JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
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.
Articles
102 Documents
<![CDATA[PENGARUH TRANSAKSI NON TUNAI TERHADAP JUMLAH UANG BEREDAR DI INDONESIA TAHUN 2019-2021 DENGAN INFLASI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[shinta ainur rahmadani]]>;
<![CDATA[aprika wanti pratama]]>;
<![CDATA[nurma yunita]]>;
<![CDATA[Maya Panorama]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 5 No. 2 (2022): Juli (2022) - Desember (2022) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26533/jad.v5i2.1038
<![CDATA[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 APMK, Credit APMK, and electronic money (e-money). The purpose of this study was 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 inflation is able to strengthen the relationship of non-cash transactions on the money supply.]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE ]]>
<![CDATA[subadriyah]]>;
<![CDATA[Safana Aulia Amri]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 5 No. 2 (2022): Juli (2022) - Desember (2022) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26533/jad.v5i2.1039
<![CDATA[Penelitian ini dilakukan untuk mengukur dan mengetahui aktivitas tax avoidance. Populasi penelitian seluruh perusahaan industri food and beverage yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020 dengan teknik penarikan sampel memanfaatkan teknik purposive sampling sehingga didapatkan total sampel 40 perusahaan. Dalam pengujian hipotesis dan analisis data menggunakan salah satu model statistik yaitu statistik deksriptif dan regresi linier berganda. Hasil dari riset ini menyatakan bahwasanya capital intensity tidak memberikan pengaruh terhadap tax avoidance. Inventory intensity memberikan pengaruh negatif terhadap tax avoidance. Sedangkan sales growth memiliki pengaruh positif terhadap tax avoidance. Kata Kunci: Capital Intensity, Inventory Intensity, Sales Growth, Tax Avoidance.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Yohana Ernawati]]>;
<![CDATA[Lilis Ardini]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 5 No. 2 (2022): Juli (2022) - Desember (2022) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26533/jad.v5i2.1069
<![CDATA[In the situation of economic growth and development in Indonesia which has a very rapid 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 be able to earn and increase profits by taking into account the existing market share in order to maintain viability. The research was conducted to determine the factors that have a significant effect on the acceptance of a going concern audit opinion. The factors that can influence the acceptance of going concern audit opinions include, namely, KAP reputation, 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 results of the research are explained in one sentence. The results of the analysis show that financial factors have a more significant influence in obtaining acceptance of a going concern audit opinion.]]>
<![CDATA[Bahasa Indonesia: Bahasa Indonesia ]]>
<![CDATA[Pramuji Rafli Arrakhman]]>;
<![CDATA[Wijaya, R. M. Syah Arief Atmaja]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 2 (2023): Juli (2023) - Desember (2023) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26533/jad.v6i2.1147
<![CDATA[This research was conducted at the company PT Telkom Indonesia where this company is engaged in telecommunications services and information technology. The purpose of conducting this research is to find out whether the accounting information system in controlling receivables is appropriate or not. The method of data analysis used by the authors in this research is to use qualitative methods where the authors collect data using interview techniques and field observations. The problem that occurs is that there are still obstacles in uncollectible accounts which result in the billing process being late. This makes the payment of bad debts non-current. Some of the risks that occur can be from the company or the customer. The results of the study indicate that the control of receivables has not been carried out properly so that uncollectible trade receivables appear. This study suggests companies to improve accounting information systems to facilitate control of customer invoice due dates.]]>
<![CDATA[Analisis Pengendalian Internal Atas Pengeluaran Kas PT. Swabina Gatra ]]>
<![CDATA[Prima Rizki Imami]]>;
<![CDATA[Wijaya, R. Muh Syah Arief Atmaja]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 1 (2023): Januari (2023) - Juni (2023) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26533/jad.v6i1.1149
<![CDATA[Cash is an asset that is most easily used by employees who are directly in charge of financial management. This is because cash is easily transferable. This study is intended to analyze and determine the system of internal control over cash disbursements of PT. Swabina Gatra has been running well or not. after the existence of these internal controls. The type of research method used in this research is qualitative research. While the data analysis method used in this study is a descriptive analysis method where the analysis contains the facts of the description which are factual, systematic and accrual by comparing the results of the analysis with several theories regarding controlling cash disbursements. Researchers obtained qualitative data by carrying out observations at the research site and conducting direct interviews with the treasurer of PT. Swabina Gatra. The results of the analysis carried out in this study explain that the internal control over cash disbursements of PT. Swabina Gatra is in accordance with the internal control components according to COSO (Organization of the Treadway Commission) but there are components that must be improved, namely the risk assessment component by carrying out an appropriate risk assessment.]]>
<![CDATA[PENGARUH LINGKUNGAN SOSIAL, GAYA HIDUP HEDONISME TERHADAP PERILAKU KEUANGAN MAHASISWA UNIVERSITAS SINGAPERBANGSA KARAWANG ]]>
<![CDATA[Salma Amelia]]>;
<![CDATA[Dailibas]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 1 (2024): Januari (2024) - Juni (2024) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26533/jad.v7i1.1160
<![CDATA[The purpose of this study is to identify and analyze the influence of the social environment on financial behavior and to identify and analyze the influence of a hedonistic lifestyle on financial behavior. This study uses an associative approach in order to determine the relationship between each variable. The information presented is quantitative in nature, that is, the data is tested and analyzed by counting numbers. The subjects of this study were active students currently studying at Singaperbangsa University, Karawang with a total of 40 respondents. Data were collected by questionnaire and analyzed by multiple linear analysis and hypothesis testing using IBM SPSS 26. The results showed that the social environment had a significant effect on financial behavior and the hedonism lifestyle did not have a significant effect on financial behavior.]]>
<![CDATA[Pengaruh Laba Bersih dan Arus Kas Operasi Terhadap Dividen Tunai ]]>
<![CDATA[Amalia, Rizqi]]>;
<![CDATA[Irvan Yoga Pardistya]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 2 (2023): Juli (2023) - Desember (2023) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26533/jad.v6i2.1161
<![CDATA[Dividen which is good for a company is the retained earning’s which creates the balancing in accordance with the agreement of it’s shareholders. The most of investors is prefer to cash dividens. This study is intended to know with partialy and simultaneously the effect of net income, operational cash flow to cash dividen. In this study, the population is based on the manufacturing companies in automotive subsector, food and beverage subsector which is listed in Inonesian Stock Exchange (IDX) for the period 2018 – 2022. A sample of 50 consists of 10 companies, the method used in this study are descriptive statistic, classical assumption test, analyze of multiple linear regression, T-Test, F-Test, and testing the coefficient of determination. So it’s can be resulting the study which is states by partially that the net income is effected to the cash dividends. Operational cash flow not effected to the cash dividends. Then the net income and operational cash flow simultaneously effected to the cash dividends.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. UNILEVER INDONESIA TBK TAHUN 2018-2022 ]]>
<![CDATA[Maharani, Fira]]>;
<![CDATA[Irvan Yoga Pardistya]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 1 (2024): Januari (2024) - Juni (2024) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26533/jad.v7i1.1167
<![CDATA[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.]]>
<![CDATA[EFEKTIVITAS TEKNOLOGI E-WALLET DALAM SISTEM INFORMASI AKUNTANSI BAGI UMKM ]]>
<![CDATA[Rachma Dewanti Purnamasari]]>;
<![CDATA[Dian Hakip Nurdiansyah]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 2 (2023): Juli (2023) - Desember (2023) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26533/jad.v6i2.1168
<![CDATA[This study discusses the effectiveness of E-Wallet technology in MSME information systems in Karawang. The results of analyzing the benefits and constraints of using E-Wallets in the MSME accounting information system are the main objectives. This research examines several leading E-Wallets in Indonesia, such as OVO, GoPay, Dana, ShoppePay, and LinkAja. This study also discusses the benefits and convenience felt by the effective use of E-Wallet technology in the MSME accounting information system. The results of this study aim to increase the effectiveness of MSME accounting information systems. This research provides useful information for MSMEs on how to use E-Wallets effectively in managing financial transactions.]]>
<![CDATA[EFEKTIFITAS LAPORAN KEUANGAN DALAM MENGANALISIS KINERJA KEUANGAN PT. INDOFOOD SUKSES MAKMUR TBK 2018-2022 ]]>
<![CDATA[Nurlaela, Ela]]>;
<![CDATA[Dailibas]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 1 (2023): Januari (2023) - Juni (2023) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26533/jad.v6i1.1169
<![CDATA[Laporan keuangan menjadi salah satu alat penting dalam mengukur kinerja keuangan perusahaan. PT. Indofood Sukses Makmur Tbk menjadi salah satu perusahaan yang sering dijadikan rujukan dalam kajian laporan keuangan oleh para ahli dan peneliti terkait kinerja keuangan. Tujuan dari penelitian ini adalah untuk mengevaluasi efektivitas laporan keuangan dalam menganalisis kinerja keuangan PT. Indofood Sukses Makmur Tbk periode 2018-2022. Pendekatan kualitatif deskriptif digunakan dalam penelitian ini dengan mengkaji berbagai literatur terkait laporan keuangan, metode analisis keuangan, dan perusahaan PT. Indofood Sukses Makmur Tbk. Dalam analisis laporan keuangan, peneliti menggunakan rasio keuangan sebagai alat ukur kinerja keuangan perusahaan. Beberapa rasio keuangan yang digunakan adalah rasio profitabilitas, likuiditas, solvabilitas, aktivitas, dan efisiensi. Hasil penelitian menunjukkan bahwa laporan keuangan PT. Indofood Sukses Makmur Tbk periode 2018-2022 cukup efektif dalam menganalisis kinerja keuangan perusahaan. Berdasarkan hasil analisis rasio keuangan, perusahaan menunjukkan kinerja keuangan yang stabil dan menguntungkan dalam beberapa tahun terakhir. Namun, terdapat beberapa rasio keuangan yang menunjukkan adanya penurunan kinerja keuangan perusahaan pada tahun 2020 dan 2021 akibat pandemi COVID-19. laporan keuangan dapat menjadi alat yang efektif dalam menganalisis kinerja keuangan perusahaan namun para investor dan stakeholder perlu memperhatikan kondisi ekonomi global dan perubahan internal perusahaan dalam mengambil keputusan investasi. Penelitian selanjutnya dapat mengkaji lebih dalam faktor-faktor internal dan eksternal perusahaan yang mempengaruhi kinerja keuangan serta pengembangan metode analisis keuangan yang lebih efektif dalam memprediksi kinerja keuangan di masa depan.]]>
