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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
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Analisis dan Kontribusi Sektor Basis Non-Basis: Penentu Potensi Produk Unggulan Kabupaten Kebumen Marynta Putri Pratama
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.313

Abstract

The research method used in this study is LQ Analysis to determine changes in the structure/performance of the regional economy to a higher economic structure (provincial or national) as a reference and Shift Share Analysis to determine the performance or work productivity of the regional economy by comparing it with larger regions (regional or national level). This study takes secondary data obtained from BPS data. Based on the results of the study note that (1) the commodity of Corn, Cassava, Sweet Potatoes, Peanuts, and Soybeans have a number of LQ> 1. These results describe these five products being the base products in Kebumen Regency. Calculation of total shift-share that triggers rapid growth for Kebumen Regency is the commodity of paddy, maize, cassava, soybeans, and green beans. While sweet potatoes and peanuts have not been able to trigger growth in the growth of the food crops sub-sector in Kebumen Regency
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN SUSTAINABILITY REPORT Susanti Widhiastuti; Eftianto Eftianto; Slamet Ahmadi
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.v8i2.314

Abstract

This study aims to determine the effect of financial performance, on the value of the company with disclosure of sustainability report as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange and consistently included in the SRI-KEHATI Index from 2012-2016 as many as 19 companies. The selection of samples using purposive sampling method and the sample used in this study amounted to 14 companies for 5 years. The method of analysis uses multiple regression. The results showed that profitability and liquidity as a measure of the company's financial performance did not affect the disclosure of sustainability bother while the solvency had an effect on disclosure of sustainability bother. Profitability and solvency affect the value of the company, but liquidity and sustainability report disclosure do not affect the value of the company. This study also shows that sustainability report disclosure cannot mediate the effect of financial performance on firm value. Keywords: Financial Performance, Sustainability Report, Company Value
Implementasi Model Finansial Distres Pada Perusahaan Manufaktur Yang Terdaftar di IDX Tahun 2015-2017 Tuti Zakiyah; Wahyuni Windasari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.330

Abstract

Manufacturing Company is a sample of this study, the dependent variable used in this study is a binary variable, namely whether the company is in financial distress or non-financial distress. Hypothesis testing uses binary logistic regression (Binary Logistic Regression) because the dependent variable is a combination of metric and non-metric (nominal). The model used is the Altman Z-Score model, Springate S-Score, Grover G-Score, Zmijewski X-Score, and univariate models. Of the five models, the best model is the Springate S-Score with a Nagelkerke R2 value of 0.582. the second is, Zmijewski X-Score with a value of 0.227 and the third best is the Univariate Model with a value of 0.042. Of the three best models, namely the Springate S-Score, Zmijewski X-Score and the Univariate Model. The implementation is that the ratios in these models are very important to be considered by companies as a sensitivity tool so that companies do not experience financial distress. ratios that are often used are ratios related to the company's ability to manage and produce net working capital, sales, debt and ability to generate profits from sales and profits from assets.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kecamatan Balikpapan Kota Fice Handayani; Bachtiar Bachtiar; Nur Khomariah
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.338

Abstract

The purpose of this research is to examine the factors that can affect UMKM taxpayer compliance, especially in Balikpapan Kota Subdistrict, namely knowledge and understanding of Government Regulation on taxation (PP No.46, 2013), taxpayer awareness, tax authorities services and modernization of the tax administration system. The sample used was 58 UMKM respondents who were registered in the Office of Cooperative, MSMEs, and industry in the city of Balikpapan. The sampling method uses the formula of Isaac and Michael with an error rate of 5%. In need of validity and reliability test for research instruments and multiple linear regression to analyze data. From the results obtained by the awareness of taxpayer and modernization of the tax administration system has a significant influence on the taxpayer compliance of UMKM Balikpapan City District. And other factors, namely the understanding of Government Regulations concerning taxation and tax authorities services do not have a significant effect. And the dominant influence is the modernization of tax administration systems such as e-filing, e-SPT, and others
Penilaian Tingkat Kesehatan Koperasi Jasa Keuangan Syariah Wanita Astiwi Indriani; Shoimatul Fitria
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.341

Abstract

This study is a study of the application of the assessment of banking health level then adopted to measure the health level of Koperasi Jasa Keuangan Syariah (KJKS) for women in Central Java. The population in this study is all financial service cooperatives in Central Java in 2012-2014. The sampling technique used was purposive sampling with a sample of 5 KJKS for women. Data obtained through secondary data in the form of RAT reports and annual reports. The analysis technique used is descriptive analysis. The results of the analysis showed that the KJKS for Women in Central Java had a composite rating of 3 (PK-3), which means that each KJKS for Women in Central Java was healthy enough and able to deal with the negative effects of changes in business conditions and other external factors.
Audit Manajemen Atas Bahan Baku Untuk Meningkatkan Efisiensi dan Efektivitas CV.Ladjalani di Makassar Subhan Subhan; Muhammad Reza Ramdani
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.350

Abstract

This study examines the effectiveness of management audits of raw materials in the company CV. Ladjalani in Makassar. The purpose of this study to determine the activity of purchasing raw materials has been carried out efficiently and effectively. This research approach uses a descriptive quantitative approach. The method of data collection is done by observing directly the object of research and making direct observations, documenting archives or reports related to the activity of purchasing raw materials, questionnaires to find out the response to the researcher's questions on company activities. From the results of the study showed the activity of purchasing raw materials carried out by CV. Ladjalani is still inefficient and effective. This can occur due to waste of transportation costs or the cost of shipping raw materials. This waste occurs because the company establishes a policy on the purchasing department to purchase raw materials after getting an order. The company has not yet determined what frequency of purchasing the most economical raw materials.
Pengaruh Pengeluaran Konsumsi Rumah Tangga, Investasi Swasta dan Belanja langsung Pemerintah Daerah Terhadap Pertumbuhan Ekonomi di Kabupaten Lombok Timur Tahun 2001-2017 Padli Padli; Hailuddin Hailuddin; Wahyunadi Wahyunadi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.356

Abstract

This study aims to analyze household consumption expenditure, private investment and direct local government expenditure on economic growth in East Lombok Regency and analyze which variables have a dominant influence on economic growth in East Lombok Regency. This research is a type of causal research with quantitative methods using multiple linear regression analysis methods. The dependent variable in this study is economic growth, household consumption expenditure, private investment and direct regional government expenditure as the independent variable. The results showed that household consumption expenditure and private investment had no significant effect on economic growth. While the local government direct expenditure variable has a significant effect on economic growth. The local government direct expenditure variable has a dominant influence on economic growth, while the variable with the smallest influence on economic growth is the household consumption variable.
Efektivitas Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Terhadap Penerimaan Pajak di KPP Pratama Ciamis Isep Saepul Muzaki; Regi Refian Garis; Dede Abdul Rozak; Kasman Kasman
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.365

Abstract

Tax revenues are the largest revenue sector in the composition of the state budget in Indonesia. Taxes get a target of about 85% of all government revenues. The Directorate General of Taxes that has the mandate uses various instruments to be able to achieve tax revenues. One that is used in achieving tax revenues, The Directorate General of Taxes uses SP2DK. This study aims to determine the effectiveness of the request for an explanation of data and/or information (SP2DK) on tax revenues at the Tax Office Of Ciamis. The analytical method used is a descriptive method with a quantitative approach to give an idea of whether SP2DK has been effective or not. The data analysis technique used is descriptive. The results showed the effectiveness of SP2DK experienced fluctuations from 2016-2018, within 2016 of 0.03%, in 2017 of 9%, in 2018 of 8%. Overall, the SP2DK against Tax revenues in the Tax Office Of Ciamis is still ineffective. Under these conditions, the Head of Tax Office Of Ciamis must increase the effectiveness of the SP2DK issued.
Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur Ayu Mikarsih; Sofiati Wardah; Surahman Hidayat
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.372

Abstract

This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.
PENGARUH PERCEIVED VALUE DAN E-SERVICE QUALITY TERHADAP SWITCHING COST DAN CUSTOMER LOYALTY Gunarso Wiwoho
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 6 No 2 (2017): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v6i2.531

Abstract

The purpose of this study was to determine the effect of perceived value and e-service quality on switching costs and customer loyalty. The sample of this study is Tokopedia users who have made at least 1 transaction in the past month in Kebumen totaling 100 respondents. The sampling technique uses nonprobability sampling technique, namely purposive sampling. Methods of data collection using questionnaires, literature studies and interviews. Analysis of the data used is the instrument validity and reliability test, the classic assumption test, hypothesis testing and path analysis using the SPSS 22 program for windows. The results of this study indicate that all items of each variable are valid and reliable. Both structural models meet the classic assumption test criteria with no multicollinearity, heterokedasticity, and normality assumptions. Based on the results of the t test showed that the variable perceived value and e-service quality significantly influence the switching cost, perceived value does not affect customer loyalty, e-service quality has a significant effect on customer loyalty, switching cost has a significant effect on customer loyalty.

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