Accounting Research Journal

Determinants of MSME Income: The Role of Capital, Education Level, and Financial Literacy in Manufacturing MSMEs

2026-05-05T15:19:01+07:00

This study aims to examine the effects of capital, education level, and financial literacy on the income of Micro, Small, and Medium Enterprises (MSMEs) in Bengkalis Regency. A quantitative approach was employed using a survey method involving 390 MSME actors selected through purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that capital, education level, and financial literacy have positive and significant effects on MSME income, with financial literacy emerging as the most dominant factor. These findings suggest that, beyond traditional production factors, the ability to effectively manage financial resources plays a critical role in enhancing business performance. This study contributes to the literature by integrating production theory and human capital theory in explaining MSME income, while also highlighting the importance of financial literacy in the context of small businesses in regional economies. Practically, the findings underscore the need to strengthen financial literacy and human resource capacity as strategic approaches to improving MSME income.

Financial Conditions and Audit Report Lag: Evidence from Indonesia’s Non-Primary Consumer Sector

2026-05-05T15:18:58+07:00

This study examines the effect of financial conditions, proxied by solvability, profitability, and liquidity, on audit report lag in non-primary consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The study employs a quantitative approach using secondary data obtained from audited financial statements, with a total of 321 firm-year observations selected through purposive sampling. Multiple linear regression analysis is applied to test the proposed hypotheses. The results show that solvability has a positive and significant effect on audit report lag, indicating that firms with higher leverage tend to experience longer audit delays due to increased audit complexity and risk. In contrast, profitability and liquidity have negative and significant effects on audit report lag, suggesting that firms with better financial performance and stronger liquidity positions tend to complete the audit process more efficiently and report in a more timely manner. These findings support agency theory and signaling theory, highlighting that financial risk and performance serve as important determinants of audit timeliness. Firms with higher financial risk are associated with longer audit delays, while firms with stronger financial conditions provide positive signals that encourage timely reporting. This study contributes to the literature by providing sector-specific evidence from the non-primary consumer goods industry in Indonesia during the post-pandemic period. The findings also offer practical implications for management, auditors, and regulators in improving the efficiency and timeliness of financial reporting in emerging markets.

A ANALISIS KINERJA KEUANGAN PERUSAHAAN PENERBANGAN PRA DAN PASCA PANDEMI COVID-19

2026-05-05T15:18:56+07:00

Penelitian ini bertujuan untuk mengkaji perbandingan kondisi keuangan perusahaan maskapai penerbangan sebelum dan sesudah masa pandemi Covid-19. Metode yang dipakai adalah pendekatan kuantitatif dengan rancangan komparatif, menggunakan data sekunder sebagai sumber informasi. Temuan studi ini mengindikasikan bahwa tidak ada perbedaan signifikan pada rasio lancar (Current Ratio) dan imbalan investasi (Return on Investment) antara periode sebelum dan setelah pandemi. Akan tetapi, rasio utang terhadap ekuitas (Debt to Equity Ratio) menunjukkan adanya perbedaan yang bermakna di kedua periode tersebut.

THE EFFECT OF TAX POLICY ON BUSINESS MARKETING STRATEGY ACTIVITES IN INDOMARET, BANDUNG REGENCY

2026-05-05T15:18:54+07:00

This study aims to analyze the influence of tax policies on business marketing activities in modern retail companies, specifically Indomaret. As one of the largest minimarket chains in Indonesia with thousands of outlets spread across Indonesia, Indomaret faces various tax policies, such as Value Added Tax (VAT), income tax, and digital tax regulations, which impact the company's operations and marketing strategies. Tax policies, particularly the implementation of an 11% VAT on retail products, directly impact product pricing and consumer purchasing power. This situation encourages the company to adjust its marketing strategies, such as price promotions, discounts, and advertising cost efficiency, to maintain competitiveness in the market. Furthermore, Indomaret also utilizes its extensive network as part of its service marketing strategy, including providing tax payment facilities for the public, which enhances brand image and consumer trust. The research method used a quantitative approach, with data collection techniques through consumer and business surveys, as well as literature studies related to tax policies and retail marketing. Data analysis was conducted to measure the relationship between tax policy variables and marketing activities, such as pricing, promotion, and distribution strategies. The results indicate that tax policies have a significant influence on business marketing activities at Indomaret. Increasing tax burdens tend to encourage companies to adjust pricing and promotional strategies to remain competitive. Furthermore, tax policy also encourages marketing innovation, particularly in the use of additional services and digitalization to attract consumers. The conclusion of this study indicates that tax policy is a critical external factor in determining retail marketing strategies. Therefore, Indomaret needs to integrate tax planning with its marketing strategy to increase business effectiveness and maintain customer loyalty.

THE EFFECT OF PROMOTION COSTS AND GENERAL ADMINISTRATION COSTS ON NET PROFIT IN COSMETICS AND HOUSEHOLD NEEDS COMPANIES

2026-05-05T15:18:51+07:00

Research This study aims to determine the effect of promotion costs and general administrative costs on net profit in cosmetics and household needs companies. to Net Income in cosmetics companies and household needs listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023, both the influence partially and simultaneously. The research method used in this research This research is a descriptive and associative method with a quantitative approach. This study uses secondary data, namely the financial statements of PT Victoria Care Indonesia Tbk, PT Martina Berto Tbk, PT Unilever Indonesia Tbk, and PT Kino Indonesia Tbk. Period 2020-2023. The data analysis technique used is multiple linear regression test, partial test (t test) and partial test (t test). partial test (t test) and simultaneous test (F test). The results showed that partially the variable Promotion Costs and General Administration Costs have no effect on Net Income. effect on Net Income. Simultaneously promotion costs and general administration costs Promotion costs and general administrative costs affect net profit in cosmetics companies and household needs listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2023.