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Contact Name
Hari Gursida
Contact Email
redaksijiafe@unpak.ac.id
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Journal Mail Official
redaksijiafe@unpak.ac.id
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Location
Kota bogor,
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INDONESIA
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Published by Universitas Pakuan
ISSN : 25023020     EISSN : 25024159     DOI : 10.34204/jiafe
Core Subject : Economy,
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 325 Documents
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.
MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Nurul Alfian
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.496 KB) | DOI: 10.34204/jiafe.v5i2.2057

Abstract

Implementationof good corporate governance can be considered as a way to improve the image of the bank declined, protect the interests of stakeholders and improve regulatory compliance to applicable law and ethics in the banking industry in improving the banking system is healthy. This research was conducted to examine the mechanism of corporate governance (managerial ownership, institutional ownership, and corporate audit committee) that affect the performance of financial statements. The research method use multiple linear regression analysis and the sampling technique use purposive sampling method. The results of this study present that there is a significant influence of managerial ownership, institutional ownership and corporate audit committee on financial 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.
MENGGAPAI TENAGA TERAMPIL MENGELOLA DANA DESA DI SMK PGRI 2 CIBINONG BOGOR Edy Sudaryanto
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.856 KB) | DOI: 10.34204/jiafe.v5i2.2058

Abstract

This study aims to identify and analyze opportunities, challenges, constraints and efforts of vocational high school or Sekolah Menengah Kejuruan (SMK) to create graduates especially accounting programs that are able to manage village funds. The object of the study are accounting program students of SMK PGRI 2 Cibinong. Data used in this study are primary data and secondary data. Data is collected using interviews, observation, and documentation. Data analysis methods use data reduction, data display and conclusion drawing/verification. The results of this study show that the SMK PGRI 2 Cibinong Bogor aware of the opportunities for SMK graduates of the accounting program to fill the scarcity of skilled human resources to manage village funds. But teachers have less experience in the practice of village fund accounting so that they do not have confidence in  teaching. Other constraints are less discussion of government accounting in the accounting syllabus and the absence of a standard handbook/module for teachers to teach accounting subjects.
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.
DETERMINAN PENERAPAN PEDOMAN AKUNTANSI PESANTREN PADA PESANTREN MITRA KERJA BANK INDONESIA Farida Ratna Dewi; Murniati Mukhlisin; Sigid D Pramono
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2613

Abstract

The aim of this study was to analyze the application of accounting at BI partner pesantren and to analyze internal external factors that influence the application of accounting guidelines. boarding school. The object of the research was the partner pesantren of BI which had participated in the socialization with a sample of 31 pesantren using purposive sampling method. Quantitative research methods with data processing using the PLS Structural Equation Modeling (SEM). The results showed that 84% of the sample recorded the acquisition value of land, buildings (mosques, madrasas, offices) and petty cash and 94% of the samples did not revaluate the value of these assets. Internal factors which include awareness of sharia recording, organizational commitment, availability of technological devices, competence of human resources, Islamic boarding school funding structure, organizational structure, and managerial abilities of leaders jointly influence the implementation of pesantren accounting guidelines. External factors which include authority policies, policies of the parties providing assistance/cooperation, socialization of guidelines, technical training and technical assistance collectively affect the implementation of the pesantren accounting guidelines. In order to support the application of these accounting guidelines, apart from the need for socialization, training on technical assistance in making financial records is also necessary.
PENGARUH HARGA SAHAM, VOLUME PERDAGANGAN, DAN FREKUENSI PERDAGANGAN TERHADAP BID-ASK SPREAD Rahma Nurul Khoirayanti; Hari Sulistiyo
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2305

Abstract

This study aims to determine the effect of stock prices, trading volume and trading frequency on the bid-ask spread of companies listed in the LQ-45 Index. This type of research is descriptive verification research. The population of this study is all companies listed on the Indonesian stock exchange (BEI). The research sample was selected using purposive sampling method in order to obtain 10 sample companies. Data analysis using multiple regression analysis. The results showed that the stock price had no effect on the bid-ask spread, while the volume and frequency of trading had an effect on the bid-ask spread. In addition, if the independent variable simultaneously affects the dependent variable. The implication of this research is that companies really need to pay attention to the level of trading volume and trading frequency because these ratios are very influential on investors' perceptions.
ANALISIS REAKSI INVESTOR SEBAGAI DAMPAK COVID-19 PADA SEKTOR PERBANKAN DI INDONESIA Crescentiano Agung Wicaksono; Rahandhika Ivan Adyaksana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2227

Abstract

This study aims to determine the abnormal return and volume of stock trading transaction due to the Covid-19 pandemic. This research was conducted at banking sector companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with the secondary data obtained from Yahoo Finance. This research is an event study of stock prices and trading volume 20 days before and after the announcement of Covid-19 as a global pandemic. Data analysis was performed using Wilcoxon Signed Rank. The results showed there were significant differences in abnormal returns and transaction volume activity before and after the announcement of Covid-19 as a global pandemic. The test results show an overview of the volatility of stock prices and trading volumes that experienced sharp fluctuations during the pandemic. Therefore, investors should also diversify in real assets other than financial asset and consider carefully any investment decisions taken.

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