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Journal of Islamic Accounting and Tax (JIATAX)
Published by Universitas Muhammadiyah Gresik
ISSN : 26215063     EISSN : 26209144     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Islamic Accounting and Tax Journal (JIATAX) is a journal with peer-reviewed systems in the field of accounting and tax. This journal publishes research on Islamic accounting and taxation. JIATAX is open to all readers and academics who are looking for accounting research. JIATAX was published by the Accounting Study Program of the University of Muhammadiyah Gresik. This journal covers the following research topics: capital market financial accounting, sharia accounting, taxation, accounting information systems, behavioral accounting, and good corporate governance.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 3 No 2 (2020): September 2020" : 7 Documents clear
Pengaruh Laba, Arus Kas, dan Corporate Governance Terhadap Prediksi Financial Distress Elvira Try Oktaviani; Mu'minatus Sholichah
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2247

Abstract

This research aims to analyze the effect of earnings, cash flow, and corporate governance to predict financial distress. The Corporate governance in this study using the indicator frequency of board meeting, competence of audit committee, and institutional ownership. This research used annual report of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2016-2018. The technique of selecting samples in this research uses purposive sampling and analyze data using logistic regression analysis. The result of this research showed that earnings and institutional ownership has an effect on the financial distress condition. While cash flow, frequency of board meeting, and competence of audit committee doesn’t has an effect on the financial distress condition.
Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Darti Djuharni; Wahyu Alif Kurniawan
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.1953

Abstract

The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness
Praktik Pemanfaatan Manajemen Aset Tetap pada Badan Pengelola Keuangan dan Aset Daerah Kota Malang Adisya Safira Putri; Novrida Qudsi Lutfillah; Sidik Asmanu
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2363

Abstract

The aim of this study was to determine the utilization practice of regional fixed assets management at BPKAD (Financial and Regional Asset Management Body) of Malang City. This study used a qualitative design. The method of collecting data used was by interview, documentation, and observation. The results of the study showed that BPKAD used the utilization practice of fixed assets management or asset governance using SIMBADA in its registration. In practice, the utilization of fixed assets management encountered the problems namely many fixed assets are damaged because over economic age, in the legal foundation utilization is not optimized, and use of fixed assets have been maximized by regional work unit. Moreover, confusion of accessing computers in recording transaction by human resources cause incorrect record and budgeting.
Mengungkap Makna Biaya Haul Nyai Ageng Putri Ayu Kukusan (Studi Etnometodologi) Syaiful Ukamah; Tumirin Tumirin
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2337

Abstract

This study aims to uncover the meaning of the cost of Haul Nyai Ageng Putri Ayu Kukusan in Gresik Regency. This research was conducted at the Secretariat located on Jl Sunan Prapen II Klangonan, Gresik Regency. The method is qualitative with the Ethnomethodology approach. Data were collected through interviews with three informants and observed the actions of informants on the implementation of the Haul Nyai Ageng Putri Ayu Kukusan in Gresik District. The conclusion of this research is the Klangonan community in Gresik Regency has a perspective of the meaning of costs incurred, namely as Ukhuwah Islamiyah, because Ukhuwah Islamiyah is a form of love, as a form of friendship, as a form of building history, and as a form of gratitude.
Pengaruh Profitabilitas, Kepemilikan Institusional, Kebijakan Dividen dan Leverage Terhadap Nilai Nuri Ari Hidayat; Umaimah Umaimah
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2563

Abstract

This study aims to determine how much influence profitability, institutional ownership, dividend policy, and leverage on firm value at LQ 45 companies in 2016-2019. This research uses quantitative methods and uses secondary data as a data source. The sampling technique used was the purposive sampling technique and obtained data of 108 company samples. The data analysis technique used is multiple linear regression analysis. The results showed that profitability, which is proxied by return on equity (ROE), affects firm value. Institutional ownership variable which is proxied by institutional (INST) and dividend policy which is proxied by dividend payout ratio (DPR) does not affect firm value. The leverage variable which is proxied by the debt to asset ratio (DAR) affects firm value in a negative direction.
Hubungan Siklus Hidup Perusahaan dan Manajemen Laba: Good Corporate Governance sebagai Variabel Moderating Suwarno Suwarno
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2340

Abstract

The purpose of this study is to determine the relationship of the corporate life cycles to earnings management and analyze Good Corporate Governance to moderate the relationship between the corporate life cycles with earnings management. This research use as quantitative approach using secondary data. The sampling technique uses purposive sampling method. The total sample used in this study were 75 company samples. The analysis technique used in this study is the Structural Equation Modeling-Partial Leasr Square (SEM-PLS) method using WarpPLS Version 5.0 Software. The results showed that the company’s life cycle variables influence earnings management and GCG can moderate the company’s life cycle relationship with earnings management so as to waked earnings management actions.
Analisis Beberapa Faktor Yang Berpengaruh terhadap Penggunaan Informasi Akuntansi pada Usaha Kecil dan Menengah Seftianita Nirmalasari
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2439

Abstract

Small and medium enterprises are the largest economic community in Indonesia and are one of the factors of economic growth after the economic crisis. In addition, small and medium-sized businesses open up quite large job opportunities. Accounting information is one of the important things for the development of small and medium enterprises. Soo this research, the writer wants to analyze more clearly several factors that influence the use of accounting information in small and medium enterprises in the Pudak city Gresik. The population in this study was the owners/managers of small and medium enterprises in Pudak city Gresik. The number of samples studied was 86 respondents. The sampling method was used a random sampling technique. The data analysis used multiple linear regression analysis with the help of the SPSS program. The results of data analysis show that business scale, business age, accounting knowledge, and accounting training are found to have a positive and significant effect on the use of accounting information in small and medium enterprises in the Pudak city Gresik.

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