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JAE (Jurnal Akuntansi dan Ekonomi)
Published by Universitas Nusantara PGRI Kediri
ISSN : 27219313     EISSN : 25410180     DOI : https://doi.org/10.29407/jae.v6i2
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. Be started from 2019, The journal of JAE published quarterly in March, July and November with the scopes of the research areas that can be published in the Journal of JAE are: Accountancy Public Economics Development Economic; Finance; Management Economic, Any specifics issues of economic, business and accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 270 Documents
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DIMENSI AGRESIVITAS PAJAK DILIHAT DARI FIRM SIZE, LIKUDITAS, PROFITABILITAS DAN INVENTORY INTENSITY Annissa Yuli Nurdiana; Masitoh Wahyuningsih , Endang; Nikmatul Fajri , Rosa
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.277 KB) | DOI: 10.29407/jae.v5i3.14065

Abstract

Abstrak Setiap wajib pajak pasti mendambakan pembayaran pajak seminimal mungkin, hal ini merupakan alasan mengapa wajib pajak melakukan agresivitas pajak. Penelitian ini bermaksud untuk mengetahui dan menganalisis pengaruh firm size, likuiditas, profitabilitas, dan inventory intensity terhadap agresivitas pajak. Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI 2016-2018 merupakan populasi penelitian yang digunakan dan terpilih sebanyak 23 perusahaan melalui purposive sampling. Analisis regresi linear berganda adalah alat analisis yang dipakai dalam penelitian ini. Penelitian ini memperlihatkan hasil variabel firm size dan profitabilitas mempunyai pengaruh terhadap agresivitas pajak, sementara variabel likuiditas dan inventory intensity tidak memiliki pengaruh terhadap agresivitas pajak. Diharapkan dengan dilakukannya penelitian ini, dapat bermanfaat bagi investor dalam mempertimbangkan keputusan berinvestasi mengenai agresivitas pajak. Keywords: Tax Aggressiveness, Size, Liquidity, Profitability, Inventory
DIMENSI AGRESIVITAS PAJAK DILIHAT DARI UKURAN PERUSAHAAN DAN CAPITAL INTENSITY : (Study Kasus Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode 2016-2018) Furi Yuliani Mutia; Rachmawati Dewi, Riana; Siddi, Purnama
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.341 KB) | DOI: 10.29407/jae.v6i1.14066

Abstract

Abstrak Aktivitas perusahaan dalam merencanakan pajaknya dengan cara yang legal (tax avoidance) atau ilegal (tax evasion) untuk mengurangi beban pajak perusahaan dinamakan agresivitas pajak. Penelitian ini mempunyai tujuan untuk menguji pengaruh ukuran perusahaan dan capital intensity terhadap agresivitas pajak. Objek dari penelitian ini adalah perusahaan sektor industri barang konsumsi yang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Diperoleh sampel sebanyak 23 perusahaan selama 3 tahun pengamatan dengan metode purposive sampling. Teknik analisis data yang digunakan yaitu analisis regresi data panel. Hasil penelitian menjabarkan bahwa ukuran perusahaan berpengaruh terhadap agresivitas pajak, sedangkan capital intensity tidak berpengaruh terhadap agresivitas pajak. Keywords : Agresivitas Pajak, Ukuran Perusahaan, Capital Intensity
Kepemilikan Institusional, Firm Size, Profitabilitas, Leverage, dan Kebijakan Dividen Ainun Jamil Meidikna; Siti Nurlaela; Riana R Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.89 KB) | DOI: 10.29407/jae.v5i3.14067

Abstract

This study aims to examine the effect of institutional ownership, firm size, profitability, and leverage on dividend policy. Population in this study is basic industry and chemicals companies on Indonesia Stock Exchange (IDX) 2012-2018. Sample of this study were 8 companies selected by purposive sampling method. Statistical methods use multiple linear regression analysis. Result of this study show institutional ownership, firm size, and leverage has influence on dividend policy. While, profitability has no influence on dividend policy
EARNING PER SHARE, PRICE EARNING RATIO, PRICE BOOK VALUE, NET PROFIT MARGIN, TOTAL ASSET TURNOVER, DAN HARGA SAHAM Juliani, Indah; NurLaela, Siti; Masitoh, Endang
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.453 KB) | DOI: 10.29407/jae.v6i2.14069

Abstract

Abstac Stock investment is one investment that has attracted the interest of many people. Although there are risks because the stock is very sensitive to changes that can have an impact on stock prices. But stock investments offer high returns and opportunities. The purpose of this study was to determine and analyze the effect of Earning Per Share, Price Earning Ratio, Price Book Value, Net Profit Margin, and Total Asset Turnover on stock prices. The population of this study is the chemical and pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2012-2018. The number of samples of this study were 8 companies, with sampling using a purposive sampling method that is sampling based on certain criteria. The analysis technique uses multiple linear regression with the results showing that Earning Per Share, Price Earning Ratio, Price Book Value, and Net Profit Margin affect the stock price. While Total Asset Turnover has no effect on stock prices. Keyword : Earning Per Share, Price Earning Ratio, Price Book Value, Net Profit Margin, Total Asset Turnover, Stock Price
PENGARUH FIRM SIZE, CURRENT RATIO, FINANCIAL LEVERAGE, TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS Nur Wanisih, Halimah; Suhendro, Suhendro; Chomsatu, Yuli
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.736 KB) | DOI: 10.29407/jae.v6i1.14076

Abstract

Perusahaan dalam mecapai tujuannya memerlukan sumber pembiayaan dengan melakukan kegiatan operasionalnya menciptakan produk guna memperoleh laba maksimal. Orientasi penelitian ini guna mengetahui dan mengenalisis pengaruh firm size, current ratio, financial leverage dan total asset turnover terhadap profitabilitas. Penelitian dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2016-2018 dan teknik pengambilan sampel dengan purposive sampling dengan sampel 23 perusahaan. Metode analisis menggunakan Analisis Liniear Berganda. Hasil telaah ini mendedahkan variabel firmsize dan financial leverage berpengaruh terhadap profitabilitas, sementara variabel current ratio dan total asset turnover tidak berpengaruh terhadap profitabilitas. Observasi dimohon mampu memberi informasi dan menjadi bahan pertimbangan untuk melakukan investasi bagi para investor.
PENGARUH FASILITAS KREDIT BANK TERHADAP KINERJA UMKM DENGAN STRATEGI BISNIS SEBAGAI VARIABEL INTERVENING Nakabili, Lusia Sebo; Adi Prabowo, Adia; Kusuma Wardani, Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.796 KB) | DOI: 10.29407/jae.v5i3.14089

Abstract

Abstrak Penelitian ini bertujuan untuk menguji apakah fasilitas kredit bank berpengaruh terhadap kinerja UMKM dengan strategi bisnis sebagai variabel intervening. Metode penelitian ini menggunkaan metode deskriptif dan data primer dengan menggunakan kuesioner. Peneliti mengambil sampel pelaku UMKM yang ada di kota Yogyakarta yang memiliki pinjaman kredit di bank. Teknik pengambilan sampel menggunakan convinience sampling yakni pengambilan sampel dari populasi berdasarkan kriteria tertentu. Pengumpulan data dilakukan dengan cara bertemu secara langsung dengan responden dan menitipkan kuesioner kepada orang lain untuk disebarkan kembali guna mendapatkan jawaban yang banyak dari responden. Jumlah kuesioner yang diolah adalah sebanyak 102 responden. Data di analisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa fasilitas kredit bank berpengaruh negatif terhadap strategi bisnis, fasilitas kredit bank secara langsung berpengaruh negatif terhadap kinerja umkm dan secara tidak langsung berpengaruh positif terhadap kinerja UMKM. Kata Kunci: Fasilitas Kredit Bank, Strategi Bisnis, dan Kinerja UMKM.
DIMENSI HARGA SAHAM DILIHAT DARI RASIO KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERFADTAR DI BEI Githa Miranda Indika Putri; Masitoh , Endang; Nikmatul Fajri , Rosa
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.007 KB) | DOI: 10.29407/jae.v5i3.14090

Abstract

The purpose of this study is to examine and analyze the effect of financial ratios on stock prices. The population in this study are food and beverage companies listed on the IDX. The number of samples in this study were 43 samples. Financial ratios are proxied by Current Ratio, Debt to Equity Ratio, Return On Equity and Earning Per Share. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneously CR, DER, ROE and EPS have a significant effect on stock prices. Partially CR and DER have no significant effect on stock prices. While ROE and EPS have a significant effect on stock prices. The coefficient of determination (R2) test results of 0.603, 60.3% of the dependent variable can be explained by the variables CR, DER, ROE and EPS, while the rest are explained by other variables not used in this study. Keywords: CR, DER, ROE, EPS, Stock Prices
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM Bunga Nur Islamiyah; Wijayanti, Anita; Masitoh W, Endang
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.666 KB) | DOI: 10.29407/jae.v6i2.14109

Abstract

The research aims to test and find out whether there is an effect of DPS, EPS, LDR, and NPM on stock prices in Banking companies in 2014-2018. The object of this research is a banking company listed on the Indonesia Stock Exchange in 2014-2018, totaling 43 companies. The technique used is purposive sampling. The samples used in this study were 10 Perbakan companies listed on the IDX. This research uses Multiple Linear Regression Analysis method. The results of this study indicate that the Dividend Per Share (DPS) and Earning Per Share (EPS) affect the stock prices of banking companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the Loan to Deposit Ratio (LDR) and Net Profit Margin (NPM) have no effect on the stock price of banking companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018.
PERBANDINGAN STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE DENGAN PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN Sita Widia Wati; Chomsatu, Yuli; Nikmatul Fajri, Rosa
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.666 KB) | DOI: 10.29407/jae.v6i1.14118

Abstract

This study aims to determine the effect of profitability, asset structure, liquidity, and sales growth on capital structure in property and real estate sub-sector companies as well as construction and building sub-sector companies as well as comparing the capital structure of the two companies. The population of this research is all of the property and real estate sub-sector companies and construction and building sub-sector companies in 2016-2018. The sampling technique is purposive sampling. Hypothesis testing techniques using multiple linear regression analysis and independent sample t-test different test. Based on the test results above shows that the asset structure and liquidity variables affect the capital structure while profitability and growth do not affect the capital structure in the property and real estate sub-sector companies. Whereas in the construction and building sub-sector companies show that sales growth variables affect the capital structure while profitability, asset structure, and liquidity do not affect the capital structure. The results of the different independent sample t-test concluded that there were differences in capital structure between the property and real estate sub-sector companies and the construction and building sub-sector companies.
SISTEM INFORMASI PENGENDALIAN PIUTANG TAK TERTAGIH PERUSAHAAN MANUFAKTUR: (System Information Control Uncollectible Accounts Receivable in Manufacturing Companies) Putri Nilasari, Ayunda; Retnosari, Retnosari
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (906.747 KB) | DOI: 10.29407/jae.v6i1.14136

Abstract

This research was conducted at PT. Hisheng Luggage Accessory Semarang, located at Jl. Gatot Subroto no.02 Kawasan Industri Candi blok 23 no. 6 C Ngaliyan, Semarang. This company engaged in manufacturing. Manual managing receivables seems not efficient. There was no grouping performance of uncollectible accounts, so the obstacles in the settlement of uncollectible accounts still found. The obstacles during grouping the performance of account receivables caused late billing process which also impacted to the payment of uncollectible receivables was not smoothly done. To overcome this problem, the authors build " information accounting system for accounts receivable control with the age of web-based receivables method at PT. Hisheng Luggage Accessory "which is effective for making decisions and is efficient in managing accounts receivable, one of which is by warning of receivables due date and groupings the receivables which simplify the management of accounts receivable. The system uses Bootstrap programming language, HTML and PHP5 with a database using MySQL. Data obtained through literature study, observation and interviews. This research generating an account receivable accounting information system that has a warning of due dates and a grouping of accounts receivable that makes it easy to manage accounts receivable and reports integrated with the system. Keywords: Accounting information systems, Accounts Receivable. The Receivable Age Method

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