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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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Analisis Pelanggaran Etika dalam Praktik Akuntansi: Studi Kasus Manipulasi Laporan Keuangan pada eFishery Nur Agustin, Merlin; Khoirunaya, Shahnaz; Tirta Aprilia, Tania; Lidtwin Titirloloby, Emiliana; Saridawati, Saridawati
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7538

Abstract

This research aims to examine violations of the ethics of the accounting profession in the case of alleged manipulation of financial statements at the start-up company eFishery. This case surfaced after reports that eFishery allegedly prepared two different versions of financial statements for internal and external purposes. The method used in this research is descriptive qualitative with a case study approach, where data is obtained through non-participant observation and literature study of news articles, investigation documents, and academic references related to accounting professional ethics. The results of the study show that the actions taken by eFishery are contrary to the principles of accounting ethics, especially the principles of integrity, objectivity, and transparency. These violations were allegedly triggered by the pressure of business growth, investor demands, and weak internal controls. The impact of these violations is very serious, including reputational damage, loss of stakeholder trust, and potential legal sanctions. This study emphasizes the importance of applying professional ethics in accounting practice to maintain business credibility and sustainability, especially in the growing startup ecosystem in Indonesia. Keywords: Professional ethics; accounting; financial statement manipulation
Persepsi Korupsi Pajak, Transparansi Pajak dan Norma Ekspektasi Terhadap Kepatuhan Wajib Pajak Kairun Nisa, Mia; Syaf Putra, Rudi; Hetri Suriyanti, Linda
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7539

Abstract

This study aims to determine the effect of tax corruption perception, tax transparency, and normative expectations on the compliance of individual taxpayers. The research was conducted on individual taxpayers registered at the KPP Pratama Pekanbaru Senapelan, with a total of 100 respondents. The method used is a quantitative approach with data collection carried out through the distribution of questionnaires. The collected data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the help of SPSS version 25 software. The results of the study indicate that tax corruption perception, tax transparency, and normative expectations have a significant influence on taxpayer compliance. Thus, it can be concluded that the higher the perception of tax corruption, the better the tax transparency, and the stronger the normative expectations perceived by individual taxpayers, the higher their level of tax compliance. Keywords: Taxpayer compliance; tax corruption perception; tax transparency; expectancy norms.
Analisis Implementasi Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan PT Unilever Indonesia Tbk. Athabarani, Imazizah; Febriyanti, Nor Maulidiya; Marina, Anna
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7545

Abstract

The purpose of this study is to determine how PT Unilever Indonesia Tbk's financial statement quality is affected by the internal control system's implementation, which is based on the COSO framework. To guarantee the accuracy of financial data and stop fraud or mistakes in reporting, a strong internal control system is essential. This study was carried out utilizing the literature study method and a qualitative methodology. The findings demonstrated that PT Unilever Indonesia Tbk has fully implemented the five components of COSO internal control: information and communication, control operations, risk assessment, monitoring, and the control environment. The company's financial statements are of higher quality as a result of this deployment, according to all fair audit views. This study demonstrates that the secret to producing transparent and reliable financial accounts is methodical and consistent internal control. Keywords: Implementation of COSO-Based Control System; Five Components of COSO; Quality of Company Financial Statements
The Effect of Non-Performing Loan (NPL) on Net Income at PT Bank Central Asia Tbk Christopher Chandra, Jhonathan; Elvina Putri, Anastasia; Zefania Ongko, Adrianus; Tiur Manurung, Elizabeth
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7547

Abstract

The purpose of this study is to analyze the effect of non-performing loan on net income for the period 2016 (Q3 and Q4) - 2024 at PT Bank Central Asia Tbk. NPL is a loan that no longer brings any profit to the financial institution, because the borrower has failed to pay the principal and/or interest on time. Thus, the NPL level shows the financial health of bank and the quality of its loan portfolio. The data used is from the company’s quarterly financial statement from the period 2016 (Q3 and Q4). The authors used the linear regression method to test the relationship between two variables, which are non-performing loan as an independent variable and net income as a dependent variable. Regression results show that non-performing loan has a significantly positive impact on net income, with a coefficient 1.0272 and p-value 0.0371. It means that every one unit increase in non-performing loan will increase net income by 1.0272. Keywords: Non-Performing Loan; Net Income; PT Bank Central Asia Tbk; Linear Regression
The Pengaruh Koneksi Politik, Karakter Eksekutif, dan Tata Kelola Perusahaan Terhadap Agresivitas Pajak: Studi Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Erbila, Fitratul Ghinaa; Anggraini, Anggun
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.5514

Abstract

This study aims to determine the effect of political connections, executive character, and corporate governance on state-owned companies listed on the Indonesia Stock Exchange in 2017-2021. This research is also assisted by control variables, namely leverage and firm size. The population used in this study are all state-owned companies listed on the Indonesia Stock Exchange. The sample used in this study is by using a purposive sampling method which consists of 12 companies that are used in the form of secondary data on the annual reports of BUMN companies. This study uses multiple linear regression analysis with the e-Views program. The results of this study indicate that simultaneous testing shows that political connections, executive character, and corporate governance have an effect on tax aggressiveness. Partially, the results of this study indicate that political connections and corporate governance have no effect on tax aggressiveness, while executive character has an effect on tax aggressiveness. Keywords : Political Connection, Executive Character, Corporate Governance, Tax Aggressiveness.
Pengaruh Kinerja Keuangan Perbankan Terhadap Dana Pihak Ketiga Pada Perusahaan Yang Terdaftar Di BEI Periode 2017-2021 Af-Ali, Siti Astina; Antu, Cindrawati; Midu, Imelisa; syana D. Pongoliu, Yayu I
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.5740

Abstract

The aims of this study to examine the effect of banking financial performance consisting of capital adequacy ratio, return on assets, operational efficiency ratio and loan to deposit ratio on third-party funds of banking companies listed on the Indonesian stock exchange for the 2017-2021 period. The method of research used is quantitative with sampling technique in this study uses the purposive sampling method, in order to obtain as many as 215 data from 43 samples. The data used in this study is secondary data in the form an annual report. The meth-od used is multiple linear regression analysis processed using Eviews. The result of this study indicate that the variable capital adequacy ratio and loan to deposit ratio has no effect on third-party funds, while return on asset and operational efficiency ratio affect the third-party funds.
FAKTOR YANG MEMPENGARUHI KREDIT BERMASALAH PADA BANK BUMN DAN NON BUMN YANG TERDAFTAR DI BEI TAHUN 2017-2021 Rahman, Rahmita; -, Alfianti; Putri Sani, Andini; Isyana D. Pongoliu, Yayu
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.5741

Abstract

The purpose of this study was to analyze the influence of bank internal and external factors on NPL, the sample of this study was 32 banks listed on the Indonesian stock exchange. This study was analyzed using panel data. The data used in this study is secondary data, the data collection technique used is by collecting, recording, and reviewing secondary data in the form of annual financial reports of state-owned and non-state-owned banks which are published on the website of each bank. The data is obtained from the annual financial reports for 2017-2021. The results of this study indicate that the variables Return On Assets (ROA), Effect of Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) where these (three) variables have no significant effect on NPL. While the Capital Adequacy Ratio (CAR) variable has a significant effect on NPL.
ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS UNTUK MENLAI KINERJA KEUAGAN PADA PT. BANK CIMB NIAGA TBK Bella, VIOLA; Oktafia, Renny
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.5776

Abstract

The existence of a condition of speed in the economy of a nation is of course instigated by its economic action in the nation itself. The whole action is a cog for economic action bang role is important for the country. Bentala banking is an institution that is highly positioned in the field of the economy of a nation. In this study, it uses a descriptive method with a quantitative approach, namely processing with real data, after which it is calculated, compared, and described the results of these calculations, the financial statements of PT. Bank CIMB Niaga Tbk. One of the growing banking financial institutions is Bank CIMB Niaga. PT Bank CIMB Niaga is a private bank subsidiary of CIMB and is a company providing financial services. CIMB Niaga was formed on 26 September 1955 nicknamed Bank Niaga. Its purpose is to develop core scores and expertise in the banking sector. As a result, Bank Niaga has become a distributor of quality products and services that are recommended. Bank CIMB Niaga received three awards at the 2022 Asian Banking and Finance (ABF) Corporate & Investment Banking Awards. Therefore, it is necessary to implement good banking management and be accommodated by resources.
The Accounting Accountability Supports Good Corporate Governance for Public Companies: - Rochendi, Teddy; Soesanto, Slamet
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.5796

Abstract

Good Corporate Governance - GCG is an indication of the establishment of the business actors’s integrity, and the efficient use of company resources and meeting the expectations of stakeholders. As a GCG system, it regulates and controls the company in order to prevent misuse of resource and continue to encourage the company's growth to create added value for all parties. Public companies need good governance like other companies where the interests of the parties must be protected. The correlation between the application of GCG principles and accounting accountability is reflected in the internal control system in which accounting is a part. Accounting accountability is guaranteed if internal control practices are carried out properly as a form of GCG development in public companies. Keywords: Good Corporate Governance, Public Company
Analisis Persepsi, Perilaku Dan Preferensi Masyarakat Terhadap Minat Menjadi Nasabah Bank Syariah Waluyo, Bambang; Ameliasari, Fitri; Sixpria, Nedsal
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.5948

Abstract

Indonesia is a Muslim-majority country, but the market share of Islamic banks in Indonesia is still low. Researchers have conducted pre-research to see how the perception and behavior of the merchant community in Pasar Parung towards Islamic banks. The pre-research shows differences in traders' perceptions of Islamic banks. In addition, there are also diverse behaviors and preferences toward Islamic banks. This study aims to analyze the influence of perceptions, behaviors, and preferences of the merchant community in Pasar Parung on interest in becoming Islamic bank customers. The study used quantitative data analysis methods. The research used a validity test, reliability test, and multiple linear regression analysis. The results showed that the perception of the merchant community influenced the interest in becoming Islamic bank customers. In contrast, the behavior of the merchant community did not affect the interest in becoming Islamic bank customers. The preferences of the merchant community affect the interest in becoming customers of Islamic banks. Simultaneously, perceptions, behaviors, and preferences affect the interest in becoming a customer of Islamic banks. Based on research shows that the public still needs Islamic banking education. Islamic banks are also expected to improve their quality performance to support the success of their operations to attract public interest to become customers of Islamic banks. Keywords: Perception, Behavior, Preferences, Interests, Islamic Bank

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