Jurnal Ilmiah Akuntansi dan Finansial Indonesia
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.
Articles
146 Documents
<![CDATA[Pengaruh Ukuran Perusahaan, Diversifikasi Operasi, dan Diversifikasi Geografis terhadap Financial Distress ]]>
<![CDATA[Naomi Nababan]]>;
<![CDATA[Nuru Riani]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v5i2.4201
<![CDATA[This study was conducted to obtain empirical evidence of the effect of firm size, operating diversification, and geographic diversification on financial distress. The research sample is Textile and Garment Sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample selection technique used purposive sampling method with predetermined criteria, to obtain a sample of 15 companies with four periods and a total of 60 observations. Data analysis used logistic regression analysis with SPSS version 25 software. The results showed that company size, operating diversification, and geographical diversification had no effect on financial distress.]]>
<![CDATA[Akuntabilitas dan Transparansi Catatan Dana Masjid Darul Falah Gentan Sukoharjo ]]>
<![CDATA[Lia Kusuma Dewantari]]>;
<![CDATA[Pardi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v5i2.4211
<![CDATA[The target of this research is to analize the accountability and transparency of the Darul Falah Mosque’s fund records. In the preparation of this scientific article, the merhod applied is descriptive qualitative research. Data in the form of primary data received from the mosque administrators and secondary data in the form of records of funds and information facilities used. The data collection was carried out using a triangulation technique, namely question and answer, observation, and documentation. The author analyses method according to Miles and Huberman. Data analysis revealed that the accountability carried out by the Darul Falah Gentan Sukoharjo Mosque is only based on word of mouth and was still traditional and was not stated in written rules, but the management of fund record has been approved and known by the manager. Transparency of the Darul Falah Gentan Sukoharjo Mosque fund record has been carried out by showing cash flows (deposits, withdrawals, and balances), but has not been presented on the information board provided. As a result, the records of funds managed by Darul Falah Gentan Sukoharjo are less accountable and transparent.]]>
<![CDATA[Implementasi PSAK 46 atas Pajak Penghasilan (Studi pada PT. Pembangunan Jaya Ancol, Tbk.) ]]>
<![CDATA[Heri Susanto]]>;
<![CDATA[Crescentiano Agung Wicaksono]]>;
<![CDATA[Ajeng Putri Ramadani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v5i2.4259
<![CDATA[This study aims to analyze the implementation of Income Tax at PT Pembangunan Jaya Ancol Tbk based on the provisions of the Statement of Financial Accounting Standards (PSAK) No. 46 Income Tax. The researcher used a combined data analysis method between descriptive data analysis and quantitative data analysis in order to produce a more detailed report in describing, analyzing and interpreting the data. Based on the results of the research that has been done, the researchers found several applications that were in accordance with PSAK No. 46 of them are PT Pembangunan Jaya Ancol Tbk which has implemented PSAK No. 46 regarding Income Tax on the recognition of tax expense in accordance with paragraph 05, the company has also calculated transactions or events related to other comprehensive income that are not calculated outside the calculation of profit or loss in accordance with PSAK No. 46 paragraph 05, recognition of tax difference from tax payable and tax for the period as an asset, recognition of the larger benefit as deferred tax liability and provisions for offset or tax amnesty in accordance with the provisions of PSAK no. 46. ​​However, the company has not treated donations or grants in accordance with the provisions and implementation of PSAK No. 46 regarding income tax in paragraph 33, apart from that, not all financial statements at PT Pembangunan Jaya Ancol Tbk do not include information on taxes written off during that period.]]>
<![CDATA[Pengaruh Current Ratio, Debt to Equity Ratio dan Earning per Share Ratio terhadap Harga Saham pada Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Ferdila]]>;
<![CDATA[Ita Mustika]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
Show Abstract
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Full PDF (512.01 KB)
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DOI: 10.31629/jiafi.v5i2.4288
<![CDATA[Investing in stocks is an investment option that provides high returns in a relatively short time because stock prices are always fluctuating. This study aims to analyze the effect of Current Ratio, Debt To Equity Ratio and Earning Per Share Ratio on stock prices in technology companies listed on the Indonesia Stock Exchange. This research method uses quantitative time series data, data obtained from the IDX for three years from 2018-2020. Data processing was tested statistically through classical assumptions, multiple regression analysis and hypothesis testing with T test, F test and determination test. The results of the study partially current ratio has a positive and significant effect on stock prices, debt to equity ratio has no effect on stock prices and earnings per share ratio has a positive and significant effect on stock prices. Simultaneously prove that the current ratio, debt to equity ratio and earnings per share have a positive and significant effect on stock prices.]]>
<![CDATA[Pengaruh Return on Asset, Ukuran Perusahaan, Leverage, dan Corporate Social Responsibility terhadap Penghindaran Pajak ]]>
<![CDATA[Imam Hidayat]]>;
<![CDATA[Lidya Maulidiyah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v5i2.4133
<![CDATA[Tax avoidance is an attempt to reduce the amount of taxes owed by using loopholes contained in applicable tax regulations. This study aims to obtain empirical evidence on the effect of return on assets, corporate size, leverage, and corporate social responsibility on tax avoidance. The population of this study is a consumer goods sector manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019. The method of determining samples from this study is by purposive sampling according to predetermined criteria and obtained samples of as many as 10 companies. The analytical technique used is multiple linear regression. Research shows that return on assets has a negative and significant effect on tax avoidance, while corporate size, leverage and corporate social responsibility have a positive and significant effect on tax avoidance. Keywords : Return On Asset, Coporate Size, Leverage, Corporate Social Responsibility, Tax Avoidance]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Diversifikasi Operasi, dan Diversifikasi Geografis terhadap Financial Distress ]]>
<![CDATA[Naomi Nababan]]>;
<![CDATA[Nuru Riani]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (537.965 KB)
|
DOI: 10.31629/jiafi.v5i2.4201
<![CDATA[This study was conducted to obtain empirical evidence of the effect of firm size, operating diversification, and geographic diversification on financial distress. The research sample is Textile and Garment Sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample selection technique used purposive sampling method with predetermined criteria, to obtain a sample of 15 companies with four periods and a total of 60 observations. Data analysis used logistic regression analysis with SPSS version 25 software. The results showed that company size, operating diversification, and geographical diversification had no effect on financial distress.]]>
<![CDATA[Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan ]]>
<![CDATA[Derdjo Djony Saputro]]>;
<![CDATA[Sonivia Gunawan]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v5i2.4202
<![CDATA[This study aims to examine the effect of stakeholder pressure on the transparency of sustainability reports. This study uses secondary data in the form of corporate sustainability reports contained in GRI for the 2016-2020 period. Based on the purposive sampling method, this study used 52 companies as samples. The independent variables in this study are stakeholder pressure from environmentally sensitive industries, industries close to consumers, investor-oriented industries and employee-oriented industries which are measured using a dummy variable. The dependent variable in this study is the transparency of the sustainability report, which was obtained using principal component analysis based on four factors, namely reporting frequency, application level, level statement, and assurance of sustainability report. The results show that the influence of stakeholder pressure on environmentally sensitive industries and employee-oriented industries has a negative effect on the transparency of sustainability reports. The pressure of industrial stakeholders close to consumers has a positive effect on the transparency of sustainability reports, while the pressure of investors-oriented industrial stakeholders has no effect on the transparency of sustainability reports.]]>
<![CDATA[Akuntabilitas dan Transparansi Catatan Dana Masjid Darul Falah Gentan Sukoharjo ]]>
<![CDATA[Lia Kusuma Dewantari]]>;
<![CDATA[Pardi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (383.294 KB)
|
DOI: 10.31629/jiafi.v5i2.4211
<![CDATA[The target of this research is to analize the accountability and transparency of the Darul Falah Mosque’s fund records. In the preparation of this scientific article, the merhod applied is descriptive qualitative research. Data in the form of primary data received from the mosque administrators and secondary data in the form of records of funds and information facilities used. The data collection was carried out using a triangulation technique, namely question and answer, observation, and documentation. The author analyses method according to Miles and Huberman. Data analysis revealed that the accountability carried out by the Darul Falah Gentan Sukoharjo Mosque is only based on word of mouth and was still traditional and was not stated in written rules, but the management of fund record has been approved and known by the manager. Transparency of the Darul Falah Gentan Sukoharjo Mosque fund record has been carried out by showing cash flows (deposits, withdrawals, and balances), but has not been presented on the information board provided. As a result, the records of funds managed by Darul Falah Gentan Sukoharjo are less accountable and transparent.]]>
<![CDATA[Implementasi PSAK 46 atas Pajak Penghasilan (Studi pada PT. Pembangunan Jaya Ancol, Tbk.) ]]>
<![CDATA[Heri Susanto]]>;
<![CDATA[Crescentiano Agung Wicaksono]]>;
<![CDATA[Ajeng Putri Ramadani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (742.003 KB)
|
DOI: 10.31629/jiafi.v5i2.4259
<![CDATA[This study aims to analyze the implementation of Income Tax at PT Pembangunan Jaya Ancol Tbk based on the provisions of the Statement of Financial Accounting Standards (PSAK) No. 46 Income Tax. The researcher used a combined data analysis method between descriptive data analysis and quantitative data analysis in order to produce a more detailed report in describing, analyzing and interpreting the data. Based on the results of the research that has been done, the researchers found several applications that were in accordance with PSAK No. 46 of them are PT Pembangunan Jaya Ancol Tbk which has implemented PSAK No. 46 regarding Income Tax on the recognition of tax expense in accordance with paragraph 05, the company has also calculated transactions or events related to other comprehensive income that are not calculated outside the calculation of profit or loss in accordance with PSAK No. 46 paragraph 05, recognition of tax difference from tax payable and tax for the period as an asset, recognition of the larger benefit as deferred tax liability and provisions for offset or tax amnesty in accordance with the provisions of PSAK no. 46. ​​However, the company has not treated donations or grants in accordance with the provisions and implementation of PSAK No. 46 regarding income tax in paragraph 33, apart from that, not all financial statements at PT Pembangunan Jaya Ancol Tbk do not include information on taxes written off during that period.]]>
<![CDATA[Pengaruh Current Ratio, Debt to Equity Ratio dan Earning per Share Ratio terhadap Harga Saham pada Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Ferdila]]>;
<![CDATA[Ita Mustika]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (512.01 KB)
|
DOI: 10.31629/jiafi.v5i2.4288
<![CDATA[Investing in stocks is an investment option that provides high returns in a relatively short time because stock prices are always fluctuating. This study aims to analyze the effect of Current Ratio, Debt To Equity Ratio and Earning Per Share Ratio on stock prices in technology companies listed on the Indonesia Stock Exchange. This research method uses quantitative time series data, data obtained from the IDX for three years from 2018-2020. Data processing was tested statistically through classical assumptions, multiple regression analysis and hypothesis testing with T test, F test and determination test. The results of the study partially current ratio has a positive and significant effect on stock prices, debt to equity ratio has no effect on stock prices and earnings per share ratio has a positive and significant effect on stock prices. Simultaneously prove that the current ratio, debt to equity ratio and earnings per share have a positive and significant effect on stock prices.]]>
