Jurnal Akuntansi Syariah (JAkSya)

PENGARUH STRUKTUR MODAL DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 TAHUN 2020-2023

Winona Kumara Dewi, Risa Wahyuni EDT, Fitria Afni Sunarya — Sun, 21 Dec 2025 00:00:00 +0700

Pasar modal memberikan kesempatan untuk menghubungkan pihak yang mempunyai kelebihan dana dengan pihak yang membutuhkan dana dengan tujuan untuk investasi. Penelitian ini bertujuan untukmenganalisis pengaruh struktur modal dan price earning ratio terhadap return saham pada perusahaan yang terdaftar di LQ45 tahun 2020-2023. Metode penelitian ini menggunakan metode penelitian kuantitatif. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang berindeks LQ45 tahun 2020-2023. Jenis data yang digunakan adalah data sekunder. Populasi penelitian ini adalah laporan keuangan tahunan perusahaan LQ45 tahun 2020-2023. Sampel diambil menggunakan teknik purposive sampling. Teknik analisis data yang digunakan yaitu statistic deskriptif, asumsi klasik, regresi liner berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial struktur modal tidak berpengaruh terhadap return saham dan price earning ratio berpengaruh signifikan terhadap return saham. Sedangkan secara simultan variabel struktur modal dan price earning ratio berpengaruh terhadap return saham.

Kata Kunci: Struktur Modal, Price Earning Ratio, Return Saham

PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM)

Fathiah Fathiah, Risa Wahyuni EDT, Gilang Muhammad Rizky — Sat, 12 Jul 2025 00:00:00 +0700

Laporan keuangan merupakan informasi penting yang yang digunakan untuk pengambilan keputusan, baik bagi manajemen maupun pihak eksternal. Namun, banyak UMKM yang belum memahami dan menerapkan SAK EMKM secara optimal, sehingga laporan keuangan yang dihasilkan kurang informatif dan akurat, bahkan masih banyak juga UMKM yang belum menyusun laporan keuangan. Penelitian ini bertujuan untuk menganalisis penerapan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entits Mikro, Kecil dan Menengah (SAK EMKM). Metode penelitian yang digunakan adalah pendekatan kualitatif, dengan studi kasus pada Rumah Makan Talao Jaya kota Pariaman. Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa Rumah Makan Talao Jaya masih belum mengikuti prinsip prinsip SAK EMKM . Beberapa kendala yang dihadapi termasuk minimnya pemahaman tentang akuntansi, keterbatasan sumber daya, dan kurangnya pelatihan. Implikasi dari dilakukannya penelitian tersusunya laporan keuangan yang sesuai dengan SAK EMKM terdiri dari laporan laba rugi, laporan posisi keuangan, dan catatatn atas laporan keuangan pada bulan juli 2024. Kata kunci : Akuntansi, Laporan Keuangan, SAK EMKM, UMKM

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AN AN AUDIT IMPLEMENTATION PROCEDURES FOR ACCOUNT RECEIVABLE AT PT XYZ BY YANISWAR PUBLIC ACCOUNTANT AND PARTNER

Fadhlil Azhim Alda, Elsa Fitri Amran, Elfina Yenti — Thu, 31 Jul 2025 00:00:00 +0700

This study aims to analyze the procedures for auditing accounts receivable at PT XYZ conducted by KAP Yaniswar and Rekan Pekanbaru, with particular emphasis on compliance with Auditing Standards (SA) 300, SA 315, SA 320, SA 330, and SA 505. The research employs a descriptive qualitative approach using interviews, observations, and documentation techniques. The findings indicate that the audit process was carried out systematically, encompassing audit planning, risk assessment, substantive testing, and external confirmation, and was supported by a layered audit quality control system involving review by junior auditors, supervisors, and audit partners. Although the overall implementation of the audit procedures complied with the applicable Auditing Standards and provided reasonable assurance regarding the fairness of accounts receivable balances, this study identifies certain limitations, particularly in the depth of risk analysis and the suboptimal response rate to external confirmations. Therefore, this study recommends strengthening the risk-based audit approach and enhancing the effectiveness of external confirmation procedures to improve audit quality, especially within small and medium-sized public accounting firms.

THE THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND CARBON ACCOUNTING DISCLOSURE ON PROFITABILITY (CASE STUDY OF COMPANIES LISTED ON THE IDX IN THE INDUSTRIAL SECTOR 2021-2024)

Nurul Hidayah, Elsa Fitri Amran, Atika Amor — Tue, 30 Dec 2025 00:00:00 +0700

This research is motivated by increasing attention to the environmental impact of industrial sector activities, particularly carbon emissions, and their impact on corporate profitability. The objective of this study is to examine the influence of environmental performance and accounting carbon disclosure on the profitability of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach utilizing secondary data obtained through documentation of annual reports and company sustainability reports. The results of statistical analysis indicate that environmental-related practices demonstrate a measurable association with corporate financial performance, although the contribution of each variable differs in magnitude and significance. The findings suggest that strong environmental performance and effective carbon management practices may function as strategic signals that enhance investor perception and corporate value. Therefore, integrating environmental policies into corporate business strategies is essential for supporting long-term financial sustainability within the industrial sector.

PERFORMANCE-BASED BUDGET DETERMINATION AT THE AIRPORT AUTHORITY OFFICE OF REGION VI PADANG

Risa Wahyuni EDT, Fathiah — Tue, 30 Dec 2025 00:00:00 +0700

This study aims to determine the effect of internal control and organizational commitment on performance-based budgeting at the Airport Office of Region VI-Padang. The problem in this study is weak internal control, especially in the supervision of official vehicles and the lack of organizational commitment to follow up on findings related to violations of Standard Operating Procedures (SOP). The type of research used in this study is field research with a quantitative approach. The sample used a total sampling of 36 people. The data collection technique used a questionnaire. The data analysis technique used to answer the research hypothesis is multiple linear regression analysis. The results of this study indicate that: (1) Internal Control has an effect on performance-based budgeting at the Airport Office of Region VI-Padang, with a calculated t_value > t_table, namely 5.303 > 1.691 and a sig. value of 0.000 < (α) 0.05. (2) Organizational Commitment has a positive and significant effect on performance-based budgeting at the Airport Office of Region VI-Padang, with a calculated t_value > t_table, namely 3.032 > 1.691 and a sig. 0.005 < (α) 0.05. (3) Together, internal control and organizational commitment have a positive and significant effect on the use of performance-based budgeting at the Airport Office of Region VI-Padang, with F_count > F_table, namely 21.112 > 2.503 and a sig. 0.000 < (α) 0.05. The conclusion is that Internal Control and Organizational Commitment partially or simultaneously influence the use of performance-based budgeting at the Airport Office of Region VI-Padang. Theoretically, this research can help identify the success of peformance based budgeting, such as internal.control and organizational commitment. Meanwhile practically, this research can increase the efficiency and effectivenes of implementing performance based budgets in public sector organizations.