Jurnal Ilmiah Aset

Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi SDM dalam Mendukung Efektivitas Sistem Informasi Akuntansi pada Lingkungan Bisnis Digital

2026-05-07T03:05:10+00:00

The development of the business world that has entered the era of globalization requires companies to increase the effectiveness of their resources. Including accounting information systems. Factors that can affect the effectiveness of accounting information systems are the utilization of information technology and the competence of human resources. This research aims to determine the effect of utilization of information technology and competence of human resources on the effectiveness of accounting information systems at PT. Pandowo Utomo Food Semarang in 2024. The sampling technique employed is the saturated sample method. The data analysis is conducted using Multiple Linear Regression. The collected data was processed using the Software Statistical Program for Science (SPSS) version 25 for windows. The results of this research indicate that the utilization of information technology and competence of human resources has a positive and significant effect on the effectiveness of accounting information systems.

Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Tax Avoidance Perusahaan LQ45

2026-05-07T03:14:59+00:00

This study aims to analyze the influence of the independent board of commissioners and audit committees on tax avoidance practices in companies that are members of the LQ45 index for the 2022–2024 period. The background of the research is based on the still high practice of tax avoidance that takes advantage of regulatory loopholes and the importance of good corporate governance mechanisms in supervising management policies. This study uses an explanatory quantitative approach with secondary data in the form of financial statements and annual reports. The sample was determined through purposive sampling and obtained from 28 companies. The dependent variable of tax avoidance is measured using the Effective Tax Rate (ETR), while the independent variable includes the proportion of the independent board of commissioners and the number of audit committees. Data analysis was carried out by multiple linear regression after going through the classical assumption test. The results of the study show that independent board of commissioners has a negative and significant effect on tax avoidance, which means that the higher the proportion of independent commissioners, the more tax avoidance practices tend to decrease. On the other hand, audit committees have a positive and significant effect on tax avoidance, which shows that an increase in the number of audit committee members does not necessarily increase the effectiveness of supervision. These findings indicate that the effectiveness of surveillance is determined not only by quantity, but also by quality and independence. Therefore, companies need to strengthen their supervisory function substantively to suppress tax avoidance practices.

Ontologi Laba: Dari Angka Akuntansi ke Realitas Sosial

2026-05-07T03:03:59+00:00

This paper examines the ontological status of profit in accounting by addressing a fundamental philosophical question: does profit exist as an objective economic reality, or is it primarily a social construct produced through accounting practices? Using a qualitative literature review, this study synthesizes seminal and recent accounting scholarship on realism, interpretivism, performativity, and critical realism. The analysis shows that profit cannot be understood solely as a neutral reflection of underlying economic facts. Rather, profit is shaped by accounting conventions, institutional settings, and social interpretations that determine how economic events are recognized, measured, and communicated. At the same time, profit is not merely fictional, because once reported, trusted, and used, it produces real consequences for managerial decisions, investor judgments, organizational legitimacy, and public policy. Thus, profit should be understood as a conceptually constructed yet socially real phenomenon with performative and causal effects. This ontological perspective broadens the role of accounting from a technical measurement tool to a social mechanism that participates in shaping economic reality, accountability, and power relations in contemporary society.

Pengaruh Likuiditas dan Solvabilitas Terhadap Kinerja Keuangan Perusahaan Dimoderasi oleh Ukuran Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2022

2026-07-29T06:44:59+00:00

This study aims to determine the effect of liquidity (CR) and solvency (DAR), on the company's financial performance (ROA) moderated by and company size (ln total assets) listed on the Indonesia Stock Exchange in 2022. The population consisted of 684 non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2022. The research data is secondary data taken from the official website of the Indonesia Stock Exchange (www.idx.co.id) in December 2023. The data were analyzed using descriptive analysis, moderating regression analysis (MRA), and analysis hypothesis with SEM-PLS with WarpPLS software version 8.0 is because classical assumption testing cannot be fulfilled. The results of this study indicate that: (1) liquidity (CR) has no effect on the company's financial performance (ROA); (2) solvency (DAR) has a positive and significant effect on the company's financial performance (ROA); (3) company size (ln total assets) has a negative and significant effect on the company's financial performance (ROA); (4) company size (ln total assets) does not moderate the effect of liquidity (CR) on the company’s financial performance (ROA); and (5) company size (ln total assets) moderates the effect of solvency (DAR) on the company’s financial performance (ROA).

Kontribusi Pajak Bumi Dan Bangunan (PBB-P2) Terhadap Pendapatan Asli Daerah Kabupaten Sidoarjo Tahun 2023

2026-05-07T03:08:45+00:00

This study aims to analyze the effectiveness and contribution of Rural and Urban Land and Building Tax (PBB-P2) to the Regional Original Income (PAD) of Sidoarjo Regency in 2023. The study uses a qualitative approach with a literature study method, where data is obtained from scientific journals, reports from the Regional Tax Service Agency (BPPD) of Sidoarjo Regency, APBD documents, and various relevant library sources. The results show that the realization of PBB-P2 revenue in Sidoarjo Regency in 2023 reached IDR 292 billion from a total PAD of IDR 1,851.09 billion, with a contribution rate of 15.77% to total PAD and 24.20% to total regional taxes. In terms of its effectiveness, PBB-P2 revenue during the 2020–2023 period reached an average of 106.3%, which is categorized as very effective. However, the contribution of PBB-P2 to PAD is still not optimal due to several factors, including low taxpayer compliance, limited collection administration capacity, and outdated tax object data. Therefore, efforts are needed to focus on quality and quantity or tax expansion, update the NJOP database, and develop digital services to strengthen regional fiscal independence.

Pengaruh Layanan Pesan Antar (Delivery Order) Grabfood terhadap Omzet Bisnis Kuliner di Kecamatan Teluk Segara

2026-07-29T06:43:33+00:00

Digital platforms such as GrabFood have become an effective solution to support today's fast-paced lifestyle. GrabFood has attracted many culinary businesses, including those in Teluk Segara District, an area experiencing rapid culinary business growth. This service is expected to increase the number of orders through wider customer reach, although service fees and business competition may affect profits. This study aimed to examine the effect of GrabFood delivery services on the turnover of culinary businesses in Teluk Segara District. The study employed a quantitative approach with a causal associative method. Data were collected through questionnaires distributed to Grab partner businesses. The results showed that GrabFood delivery services had a positive and significant effect on culinary business turnover. The partial t-test produced a significance value of 0.013, which was lower than 0.05, and a t-value of 2.651, exceeding the t-table value of 2.045. Furthermore, the simple linear regression equation was obtained as Y = 16.599 + 0.321X, indicating a positive relationship between GrabFood delivery services and culinary business turnover. Therefore, GrabFood delivery services significantly contribute to increasing culinary business turnover in Teluk Segara District.

Digital Payment Interoperability and Financial Inclusion in The Gambia: Policy Priorities for a Resilient Central Banking Framework

2026-07-30T07:30:18+00:00

The expansion of mobile money, digital payments, and platform-based financial services is reshaping the role of central banks in promoting financial inclusion, payment efficiency, and system stability. In The Gambia, digital financial services offer important opportunities to widen access to finance and improve the performance of the national payments ecosystem. However, these gains may remain limited where providers operate in fragmented ways and interoperability remains weak. This paper examines how digital payment interoperability can strengthen financial inclusion and support a more resilient central banking framework in The Gambia. Drawing on a qualitative policy-analysis approach based on literature review, regulatory analysis, and contextual assessment of The Gambia within the broader African and ECOWAS digital finance landscape, the paper identifies the principal institutional, market, and governance barriers that constrain interoperable digital payments. The analysis shows that fragmented payment rails, uneven regulatory coordination, weak integration across providers, and infrastructural and literacy constraints can reduce user convenience, increase transaction costs, and weaken payment-system resilience. The paper argues that interoperability should be treated not merely as a technical issue, but as a strategic policy instrument through which the Central Bank of The Gambia can advance inclusion, efficiency, trust, and financial-system resilience. It concludes by proposing policy priorities around common standards, proportionate regulation, infrastructure investment, consumer protection, cybersecurity, and phased regional alignment within ECOWAS

Analisis Kualitas Internet Financial Reporting pada Perusahaan BEI

2026-07-29T06:48:58+00:00

The development of digital transformation has encouraged companies to improve the quality of financial information disclosure through internet-based media or Internet Financial Reporting (IFR). Previous studies on IFR have mostly focused on the existence of IFR practices, internal company factors, or specific industrial sectors. Studies comparing IFR quality across industrial sectors while considering aspects of digital transparency, website quality, and Environmental, Social, and Governance (ESG) disclosure are still limited. This study aims to analyze the quality of Internet Financial Reporting among companies listed on the Indonesia Stock Exchange based on industrial sector classification. This research employs a quantitative approach using a descriptive comparative method. IFR quality is measured using an IFR index consisting of four components: content, timeliness, technology, and user support. Data analysis techniques include content analysis, descriptive statistics, and the Kruskal-Wallis Test. The results indicate that the manufacturing sector has a relatively higher average IFR quality compared to other sectors. However, the Kruskal-Wallis Test shows that the differences in IFR quality among industrial sectors are not statistically significant. The findings also reveal that the development of digital transformation has made digital transparency, website quality, and ESG disclosure important aspects in improving corporate reporting quality. This study is expected to provide contributions for companies and regulators in enhancing digital-based financial reporting transparency and quality in Indonesia.