Journal of Accounting and Digital Finance

Financial distress di sektor property and estate: Tinjauan empiris atas kinerja keuangan perusahaan terbuka di Indonesia

2025-06-24T18:47:12+07:00

Financial distress is an important issue that affects business continuity and economic stability. This study examines the effect of liquidity, leverage, profitability, and company size on financial distress in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Using a quantitative approach with panel data, 22 companies were selected through purposive sampling technique. The analysis was carried out using panel data regression with the best model, namely the Common Effect Model (CEM), through the Eviews 12 application. Financial distress is measured using the Altman Z-Score proxy. The results showed that leverage has a positive and significant effect on financial distress, then profitability and company size have a significant negative effect on financial distress. Meanwhile, liquidity has no significant effect. However, the four variables simultaneously have a significant effect. These findings indicate that it is necessary to strengthen the company's internal policies in managing its financial structure wisely, in order to mitigate the risk of financial distress.

Evaluasi implementasi standar operasional prosedur dokumen transaksi terhadap keakuratan pencatatan akuntansi: Studi Kasus pada PT BUU

2025-09-24T16:39:30+07:00

This study aims to evaluate the implementation of Standard Operating Procedures (SOPs) for purchase invoices, sales invoices, and delivery orders to ensure the accuracy of accounting records at PT BUU. A qualitative approach with a case study method was employed through in-depth interviews, direct observation, and document analysis. The results reveal that the implementation of SOPs has not been consistently applied across departments, particularly in the submission and validation of physical documents. Delays and document loss have affected the timeliness and reliability of accounting records. These findings reinforce the COSO Internal Control Framework, emphasizing the importance of control and monitoring activities, and the Policy Theory, which highlights that SOP effectiveness depends on employee compliance and managerial support. The study recommends strengthening internal supervision through a digital document tracking system and regular training to enhance procedural adherence and the accuracy of financial reporting.

Literasi keuangan dan kepercayaan sebagai determinan adopsi dompet digital: Studi pada pengguna Shopeepay di kalangan mahasiswa pendidikan ekonomi

2025-09-26T22:50:32+07:00

The development of digital financial services has changed people's transaction patterns, including among university students. ShopeePay, a popular digital wallet, offers convenience, speed, and secure transactions. However, students' decisions to use it are influenced not only by technical aspects but also by financial literacy and trust levels. This study aims to analyze the influence of financial literacy and trust on the decision to use ShopeePay among Economics Education students using a quantitative approach through a questionnaire survey. The sample for this study consisted of students selected using a proportional random sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple regression. The results showed that all variables were valid and reliable, that the regression model met the classical assumption tests, and that financial literacy and trust had a positive and significant effect on the decision to use ShopeePay. Thus, the higher the students' financial literacy and the stronger their trust in ShopeePay, the greater their tendency to use the service. This study suggests that improving financial literacy and strengthening security and trust are important factors in encouraging university students to use digital wallets.

Analisis faktor-faktor yang mempengaruhi Pendapatan Asli Daerah (PAD) pada kabupaten/ kota Provinsi Jawa Tengah

2025-09-24T16:41:04+07:00

This study aims to examine the effect of Regional Taxes, Regional Levies, Results of Separated Regional Asset Management, Other Legitimate Regional Income, and Population on Regional Original Income in Regencies/Cities of Central Java Province for the 2018-2023 Period. This study uses quantitative methods and secondary data. The sampling technique uses the census method based on data from the 2018-2023 Budget Realization Report and Information obtained from the Central Statistics Agency (BPS), with a sample size of 210 after analyzing 155 samples for outliers. This research method is multiple linear regression analysis. The results of this study indicate that regional taxes, regional levies, results of separate regional asset management, and other legitimate regional income have a positive effect on regional original income (PAD). In contrast, population negatively affects regional original income (PAD).

Kepatuhan wajib pajak PBB di Desa Tawengan: Dampak pemahaman pajak, sanksi dan kepercayaan pada pemerintah

2025-09-24T16:33:51+07:00

Taxpayer compliance is a key indicator of tax collection effectiveness, including Land and Building Tax (PBB), an important source of local revenue. This study examines the effects of tax knowledge, tax sanctions, and trust in government on PBB taxpayer compliance. The study population consisted of registered taxpayers in Tawengan Village, Boyolali. A quantitative survey design was employed, with questionnaires distributed to 100 respondents, and the data were analyzed using multiple linear regression. The findings indicate that, in part, understanding of tax regulation and tax sanctions does not have a significant effect on taxpayer compliance. However, trust in government has a positive and significant impact on taxpayer compliance. Simultaneously, understanding of tax regulations, tax sanctions, and trust in government significantly influence PBB taxpayer compliance. These results imply that village governments and tax officers should prioritize building public trust through educational approaches and policy transparency, rather than relying primarily on deterrence through administrative sanctions.

Analisis penerapan standar akuntansi pemerintah dalam penyusunan laporan keuangan

2025-12-05T22:43:10+07:00

This study aims to discuss the preparation and implementation of accounting standards, as well as the characteristics of financial reports, at the Population Control and Family Planning, Women's Empowerment, and Child Protection Office of Sikka Regency. Data were obtained through interviews with the Head of the Office, the Treasurer, the Central and Regional Financial Analysts, and the Planners. The results indicate that the accounting process has been carried out systematically, from transaction recording to reporting, involving coordination among various units within the Regional Government Organisation. However, several obstacles, such as technical issues with the Regional Government Information System application and a lack of training for human resources in managing accrual-based Government Accounting Systems, affect the quality of financial reports. Nevertheless, with training and system updates, government accounting standards provide significant benefits, such as supporting the integration of financial processes, reducing repetitive work, expediting fund disbursement, and improving the quality of reports. This system also enables real-time monitoring, accelerates audits, and supports data-driven decision-making. However, design improvements and enhanced user capacity are still needed.