PERFORMANCE: Jurnal Bisnis & Akuntansi

PENGARUH PERTUMBUHAN PERUSAHAAN, PELUANG INVESTASI, ARUS KAS, DAN PERJANJIAN UTANG TERHADAP KONSERVATISME AKUNTANSI (PERUSAHAAN SEKTOR KESEHATAN PERIODE 2021-2023)

2025-09-17T00:59:25+00:00

This study aims to examine the effect of company growth, investment opportunities, cash flow, and debt covenants on accounting conservatism in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The study employed a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website. The sample was determined through purposive sampling and consisted of 24 companies with a total of 72 observations over three years. The dependent variable was accounting conservatism, measured using the accrual basis, while the independent variables included company growth, investment opportunities, cash flow, and debt covenants. Data analysis was performed using multiple linear regression with SPSS version 22 software, accompanied by classical assumption tests to ensure model validity. This study is expected to provide theoretical contributions to the development of accounting studies, particularly regarding the factors influencing accounting conservatism. Practically, the research results are expected to serve as a reference for company management in applying the principle of conservatism to improve the quality of financial reports and maintain stakeholder trust. These findings can also provide input for investors and creditors in evaluating the financial performance of companies in the healthcare sector.

THE INFLUENCE OF CUSTOMER PREFERENCES FOR MURABAHAH FINANCING PRODUCTS TOWARD PURCHASING DECISIONS AT PT PERMODALAN NASIONAL MADANI ACEH AND THEIR IMPACT ON WORD OF MOUTH

2025-09-07T01:09:15+00:00

This study aims to analyze the influence of customers’ cultural preference factors on purchase decisions, the influence of psychological preference factors on purchase decisions, the influence of personal preference factors on purchase decisions, the influence of cultural preference factors on word of mouth, the influence of psychological preference factors on word of mouth, the influence of personal preference factors on word of mouth, the influence of cultural preference factors on word of mouth through purchase decisions, the influence of psychological preference factors on word of mouth through purchase decisions, and the influence of personal preference factors on word of mouth through purchase decisions in the ULaMM program at PT PNM Aceh Branch. This research was conducted using a quantitative approach on ULaMM product customers at PT PNM Aceh Branch. The study population consisted of all ULaMM customers, totaling 815, with a sample of 121 respondents selected through purposive sampling. The data collected were analyzed using exploratory analysis with the help of SmartPLS. The results revealed that cultural factors have a significant influence on purchase decisions, psychological factors have a significant influence on purchase decisions, and personal factors also significantly influence purchase decisions. Furthermore, cultural factors significantly influence word of mouth, psychological factors significantly influence word of mouth, and personal factors significantly influence word of mouth. Moreover, cultural factors significantly influence word of mouth through purchase decisions, psychological factors significantly influence word of mouth through purchase decisions, and personal factors significantly influence word of mouth through purchase decisions.

The PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SISTEM PERPAJAKAN, TEKNOLOGI DAN INFORMASI PERPAJAKAN

2025-09-14T12:28:28+00:00

Tax evasion is a serious form of violation because it can hinder state revenue and create inequality between taxpayers. The purpose of this study is to determine the effect of tax audits, tax sanctions, tax systems, and tax technology and information on tax evasion practices. This study was conducted on corporate taxpayers registered at the Bangkinang Pratama Tax Office, using a quantitative approach and survey method. Data were collected from 100 respondents with a questionnaire and analyzed using multiple linear regression through SPSS version 23. The results show that strict tax audits and sanctions have a negative effect on evasion, meaning that the higher the audit and sanctions, the practice of evasion tends to decrease. Meanwhile, the tax system and information technology have a positive effect, indicating that systems and technologies that are not yet optimal can provide opportunities for perpetrators to commit evasion.

Pengaruh Modernisasi Administrasi Perpajakan, Tarif, Moral Dan Nasionalisme Perpajakan Terhadap Kepatuhan Wajib Pajak Pekerja Bebas

2025-09-14T12:54:44+00:00

The purpose of this study is to examine the influence of tax administration modernization, tax rates, tax morale, and tax nationalism toward taxpayers’ compliance of freelance workers at the Pekanbaru Tampan Pratama Tax Service Office (KPP). This research adopts a quantitative approach through the application of a survey method. The data were obtained by distributing questionnaires to 100 freelance taxpayers registered at the Pekanbaru Tampan Pratama Tax Service Office and analyzed using Multiple linear regression analysis was employed, and the findings reveal that, partially, tax administration modernization, tax rates, tax morale, and tax nationalism each exert a positive and significant influence on taxpayer compliance. of freelance workers. This finding confirms that improving the administration system, implementing appropriate tax rates, moral awareness, and taxpayer nationalism are important factors in increasing tax compliance in the freelance worker group”

ANALISIS PELUANG PEMBELIAN REWORKED CLOTHING DALAM MENGIMPLEMENTASIKAN SDGs PADA GENERASI Z

2025-09-14T13:31:17+00:00

Reworked clothing refers to the process of taking existing garments or textiles and transforming them into new clothing. Wearing reworked clothing is one of the best ways to reduce fashion waste while creating unique and environmentally friendly apparel. Generation Z is a digital generation that tends to express themselves through the clothes they wear. This study examines the simultaneous and partial effects of the variables willingness to pay, acceptance, product quality, and understanding of the SDGs concept on the purchase intention of reworked clothing. The research was conducted on 100 respondents in South Jakarta who follow the Instagram account @make.them.jealous, using an online Google Form questionnaire, with data analysis performed using SPSS software. The study aimed to determine both the simultaneous and partial effects of the independent variables on the dependent variable. The results showed that willingness to pay, acceptance, product quality, and understanding of the SDGs concept have a significant simultaneous effect on the purchase intention of reworked clothing. However, willingness to pay does not have a significant partial effect, acceptance does not have a significant partial effect, product quality has a significant partial effect, and understanding of the SDGs concept has a significant partial effect on the purchase intention of reworked clothing.

Keywords : Reworked clothing, purchase intention, Generation Z, product quality, SDGs

PENGARUH TARIF PAJAK DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023

2025-09-14T13:47:45+00:00

This research aims to assess the impact of tax rates and dividend policies on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Stock price is considered a key indicator that reflects a company's market valuation from the perspective of investors, making it essential to explore the underlying factors influencing price fluctuations for sound investment decisions. The study adopts a quantitative method with an associative design. A total of 40 manufacturing companies were selected using purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression, assisted by SPSS version 27. The findings reveal that neither tax rates nor dividend policies have a statistically significant partial influence on stock prices. The t-test results show significance values of 0.087 for tax rates and 0.574 for dividend policies, both of which exceed the standard threshold of 0.05. Furthermore, the coefficient of determination (R²) is 0.052, indicating that only 5.2% of the variation in stock prices is explained by the two independent variables, while the remaining 94.8% is influenced by other factors outside the model. These results suggest that tax rates and dividend policies are not the dominant determinants of stock price movements among manufacturing companies during the observed period. It is therefore recommended that future studies incorporate additional relevant variables and broaden the sample coverage to yield more comprehensive insights.

UKURAN PERUSAHAAN DAN KEPEMILIKAN PUBLIK SEBAGAI DETERMINAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN TAHUN 2022-2024

2025-09-17T01:00:57+00:00

This study aims to examine the effect of profitability, company size and public ownership on the sustainability report disclosure. This study uses quantitative research and uses secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The data obtained were processed using SPSS analysis tool. The population used in this research is companies listed on the IDX in 2022-2024. The sampling method used in this study is purposive sampling method. The results of this study indicate that: (1) Company size has a significant positive effect on the sustainability report disclosure at PT Bank SMBC Indonesia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Mandiri (Persero), Tbk; (2) Public ownership has a significant negative effect on the sustainability report disclosure at PT Bank SMBC Indonesia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Mandiri (Persero), Tbk.

DERTEMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS

2025-10-01T15:36:43+00:00

This study aims to analyze the effect of tax corruption perception, tax justice, E-Billing implementation, and tax socialization on the compliance of individual taxpayers who engage in freelance work. The research was conducted at KPP Pratama Senapelan Pekanbaru using a quantitative method. Data were collected from 100 respondents using probability sampling and analyzed through multiple linear regression. The findings reveal that only the E-Billing implementation variable significantly affects tax compliance among freelancers. Meanwhile, the variables of tax corruption perception, tax justice, and tax socialization have no significant impact. These results highlight the effectiveness of digital tax services in improving taxpayer compliance, especially for freelance workers who often value convenience and efficiency. Therefore, the tax authority should further strengthen electronic-based systems that are more user-friendly, accessible, and tailored to the diverse needs of taxpayers. In addition, improving the quality and relevance of tax education is essential to support long-term compliance across all taxpayer segments.

PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2025-10-04T22:58:49+00:00

This study examines the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 in relation to environmental performance, environmental costs, and company size. The phenomenon shows how the financial performance of various companies in the consumer goods subsector varies, with some companies experiencing instability and others experiencing growth. Although environmental management can improve an organization's reputation and investor confidence, businesses usually consider it a burden. The purpose of this research is to study how environmental performance, environmental costs, and company size affect financial performance. This study uses a quantitative approach with secondary data as the source obtained from the annual report and sustainable reporting from the official IDX website in accordance with the variable indicators. The population was 72 companies with a sample of 21 companies with sample selection using purposive sampling, then analyzed using SmartPLS4 with several stages, namely, outher model outher loadings, construct reliability and validity tests, and discriminant validity then evaluating the inner model r-square and hypothesis. The study findings show that financial success is negatively affected by environmental performance, indicating that the short-term benefits of sustainability have not been realized. On the other hand, financial performance is positively and significantly affected by environmental costs, which suggests that investments in environmental management can improve a company's operational effectiveness and reputation. Financial performance is also positively affected by firm size, which suggests that larger businesses are better equipped to meet shareholder expectations. These findings support stakeholder theory, which emphasizes the balance between business interests and environmental concerns in improving corporate financial performance.

PENERAPAN METODE PENCATATAN DAN PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA UMKM TOKO BANGUNAN MELA JAYA)

2025-10-01T16:22:57+00:00

Penelitian ini bertujuan untuk mengetahui penerapan metode pencatatan dan penilaian persediaan barang dagang pada UMKM Toko Bangunan Mela Jaya yang dimiliki oleh Ibu Melasari dan dibantu oleh tiga orang karyawan, salah satunya bernama Mulyadi. Persedian barang dagang merupakan salah satu aset penting bagi kelancaran kegiatan usaha, sehingga pengelolaanya dilakukan secara tepat.

Metode penelitian yang digunakan pendekatan secara kualitattif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Penelitian ini berpokus pada bagaimana Toko Bangunan Mela Jaya menerapkan metode pencatatan persediaan dan metode penilaian yang digunakan diusahanya.

Hasil penelitian menunjukan bahwa pencatatan persediaan masih dilakukan secara manual dengan menggunakan metode periodik. Selain itu, pemilik cendrung menerapkan metode FIFO (First in First out) pada barang-barang utama seperti semen,pasir, dan kayu. Sedangkan metode LIFO (Last in First out) pada barang yang memiliki ukuran lebih kecil meskipun sederhana, sistem yang digunakan sudah membantu dalam menjaga kelancaran usaha, meskipun belum sepenuhnya sesuai dengan standar akuntansi yang berlaku.

Penelitian ini diharapkan dapat memberikan gambaran bagi UMKM sejenis dalam meningkatkan pencatatan dan penilaian persediaan barang dagang, sehingga pengelonaan usaha dapa berjalan lebih efisien dan transparan.

LITERASI AKUNTANSI, LITERASI KEUANGAN DAN PERENCANAAN KEUANGAN DALAM PEMBENTUKAN PERILAKU KEUANGAN MAHASISWA FEB UNIVERSITAS MUHAMMADIYAH SURABAYA

2025-10-02T15:04:49+00:00

Penelitian ini bertujuan untuk mengetahui kontribusi pendapatan, literasi akuntansi, dan perencanaan keuangan terhadap perilaku keuangan pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 85 responden. Analisis data dilakukan dengan menggunakan metode regresi berganda untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa literasi akuntansi, literasi keuangan dan perencanaan keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan. Selain itu, hasil analisis menunjukkan nilai koefisien determinasi (R²) sebesar 77,3%, yang menunjukkan bahwa 77,3% variasi perilaku keuangan dapat dijelaskan oleh pendapatan, literasi akuntansi, dan perencanaan keuangan. Penelitian ini menyimpulkan bahwa peningkatan pendapatan, literasi akuntansi, dan perencanaan keuangan dapat meningkatkan perilaku keuangan yang lebih baik di kalangan mahasiswa

P PENGARUH MEDIA SOSIAL, HARGA, DAN LOKASI TERHADAP KEPUTUSAN KUNJUNGAN KONSUMEN

2025-10-02T15:16:24+00:00

This scholarly inquiry endeavors to dissect the intricate dynamics through which social media—intertwined with pricing schemes and geographical accessibility—exerts influence in sculpting the cognitive and behavioral inclinations of consumers toward their decision to visit Resto Kedai Darma, situated in Klaten, Central Java. The declining number of consumer visits became the motivation for this research, which is presumed to be related to suboptimal digital promotion, perceptions of prices that do not match service quality, and the restaurant's location outside the city center. The core demographic profile identified in this study encompasses individuals aged 17 to 40 who exhibit consistent engagement with social media platforms. A total of 100 participants were selected utilizing an incidental sampling technique. Empirical data acquisition was facilitated through the dissemination of structured questionnaires, followed by analytical processing via multiple linear regression techniques, operationalized using SPSS software version 27. The empirical findings reveal that pricing exerts a statistically significant and positive influence on consumer visit decisions, while social media and location do not show significant effects. The coefficient of determination (Adjusted R²) is 11.6%, indicating that the triadic constructs of social media engagement, pricing dynamics, and spatial accessibility collectively exert measurable impacts, explaining 11.6% of the variation in consumer visit decisions. The findings suggest that price is a dominant factor influencing customer decisions, while social media and location require further strategic optimization to attract more visitors.

ANALISIS PENERAPAN LAPORAN KEUANGAN UMKM BERBASIS STANDAR AKUNTANSI KEUANGAN SAK-EMKM (STUDI KASUS TOKO GROSIR ADIT AHMAD)

2025-10-02T15:25:17+00:00

This research examines the adoption of financial reporting in Micro, Small, and Medium Enterprises (MSMEs) derived from the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM), using Toko Grosir Adit Ahmad in Karawang Regency as a case study. The focus on this theme arises from the importance of standardized financial reports in promoting transparency, accountability, and ease of access to financing. This research utilizes a qualitative methodology with a descriptive framework, with data gathered through interviews, field notes, and document reviews. The outcomes reveal that Toko Grosir Adit Ahmad has not fully implemented the provisions of SAK-EMKM. Financial records are still maintained in a simple manner without the complete preparation of income statements and balance sheets. The main inhibiting factors include limited understanding of accounting standards, a shortage of competent human resources, and insufficient support from external parties, such as training and mentoring. Based on these findings, the study suggests the need to improve accounting literacy among MSME actors and to encourage active involvement of the government and relevant institutions in promoting and supporting the broader implementation of SAK-EMKM.

PENGARUH BIAYA LINGKUNGAN, KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (STUDI KASUS MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2023)

2025-10-02T15:35:41+00:00

This study analyzes the effect of environmental costs, environmental performance, and company characteristics on corporate social responsibility (CSR). Environmental costs reflect a company's efforts in disclosing environmental effects on financial statements, while environmental performance measures the extent to which a company implements environmentally friendly policies. In addition, firm characteristics, such as size and industry sector, are thought to influence the level of firm involvement in CSR activities. To examine how these variables interact with each other, this study uses a quantitative approach, including regression analysis. The data used comes from the annual reports of companies listed on the Indonesian stock exchange, as well as sustainability reports published within a certain period. The results show that environmental performance and firm characteristics have a positive and significant impact on CSR, while environmental costs have varying impacts depending on the indicators used. The findings confirm the importance of environmental transparency and accountability in enhancing corporate engagement in CSR. The implications are expected that this study will provide insights on corporate management, investors, and regulators in encouraging more sustainable business practices.

MODEL INOVASI BISNIS INKUBASI DAN KOLABORASI UNTUK PENGUATAN KAPABILITAS PEMASARAN DIGITAL UMKM KERIS SUMENEP DI ERA 4.0

2025-10-04T22:00:48+00:00

UMKM keris di Sumenep menghadapi tantangan yang kompleks di era digital. Meski tradisi pembuatan keris tetap dijaga, pengrajin mulai mengadopsi teknologi digital dalam pemasaran, khususnya melalui media sosial seperti TikTok. Studi ini bertujuan untuk mengeksplorasi efektivitas pemasaran digital, mengidentifikasi kendala yang dihadapi pengrajin, serta merancang model inkubasi dan kolaborasi yang mendukung keberlanjutan bisnis keris berbasis nilai budaya lokal. Hasil penelitian menunjukkan bahwa pemasaran digital melalui TikTok Live mampu meningkatkan jangkauan pasar dan minat konsumen, tetapi masih terdapat keterbatasan dalam aspek manajerial, teknologi, dan kolaborasi eksternal. Oleh karena itu, diperlukan program pelatihan dan pendampingan yang lebih terstruktur serta sinergi multipihak untuk memperkuat daya saing UMKM keris di era industri 4.0.

PENGARUH MOTIVASI DAN BURNOUT TERHADAP KINERJA KARYAWAN BANK KALSEL SYARIAH KCPS BANJARBARU Q MALL

2025-10-04T22:19:01+00:00

Improving employee performance is an important factor in achieving organizational goals. Various factors can influence an employee’s performance, such as motivation level , including motivation and burnout. The purpose of this study is to anlyze the extent to which motivation and burnout affect employee performance at Bank Kalsel Syariah KCPS Banjarbaru Q Mall. The approach used in this study is quantitative, where motivation (X1) and burnout (X2) act as independent variables, while employee performance (Y) functions as the dependent variable. The sample used is saturated sampling, by distributing questionnaires to the entire employee population as respondents. The data analysis process in this study includes validity and reliability testing, classical assumption testing, multiple linear regression, as weel as F and, t statistical testing, and calculation of the coefficient of determination. The results show that simultaneously, motivation and burnout significantly affect employee performance (significance value 0.000 < 0.1; Fcount 41.527 > Ftable 2.51). Partially, motivation has a significant effect (significance 0.000 < 0.1; tcount 8.844 > ttable 1.703), while burnout does not significantly affect performance (significance 0.704 > 0.1; tcount 0.384 < ttable 1.703). The coefficient of determination (R²) is 0.755, meaning that motivation and burnout together explain 75.5% of the performance, while the remaining 24.5% is influenced by other factors. This finding highlights the importance of employee motivation and the need to reduce burnout in the workplace..

Pengaruh Capital Intensity dan Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perushaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2024

2025-10-04T22:39:52+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity dan corporate social responsibility terhadap agresivitas pajak pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS. Sampel penelitian mencakup 23 perusahaan yang dipilih melalui metode purposive sampling. Hasil analisis menunjukkan bahwa capital intensity memiliki pengaruh positif signifikan terhadap agresivitas pajak, yang mengindikasikan bahwa perusahaan dengan aset tetap tinggi secara langsung mempengaruhi strategi agresivitas pajak dan CSR memiliki pengaruh positif signifikan terhadap agresivitas pajak, hal tersebut menunjukan bahwa pengungkapan CSR cukup kuat untuk dalam mempengaruhi agresif pajak dalam industri ini

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DEWAN KOMISARIS, DIREKSI, KOMITE AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN KELOMPOK BANK MODAL INTI 1-4 DI INDONESIA

2025-10-04T22:50:50+00:00

The purpose of this study is to analyze the effect of CSR, Board of Commissioners, Board of Directors and Audit Committee on the profitability of banking companies in Indonesia which are classified as core capital 1-4 bank groups during the 2021-2023 period. Quantitative methodology is used through multiple linear regression analysis by testing through the relationship between variables. The results showed that CSR, Board of Commissioners, and Audit Committee did not have a significant influence on ROA, indicating a suboptimal role in supporting profitability. In contrast, the Board of Directors showed a significant positive effect on ROA, signaling the importance of their role in strategic decision-making and the implementation of Good Corporate Governance (GCG). This study concludes that the effectiveness of CSR and corporate governance requires improvement to have a more tangible impact on corporate financial performance. The implications of these results emphasize the need for a more integrated CSR strategy and improved quality of supervision by the Board of Commissioners and Audit Committee.

TRANSFORMASI PENGELOLAAN KEUANGAN DIGITAL PADA SANTRI PONDOK PESANTREN AL FALAH PUTERI BANJARBARU

2025-10-04T23:07:54+00:00

Digital transformation in financial management at Al-Falah Islamic Boarding School in Banjarbaru is becoming important along with the increasing use of technology. This study aims to analyze the process of transitioning from cash to electronic money, and its impact on the financial management of Islamic boarding schools. The method used is qualitative with a descriptive approach, involving in-depth interviews and participatory observation of students and Islamic boarding school managers. The results of the study indicate that the use of electronic money increases efficiency and security in financial transactions. However, there are challenges faced, such as low financial literacy among students which hinders the optimal use of electronic money. Education and socialization regarding the use of e-wallets are needed to help students understand the benefits and risks in digital financial management. These findings indicate that financial transformation not only prioritizes technical aspects, but also the importance of increasing financial knowledge and awareness in the Islamic boarding school environment as a step towards more modern and responsible financial management.