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. jombang,
Jawa timur
INDONESIA
JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Published by STIE PGRI Dewantara Jombang
ISSN : -     EISSN : 26544369     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Juni dan Desember dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi.
Arjuna Subject : -
Articles 69 Documents
 3   4   5   6   7 
ANALISA PERHITUNGAN PAJAK PENGHASILAN PASAL 21, SEBAGAI PERENCANAAN PAJAK PENGHASILAN BADAN KANTOR JASA AKUNTAN SURABAYA Jessica Fernanda; Lusy Lusy
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i1.1051

Abstract

As the biggest source of state revenue, tax that is directly related to employees is income tax article 21. This study aims to analyze the calculation of income tax article 21 with 2 methods (net, gross, and gross up) as an effort to plan corporate income tax on one Accountant Service Office in East Surabaya. The research object is located in the city of Surabaya and is engaged in services such as bookkeeping services, tax services, financial consulting services, and so on. This study uses a qualitative approach method supported by quantitative data. The data used are salary data for permanent employees in 2017, the company’s article 21 PPh calculation, and PPh regulation. The conclusion from this study is that the Gross Up method is the best and most effective method for Corporate Tax Planning. The Gross Up method allows companies to provide tax benefits to employees and can be used as a deduction from the company’s gross income so that the Corporate Income Tax paid is smaller. This research is limited to one company only, the development of which can be done by distributing questionnaires related to the calculation of income tax article 21.
PENGARUH TRANSAKSI NON TUNAI TERHADAP JUMLAH UANG BEREDAR DENGAN INFLASI SEBAGAI VARIABEL MODERASI Shinta Ainur Rahmadani; Nurma Yunita; Aprika Wanti Pratama; Maya Panorama
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i1.1052

Abstract

Non-cash transactions in monetary policy affect the level of money circulating in society. In addition, another factor that affects the amount of money in circulation is inflation. Non-cash transactions in this study use Debt non card transaction, Credit non card transaction, and electronic money (e-money). This study aimed to determine the effect of non-cash transactions on the money supply in Indonesia with inflation as a moderating variable during 2019-2021. The research uses secondary data and the analysis technique used is multiple linear regression analysis and the Moderating Regression Analysis (MRA) test. The results of the study state that non-cash transactions have a partially and simultaneously significant effect on the money supply and that inflation can strengthen the relationship between non-cash transactions and the money supply.
PENERAPAN DAN PENYAJIAN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH Novita Mardiani; Hadi Sucipto
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i1.1054

Abstract

This study aims to determine the application and presentation of financial statements in accordance with micro, small and medium entity financial accounting standards at UD Tiga Putra. This research is a qualitative descriptive study. Sources of data in this study used primary data types obtained through interviews, documentation, and observation. From the results of the study it is known that: 1) UD Tiga Putra has not fully implemented correctly due to limited human resources, 2) UD Tiga Putra acknowledges the recognition and measurement of several accounts in the statement of financial position such as inventory accounts, payables, accounts receivable, and capital; 3) UD Tiga also recognizes the recognition and measurement of income accounts in the income statement that have not been realized in the form of financial statements according to SAK. From the results of this study, it is suggested to business owners to increase the capacity of their employees, especially those in charge of recording transactions to presenting financial reports. Some things that can be done include participating in training, especially regarding the presentation of financial reports or collaborating with universities to be willing to provide assistance at UD Tiga Putra.
FENOMENA KECURANGAN PEMESANAN PADA JASA TRANSPORTASI ONLINE DALAM PERSPEKTIF FRAUD TRIANGLE Risal Risal; Jaurino Jaurino; Endang Kristiawati Kristiawati; Sartono Sartono; Renny Wulandari
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 2 (2022): Juli (2022) - Desember (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i2.1056

Abstract

Abstract The background of this research is that online transportation service providers found fraud committed by online transportation drivers, using fake GPS applications, making fictitious orders, and giving the highest star rating. This study aims to analyze the effect of internal control, morality, and pressure on fraudulent ordering behavior in online transportation services. This study uses a quantitative approach. The sampling technique was purposive sampling with a total sample of 100 respondents. The data type is primary data using a questionnaire tested by multiple regression analysis. The study results show that the variables of internal control, morality, and pressure influence online transportation services' fraudulent ordering behavior in Pontianak.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Safana Aulia Amri; Subadriyah Subadriyah
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i1.1096

Abstract

This research aims to measure and determine tax avoidance activities. This type of research uses a quantitative approach. The research population is all food and beverage industry companies (eight classes) listed on the Indonesia Stock Exchange for 2016-2020. The sample used in this study was 40 companies using a purposive sampling technique. The analytical tool used is multiple linear regression with SPSS tools. The study showed that capital intensity does not affect tax avoidance. Inventory intensity has a negative effect on tax avoidance. Meanwhile, sales growth has a positive effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI LITERATURE Yohana Ernawati; Lilis Ardini
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i1.1104

Abstract

Indonesia's economic growth and development situation has a very immediate impact on competition. Competition has become tighter felt by various companies, namely trading companies, service companies, and manufacturing companies which have the same goal, namely to earn and increase profits by considering the existing market share to maintain viability. The research was conducted to determine the factors significantly affecting the acceptance of a going concern audit opinion. The factors influencing the receipt of a going concern audit opinion include the reputation of the Public Accounting Firm, company size, and the previous year's audit opinion. The research method used is a qualitative descriptive method in the form of a literature review/study of the literature; that is, the research results are explained in one sentence. The analysis results show that financial factors have a more significant influence in obtaining acceptance of a going concern audit opinion.
PENGARUH ELEMEN FRAUD PENTAGON TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN : STUDI EMPIRIS PADA PERUSAHAAN STARTUP DI BURSA EFEK INDONESIA Suaidah Yuniep Mujati; Wahyuningtyas Laily
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 2 (2023): Juli (2023) - Desember (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i2.1189

Abstract

This research aims to examine the influence of the fraud pentagon on fraudulent financial reports in startup companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The data collection used was purposive sampling from 8 startup companies listed on the IDX for the 2019-2023 period with a 5 year financial reporting period. Hypothesis testing was carried out using multiple linear regression using SPSS 29. The results of this study show that financial stability, ineffective supervision, change of auditor, change of director and CEO image have no effect on financial statement fraud
KINERJA KEUANGAN PADA PT. UNILEVER INDONESIA TBK TAHUN 2018-2022 Maharani Fira; Pardistya Irvan Yoga
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Every company needs financial statements as a reference for decision making related to its company's financial performance. This study aims to determine the financial performance of PT. Unilever Indonesia Tbk from 2018 to 2022 analyzed using financial ratios, including Liquidity, Solvency, Profitability and Activity ratios. This research uses secondary data obtained from the financial statements of PT. Unilever Indonesia Tbk. Quantitative descriptive analysis method is used to describe the company's financial ratios. The results of the data analysis show that the company's liquidity level is said to be good, measured by a current ratio that is always above 1. The level of solvency has increased, measured using a debt to ratio that shows the company is able to meet its long-term obligations. In contrast to the level of profitability, which is measured using net profit margin, return on assets, and return on equity shows a downward trend means that the company's profitability is not good. Activity level, measured by total asset turnover. The results show a steady trend which means the company is quite efficient in rotating its assets.
PENGARUH IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN: (Studi Pada Perusahaan Manufaktur Periode 2019-2021) Endriyaningsih, Endriyaningsih; Suriyok, Khamdan; Assari, Elsa; Sugiarto, Yuli; Anggraeni, Sinta
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 2 (2023): Juli (2023) - Desember (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i2.1386

Abstract

A company’s financial performance reflects its financial position and is analyzed to assess how well the company operates over a specific period. In practice, performance competition among companies, particularly in the manufacturing sector, has become increasingly prominent amidst intense global business rivalry. This study aims to examine the influence of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Intellectual Capital (IC) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. This research employs a quantitative method with a documentation study approach and purposive sampling technique, involving 30 manufacturing companies as samples. The results indicate that CSR and IC have a significant effect on financial performance as measured by Return on Equity (ROE). Within the GCG dimension, institutional ownership and the proportion of independent commissioners significantly affect ROE, while managerial ownership and board size do not. The study concludes that improvements in CSR, institutional ownership, independent board proportion, and intellectual capital can enhance financial performance, whereas increases in managerial ownership and board size have no significant effect on ROE

Page 7 of 7 | Total Record : 69

 3   4   5   6   7 

Filter by Year

2018 2023


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2023): Juli (2023) - Desember (2023) Vol 6 No 2 (2023): Juli (2023) - Desember (2023) Vol 6 No 1 (2023): Januari (2023) - Juni (2023) Vol 5 No 2 (2022): Juli (2022) - Desember (2022) Vol 5 No 1 (2022): Januari (2022) - Juni (2022) Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021) Vol 4 No 2 (2021): Juli - Desember (2021) Vol. 4 No. 2 (2021): Juli - Desember (2021) Vol. 3 No. 2 (2020): Juli (2020) - Desember (2020) Vol. 3 No. 1 (2020): Januari (2020) - Juni (2020) Vol. 2 No. 2 (2019): Juli (2019) - Desember (2019) Vol. 2 No. 1 (2019): Januari (2019) - Juni (2019) Vol. 1 No. 2 (2018): Juli (2018) - Desember (2018) Vol. 1 No. 1 (2018): Januari (2018) - Juni (2018) More Issue