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Dendi Purnama
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Jurnal Riset Keuangan dan Akuntansi (JRKA)
Published by Universitas Kuningan
ISSN : 24424684     EISSN : 26213265     DOI : https://doi.org/10.25134/jrka
Core Subject : Economy,
Economics, Econometrics & Finance
JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan bagi pengembangan ilmu, profesi dan praktek Keuangan dan Akuntansi di Indonesia. Penerbitan Jurnal Riset Keuangan dan Akuntansi (JRKA) dimaksudkan sebagai media penuangan karya ilmiah dari hasil penelitian dibidang akuntansi dan keuangan Topik Jurnal Riset Akuntansi dan Keuangan berkaitan dengan topik berikut ini: - Akuntansi Keuangan dan Pasar Modal - Akuntansi Manajemen - Akuntansi Sektor Publik - Akuntansi Syariah - Auditing - Corporate Social Responsibility - Perpajakan - Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 174 Documents
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PENGARUH PEMERIKSAAN PAJAK, JUMLAH PENGUSAHA KENA PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI Amanah, Nurul; Suhendar, Dadang; Indrawan, Rizki
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10434

Abstract

This study aims to analyze the effect of tax audits, the number of taxable entrepreneurs and tax collection on value-added tax revenue, case studies at KPP Pratama Kuningan and KPP Pratama Cirebon Satu. The population in this study is tax audit data, the number of taxable entrepreneurs, tax collection and value-added tax revenue at KPP Pratama Kuningan and KPP Pratama Cirebon Satu 2018-2022 per month totaling 60 months at each KPP. The sampling used in this study used a saturated sample where all populations were used as samples. This study used multiple linear regression method. Statistical testing using SPSS Version 23. The results showed that the results of simultaneous tests of Tax Audit, Number of Taxable Entrepreneurs and Tax Collection had a significant effect on Value Added Tax Revenue. As for the partial test results of the Tax Audit variables, the Number of Taxable Entrepreneurs and Tax Collection have a positive and significant effect on Value Added Tax Revenue. Keywords : Tax Audit, Number of Taxable Entrepreneurs, Tax Collection, Value Added Tax Revenue.
PENGARUH KEBERAGAMAN GENDER DEWAN DIREKSI DAN STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL DISTRESS Puspasari, Oktaviani Rita; Nurhandika, Arief; Fitriani, Chintia
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10811

Abstract

This research aims to examine and analyze the effect of board gender diversity and ownership structure on financial distress. Board gender diversity shows the portion of women on the board of directors and the ownership structure includes managerial ownership, institutional ownership, and public ownership. The population was a transportation service company listed on The Indonesian Stock Exchange from 2016 to 2021. The sampling technique used purposive sampling with a sample of 52 companies for six years or 312 observations. Then, hypothesis testing employed logistic regression analysis. The results of the study indicated that the managerial ownership structure and gender diversity on the board have a small but unfavourable impact on financial distress.  Financial distress is significantly impacted negatively by both public and institutional ownership structures. This research presents empirical support for agency theory and reviews the literature on the function of corporate governance practises in foretelling financial trouble in businesses in the transportation sector. This research presents empirical support for agency theory and reviews the literature on the function of corporate governance practises in foretelling financial trouble in businesses in the transportation sector. Keywords: board gender diversity, managerial ownership structure, institutional ownership structure, public ownership structure, financial distress
STRUKTUR KEPEMILIKAN, KEBIJAKAN HUTANG DAN PERTUMBUHAN ASET TERHADAP KEBIJAKAN DIVIDEN Oktaviatin, Nur Laeli; Wiharno, Herma; Purnama, Dendi
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10895

Abstract

This study aims to analyze the effect of managerial ownership, institutional ownership, public ownership, debt policy, and asset growth on dividend policy. Using descriptive and verification methods, this research focuses on food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. From an initial population of 30 companies, 22 companies were selected as samples through purposive sampling method. The results of the analysis show that managerial ownership, institutional ownership, public ownership, debt policy, and asset growth have a positive and significant effect on dividend policy. These findings reinforce agency and signaling theories, showing how ownership factors and financial policies play a role in influencing corporate dividend decisions
HACKED BY NANS HACKED BY NANS, HACKED BY NANS HACKED BY NANS
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.11129

Abstract

HACKED BY NANS HACKED BY NANS
BANK DAN ASURANSI: PERAN KINERJA ASET PERBANKAN DALAM PENINGKATAN KINERJA ASURANSI Yulianto, Krist Setyo; Hariwibowo, Ignatius Novianto
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.11188

Abstract

Abstract  Banking industry transactions with the insurance industry have strong ties, in an effort to manage financial risk. Therefore, this study was conducted to provide an overview of the role of banking industry credit performance in improving the performance of the insurance industry. This research uses correlation and regression tests in the context of a description approach. The data used is banking and insurance performance data published on the Otoritas Jasa Keuangan website in 2022. This study assesses the correlation of non-perform asset (NPA) ratios in improving insurance performance assessed from four claim adequacy ratios, insurance session ratios, and investment to technical reserve ratios, in three insurance industry groups. The results of this study indicate that the NPA ratio has a weak correlation to the claim adequacy ratio, has a moderate to strong correlation for the insurance session ratio and investment to technical reserves. However, the results of this study show a very strong negative correlation between the NPA ratio and the insurance session ratio in the general insurance industry group. Thus, NPAs have an influence on the insurance session ratio. Keywords: insurance performance, non-performing assets, credit performance, financial risk
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN BOARD GENDER DIVERSITY TERHADAP NILAI PERUSAHAAN Ciptany, Irma Dewi Ganis; Handayani, Susi
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11520

Abstract

This finding is intended to test the effect of CSR and board gender diversity on company value in companies listed on the SRI KEHATI Index on the IDX in 2021-2023. The findings use secondary data in the form of annual reports and sustainability reports. The sample was taken using the total sampling technique, resulting in 117 data from the SRI KEHATI Index in 2021-2023. Data analysis was carried out using multiple linear regression. The findings provide an indication that CSR and board gender diversity do not have a simultaneous effect on the value of companies listed on the SRI KEHATI Index during that period. These findings provide important insights into the various factors that influence company value in companies committed to sustainability. Keywords: Board Gender Diversity, Corporate Social Responsibility (CSR), Firm Value
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS PENGUNGKAPAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Sulaiman, Syifa’ Ibnatu; Herwiyanti, Eliada; Kusuma, Poppy Dian Indira; Putri, Negina Kencono
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11521

Abstract

This study aims to examine the impact of corporate governance and disclosure quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange.  This study utilized samples from 67 manufacturing companies that satisfied the sampling criteria for the purposive sampling method. Multiple linear regression analysis was used to analyze the data, and the results indicated that: (1) Managerial ownership has a positive effect on earnings management; (2) Institutional ownership has no effect on earnings management; (3) The board of directors has no effect on earnings management; (4) The independent commissioner has no effect on earnings management; (5) The audit committee has a negative effect on earnings management; and (6) Disclosure quality has no effect on earnings management.  It has been demonstrated that more audit committees can work more effectively to reduce earnings management practices. From the finding it is also necessary for developing a disclosure structure that will prevent earnings management more effectively is necessary. Keywords: Corporate Governance, Institutional Ownership, Managerial Ownership, Board of Directors, Independent Commissioners.
KAJIAN IMPLEMENTASI MANAJEMEN PAJAK PPH BADAN SERTA DAMPAKNYA TERHADAP LABA KENA PAJAK Supriyanto, Joko; Malik, Adinda; Ilmiyono, Agung Fajar
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11563

Abstract

This research aim to find out the implementation of Corporate Income Tax management showing implications for the amount of taxable profit on companies in the Plastic and Packaging Sub-Sector. This research method is descriptive analysis (non-statistical). The results of the study show that Plastic and Packaging Sub-Sector companies listed on the IDX in 2020-2022 have not carried out optimal tax management. This can be seen from the effective tax rate which still exceeds the corporate tax rate and the existence of Tax Assessment Letters (SKP) and Tax Bills (STP) which create additional tax burdens. However, the company has made fiscal corrections to calculate tax profit. The results of the study also show that the effectiveness of tax management does not affect taxable profit, except for the implementation of Corporate Income Tax management with fiscal correction parameters for other temporary and permanent ones that affect taxable profit.Keywords: Tax Management, ETR, Temporary and Permanent Differences, Taxable Profits
PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTANIAN Nurlaeli, Fenti; Prayoga, Teguh Dwi
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11578

Abstract

Abstract This study aims to look at the effect of implementing green accounting and environmental performance on the financial performance of agricultural sector companies listed on the IDX for the 2021-2023 period. The research method uses a causal quantitative approach. The population is agricultural sector companies listed on the IDX. A sample of 8 companies was taken by purposive sampling. Data analysis techniques using SPSS. The results showed that green accounting has no effect on financial performance, this is evidenced by the results of the t test 0.868>0.05. environmental performance has no effect on financial performance. This is evidenced by the results of the t test 0.928>0.05. While simultaneously green accounting and environmental performance have a significant effect on financial performance. This is evidenced by the results of the f test 0.007 <0.05. Future research is expected to better understand the relationship between green accounting, environmental performance, financial performance in various contexts. Companies need to practice green accounting and environmental performance as a whole in business strategy, in the hope that investors will be more interested and support the adoption of sustainable business practices. Keywords: Green Accounting, Environmental Performance and Financial Performance
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA BANK UMUM SYARIAH DI INDONESIA Baehaqi, Ahmad; Mupidah, Yulia; Kamal, Mustafa
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11632

Abstract

This study aims to examine the effect of good corporate governance (GCG)—measured by the sharia supervisory board (SSB), board of commissioners (BoC), and institutional ownership—along with firm size and profitability on earnings management. This study employs a quantitative approach using panel data regression analysis. The data used is secondary data, consisting of annual and financial reports published by Islamic commercial banks. The study focuses on Islamic commercial banks in Indonesia from 2015 to 2022, with a total sample of 9 banks and 72 observations obtained through a purposive sampling technique. The results indicate that the SSB and BoC variables do not significantly affect earnings management. In contrast, institutional ownership, firm size, and profitability negatively affect earnings management

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