cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hari Gursida
Contact Email
redaksijiafe@unpak.ac.id
Phone
-
Journal Mail Official
redaksijiafe@unpak.ac.id
Editorial Address
-
Location
Kota bogor,
Jawa barat
INDONESIA
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Published by Universitas Pakuan
ISSN : 25023020     EISSN : 25024159     DOI : 10.34204/jiafe
Core Subject : Economy,
Economics, Econometrics & Finance
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) is a media for publishing scientific articles in accounting and business. JIAFE accepts empirical or conceptual articles which are particularly relevant with all accounting and business aspects.
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol 6, No 1 (2020): Vol 6, No. 1 (2020)" : 10 Documents clear
ANALISIS KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT DISCLOSURE LAPORAN KEUANGAN Ustman Ustman
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1665

Abstract

The purpose this study is to empirically examine the characteristics of companies on the level of disclosure financial statements. Disclosure financial statements is very important for shareholders and creditors to assess the quality of a company's accounting information. So transparency is needed from management to give trust to stakeholders. There are four characteristics of a company that can affect the level of disclosure of financial statements, namely liquidity, leverage, profitability and firm size. The number of samples used in this study were 43 manufacturing companies listed on the Indonesia Stock Exchange. Data analysis uses multiple linear regression. The results obtained showed that the variables of liquidity, leverage, profitability and firm size do not affect the level of disclosure financial statements. The implication of the research result is that report disclosure is an obligation in every report so it is not appropriate if it is related to company characteristics.
TAX AWARENESS AS MODERATOR TOWARDS TAX KNOWLEDGE, SUBEJCTIVE NORMS, PERSONAL NORMS, AND TAX COMPLIANCE Tessya Adellia; Imas Nurani Islami
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1916

Abstract

The development and quality improvement of public service is highly relying on funding from taxation. However, tax compliance is still low in Indonesia. The purpose of this research is to investigate whether subjective norms, personal norms, and tax knowledge have positively influence to taxpayer compliance and whether those factors of tax compliance is moderated by tax awareness. The researcher used electronic questionnaire to distribute questionnaire to respondents domiciled in Cikarang. The minimum samples taken in this research are 135 and 174 questionnaires are eligible. Statistical analysis used in this research is Structural Equation Modeling (SEM). The results show that subjective norms has directly insignificant influence to taxpayer compliance. Furthermore, personal norms and tax knowledge have directly significant influence to tax compliance. On the other hand, subjective norms are not moderated by tax awareness to tax compliance. Personal norms and tax knowledge are moderated by tax awareness to tax compliance.  The implication of this study is that the level of taxpayer compliance should be put into account and be improved. According to the result of this research, level of taxpayer compliance may give a positive effect to ease the amount received from tax and report the tax return.
DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO. 7 TAHUN 2018 Jessyka Tridewi Purba; Husnah Nur Laela Ermaya; Ayunita Ajengtiyas
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1849

Abstract

This study aims to examine the effect of audit committee, independent commissioner, institutional ownership, managerial ownership, earnings management to related party transaction disclosure. The samples used in this study are listed manufactured companies in 2016-2018. The total sample is 53 companies. The sampling technique that used is purposive sampling. The results of the study show  that institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions. Companies are still more concerned about paying attention to financial information such as financial ratio analysis than non-financial information such as disclosure of related party transactions. Companies should pay more attention to non-financial which is useful for users of financial statements.
PELATIHAN AKUNTAN, KINERJA AKUNTAN DAN TEKNOLOGI INFORMASI SEBAGAI DETERMINAN KUALITAS INFORMASI AKUNTANSI Rochman Marota; Monica Ani Lestari; Amelia Rahmi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1819

Abstract

The purpose of this study was to determine the effect of accountant training, accountant performance and information technology on the quality of accounting information on the BOS (direct fund assistance) reports for SMK (vocational high school) in Bogor City. The research method used is quantitative research methods. The population in this study were BOS treasurers at SMK in Bogor City. The sampling technique used purposive sampling method and the research sample obtained was 41 respondents from 20 private vocational schools in Bogor City. The hypothesis analysis method used is multiple linear regression. The results of this study indicate that accountant training, accountant performance and information technology simultaneously and partially affect the quality of accounting information. The variable that has the highest influence is information technology with the highest tcount, meaning that the quality of accounting information is more driven by information technology. The implication of this research is that vocational secondary education providers can build or improve information technology to help better present financial reports apart from developing the quality of accountants.
ANALISIS MOTIVASI TERHADAP HASIL BELAJAR PESERTA PELATIHAN AKUNTANSI BERBASIS AKRUAL Raden Yudhy Pradityo
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1674

Abstract

One effort to support the successful implementation of accrual-based government accounting in each reporting entity is training for the development of accrual-based government accounting technical competency. Satisfying learning outcomes are expected to increase the level of success in applying accrual accounting to government. The motivation of the trainees is one of the factors that influence the learning outcomes of the trainees. For this reason, this study aims to examine the effect of training participants' motivation on learning outcomes during training. This research was conducted on training participants for developing the technical capabilities of accrual-based government accounting in the Provincial Government of DKI Jakarta. The results showed that motivational variables affect the learning outcomes of accrual-based accounting training participants. The results of this study can be used as an evaluation material for the organizers of technical capacity building training to be able to increase participant motivation through analysis of participant needs.
PENGARUH MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN SETELAH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) Megawati Marine Putri; Akhmad Saebani; Andi Manggala Putra
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1848

Abstract

This study aims to examine the effect of real earnings management on company performance after IFRS convergence. Research sampling is 329 selected by the purposive sampling method. The results showed that after the convergence of IFRS, real earnings management still occurred in the company as a substantive method from other methods of performance improvement. Unreasonably increased sales and excess production levels do not affect the company's performance. While the decrease in discretional expenses has a positive effect on company performance. companies can use real earnings management as another way to improve company performance that is measured in broad terms through the value of company assets and the amount of profit generated by the company in a certain period. Although it does not provide a large enough influence in improving company performance. Therefore it needs to be further analyzed for company managers to add other ways to improve company performance.
RETRACTED: ANALISIS PERLAKUAN AKUNTANSI TANAMAN PRODUKTIF BERDASARKAN PSAK 16 PADA CV BUDI BAKTI AGRO Hamdani Arifulsyah; Fany Meilani; Suci Nurulita
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.2015

Abstract

Berdasarkan hasil reviu yang cermat, hati-hati, dan penuh pertimbangan dari artikel yang berjudul ANALISIS PERLAKUAN AKUNTANSI TANAMAN PRODUKTIF BERDASARKAN PSAK 16 PADA CV BUDI BAKTI AGRO Vol 6 (1), 119-128, 2020, makalah ini dinyatakan melanggar prinsip publikasi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) dan telah ditarik kembali. Editor menyelidiki dan menemukan bahwa makalah yang diterbitkan di JABI (Jurnal Akuntansi Berkelanjutan Indonesia), Vol. 3 (2), hlm. 193-203, 2020. Dokumen dan isinya telah dihapus dari JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) dan upaya yang wajar harus dilakukan untuk menghapus semua referensi ke artikel ini.
PENGHINDARAN PAJAK: THIN CAPITALIZATION DAN ASSET MIX Memed Sueb
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.2052

Abstract

The purpose of this study was to examine the effect of thin capitalization and asset mix consisting of capital intensity and inventory intensity on tax avoidance. The moderating variable used in this study is the Indonesian Sharia Stock Index (ISSI). The sample of this study consisted of 60 companies in the manufacturing sector at ISSI 2014 - 2017 which were selected by purposive sampling method. The analytical method used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that thin capitalization, capital intensity, and inventory intensity have an effect on tax avoidance. ISSI is able to influence the relationship between thin capitalization, capital intensity, and inventory intensity and tax avoidance. The implication of the results of this study is that the government should have an anticipatory General Anti Avoidance Rule (GAAR) to prevent taxpayers from conducting transaction schemes for the purpose of tax avoidance.
DETERMINAN NILAI PERUSAHAAN DI INDUSTRI PROPERTY, REAL ESTATE, DAN KONSTRUKSI Kurniasih Dwi Astuti; Rahman Safi’i; Nana Nofianti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1540

Abstract

This study aims to determine the effect of dividend policy on firm value and the effect of corporate social responsibility disclosure (CSRD) on firm value. The population in this study were all companies in the property, real estate and construction industry in Indonesia and the sample was selected using purposive sampling method. The data analysis method used in this study is multiple linear regression analysis (Multiple Regression Analysis). The results showed that dividend policy has a significant effect on firm value and disclosure of corporate social responsibility has no significant effect on firm value. This shows that shareholders tend to assess dividend distribution information as well because it is directly related to the welfare of shareholders compared to CSR disclosure which will not necessarily affect the welfare of shareholders.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Nur Mufid
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1820

Abstract

This study aims to examine the relationship between debt to equity and systematic risk on stock returns of pharmaceutical companies listed on the Indonesian stock exchange. The object of this research is a pharmaceutical company listed on the Indonesia Stock Exchange (IDX) with the financial reporting period of 2014-2017. The sampling technique in this study was purposive sampling and obtained eight samples. The test method used in this research is multiple regression analysis method. The results showed that the debt ratio (DER) had no effect on stock returns, while the systematic risk (BETA) had a significant effect on stock returns. The implication of this research is that it provides an understanding for investors in making investment decisions to consider the fundamental analysis of financial information in estimating the stock returns that will be received. In addition, investors must also consider and pay attention to the risks that will be obtained which will certainly affect stock returns.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol 11, No 1 (2025): Vol 11, No. 1 (2025) Vol 10, No 2 (2024): Vol 10, No. 2 (2024) Vol 10, No 1 (2024): Vol 10, No. 1 (2024) Vol 9, No 2 (2023): Vol 9, No. 2 (2023) Vol 9, No 1 (2023): Vol 9, No. 1 (2023) Vol 8, No 2 (2022): Vol 8, No. 2 (2022) Vol 8, No 1 (2022): Vol 8, No. 1 (2022) Vol 7, No 2 (2021): Vol 7, No. 2 (2021) Vol 7, No 1 (2021): Vol 7, No. 1 (2021) Vol 6, No 2 (2020): Vol 6, No. 2 (2020) Vol 6, No 1 (2020): Vol 6, No. 1 (2020) Vol 5, No 2 (2019): Vol 5, No. 2 (2019) Vol 5, No 1 (2019): Vol 5, No. 1 (2019) Vol 4, No 2 (2018): Vol 4, No 2 (2018) Vol 4, No 1 (2018): Vol 4, No 1 (2018) Vol 4, No 1 (2018): Juni 2018 Vol 3, No 2 (2017): Vol 3, No 2 (2017) Vol 3, No 1 (2017): Vol 3, No 1 (2017) Vol 3, No 1 (2017): Vol 3, No 1 (2017) Vol 3, No 2 (2017): Desember 2017 Vol 3, No 1 (2017): Juni 2017 Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 2 Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1 Vol 2, No 2 (2016): Vol 2, No 2 (2016) Vol 2, No 1 (2016): Juni 2016 Edisi 2 Vol 2, No 1 (2016): Juni 2016 Edisi 1 Vol 2, No 2 (2016): Desember 2016 Vol 1, No 2 (2015): Vol 1, No 2 (2015) Vol 1, No 1 (2015): Vol 1, No 1 (2015) Vol 1, No 2 (2015): Desember 2015 Vol 1, No 1 (2015): Juni 2015 Vol 6, No 2 (2014): Volume 6 No. 2 Tahun 2014 Vol 6, No 2 (2014): Volume 6 No. 2 Tahun 2014 Vol 1, No 1 (2014): Volume 1 No. 1 Tahun 2014 Vol 1, No 1 (2014): Volume 1 No. 1 Tahun 2014 Vol 5, No 2 (2013): Volume 5 No. 2 Tahun 2013 Vol 5, No 2 (2013): Volume 5 No. 2 Tahun 2013 Vol 1, No 1 (2013): Volume 1 No. 1 Tahun 2013 Vol 1, No 1 (2013): Volume 1 No. 1 Tahun 2013 Vol 2, No 2 (2012): VOL 2 NO 2 TAHUN 2012 Vol 2, No 2 (2012): Vol 2, No 2 (2012) Vol 2, No 1 (2012): Volume 2 No. 1 Tahun 2012 Vol 2, No 1 (2012): Volume 2 No. 1 Tahun 2012 Vol 1, No 1 (2012): Volume 1 No. 1 Tahun 2012 Vol 1, No 1 (2012): Volume 1 No. 1 Tahun 2012 Vol 2, No 1 (2011): Volume 2 No. 1 Tahun 2011 Vol 2, No 1 (2011): Volume 2 No. 1 Tahun 2011 Vol 1, No 1 (2011): Volume 1 Nomor 1 Tahun 2011 Vol 1, No 1 (2011): Volume 1 Nomor 1 Tahun 2011 Vol 1, No 1 (2010): VOL 1 NO 1 TAHUN 2010 Vol 1, No 1 (2010): Vol 1, No 1 (2010) Vol 1, No 1 (2009): Volume 1 No. 1 Tahun 2009 Vol 1, No 1 (2009): Volume 1 No. 1 Tahun 2009 More Issue