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Jurnal Ilmiah Akuntansi dan Finansial Indonesia

jiafi
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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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Pengaruh Profesionalisme, Pengalaman Auditor, dan Work from Home terhadap Kinerja Auditor (Studi Kasus pada Kantor Akuntan Publik di Jakarta Selatan) Dian Widiyati; Zubair Jauhamsyah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This research aims to determine the Influence of Professionalism, Auditor Experience, and Work From Home on Auditor Performance (Case Study at Public Accounting Firms in South Jakarta). This type of research uses quantitative methods. The population in this study is 12 Public Accounting Firms in South Jakarta. Sampling techniques using convenience sampling techniques are taken based on the availability of elements and the ease of obtaining them, meaning that the information obtained is based on population members who are willing to provide it. The sample in this study amounted to 63 respondents. The data collection method uses the survey method, that is, the author disseminates directly to the respondent. The data analysis techniques in this study used descriptive statistical tests, classical assumption test data quality tests, multiple linear regression tests, and hypothesis tests. Based on the results of spss test version 25 of the tests that have been done showed that simultaneously the variables professionalism, auditor experience, and work from home affect the performance of the auditor. Partially, the professionalism and work from home variables affect the auditor's performance. While the Auditor's Experience has no effect on the Auditor's Performance

Pengaruh Pembiayaan Jual Beli (Murabahah), Pembiayaan Bagi Hasil (Mudharabah), Pembiayaan Bermasalah (NPF) Gross, Pembiayaan Bermasalah (NPF) Net terhadap Kinerja Keuangan (ROA) di Bank Syariah Mandiri (2011-2020) Hasian Purba
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

The purpose of this study, among others, is to find out how the effect of buying and selling financing on the financial performance of Syariah Mandiri banks in 2011-2020. To find out how the influence of profit-sharing financing on the financial performance of Syariah Mandiri banks in 2011-2020. To find out how the effect of Gross non-performing financing on the financial performance of Syariah Mandiri banks in 2011-2020. To find out how the influence of non-performing financing Net on the financial performance of Bank Syariah Mandiri in 2011-2020. To find out how the influence of buying and selling financing, profit sharing, NPF Gross and NPF Net on the financial performance of Syariah Mandiri banks in 2011 - 2020. This study is associative, namely the research method carried out to find the relationship between one variable and another, as well as testing and use the truth of a problem or knowledge. The results of the study are Non-performing Financing, Sales and Purchase Financing, Gross Non-performing Financing (Npf) partially have no significant effect on financial performance while Non-Performing Financing (NPF) Net have a significant effect on financial performance. The regression of the Non-performing Financing, Buying and Selling Financing, Gross Non-performing Financing (NPF) and Net Non-performing Financing (NPF) variables do not simultaneously have a significant effect on Financial Performance.

Konservatisme Akuntansi: Financial Distress dan Debt to Equity Ratio Ardy Sulistyo Putra; Hendy Satria
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This purpose of this study was to analyze the effect of Financial Distress and Debt To Equity Ratio on the principle of accounting conservatism in transportation sector companies listed on the Indonesia Stock Exchange. This research method uses quantitative methods with cross section and 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 this study indicate that financial distress partially does not affect the principle of accounting conservatism. Meanwhile, the debt to equity ratio partially has a negative and significant effect on the principle of accounting conservatism. Simultaneously prove that financial distress and debt to equity ratio have an influence on the principle of accounting conservatism

Pengaruh Diversifikasi Produk, Struktur Modal, Perputaran Modal Kerja, dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan Arnadi Chairunnas; Neks Triani; Zahra Wahyuni
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This study aims to examine the effect of Product Diversification, Capital Structure, Working Capital Turnover, and Company Size on Profitability of Telecommunication Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period partially and simultaneously. The data used is secondary data which is accessed through the website www.idx.co.id. The sampling technique in this study is a saturated sample/census, where all the population is used as a sample consisting of 5 telecommunications sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period. The data analysis used is panel data regression with the help of the Eviews 9 tool. The results show that, partially, product diversification and working capital turnover have no significant effect on profitability. While the capital structure and size of the company have a significant effect on profitability. While simultaneously all independent variables affect the dependent variable, with a coefficient of determination of 65.27%.

Peran Inkubator Bisnis dan Teknologi (IBT) Universitas Jambi dalam Pengelolaan Keuangan pada Bisnis Rintisan Gubuk Nenas Jambi (Studi Kasus pada Bisnis Rintisan Gubuk Nenas Jambi) Dwi Istiqomah; Netty Herawaty; Reni Yustien
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This research aims to determine the role of Jambi University Business and Technology Incubator (IBT) in financial management process at Gubuk Nenas Jambi. This research also aims to determine the financial management process in Gubuk Nenas Jambi. This research is a qualitative descriptive research which shows the role of Jambi UniversityÃ¢â‚¬â„¢s IBT in conducting training and assistance in the financial management process at Gubuk Nenas Jambi. This research uses data collection techniques such as interview, literature study, and documentation of Gubuk Nenas JambiÃ¢â‚¬â„¢s financial records. The sampling technique carried out in this research used a purposive sampling technique. Data analysis carried out in the form of data collection, data reduction, data presentation, and drawing conclusions.

Analisis Biaya Produksi dan Break Event Point sebagai Alat Perencanaan Laba pada Usaha Kerupuk Atom Ibu Hamisah di Desa Tarempa Barat Kabupaten Kepulauan Anambas Hadli Lidya Rikayana Rika
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This study aims to determine the Production Cost and Break Event Point as a profit planning tool at the Atomic Cracker business of Mrs. Hamisah in the village of West Tarempa. This research was conducted in West Tarempa Village, Siantan District, Anambas Islands Regency for 2 months, namely in October and November 2020. The method used in this study was descriptive quantitative method. There are two types of data used in this study, namely primary data and secondary data. The population in this study was the Atomic Cracker business of Mrs. Hamisah and the sampling technique in this study used a saturated sampling technique. The results of this study indicate that the production cost using conventional calculations at the atomic cracker business of Mrs. Hamisah in the village of West Tarempa is Rp. 11,515,100 and in November Rp. 16,659,000, while the calculation of production costs using the Full Costing method in October is Rp. 11,633,025 and in November Rp. 116,796,919. The calculation of BEP units and BEP sales at the atomic cracker business of Mrs. Hamisah in West Tarempa Village is in October the BEP unit is 13 units and the sales BEP is Rp. 131,381, while in November the unit BEP was 13 units and the sales BEP was Rp. 125,718. The profit planning calculation for Mrs. Hamisah's atomic cracker business in West Tarempa Village in October is Rp. 20,777,721 and in November Rp. 31,166,840. Keywords: Production Cost, Break Event Point, Profit Planning

Restrukturisasi Kredit Bermasalah selama Pandemi Covid-19 di Bank Mandiri Mikro Pontianak Anistya Fitri Larasati; Marsela Diaz; Syarifah Novieyana
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Bank is a financial institution whose main form of activity is to make loan to the public. However, the implementation of credit distribution does not always run smoothly as bank are usually faced with the risk of non-performing loans. Therefore, Bank Mandiri Mikro Pontianak rescued non-performing loans by improving credit quality through credit restructuring. The credit restructuring carried out is an effort to realize the stability of the banking financial system as regulated in government regulations in the provisions of the Otoritas Jasa Keuangan Regulation Number 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the 2019 Coronavirus Disease Spread. The purpose of this study is to find out the factors that lead to non-performing loans and how to resolve these non-performing loans during the COVID-19 pandemic at Bank Mandiri Mikro Pontianak. Data collection techniques used are interviews and documentation studies. The data analysis technique is qualitative with data collection, data reduction, data presentation and conclusions. The research findings have revealed that non-performing loans during the covid-19 pandemic were caused by external bank factors originating from unintentional elements by the debtor, and the settlement of non-performing loans with credit restructuring was carried out by extending the term and reducing interest arrears. The outputs produced in this research are scientific publications in national journals.

Konstruksi Pengukuran Kinerja Social Enterprise Berbasis Perspektif Deep Ecology Diana Nurindrasari; Ardiansyah Ardiansyah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Social Enterprises has been an explosion in methodologies and tools for assessing social performance and impact, but with little systematic analysis and comparison across different approaches. Social Enterprises need to start systemically measuring their performances to support decision-making and ensure the development and sustainability of the environment and society. This paper aims to contribute to the state-of-the-art literature by developing an approach that could be applied by Social Enterprises to measure their results concerning social, environmental, and economic impacts. By embracing interdisciplinary views of accounting and anthropology, we use synchronic-diachronic literature study. This research using deep ecology to construct multidimensional perspective in building the foundation of performance measurement on Social Enterprises.

PENGARUH KARAKTER EKSEKUTIF, CAPITAL INTENSITY, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) Rd. Mohd. Raditya Ekaputra Tj; Mohamad Rafki Nazar; Ardan Gani Asalam; Asmaul Husna
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Penelitian ini bertujuan untuk menguji bukti empiris baik secara simultan maupun secara parsial mengenai pengaruh karakter eksekutif, capital intensity, dan kepemilikan keluarga terhadap tax avoidance pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini terdiri dari 50 sampel perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diperoleh secara purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan Eviews 10. Hasil penelitian ini menunjukkan bahwa karakter eksekutif, capital intensity, dan kepemilikan keluarga berpengaruh secara simultan terhadap tax avoidance. Secara parsial, capital intensity dan kepemilikan keluarga berpengaruh terhadap tax avoidance. Sedangkan karakter eksekutif tidak berpengaruh terhadap tax avoidance.

Nilai Budaya Lamaholot dalam Penentuan Harga Jual Kain Tenun Ikat: Studi pada Kelompok Perempuan Penenun Ã¢â‚¬Å“Tene TuenÃ¢â‚¬Â di Nusa Tenggara Timur Yasmi Nurdin; Gita Elsa Savira; Habib Muhammad Shahib; Irfan Palippui; Muhammad Ridwan Hasanuddin
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This study aims to reveal the practice of determining the selling price of woven cloth in a women's weaver group called "Tene Tuen". This research was conducted from July to August 2021 through interviews with leaders of the women weaver group. This study used the qualitative method with a descriptive approach as a research method and collected data by using interviews, direct observation, and documentation. This study found that the concept of formulating the selling price set by the (sellers) informants was not only formed by material values but also contained cultural and justice values with a holistic philosophy. In the end, the selling price determined by the tene tuen group seeks to create prosperity and justice for all parties.

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Tumpal Manik

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tmanyk@gmail.com

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tmanyk@gmail.com

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Kota tanjung pinang,

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INDONESIA