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Jurnal Ilmiah Akuntansi Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 23377852     EISSN : 27213048     DOI : https://doi.org/10.37641/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Search results for , issue "Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024" : 15 Documents clear
The Effect of the Amount and Term of Credit and the Debtor's Business Income on the Repayment of People's Business Credit Raihan, Muhammad; Susandra, Farizka; Anwar, Saepul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2764

Abstract

This study aims to determine the influence of the loan amount, loan term, and debtor's business income on the repayment of People's Business Credit (KUR) at Bank BRI Unit Cijeruk, Bogor, with the account officer as a moderating variable. Credit repayment refers to the debtor's ability to repay the loan, which affects credit collectability. The study population consists of 2,589 debtors registered at Bank BRI Unit Cijeruk in 2023. From this population, 104 debtors were selected as samples using purposive sampling techniques. The analytical tools used in this study are logistic regression and Moderated Regression Analysis (MRA). The results indicate that the loan amount, loan term, and debtor's business income have a significant impact on KUR repayment. Furthermore, the account officer, as a moderating variable, is proven to moderate the effect of the debtor's business income on KUR repayment. However, the account officer does not moderate the effect of the loan amount and loan term on KUR repayment. These findings highlight the importance of the role of account officers in enhancing the effectiveness of KUR repayment, particularly in the context of the debtor's business income, while they do not provide a moderating effect on the loan amount and loan term.
The Effect of Dividend Policy, Liquidity, Leverage on Company Value Rahmadani, Alma Suci; Kusuma, Indra Cahya; Didi, Didi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of dividend policy as measured by DPR, liquidity as measured by CR, and leverage as measured by DER on profitability as measured by ROE and firm value as measured by Tobin's Q, as well as to determine the effect of dividend policy, liquidity, and leverage on firm value through profitability. The data used in this study were analyzed using multiple linear regression. The population of this study were food and beverage sub-sector companies listed on the IDX in 2018 to 2023. The research sample was selected using the purposive sampling method so that a total of 13 companies were obtained. The results of this study indicate that partially dividend policy and leverage affect profitability, while liquidity does not affect profitability. Profitability affects firm value while dividend policy, liquidity and leverage do not affect firm value. After being moderated by profitability, dividend policy and leverage have an effect on firm value while liquidity does not affect firm value. Simultaneously, dividend policy, liquidity and leverage affect profitability, and dividend policy, liquidity, leverage and profitability affect firm value.
The Influence of Internal Control and Client Importance on Audit Quality with Time Budget Pressure as a Moderating Variable Yeni, Yeni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2818

Abstract

This study aims to empirically examine the influence of internal control and client importance on audit quality, with time budget pressure as a moderating variable. The data used in this study was sourced from a questionnaire survey distributed to respondents in March via Google Forms. Respondents were selected using purposive sampling, with criteria including junior auditors, senior auditors, and Managing Partners (leaders) from audit firms (KAP) in Bogor, Jakarta, Bali, and East Java. The final sample used in this study was 50 observations. The results of this study show that client importance has a negative effect on audit quality. Internal control has a positive effect on audit quality. Time budget pressure moderates the relationship between client importance and audit quality in a positive direction. Time budget pressure moderates the relationship between internal control and audit quality in a negative direction. Time budget pressure itself has a positive effect on audit quality. Keywords: Internal Control, Client Importance, Kualitas Audit dan Time Budget Pressure
Efforts to Improve Investment Knowledge Through Mentoring for PT. Medikarya Utama Employees Baity, Namira Nur; Wijaya, Uki Budi; Malik, Muhamad Abdul; Augustin, Lestari; Azizah, Suli Nur; Bastiansyah, Dodi; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2830

Abstract

Investment is a vital step toward achieving long-term financial freedom, particularly for the employees of PT. Medikarya Utama, who encounter modern financial challenges. By investing, employees can grow their assets, safeguard their purchasing power against inflation, and expedite the realization of financial goals, such as retirement savings or funding their children’s education. However, a lack of financial literacy often serves as a barrier to starting the investment process. The Community Service (PKM) program conducted at PT. Medikarya Utama in Cicurug, Sukabumi, aims to enhance investment literacy and raise employee awareness about the significance of effective financial management. Through a combination of lectures, discussions, and counseling sessions, employees gained insights into various investment instruments and learned how to utilize them judiciously. The outcomes of the program showed a marked improvement in participants’ understanding of the importance of investing, with many employees expressing readiness to embark on their investment journeys. This initiative is anticipated to positively impact the financial well-being of employees and contribute to the economic growth of the Sukabumi region.
Financial Planning, Budgeting, and Estimation (PPE) in the Business Plan of PT. Medikarya Utama, Cicurug Sukabumi Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.

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