cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Imam Hadiwibowo
Contact Email
imam.hadiwibowo@umc.ac.id
Phone
-
Journal Mail Official
imam.hadiwibowo@umc.ac.id
Editorial Address
-
Location
Kota cirebon,
Jawa barat
INDONESIA
Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
Arjuna Subject : -
Articles 332 Documents
 15   16   17   18   19 
Pengaruh Reputasi Kap, Audit Tenure, Ukuran Perusahaan, Dan Rotasi Auditor Terhadap Kualitas Audit Winda Winda; Imam Hadiwibowo
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3734

Abstract

The quality of an audit report on a financial statement is very important for shareholders or other third parties in making decisions. This study aims to examine the effect of hood reputation, audit tenure, company size, and auditor rotation on the audit quality of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data used in this study were obtained from the Annual Publication Auditor Report for Manufacturing Companies for the period 2017-2021. The population of this study is 47 mining sector companies listed on the Indonesian Stock Exchange using a sample during the year under study. The analytical technique used in this study is logistic regression which aims to obtain a comprehensive picture of the relationship between variables. The analytical method used in this study consisted of descriptive statistical analysis, logistic regression analysis, overall fit model test, Nagelkerke's r square, regression model feasibility and research hypothesis testing. The results of the study partially show that the reputation of KAP has a negative effect on audit quality. Audit tenure has no effect on audit quality. Firm size has no effect on audit quality. Auditor rotation has a positive effect on audit quality. Meanwhile, simultaneously reputation, audit tenure, company size, and auditor rotation together have a significant influence on audit quality.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM BATIK SARIWARNI BERDASARKAN SAK-EMKM Anisa Uun Purnamasari; Dinda Nur Aini; Nidya Tahta Nur Azizah; Riza Dessy Nila Ayutika
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3750

Abstract

Sariwarni Batik is part of UMKM that have the potential to grow and develop. However, in its business operations, financial recording and reporting are still carried out manually. The goal is to find out and help compile Batik Sariwarni financial statements based on SAK EMKM. Using the description research method, because information or data sources come from interviews directly to business owners. Interactive analysis is used as a data analysis model consisting of 3 stages, namely reducing data, presenting data, and concluding. Research results were obtained that Batik Sariwarni has not applied financial accounting standards in recording transactions, as well as SAK EMKM in the composition of financial statements. Based on accurate stages and accural basic approach.
Pengaruh transaksi hubungan istimewa terhadap agresivitas pajak (studi kasus perusahaan sektor teknologi yang terdaftar di BEI Periode 2020-2021 Ahmad rizky Dwi Syahputra; Fadlil Abdani
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3767

Abstract

Tingkat efektivitas pembayaran pajak di Indonesia saat ini masih belum maksimal. Salah satunya dikarenakan masih adanya agresivitas pajak dalam perusahaan teknologi. Penelitian ini bertujuan untuk menguji pengaruh transaksi hubungan istimewa terhadap Agresivitas pajak. Agresivitas pajak diukur dengan menggunakan Effective Tax Rate (ETR). Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan sektor teknologi yang terdaftar di BEI tahun 2020-2021. Sampel penelitian didapatkan dengan menggunakan purposive sampling sehingga diperoleh sebanyak 39 data dari 70 perusahaan yang terpilih sebagai sampel.Teknik analisis data yang digunakan dalam penelitian ini adalah persamaan regresi berganda. Hasil dari penelitian ini menunjukkan bahwa transaksi penjualan hubungan istimewa dan transaksi pembelian hubungan istimewa tidak berpengaruh secara signifikan terhadap agresivitas pajak sedangkan hasil dari transaksi pinjaman hubungan istimewa yang berpengaruh secara signifikan terhadap agresivitas pajak.
Pengaruh Leverage dan Profitabilitas Terhadap Agresivitas Pajak Bank Umum Konvensional yang Terdaftar di BEI Annisa Fitri Anggraeni; Deden Komar Priatna; Winna Roswinna; Novia Ayu Latifah; Roby Ahada
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3858

Abstract

Penghindaran pajak bisa legal dan ilegal. Cara legal adalah perencanaan pajak dan agresi pajak, dan cara ilegal adalah penghapusan pajak. Penelitian ini menguji pengaruh leverage dan profitabilitas terhadap agresivitas pajak. Populasi penelitian ini adalah 56 bank umum tradisional yang terdaftar di BEI, dan waktu penelitian sebelum dan sesudah wabah Covid-19 tahun 2019, 2020 dan 2021. Teknik pengambilan sampel yang digunakan adalah purpose sampling, dan sebanyak 31 bank umum tradisional dijadikan sampel. Analisis data bank umum dalam penelitian ini menggunakan Eviews versi 10 untuk analisis regresi data panel. Pengujian secara simultan menunjukkan bahwa variabel leverage dan profitabilitas berpengaruh terhadap insentif pajak. Tetapi partial leverage berpengaruh negatif dan tidak signifikan terhadap agresivitas pajak, sedangkan profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Farid Muhammad Rofifudin; Wida Purwidianti; Sri Wahyuni; Akhmad Darmawan
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.3838

Abstract

Dunia investasi saat ini berada di era tidak stabil, tidak pasti, kompleks, dan ambigu atau dapat disebut dengan VUCA. Akronim tersebut digunakan pertama kalinya di Angkatan Darat AS, pada akhir 1980-an untuk menentukan kondisi yang dihadapi para pemimpin militer di perang Whiteman, (1998). Hal ini diketahui dengan tidak stabilnya pasar modal dalam beberapa tahun ini. Tujuan penelitan ini untuk menguji faktor- faktor yang mempengaruhi nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi. Sampel penelitian menggunakan perusahaan yang terdaftar pada indeks LQ45 BEI periode 2016- 2020. Analisis yang digunakan dalam penelitian ini yaitu uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji kecocokan model, dan uji hipotesis. Berdasarkan hasil penelitian yang telah dilakukan, menunjukkan bahwa profitabilitas dan kepemilikan institusional berpengaruh positif signifikan terhadap nilai perusahaan. Namun demikian likuiditas, leverage & kebijakan dividen tidak berpengaruh terhadap nilai perusahaan. Adapun kebijakan dividen mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan secara signifikan. Akan tetapi kebijakan dividen tidak mampu untuk memoderasi likuiditas, leverage dan kepemilikan institusional pada indeks LQ45 periode 2016 - 2020. Penelitian ini berkontribusi bagi investor sebagai pertimbangan dalam pengambilan keputusan ketika berinvestasi.
PENGARUH KEUANGAN SOSIAL ISLAM DAN PENDAPATAN ASLI DAERAH TERHADAP PEMBANGUNAN EKONOMI MASYARAKAT KABUPATEN BATU BARA Zsasa Aulia Hubara; Imsar Imsar; Nur Ahmadi Bi Rahmani
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.3977

Abstract

Penggunaan islamic sosial finance dan pendapatan asli daerah dianggap dapat memberikan konstribusi positif dalam pembangunan ekonomi di daerah Batu Bara. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh islamic sosial finance dan pendapatan asli daerah terhadap pembangunan ekonomi masyarakat Kabupaten Batu Bara. Data yang digunakan dalam penelitian ini merupakan data sekunder time series yang berupa data penyaluran ZIS yang berasal dari Badan Amil Zakat Kabupaten Batu Bara, data pendapatan asli daerah dan pendapatan perkapita yang berasal dari Badan Pusat.Statistik dengan rentang waktu 8 tahun (2015-2022). Teknik analisis yang digunakan dalam penelitian ini yakni untuk persamaan regresi berganda menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa islamic sosial finance dan pendapatan asli daerah berpengaruh baik secara parsial maupun simultanerhadap pembangunan ekonomi masyarakat Kabupaten Batu Bara.
IMPLEMENTASI TIME-DRIVEN ACTIVITY-BASED COSTING DAN STRATEGI HARGA PADA AGENSI PEMASARAN DIGITAL KREATIF Bintang Nugroho; Nureni Wijayati
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.3979

Abstract

This research purposes to propose the application of Time-Driven Activity-Based Costing (TD ABC) with contribution margin analysis as a problem-solution for PT CRV, a creative digital marketing agency in Indonesia, which is having difficulties using the costing method to carry out cost-based pricing strategy. This research adopts explanatory sequential mixed methods, framed by an intensive case study with data triangulation. The actual cost of PT CRV is used to build TD ABC model and uses this model for contribution margin analysis. This research reveals that (1) TD ABC can be implemented in PT CRV and this cost-per-activity model can accommodate the increasingly complex and dynamic activities of making advertisements in digital media faced by 360-digital marketing agencies. (2) Contribution margin analysis can help management to improve their pricing through cost-based pricing strategy for every service offered by PT CRV.
Working Capital Management, Free Cash Flow, Profitability And Firm Value Aurora Angela; Vinny Stephanie Hidayat; Eiren Eunike
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.3980

Abstract

The main goal of a company is to optimize the firm’s value. A good working capital management, free cash flow, and profitability are expected to increase the firm’s value. This study analyzes on how working capital management, free cash flow, profitability, and firm value relate. This study uses the population of all food and beverage sub-sector companies in Indonesia from the period of 2019 - 2021. The technique used to test the hypothesis is multiple linear regression analysis. The results of the study are, that working capital management, free cash flow, and profitability have an effect towards firm value. Therefore, companies must pay attention to their cash conversion cycle, have a positive free cash flow so that there is flexibility in the company's finances, also in increasing profits so that ROA becomes higher hence investors will respond to this positive signal and the firm value will increase.
ANALISIS LITERASI KEUANGAN TERHADAP KEBERLANGSUNGAN UMKM DENGAN INKLUSI KEUANGAN PADA UMKM GIANYAR Yuliyawati Yuliyawati; Mardiana Mardiana
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.3981

Abstract

The UMKM sector is a component of trading tools, but in order to achieve an increase in the quantity of UMKM, reforms must be carried out to support the sustainability of UMKM by conveying knowledge about financial literacy and financial inclusion. The purpose of this study is to evaluate and describe the impact of financial literacy on the sustainable development of small, medium and micro enterprises through inclusive finance as an intervention variable. The research location is Gianyar Regency, Bali. The research sample applied a purposive sampling technique and solvency formula, and the samples obtained were 85 samples. This research utilizes primary and secondary data. Questionnaires are used as a data collection method. SmartPLS (Partial Least Squares) is the data analysis process used. The results of the study stated that financial literacy has a significant effect on the sustainability of MSMEs, financial literacy has a significant effect on financial inclusion, financial inclusion has a significant effect on the sustainability of MSMEs and financial inclusion is not an intervening variable on the effect of financial literacy on the sustainability of MSMEs.
RISK MANAGEMENT DISCLOSURE: MANAGERIAL OWNERSHIP, RISK MANAGEMENT COMMITTEE, AND CAPITAL STRUCTURE Annisa Nurbaiti; Fathia Kurnia Muliana
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.4002

Abstract

Risk management within the company is important to avoid risk. This study aims to analyze the influence of managerial ownership, risk management committee, and capital structure on risk management disclosure. The population in this study is financial sector listed on the IDX in 2017-2021. The study used purposive sampling method and determined 27 companies in 5 years, so there were 135 companies sampel. The analysis technique used is panel data regression using Eviews 12. Simultaneously, managerial ownership, risk management committee, and capital structure has a significant effect on risk management disclosure. Partially, managerial ownership has a negative significant effect and risk management committee has a positive effect significant on risk management disclosure. Meanwhile, capital structure do not affect on risk management disclosure.

Page 17 of 34 | Total Record : 332

 15   16   17   18   19 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 13 No. 1 (2026): Januari - Maret 2026 Vol. 12 No. 2 (2025): April - Juni 2025 Vol. 12 No. 1 (2025): Januari - Maret 2025 Vol. 12 No. 4 (2025): Oktober - Desember Vol. 12 No. 3 (2025): Juli - September Vol. 11 No. 4 (2024): Oktober - Desember 2024 Vol. 11 No. 3 (2024): Juli - September Vol. 11 No. 2 (2024): April - Juni Vol. 11 No. 1 (2024): Januari - Maret Vol. 10 No. 4 (2023): Oktober - Desember Vol. 10 No. 3 (2023): Juli - September Vol. 10 No. 2 (2023): April - Juni Vol. 10 No. 1 (2023): Januari - Maret Vol. 9 No. 3 (2022): Juli - September 2022 Vol. 9 No. 4 (2022): Oktober - Desember Vol. 9 No. 2 (2022): April - Juni Vol. 9 No. 1 (2022): Januari - Maret Vol. 8 No. 2 (2021): Juni - Desember Vol. 8 No. 1 (2021): Januari - Juni Vol. 7 No. 2 (2020): Juni - Desember Vol. 7 No. 1 (2020): Januari - Juni Vol. 6 No. 2 (2019): Juni - Desember Vol. 6 No. 1 (2019): Januari - Juni Vol. 5 No. 2 (2018): Juni - Desember Vol. 5 No. 1 (2018): Januari - Juni Vol. 4 No. 2 (2017): Juli - Desember Vol 4 No 1 (2017): Januari-Juni Vol. 4 No. 1 (2017): Januari-Juni More Issue