JURNAL LENTERA AKUNTANSI

EMOTIONAL QUOTIENT PADA TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA JURUSAN AKUNTANSI

Syarif Muhammad Ilham — 2025-11-10

This study aims to analyze the influence of emotional quotient (EQ) on the level of accounting understanding among students of the Accounting Department of PSDKU Pontianak State Polytechnic, Sanggau Campus. EQ is measured through five dimensions, namely self-awareness, self-management, motivation, empathy, and social skills. The research method used a quantitative approach by distributing questionnaires to 70 respondents, but only 54 data were suitable for processing. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique through SmartPLS 3.0 software. The results showed that self-awareness, motivation, and social skills had a significant positive effect on accounting understanding, while self-management and empathy had no significant effect. The coefficient of determination (R²) value of 0.508 indicates that the EQ variable is able to explain 50.8% of the variation in students' accounting understanding. This finding emphasizes the importance of developing emotional aspects, especially motivation and social skills, in improving the academic competence of accounting students.

ANALISIS TREN PESERTA DANA PENSIUN DI INDONESIA

Dewi Susanawati — 2025-11-10

Indonesia ranks 7th globally in terms of Purchasing Power Parity (PPP) and 17th in nominal GDP, recording 5.02% year-on-year growth in the fourth quarter of 2024. Despite this positive performance, pension fund participation has remained stagnant since the enactment of Law No. 11/1992. Data from the Financial Services Authority (OJK) show that pension benefit liabilities increased by 4.6% (YoY) to IDR 393.52 trillion, while participant contribution growth slowed to 1.92% (YoY). This study applies trend analysis using trend models within a time series framework to forecast the growth of pension fund participants. The exponential trend model was found to be the most accurate, with the lowest Standard Error of the Estimate. Projections indicate an increase in participants for the Financial Institution Pension Fund (DPLK) and a decline for the Employer Pension Fund (DPPK). These results provide insights for stakeholders to formulate strategies that enhance pension fund participation and ensure long-term benefit sustainability.

ANALISIS PENCATATAN KEUANGAN DAN IMPLEMENTASI PENGGUNAAN APLIKASI AKUNTANSI BERBASIS VBA EXCEL PADA CV XYZ

Thalia Vanesia Rachmananda — 2025-11-10

The low level of understanding of financial recording and the high cost of bookkeeping applications make it difficult for many MSMEs to switch to a more efficient and structured digital recording system. This situation has quite serious impacts because the lower the quality of a company's financial reports, the lower the company's financial condition. CV XYZ is one of the MSMEs that still relies on simple, less systematic, accurate, and efficient recording. This study aims to improve the accuracy and efficiency of CV XYZ's financial recording through the implementation of a VBA Excel-based accounting application. This study uses a qualitative method with a descriptive approach. The data for this study were obtained through in-depth interviews and direct observation. The results of this study indicate that the use of a VBA Excel-based accounting application at CV XYZ can significantly overcome the company's financial recording problems, especially in terms of efficiency, accuracy, and ease of access to financial information.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

Fadillah Fadillah — 2025-11-20

This study aims to analyze (1) the influence of accounting information systems on the quality of financial reports, (2) the influence of accounting understanding on the quality of financial reports, and (3) the simultaneous influence of both on the quality of financial reports. The type of research used is quantitative research with a causal approach. The sample in this study were all 49 employees of PT Askrindo Makassar Branch. Data were collected through a questionnaire with a Likert scale and analyzed using multiple linear regression with the help of SPSS software version 25. The results of the study indicate that accounting information systems have a positive and significant effect on the quality of financial reports, while accounting understanding has no significant effect. However, simultaneously, accounting information systems and accounting understanding have a significant effect on the quality of financial reports. The coefficient of determination (R²) value of 0.095 indicates that both independent variables contribute 9.5% to the quality of financial reports, while the rest is influenced by other factors outside this study.

ANALISIS KUALITAS AUDIT: STUDI KASUS TEMUAN PELANGGARAN GARUDA INDONESIA TAHUN 2018

Yuni Aprilliyanti Kohar — 2025-11-20

This study analyzes audit quality through the adequacy of audit evidence in the financial statements, focusing on the audit violations of PT Garuda Indonesia (Persero) Tbk in 2018. Utilizing a qualitative approach and case study method, secondary data was obtained from regulatory documents such as OJK press releases, Garuda's restated financial statements, and related academic articles. The data were analyzed interpretatively through content analysis and source triangulation to ensure validity. The results reveal a low quality of audit, demonstrated by the systematic failure of the auditor (KAP Tanubrata et al.) to collect and evaluate sufficient audit evidence regarding material transactions with PT Mahata Aero Teknologi. The auditor failed to apply professional skepticism, did not identify material misstatement risks (SA 315), and did not obtain competent evidence (SA 500) for the revenue transaction of USD 239.94 million that shifted the position from loss to profit. This failure led to a misleading "Unqualified Opinion." The study provides empirical evidence that audit quality is reflective of the quality of underlying audit evidence, with the Garuda case highlighting the importance of appropriate audit procedures to address anomalies in financial statements.

PENGARUH LEVERAGE, SALES GROWTH, BOARD OF COMMISSIONERS DAN EPS TERHADAP RETURN DENGAN DPR SEBAGAI VARIABEL MODERASI DI LQ 45 PERIODE 2022-2024

Maulana Arief Rio — 2025-11-20

The company will strive to always attract the attention of investors. Returns can be achieved in two ways, namely waiting for dividend distribution or getting capital gains from selling shares. The return that dividend investors dream of will of course be tied to the existing dividend policy of each company. Evaluation of the amount of dividends distributed each year will certainly strengthen or even weaken investor interest in the Company. The research uses secondary data on the IDX and focuses on companies that have always been included in the LQ45 index in the last 3 years. The research results show that debt to equity has no effect on stock returns with a significance value of 0.022 < 0.05, Sales growth has no effect on stock returns with a significance value of 0.036 < 0.05, the Board of Commissioners has an effect on stock returns with a significance value of 0.744 > 0.05, EPS has no effect on stock returns with a significance value of 0.004 < 0.05. Meanwhile, the moderating variable shows that the dividend payout ratio can strengthen the relationship between the independent variables, namely debt to equity, Sales growth, Board of Commissioners, EPS on stock returns.

PERSPEKTIF AUDIT: OPTIMALISASI MANAJEMEN ARUS KAS DAN INSTRUMEN KEUANGAN

Hardiyanti Dahlan — 2025-11-20

This study aims to analyze the optimization of cash flows and financial instruments in the cash management system by reviewing the role of internal and external audits through the Systematic Literature Review (SLR) approach. The study was conducted by searching 25 relevant national and international articles in the 2016–2025 period, using the keywords "cash flows," "financial instruments," "internal audits," and "external audits." The results of the study show that cash flow management integrated with information technology is able to increase the efficiency and liquidity of the company. Internal audits play an important role in preventing fraud and strengthening internal controls, while external audits contribute to providing independent assurance of the fairness of financial statements and increasing the company's credibility in the eyes of stakeholders. In addition, the implementation of financial instruments in accordance with PSAK 71 strengthens transparency and accountability of cash reporting. The synergy between cash management, internal and external audits, and the proper use of financial instruments can create an efficient, transparent, and sustainable financial system.

MENGAPA KAS BERBEDA: PERBANDINGAN LAPORAN ARUS KAS METODE LANGSUNG VS. TIDAK LANGSUNG DAN IMPLIKASINYA PER SEKTOR

Andhika Rofi Naufal — 2025-11-24

This study aims to analyze the comparison of information Quality of Financial Reporting between the Direct Method (DM) and the Indirect Method (IM) in presenting Operating Cash Flow (OCF) and to examine the impact of Net Income and inventory changes as explanatory factors for cash differences in a sectoral case study. The research combines a comparative qualitative review of accounting standards and user preferences with a quantitative analysis (multiple linear regression) of financial statements from the food and beverage sector companies during the 2016-2018 period. The results indicate a significant gap between standard recommendations and actual practice: the Direct Method is recommended and preferred by users because it provides superior, more relevant information for predictive purposes, while the vast majority of companies (nearly 99.9%) practically adopt the Indirect Method for reasons of efficiency and cost. Fundamentally, Net Income is proven to be a significant predictor of future Operating Cash Flow, which explains why accrual-based profit must be reconciled to derive cash flow. Sectoral implications confirm that Net Income has a significant effect, but the partial effect of changes in inventory (as a key accrual component) was found to be insignificant, although both variables are significantly influential simultaneously.

PERAN SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN SIKLUS PERSEDIAAN DAN PERGUDANGAN BERDASARKAN KERANGKA COSO

Fatimah Zahrah — 2025-12-10

Inventory and warehousing control is an important part of maintaining the effectiveness of a company's operations, as this area is prone to recording errors, loss of goods, and data mismatches. To overcome these problems, companies need an adequate internal control system supported by accurate information technology. This study focuses on reviewing how Accounting Information Systems play a role in strengthening inventory and warehousing cycle control when linked to the five components of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. The research was conducted using the literature review method by analyzing ten national journals published in 2021–2025 that discuss internal control, the implementation of COSO, and the use of SIA in inventory management. The results of the study show that most companies have implemented the COSO component, especially in the information and communication aspects, but there are still weaknesses in control and monitoring activities due to the lack of written SOPs, lack of separation of duties, and inconsistent implementation of stock taking. In addition, companies that have used SIA have proven to have more structured and accurate controls through real-time logging, audit trails, and inter-departmental data integration. Thus, the integration of SIA and the COSO framework contributes significantly to improving the effectiveness of inventory and warehousing control and supporting the company's operational efficiency.

PERANAN AUDIT INTERNAL DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA SISTEM PENGGAJIAN PT ILLUMINATI METAMORPHOSIS

Asya Azzahra — 2025-12-10

The payroll system is one of the processes most vulnerable to errors and fraud, making effective internal control and the role of internal audit essential to ensure accuracy, transparency, and accountability. This study aims to analyze the role of internal audit in supporting the efficiency and effectiveness of internal control within the payroll system of PT Illuminati Metamorphosis. A descriptive qualitative approach was employed through interviews, observations, and documentation related to payroll procedures and internal monitoring mechanisms. The findings indicate that the implementation of internal audit at PT Illuminati Metamorphosis is not yet fully adequate due to the absence of formal written policies and procedures, as well as insufficient separation of duties. Although internal audit contributes to enhancing the efficiency and effectiveness of the payroll process, improvements are still required, particularly in documentation practices, segregation of duties, and the development of a digital payroll system to strengthen internal control.

PERAN AUDIT KEUANGAN INTERNAL SEBAGAI ALAT PENGENDALIAN DAN EVALUASI MANAJEMEN KEUANGAN PADA UMKM JASA DARAUGIIART

Ummul Bisriah Fatrah — 2025-12-10

This study aims to analyze the role of internal financial auditing as a tool for financial management control and performance evaluation in the UMKM (Micro, Small, and Medium Enterprise) Jasa Daraugiart. The research focuses on the implementation of internal financial audits, their effectiveness in supporting cash flow control, and their contribution to improving the quality of financial performance evaluation. This study employs a qualitative descriptive approach, with data collected through semi-structured interviews, direct observation of recording and transaction processes, and documentation of financial records. The findings indicate that the internal audit practices within Jasa Daraugiart remain simple and are not yet formally structured; however, they still play a significant role in maintaining the accuracy of revenue recording, reconciling financial data, and detecting discrepancies in transactions. Internal audits also contribute to identifying seasonal income patterns, assessing the effectiveness of operational expenditures, and strengthening accountability through the separation of business and personal accounts. Although the recording of expenses is not yet optimal and functional segregation remains limited, internal auditing is shown to enhance the effectiveness of financial management control and provide a more accurate basis for decision-making. These findings affirm that even a basic internal audit system serves as a strategic instrument for improving the quality of financial governance in UMKM.

IMPLEMENTASI SISTEM PEMBUKUAN DIGITAL DALAM MENDUKUNG TRANSFORMASI PENGELOLAAN KEUANGAN UMKM (STUDI KASUS: KOLEGA BARBERSHOP, CIKARANG SELATAN)

Fera Lufhidarani Pranita — 2026-01-08

Financial reports play a crucial role in assisting and monitoring the financial condition of various parties involved in a business's financial performance. They provide information on account structure, transaction recording, and the preparation of financial reports that provide quantitative information on the financial position and changes occurring at the Kolega Barbershop MSME using Microsoft Excel. This study employed a qualitative method with a descriptive approach. Data collection techniques included a literature review using scientific sources, as well as field studies involving observation, interviews, and documentation of financial recording activities at Kolega Barbershop. The results indicate that the financial recording process at Kolega Barbershop is still manual, resulting in incomplete and unsystematic financial reporting. This potentially leads to recording errors. It can be concluded that the preparation of financial reports does not comply with applicable accounting standards, requiring special training for business owners to improve their ability to record and prepare more accurate and efficient financial reports.

MEKANISME PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP SALES GROWTH MELALUI TAX AGGRESIVITAS

Christnova Hasugian — 2026-01-08

This study aims to examine whether Capital Intensity and Inventory Intensity jointly influence sales growth and whether this influence is mediated by Tax Aggressiveness. The type of research used is quantitative research with an associative approach. The results of the study are The main findings indicate that simultaneously Capital Intensity and Inventory Intensity statistically significantly influence Sales Growth, although the explanatory power is low. The partial coefficient of Capital Intensity is negative and Inventory Intensity is positive, but both are not independently significant. Multicollinearity tests indicate no redundancy problem between Capital Intensity and Inventory Intensity. The interaction of Capital Intensity with Tax Aggressiveness and Inventory Intensity with Tax Aggressiveness is also not significant, so that aggressive taxation does not moderate the relationship between Capital Intensity or Inventory Intensity with sales growth. In short, Capital Intensity and Inventory Intensity do not independently influence Sales Growth in this specification, and Tax Aggressiveness does not act as a moderator.

PENGARUH LITERASI KEUANGAN, PENDAPATAN, DAN TOLERANSI RISIKO TERHADAP PERILAKU KEUANGAN DAN DAMPAKNYA PADA KEPUTUSAN INVESTASI : STUDI KASUS GEERASI Z KOTA SEMARANG

Patricia Dhiana Paramita — 2026-01-14

As a digitally savvy generation, Gen Z plays an increasingly significant role in Indonesia's capital markets, now comprising more than half of its investor base. This study applies a behavioral finance perspective to examine how financial knowledge and psychological traits influence investment outcomes. The objective of this study is to explore the impact of financial literacy, income, risk tolerance, and financial behavior on investment decisions among Generation Z in Semarang City. A quantitative approach was used, with data collected from 110 Gen Z investors selected through purposive sampling. Respondents completed an online questionnaire measured on a five-point Likert scale, and the data were analyzed using SPSS. The analysis results show that financial literacy, income, risk tolerance, and financial behavior all have a positive and significant influence on investment decisions. This is supported by a significance value below 0.05 and a t-value above the critical value of 1.98260. Further analysis using the Sobel test evaluated the mediating role of financial behavior. The test produced a Z-score below the significance threshold of 1.96, indicating no significant mediation in the tested relationship. Thus, although financial behavior directly influences investment decisions, it does not mediate the influence of financial literacy, income, or risk tolerance. These findings highlight that financial literacy, income, and risk tolerance are the main factors shaping Generation Z's investment behavior, with financial behavior acting more as an outcome than an intermediary in this context.

MENGUKUR KINERJA KEUANGAN PT MITRA ADIPERKASA (Tbk) Periode 2022 – 2024

Hamizar Hamizar — 2026-01-28

This study aims to measure the financial performance of PT Mitra Adiperkasa Tbk in the period 2022-2024 by comparing it to PT Ramayana Lestari Sentosa Tbk through a financial ratio analysis approach that includes liquidity, solvency, profitability, and activity ratios. In addition, a measurement of the level of financial health was carried out based on the Decree of the Minister of SOEs No. KEP-100/MBU/2002. The data collection technique uses a Decision study from various reference sources to gain a better understanding, in addition to using secondary data collection techniques through official websites such as TICMI (The Indonesia Capital Market Institute). The results of the financial performance analysis of PT Mitra Adiperkasa Tbk in 2022-2024 based on the liquidity ratio analysis show that PT Mitra Adiperkasa Tbk is in a liquid condition. The solvency ratio analysis shows unhealthy financial performance because the Debt to Asset Ratio and Debt to Equity Ratio values for three consecutive years are above the ideal limit. The activity ratio analysis shows suboptimal performance in utilizing owned assets. Profitability analysis shows a tendency to decline, reflected in the Net Profit Margin, Return on Investment, and Return on Equity which have weakened from year to year. The results of the PTBA Health Level analysis according to the decision of the Minister of SOEs PT Mitra Adiperkasa Tbk are in the unhealthy category (BBB) in 2023 and 2024 after experiencing healthy performance (A) in 2022.