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Account : Jurnal Akuntansi, Keuangan dan Perbankan
Published by Politeknik Negeri Jakarta
ISSN : 23389653     EISSN : 25490575     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Account merupakan jurnal yang diterbitkan untuk memberikan masukan bagi pengembangan ilmu pengetahuan dibidang akuntansi, keuangan dan perbankan. Artikel yang dimuat di jurnal ini merupakan kajian teoritis dan hasil riset terapan dibidang akuntansi, keuangan dan perbankan,
Arjuna Subject : -
Articles 195 Documents
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TINJAUAN SUBJEK PAJAK PADA BENTUK JOINT OPERATION DALAM ASPEK PERPAJAKAN INDONESIA Muhammad Ridha Yusri
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 8 No. 2 (2021): EDISI DESEMBER 2021
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v8i2.4407

Abstract

Setiap badan usaha atau entitas bisnis merupakan subjek pajak dalam Undang-Undang Pajak Penghasilan (UU PPh). sehingga dikenakan pajak sesuai dengan aturan di UU PPh. Salah satu bentuk entitas bisnis yaitu Joint Operation atau Kerja Sama Operasi (KSO) adalah perkumpulan dua badan atau lebih yang bergabung secara sementara untuk menyelesaikan suatu proyek. Peraturan Direktur Jenderal Pajak Nomor PER-04/PJ/2020 mengatur KSO sebagai salah satu dari subjek pajak badan. Dengan begitu, KSO memiliki kewajiban dalam administrasi perpajakan khususnya terkait administrasi Nomor Pokok Wajib Pajak (NPWP), Sertifikat Elektronik, dan Pengukuhan Pengusaha Kena Pajak (PKP). Di sisi lain, kewajiban KSO yang diatur pada Pasal 1 Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum Perpajakan sebagaimana telah diubah terakhir dengan Undang Undang No 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan dan didukung pada oleh Peraturan Menteri Keuangan Nomor PMK-261/PMK.03/2016 yang menyebutkan bahwa KSO tidak termasuk subjek pajak PPh Badan namun pengenaan PPh Badan tetap dikenakan atas penghasilan yang diperoleh pada masing masing badan yang bergabung tersebut sesuai dengan porsi/bagian pekerjaan atau penghasilan yang diterimanya. Kata kunci: Subjek Pajak, Joint Operation, Kerja Sama Operasi, S-323/PJ.42/1989, PMK-261/PMK.03/2016
Faktor Penentu dalam Keputusan Penggunaan Peer to peer Lending (Fintecht) Oleh UMKM Di Kota Depok Efri yanto; Aminah *; An sori
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 8 No. 2 (2021): EDISI DESEMBER 2021
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v8i2.4417

Abstract

Salah satu permasalahan yang banyak dihadapi oleh UMKM adalah permodalan. Hal ini disebabkan oleh minimnya akses keuangan bagi para pengusaha UMKM baik dari lembaga keuangan bank dan non-bank. Peer To Peer Lending sebagai lembaga keuangan non-bank menjadi alternatif solusi permodalan dikarenakan sifatnya yang mudah, cepat dan terdigitalisasi. Banyak pilihan bagi UMKM untuk memenuhi sumber pendanaan baik dari lembaga bank maupun non-bank. Keputusan untuk memilih alternatif itu ditentukan oleh beberapa faktor yang dirasakan oleh UMKM yang literasi banknya masih kecil. Tujuan penelitian ini adalah untuk menganalisis faktor penentu dalam pengambilan keputusan hal ini tingkat kualitas dan keamanan untuk memilih pinjaman peer to peer lending dari lembaga yang tersedia. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner kepada 50 responden dengan menggunakan teknik non-probability purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah Regressi linear berganda dengan menggunakan software SPSS versi 26. Dari hasil yang diperoleh memperlihatkan bahwa faktor keamanan dan kualitas pelayanan sangat mennetukan UMKM menggunakan Fintech. Ada sebesar 54% faktor keamanan dan kulaitas pelayanan dari fintect mempengaruhi peer to peer lending, sisanya ditentukan oleh variabel lain.
Pengaruh Impor, Utang Luar Negeri, Pajak Impor terhadap Cadangan Devisa Indonesia Nadya Putri Ariyani; Nurul Hasanah
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.4873

Abstract

At the beginning of 2020, almost all countries in the world experienced a pandemic due to the covid-19 virus. This pandemic has caused all community activities to be limited, including international trade. With the limitation of all activities both domestically and abroad, the economy in various countries continues to decline. But not for Indonesia, even during this pandemic, Indonesia managed to increase its foreign exchange reserves. The purpose of this study is to analyze the role of imports, foreign debt, import taxes which are factors that affect Indonesia's foreign exchange reserves either partially or simultaneously in the period April 2018 to February 2022. The results show that imports have a positive and significant effect, foreign debt has a positive and significant effect, and import taxes have no effect on Indonesia's foreign exchange reserves. Simultaneously imports, foreign debt, import taxes have a significant effect on foreign exchange reserves. The government and Bank Indonesia must control and maintain the stability of the Indonesian economy, especially for export and import activities.
FAKTOR – FAKTOR YANG MEMPENGARUHI MAHASISWA BERINVESTASI DI PASAR MODAL SYARIAH Atalla, Rayhan; Syafrida, Ida
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5105

Abstract

The purpose of this study is to determine the factors that influence students to invest in the Islamic capital market, especially Islamic stocks, and to view the dominant variables in influencing student interest in investing using the Exploratory Analysis Factor (EFA) method. This study uses the variables of perception, level of financial literacy, income level, and stock performance analysis - market capitalization with a factor of 40 items. This type of research is descriptive and quantitative with data sourced from questionnaires. A total of 228 people were used as research samples based on the purposive sampling method. The analytical method used in this study uses a Validity Test, Reliability Test, and Exploratory Factor Analysis. The calculation results show that of the 40 factors, 14 factors are dominantly influential. The 14 factors are divided into 2 dominant variables: the level of income and perception. The dominant variables are income level, perception, stock performance analysis – market capitalization, and financial literacy level. The lowest rating of this research is the level of financial literacy. It is hoped that there will be a shared responsibility to further improve financial literacy so that sharia investment is more productive. Keywords: sharia stock capitalization financial literacy, income, perception.
PENGARUH METODE PEMBAYARAN PAY LATER DAN LIFESTYLE TERHADAP KEPUTUSAN PEMBELIAN PRODUK (Studi Kasus Pada Mahasiswa S1 Akuntansi Angkatan 19 dan 20 UPN Veteran Jakarta): Studi Kasus Pada Mahasiswa S1 Akuntansi Angkatan 19 dan 20 UPN Veteran Jakarta Nur Alfi Urfiah; Zulfa Kamila; Yasmin Aulia Syarifah
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5245

Abstract

Seeing the rapid technological developments in the economic sector at this time, as well as the incessant Pay Later that is served by almost all E-commerce will have an impact on product purchasing decisions from consumers, especially from students who are tempted to use Pay Later because it can be a solution when income is low. stable but still have to meet the needs. However, with all the conveniences offered by Pay Later, students often get complacent and use Pay Later to buy consumables at high prices without paying attention to the added value of these items, that is, only to fulfill a high lifestyle. This study aims to determine the effect of using Pay Later and lifestyle on product purchasing decisions for S1 Accounting Students Batch 2019 and 2020 UPN Veteran Jakarta who are actively shopping online at E-commerce. After distributing the questionnaires, 83 respondents were obtained who participated and then became the sample in this study. The research method used is a quantitative method using a questionnaire method tested with a Likert scale. The results show that the Pay Later has an influence on product purchasing decisions, as well as the Lifestyle which also has an influence on purchasing decisions, which means that Pay Later and Lifestyle Accounting Students have a large influence on their purchasing decisions regardless of basic financial intelligence. acquired during the study period.
Pengaruh Literasi dan Inklusi Keuangan Terhadap Minat Investasi Di Pasar Modal (Studi Kasus Tenaga Pendidik Di Kota Bogor Tahun 2022): Studi Kasus Tenaga Pendidik Di Kota Bogor Tahun 2022 Vonny Rezky Amelia Hernawan; Ali Masjono Muchtar
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5363

Abstract

The existence of investment interests carried by educators in the city of Bogor is certainly influenced by a number of variables, including financial inclusion and literacy. According to the Financial Services Authority (OJK), a lack of financial literacy can lead to numerous losses in illegal investments. The issue in this study is the significant literacy and inclusion gap that exists in Bogor, a supporting city for the nation's capital. This study aims to investigate the impact of financial inclusion and financial literacy on educators in Bogor City's interest in capital market investing. The data used are quantitative data collected through questionnaires and analysed using the SPSS program using the multiple linear analysis approach. According to the study's findings, financial literacy and financial inclusion of educators in the city of Bogor have a significant influence on their’s investment interest in the capital market.
Pengaruh DEBT DEFAULT, UKURAN PERUSAHAAN DAN DISCLOSURE LAPORAN KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN : (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 - 2021) Susi Sih Kusumawhardany; Dheanda Adelia
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5394

Abstract

This study aims to determine the effect of the debt default, company size and disclosure of financial statement on the acceptance of a going concern audit opinion. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. This research is an associative study with a quantitative approach. The research sample was taken using purposive sampling technique so that 29 companies were selected as research samples and the period of the year studied was 4 years, from 2018 to 2021 so that there were 87 samples. The data used are taken from audited financial reports and annual reports published by each company studied. The data analysis technique used descriptive statistics and logistic regression analysis, The results show partially debt default, company size and disclosure of financial statement has an effect on going concern audit opinion acceptance. Simultaneously, debt default, company size and disclosure of financial statement had an effect on going concern audit opinion acceptance. Keywords: Debt Default, Company Size, Disclosure of Financial Statement, Going Concern Audit Opinion
PERAN KOMITE AUDIT DALAM MEMODERASI KEBIJAKAN DIVIDEN DAN MANAGERIAL ENRENCHMENT TERHADAP KUALITAS LABA (Pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) : PERAN KOMITE AUDIT DALAM MEMODERASI KEBIJAKAN DIVIDEN DAN MANAGERIAL ENRENCHMENT TERHADAP KUALITAS LABA (Pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Prasetyo fajar; Zulfa Rosharlianti
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5494

Abstract

This study aims to determine whether dividend policy and managerial entrenchment proxied by institutional ownership will affect earnings quality. And whether the Audit Committee is able to moderate the Dividend Policy and Managerial Entrenchment proxied by institutional ownership of Profit Quality. This study also involves independent variables, namely managerial entrepreneurship, which is proxied by institutional ownership and dividend policy. And also involves a moderating variable, namely the Audit Committee. The type of research used in this research is descriptive research with a quantitative approach. Data collection techniques in this study are secondary data with data collection methods, namely documentation. 34 research samples were taken from 8 health sector companies listed on the Indonesia Stock Exchange in 2017-2021. Based on the test results, it proves that Dividend Policy and Managerial Entrenchment proxied by institutional ownership have a simultaneous effect on Earnings Quality. This study also proves that partially Dividend Policy has a positive and significant effect on earnings quality, while Managerial Entrenchment which is proxied by institutional ownership has a negative and significant effect on Earnings Quality. This study also shows the results that the Audit Committee is able to moderate Dividend Policy and Managerial Entrenchment which is proxied by institutional ownership of Earnings Quality.   Keywords : Earnings Quality; Audit Committee; Dividend Policy; Managerial Entrenchment
Z PENGARUH RISIKO BISNIS, FINANCIAL DISTRESS, DAN KEBIJAKAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN PERAN RESEARCH AND DEVELOPMENT SEBAGAI VARIABEL MODERASI: Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Zuriyah Toyibah; Endang Ruhiyat
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5506

Abstract

This study aims to determine the effect of business risk, financial distress, and investment policies on firm value with the role of research and development as a moderating variable in financial  companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method in this study used the purposive sampling method, so that a research sample of 15 financial companies listed on the Indonesia Stock Exchange in 2017-2021 was obtained. Data analysis was performed by panel data regression method and moderated regression analysis using eviews 10. The results of this study indicate that business risk, financial distress, and investment policies are statistically proven to have a partial effect on firm value. Research and development can moderate the effect of investment policy on firm value, while research and development cannot moderate the effect of business risk and financial distress on firm value.
DESKRPISI PERGERAKAN NILAI CKPN, NPL DAN CAR BANK PASCAPENERAPAN PSAK 71 Elda Victorya Sinaga; Dimaz Ramananda; Supatmi S
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5547

Abstract

PSAK 71 on Financial Instruments has been in effect since January 1, 2020 and replaces PSAK 55. PSAK 71 regulates several things, one of them is the method of calculating Allowance for Impairment Losses (CKPN). The purpose of this study is to determine the movement of the value of CKPN, CAR and NPL at conventional commercial banks in Indonesia after the implementation of PSAK 71. The results of this study can be concluded as follows, the application of PSAK 71 will increase the value of CKPN at 75 banks and NPL at 44 banks, while the CAR at 57 banks will decrease. The increase in the value of CKPN will reflect the size of the bank's estimate for non-performing productive assets (non-performing loans). The greater the CKPN, the greater the problem of productive assets. The impact of the increase in non-performing loans is a decrease in the CAR value. Overall, the value of CKPN, NPL and CAR will fluctuate, both from ratio movements and changes in ratio movements.

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