESG disclosure in healthcare companies. The research objects are 28 healthcare sector companies listed on the Indonesian Stock Exchange from 2021 to 2022. The result shows that the ESG disclosure in Indonesian healthcare sector companies based on the GRI Standard needs to be higher and more informative. In the environmental aspect, the average quantity of ESG disclosure is 38.65%, while the quality of disclosure is 31.94%. In the social aspect, the average amount of ESG disclosure is 43.47%, while the quality of disclosure is 31.10%. In the governance aspect, the average quantity of ESG disclosure is 53.82%, while the quality of disclosure is 37.78%.
Implementation and Visualization of Business Intelligence Based Budget in Ngawi District Financial Agency 2021-2023 Pudyaningrat, Elsa; Nugrahaningsih, Putri
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2024): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v3i1.1735

Abstract

This research aims to determine the s of budget implementation and visualization from 2021 to 2023 in the Financial Agency of Ngawi Regency which uses Business Intelligence Power BI as a basis for decision-making. This is quantitative research which used a descriptive-quantitative approach method. To collect the data, the researchers used a literature study and documentation of the summary of APBD (Anggaran Pendapatan Belanja Daerah/APBD) data in the Financial Agency of Ngawi Regency from 2021 to 2023. The results indicate that there are fluctuations in the Regional Income, Regional Expenditures, and Regional Financing when implementing and visualizing budget data (APBD) using Business Intelligence Power BI. Cumulatively, the total APBD is Rp 13,732,224,315,602.00, with a total growth of 210.3%. The next result is the Financial Agency of Ngawi Regency can use Business Intelligence Power BI to analyse and visualize the APBD budget data for decision-making purposes. It shows that this system can be used for decision-making by this agency because it is user-friendly, fast, accurate, and informative.
Evaluation of Minimum Service Standard Implementation in Surakarta City in 2020-2022 Ardianti, Faradila Putri; Satyanovi, Vidia Ayu; Ardila, Lina Nur
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2024): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v3i1.1765

Abstract

This study aims to examine the development of the Minimum Service Standards (SPM) budget in Surakarta City from 2020 to 2022 and evaluate the implementation of SPM according to the principles set out in Government Regulation Number 2 of 2018. The research employs a descriptive qualitative approach, utilizing data collection methods such as interviews, observations, literature review, and documentation. The results of this study reveal that the SPM budget in Surakarta City fluctuated between 2020 and 2022, with increases due to the COVID-19 pandemic and subsequent decreases as the pandemic's impact lessened. Surakarta City has complied with all the SPM principles outlined in Government Regulation Number 2 of 2018. This study recommends that the Surakarta City Financial and Asset Management Agency (BPKAD) continue prioritizing the SPM budget. Moreover, it is advised that BPKAD ensure that relevant regional authorities adhere to SPM principles effectively.
The Effect of Capital and Personnel Expenditures on the Level of Regional Financial Autonomy in Yogyakarta Nafisya, Aliyana Salma; Faiz, Ihda Arifin
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2024): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v3i1.1786

Abstract

Yogyakarta has high spending on capital and personnel expenditures, with the regional financial dependency rate remaining high. This study investigates the impact of capital and personnel expenditures on Yogyakarta's level of regional financial autonomy. This study utilized a quantitative method and analyzed data from all regencies and cities in Yogyakarta between 2015 and 2022. A total of 40 observations were based on a purposive sampling approach and examined using linear regression. The findings indicate that both variables have a significant negative impact on the level of regional financial autonomy. The study results can guide future financial management strategies for the regional government. In addition, this study contributes to the understanding of regional financial autonomy characteristics, particularly in Yogyakarta.
Analysis of Changes in Non-Taxable Entrepreneurs to Taxable Entrepreneurs: Case Study on CV ABC Wibowo, Brigitha Maura Adelia; Juliati; Triatmoko, Hanung; Suranta, Sri
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2024): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v3i1.1812

Abstract

This study seeks to gain insights into the company in question by examining the factors involved in confirming its status as a Taxable Entrepreneur (TE), specifically about Value-Added Tax (VAT) and the responsibilities that must be fulfilled by VAT-Registered Persons. Moreover, there are consequences of officially confirming a taxable company for taxpayers officially confirmed by the Director General of Taxes. The author utilized a descriptive qualitative research method to analyze data obtained from CV ABC. The data were processed using interviews and data documentation. The analysis technique included data presentation and conclusion. The results are based on the author's research and analysis, indicating that CV ABC did not immediately confirm its status as a Taxable Entrepreneur independently. The researcher provided a calculation of Taxable Entrepreneur assumptions. CV ABC experienced a decline in sales, leading to losses caused by VAT collection, as the company did not increase selling prices. Due to indications of being confirmed as a Taxable Entrepreneur by authorities, CV ABC must comply with all the consequences and obligations of being a Taxable Entrepreneur as required by the authorities.

Page 3 of 3 | Total Record : 30

 1   2   3 

Filter by Year

2022 2024


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2024): June Vol. 2 No. 2 (2023): December Vol. 2 No. 1 (2023): June Vol. 1 No. 2 (2022): December Vol. 1 No. 1 (2022): June