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INDONESIA
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
ISSN : 24433071     EISSN : 25030337     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. Jurnal Akuntansi dan Bisnis is managed by Accounting Study Program, Faculty of Economics, University of Medan Area, published twice a year in May and November.
Arjuna Subject : -
Articles 405 Documents
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Evaluation of Tax Audit Effectiveness Factors in Jakarta Regional Tax Office Frita Melliniawati; Mulyono
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9817

Abstract

Tax audit emerges as a form of control conducted by the Directorate General of Taxes to test taxpayer compliance towards implementing the self-assessment system. According to deterrence theory, taxpayer compliance is highly dependent on cost-benefit analysis, whereby the benefits of complying outweigh the consequences of not complying. Therefore, conducting an effective tax audit is important to increase taxpayer compliance. This study aims to evaluate the causes of the declining tax audit effectiveness based on the Audit Coverage Ratio (ACR) trend in the North Jakarta Regional Tax Office in 2019-2021 by using seven determinant factors of tax audit effectiveness as benchmarks. These factors are then divided into five categories, namely Top Management Support (financial budget adequacy, supporting facilities availability, professional training adequacy), Tax Auditor (Tax Auditor personnel sufficiency and workload), Technology (information system adequacy), and Taxpayers (taxpayers’ cooperativeness). This study used a descriptive-qualitative method by employing document analysis, questionnaires, and interviews. The results point out several issues that have led to the decline in the tax audit effectiveness in the North Jakarta Regional Tax Office, such as inadequate supporting facilities, ineffective professional training, insufficient tax auditor personnel, and lack of integration and accessibility on the existing information systems.
Moderating Effect of Good Corporate Governance on Financial Distress in Indonesia Stock Exchange bobby; Jonnardi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9883

Abstract

Financial Distress is a process of financial distress felt by an entity before bankruptcy occurs. There are two theories that underlie the conceptual framework in this study, namely agency theory and signaling theory. The research aims to obtain empirical clues about the effects of sales growth, liquidity, firm size on financial distress with moderation of good corporate governance in manufacturing entities listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. There were 63 samples of manufacturing companies used in the study using the purposive sampling method. The study used secondary data, namely financial statements. In testing hypotheses using statistical methods, namely panel data regression analysis models. The results showed that sales growth has an insignificant influence, liquidity has a significant positive influence, firm size has a significant negative influence, while good corporate governance cannot moderate the influence of sales growth, but successfully moderates the effect of liquidity and firm size on financial distress.
Financial Distress as a Moderating Effect of Management Turnover, KAP Size, and Audit Fees on Auditor Switching in the Indonesian Stock Exchange Puspita Isnu Fianti; Achmad Badjuri
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.10038

Abstract

This research aims to examine the impact of replacing the KAP management scale and audit costs on auditor turnover, considering the moderating variable of financial distress. The relationship between these various variables can be explained by agency theory, which describes the agency relationship when one or more parties work together or enter into agreements with others as agents to provide specific services. This study also uses the deep pocket theory. The population studied consists of 260 samples, which are companies listed on the Indonesian Stock Exchange (BEI) selected through purposive sampling. The research method used to analyze the data is logistic regression and moderating regression. The experimental results show that the dimensions of KAP have a significant negative impact on auditor turnover, while changes in management and audit costs do not influence auditor turnover. Findings from multiple regression analysis (MRA) indicate that financial distress strengthens the relationship between management changes, dimensions of KAP, audit costs, and auditor turnover.
Board Diversity, Managerial Ownership, and Information Transparency on Company Value in Indonesian Public listed Companies: Studi Kasus: Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di BEI tahun 2017-2021 Leny Suzan; Dara Rahma Septia -
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.10079

Abstract

Company values have an important role and need to be the main concern for a company. This is because the value of the company has an important contribution to shareholders, along with the increase in share price. Through signaling theory that is used by several companies in the process of conveying information about the value of the company to investors by utilizing certain signals. The research conducted aims to identify the impact of board diversity, managerial ownership, and transparency of information carried out partially and simultaneously for the value of a company. In this case, researchers utilize secondary data on the IDX (Indonesia Stock Exchange). The research population in the form of non-cyclical consumer companies was listed on the Indonesia Stock Exchange for the 2017-2021 period, with a total of 15 companies being sampled. The sampling process utilizes purposive sampling techniques. The study utilized regression analysis techniques on panel data by utilizing Eviews 12 software. The results shown are board diversity, managerial ownership, and information transparency have a simultaneous impact on the value of a company. Based on the partial aspect, board diversity has an important effect on the value of a company. However, managerial ownership and transparency of information have no impact for the company.
Effectiveness of Local Revenue and Balance Funds on Capital Expenditure in Indonesian Local Government Putri, Nucke Febriana; Indriani, Rini; Rahmadini, Dita
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.10791

Abstract

Local revenues are revenues obtained by regions based on local regulations to finance regional expenditures, and balancing funds are sources of regional income received from the central government for equitable distribution of regional development in the context of implementing regional autonomy to achieve the objectives of granting autonomy to the regions. The purpose of this study is to determine the effect of regional own-source revenue and equalization funds partially on capital expenditures in provinces in Indonesia in 2020-2022. In this research, the author uses agency theory which outlines this theory provides a disclosure. This research uses a survey approach with a quantitative method research type. The data collection technique uses secondary data with secondary data documentation instruments. The population in this study are 34 provinces in Indonesia in 2020-2022 which will be sampled. The data is processed using the panel data regression statistical method. The results showed that local own-source revenue and equalization funds had a positive and significant effect on capital expenditures in provinces in Indonesia. This indicates that local own-source revenues and equalization funds, which are the largest part of regional revenues, are very capable of influencing the allocation of capital expenditures.  
Financial Technology and Service Quality for Purchasing Decisions Through Customer Trust in Indonesian State-Owned Enterprise (BUMN) Syahrul Daffa, Mohammad; Maolana Hidayat, Agus
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.10982

Abstract

The rapid progress of the internet and technology continues to unfold, giving rise to innovations in various sectors dependent on these advancements. Financial technology is one such evolving technology in the current landscape. According to the theory, financial technology is defined as the application of technology aimed at enhancing the value of financial services and has the potential to increase customer trust through the development and provision of products. However, specific research on financial technology remains scarce. The focus of this research is to assess the influence of financial technology and service quality on purchasing decisions through customer trust. The research methodology employs a quantitative approach with the distribution of questionnaires. The sample for this study consists of 360 respondents, and the data analysis technique used is Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study indicate that financial technology and customer trust significantly and positively impact purchasing decisions. Service quality also has a positive and significant effect on customer trust and purchasing decisions. However, financial technology and purchasing decisions do not exhibit a significant positive impact. The inclusion of the customer trust variable is considered crucial as it can mediate relationships with other variables.
Effectiveness of The Education Level, Understanding of Accounting and Work Experience on the Quality of Financial Statements in The MSMEs Indonesian Local Government Julita, Era; Dura, Justita
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.11319

Abstract

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that the presentation of financial statements poses its own problems for MSMEs. The purpose of this study is to determine the influence of education level, accounting understanding and work experience on the quality of financial statements produced by MSMEs in MaLang City. This research approach uses quantitative techniques and measures the results using the Likert scale sourced from questionnaire data. Using agency theory and stewardship theory. The sampling technique uses a purposive sampling method with predetermined criteria. The population of this study is MSMEs in Malang City, the number of respondents who filled out questionnaires that have been distributed through whatsapp grub assisted by the MSME cooperative office in Malang City 45 respondents but who met the criteria of 38 respondents. Using analysis techniques which include validity, reliability and hypothetical tests used are R tests and T tests with the help of SPSS 25 software. The results showed that 53.4% of the influence of the quality of MSME financial statements was influenced by the variables studied. Understanding accounting has a significant positive effect on the quality of financial statements, the level of education and work experience does not affect the quality of financial statements.
Demystifying Dividend Yield: Unveiling the Impact of Financial Metrics in Malaysia's Top 100 Ranked Companies Amir, Aliana Shazma; Quayyum, Che Muhammad; Md. Isa, Evawaynie Valquis; Zaidi, Zulaikha Rabitah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.11677

Abstract

This research examines the complex link that exists between dividend yield and return on assets (ROA), audit quality, business size and liquidity among Malaysia's top 100 ranked companies in 2022. A statistically significant positive correlation has been shown between ROA and dividend yield, suggesting that increased profitability is generally associated with larger dividend yields. This research lends credence to the signaling theory, which holds that companies use their dividend policy to communicate to investors their financial stability and confidence. In a similar vein, there is a notable positive correlation between AQ and dividend yield, which emphasizes the importance of strong audit procedures in boosting investor trust and raising dividend payments. Additionally, the research reveals a noteworthy affirmative association between firm size and dividend yield, underscoring the influence of market capitalization on the determination of dividend policy. Consistent with signaling theory, larger corporations use dividends as a strategic way to communicate their commitment to shareholders because they are seen as more financially reliable. Furthermore, a strong positive correlation has been shown between liquidity and dividend yield, highlighting the crucial role liquidity plays in determining dividend payout policies and providing investors with a sense of financial safety. This study, which makes use of signaling theory, sheds light on how businesses strategically employ dividend policy to convey important information to the market, boosting investor confidence and improving market repute. The practical ramifications of these findings include enlightening investing strategies and giving investors insight into the factors influencing decisions about dividend policy. Theoretical contributions include deepening our understanding of the intricate relationship between dividend policy and financial indicators in the context of signaling theory and providing insightful information for further study.
Optimising Inventory Management Strategies for Cost Reduction in Supply Chains: A Systematic Review Olaniyi, Oluwadamilare Abiodun; Pugal , Paul Sundar
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.11678

Abstract

This systematic review investigates and synthesises the complexities of optimising inventory management strategies for cost reduction in supply chains. The research utilised a systematic review methodology to comprehensively analyse inventory management strategies for cost reduction in supply chains, employing key search terms across databases such as PubMed, Scopus, and IEEE Xplore. A total of 50 journals were initially identified, followed by a rigorous screening process based on pre-defined criteria, including 23 relevant published articles written in English. Examining global supply chain dynamics and sector-specific challenges in local inventory management, the review proposes three key strategies: Just-in-Time (JIT) and lean inventory practices, advanced analytics and predictive modelling, and collaborative supply chain partnerships. Drawing on empirical evidence and sector-specific examples, the review demonstrates the effectiveness of these strategies in mitigating costs and enhancing overall supply chain efficiency. The policy implications underscore aligning business practices with proposed strategies, offering policymakers insights for formulating guidelines and incentives. Contributions to knowledge include a comprehensive framework for businesses to navigate contemporary supply chain challenges. At the same time, suggestions for further studies advocate for deeper explorations into emerging technologies and regional variations to refine and expand inventory management strategies.
Pengaruh Gender dan Kemampuan Akademik terhadap Literasi Keuangan Mahasiswa pada Mahasiswa Akuntansi di Perguruan Tinggi Indonesia Pradnyaparamita, Agatha Bunga
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 2 (2024): November 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i2.11548

Abstract

Finance is one of the main problems faced by every individual in modern society. Therefore, one must have a good understanding in managing finances. Financial literacy is knowledge, skills and beliefs that influence attitudes and behaviors to improve the quality of decision making and financial management in order to achieve prosperity. Many factors affect a person's level of financial literacy including gender and academic ability. This study aims to determine the influence of gender and academic ability on financial literacy. The research was conducted at FEB UKSW where a sample of 101 students was taken. The method used is multiple linear regression analysis. The results of this study show that simultaneously gender factors and academic ability have a significant effect on the level of financial literacy. In the partial test, gender and academic ability also have a significant effect.

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