Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)

PENGARUH DIGITAL PAYMENT DAN FINANCIAL LITERACY TERHADAP FINANCIAL MANAGEMENT

Muhammad Khanif Mustafid — 2026-05-18

The development of digital payment technology encourages students to make transactions more practically, but this convenience is not always accompanied by adequate financial management skills. This study aims to analyze the influence of digital payment and financial literacy on the financial management behavior of students in the Management Study Program at UIN Maulana Malik Ibrahim Malang class of 2022.The study employs a descriptive quantitative approach using purposive sampling, involving 72 respondents who actively use digital payments. Data analysis includes validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that digital payments do not have a significant effect on financial management behavior (sig. 0.381 > 0.05), while financial literacy has a positive and significant effect (sig. < 0.001). The coefficient of determination (R²) value of 0.554 indicates that the two independent variables are able to explain 55.4% of the variation in students' financial management behavior. These findings confirm that even though the use of digital payment services is quite widespread, healthy financial behavior is more influenced by an individual's level of financial understanding. Therefore, improving financial literacy is a crucial aspect in encouraging wiser financial management behavior amid the increasing ease of access to digital payment services.

EVALUASI KEPATUHAN PERLAKUAN AKUNTANSI ASET TETAP ENTITAS TERHADAP PSAK 16 PT. FM

Marsha Adelia Yolina — 2026-06-18

One of the factors that influence the success of a company's operations is assets. The larger the company grows, the more assets are needed for its smooth operations. Fixed assets must be managed to maximize operational benefits and ensure investment funds are in accordance with regulations. This study aims to review and analyze the application of fixed asset accounting at PT. Filtrona Manufacturing Indonesia by referring to the provisions of PSAK No. 16. One of the problems that still often occurs is that the measurement and disclosure of assets are not in accordance with PSAK No. 16. This study applies a qualitative approach with a descriptive method to obtain a more comprehensive understanding of the actual condition of the accounting system in the object studied. The main data is primary data obtained through interviews and direct observation in the company environment. Interview subjects were selected using a purposive technique to ensure the data obtained are relevant and significant. The research findings indicate that the accounting treatment of fixed assets at PT. Filtrona Manufacturing Indonesia is in accordance with the provisions stipulated in PSAK No. 16.

PENGARUH PRIOR OPINION, DEBT DEFAULT, DAN FINANCIAL DISTRESS TERHADAP OPINI GOING CONCERN

Rahayu Ananda Putri — 2026-07-03

This research analyses the effect of prior opinion, debt default, and financial distress on giving an audit going concern opinion. The giving an audit going concern opinion is caused by auditor doubt towards companies’ business sustainability in the future. The research applies quantitatively. Furthermore, the population consists of Properties and Real Estate companies listed in the Indonesia Stock Exchange (IDX) during 2022-2024. The data were collected using purposive sampling with 105 data observations from 35 samples companies. Moreover, the study adopted debt default which was referred to as Debt to Equity Ratio (DER) and financial distress which was referred to as G-Score model. The data were analysed using logistic regression. The research shows that both prior opinion and financial distress have a positive effect on giving an audit going concern opinion. However, debt default does not affect giving an audit going concern opinion. These findings contribute to the management and auditor in understanding factors which can affect giving an audit going concern opinion.

PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDONESIA: PENDEKATAN RGEC

Susan Aditya — 2026-07-03

This study was motivated by fluctuations in bank health indicators, such as Non-Performing Financing (NPF), which has been trending downward but remains unstable; the Capital Adequacy Ratio (CAR), which shows a downward trend despite remaining above the minimum threshold of 8%; and the inconsistent profit growth of several Islamic banks. This study aims to analyze the impact of the health indicators of Islamic Commercial Banks—using the RGEC method (NPF, GCG, ROE, and CAR)—on profit growth for the 2020–2024 period. This quantitative causal study utilizes secondary data from the annual reports of 11 Islamic Commercial Banks registered with the OJK, selected through purposive sampling. Panel data regression analysis using Eviews 13 indicates that NPF has a significant negative effect on profit growth; that is, the higher the level of non-performing financing, the lower the profit growth. Conversely, GCG, ROE, and CAR do not have a significant effect. GCG has no effect because its composite value tends to be stable; ROE only measures current-period profit ability without considering growth from the previous period; and CAR is primarily focused on meeting minimum capital requirements. The coefficient of determination indicates that the four variables together explain only 15.40% of the variation in profit growth. It is recommended that future research include additional variables, expand the sample, and extend the study period.

PENGARUH TAX RISK, GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE

Anggraini Firsana Wayne — 2026-07-10

This research examines the effect of Tax Risk, audit committee, independent commissioner board, and leverage on tax avoidance at State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Furthermore, the research applies a quantitative approach. The data were taken from the companies’ annual reports and financial statements listed on the IDX. The data were collected using purposive sampling, with 15 companies as samples and a total of 60 observations during the four-year period. The data were analyzed using multiple linear regression after fulfilling the classical assumption tests. The results of testing and analysis show that Tax Risk has a positive effect on tax avoidance at State-Owned Enterprises (BUMN). However, the audit committee has a negative effect on tax avoidance, while the independent commissioner board does not affect tax avoidance. Meanwhile, leverage has a positive effect on tax avoidance. These findings indicate that corporate governance mechanisms and capital structure have different roles in influencing tax avoidance practices in State-Owned Enterprises (BUMN).

DETERMINAN FINANCIAL DISCLOSURE: TINJAUAN LITERATUR TERHADAP TRANSPARANSI DAN KINERJA PERUSAHAAN

Fifi Rahma Dwiyanti — 2026-07-10

This study aims to develop a conceptual model of the determinants of financial disclosure and their implications for corporate transparency and firm performance. A qualitative approach was employed using a systematic literature review of 47 articles published in reputable international journals between 2001 and 2025. The articles were selected through keyword-based searches, inclusion and exclusion criteria, and thematic synthesis to identify key themes, relationships, and research gaps. The review identifies five major determinants of financial disclosure: corporate governance, firm characteristics (size, leverage, profitability, and firm age), environmental, social, and governance (ESG) performance, the regulatory environment, and digital technology adoption, including XBRL, internet-based reporting, and artificial intelligence. The findings indicate that financial disclosure is influenced by both internal organizational factors and external institutional and technological developments. High-quality financial disclosure improves corporate transparency by reducing information asymmetry between management and stakeholders, thereby supporting better firm performance. This study contributes to the literature by integrating fragmented findings into a comprehensive conceptual framework that explains the relationships among the determinants of financial disclosure and their outcomes. The proposed framework provides a useful foundation for future empirical research and offers practical insights for managers, regulators, auditors, and other stakeholders seeking to strengthen corporate transparency and accountability.

ANALISIS STABILITAS HARGA BAHAN POKOK DI PASAR TRADISIONAL KOTA SURAKARTA DI ERA E-COMMERCE

Sulistyowati Sulistyowati — 2026-07-10

Price stability of staple commodities is a crucial aspect in maintaining economic balance as it directly affects consumers’ purchasing power and trading activities. Traditional markets face price instability due to supply-demand dynamics, distribution factors, production conditions, and e-commerce-driven consumer behavior changes. This study aims to analyze the stability of staple commodity prices in traditional markets in Surakarta City during the e-commerce era and identify factors influencing price changes. This research employed a descriptive qualitative method using a field study approach through observations and interviews with traditional market actors. The analysis was based on price stability theory, supply and demand theory, price volatility, distribution and supply chain perspectives, and digital transformation theory. The findings reveal that staple commodity prices in traditional markets in Surakarta City elatively unstable, particularly for commodities vulnerable to production and distribution changes, such as chili, cooking oil, and eggs. Price instability is mainly influenced by distribution disruptions, weather changes, transportation costs, and seasonal demand increases. E-commerce contributes to greater price transparency and market competition while influencing consumer behavior toward traditional markets. This study concludes that integrating traditional market systems with digital technology is an important strategy for improving price stability in the future.