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Akuntansi : Jurnal Akuntansi Integratif
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 25025376     EISSN : 27150658     DOI : 10.15642/jai
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting Research
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 148 Documents
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FACTORS THAT INFLUENCE THE VALUE OF INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Faisal, Yusuf; Bandiyono, Agus
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1590

Abstract

This study aims to determine the effect of dividend policy, capital structure, profiitability and leverage on firm value. This research uses quantitave data, the sample in this study is infrastructure sector companies which are listed on Indonesia Stock Exchange in the period 2017-2022 as many as 14 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 Software. The results of this study indicate that the dividend policy variabel has a positive and statistically insignificant effect on firm value, the capital structure variabel has a positive and statistically insignificat effect on firm value, the profitability has a positive and statistically signifinact and the leverage variabel has a positive and statistically insignificant on firm value. This study focuses on firm value, where this study focuses on infrastructure sector companies.
Analisis Pengaruh Organizational Capital terhadap Tingkat Penghindaran Pajak Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tri Prastyo, Slamet; Nuryanah, Siti
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1594

Abstract

This study aims to analyze the effect of organizational capital on corporate tax avoidance. The population of this study are mining companies listed on the Indonesia Stock Exchange in the 2012-2021 periods. Using panel data regression with the common effect model, the results of the study found that organizational capital has a negative and significant effect on corporate tax payments. In other words, high organizational capital can increase corporate tax avoidance. Companies that are able to manage organizational capital properly will be able to create organizational efficiency, one of which is through tax management that the company will choose. This study confirms previous findings that organizational capital creates organizational innovation and organizational learning abilities in related to tax avoidance. This study also strengthens the previous findings that companies with high organizational capital have a greater chance of tax avoidance. The research has implications for the company's internal policy as a taxpayer to increase its organizational capital so that it can have an effective management. On the other hand, the tax authorities can make policies that support the creation of compliant taxpayers and ethical corporate tax management.
Risk Management in Indonesian Local Government: A Literature Study Amirya, Mirna; Irianto, Gugus
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1601

Abstract

The primary objective of this research is to provide an in-depth understanding of the concept of risk management in Indonesian local governments, specifically focusing on the legal frameworks and cultural aspects surrounding risk awareness. The research employs a literature review methodology, utilizing articles, research journals, and 30 open-access local risk management regulations. Data analysis follows Miles and Huberman's qualitative approach, involving four key phases: data collection, data reduction, data presentation, and conclusion/review. The study reveals that some Indonesian local governments have established legal frameworks for risk management since approximately 2017. Key elements for effective risk management include a culture of risk awareness, robust risk management processes, effective communication and consultation, and sound assessment and reporting practices. The development of a risk-aware culture involves communication of risk understanding across all organizational levels, internalization of risk management in decision-making processes, and the enhancement of a control environment supporting a risk- aware culture. While this research sheds light on the progress of risk management in Indonesian local governments, there may be limitations inherent in the study, such as the scope of literature available and potential variations in local practices. The implication of these findings suggests the need for further research to delve deeper into specific regional contexts and challenges that may impact the effectiveness of risk management.
Analysis of Production Cost Calculation Using Job Order Costing Method at PT Secma Energy Cell Yeni Elfiza Abbas; Ulil Fadilah
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1611

Abstract

Production Cost Calculation is very important for companies as support in financial reporting. Recording production costs encourages business managers to create accurate and fast administrative documentation, so that companies can predict selling price and profit and loss in accordance with expectations. This study aims to examine whether PT Secma Energy Cell, situated in Gresik Regency, East Java, to the principles of cost accounting in implementing the Job Order Costing method for determining production costs. Utilizing a descriptive qualitative approach with a case study methodology, the study aims to evaluate the application of cost calculations for plastic bags and rolls of varying sizes. Data gathering techniques encompass observation, interviews, and documentation of total and variable cost calculations. The study spanned around six months, from December 2022 to May 2023, whereas the data recorded dates back to October 2021. Findings revealed that PT Secma Energy Cell employs a total of 62 individuals, with 34 engaged directly in production activities, while the remainder are non-production staff. Over the course of one month, the company utilized 115,400 kilograms of raw materials, amounting to IDR 2,311,471,500.00, the production of ready-to-sell goods for 1 month was 42,775,005 kg, plastic roll production was 105,020.00 kg, and plastic bag production was 147,795 kg. Up to this point, the company has established the product price per kilogram with an approximately markup of 70%, so that each order received has been calculated in advance regarding the selling price of each product. The analysis revealed that using the Job Order Costing method, the production cost amounted to IDR16,559.48 per kilogram for plastic bags and IDR20,118.81 for plastic rolls. This indicates that PT Secma Energy Cell effectively implements the job order costing method by accurately accounting for expenses associated with raw materials, direct labor, and factory overhead costs. This is intended to enhance the accuracy of the set selling price and potentially boost the company’s future profitability.
BPR RESILIENCE IN ECONOMIC UNCERTAINTY: COMPARISON OF BPR FINANCIAL PERFORMANCE IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC Hakim, Lukman; Nurgupita, Rea Kanaya; Rizaldi, Muhammad; Zhahirah, Nasywa
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1615

Abstract

The primary objective of this study was to examine the performance of BPRs in Indonesia before and during the Covid-19 pandemic. The focus was on assessing financial performance variables, including Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Return on Asset (ROA), and Credit Disbursement. To achieve the study's objectives, a Descriptive Statistical Analysis was employed to provide a detailed overview of BPR performance during the two distinct periods. Additionally, a Difference Test, utilizing the Wilcoxon Test, was conducted to assess the significance of the differences observed between the pre-pandemic and pandemic periods. The results of the analysis revealed notable differences in the condition of BPRs before and during the Covid-19 pandemic. Significant changes were observed in financial performance variables such as NPL, ROA, and Credit Disbursement. However, LDR exhibited a tendency to be insignificant during this comparative analysis. It is crucial to acknowledge certain limitations in this study. The analysis focused primarily on financial performance variables, and other relevant factors may need consideration for a comprehensive understanding. Additionally, the study's findings are specific to the given time frame and may not account for potential longer-term effects. The identified differences in BPR performance provide valuable insights for policymakers and industry stakeholders. These findings can serve as a foundation for designing effective policies and strategies to address the economic impact of the pandemic. Moreover, the study offers essential insights for the banking industry, guiding them in adapting and building resilience in response to unexpected external changes.
PROFITABILITAS, FINANCIAL LEVERAGE, DAN CASH HOLDING TERHADAP PERATAAN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Milasari, Anis; Maryanti, Eny
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1640

Abstract

Income smoothing is one of the earnings management techniques to manage company profits. There are several phenomena regarding income smoothing carried out by several companies in Indonesia. This research develops from previous research by adding one variable, namely profitability. This research used binary logistic regression methods and Moderated Regression Analysis (MRA). Data is taken from annual reports in food and beverage companies. The results of this study indicate that profitability has a positive effect on income smoothing, financial leverage has a negative effect on income smoothing, cash holding has no effect on income smoothing. The moderation results show that good corporate governance moderates the effect of profitability and financial leverage on income smoothing, but good corporate governance does not moderate the effect of cash holding on income smoothing. The results of this study are expected to be useful for further research and as a consideration for decision making for investors.
THE INFLUENCE OF TAX SOCIALIZATION, EDUCATION LEVEL, AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX IN UDP DUREN SAWIT EAST JAKARTA Abbas, Yeni Elfiza; Weka, Anicetus
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1682

Abstract

This is a quantitative exploration using an associative approach that was conducted at the UPPPD Duren Sawit Office in East Jakarta. This study aims to determine the effects of duty socialization, education status, and tax-prayer mindfulness on tax-prayer compliance in paying Land and Building Tax. The exploration is useful for observers of the Supreme Audit Agency, adding knowledge for observers of the Supreme Audit Agency carrying out checkups of taxpayer compliance in payment. The exploration increases knowledge for observers of the Supreme Audit Agency carrying out checkups of taxpayer compliance in payment. The exploration increases knowledge for observer This exploration increases knowledge and aids observers at the Supreme Audit Agency in auditing taxpayer compliance with payments. The data system related to the problem of the study was carried out using the questionnaire system. The study findings from 103 participants revealed that informing individuals about taxes does not affect their compliance with tax regulations. This can be observed from the t-test results, where the calculated t-value is 6.6023 and 2.826 is greater than 1.66023. The influence of tax socialization, level of education, and taxpayer awareness on compliance can be observed together through the F test. The calculated F value, greater than 20,623 and 3,087, highlights their noteworthy impact. The recommendation in this research suggests that the government should enhance adherence to the payment of Land and Building Tax by creating comprehensive, transparent, and user-friendly billing regulations aligned with current circumstances. Regulations are distributed to both taxpayers and tax collectors to enhance compliance and promote awareness regarding the payment of PBB-P2 taxes. Tax collectors handle PBB-P2 payments responsibly by promptly depositing them into the state treasury without any misuse.
MEASURING THE FINANCIAL PERFORMANCE OF PHARMACEUTICAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE USING THE DUPONT SYSTEM Matalata, Widi Putri; Wany, Eva
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1709

Abstract

This research aims to analyze the influence of Return on Equity (ROE) on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2022. The study employs a quantitative approach. Data collection is conducted through document analysis, involving the gathering of annual and quarterly financial reports of pharmaceutical companies listed on the IDX throughout the specified period. Relevant secondary data can also be obtained from credible alternative sources. The analytical method utilized is the DuPont System Analysis, breaking down ROE into its fundamental components such as Profit Margin, Asset Turnover, and Financial Leverage. The research findings indicate that ROE has a significant impact on stock prices.
IMPORTANCE OF INTERNAL CONTROL SYSTEMS ON DETECTION AND PREVENTION OF FRAUD IN COMMERCIAL BANKS OF NEPAL Niroula, Ballav
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1772

Abstract

This research aims to study the importance of internal control systems to detection and prevention of fraud in commercial banks in Nepal. Advanced authentication techniques, vigilant monitoring for questionable activity, frequent staff education and awareness campaigns, and robust encryption for confidential information are all part of the process of identifying and preventing fraud. Effective internal control mechanisms are essential to the identification and aberrance of fraud in financial organizations. This study used descriptive research design to interpret the data. Using simple random sampling Ten commercial banks were selected as sample out of total Twenty commercial banks. Three level staff officer, manager, and executive were chosen on the study. Structured questionnaire was distributed to Fifty respondents but only 48 were collected and used in the study. Chi square test was applied to analyze the data. Findings of this study found that fraud in the organization is done by concealed hand and inefficient allocation of duties and authorities can not detect and prevent the fraud in commercial banks in Nepal. To detect and prevent the fraud the commercial banks need to apply effective internal control systems, allocate the duties and authorities in systematic way.
CORPORATE GOVERNANCE IMPLEMENTATION ON CORPORATE VALUE IN INDONESIA AND MALAYSIA SHARIA BANKS Nurul, Mochammad; Alief, Jeffits Khusnu; Subekti , Gemelthree Ardhiatus
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2163

Abstract

Islamic banking has experienced rapid growth in Southeast Asia. Islamic Social Reporting (ISR) integrates Islamic values to demonstrate banks' compliance with religious standards. This study analyzes ISR disclosure's mediating role between corporate governance mechanisms and firm value in Islamic banking. Using panel data from 2014-2020 from 12 Indonesian and 15 Malaysian Islamic banks (168 company-year observations), we employ ordinary regression analysis to analyze how board size, board independence, Sharia supervisory board size, audit committee size, and audit committee meeting frequency affect corporate value through ISR disclosure. Board size and independence significantly affect firm value, with ISR as partial mediator, showing these mechanisms enhance value through stakeholder trust. The Sharia supervisory board size impacts both ISR disclosure and firm value, with ISR partially mediating, indicating effective oversight enhances value through direct supervision and ethical reporting. The audit committee size and meeting frequency increase ISR disclosure, with ISR fully mediating their relationship with firm value, suggesting audit committees influence value through improved social reporting rather than direct market effects. These results show governance mechanisms operate differently requiring tailored strategies to optimize social responsibility and financial performance.

Page 14 of 15 | Total Record : 148

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