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All Journal Ekonomi Bisnis Krisna: Kumpulan Riset Akuntansi Monex: Journal of Accounting Research Jurnal ASET (Akuntansi Riset) The Accounting Journal of Binaniaga JRA: Jurnal Riset Akuntansi Jurnal Akuntansi dan Bisnis International Journal of Financial, Accounting, and Management Jurnal Riset Terapan Akuntansi Ilomata International Journal of Tax and Accounting EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Proceedings of The International Conference on Social and Islamic Studies Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Ishak, Jouzar Farouq
Jurusan Akuntansi, Politeknik Negeri Bandung
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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Pengaruh Biaya Kualitas dan Biaya Produksi Terhadap Penjualan (Studi Kasus pada PT. XYZ) Dzakiyyah, Farah; Ishak, Jouzar Farouq
Prosiding Industrial Research Workshop and National Seminar Vol. 13 No. 01 (2022): Vol 13 (2022): Prosiding 13th Industrial Research Workshop and National Semin
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.497 KB) | DOI: 10.35313/irwns.v13i01.4296

Abstract

Persaingan antar perusahaan pada era globalisasi saat ini semakin meningkat dan tidak dapat dihindari. Agar dapat mempertahankan posisinya di pasar, maka perusahaan perlu menghasilkan barang yang berkualitas tinggi dengan harga yang dapat bersaing, yang dapat berdampak pada meningkatnya penjualan. Untuk memproduksi barang yang berkualitas tinggi dengan harga yang bersaing maka perusahaan perlu melakukan pengendalian terhadap biaya kualitas dan biaya produksi yang dikeluarkan perusahaan. Dalam lima tahun terakhir, penjualan produk pada PT. XYZ cenderung mengalami penurunan. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh biaya kualitas dan biaya produksi terhadap penjualan pada PT. XYZ baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan bantuan software Statistical Package for Social Sciences (SPSS) versi 26. Hasil dari penelitian ini mengungkapkan bahwa secara parsial biaya kualitas dan biaya produksi berpengaruh positif dan signifikan terhadap penjualan. Sedangkan hasil uji simultan menunjukkan bahwa biaya kualitas dan biaya produksi berpengaruh positif dan signifikan terhadap penjualan.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bandung Barat Raudhatul, Azmi; Farouq Ishak, Jouzar
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5201

Abstract

This paper aims to examine three competencies (i.e., HR competence, SPIP implementation, and SIPD implementation) in Bandung Barat Regency towards the quality of Local Government financial reports. Data were collected from 90 respondents from human resources in Bandung Barat Regency, Indonesia. Multiple linear regression analysis was employed to evaluate HR proficiency, SPIP implementation, SIPD implementation, and the quality of Local Government financial reports. The significance of this study lies in its potential to influence the auditor's evaluation of the financial statements of regional governments by enhancing the competence of the apparatus, internal control systems, and development factors of local government information systems for the local government of Bandung Barat Regency. The sole signal in the Bandung Barat Regency was the focus of this investigation, which has the drawback that the results of a comparable study on another study object can provide different results. Nonetheless, several areas were identified that the local government can explore to enhance credibility and the auditor's perspective. Keywords: HR Competence, SPIP Implementation, SPID Implementation, Quality of Local Government Financial Reports
PENGARUH PENERAPAN SISTEM INFORMASI E-SAMSAT TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Alghaviqi, Muhammad Wafqi Aufa; Ishak, Jouzar Farouq
Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i2.10318

Abstract

This research was conducted to determine the influence of the implementation of the E-Samsat information system on motor vehicle taxpayer compliance at the SAMSAT Garut Regency office. The research method used is descriptive quantitative. The number of samples used in this study were 100 respondents with several criteria. Primary data obtained through a questionnaire. From the results of the coefficient of determination test, the application of the E-Samsat information system has an influence on the compliance level of motor vehicle taxpayers by 29.5%. As for the results of hypothesis testing, it can be seen that the tcount value is 6.407 and the ttable value is 1.984. These results indicate that the tcount value is greater than the ttable value so it can be concluded that H0 is rejected and H1 is accepted. Thus it can be concluded that there is a positive influence between the application of the E-Samsat information system on motor vehicle taxpayer compliance in Garut Regency. Keywords: E-Samsat, Vehicle Tax, Taxpayer Compliance
PENGARUH KONTRIBUSI PAJAK RESTORAN, PAJAK HIBURAN, PAJAK HOTEL, DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA CIMAHI Amelia, Vera; Ishak, Jouzar Farouq
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.250-262

Abstract

Tujuan penelitian ini untuk memahami bagaimana pengaruh kontribusi pajak restoran, pajak hiburan, pajak hotel, dan pajak penerangan jalan terhadap penerimaan PAD di Kota Cimahi dari 2016-2020, dengan simultan dan parsial. Metode yang dipakai adalah kuantitatif melalui pendekatan deskriptif pada data sekunder yakni Laporan Bulanan Penerimaan Pendapatan Daerah Kota Cimahi dari 2016-2020 yang dikerjakandengan IBM SPSS Statictics Versi 25.0. Sampel pada penelitian ini yaitu 60 bulan. Hasil penelitian ini membuktikan bahwa pajak restoran, pajak hiburan, pajak hotel, dan pajak penerangan jalan secara individumaupun bersama-sama tidak terdapat pengaruh yang signifikan terhadap PAD di Kota Cimahi.
The role of earnings quality in the impact of earnings management and leverage on firm value Ishak, Jouzar Farouq
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.1204

Abstract

Purpose: This study examines the impact of earnings management and leverage on firm value with earnings quality as an intervening variable. Research methodology Quantitative methods were used in this study, which employed path analysis to examine the relationships between variables. Samples were taken from state-owned enterprises in Indonesia, with a particular focus on those listed on the 2017-2021 BUMN 20 Index of the Indonesia Stock Exchange. Results: The results show that earnings quality mediates the relationship between leverage and firm value. Specifically, leveraging through earnings quality was found to maximize firm value, as profitable businesses prioritized internal financing because of their high rate of return. Limitations: This study was limited to the IDX BUMN 20 index between 2017 and 2021. Contribution: The findings suggest that management should consider leveraging to optimize firm value. In addition, it provides valuable insights into firm value, particularly for firms that rely heavily on internal financing. Novelty: This research is the first study to specifically focus on the IDX BUMN 20 index, covering both the periods before and during the Covid-19 pandemic.
PENINGKATAN LAYANAN KOPERASI KWP POLBAN BANDUNG MELALUI PENATAAN DOKUMEN BERBASIS ISO 9001-2008: - Purwihartuti, Koernia; Karnawati, Hennidah; Marwansyah; Angestiwi, Tiafahmi; Kristianingsih; Ishak, Jouzar Farouq
Jurnal Difusi Vol. 5 No. 2 (2022): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v5i2.2247

Abstract

Hasil observasi pendahuluan diketahui bahwa Koperasi KWP belum dapat dikategorikan sebagai organisasi profesional terutama dari aspek penataan dokumennya. Karena itu, langkah strategis yang perlu dilakukan KWP adalah melakukan penataan sistem, mekanisme dan prosedur dengan menggunakan ketentuan yang tertera dalam panduan ISO 9001-2008. Tujuan PKM ini adalah membantu KWP dalam melakukan penataan dokumen berbasis ISO 9001-2008 berupa manual mutu atau pedoman mutu, pemetaan proses kerja, kebijakan mutu dan sasaran mutu dan prosedur kerja. Grand theory yang digunakan sebagai dasar pembuatan dokumen mutu adalah standar ISO 9001-2008. Metode yang digunakan adalah Program Kemitraan Masyarakat berupa pembuatan dan penataan dokumen mutu berbasis ISO 9001-2008 dan pelatihan untuk sosialisasi perangkat yang sudah dibuat. Biaya yang dibutuhkan untuk Program Kemitraan Masyarakat ini adalah Rp 18.000.000,- yang bersumber dari dana DIPA POLBAN. Luaran dari program ini berupa luaran wajib dan luaran tambahan. Luaran wajib berupa laporan pelaksanaan PKM, video kegiatan PKM dan artikel ilmiah yang dipublikasikan dalam jurnal “Difusi” POLBAN Luaran tambahan berupa poster yang didesiminasikan dalam seminar dan pameran (Sepa) Polban
Pengaruh Harga Jual terhadap Volume Penjualan Rokok (Studi Kasus pada Perusahaan Subsektor Rokok yang terdaftar di Bursa Efek Indonesia) Rospita Sari, Cici; Indrawati, Lili; Sembiring, Etti Ernita; Ishak, Jouzar Farouq
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.5002

Abstract

After the economy slowed down due to the pandemic, demand in the cigarette sector began to recover in 2021. The growth rate of cigarette sales volume is different for each category. These conditions indicate that the price gap due to CHT tariffs has led to significant growth in the performance of products at lower prices (IDX, 2022). This study uses a quantitative approach using the selling price (X) and sales volume (Y). The subjects are 3 cigarette sub-sector companies that are listed on the Indonesia Stock Exchange and have published their 2017-2021 annual reports. Data were analyzed using panel data regression with the help of SPSS 26.0 software. The results showed that the selling price variable had a significant positive effect on sales volume. This can be seen from the results of the t test where the significance value of the t test is 0.003 <0.05. In addition, the coefficient of determination shows that the selling price variable has an effect of 49.7% on sales volume. While the remaining 50.3% is influenced by other factors not included in this study.
Apakah Profitabilitas dan Ukuran Perusahaan Berkontribusi terhadap Nilai Perusahaan? Ishak, Jouzar Farouq; Dahtiah, Neneng; Sitorus, Sifra Christalia Rustiana; Nabila, Raihani Putri
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.5961

Abstract

The purpose of this research is to examine the effect of profitability and size company on the firm value of company in Index LQ-45 Indonesia Stock Exchange. This research uses financial statements data in term 2018-2023 by multiple regression analysis. The result shows that profitability and size company have effects on the firm value of company in LQ-45 Index Indonesia Stock Exchange. A company size that is too large is considered to cause a lack of efficiency in monitoring operational and strategic activities by management, thereby reducing firm value.
Pengaruh Realisasi Anggaran Hibah dan Anggaran Bantuan Keuangan terhadap Pertumbuhan Ekonomi Utari, Sherina Putri; Ishak, Jouzar Farouq; Rufaedah, Yanti; Gunawan, Arwan
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6392

Abstract

This study aims to determine the relationship between grant budget realization and financial assistance budget realization on regional economic growth in West Java Province. The realization of the grant budget and the realization of the financial assistance budget which continues to decline are often associated with economic growth which continues to increase. The method in this study is a quantitative method with data collection through secondary data derived from regional government financial reports and primary data in the form of interviews with the Regional Secretariat of West Java Province. The data analysis technique used is descriptive quantitative analysis using the Statistical Package for the Social Sciences (SPSS) version 25 tools. The results of the analysis show that the realization of the grant budget has no significant effect on economic growth in West Java Province as well as the realization of the financial assistance budget which has no significant effect on economic growth.
Pengaruh Pengungkapan Corporate Social Responsibility dan Kinerja Lingkungan terhadap Harga Saham: (Studi Empiris pada Perusahaan yang terdaftar dalam BEI Periode 2018-2021) Rovishany, Nabila Daffa; Gunawan, Arwan; Sudradjat, Sudradjat; Ishak, Jouzar Farouq
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.5004

Abstract

Nowadays, financial information that only includes profit is not enough to ensure the continuity of the company. Companies need to provide other information needed by stakeholders in terms of decision making, namely information on social and environmental aspects that are realized by implementing corporate social responsibility. This study aims to determine the effect of CSR-economic, CSR-environmental, CSR-social, and environmental performance disclosures on the stock prices of companies listed in the LQ45 Index. The research sample consisted of 11 companies selected through several criteria with a period of 4 years (2018-2021). This study uses a quantitative method using secondary data obtained from annual reports and sustainability reports. The hypothesis was tested using multiple linear regression analysis. The results showed that CSR-economic had a negative and significant effect on stock prices, CSR-environment had a positive and significant effect on stock prices, while CSR-social and environmental performance had no effect on stock prices.
Co-Authors Adnia Nurhayati Afriady, Arif Alghaviqi, Muhammad Wafqi Aufa Amaldia Sonnya Budiarto Amelia Ramadayanti Amelia Rizky Alamanda Arianto Wisnu Prabowo Arief, Khozin Arry Irawan Arry Irawan, Arry Arwan Gunawan Dahtiah, Neneng Darya Setia Nugraha Dian Imanina Burhany Dian Novianti Diandra Oliviani Almandita Dina Aprilianti Dzakiyyah, Farah Endah Dwi Kusumastuti, Endah Dwi Fitri Amaliyah Furi Fatwa Dini Ghinaa Khoirunnisa Gina Siti Nur Afiah Hasbi Assidiki Mauluddi Hastuti Hastuti Hilmy Rizal Hidayat Ilham Zharfan Satrya Karnawati, Hennidah Kholifah Fil Ardhi Kholifah, Nabillah Nur Khozin Arief Kristianingsih Lili Indrawati Marwansyah Mia Rosmiati Mia Sukmawati Mochamad Umar Mai Mulyandani, Vina citra Nabila, Raihani Putri Nana Marliyana Novi Nurbaeti Nugraha, Arie Apriadi Nurul Hasanah Purwihartuti, Koernia Putra, Sugih Sutrisno R.Wendi Rusmawan Kusumah Rahma Nazila Muhammad Ranti Fitriani Fauziah Raras Santiadin Raudhatul, Azmi Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rika Septi Rahmawati Rina Nurmalina Rizka Amanda Rizki Fatah Maulana Rospita Sari, Cici Rovishany, Nabila Daffa Sakti, Tamaarine Ayunillah Afraaniti Sarah, Ira Siti Sembiring, Etti Ernita Siti Nur Anisya Siti Nuranisa Sitorus, Sifra Christalia Rustiana Sudjana Sudradjat Sudradjat Sudradjat Sudradjat Sudrajat Sulistia Suwondo Supriatna, Iyeh Tanti Hafni Arifah Mustofa Tatik Sarinawati Tiafahmi Angestiwi Tripuspitorini, Fifi Afiyanti Utari, Sherina Putri Vera Amelia Vita Alifah Maulina Yanti Rufaedah, Yanti Yeni Priatna Sari, Yeni Priatna Yeti Apriliawati, Yeti Yevi Dwitayanti