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INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 162 Documents
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Dampak Return On Asset Sebagai Moderasi Dengan Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Civi Erikawati; Sukma Amayliana Rachmawati; Mahfud Nugroho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2835

Abstract

Tujuan dari seseorang mendirikan perusahaan adalah untuk memperoleh keuntungan yang maksimal. Tujuan perusahaan ada yang dalam jangka pendek maupun jangka panjang. Tujuan jangka pendek nya adalah perusahaan memperoleh laba, sedangkan tujuan jangka panjang nya adalah untuk memakmurkan perusahaan dan meningkatkan nilai perusahaan yang dapat dilihat dari harga saham nya. Nilai perusahaan dapat dioptimalkan melalui fungsi keuangan, dimana seorang manajer harus membuat keputusan keuangan agar kegiatan operasional perusahaan tetap bisa berjalan dengan baik. Keputusan Investasi dan Keputusan pendanaan menjadi factor yang sangat penting dalam menjalankan roda perusahaan. Besaran investasi yang akan dibiayai oleh perusahaan akan mempengaruhi dana yang harus di sediakan untuk mendanai kegiatan perusahaan tersebut. Apabila keputusan investasi dan keputusan pendanaan dapat dilaksanakan dengan baik, maka nilai perusahaan pun dapat di capai dengan maksimal. Penelitian ini bertujuan untuk menguji pengaruh keputusan investasi dan keputusan pendanaan terhadap nilai perusahaan dengan rasio profitabilitas sebagai variable moderasi. Data yang digunakan dalam penelitian ini adalah data sekunder dari laporan perusahaan dengan sector food and beverage yang terdaftar di Bursa Efek Indonesai tahun 2019-2021. Dengan menggunakan purposive sampling, metode analisis yang digunakan adalah dengan menggunakan analisis regresi termoderasi (MRA) sesuai dengan variable yang akan digunakan. Luaran yang di targetkan dalam penelitian ini adalah jurnal nasional sinta 5.
BUMN Sebagai Pemungut Pajak Pertambahan Nilai: Studi Kasus PT. Hutama Karya (PERSERO) Jeffits Khusnu Alif; Fitrawansah; Evi Harviani; Aam Azatil Isma; Sri Aisyah Yope
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2901

Abstract

Value Added Tax (PPN) is a type of tax that is levied directly by the government through State-Owned Enterprises (BUMN) as an intermediary for state business activities, in accordance with Minister of Finance Regulation No. 37/PMK. 03/2015, PT. Hutama Karya (Persero), which is a state-owned company in the field of construction services, is also a VAT collector for WaPu as well as a VAT taxpayer. This study uses an interpretive qualitative approach with a case study method, because it aims to find out the problems contained in the collection of VAT in SOEs in the field of construction services, especially PT. Hutama Karya (Persero). There are three problems in the Indonesian tax system, namely; The first is that there is no clarity on the rights or incentives obtained by SOEs, the second problem is, the process of restitution or refund of VAT overpayments which takes a long time, and the third problem is the tax fines that arise when SOEs are late in depositing VAT to the state.
Program Merdeka Belajar Kampus Merdeka: Efektifkah Mewujudkan Akuntan 5.0 (Studi Kasus Pada Universitas ABC) Angela Batara Sapa; Bertha Beloan
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2902

Abstract

The purpose of this research is to find out whether the MBKM program can realize accounting 5.0 or not. The research method used a qualitative approach with informants from the campus and students participating in the MBKM program. Data collection through interviews. The results of the study show that it is necessary to improve the quality of human resources in facing the 5.0 era. Including for accountants who compete with current technological developments. Thus, the existence of the Merdeka Learning Campus Merdeka policy can help accounting students face and transform. This is because the freedom given to students in participating in various things can develop soft skills and hard skills. In addition, students also gain various knowledge through the experiences of the MBKM programs they participate in
Upaya Pengoptimalan Laba dengan Metode Pencatatan dan Metode Penilaian Persediaan Ria Ayu Trianingsih; Muhammad Hasyim Ashari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2903

Abstract

The purpose of this research is to choose a method of recording and valuing inventory of finished goods that can increase profits at CV Istana Boneka Malang. The research approach used in this study is a quantitative approach. The analysis technique used is to use a comparison between perpetual and periodic inventory recording methods to determine the cost of goods sold and gross profit earned by the company. The results showed that the selection of the method of recording and valuation at CV Istana Boneka Malang that should be used is the inventory recording method using the LIFO inventory valuation method, where this method provides a higher gross profit than other valuation methods. However, as stated in Article 10 paragraph (6) of Law Number 36 of 2008 concerning Income Tax which states that the method that is fiscally permissible is the Average or FIFO inventory valuation method, CV Istana Boneka Malang can use the inventory recording method with the inventory valuation method. Average as a consideration of the method produces the highest gross profit after the LIFO inventory valuation method.
Pengaruh Sistem Akuntansi Manajemen, Kualitas Informasi, dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Adrian Hartanto Darma Sanputra
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2968

Abstract

This research aims to examine the influence of management accounting systems, information quality, and business environmental uncertainty on organizational performance at APERSI Association. The research hypotheses posit that management accounting systems, information quality, and business environmental uncertainty significantly affect organizational performance at APERSI Association. The study utilizes primary data in the form of respondent assessments regarding management accounting systems, information quality, business environmental uncertainty, and organizational performance. Data collection methods include questionnaires and literature reviews. The analysis using SMART PLS 4.0. The findings of the research are as follows: (1) management accounting systems have a positive and significant impact on organizational performance; (2) information quality has a positive and significant impact on organizational performance; (3) business environmental uncertainty has a positive and significant impact on organizational performance
Determinan Persepsi Mahasiswa Mengenai Penggelapan Pajak dengan Penerapan Teknologi Informasi sebagai Variabel Moderasi Latifah, Jihan; Yeni, Fitri; Permata Sari, Putri Intan
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3144

Abstract

The aim of this research is to determine the factors that have an impact on students' views regarding tax evasion with the application of information technology as a moderating variable. The sample in this research is accounting students class of 2020 concentrating on taxation at Putra Indonesia University "YPTK" Padang. The selection of students as samples was based on the reason that they represent the future generation of taxpayers. The aim is to contribute to reducing tax evasion behavior, overcoming various practices that deviate from tax obligations. The sampling technique for this research used convenience sampling. Respondents in this study totaled 128 respondents. Data analysis using multiple linear regression with SPSS 26 tools. Based on the findings, it was found that tax justice and tax discrimination had a positive and significant impact on students' perceptions or views regarding tax evasion, but not the tax system. IT as a moderating variable has a partial moderating influence on the relationship between tax justice and students' perceptions or views regarding tax evasion. However, it cannot moderate the influence of the tax system and tax discrimination on student perceptions or views regarding tax evasion among accounting students with a tax concentration class of 2020 at UPI "YPTK" Padang.
Pengaruh Corporate Governance Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening Winanda, Dea Jenia; Yeni, Fitri; Sari, Putri Intan Permata
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3150

Abstract

The company becomes a measure to assess how well management manages future operational prospects. Thisl study aimsl to examine thel impact ofl the Independentl Boardl ofl Commissioners, Boardl lof Directors, andl Auditl Committee onl firml value withl Dividendl Policy asl an lIntervening lVariable. The purposivel sampling techniquel was usedl to selectl 24 manufacturingl companies inl the foodl and lbeverage sub-sectorl as research samples. The results showed that thel Independent Boardl of Commissionersl had nol significant impact onl dividend policy, while the Board of Directors and Auditl Committee had al significant effectl on dividend policy. Thel Independent Board ofl Commissioners andl the Auditl Committee havel no significantl impact on firm value, whilel the Boardl of Directorsl has al significant influencel on firm value. Overall, thel Independent Board ofl Commissioners, Boardl of lDirectors, and Auditl Committee do not show al significant impact onl firm value when Dividendl Policy acts asl an interveningl variable inl food andl beverage lsub-sector manufacturingl companies listed onl the Indonesial Stock Exchangel during the period 2018-2022.
Financial Sustainability Perusahaan BUMN Sektor Transportasi Laut: DER Sebagai Variabel Mediasi Wahid, Moh; Putra Prasetya, Bangun
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3191

Abstract

The concept of sea toll is one of the maritime transportation programs or strategies implemented by the government in improving inter-island relations and supporting economic growth. So that financial sustainability is important related to the sustainability of the policy. This study uses an independent variable, namely Return On Assets (ROA) with a dependent variable Financial Sustainability with Debt To Total Equity (DER) as a mediation variable. The purpose of this study is to see the effect of Debt To Total Equity (DER) in mediating the variable Return On Assets (ROA) on Financial Sustainability. This research uses the object of research of state-owned companies engaged in sea transportation, namely PT. PELNI and PT. ASDP. Data is obtained from financial statements. The results show that the result of two-tailled probality value is 0.20127969 > 0.05. The results can be concluded that Debt to Total Equity (Z) does not mediate Return on Asets (ROA) to financial sustainability.
Faktor-Faktor Yang Mempengaruhi Financial Sustainability Ratio (FSR) Putra Prasetya, Bangun; Iga Ratnasari, Arum
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3192

Abstract

Perumda BPR Bank Jogja is a corporation of Yogyakarta city that supports and encourages the growth of regional economic development as well as regional capital sources that improve the standard of living and welfare of the community. So that financial sustainability is important related to the sustainability of Perumda BPR Bank Jogja in its financial aspect. This study uses independent variables, namely Non Performing Loan (NPL), Return on Asset (ROA) with dependent variables Financial Sustainability. The purpose of this study is to see the effect of Non-Performing Loan (NPL), Return on Asset (ROA) on Financial Sustainability. This research uses the research object of Perumda BPR Bank Jogja which has a mission to realize public welfare in the financial sector. Data is obtained from financial statements. The results showed that the t test on the Non-Performing Loan (NPL) variable was 0.575 and Return On Asset (ROA) was 0.017. The results of the t-test show a significance value of 0.268. The results can be concluded that Non-Performing Loan (NPL) has no effect while Return On Asset (ROA) has an effect. Based on test F, Non-Performing Loan (NPL) and Return On Asset (ROA) have a significant impact on the Financial Sustainability Ratio (FSR).
Pengaruh Kepatuhan, Kecenderungan Negosiasi, Moral Pajak dan Manajemen Laba terhadap Voluntary Tax Compliance di Mediasi Persepsi Kebijakan Fiskal: (Study Kasus pada: UMKM Krupuk di Kenjeran) Yuniati, Tri
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3198

Abstract

The purpose of this study was to analyze how the influence of taxpayer compliance, negotiation tendencies, tax morale and earnings management on valuntary tax compliance. and how the influence of taxpayer compliance, negotiation tendencies, tax morale and earnings management on valuntary tax compliance is mediated by fiscal policy. The study population is a taxpayer of Small and Medium Enterprises domiciled in in Kenjeran, East Java, the study sample involved 60 respondents using a purposive sampling method, the questionnaire as an instrument and processed using SEM Warp PLS 6.0 approach. The results showed that taxpayer compliance, the desire to negotiate, earnings management has a positive impact on valuntary tax compliance, but moral tax has a negative impact on valuntary tax compliance, taxpayer compliance, the desire to negotiate earnings management in fiscal policy mediation has a positive impact on valuntary tax compliance while tax morale in the mediation of fiscal policy has a negative impact on valuntary tax compliance. The novelty was found that taxpayers are obedient in carrying out their tax obligations influenced by the behavior of taxpayers, not because of regulations, behavior seen from economic, financial conditions by using a fiscal policy approach and conceptual approach based on a developing view of the tax policy.

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