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
 12   13   14   15   16 
Peran Nilai Perusahaan dalam Memediasi Faktor-faktor yang Mempengaruhi Tax Avoidance di Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tarihoran, Anita
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: 10.31629/81ec2882

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.
Kinerja Keuangan dan Klasterisasi 8 Provinsi Maritim di Indonesia Ardiansyah, Ardiansyah; Nurindrasari, Diana
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/r8frja15

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 Gender dan Dukungan Politik terhadap Kinerja Pemerintah Daerah Pratama, Fadillah Ahmad Fauzi; Setiawan, Doddy
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/m3khg974

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) Li, Suwan; Handayani, Mega; Zahara, Inna
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: 10.31629/61jdze38

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.
Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Pajak pada Mahasiswa Akuntansi di Universitas di Pulau Jawa sebagai Potensial Wajib Pajak Heriana, Kamiliya Muthia Azra; Irawan, Ferry
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/pepghb13

Abstract

This study analyses the factors affecting tax compliance among accounting students on Java Island, considering them potential taxpayers. The research utilizes a sample of 172 respondents, selected through accidental sampling, with sample size determined using the Lemeshow formula. Data were collected via an online questionnaire and analyzed using the Partial Least Squares (PLS) method with the SmartPLS application. The findings reveal that tax knowledge, tax sanctions (both administrative and criminal), tax morale, and tax digitalization positively and significantly impact tax compliance among accounting students on Java Island. Strategic actions are recommended to enhance compliance, including improving tax education programs, enforcing strict and fair penalties, conducting tax awareness campaigns, and advancing digital technology in the tax system.
Pengaruh Capital Intensity, Perencanaan Pajak, dan Risiko Bisnis terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Sektor Konsumen Primer di Bursa Efek Indonesia Tahun 2018-2022) Naibaho, Sevhia Fransiska Trivena Br.; Widiyati, Dian
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: 10.31629/6qs40m71

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.
Analisis Revenue Shenanigans pada Laporan Keuangan PT. Bukalapak Rambe, Meisyah; Syafina, Laylan; Nasution, Yenni Samri Juliati
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/p10g3b15

Abstract

Since the disclosure of the financial scandal committed by Enron, which also involved the public accounting firm Arthur Andersen, the topic of financial shenanigans has become a hot topic of discussion in business circles and researchers. After Enron, almost the same scandal also occurred in companies such as Wordcom, Xerox Corporation, and Freddie Mac and Fannie Mae (Agoes, 2019). In Indonesia itself, state-owned companies have also committed manipulation scandals against financial statements. At the end of 2022 PT Bukalapak also reported a profit of Rp1.9 trillion after previously reporting a loss of Rp1.6 trillion. Based on PT Bukalapak's 2022 financial statements, the entity reported a profit of IDR 1.9 trillion or an increase of 218% from 2021. This significant increase in profit is then an interesting red flag for further research.
Perancangan Sistem Akuntansi Persediaan Pakan Ikan Berbasis Google Spreadsheet pada Usaha Budidaya Perikanan Pantow, Andreuw Kristian; Korompis, Sintia Nurani; Rumambi, Hedy Desiree; Rombot, Raymond Festus; Paendong, Yelly
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/gwv07q19

Abstract

This study aims to design a fish feed inventory record at UD Bless using Google Spreadsheets. The research method is qualitative. Primary data in this study were obtained by conducting direct interviews with business owners. Secondary data in this study are in the form of transaction evidence, inventory records arranged in archives. The results of the study are the design of a feed inventory accounting system at UD Bless which consists of a list of feed inventory, inventory purchases and sales, cash and credit inventory purchases, cash and credit inventory sales, and profitability of each type of inventory.
Blockchain dan Teknologi Informasi: Pembawa Perubahan Mahasiswa di Kota Medan Tarihoran, Anita; Yolanda, Yola; Tarigan, Purnaya Sari
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: 10.31629/0kp8px68

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.
Pemahaman Internet sebagai Pemoderator: Pengaruh Literasi Pajak dan E-Filing terhadap Kepatuhan Pajak Sholikhati, Niken Gladis; Umaimah, Umaimah
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/rvwpd627

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.

Page 14 of 16 | Total Record : 152

 12   13   14   15   16 

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