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INDONESIA
Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Katolik Santo Thomas
ISSN : 24431079     EISSN : 27158136     DOI : http://dx.doi.org/10.1234/akuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan, terbit sejak 2015, merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing dan Perpajakan, setiap naskah yang dikirimkan ke Jurnal Riset Akuntansi dan Keuangan akan ditelaah oleh dewan editor yang relevan. Jurnal Riset Akuntansi dan Keuangan terbit 2 kali dalam satu tahun yaitu pada bulan Maret dan September .
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 16 Documents
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Search results for , issue "Vol 10 No. 2 Tahun 2024" : 16 Documents clear
IMPLEMENTASI DATA ANALYTICS DENGAN ORANGE DATA MINING UNTUK PROYEKSI HARGA SAHAM (STUDI KASUS HARGA SAHAM PERBANKAN DI INDONESIA) Rizal, Mohamad Nor; Firmansyah, Sandi; Anggraeni, Ulfa; Paramartha, I Gede Yudi; Saputra, Acwin Hendra
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this research is to determine the accuracy of stock price predictions using analytical data using Orange Data Mining application based on the ARIMAX model. The research sample consists of banking stock in Indonesia, with codes BBCA, BBRI, BMRI, and BBNI, from Q1 2011 to Q2 2023. The four stocks were chosen due to their high valuations in Indonesia and are among the ten stocks with the largest valuations in the country. The best ARIMAX model was selected using statistical rules, and Orange application was used to test the model. Data from Q1 2011 to Q4 2022 was considered as training data, and predictions were made for Q1 and Q2 2023. The results showed high accuracy in stock price predictions with a consistently low MAPE value, which is always less than 10. This research suggests that investors can use Orange application for predicting stock prices based on analytical data.
PERAN LITERASI KEUANGAN DALAM MENINGKATKAN PENGELOLAAN KEUANGAN UMKM DI KELURAHAN KEBONSARI KOTA SURABAYA Dzakiyah, Annisa Aliyyatud; Munari, Munari
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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This research aims to dig knowledge of financial literacy relations in improving the financial management of MSME perpetrators in Kelurahan Kebonsari Kota Surabaya. This research uses a type of qualitative descriptive research. The reason why he did this research is that there are still more than 15 MSME Kelurahan Kebonsari who have not had literacy knowledge in the financial management of enterprises well. The author uses purposive sampling techniques taking into account specific criteria such as who is considered capable of meeting the research criteria. In sampling, the author conducted a selection against three MSME perpetrators. The three main informants in this study are MSME persons who have a turnover of over 15 million per month, have been operating for more than 5 years, and one of the informants is the head of MSME in Kelurahan Kebonsari. The results of the research show that the three informants sufficiently understand financial literacy, the financial management of the informants is done manually and through applications. On the other hand, the financial literacy of other MSME perpetrators in Kelurahan Kebonsari is still low. Increased financial literacy is essential for MSME perpetrators in Kelurahan Kebonsari to improve their financial management
MODEL KEPATUHAN MEMBAYAR PAJAK UMKM DI KOTA KEDIRI Renata, Felicia; Tohari, Amin; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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The purpose of this research is to determine the impact of tax understanding, tax sanctions, tax rates, tax services, also tax knowledge on the compliance of MSME taxpayers in Kediri City in paying taxes. This research uses a quantitative approach with causal associative research techniques. The sample used in this research was 100 MSME taxpayers in Kediri City and was analyzed using the PLS approach using SmartPLS-4.0 software. The conclusion of this research is that tax understanding and tax services do not have a significant impact on the compliance of MSME taxpayers in paying taxes. While tax sanctions, tax rates, also tax knowledge have a significant impact on the compliance of MSME taxpayers in paying taxes
ANALISIS KUALITAS LAPORAN KEUANGAN PADA KOMISI PEMILIHAN UMUM Padang, Novi Natalia
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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The aim of this research is to determine and analyze the accountability of the General Election Commission in preparing financial reports using a qualitative approach. This research emphasizes the concept of accountability and finds weaknesses in the implementation of financial management. The subject of this research is the General Election Commission. The KPU has received an Unqualified Audit Opinion (WTP) from BPK RI. This research was carried out to analyze using scientific research
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2020-2022 Sembiring, Sabeth; Shalini, Witya; Mahendra, A.; Parhusip, Poltak T.
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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This research aims to obtain empirical evidence of the influence of firm size, capital structure, and liquidity variables on the financial performance of Mining Companies listed on the IDX. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all Mining Companies listed on the IDX in the 2020-2022 periods. The sample in this study was 18 companies that met the criteria. The sampling technique in this research used purposive sampling. The data analysis used to test the hypothesis is multiple linear regression with a significance level of 5% and using SPSS version 23 tools. The results of this study show that the Firm Size and Capital Structure variables have a significant and influential effect on Financial Performance partially, while the Liquidity variable has no partial effect on Financial Performance. Firm Size, Capital Structure, and Liquidity simultaneously influence Financial Performance
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2023 Pratiwi, Anggi; Solikah, Mar’atus; Sugeng, Sugeng
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to analyze the influence of financial ratios on profit growth. The dependent variable in this research is profit growth, while the independent variable is financial ratios. Data obtained from mining companies in 2019-2023 on the Indonesian Stock Exchange. The sample in this research was 10 companies according to certain criteria. The quantitative research method used is a multiple linear regression analysis technique with a confidence level of 5% to obtain a comprehensive picture of the relationship between one variable and another. The results of the partial test research show that the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) partially have a significant effect on Profit Growth. Based on the results of the simultaneous test, it is known that the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) simultaneously have a significant effect on Profit Growth. It is hoped that the results of this research can be used as a reference for other companies listed on the IDX to pay more attention to financial ratios to increase company profits
ANALISIS PEMERIKSAAN PAJAK DALAM MENINGKATKAN PENERIMAAN PPH PASAL 25 DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT Saragih, Joana L.; Sihotang, Lilis Karlina
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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The purpose of this study was to determine how the tax audit in increasing tax revenue of ITA 25 at KPP Pratama Medan Barat. This research uses qualitative methods. Data collection is done by interview and documentation techniques. The techniques used in this research include descriptive analysis where existing data will be collected and grouped and then analyzed. The results of this research show that the tax revenue of KPP Pratama Medan Barat has decreased and has not reached the specified target. The causes of not achieving the revenue target for the implementation of tax audits at the KPP Pratama Medan Barat are due to uncooperative taxpayers, lack of understanding of taxpayers, limited inspection teams
PENGARUH ROA, DER, CR DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BEI Bitasari, Irna; Puspita, Erna; Astuti, Puji
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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This research aims to determine the effect of Return On Assets, Debt to Equity Ratio, Current Ratio and Sales Growth on Company Value (PBV). This research uses a quantitative causality approach. The data used is secondary data in the form of financial reports of retail sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The population in the research was 32 companies. The sampling technique used purposive sampling technique, so that 14 companies were obtained as samples. The data analysis technique uses multiple linear regression analysis using IBM SPSS version 25, in the form of classic assumption tests (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), coefficient of determination test (R²), and hypothesis test (t test and F test) . The results of this research show that partially Return On Assets and Sales Growth have a positive and significant effect on Company Value (PBV), while the Current Ratio and Debt to Equity Ratio have a negative and significant effect on Company Value (PBV). Simultaneously, Return On Assets, Debt to Equity Ratio, Current Ratio and Sales Growth have a significant effect on Company Value (PBV)
PENGARUH CURRENT RATIO, CASH RATIO, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KESEHATAN DI BEI Amalia, Ina; Astuti, Puji; Faisol, Faisol
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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This research is motivated by the fact that the level of net profit of health sector manufacturing companies fluctuates from year to year. This situation indicates that the company's financial performance is inconsistent. Therefore, the aim of the research is to determine the influence of the Current Ratio, Cash Ratio, Debt to Equity Ratio and Net Profit Margin on Performance. Finance. This research uses a causal quantitative approach. The data used is secondary data in the form of financial reports of health sector manufacturing companies listed on the IDX. The sample used was 13 health companies using purposive sampling technique, there were 52 observation units. The data analysis technique uses panel data regression analysis with STATA 17 software, classic assumption tests with multicollinearity tests, heteroscedasticity tests and normality tests. Hypothesis testing was carried out using the t test (Partial) and F test (Simultaneous) with results showing that the Current Ratio, Debt to Equity Ratio and Net Profit Margin partially influenced Financial Performance (ROA), while the Cash Ratio partially had no influence on Performance. Finance (ROA). Simultaneously Current Ratio, Cash Ratio, Debt to Equity Ratio and Net Profit Margin influences Financial Performance (ROA). Companies are expected to be able to optimize the turnover of cash and cash equivalents so that they can produce and increase optimal net profit.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN SEKTOR INDUSTRIBARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2018-2022 Sembiring, Yan Christin Br; Ginting, Raumi Julita Br; Sitanggang, Abdonsius
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This study aims to examine the effect of Longterm Debt to Asset Ratio (LDAR), Debt to Equity Ratio (DER), profitability and operating costs on corporate income tax payable partially and simultaneously. The population in this study, consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2018-2022 with a population of 63 companies. The number of samples was 11 companies in the 5-year research period with 55 observations. Sampling using purposive sampling technique. The analysis method used is descriptive statistical test, classical assumption test which includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. Using multiple linear regression analysis, hypothesis testing, and determination test using SPSS version 25 to process data. The results of this study indicate that LDAR partially has a negative and significant effect on corporate income tax payable, and DER, profitability, and operational costs partially have a positive and significant effect on corporate income tax payable, while simultaneously LDAR, DER, profitability, and operational costs have a positive and significant effect on corporate income tax payable in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2018-2022.

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