Jurnal Riset Akuntansi Aksioma

PERAN SUSTAINABILITY REPORTING DALAM MENDUKUNG NET ZERO EMISSION: TANTANGAN, PELUANG, DAN STRATEGI MITIGASI

Komang Trisna Ayu Laskari — 2025-03-04

The issue of environmental change has become a global concern due to its increasingly real impact on ecosystems, health, and the world economy. Global warming and increasing greenhouse gas emissions require mitigation efforts from various parties, including the industrial sector and companies. This study aims to analyze the role of Sustainability Reporting (SR) in supporting the achievement of Net Zero Emission and explore the challenges, opportunities, and recommendations that can improve the quality of sustainability reporting in companies. Using a scoping review, this study examines 17 literature articles that discuss the role, challenges, opportunities, and strategies for mitigating climate change through the implementation of Sustainability Reporting. The results of the study indicate that sustainability reporting has an important role in supporting the global commitment to net zero emissions. However, there are challenges that need to be faced such as reporting standardization, limited resources, and data subjectivity in the reporting. This study also identifies opportunities to improve the quality of SR through integration with business strategies, utilization of advanced technologies such as blockchain and AI, and collaboration between stakeholders. The recommendations provided include more specific reporting standards, comprehensive emission measurements, and independent verification to support the achievement of Net Zero Emission.

MODERATING EFFECT OF RISK PREFERENCE ON THE EFFECT OF TAX UNDERSTANDING AND AWARENESS ON TAX COMPLIANCE (Study on Fashion Online Shop Entrepreneurs at KPP Pratama Malang Utara)

M. Dimas Nurully Arviansyah — 2025-03-20

Perekonomian dunia digital berkembang pesat di Indonesia sebagai contoh di Kota Malang tahun 2023 menerima predikat nilai transaksi tertinggi di Jawa Timur sejumlah Rp 40 miliar dan 260 pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terlibat. Pelaku usaha UMKM berbagai jenis usaha dan jenis usaha fashion memiliki tren yang tiap zaman selalu update. Kewajiban masyarakat berkonstribusi kepada negara dengan membayarkan pajak. Kepatuhan pajak di KPP Pratama Malang Utara belum optimal. Tujuan penelitian ini untuk mengetahui pengaruh pemahaman dan kesadaran pajak terhadap kepatuhan pajak serta preferensi risiko sebagai pemoderasi. Metodologi yang digunakan dengan metode kuantitatif. Penelitian menggunakan data primer. Purposive sampling digunakan sebagai metode penentu sampel dengan kriteria (1) memiliki online shop bidang fashion, (2) terdaftar di KPP Pratama Malang Utara, dan bersedia mengisi kuesioner. Rumus Hair Jr. et.al. digunakan dalam menentukan jumlah sampel dari indikator lalu ditemukan sampel 90 responden. Teknik analisis Partial Least Square (PLS) dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan pemahaman pajak berpengaruh terhadap kepatuhan pajak, kesadaran pajak tidak berpengaruh terhadap kepatuhan pajak, serta preferensi risiko sebagai pemoderasi pemahaman dan kesadaran pajak tidak berpengaruh terhadap kepatuhan pajak.

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN KONSTRUKSI

Nur Evrina Wahyuni — 2025-03-20

This study aims to analyze the effect of financial performance on stock prices through the components of Earnings per Share (EPS), Net Profit Margin (NPM), company size (SIZE), capital structure, and dividend policy. In this study, the data analysis used was multiple linear regression analysis with the classical assumption test previously performed as a condition for hypothesis testing. The samples used in this study are all construction sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period with 36 observational data. The technique used in selecting the sample is the purposive sampling technique. The results showed that Earnings per Share (EPS), company size (SIZE), and dividend policy partially had a significant positive effect on stock prices. While the Net Profit Margin (NPM) and capital structure partially have no significant effect on stock prices.

PENGARUH RETURN INVESTASI, PENGETAHUAN INVESTASI, DAN MANFAAT INVESTASI TERHADAP MINAT INVESTASI PADA MAHASISWA AKUNTANSI DI KOTA BATAM

Atania Barbara Br Ginting — 2025-04-09

Investasi telah menjadi salah satu aspek penting dalam perencanaan keuangan. Namun, rendahnya minat investasi di kalangan mahasiswa akuntansi di Kota Batam menjadi perhatian. Studi ini dimaksudkan untuk menelusuri dampak return investasi, tingkat pemahaman investasi, dan manfaat yang dirasakan dari aktivitas investasi terhadap minat mahasiswa akuntansi di Kota Batam untuk terlibat dalam kegiatan investasi. Pendekatan kuantitatif digunakan sebagai landasan metodologis penelitian ini. Populasi terdiri dari 382 mahasiswa akuntansi yang diproyeksikan memiliki potensi investasi, dengan pemilihan sampel sebanyak 196 responden berdasarkan rumus Slovin melalui metode purposive sampling. Pengolahan data dilakukan dengan menggunakan analisis regresi linier berganda yang mencakup pengujian stististik deskriptif, uji kualitas data, uji asumsi klasik, uji pengaruh, dan pengujian hipotesis. Temuan menunjukkan bahwa return investasi menyumbang 18,1% terhadap minat investasi, sementara pengetahuan investasi berkontribusi sebesar 35,4%, dan manfaat investasi memberikan andil sebesar 23,6%. Analisis koefisien determinasi (R²) mengungkapkan bahwa ketiga variabel ini secara bersama-sama menjelaskan 70,8% dari variasi minat investasi mahasiswa. Hasil uji statistik t dan F mendukung kesimpulan ini, menegaskan bahwa setiap variabel memiliki pengaruh positif dan signifikan baik secara individual maupun kolektif terhadap minat investasi

TRANSPARANSI DAN AKUNTABILITAS DALAM LAPORAN KEUANGAN PEMERINTAH KOTA GORONTALO 2021-2023

Fauziah Husain — 2025-04-10

This study examines the implementation of transparency and accountability in the financial statements of the Gorontalo City Government during the 2021-2023 period. This study is important considering the strategic role of transparency and accountability in realizing good governance and increasing public trust in state financial management. This study uses a qualitative descriptive approach by conducting an exploratory study of literature and data collection techniques using literature studies. Secondary data was obtained from previous research journals through Google Scholar. The results of the analysis show that the Gorontalo City Government's financial statements show a positive trend in terms of transparency and accountability. Regional financial independence has increased, with the ratio of PAD to total revenue reaching 23.66% (2021), 27.58% (2022), and 26.87% (2023). There has been a shift in spending priorities from operating expenditure to capital expenditure, indicating a focus on infrastructure development and fixed assets. The study highlights several factors that affect transparency and accountability, such as political engagement, legal and regulatory frameworks, and the quality of resources. Increased transparency and accountability requires comprehensive measures, including increased public involvement in the budgeting and oversight process, as well as strengthening the legal and regulatory framework governing regional financial management.

IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DI KABUPATEN GORONTALO

Fauziah Husain — 2025-04-10

The purpose of this study is to evaluate how the implementation of Government Regulation No. 71 of 2010 regarding accrual-based Government Accounting Standards (SAP) in Gorontalo Regency impacts the quality of financial reports presented. This research employs a library research method, gathering data from various sources such as journals, books, and official government documents. It is hoped that this study will provide information to the public and the Regional Device Organization (SKPD) about how SAP influences the quality of financial reports. The findings indicate that although accrual-based SAP improves the quality of financial reports, there are several issues encountered during its application in Gorontalo Regency. Consequently, plans and strategies are needed to address these existing problems.

SUSTAINABLE GROWTH STRATEGIES FOR SAVINGS AND LOANS COOPERATIVES IN THE DIGITAL ERA

Leorensius Pelix — 2025-04-10

Savings and Loan Cooperatives (KSP) play a role in increasing financial inclusion, but face challenges in the digital era due to competition with fintech and digital banking. This study analyzes sustainable growth strategies for KSP using qualitative literature study methods. The results of the study indicate that digitalization can improve operational efficiency, expand financial access, and increase KSP competitiveness. The main strategies that can be implemented include service digitalization, strengthening governance, increasing digital literacy, and collaboration with fintech. The main challenges faced are limited technological infrastructure and regulatory complexity. Therefore, KSP needs to adopt an adaptive strategy to remain competitive and sustainable amidst digital change. This study contributes to providing strategic insights for KSP managers and becomes a reference for regulators in supporting cooperative digitalization.

PENGARUH TINGKAT PENDAPATAN, TINGKAT KEPERCAYAAN DAN SOSIALISASI PERPAJAKAN DALAM MENENTUKAN KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN

Hardiman Aritonang — 2025-04-10

This research aims to determine the influence of income level, level of trust, and tax socialization in deciding compliance with land and building tax payments in Batam City. The population in this study were all PBB taxpayers in Batu Aji District. This research uses primary data with a purposive sampling method. Based on the Slovin formula, the number of samples or respondents was 100. The research results show that partially the level of income does not have a significant effect, but the level of trust and socialization of taxation has a significant impact in determining compliance with paying PBB. Simultaneous results of income level, level of trust, and tax socialization significantly influence compliance with land and building tax payments.

Keywords: Compliance, Income Level, Level of Trust and Tax Socialization

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KOTA BATAM

Novia Sinaga — 2025-04-30

This research aims to determine the influence of the implementation of Government Accounting Standards (SAP), Human Resources (HR) competence, and the Government Internal Control System (SPIP) on the quality of the financial statements of the Batam City Regional Government. The method used in this study is a quantitative approach with a survey method used to collect data distributed to 72 respondents involved in the preparation of financial statements at the Batam City Regional Government BPKAD. The data analysis technique uses multiple linear regression with the help of SPSS30 software, including classical assumption test, partial hypothesis test, and simultaneous test. The results of the study indicate that the implementation of SAP has a significant positive effect of 0.016≤ 0.05 on the quality of financial statements. HR competence showed a significant positive influence of 0.037≤ 0.05 on the quality of financial statements, as well as SPIP had a significant positive effect of 0.008≤ 0.05 on the quality of financial statements.

REKONSTRUKSI LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH

Yusfitta Amanda — 2025-05-29

CV Bambang Irawan Group is a business that has been operating for seven years in the internet services sector. Despite efforts to implement good accounting practices, this company's financial reports are still not in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The main problems faced include a lack of systematization in recording transactions, minimal understanding of accounting standards, and limited skilled human resources. As a result, the resulting financial reports are inaccurate and difficult to understand, negatively impacting management decision making and stakeholder trust. This research aims to analyze and reconstruct the financial statements of CV Bambang Irawan Group so that they comply with SAK EMKM. With appropriate adjustments, it is hoped that financial reports can provide more reliable information, increase transparency, and make it easier to calculate tax liabilities. In addition, it is hoped that this research will become a reference for other MSMEs that face similar challenges in managing financial reports, as well as contribute to the development of better accounting practices among MSMEs, support local economic growth, and increase competitiveness in the market.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Annisa Mawardani Putri — 2025-05-29

This study aims to provide empirical evidence of the influence of corporate governance mechanisms on firm value. The population of the research comprises all companies listed on the Indonesian Institute for Corporate Governance (IICG) from 2016 to 2022. Purposive sampling was employed, resulting in a sample of 199 firm-year observations. The independent variable, corporate governance mechanisms, was measured using the Corporate Governance Perception Index (CGPI) score. The dependent variable, firm value, was measured using Tobin's Q and sales growth. Firm size, the control variable, was proxied by total assets. Hypothesis testing was performed using simple linear regression. The results indicate that corporate governance mechanisms have a positive and significant impact on firm value. These findings support agency theory, which posits that corporate governance mechanisms has a positive and significant reduce conflicts of interest between principals-agents.