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Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Published by Universitas Maritim Raja Ali Haji
ISSN : 25985035     EISSN : 26848244     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Penerbitan Jurnal Ilmiah Akuntansi dan Finansial Indonesia setiap enam bulan sekali pada bulan April dan Oktober setiap tahunnya, dan Jurnal Ilmiah Akuntansi dan Finansial Indonesia memberikan peluang kepada civitas akademika maupun praktisi untuk mempublikasikan hasil-hasil penelitian, kajian, pemikiran, dan analisis mengenai Akuntansi finansial atau keuangan.
Arjuna Subject : -
Articles 152 Documents
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ANALISIS PENGARUH KINERJA KEUANGAN DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) TERHADAP PENGELUARAN ZAKAT PERUSAHAAN (Studi Kasus Bank Umum Syariah di Indonesia Tahun 2017-2021): (Studi Kasus Bank Umum Syariah di Indonesia Tahun 2017-2021) Tathia Rizki Alika; Diana Nurindrasari; Fatimah Annisa
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6317

Abstract

This study aims to analyze the effect of the financial performance and Islamic Corporate Social Responsibility (ICSR) on the corporate zakat in sharia commercial banks in 2017-2021. This study uses a quantitative approach with the population of 15 Islamic Commercial Banks in Indonesia registered with the OJK in 2017-2021. The source of data comes from secondary data in the form of financial statements and annual reports contained in each company's website. The samples are 6 Islamic Commercial Banks obtained by using a purposive sampling method. Data analysis used is a multiple linear regression test. The results of this study indicate that partially ROA has no a significant effect on the company's zakat, ROE has a significant effect on the company's zakat, NOM has no a significant effect on the company’s zakat, and Islamic Corporate Social Responsibility (ICSR) has a significant effect on the company's zakat. Meanwhile, simultaneously, the financial performance and Islamic Corporate Social Responsibility (ICSR) have an effect on the company's zakat.
Analisis Perbandingan Pembentukan Portofolio Saham Optimal dengan Model Markowitz dan Indeks Tunggal Fatahurrazak; Yuni Ayu Anggraini
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6346

Abstract

Optimal portfolio is a portfolio where the portfolio return is higher than the risk. This study aims to find out what stocks are formed through optimal portfolios of the Banking Sector in the LQ-45 Index with the Markowitz Model and the Single Index and find out how the differences are between the Markowitz Model and the Single Index. The sampling method for this research is saturated sampling technique which all companies that are members of the Banking Sector in LQ-45 which were listed on the Indonesia Stock Exchange during the research period (February 2019 - January 2022), totaling 6 companies. The results showed that the formation of the optimal portfolio of the Markowitz Model consisted of three stocks: BBCA, BBRI, and BTPS with a portfolio expectation return rate of 1.79% and risk portfolio of 7.28%. Meanwhile, the candidates for the Single Index Model are four stocks: BBCA, BBTN, BMRI, and BTPS where the expected return of the portfolio is 1. 51% and portfolio risk level of 0.27%.
The Effect of Internal Control, Implementation of Good Governance, and Organizational Commitment on Employee Performance : (Study at the Jambi Province Industry and Trade Office) Syahrani, Adinda Putri; Gowon, Muhammad; Hernando, Riski
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6630

Abstract

This study aims to determine the effect of the application of internal control, good governance, and organizational commitment to on employee performance at the Department of Industry and Trade of Jambi Province. The type of research used in this study is a type of quantitative research. The data used is primary data in the form of a research questionnaire. The population in this study were employees who worked at the Industry and Trade Office of Jambi Province. This study used a purposive sampling technique. The results of the questionnaire data were analyzed and processed using the WarpPLS 7.0 application. The results of this study each variable has an influence on employee performance.This study uses the warp pls 7.0 application as a tool for processing data. while previous studies used SPSS to process data.
The Role of Debt to Ratio and Profitability in Economic Growth and Company Development Susanthi, Putu Rani; Kremer, Hendri; Hazriyanto, Hazriyanto; Ciptoputro, Vincentius Ade Arianto; Sari, Asih Purwana
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6631

Abstract

This study analyses the relationship and influence of Debt Asset Ratio (DAR) on company profitability. The data used in this study were obtained from the financial reports of companies listed on the Indonesia Stock Exchange during 2018-2022. The analytical method used is simple linear regression using statistical software. The steps are planning, collecting, analyzing, and interpreting data to answer research questions. DAR and profitability as variables in this study, population, and samples from 6 companies for five years. The influence of Debt to Asset Ratio applied to Company Profitability was analyzed using the linear regression statistical method. Debt to Asset Ratio is the independent variable, and Company Profitability is the dependent variable. The results of the correlation analysis found a linear relationship between the variables. The results of the regression analysis found that there was a shallow level of influence. This study has several limitations on the number of samples, variables, and industrial sectors studied. In addition, other factors also need to be considered-some recommendations for further research. They expanded the study sector, examining other factors such as accounts receivable turnover and company size.
User’s Continuance Intentions of Digital Payment Based on Expectation-Confirmation Method and Trust Shofia, Alima
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6641

Abstract

Since the Covid-19 pandemic entered Indonesia in 2020, people have started to switch from cash/traditional payments to digital payments with aim to reduce direct physical contact. Digital payment that currently booming is Qris payment method, which offer convenience and speed in transactions. This study aims to look at user continuance intention on using digital payments using the Expectation-Confirmation Model (ECM) approach. In this volatility, uncertainty, complexity, and ambiguity (VUCA) era, this study adapt the concept of trust in technology adoption. Based on the literature study that has been collected, researchers obtain several variables that can influence user intentions to continue using digital payments, including: confirmation, perceived usefulness, satisfaction, information quality, perceived privacy protection and security, trust, and continuance intention.
The Influence of Facilities and Service Quality on Visitor Satisfaction in the New Normal: Case Study of Taman Bunga Baturaja Handayani, Siti Wuria; Gultom, Angga Wibowo
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6644

Abstract

This research discussed the influence of Facilities and Service Quality on Visitor Satisfaction (Case Study of Taman Bunga Baturaja in the New Normal). The population of this study was 100 visitors to Taman Bunga Baturaja. The analytical method used was a quantitative method with t count for each variable Facility (X1) of 3,656 and Service Quality (X2) of 2,954 stating that all variables had a significant influence on visitor satisfaction at Baturaja Flower Park. The calculated F value of 14,623 was greater than F table 3.09 which stated that together the facilities and service quality had a significant influence on the satisfaction of visitors to Taman Bunga Baturaja. The value of the coefficient of determination (R Square) of 0.232 means that in this case the contribution of the influence of Facilities and Service Quality on Visitor Satisfaction was 23.2% while the remaining 76.8% was influenced by other variables not mentioned in this case such as as the resulting product, Emotional Factors, Interesting and informative advertisement.
The Influence of Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) on Return on Asset (ROA) at PT. Buana Finance, Tbk Period 2018-2022 Marni, Susi; Julisman, Julisman; Martius, Martius
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6647

Abstract

This study aims to determine the effect of capital structure on the level of assets (profitability). The population of this study was conducted in the multi-finance sector, namely PT Buana Finance which was listed on the Indonesia Stock Exchange (IDX) with a sample period of 2018 - 2022. This type of research was quantitative research. The analysis technique used in the study was the SEM-PLS application which was carried out by model analysis test. construction and path analysis. The results of this study indicate that the value of the R-Square model gives a value of 0.991, both for the DAR variable which is influenced by the DER in the model of 99.1%. The value of the R-Square of ROA is 0.754 either or 75.4% of the variation in profitability (ROA) is influenced by DAR and DER. The remaining 24.6% is influenced by factors other than the second variable. The results of testing the DER hypothesis have no effect on ROA. DAR has a negative and significant effect on ROA. DER has a significant effect on DAR.
The Influence of Village Apparatus Competency, Village Treasurer's Tax Compliance, and Community Participation on Accountability of Village Fund Management in Tambak District, Gresik Regency Qulub, Latifatul; Hidayat, Muhammad Taufiq
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6666

Abstract

This study aims to examine the impact of the competence of village apparatus, tax compliance of village treasurers and community participation on the accountability of village fund management, especially in villages in Tambak District, Gresik Regency. The method adopted in the following research is a quantitative method with a population of 13 villages in Tambak District, while the sample is 6 villages in Tambak District. The test utilizes the Statistical Product and Service Solution (SPSS 22) application with multiple linear regression analysis tests, t tests, f tests and determination tests (R). Research findings show that the competency of village aparatus does not have a significant positive impact on the accountability of village fund management, while the village treasurer's tax compliance and community participation have a significant positive impact on the accountability of village fund management.
Peran Nilai Perusahaan dalam Memediasi Faktor – Faktor yang Mempengaruhi Tax Avoidance di Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Anita Tarihoran
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6077

Abstract

This research aims to determine and analyze the factors that influence Tax Avoidance and Firm Value as a mediating variable at non-financial companies listed in Indonesia Stock Exchange for the 2019-2021 period. The population in this research were 679 companies. The sampling method used in this research was purposive sampling and obtained 296 companies as the sample. Analysis of data method used is a quantitative method using a structural equation model with the SmartPLS. The results show that Profitability (ROA), Liquidity (CR), Leverage (DAR) have no effect on Tax Avoidance (ETR) through Firm Value (PBV) at non-financial companies listed in Indonesia Stock Exchange for the 2019-2021 period.
PENGARUH PERSEPSI PELAKU UMKM, SOSIALISASI SAK EMKM, TINGKAT PENDIDIKAN, DAN PEMAHAMAN AKUNTANSI TERHADAP PELAKU UMKM KOTA BATAM Sri Mulyati; Artinus Buulolo; Nur Fadjrih Asyik
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6359

Abstract

Micro, small, and medium enterprises will increase transparency and accountability in financial reporting, so to facilitate their access to financial resources and assist in making better business decisions. The purpose of this study was to determine the perceptions of MSME actors, SAK EMKM socialization, level of education, and understanding of accounting for MSME actors in Batam City. This type of research is quantitative. The sampling technique used the Slovin formula with a total of 90 respondents. Data testing was analyzed using multiple linear regression methods. The results of the research showed that the perceptions of MSME actors had a positive and significant effect, socialization of SAK EMKM had a positive and significant effect, level of education had a positive and significant effect, accounting comprehension had a negative effect and not significant. Simultaneous testing shows that the perceptions of MSME actors, SAK EMKM socialization, education level, and understanding of accounting have a positive and significant effect on small and medium micro business actors in Batam City.

Page 11 of 16 | Total Record : 152

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