Media Ilmiah Akuntansi

Transisi Energi Terbarukan: Peran PLTS dalam Efisiensi Ekonomi dan Ketahanan Energi Indonesia

2025-10-06T18:26:30+07:00

This study examines the role of Solar Power Plants (PLTS) in supporting the renewable energy transition in Indonesia, focusing on their contribution to economic efficiency and national energy security. As a country with significant potential for solar energy development, Indonesia is striving to reduce its dependence on fossil fuels, particularly coal, which have negative environmental and economic impacts. The use of PLTS as a renewable energy alternative can not only reduce carbon emissions but also provide long-term economic benefits through operational cost savings and reduced dependence on fluctuating fossil fuel prices. This study also discusses the Indonesian government's policy in achieving the 23% renewable energy mix target by 2025 and its contribution to reducing greenhouse gas (GHG) emissions, as stipulated in the Paris Agreement. By utilizing secondary data from government reports and related institutions, as well as a review of relevant literature, this study concludes that the development of PLTS can be a strategic solution to strengthen Indonesia's energy security, support the achievement of sustainable economic targets, and mitigate the impacts of climate change. This study also suggests the need for policies that further support the acceleration of the energy transition, as well as increased investment and development of other renewable energy technologies such as wind and biomass

Pengaruh Rasio Utang Terhadap Aset, Rasio Lancar, dan Ukuran Perusahaan terhadap Agresivitas Pajak

2025-04-28T19:11:53+07:00

Agresivitas Pajak merupakan tindakan manipulasi Penghasilan Kena Pajak (PKP) yang dirancang melalui perencanaan pajak (Tax Planning) dengan menggunakan metode legal (Tax Evasion) dan legal (Tax Evasion). Penelitian ini bertujuan untuk menguji pengaruh Debt to Asset Ratio, Current Ratio, dan Ukuran Perusahaan terhadap Agresivitas Pajak. Populasi dalam penelitian ini adalah laporan keuangan auditan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 25 perusahaan selama periode pengamatan 4 tahun berturut-turut. Penelitian ini diolah menggunakan SPSS versi 26 dengan teknik analisis data meliputi uji statistik deskriptif, uji asumsi klasik, uji analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa variabel yang mempunyai pengaruh signifikan terhadap agresivitas pajak hanya variabel Current Ratio saja. Sedangkan variabel ukuran perusahaan dan debt-to-asset ratio tidak berpengaruh signifikan. Dan secara simultan Current Ratio, Debt to Asset Ratio, dan Ukuran Perusahaan berpengaruh signifikan terhadap Agresivitas Pajak.

Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Perusahaan

2025-10-02T22:00:47+07:00

The purpose of this study is to investigate the relationship between sustainability reporting and financial performance. This study uses a panel data set from 189 manufacturing companies listed in 2018-2022. The direct effect is tested using multiple regression techniques. The study finds that sustainability reporting has a negative impact on financial performance, as proxied by return on assets. These results indicate that meeting sustainability reporting indicators will increase costs, which means taking a portion of the profits that could be enjoyed by shareholders.

Analisa Efektivitas Penerapan Sistem Informasi Akuntansi Persediaan Barang pada PT Indomakmur Inti Lestari

2025-10-10T12:54:26+07:00

The purpose of this study is to determine how inventory management of merchandise is carried out at PT. Indomakmur. The implementation of Accounting Information Systems for inventory is expected to encourage improved performance and provide a positive impact on the company and related units. In addition, this system also supports smooth operations, especially in marketing activities, because the company can more easily identify market or consumer needs and demands. This study focuses on analyzing the effectiveness of the inventory accounting information system in preventing fraud at PT. Indomakmur Inti Lestari. The research method used is descriptive qualitative, with data collection techniques through observation and documentation, and data analysis using data reduction, data presentation, and drawing conclusions. The results of the study indicate that the inventory cycle of merchandise and the implementation of accounting information systems in the company have largely been running quite effectively, although there are still several aspects that are less than optimal.

Determinasi Profitabilitas Perusahaan: Analisis Pengaruh Pertumbuhan Penjualan, Leverage, Dan Ukuran Perusahaan Pada Sektor Consumer Non Cyclical

2025-10-14T12:56:27+07:00

This study aims to analyze the influence of sales growth, leverage, and firm size on corporate profitability in the Consumer Non Cyclicals sector listed on the Indonesia Stock Exchange (BEI) during the period 2019–2023. The method used was associative research with a quantitative approach. Purposive sampling was applied to select 34 companies, resulting in 170 observations. Data analysis utilized descriptive statistics and panel data regression. The result of the simultaneous test (F-test) indicates that the independent variables collectively and significantly influence profitability. However, partially, the results show that Sales Growth does not have a significant influence on Profitability (Prob. 0.6197). Conversely, Leverage has a significant negative influence on Profitability (Prob. 0.0001). Furthermore, Firm Size has a significant positive influence on Profitability (Prob. 0.0038). High leverage leads to higher interest burdens, which reduces profit. Large firms (high total assets) are often able to enhance productivity and revenue, thereby increasing profitability.