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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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FAMILY CONTROL DALAM MEMODERASI PENGARUH BOARD GENDER DIVERSITY, RISK MANAGEMENT COMMITTEE DAN DUALITAS CEO TERHADAP NILAI PERUSAHAAN Laela Nurul Safa'ah; Abdul Aziz Nugraha Pratama
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.v11i1.3700

Abstract

This research aims to find out how board gender diversity, risk management committee and CEO duality affect corporate value moderated by family control. This type of research is quantitative research using panel data sourced from secondary data through an annual report that has been published on the website www.idx.co.id. By using a purposive sampling technique, 15 manufacturing companies were found that met the criteria to be used as research samples. After testing using the SPSS 26 tool, it can be seen that the board variable gender diversity has a positive and significant effect on firm value, risk management committee and family control has a negative and significant effect on firm value, and CEO duality has negative and insignificant results. Furthermore, family control is able to moderate board gender diversity and risk management committee variables in influencing firm value. Meanwhile, CEO duality cannot be moderated by family control.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KUALITAS LABA Sri Ayem; Safrudin S Safrudin
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.v11i1.3633

Abstract

This study aims to examine the effect of capital structure, firm size and profitability on earnings quality. The sample used in this study is food and beverage companies listed on the IDX for the 2019-2020 period. The population of this study amounted to 26 food and beverage companies, using purporsive sampling technique and an observation period of 2 years so that 40 samples of observation data were obtained. The data needed in this study were obtained from the publication of financial statements in the Indonesia Stock Exchange. The data analysis method used to test the hypothesis is multiple linear regression analysis. The analysis was carried out using SPSS version 25. The results of this study indicate that capital structure has no effect on earnings quality. Firm size has a positive and significant effect on earnings quality. Profitability has no effect on earnings quality.
ANALISIS PENERAPAN MANAJEMEN PAJAK PENGHASILAN USAHA MIKRO KECIL MENENGAH Gien Agustinawansari; Trisnawati Rahayu Rahayu; YP Supardiyono
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.v11i1.3735

Abstract

Every business actor will be faced with tax regulations. Many things related to taxation are regulated by the government. This tax regulation applies to individual taxpayers and corporate taxpayers, whether running a business or not owning a business. Taxpayers can use the loopholes in the tax regulations to manage the taxes they are obligated to pay. Utilization of loopholes in tax regulations by taxpayers is not carried out by violating tax regulations. The goal to be achieved by taxpayers is to pay the lowest possible tax. Tax management that can be carried out by taxpayers related to income tax includes: selecting the type of taxpayer, carrying out bookkeeping or recording, selecting the size of the business, selecting the preparation method, selecting the legal form. The right selection made by the Taxpayer can result in a lower income tax liability. Keywords: management, small business, taxes, bookkeeping, recording
ANALISIS KINERJA BADAN PENDAPATAN DAERAH KABUPATEN MANGGARAI BARAT MENGGUNAKAN METODE BALANCED SCORECARD Agus Wahyudi; Dea Arem Tiara Harahap; Gregorius Antariksa Berybe
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.v11i1.3905

Abstract

This study aim to analyze the performance of the Regional Revenue Agency of West Manggarai Regency is measured using the Balance Scorecard method both in the financial perspective, customer perspective, internal business process perspective, as well as learning and growth perspective. This research is a quantitative descriptive research with analytical tools for measuring performance through the balanced scorecard method, namely the customer perspective is measured by value for money, the customer perspective is measured by the community satisfaction index, the internal business process perspective is measured by the attributes of facilities and infrastructure, and the attributes of performance processes. then the learning growth perspective is measured by the attributes of motivation, the attributes of self-development opportunities, the attributes of innovation, and the attributes of the atmosphere at work. The results of the research show that the financial perspective which is assessed from the effectiveness shows that the average is not effective, then in terms of efficiency it shows that the average is efficient and from an economic point of view it is categorized as economical on average. The customer perspective shows the service quality value of West Manggarai Regency BAPENDA is categorized as B (Good). Furthermore, from the perspective of internal business processes, the attributes of Western facilities and infrastructure are in the good category, while the performance process attributes are in the very good category. Then from the growth and learning perspective, the motivational attribute is categorized as very good, while the opportunity attribute for self-development, innovation attribute, and working atmosphere attribute is in good category.
FIRM SIZE SEBAGAI PEMODERASI PROFITABILITAS DAN LIKUIDITAS PADA NILAI PERUSAHAAN Putu Pande R. Aprilyani Dewi
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.v11i1.3740

Abstract

This study determines the effect of the profitability and liquidity 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 profitability and liquidity effect the value of mining companies listed on the Indonesian Stock Exchange. Firm size strengthens the influence of profitabilitas on the value of mining companies, this is because large companies can more easily obtain external funds in the form of large amounts of debt that can help a company’s operational activities. Firm size strengthens the influence of liquidity on the value of mining companies, this is because firm size becomes a measure that can describe the size of the company, where with the existence of liquidity and firm value at company size if it does not meet the liquidity value then the company value is not good.
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, KEMUDAHAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI I Wayan Kartana; Ni Nengah Seri Ekayani; I Gede Aryawan; Ida Ayu Sri Meitri
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.v11i1.3854

Abstract

E-Filing is a system that regulates how to submit or report taxes and submit notifications for online renewal of Annual SPT, where all SPT payment activities can be done without having to meet face to face and can be done anywhere and anytime. The Directorate General of Taxes has implemented this e-filing system in 2007. This research is trying to assess the system information success by collaborating system information success models of DeLone and McLean (2003) which has been modified by Wang and Liao (2008) which only takes two variables, which is System Quality, Information Quality. Technology Acceptance Model Davis (1989) which only takes one variable, namely Ease of Use of E-Filing and Taxpayer Awareness as moderating variables. This research is using primary data types. The method of determining the sample using sampling incidental technique, amounting to 200 respondents. Data is obtained by using questionnaire which was filled directly by the respondent as well as through an online google form. Hypothesis testing is carried out using a variant-based Structural Equation Model (SEM) or what is commonly called Partial Least Square. The result is that System Quality has a significant positive effect on Individual Taxpayer Compliance. Information Quality has no effect on Individual Taxpayer Compliance. Ease of Use of E-Filing has no effect on Individual Taxpayer Compliance. Furthermore, Taxpayer Awareness does not moderate the influence of System Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect of Information Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect between Ease of Use of E-Filing on Taxpayer Compliance Private Person.
PERAN GALERI UKM BANYUMAS RAYA DALAM MEMPERLUAS JARINGAN PEMASARAN BAGI UMKM LOKAL Putri, Dea Mutiara; Syifa, Nandita Mar’atus; Rahajuni, Dijan; Anggraeni, Oki
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4512

Abstract

Tujuan penelitian ini untuk mengetahui bagaimana Peran Galeri UKM Banyumas Raya dalam Memperluas Jaringan Pemasaran bagi UMKM Lokal. Jenis penelitian ini menggunakan metode deskriptif dengan analisis kualitatif berdasarkan fakta lapangan. Sumber data berasal dari data primer dan sekunder dengan informan pengelola galeri UKM Banyumas Raya. Berdasarkan hasil penelitian, menunjukkan bahwa galeri ukm banyumas raya mempunyai peran dalam memperluas jaringan pemasaran bagi umkm lokal dengan melakukan promosi dan pemasaran online diantaranya menggunakan Instagram, Tiktok, Facebook, Website dan E-Commerce, sedangkan pemasaran offline dengan mengikuti acara pameran, acara yang diselerenggarakan oleh pemerintah daerah Banyumas ataupun dinas terkait, seperti Bank Indonesia, Kementerian Perdagangan, dan Koperasi. Selain itu, bekerjasama dengan hotel dan rumah makan untuk mendisplay produk UMKM di loby hotel atau rumah makan tersebut. Sehingga terdapat peningkatan penjualan dan memperluas jaringan pemasaran. Tantangan yang dihadapi oleh Galeri UKM Banyumas diantaranya kualitas sumber daya manusia, pemanfaatan sosial media, dan kebijakan efisiensi anggaran.
Pengelolaan Keuangan Mahasiswa Penerima Beasiswa KIP-Kuliah: Perspektif Mahasiswa FEB Universitas Mataram Putri, Dhea Mayzulianda; Isnawati, Isnawati
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4451

Abstract

This study aims to analyze the financial management of students who have received the Indonesia Smart College Card (KIP Kuliah) scholarship at the Faculty of Economics and Business, University of Mataram. The methodology that researcher use is a descriptive qualitative study, with data collected through in-depth interviews and observations of 100 students, both scholarship recipients and non-recipients. The results of this interview indicate that the phenomenon of a consumptive lifestyle among KIP Kuliah scholarship recipients affects their financial management, as many tend to allocate funds in ways that do not align with their academic needs. Additionally, delays in fund disbursement exacerbate students' financial planning difficulties, prompting them to seek additional income and potentially divert funds from their intended educational purposes. A literature review supports these findings, stating that a lack of financial education and weak behavioral control worsen the situation, making it difficult for students to distinguish between needs and wants. This study presents novelty by identifying inefficient financial management patterns and providing recommendations for improving the KIP Kuliah scholarship program.
- The Impact of Economic and Efficiency Ratios on the Effectiveness of Bandung City's Financial Performance (2011–2024) Almeira, Gianina; Kurniawati, Cahya; Kamiela, Intan; Ratuarat, Mercy
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4550

Abstract

This research aims to analyze the extent to which the economic ratio and budget efficiency ratio impact the effectiveness of the Bandung City Government’s performance during the period from 2011 to 2024. The primary focus of this study is to quantify the influence of these two ratios on the government’s capability to manage the budget effectively. Employing a quantitative methodology, multiple linear regression analysis was conducted on secondary data sourced from budget realization reports spanning 2011 to 2024. The results reveal that the economic ratio exerts a statistically significant negative effect on effectiveness, whereas the efficiency ratio does not demonstrate a significant impact. Collectively, both variables significantly influence performance effectiveness, although their combined contribution accounts for only 37.4 percent of the variation in effectiveness. These findings suggest that efficient budget management does not significantly affect the effectiveness of financial reporting, while a higher economic ratio negatively correlates with overall effectiveness. This study is novel in that it directly investigates the influence of economic and efficiency ratios on financial effectiveness in local government reporting, a topic rarely explored in previous research.
NILAI PERUSAHAAN: KEPUTUSAN PENDANAAN DAN MANAJEMEN ASET Erawati, Teguh; Sumaningsih, Dwi Astuti
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4206

Abstract

This research aims to analyze the influence of Asset Management, Profitability, Dividend Policy and Funding Policy on Company Value. The sample used was manufacturing sector companies listed on the Indonesia Stock Exchange from 2018 to 2021. Using the purposive sampling method, 34 companies were obtained. This research uses multiple linear regression analysis. This research was also carried out with the aim of being a reference for investors in making decisions. The research results show that profitability has a positive effect on company value, funding policy has a negative effect on company value, asset management and dividend policy have no effect on company value.

Page 17 of 20 | Total Record : 197

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