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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 197 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAPAT PADA BURSA EFEK INDONESIA Widia Asri Nuraeni; Lilik Sri Hariani; Mochamad Fariz Irianto; Supami Wahyu Setiyowati
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3315

Abstract

This research aims to examine the effect of company fundamentals, capital structure, and interest rates on firm value in chemical sub-sector companies listed on the Indonesia Stock Exchange. The research method uses quantitative methods with multiple linear regression models. The research was conducted on chemical sub-sector companies using financial statements. The sampling method used purposive sampling. The variables studied were company fundamentals, capital structure, interest rates, and firm value. The results of this research show that simultaneously the company's fundamental variables, capital structure, and interest rates affect the value of the company. On the other hand, partially the company's fundamental variables and capital structure have a positive effect on firm value in chemical sub-sector companies listed on the IDX. On the other hand, partially the interest rate has a negative effect on firm value in chemical sub-sector companies listed on the IDX.
PENGARUH PENGGUNAAN SISTEM E-FILING, E-BILLING, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Lucia Esameralda; Tri Ciptaningsih; Mochamad Arif Budiarto
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3385

Abstract

This study aims to analyze the effect of implementing e-Filing, e-Billing, and knowledge of taxation on taxpayer compliance. The population in this study is individual taxpayers in the city of Banjar. Sampling was carried out using the purposive sampling method, the sampling criteria were taxpayers who had an NPWP in Banjar City, submitted SPT using the e-Filing system, and paid taxes using e-Billing. The samples obtained in this study were 110 respondents. Methods of data collection using primary data. Data was collected using a questionnaire through Google Forms. The data analysis technique used in this research is the multiple regression analysis techniques. The results of this study indicate that the application of e-Filing and knowledge of taxation has a positive and significant effect on taxpayer compliance while the implementation of the e-Billing system shows no effect on taxpayer compliance.
CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN Merdianeu Utami Putri
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3287

Abstract

This study aims to find out how the relationship between corporate social responsibility and good corporate governance with the company's financial performance. The population of this study is state-owned companies listed on the Indonesian stock exchange for the 2016-2019 period. Based on the sampling method, ten companies or business entities became the research sample. To analyze the research data, this study used multiple regression analysis. Then the results of this study obtained that corporate responsibility and good corporate governance have an influence on the financial performance of state-owned enterprises.
Profitabilitas Dan Leverage Sebagai Pemoderasi Pengaruh Corporate Social Responsibility Pada Nilai Perusahaan Putu Pande R. Aprilyani Dewi; Kadek Linda Kusnita
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3321

Abstract

This study determines the effect of the corporate social responsibility on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2018 to 2021. The study used a purposive sampling technique and obtained a sample of 56 companies. The results of this study indicate that corporate social responsibility has an effect on the value of mining companies. Profitability strengthens the influence of corporate social responsibility on the value of mining companies, this is because high profitability is expected to increase the value of the company. Leverage weakens the influence of corporate social responsibility on the value of mining companies, this is because leverage reflects how much the company can finance company assets which will affect the level of investor confidence in investing their shares.
PENGARUH BOARD GENDER DIVERSITY, BOARD SIZE, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Robby Krisyadi; Vivian vivian
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3322

Abstract

This study aims to research whether board gender diversity, board size and leverage have influences on tax avoidance. This research involves a purposive sampling method and obtains 1660 company data listed on the Indonesia Stock Exchange (IDX) that met the sample criteria for the period 2017-2021. The results showed that tax avoidance in Indonesia do not influence board size, board gender diversity and leverage.
KINERJA KEUANGAN PEMERINTAH DESA ARJASA, KECAMATAN ARJASA, KABUPATEN JEMBER TAHUN 2018-2020 Oryza Ardhiarisca; Novi Ayuni
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3304

Abstract

The financial performance of the village government is one way that can be used to obtain an overview of the financial condition of the village. In this study, an analysis will be carried out regarding the financial performance of Arjasa Village in 2018-2022. Performance measurement is carried out using financial ratio analysis. This type of research is descriptive research using secondary data, namely the Village Budget Realization Report in 2018-2020. The results of this study indicate that financial performance based on the compatibility ratio, Arjasa village uses more budget for capital expenditures compared to operating expenditures. Based on the expenditure efficiency ratio, it is known that the Arjasa village government is still less efficient in making budget savings. Based on the effectiveness ratio, it shows that the Arjasa village government has been effective in realizing Village Original Income (PADes). Based on the independence ratio, it shows that the Arjasa Village still relies on funds from transfer revenues or the central government. Based on the growth ratio, it shows that the Arjasa Village experienced fluctuating income growth.
Pengukuran Trend Analysis Dalam Menilai Performance Management Dan Mempertahankan Business Continuity Management Anggit Dyah Kusumastuti; Annisa Indah Mutiasari; Destina Paningrum; Rusnandari Retno Cahyani
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3331

Abstract

The covid-19 pandemic has affected the industrial sector which has an impact on the cessation of the wheels of business and must stop operating. The results of the 2020 Central Statistics Agency (BPS) survey noted that 82,85% of companies were affected by the covid-19 virus. Based on the sector, accommodation and beverage/food business experienced the most decline in income, which was 92,47%. The purpose of this study is to determine the percentage increase or decrease in account items in statement of financial position in the base year 2019 and the comparison years 2020 and 2021in manufacturing companies that listed on the Indonesia Stock Exchange. Based on data analysis, it is concluded that the company’s financial performance from the 2019-2021 periode has increased and decreased, which can be seen from the comparison per two years on the balance sheetbased on trend analysis. Increases and decreases in performance have no significant effect because the company is still able to run and operate. From the result of the analysis of financial statements using the trend method, it can be concluded that the ICBP company has the best performance seen in the accounts on the balance sheet which has increased compared to other companies.
JALAN TERJAL IMPLEMENTASI PERUBAHAN TARIF PAJAK UMKM Donna Friska; I Gede Sanica
JURNAL AKUNTANSI Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.3775

Abstract

This study aims to find out and analyze the application of PP No. 23 of 2018 to MSME WP tax compliance and the strategy carried out by KPP Pratama Soreang to increase MSME taxpayer compliance. The design of this study uses descriptive qualitative as well as quantitative methods. The data collection was carried out through documentation studies and interviews with KPP Soreang officials and MSME taxpayers. The results of the study show some information, namely 1) the application of PP No 23 of 2018 at KPP Pratama Soreang to increase taxpayer compliance has been successful, indicated by an increase in the number of MSME taxpayers, 2) The MSME business community positively welcomes the reduction in the final tax rate for MSMEs from 1% to 0.5%, 3) Tax revenue at KPP Pratama Soreang has decreased in 2018 and 2019 because the additional amount of MSME mandatory tax has not been in line with the magnitude of the decrease due to reduced rates. 4) KPP Pratama Soreang implements a strategy to increase taxpayers and revenue through massive outreach by inviting taxpayers to the office, direct visits to taxpayer locations (door to door)
ANALISIS PERLAKUAN AKUNTANSI PADA PENGELOLAAN MATERIAL LIMBAH NON B3 DI GUDANG LOGISTIK PT.PLN (PERSERO) UP3 PEMATANGSIANTAR Khansa Zahirah Nasution; Kamilah K
JURNAL AKUNTANSI Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i1.2990

Abstract

This research aims to explain how the management of non-B3 waste materials and their accounting treatment for the management of unused materials so that the recording and accounting disclosures of waste can be presented in the financial statements. This Research uses descriptive qualitative method. Data analysis techniques used in data collection are interviews and observations. The results of this study are non-B3 waste management and accounting treatment at PT. PLN (Persero) UP3 Pematangsiantar has done well. non B3 waste material is recognized as an expense because it uses the operating budget in its use. Another reason is that non-B3 waste material cannot be recognized as an asset because it comes from material that uses an operating budget which requires maintenance costs so that it is recognized as an expense. The mechanism for managing non-B3 waste materials will eventually become a source of other income.
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN STRATEGI DIVERSIFIKASI DENGAN MENGGUNAKAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING TERHADAPNILAI PERUSAHAAN Studi Kasus Pada Perusahaan Industri Barang Konsumen Primer Yang Terdaftar di BEI pada Tahun 2018-2021 Desti Marjanah; Swarmilah Hariani
JURNAL AKUNTANSI Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i1.3811

Abstract

This study aims to test the influence of Capital Structure, Liquidity, and Diversification Strategy by using Company Size as a Moderating Variable on Company Value. Capital Structure is measured using Debt to Equity Ratio (DER). Liquidity is measured using the Current Ratio (CR). DIversification strategy was measured using the Herfindahl–Hirschman Index (HHI). The size of the company is measured using Ln total Assets. And the dependent variable in this study, namely Company Value was measured using Tobin's Q. The population in this study, namely the Primary Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) in the 2018–2021 period, amounted to 20 companies. The results of this study show that (1) Capital Structure has a significant negative effect on Company Value, (2) Liquidity has a significant negative effect on Company Value, (3) Diversification Strategy has a significant positive effect on Company Value, (4) Company Size is able to moderate the effect of Capital Structure on Company Value, (5) Company Size is able to moderate the effect of Liquidity on Company Value, (6) Company Size is able to moderate influence Diversification Strategy against Company Value.

Page 16 of 20 | Total Record : 197

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