Jurnal Penelitian Teori & Terapan Akuntansi (PETA)

Bank Profitability and Risk: A Mediation Perspective of Capital Adequacy Ratio in the Indonesian Banking Industry

2025-07-31T12:27:02+07:00

This study aims to analyze the effect of funding decisions on bank profitability, with the Capital Adequacy Ratio (CAR) as a moderating variable. The object of the study is conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The independent variables analyzed include company size (SIZE), non-performing loans (NPL), operational efficiency (BOPO), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM), with Return on Assets (ROA) as the dependent variable. The research method uses a quantitative associative-causal approach, with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA). The results of the study indicate that simultaneously, the variables SIZE, NPL, BOPO, LDR, and NIM have a significant effect on ROA. Partially, NPL and BOPO have a significant negative effect on ROA, while NIM has a significant positive effect. SIZE and LDR have no significant effect on ROA. The CAR variable was shown to moderate the effects of SIZE, BOPO, and NIM on ROA, but was ineffective in significantly moderating the effects of LDR and NPL. This finding underscores the importance of managing funding structure and capital adequacy in improving banking profitability. This research contributes to policymakers and bank management in formulating financial strategies oriented towards efficiency and business sustainability

The Impact of Financial Behavior, Spiritual Intelligence, Financial Knowledge and Financial Freedom in Financial Management for Business Actors

2025-07-31T08:17:47+07:00

The factors influencing the personal financial management of tourism entrepreneurs in Madura include financial behavior, spiritual intelligence, financial knowledge, and financial freedom. The sampling technique employed in this study is using convenience and purposive sampling. Method of documentation and observation are used to collect research data. This research utilizes several data analysis approaches, including multiple linear regression analysis, classical assumption testing, goodness-of-fit evaluation of regression models, descriptive analysis, as well as validity and reliability testing, in addition to hypothesis testing. The research findings show that financial behavior, spiritual intelligence, financial knowledge, and financial freedom significantly and positively influence one's personal financial management

The Influence Of Investment Decisions on The Financial Freedom Of MSME in Madura

2025-07-31T07:51:14+07:00

This study analyzes the influence of investment decisions based on the effectiveness of financial management, investment experience, and gender factors on the financial freedom of micro, small, and medium enterprises (MSMEs). The objective of this research is to evaluate how effective financial management, investment experience, and gender impact the financial freedom of MSME actors. This research employs a quantitative approach. The population consists of MSME actors located in the Madura region. Samples were taken using convenience sampling methods, and data were collected through the distribution of questionnaires. Data analysis was conducted using multiple linear regression techniques. The results indicate that investment decisions based on effective financial management, experience, and gender have an influence on financial freedom, while investment decisions based on gender do not demonstrate a significant effect on financial freedom

Tax Compliance: The Illusory Perception of Witnessing the Greed Phenomenon of Indonesian Tax Officials

2025-07-31T07:20:42+07:00

This study aims to present a comprehensive portrait of the shift in perception, not only related to tax compliance from the taxpayer's perspective, but also as a turning point in taxpayer perceptions of institutions and officials within the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia. Furthermore, this study raises the issue of the illusion of compliance as a form of resistance by taxpayers who have lost trust in tax institutions and officials. This study was completed using a qualitative method approach. The results of this study illustrate that taxpayer perceptions of tax compliance and obedience are contradictory, in line with various cases of tax corruption in Indonesia. This study is expected to contribute as a reference material for the Indonesian government to reconstruct the level of public trust in the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia, as well as the tax management system in Indonesia, considering that taxes are the backbone of the Indonesian state.

Analysis of Funding Decisions to Assess Profitability at PT Bank Jatim

2025-07-30T19:50:21+07:00

This study aims to determine the management of funding sources at PT Bank Jatim Tbk. whether it has shown a more efficient prospect, to determine the impact of funding sources on profitability at PT Bank Jatim Tbk. The data in this study were obtained from published annual reports which were samples in the study of historical data on financial statements for the last 5 (five) years, from 2019 to 2023. The type of research used in the study is quantitative descriptive. The data processed are DER (Debt to Equity Ratio), DAR (Debt to Assets Ratio), LDE (Long term Debt to Equity Ratio), ROA (Return On Assets), ROE (Return On Equity) The calculation technique used in the study is to calculate the percentage of the ratio. While the data analysis technique used is descriptive quantitative analysis. Based on the results of calculations and data collection, the results show that funding source decisions reduce profitability from the DER (Debt to Equity Ratio) indicator, DAR (Debt to Assets Ratio), LDE (Long term Debt to Equity Ratio), ROA (Return On Assets), ROE (Return On Equity).

Budget Performance and Satisfaction of IKPA-Based Work Units at the Surakarta KPPN

2025-07-14T14:16:32+07:00

This study aims to analyze budget implementation performance and work unit satisfaction based on the achievement of Budget Implementation Performance Indicators (IKPA) at KPPN Surakarta in 2024. The IKPA achievement of KPPN Surakarta in 2024 was recorded at 97.16, which fell into the “Very Good” category. This study also explores how KPPN's service quality affects Satker satisfaction, using the SERVQUAL service quality theory which includes the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The research method used is qualitative with interviews, observation, and documentation. The results showed that although IKPA achievements were quite good, there were challenges in DIPA revisions, budget deviations, and late bills. The quality of KPPN services affects Satker satisfaction, which is also influenced by better coordination and budget management. This study recommends improving coordination and human resource capacity in Satker to overcome the challenges.

Blockchain Adoption in Accounting Practices in Indonesia: A Systematic Literature Review

2025-07-30T20:16:16+07:00

This article aims to analyze the potential of blockchain adoption for accounting in Indonesia. This study uses the SLR model or Systematic Literature Review. The result find blockchain adoption in accounting practices is a crucial strategy to enhance the quality, transparency, and efficiency of accounting systems. This technology holds significant potential for application across various sectors, including transaction recording, auditing, financial reporting, taxation, Islamic finance, and accounting education. However, the successful adoption of blockchain largely depends on the availability of adequate regulatory frameworks, technical standardization, professional training for accountant, and the integration of blockchain-related content into accounting curriculum.

The Influence of Executive Participation on the Development of Information Technology in MSMEs in Surakarta

2025-07-31T09:59:04+07:00

The development of IT (Information Technology) management is influenced by the involvement of owners, owner participation, owner background, and company conditions, this is a factor that affects the progress of IT management. The purpose of this study is to find out: Owner participation factors affect the progress of IT management in MSMEs in Surakarta. The ownership involvement factor affects the progress of IT management in MSMEs in Surakarta. The condition of the owner's organization affects the progress of IT management in MSMEs in Surakarta. The owner's background factor affects the progress of IT management in MSMEs in Surakarta. The factors of participation, involvement, conditions, and background of the owner affect the progress of IT management in MSMEs in Surakarta. The MSME research population in Surakarta is 40 MSMEs. Data was collected through questionnaires. Data analysis used t-test and F-test techniques.

The conclusions of the research results are: (1) The variable of owner participation is proven to have no influence on the variable of information technology development. (2) The variables of owner involvement affect the variables of information technology development. (3) The variables of organizational conditions have no effect on the variables of information technology development. (4) The background variable of the owner has no effect on the variable of information technology development. (5) The results of the independent variables together have no effect on the dependent variables

CSR and GCG on Firm Value with Intellectual Capital as a Moderating

2025-01-22T13:06:18+07:00

This research aims to examine the impact of GCG and CSR on firm value, and whether IC moderates these effects. This research use data from the Indonesia Stock Exchange (IDX) for the food and beverage subsector from 2021-2023. In this research, the sample was selected through the purposive sampling method and employs descriptive statictical analysis, panel data regression, and model feasibility testing techniques. The result of this research indicate that CSR, GCG, and IC have a positive effect to Firm Value. The connection between CSR and the value of a company cannot be moderated by IC. However, it has the potential to influence the relationship between GCG and firm value. This research contributes by offering a new perspective, positioning IC as a moderating variable that can strengthen or weaken the relationship between CSR and GCG on firm value.

The Role of Accounting in Realizing Sustainable Development

2025-01-22T14:11:39+07:00

This study examines the role of accounting as measured by green accounting, MFCA, environmental disclosure, environmental performance, and environmental cost towards sustainable development in companies operating in the mining sector and listed on the Indonesia Stock Exchange for the period 2021-2023. The total sample analyzed was 14 companies with 38 data collected. The sample selection technique applied was purposive sampling and the analysis was carried out using multiple linear regression. The tool used for analysis in this study was SPSS version 25. The research findings from the multiple linear regression analysis indicated that green accounting, environmental performance, and environmental cost had no effect on sustainable development. On the other hand, MFCA and environmental disclosure showed an effect on sustainable development. With this study, it emphasizes the importance of companies to obtain social support by adjusting their activities to social values in order to survive in the long term.