CONTABILITA : Journal of Accounting and Finance

Code of Professional Ethics of Public Accountants and Auditor Perfomance

I Gusti Ayu Asri Pramesti — 2025-05-21

This study aims to examine the influence of the Five Principles of the code of professional ethics

of Public Accountants on the performance of auditors. The study was conducted at the public

accounting firm (KAP) in Bali Province. The sampling method used is purposive sampling, which

produces a sample of 78 auditors from 14 KAP. This study used primary data collected through

the dissemination of questionnaires. The data analysis technique used is multiple linear

regression analysis. The findings show that integrity, objectivity, competence and professional

prudence, confidentiality, and professional conduct positively affect the performance of auditors

at KAP in Bali

Accounting Information Systems, The Quality of Financial Statements and Internal Control Systems as a Moderation Variable

Yudi Jemiran — 2025-05-22

This study aims to determine the effect of Accounting Information Systems on the quality of Financial Statements in moderation by the Internal Control System. The population in this study is the entire SKPD in Denpasar City Government. Sample determination is done by Purposive sampling method. This study used primary data. Respondents in this study amounted to 83 respondents. The method of data analysis used is Moderated Regression Analysis. The results showed that Accounting Information Systems have a positive effect on the quality of financial statements but the Internal Control System is moderate the influence of Accounting Information Systems on the quality of financial statements

Development of a Income Statement for UMKM CleanShoes Surabaya

Tony Soebijono — 2025-05-22

This study focuses on the development of an income statement for CleanShoes Surabaya, a micro, small, and medium enterprise (MSME) specializing in shoe cleaning services. The primary objective is to implement a standardized financial reporting system in alignment with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to enhance financial transparency and decision-making processes. By adopting the cash basis accounting method, the income statement accurately reflects the company's financial performance over a specific period. The methodology involves collecting financial data from CleanShoes Surabaya, including revenues from regular and premium shoe cleaning services, and expenses such as cleaning materials, employee wages, utilities, rent, depreciation, and marketing costs. The data is then structured into an income statement format as prescribed by SAK EMKM. The findings indicate that the standardized income statement provides a clear overview of the company's profitability, enabling the management to make informed financial decisions and strategize for sustainable growth. This approach also ensures compliance with financial reporting standards, which is crucial for building stakeholder trust and accessing potential funding opportunities.

Development of a Cost of Goods Manufactured (COGM) for UMKM Rujak Manis Pak Imam Surabaya

Mochammad Arifin — 2025-05-22

The purpose of this study is to develop a comprehensive Cost of Goods Manufactured (COGM) model for UMKM Rujak Manis Pak Imam in Surabaya, with the aim of providing accurate unit‐cost information to support pricing and operational decisions. Data were collected through direct observation of production processes, detailed recording of raw material usage, labor time studies, and allocation of manufacturing overhead using the full costing approach. Raw materials accounted for 81 percent of total costs, direct labor comprised 11 percent, and manufacturing overhead represented the remaining 8 percent. The resulting COGM calculation reveals a production cost of Rp 16.354 per portion of rujak manis. This unit‐cost figure enables the business to set competitive selling prices, target desired profit margins, and identify opportunities for cost control—particularly in raw material procurement and labor efficiency. By implementing the developed COGM model, UMKM Rujak Manis Pak Imam can enhance financial transparency, improve decision‑making, and strengthen its long‑term sustainability in the traditional culinary

Comparative Analysis of Local Taxes in The Surabaya City Area

Melly Yuliana — 2025-05-22

The Regional Government requires funding from Regional Original Income (PAD) to carry out equitable development in order to improve community welfare. Funding can come from regional taxes such as Hotel Tax, Restaurant Tax, Entertainment Tax, Street Lighting Tax which can be allocated evenly for regional development. Taxpayers are still not fully aware and contribute to paying regional taxes. This study aims to determine the comparison of regional taxes in the Surabaya City area for the period 2019-2023. This research approach uses a descriptive qualitative approach method through case studies by collecting data through observation, interviews, and documentation studies. The results obtained from this study are that the highest regional tax revenues are in the Central Surabaya area, followed by the second in the East Surabaya area, followed by the South Surabaya area, West Surabaya and the smallest tax is in the North Surabaya area. The types of taxes with the highest revenues in the City of Surabaya can be ranked as follows, the first is restaurant tax, the second is hotel tax, the third is parking tax, the fourth is entertainment tax, and the smallest is street lighting tax for the Surabaya city area.

Determining Disclosure of Tax Avoidance

Richard Andrew — 2025-05-22

The purpose of the study was to find out how profitability, capital intensity, company size, and are affected by tax avoidance. The sample for this study were 34 mining companies listed between 2018 and 2022 on the Indonesia Stock Exchange. The random effect Model (REM) was the selected test model, and the panel regression data were tested using the eviews 12 program. Profitability research results provide significant positive results against tax avoidance. The company size of the business significantly affects tax avoidance in a negative direction. Meanwhile, capital intensity has no effect on tax avoidance.