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INDONESIA
FINANCIAL : JURNAL AKUNTANSI
Published by Sekolah Tinggi Ilmu Ekonomi Sultan Agung
ISSN : 25024574     EISSN : 26862581     DOI : 10.37403
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini memuat hasil penelitian bidang ilmu ekonomi Akuntansi yang akan diterbitkan secara reguler setiap 6 bulan sekali yaitu pada bulan Juni dan Desember dengan memilih karya ilmiah terbaik dan layak dimuat. Jurnal ini dikelola oleh tim dosen akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 264 Documents
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PENGARUH TINGKAT PENDAPATAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA PADA PENGEMUDI OJEK ONLINE DI KOTA PALEMBANG Nesya Putri Alfian; Lili Syafitri; Leriza Desitama Anggraini
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.574

Abstract

Banyaknya wajib pajak yang aktif membayar pajak kendaraan bermotor roda dua tidak berimbang dengan peningkatan kuantitas kendaraan bermotor roda dua di Kota Palembang. Studi ini diteliti untuk menganalisa bagaimana kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor roda dua dapat dipengaruhi oleh tingkat pendapatan dan sanksi perpajakan pada pengemudi ojek online di Kota Palembang. Pendekatan penelitian dengan metode kuantitatif dan teknik analisis data Regresi Linear Berganda. Sampel diambil sebanyak 100 orang wajib pajak kendaraan bermotor roda dua dengan kriteria sebagai pengemudi ojek online di Gojek, Grab, atau Maxim.. Hasil penelitian membuktikan jika Tingkat Pendapatan (X1) dan Sanksi Perpajakan (X2) berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor R2 Pada Ojek Online di Kota Palembang. Riset ini dapat menjadi masukan yang bermanfaat baik untuk wajib pajak maupun pemerintah.
Importance Understanding Literacy Finance in Building Sustainable MSMEs I Gusti Ayu Ratih Namasswar; M. Fais Luthfi Nuryadin; Maria Magdalena Bate’e; Anggie Sundari; Serniati Zebua
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.542

Abstract

Objective study This is for increase understanding literacy finance among SMEs to become attention important for development sustainable. Method study This with systematic literature review of four article relevant and appropriate formula problem. Results found exists eight antecedents and four mercy consequently from literacy finance for SMEs. Limitations article This is Still focused on one database only and general discussing MSMEs, so researcher recommend for researcher next in perfect article.Keywords: Literacy Finance, MSMEs and Finance
APAKAH MANFAAT, KEPERCAYAAN DAN RISIKO ADOPSI FINTECH BERPENGARUH TERHADAP REVOLUSI FINTECH? Oryza Sativa Heningtyas; Putri Gina Sari; Endang Tri Pujiastuti; Ahmad Basid Hasibuan
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.562

Abstract

       Tujuan dari penelitian ini adalah untuk mengetahui hasil analisis mengenai manfaat adopsi fintech, kepercayaan adopsi fintech, dan risiko adopsi fintech terhadap revolusi fintech dimana variabel inklusi keuangan digunakan sebagai novelty sekaligus variabel moderasi dalam penelitian ini. Populasi dari penelitian ini meliputi masyarakat di Kota Bekasi yang berprofesi sebagai wirausahawan, pelajar/mahasiswa, ibu rumah tangga, pegawai/pekerja. Dalam penelitian ini telah dipilih 420 responden dari berbagai wilayah di Kota Bekasi dengan menggunakan metodologi pengumpulan data purposive sampling serta penyebaran kuesioner kepada objek penelitian. Aplikasi olah data yang digunakan dalam analisis data dan pengujian hipotesis adalah Microsoft Excel 2019 dan SPSS versi 27. Hasil menunjukkan bahwa manfaat dan kepercayaan adopsi fintech mempunyai pengaruh positif yang cukup besar terhadap revolusi fintech, namun berbeda dengan risiko adopsi fintech mempunyai pengaruh negatif yang cukup besar terhadap revolusi fintech. Selain itu,variabel moderasi inklusi keuangan dapat memoderasi manfaat, kepercayaan, dan risiko adopsi fintech pada masyarakat di Kota Bekasi.
Pengaruh Solvabilitas, Profitabilitas, dan Umur Perusahaan terhadap Audit Delay pada Perusahaan sektor Consumer Cylicals yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022 Elsa Fandora; Sri Rahayu; Yudi Yudi
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.579

Abstract

This research aims to determine the influence of solvency, profitability, and company age on audit delay in companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2020 to 2022. This study is quantitative in nature. The sample was taken using Purposive Sampling, consisting of 25 companies out of 157 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during 2020-2022, resulting in 75 analyzed data points. The analytical techniques employed included descriptive statistics and multiple linear regression analysis. The data was processed using SPSS version 26 for Windows. Solvency was measured using Debt to Asset Ratio (DAR), profitability was measured using Return on Asset (ROA), and company age was measured by subtracting the year of the study from the year the company was listed on the Indonesia Stock Exchange. The partial results of this research indicate that profitability and company age have an influence on audit delay, while solvency does not affect audit delay in companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange.Keywords: Audit delay, Solvency, Profitability, Company age. 
ANALYSIS OF VILLAGE ADMINISTRATIVE INFORMATION SYSTEM MODELS TO IMPROVE GOOD PUBLIC GOVERNANCE Andi Kusuma; Siti Amerieska; Fadelis Sukya; Indra Lukmana Putra; Bagas Brian Pratama
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.515

Abstract

This study aims to analyze and design the modeling of the village administration information system. This design aims to improve the quality of village governance because the village government is the foremost representative in the state order that is very close to people's lives. The research method uses Research and Development, while the analysis model uses the Business Process Management System (BPMS) framework. The research stage starts with problem analysis, then describes the business process for submitting village documents, next is process modeling, and finally, conclusion analysis. The study results indicate that the application of the village administration information system described in this research model is proven to facilitate the administrative process and village governance and improve government and community institutions' control and supervision functions. These positive impacts have implications for improving the practice of Good Public Governance, including democracy, transparency, accountability, legal culture, and fairness and equality.
THE EFFECT OF FINANCIAL DISTRESS, FINANCIAL RATIO, AND GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT Rini Oktaviani Putri; Enggar Diah Puspa Arum; Riski Hernando
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.564

Abstract

The goal of earnings management, an agency-related issue, is to choose accounting rules that would enhance profits in line with the goals of the business while creating financial statements. The corporation takes this measure when it can't turn a profit that it wants to. This study aims to examine the variables that affect the incidence of earnings management. The study focused in the property, real estate, and building construction industries between 2020-2022. Purposive sampling was used in the research sample, which consisted of 54 companies. Secondary data using various linear regression data analysis approaches were used in this study. According to research findings based on multiple linear regression tests, financial strain partially has no effect on earnings management. Financial ratio proxied by profitability partially has a negative effect on earnings management, but liquidity and leverage partially have no effect. And than, earnings management is not entirely impacted by good corporate governance, which is audit committee, managerial ownership, and independent board of commissioners. Earnings management is, however, simultaneously impacted by financial distress, financial ratios, and good corporate governance.Keywords: Financial Distress, Financial Ratio, Good Corporate Governance, Earnings Management.
PENGARUH PENDAPATAN USAHA, BEBAN OPERASIONAL DAN PERPUTARAN TOTAL ASET TERHADAP LABA BERSIH Restiana Panggabean; Helmi Herawati; Iwin Arnova
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.584

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh pendapatan usaha, beban operasional dan perputaran total aset terhadap laba bersih pada perusahaan jasa sub sektor transportasi udara yang terdaftar di Bursa Efek Indonesia 2018-2022. Populasi penelitian adalah seluruh perusahaan asuransi yang terdaftar di Bursa Efek  Indonesia periode 2018-2022 sebanyak 3 perusahaan, pengumpulan data dilakukan dengan metode sampling jenuh dan sampel yang diperoleh berjumlah 3 perusahaan yaitu 15 laporan keuangan tahunan. Data yang digunakan adalah data sekunder yang diperoleh dari Annual Report yang dipublikasikan melalui website resmi Bursa Efek Indonesia (BEI) di www.idx.com dan website resmi dari masing-masing perusahaan. Metode analisis dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa pendapatan usaha berpengaruh dan signifikan terhadap laba bersih dengan nilai signifikan sebesar 0,000<0,05, beban operasional berpengaruh terhadap dan signifikan terhadap laba bersih sebesar 0,000<0,05, dan perputaran total aset tidak berpengaruh terhadap laba bersih dengan nilai signifikan sebesar 0,664> 0,05. Hasil dalam penelitian ini juga menunjuka bahwa pendapatan usaha, beban operasional dan perputaran total aset berpengaruh signifikan secara bersama-sama dengan nilai signifikan sebesar 0,000<0,05. Kata kunci: Pendapatan Usaha, Beban Operasional, Perputaran Total Aset, Laba Bersih
Analisis Hubungan Personalisasi, Keinovatifan Teknologi, Competitive Pressure Terhadap Financial Technology Dengan Tipe Bisnis Sebagai Variabel Moderasi pada UMKM Di Kota Bekasi Oryza Sativa Heningtyas; Najla Hanun
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.547

Abstract

Penelitian ini bertujuan untuk menguji analisis hubungan personalisasi, keinovatifan teknologi dan competitive pressure terhadap financial technology dengan tipe bisnis sebagai variabel moderasi. Penelitian ini dilakukan pada UMKM di Kota Bekasi dan Jakarta Timur metode pemilihan sampel yang digunakan dalam penelitian adalah purposive sampling dengan sampel sebanyak 151 UMKM. Penelitian ini menggunakan data primer, analisis data dilakukan dengan menggunakan SPSS Versi 25. Hasil penelitian ini berdasarkan berdasarkan uji regresi linear berganda dan moderasi kelompok. Hasil penelitian ini menunjukkan bahwa variabel personalisasi dan keinovatifan teknologi berpengaruh positif terhadap financial technology dan competitive pressure berpengaruh negatif terhadap financial technology sedangkan variabel moderasi tipe bisnis memoderasi variabel personalisasi dan keinovatifan teknologi sedangkan tipe bisnis tidak memoderasi variabel competitive pressure.   Keterbaruan pada penelitian ini yaitu belum ada yang meneliti financial technology menggunakan variabel tipe bisnis.
FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES Reni Indah Kurnia; Enggar Diah Puspa Arum; Wiwik Tiswiyanti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.565

Abstract

The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology companies listed on the IDX in 2021–2022. The total sampling approach was used to determine the sample. The findings demonstrated that the incidence of fraudulent financial reporting was unaffected by pressure measured by financial targets, opportunities measured by ineffective monitoring, rationalization measured by auditor changes, ability measured by director changes, arrogance measured by the frequency of CEO pictures, and collusion measured by government projects all at the same time. A partially analysis revealed that while collusion has an impact on fraudulent financial reporting, financial targets, inefficient monitoring, rationalization, capability, and arrogance do not. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-score Model
PUBLIC SERVICE ACCOUNTABILITY IN MANAGING SURAT IZIN MENDIRIKAN BANGUNAN (S-IMB) Rike Yolanda Panjaiitan; Rike Yolanda Panjaiitan
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.499

Abstract

The implementation of public service accountability is guided by the Decree of the Minister of State Number 63 of 2003 concerning General Guidelines for the Implementation of Public Services through Transparency and Accountability of Public Service Delivery, which contains the importance of providing public services. Licensing services in Medan City can be carried out at the Medan City DPMPTSP, one of the licensing services is the administration of Surat Izin Mendirikan Bangunan (S-IMB). The permit is still not in accordance with the Service Standards, which is for a period of 30 working days. One Stop Service and Investment Service for Medan City. The research method used is descriptive research method with a qualitative approach. Data collection techniques were carried out by means of interviews, observations, and documentation related to Surat Izin Mendirikan Bangunan (S-IMB). The data obtained were analyzed qualitatively by examining what had been collected using Sheila Elwood's Process Accountability theory which has the following indicators: Procedure, Cost, Timeframe and Responsiveness at the Medan City Investment and One-Stop Integrated Service Office, it has been running quite well but not yet optimal. There were several obstacles, such as permits not being completed on time, due to the lack of files from applications that were not submitted simultaneously to the officer. So that the incoming file must be returned to the applicant to complete the file and it takes a long time to complete the lack of files.

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