cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tumpal Manik
Contact Email
tmanyk@gmail.com
Phone
-
Journal Mail Official
tmanyk@gmail.com
Editorial Address
-
Location
Kota tanjung pinang,
Kepulauan riau
INDONESIA
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
 10   11   12   13   14 
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM BERPOTENSIAL DI KABUPATEN BINTAN KEPULAUAN RIAU Suci Wahyuliza; Ronia Tambunan
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.v7i2.6823

Abstract

This study aims to see what factors influence the application of SAK EMKM in preparing financial statements for MSMEs in Bintan Regency. This research data was obtained from a questionnaire with respondents of potential MSME entrepreneurs according to the Department of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency. The reason for choosing potential MSMEs is that researchers assume that potential MSMEs are MSMEs that have financial statements. The data collection technique was carried out by collecting questionnaire data from as many as 114 respondents and analyzed using SPSS. Of the 114 respondents who fit the sample criteria, there were 97 respondents, but only 93 respondents filled in the questionnaire. After testing the data, it can be concluded that the variables of accounting understanding, the level of readiness of MSME actors, and the socialization of SAK EMKM affect the preparation of financial statements based on SAK EMKM.
Kinerja Keuangan dan Klasterisasi 8 Provinsi Maritim di Indonesia Ardiansyah Ardiansyah; Diana Nurindrasari
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.v7i2.6923

Abstract

This research aims to examine the regional financial performance of maritime provinces that are members of the BKSDK as well as clustering financial performance based on 3 Indonesian regions, namely the Western Indonesia Region (WIB), the Central Indonesia Region (WITA), and the Eastern Indonesia Region (WIT). This research approach is quantitative using data from the 2022- 2023 Budget Realization Report (LRA) in 8 maritime provinces by calculating the regional independence ratio, harmony ratio, and growth ratio. The results of the research show that the overall average independence ratio of independent provinces is at a low to medium level, but the regional clusters have different levels. The overall average regional compatibility ratio and clustering have a good level of compatibility. Meanwhile, the growth ratio, both overall average and clustered has decreased.
Pengaruh Likuiditas, Solvabilitas, Ukuran Perusahaan, dan Ukuran KAP terhadap Audit Report Lag dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Fatahurrazak Fatahurrazak; Fatahuddin Fatahuddin; Fanny Hidayati Eka Putri; Ibnu Satria
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.v7i2.6947

Abstract

The purpose of this study was to analyze the effect of Liquidity, Solvency, KAP Size, and Company Size on Audit Report Lag with Profitability as a moderating variable in transportation and logistics sector companies listed on the Indonesian stock exchange for the 2019-2022 period. The samples used in this study were 52 transportation and logistics sector companies listed on the Indonesian stock exchange for the 2019-2022 period. The sampling technique used was nonprobability sampling, namely saturated sampling (census). The research method uses a quantitative approach with the analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results, state that Liquidity has a positive and significant effect on Audit Report Lag. Solvency has a positive and significant effect on Audit Report Lag. KAP size has a positive and significant effect on Audit Report Lag. Company size has a positive and significant effect on Audit Report Lag. Profitability has a positive and significant effect on Audit Report Lag. Liquidity has a positive and significant effect on Profitability. Solvency has a positive and significant effect on Profitability. KAP size has a positive and significant effect on Profitability. Company size has a positive and significant effect on Profitability. Profitability cannot moderate the relationship between Liquidity on Audit Report Lag, Profitability cannot moderate the relationship between Solvency on Audit Report Lag, Profitability cannot moderate the relationship between KAP Size on Audit Report Lag, and Profitability cannot moderate the relationship between Company Size on Audit Report Lag.
Pengaruh Gender dan Dukungan Politik terhadap Kinerja Pemerintah Daerah Fadillah Ahmad Fauzi Pratama; Doddy Setiawan
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (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.v8i1.7020

Abstract

This study aims to investigate how gender and political support influence the performance of local governments in Java. This study is based on public policy theory. This study also examines several control variables related to regional characteristics such as local government size, capital expenditure, and regional wealth levels. The sample in this study consisted of all regencies/cities in Java, namely 113 regencies/cities, and the observation period was from 2016 to 2018. The results of this study indicate that local government performance is influenced by gender and political support. This study also conducted further tests such as analysis of non-expansion areas, which yielded consistent results.
Peran Auditor Internal dalam Tahap Implementasi dan Evaluasi sistem ERP: Integrasi Framework COBIT 5 (Studi Kasus Pada PT Astra International Tbk - Honda Sales Operation): Studi Kasus pada PT. Astra International, Tbk – Honda Sales Operation Suwan Li; Mega Handayani; Inna Zahara
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (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.v8i1.7076

Abstract

Internal auditors play a role in providing confidence in the effectiveness of internal control in order to achieve an organization's goals. Developing a company's ERP system is a process that needs to involve the function of the internal auditor. Astra Motor, one of the operational offices of PT Astra International Tbk, is transitioning the company's ERP system, which originally used the Pygmalion Synchronization System (PSS), to become the Astra Motor Integrated System (STAR). This study aims to assess the suitability of internal auditors' role in the implementation and evaluation stages of Astra Motor's ERP system. The COBIT 5 framework (ISACA 2012) guides this qualitative case study research, which uses primary data from interviews, questionnaires, and observations, positioning internal auditors as responsible (R) on the RACI chart. We used descriptive analysis as the initial analysis and applied the Dean J. Champion formula for data analysis. The results of this research show that the role of internal auditors in the implementation and evaluation stages of the ERP system is very appropriate, with an involvement percentage of 87%. The short duration of the research is a limitation faced by the researchers and a suggestion for further research. We expect future research to involve the IT team in analyzing the role of internal auditors in the implementation and evaluation stages of the ERP system.
Pengaruh Gaya Hidup, Literasi Keuangan, Mental Accounting dan Locus of Control terhadap Pengelolaan Keuangan Gen-Z Rismarina, Raisha Adinda; Maulana, Agus
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (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/acyzm634

Abstract

Gen-Z is currently the largest demographic in Indonesia. The financial management of Gen-Z will affect the economic condition of Indonesia. This research uses a quantitative approach, with data processed using the SEM-PLS method. A total of 184 samples were obtained based on purposive sampling method. It was found that lifestyle and financial literacy do not have a significant impact, while mental accounting and locus of control have a significantly positive impact on Gen-Z’s financial management.
Pengaruh Capital Intenisty, Perencanaan Pajak, Dan Risiko Bisnis Terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Sektor Konsumen Primer di Bursa Efek Indonesia Tahun 2018-2022) Sevhia Fransiska Trivena Br. Naibaho; Dian Widiyati
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (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.v8i1.7126

Abstract

The study was conducted by analyzing the 2018-2022 annual financial reports of primary consumer companies listed on the Indonesia Stock Exchange. The sample used in this study consisted of 35 large consumer sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period using a purposive sampling technique. The variables used in this study are capital intensity, tax planning, business risk as independent variables, and firm value as dependent variables. The research method uses the panel data regression method using EViews 13 Student Version Lite software. Based on the results of the study, the best model is the fixed effect model. The results of the study indicate that there is an influence of capital intensity, tax planning, and business risk on firm value simultaneously, there is an influence of capital intensity on firm value with a significant negative effect, tax planning on firm value is stated to have no significant effect and there is an influence of business risk on firm value with a significant positive effect.
Pengaruh Gaya Hidup, Literasi Keuangan, Mental Accounting dan Locus of Control Terhadap Pengelolaan Keuangan Gen-Z Raisha Adinda Rismarina; Agus Maulana
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (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.v8i1.7195

Abstract

Gen-Z is currently the largest demographic in Indonesia. The financial management of Gen-Z will affect the economic condition of Indonesia. This research uses a quantitative approach, with data processed using the SEM-PLS method. A total of 184 samples were obtained based on purposive sampling method. It was found that lifestyle and financial literacy do not have a significant impact, while mental accounting and locus of control have a significantly positive impact on Gen-Z’s financial management.
Pemahaman Internet sebagai Pemoderator: Pengaruh Literasi Pajak dan E-Filing terhadap Kepatuhan Pajak Niken Gladis Sholikhati; Umaimah Umaimah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (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.v8i1.7229

Abstract

Examining the impact of tax literature and e-Filing use on taxpayer adherence with internet understanding as a moderate is the goal of this study. Individual taxpayers (WPOP) who submit Annual Tax Return (SPT) reports via e-filing in Gresik City are the populace of this study. Sampling of 72 respondents through simple random sampling method. Structural Equation Model with SmartPLS 4.1 software was used to analyze the data. The findings in the study indicate that tax literacy and the use of e-filing have a positive effect on taxpayer compliance, but internet understanding is unable to moderate the bond between tax literacy and the use of e-filing on tax compliance in Gresik City.
Blockchain and IT Technologi: Pembawa Perubahan Mahasiswa di Kota Medan Anita Tarihoran; Yola Yolanda; Purnaya Sari Tarigan
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (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.v8i1.7232

Abstract

This study aims to analyse the effect of blockchain and information technology on student change in Medan City. The population in this study was 363 students in the Accounting Study Programme at Mikroskil University. The sampling method used the Slovin formula and obtained 78 students who became research samples. The data testing method used is a quantitative method using a structural equation model with the SmartPLS 3.2.9 programme. The results showed that blockchain has no influence on student change in Medan City, while information technology is able to influence student change in Medan City.

Page 12 of 16 | Total Record : 152

 10   11   12   13   14 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025 Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 1 (2021): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 4 No 2 (2021): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 4 No 1 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi dan Finansial Indnesia Vol 2 No 2 (2019): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 1 No 2 (2018): Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 1 No 1 (2017): Jurnal Ilmiah Akuntansi dan Finansial Indonesia More Issue