cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. kebumen,
Jawa tengah
INDONESIA
Jurnal Ilmiah Akuntansi dan Keuangan
Published by Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
ISSN : 25489453     EISSN : 2580510X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal publishes research from various topics in Accounting and Finance.
Arjuna Subject : -
Articles 180 Documents
 14   15   16   17   18 
ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN PERAIH INVESTMENT AWARD (BEST ISSUERS) DI BURSA EFEK INDONESIA Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i2.276

Abstract

Investors in investing always expect high stock returns. Therefore, investors should beable to assess which companies have good performance, so the stock return is also high. Thefinancial statements, particularly those relating to information on changes in operating cashflows and corporate accounting profit, are one of the important information that can be usedby investors to assess company performance. This study aims to provide empirical evidencerelated to the effect of operating cash flow and accounting earnings on stock returns.The data in this study is secondary data obtained from the company's annual financialstatements in Indonesia Capital Market Directory (ICMD) and Indonesia Stock Exchange(IDX). This study was conducted using the company population of the company winning theinvestment award (best issues) 2017 listed on the Indonesia Stock Exchange in 2015 and 2016.The result of this research is partially variable of operating cash flow (AKO) havepositive and significant effect to stock return, while partially, variable of accountancy profit(LAK) have no effect to stock return and simultaneously variable operating cash flow (AKO)and change of accountancy profit (LAK) jointly have a significant effect on stock returns inthe company's winning investment award (best issues) 2017 listed on the Indonesia StockExchange in 2015 and 2016.Keywords: Operating Cash Flow, Accounting Profit, and Stock Return
PELAKSANAAN STANDARD OPERATING PROCEDURE (SOP) PENYELESAIAN PERMOHONAN KEBERATAN DI KANTOR PELAYANAN PAJAK PRATAMA KENDARI Randy Ariyadita Putra
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i1.281

Abstract

Pajak merupakan salah satu sumber penerimaan Negara yang digunakan untuk melaksanakan kegiatan pembangunan nasional. Dalam meningkatkan penerimaan pajak, pemerintah melakukan reformasi di bidang perpajakan yang tidak hanya terjadi di tingkat struktur organisasi, tetapi juga dalam hal sistem informasi dan sumber daya manusia termasuk prosedur kerja. Salah satunya yaitu penetapan standar pelayanan yang berhubungan dengan proses-proses penyelesaian masalah antara Dirjen Pajak dengan wajib pajak seperti pada sengketa pajak. Dalam proses pemenuhan kewajiban pajak, prinsip Self-Assessment pada pelaksanaan ketentuan peraturan perundang-undangan yang diterapkan kepada wajib pajak menciptakan celah ketidakadilan. Surat Ketetapan Pajak (SKP) yang diterbitkan menyebabkan wajib pajak tidak puas atas ketetapan tersebut sehingga timbul sengketa pajak. Di Kantor Pelayanan Pajak Pratama Kendari untuk tahun pajak 2017 Standard Operating Procedure (SOP) dibuat berdasarkan Peraturan Menteri Keuangan Nomor 9/PMK.03/2013 tentang Tata Cara Pengajuan dan Penyelesaian Keberatan dan dijabarkan dalam SE-11/PJ/2014 tentang Petunjuk Pelaksanaan Penyelesaian Keberatan Pajak Penghasilan, Pajak Pertambahan Nilai dan/atau Pajak Penjualan Atas Barang Mewah. Penelitian dilakukan menggunakan pendekatan kualitatif mengingat bahwa yang akan dibuktikan adalah pelaksanaan penyelesaian permohonan keberatan atas sengketa pajak antara wajib pajak dengan aparat pajak berdasarkan SOP. Hasil penelitian menunjukkan bahwa pelaksanaan SOP penyelesaian permohonan keberatan telah sesuai dengan Surat Edaran Direktorat Jenderal Pajak nomor SE-11/PJ/2014 dan Peraturan Menteri Keuangan nomor PMK-9/PMK.03/2013. SOP (Standard Operating Procedure) penyelesaian permohonan keberatan juga efektif dalam proses penyelesaian permohonan keberatan di Kantor Pelayanan Pajak Pratama Kendari. Kata kunci: Pajak, Reformasi Perpajakan, Sengketa Pajak, Keberatan Pajak, SOP.
AKUNTAN DI ERA DIGITAL: PENDEKATAN TAM (TECHNOLOGY ACCEPTANCE MODEL) PADA SOFTWARE BERBASIS AKUNTANSI Arya Samudra Mahardhika
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i1.282

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji faktor yang menentukan keinginan (intention) akuntan muda untuk menggunakan software MYOB dengan menggunakan pendekatan Technology Acceptance Model (TAM) yang dikembangkan oleh Davis (1989). Responden dari penelitian ini berjumlah 47 orang yang merupakan akuntan muda maupun calon akuntan yang pernah menggunakan software MYOB. Hipotesis dalam penelitian ini diuji dengan melakukan uji regresi berganda yang menggunakan software SPSS. Hasil dari penelitian ini menunjukkan bahwa persepsi kebermanfaatan (perceived usefulness) merupakan faktor yang menentukan intention, sedangkan tidak pada persepsi kemudahan (perceived ease of use), Kata kunci: perceived ease of use, perceived usefulness, intention to use
PENGARUH ROTASI KERJA TERHADAP KEPUASAN KERJA DALAM MEMPENGARUHI KINERJA TENAGA KEPENDIDIKAN Diah Aryanti Sapto Warsi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i1.283

Abstract

The most important resources of an organization is human resouces, those giving all energy, Tlent, creativity, and effort. It is difficult for an organization to pursue its aim without having capable human reresources. Job rotation and satisfaction are parts of quality human resources management to enhance staff performance. Rotation can inprove knowledge, capability, and minimize burmout. Job satisfaction can enhance job performance. The Purpose of this study is to investigate wheter rotation influences job satisfaction and permormance job sastifaction influences performance of 93 staffs using partial least square analysis. This study shows that rotation has asignificanly positive influences performances and rotation. Rotation is an effective way to enhance capability and knowledge, and minimize burnout, but it should consider the competency-based placement. Keyword : job rotation, job satisfaction, staff performance.
PEMBENTUKAN MODEL PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN BUDAYA KEWIRAUSAHAAN UNTUK MENGURANGI PENGANGGURAN DAN KEMISKINAN Sukhemi Sukhemi; Siti Maisaroh
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i1.284

Abstract

ABSTRACT This study aims to examine the model’s formation that can reduce the problem of unemployment and poverty. In accordance with these objectives, there are several principal problems studied in this research that are; (1) how the approach to poverty reduction programs should be made, (2) how the potential of local institutions' resources are able to act as virtuous circles to reduce the poverty, (3) how the community empowerment model system based on the potential of local wisdom resources and institutions local communities should be conducted in order to be able to significantly reduce the number of local poor community, independent and sustainable. This research was conducted at Muntuk Village due to it is classified as a backward village and it still has the good local wisdom potential to be developed further. This research applies participatory research method to the craftsmen group chosen as pioneer in forming the community empowerment model. The main subjects in this research are; craftsmen group and socio economic community societies at Muntuk Village. The subjects of this study are determined by purposive sampling. Data collection techniques are done through interview, FGD, and analytical descriptive analysis. The result of the research shows that the link and the integration among the bamboo handicraft industry, the local institution’s role, the entrepreneurship spirit and the work ethic of the craftsmen group through the entrepreneurial skills development and social entrepreneurship culture are able to be a virtuous circle or the virtue circle to cut the poverty problem, more independent and sustainable, from the original still powerless to be powerful. The strengthening of empowerment model supported by the strength of human capital, social capital, and also citizens participate actively, were increasingly able to produce a form of community empowerment model. Furthermore, the empowerment model is more strongly built through six pillars namely; industrial structure, entrepreneurship spirit, human capital and social capital factors, local institution, infrastructure and conductive environment. All sub-systems in each of these pillars are interconnected in a system namely community empowerment system model through the development of an entrepreneurial culture to alleviate unemployment and poverty. Keywords : Empowerment Model, Enterpreneur Culture, Unemployment and Poverty
Evaluasi Prosedur Penyusunan Anggaran dan Penetapan Anggaran Eni Kaharti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i2.293

Abstract

Abstract This research aimed to identify the roles of budget as a means of planning, controlling, and decision making at a hotel company, namely VSSB. This research evaluated budgeting process using the guidelines of Anthony and Govindarajan (2011) and Nafarin (2013). Budgetary control was evaluated in two ways, namely: (1) evaluation of budget implementation, (2) evaluation of budget achievement. The evaluation of calculating cost of room sold is a basis for determining a selling price by giving discounts. Cost classification is required in deciding budget management (Supriyono, 1989). Costs are classified according to their purpose. The results of this research indicated that the procedure for making budget in VSSB 2018 was normatively in compliance with budgeting procedure. GOP generated by VSSB could be classified as low budget (below 40%). In Seminyak Bali, VSSB was regarded as a leader in the hotel business based on hotel competitor report. The simulation of the basic room costs in VSSB was already proper so that giving discounts would not result in loss. Keywords: budget, planning, controlling, decision making, cost classification, BEP analysis and CVP analysis.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS KINERJA AUDITOR INSPEKTORAT KABUPATEN FANDI PRASETYA
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i2.294

Abstract

This study aims to determine whether competence, independence, and professional skepticism have a partial effect on the quality of the performance of the district inspector's auditors. The research sample used amounted to 150 determined using the purposive sampling method. The data analysis technique used is by using multiple regression analysis. The results showed that competence, independence, and professional skepticism had a partial effect on the quality of the performance of the district inspector's auditors. So that the higher the competence, independence, and professional skepticism of the auditor, the higher the performance of auditors in the district inspectorate.Keywords: Competence, Independence, Professional Skepticism, Auditor Performance Quality, District Inspectorate
PENGARUH KETAATAN ATURAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan-Perusahaan Swasta Di Provinsi Jawa Tengah) Eko Darmawan Suwandi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i2.295

Abstract

ABSTRAK Kasus kecenderungan kecurangan akuntansi di Indonesia terjadi secara berulang-ulang. Media massa banyak memberitakan hal tersebut sehingga bagi masyarakat kasus kecenderungan kecurangan akuntansi sepertinya bukan rahasia lagi. Pada sektor publik kecenderungan kecurangan akuntansi dilakukan dalam bentuk kebocoran anggaran pendapatan dan belanja negara. Di sektor swasta bentuk kecenderungan kecurangan akuntansi juga terjadi dalam bentuk yang sama yaitu ketidaktepatan dalam membelanjakan sumber dana. Penelitian ini bertujuan untuk menganalisis pengaruh ketaatan aturan akuntansi dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi dengan pengendalian internal sebagai variabel pemoderasi. Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen tersebut terhadap variabel dependen melalui pengujian hipotesis Dalam penelitian ini, peneliti mengumpulkan data primer dengan cara kuesioner. Kuesioner diberikan kepada Kepala Bagian Akuntansi dan Staff Keuangan Perusahaan-Perusahaan Swasta di Provinsi Jawa Tengah yang dijadikan sampel penelitian atau responden penelitian. Sedangkan analisis data yang digunakan antara lain uji asumsi klasik dan analisis regressi linear berganda. Berdasarkan hasil penelitian diketahui bahwa (1) Ketaatan aturan akuntansi berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin taat Perusahaan-Perusahaan Swasta Di Provinsi Jawa Tengah dalam menerapkan aturan akuntansi akan menyebabkan kecurangan akuntansi semakin menurun; (2) Perilaku tidak etis berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin meningkat perilaku tidak etis dalam perusahaan akan menyebabkan kecurangan akuntansi semakin meningkat; (3) Pengendalian internal berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal dalam perusahaan akan menyebabkan kecurangan akuntansi semakin menurun; (4) Pengendalian internal secara positif dan sinifikan dapat memperkuat ketaatan aturan akuntansi dan pengaruhnya terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal menyebabkan ketaatan akuntansi dalm perusahan semkain meningkat dan mendorong kecurangan akuntansi semakin menurun; (5) Pengendalian internal secara positif dan sinifikan dapat memperkuat perilaku tidak etis dan pengaruhnya terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal menyebabkan perilaku tidak etis dalam perusahaan semakin menurun dan mendorong kecurangan akuntansi semakin menurun. Kata Kunci: Ketaatan Aturan Akuntansi, Perilaku Tidak Etis, Kecenderungan Kecurangan Akuntansi, Pengendalian Internal
PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, LITERASI KEUANGAN DAN LINGKUNGAN KELUARGA PENGARUHNYA TERHADAP MINAT INVESTASI DI PASAR MODAL Akhmad Darmawan; Kesih Kurnia; Sri Rejeki
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i2.297

Abstract

This study aims to analyze the effect of investment knowledge, investment motivation, financial literacy and family environment on the interest in investing in the capital market. This type of research is quantitative. The population of this study were students of the Management Study Program of the Faculty of Economics and Business, Muhammadiyah Purwokerto University in the year 2016 and 2017 with the sample criteria of active students of FEB UMP and those who were / had taken financial management and entrepreneurship courses. Data collection in this study using the questionnaire method. Instrument testing was analyzed using validity test and reliability test. Data analysis techniques used in this study are classic assumptions and multiple linear regression analysis. The results showed that: (1) investment knowledge, investment motivation, and financial literacy simultaneously had a significant effect on investment interest. (2) investment knowledge partially does not affect investment interest. (3) investment motivation partially has a significant effect on investment interest. (4) financial literacy partially has a significant effect on investment interest. (5) the family environment partially has a significant effect on investment interest. keywords: Knowledge, Motivation, Literacy, Environment, Interests.
MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA ORGANISASI Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i2.298

Abstract

Earnings management occurs when managers use valuations in financial reporting and in compiling transactions to change financial statements so as to mislead some stakeholders regarding the underlying results that depend on reported accounting figures or to influence contract outcomes that depend on reported accounting figures. The existence of earnings management in a company is inseparable from the various types or underlying motivational factors, while some of the motivations associated with the implementation of earnings management are bonus motivation, political motivation, tax motivation, CEO turnover motivation, IPO motivation. The models used in measuring earnings management include: Healy Model, DeAngelo Model, Jones Model, Industrial Model, Jones Modification Model, Dechow-Dichev Model, Kothari Model and Stubben Model. Keywords : earning management, motivation, measuring models

Page 17 of 18 | Total Record : 180

 14   15   16   17   18 

Filter by Year

2014 2021


Reset
Filter By Issues
All Issue Vol 10 No 2 (2021): JIAK Vol 10 No 1 (2021): JIAK Vol 9 No 2 (2020): JIAK Vol 9 No 1 (2020): JIAK Vol 8 No 2 (2019): JIAK Vol 8 No 2 (2019): JIAK Vol 8 No 1 (2019): JIAK Vol 8 No 1 (2019): JIAK Vol 7 No 2 (2018): JIAK Vol 7 No 2 (2018): JIAK Vol 7 No 1 (2018): JIAK Vol 7 No 1 (2018): JIAK Vol 6 No 2 (2017): JIAK Vol 6 No 2 (2017): JIAK Vol 6 No 1 (2017): JIAK Vol 6 No 1 (2017): JIAK Vol 5 No 2 (2016): JIAK Vol 5 No 2 (2016): JIAK Vol 5 No 1 (2016): JIAK Vol 5 No 1 (2016): JIAK Vol 4 No 2 (2015): JIAK Vol 4 No 2 (2015): JIAK Vol 4 No 1 (2015): JIAK Vol 4 No 1 (2015): JIAK Vol 3 No 2 (2014): JIAK Vol 3 No 2 (2014): JIAK More Issue