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JURNAL RISET AKUNTANSI JAMBI
Published by Universitas Adiwangsa Jambi
ISSN : -     EISSN : 26553341     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi jambi merupakan Jurnal yang dikelola program Studi Akuntansi Universitas Adiwangsa Jambi (UNAJA) yang mengkaji tentang ilmu Akuntansi dan sebagai sarana bagi dosen/ peneliti untuk menuangkan hasil penelitian yang telah dilakukan. jurnal ini terbit dua kali dalam setahun yaitu bulan Juni dan Oktober. Pertama kali akan terbit pada bulan Juni 2018.
Arjuna Subject : -
Articles 109 Documents
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Implementasi Metode Exponensial Smooting dalam Memprediksi Harga Logam Mulia Emas Optimasi Abadi (Eoa Gold) Gusmanely.Z; Gusmanley; Corry Sormin
JURNAL RISET AKUNTANSI JAMBI Vol. 6 No. 1 (2023): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

Precious metals are one of the best investment choices and are currently still the prima donna in people's lives. The development of the times has caused precious metals, especially bars, to appear with various brands, one of which is Eoa Gold, which has advantages over other LMs. The price of precious metals always changes from time to time and the demand for it in Indonesia is increasing, so one solution is needed, namely forecasting Gold prices in Indonesia. This aims to find out the price of precious metals that will come. The forecasting method in this study uses the Single Exponential Smoothing method which can perfect a forecasting result by smoothing past values which function to produce forecasting values. The data used is time series data from January 1 2022 to December 31 2022 for 12 months. Then, in this study, the SES analysis uses the parameters dan ,, then evaluates the error value of the forecasting results with the Mean Absolute Percentage Error (MAPE). The lowest MAPE results obtained were when the parameter for all Eoa Gold sizes with values of 0,44%, 0,43%, 3,74% and 0,51%. Based on the MAPE value criteria, it is concluded that the Single exponential smoothing method is very accurate in forecasting the price of Eoa Gold.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN ROKOK YANG LISTING DI BURSA EFEK INDONESIA Warnika Febri Astanty
JURNAL RISET AKUNTANSI JAMBI Vol. 6 No. 1 (2023): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

This study aims to determine the factors that affect the stock prices of cigarette companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic. By using monthly data obtained from the datastream as well as using linear regression panel data. To test the relationship that occurs, two indicators of the company's financial performance are used which then become dependent variables, namely Dividend Per Yield and Price Earning Ratio and one independent variable, namely Stock Price. This research found that Dividend Per Share has a significant relationship with the Share Price of cigarette companies listed on the Indonesia Stock Exchange during 2021 while the Price Earning Ratio has no relationship at all.
PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM BANK RAYA INDONEISA,Tbk DI BURSA EFEK INDONESIA: Indonesia Aditya Pradana, Aditya Pradana; Aditya Pradana; Haviz Taufik; Eka Julianti Efris Saputri; Rian Fitra Apriandi
JURNAL RISET AKUNTANSI JAMBI Vol. 6 No. 1 (2023): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

The purpose of this research is to examine the effect of Financial Performance, namely Return on Assets (ROA) and Earnings Per Share (EPS) on the stock price’s changes of Bank Raya Indonesia are listed on the Indonesia Stock Exchange (IDX). The research hypothesis was analyzed using multiple linear regression methods, while the financial data is taken from Bank Raya Indoensia, Tbk. The results indicate that Return on Assets (ROA) and Earnings per Share (EPS) both partially and simultaneously influence on stock prices. However, the result of adjusted R2 show that 38,30 percent of stock prices are influenced by the Return on Assets (ROA) and Earning per Share (EPS), while 87,90 percent is influenced by other variables outside this model.
Pengaruh Self Efficacy, dan Kompleksitas Tugas Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan Amrih
JURNAL RISET AKUNTANSI JAMBI Vol. 6 No. 1 (2023): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

This study aims to examine the effect of Self Efficacy and task complexity on the auditor's ability to detect fraud at the BPK RI Representative for South Sulawesi Province. This research was conducted at BPK RI Representative of South Sulawesi Province. This study uses primary data by conducting direct research in the field by giving questionnaires/question sheets to 56 respondents who are BPK auditors. The data analysis method used is Structural Equation Model (SEM) analysis. The results showed that: The Self Efficacy variable has a positive but not significant relationship to the auditor's ability to detect fraud, while task complexity has a positive and significant effect on the auditor's ability to detect fraud.
Pengaruh Literasi Keuangan, Kecerdasan Spiritual dan Gaya Hidup terhadap Pengelolaan Keuangan Ibu Rumah Tangga Rika Wahyuni; Dimas Perdana Oskar; Hadi Irfani; Harry Theozard Fikri; Rina Mariana
JURNAL RISET AKUNTANSI JAMBI Vol. 6 No. 1 (2023): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

This research is initiated by the existence of problems faced by housewives in managing finances. Housewives must have basic competencies that must be understood such are planning, management, and financial control activities. Therefore, this study aims to determine the effect of financial literacy, spiritual intelligence and lifestyle on the financial management of housewives simultaneously and partially. This research is quantitative with a survey approach. Data collection used financial literacy questionnaires, spiritual intelligence questionnaires, lifestyle questionnaires, and financial management questionnaires. The sample consisted of 85 housewives in the Lubuk Begalung Subdistrict. Data analysis used is multiple linear regression analysis, F test and t test. This study succeeded in proving simultaneously that financial literacy, spiritual intelligence and lifestyle have a significant effect on the financial management of housewives; partially financial literacy has a significant effect on the financial management of housewives; partially, spiritual intelligence has a significant effect on the financial management of housewives; and partially lifestyle has a significant effect on the financial management of housewives. The contribution of the three variables namely financial literacy, spiritual intelligence and lifestyle to the financial management of housewives is 80,1%.
ANALISIS PERBANDINGAN REALISASI ANGGARAN PADA KANTOR PERTANAHAN KABUPATEN MERAUKE TAHUN 2022 DAN 2023 Prabowo, Hendy; Indah Mutiara
JURNAL RISET AKUNTANSI JAMBI Vol. 7 No. 1 (2024): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan capaian realisasi anggaran tahun 2022 dan 2023 dan dari hasil perbandingan yang dilakukan dapat digunakan untuk mengetahui faktor-faktor yang mempengaruhi naik turunnya realisasi anggaran pada Kantor Pertanahan Kabupaten Merauke. Metode yang digunakan dalam penelitian ini menggunakan metode observasi, interview dan studi Pustaka. Hasil penelitian dan analisa data mengenai Perbandingan Realisasi Anggaran pada Kantor Pertanahan Kabupaten Merauke Tahun 2022 dan Tahun 2023, menunjukkan bahwa secara keseluruhan, total rasio efektivitas realisasi anggaran pada tahun 2023 sebesar 85,15% mengalami penurunan sebesar 12,58% dibandingkan dengan total rasio efektivitas realisasi anggaran pada tahun 2022 sebesar 97,73%. Faktor-faktor yang mempengaruhi penurunan realisasi anggaran pada tahun 2023 adalah terdapat penambahan target fisik kegiatan dan target anggaran yang cukup besar pada jenis belanja barang, kualitas perencanaan target kegiatan dan anggaran pada tahun 2023 kurang baik sehingga realisasi anggaran Kantor Pertanahan Kabupaten Merauke mengalami penurunan, serta jumlah sumber daya manusia atau pegawai yang ada mengalami penurunan dari tahun sebelumnya yang mempengaruhi capaian output kegiatan
ANALISIS PENDAPATAN USAHA JURAGAN TEH SELAMA BULAN RAMADHAN Nila Mawangsari; Muh Amrih
JURNAL RISET AKUNTANSI JAMBI Vol. 7 No. 1 (2024): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

In the month of Ramadan, there is a significant increase in people's need for food and drinks to break the fast. The tradition of breaking the fast with family and friends creates high demand for refreshing drinks, one of which is tea. Tea sellers usually take advantage of this moment by increasing promotions, offering discounts, and providing special packages that attract consumers. There are several things that contribute to the phenomenon of increasing income for tea sellers during the month of Ramadan, making it a very profitable period for entrepreneurs in this field. The aim of this research is to analyze Juragan Teh's business income during the month of Ramadan and find out what factors influence the increase in income. This research uses a qualitative descriptive method where the data source is obtained by conducting interviews with Juragan Teh business owners and from observations made. Researchers also conducted trend analysis to determine the increase in income where the data source came from sales data in Juragan Teh's business. The results of this research state that during the month of Ramadan there was a significant increase in income for the Tea Juragan Business by 66% compared to the income of previous normal months. The results also show that there are several factors that influence the increase in Juragan Teh's business income, namely business capital, business location and working hours..
Faktor-Faktor Yang Mempengaruhi Efisiensi Perbankan Pada Bank-Bank Yang Tergabung Dalam LQ-45 Di Bursa Efek Indonesia Tahun 2014-2018 Haryani, Mira
JURNAL RISET AKUNTANSI JAMBI Vol. 7 No. 1 (2024): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

Tujuan yang diharapkan melalui penelitian ini adalah untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) dan Net Performing Loans (NPL) secara simultan terhadap tingkat efisiensi perbankan dan mengetahui Capital Adequacy Ratio (CAR) , Loan Deposit Ratio (LDR) dan Net Performing Loan (NPL) terhadap secara parsial tingkat efisiensi perbankan. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Metode penelitian kuantitatif dapat diartikan sebagai metode penelitian yang berlandaskan filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data kuantitatif/statistik dengan tujuan untuk menguji hipotesis yang telah ditentukan. Perbankan sebagai lembaga intermediasi antara pihak yang mempunyai kelebihan dana dengan pihak yang membutuhkan dana. Alasan peneliti mempunyai objek bank yang sama adalah karena mayoritas saham yang dimiliki pemerintah dapat dikatakan menjadi acuan masyarakat. Koefisien variabel CAR regresi (X1) bernilai positif sebesar 1,007 artinya jika variabel CAR X1 mengalami kenaikan sebesar 1 (satu) satuan sedangkan variabel lainnya dianggap konstan maka variabel Y yaitu tingkat efisiensi akan mengalami kenaikan sebesar 1,07. Koefisien regresi variabel LDR (X2) bernilai positif sebesar 0,006 artinya jika variabel X2 LDR mengalami kenaikan sebesar 1 (satu) satuan sedangkan variabel lainnya dianggap konstan maka variabel Y yaitu harga saham akan mengalami kenaikan sebesar 0,006. Koefisien regresi variabel NPL (X3) bernilai negatif sebesar -0,020 artinya jika variabel X3 NPL mengalami kenaikan sebesar 1 (satu) satuan sedangkan variabel lainnya dianggap konstan, maka variabel Y yaitu harga saham akan mengalami penurunan sebesar 0,020. Secara simultan LDR, CAR, NPL mempengaruhi variabel dependen tingkat efisiensi dengan determinasi sebesar 95,6% dan secara parsial rataio kecukupan modal dapat mempengaruhi tingkat efisiensi perbankan sedangkan kredit bermasalah dan kredit deposito tidak dapat mempengaruhi efisiensi perbankan.
Pengaruh Free Cash Flow, Investment Opportunity Set (IOS) dan Risiko Bisnis Terhadap Harga Saham Pada Sub Sektor Perbankan BUMN Yang Terdaftar di BEI Periode 2014-2018 Wulan, Retno
JURNAL RISET AKUNTANSI JAMBI Vol. 7 No. 1 (2024): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

The purpose of this research is to determine the effect of free cash flow, investment opportunity Set (IOS) and simultaneous business risk to the price of shares in the banking sub-sector of BUMN listed on the Indonesia Stock Exchange (IDX) period 2014-2018 and to Know the effect of free cash flow, investment opportunity Set (IOS) and business risk partially against the price of shares in the banking sub-sector of BUMN listed on the Indonesia Stock Exchange (IDX) period 2014-2018. This research used a multiple linear regression analysis tool used to figure out the direction of the relationship between the independen variable of the dependen variabel. Then, to answer the purpose of this research is used the F-test anf t-test and koefisien determinasi. BUMN Bank is a bank that is wholly capital derived from the wealth of the state that is separated and its establishment under its own law. The object used in this research is the banking sector of BUMN listed on the Indonesia Stock Exchange. The reason why researchers have the objects of public bank BUMN because of the majority of the existing shares owned by the government and STATE banks can be said as a bank capable of being the benchmark of the people. The variable rate of free cash flow has a regression coefficient with a positive direction of 0.111. If assuming another independent variable is constant, this means that any increase in the free cash flow rate by 1 unit will increase the share price by 1.11%. The investment opportunity Set (IOS) variable has a regression coefficient in the positive direction of 0.539. If assumed another independent variable is constant, this means that any increase in investment opportunity Set (IOS) of 1 unit will increase the stock price by 5.39%. The business risk variable has a regression coefficient with a positive direction of 0.098. If assumed another independent variable is constant, this means that any increase in business risk by 1 unit will then increase the share price by 0.98%. Free cash flow, investment opportunity Set (IOS) and business risk affect the price of the share because the value of F count is greater than the value of F table (2.266 > 3.24) by 29.8%, while the remainder of 70.2% is described or influenced by other variables Not researched. Free cash flow and business risk have no effect on the stock price, the investment opportunity set affects the price of the share.
The Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak UMKM Berdasarkan Peraturan Pemerintah Tentang Harmonisasi Perpajakan (Studi Kasus Di Kantor Pelayanan Pajak Pratama Kupang) Elsi Siyanti Bara, I Komang Arthanana, Sarlin P. Nawa
JURNAL RISET AKUNTANSI JAMBI Vol. 7 No. 1 (2024): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

The aim of this research is to determine the factors that influence tax revenues based on government regulations regarding tax harmonization with a case studi at the Kupang Pratama Tax Service Office. The data analysis technique used in this this research is quantitative by distributing questionnaires directly to MSMEs registered with KPP Pratama Kupang. The sample used in this research was 100 MSMEs in Kupang City. The results of this research show that partially and simultaneously taxpayer compliance, tax rates, tax socialization, and the number of tax objects have an influence on tax revenue

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