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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 944 Documents
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Pengaruh Kompetensi dan Skeptisme Profesional Terhadap Kualitas Audit Savira, Jihan Astri; Rahmawati, Rahmawati; Ramadhan, Abid
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.435

Abstract

Abstract This study aims to determine and analyze the effect of professional competence and skepticism on audit quality. The population and sample of this study were auditors who worked at the Inspectorate Offices of Luwu Raya (Palopo City, Luwu Regency, North Luwu Regency, East Luwu Regency). The sampling technique used a census technique. The sample in this study was auditors who worked at the Inspectorate Office throughout Luwu Raya. The data collection method used a questionnaire. Kueisoner research uses a Likert scale. Data analysis using multiple linear regression analysis. This research is expected to be used as input and consideration for auditors and as a field of information for further research. The results showed that competence and skepticism had a significant positive effect on auditor quality. Keywords: competency, skepticism, audit quality.
Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Yuliandana, Sri; Junaidi, Junaidi; Ramadhan, Abid
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.436

Abstract

Abstrack This study is a quantitative study that aims to the effect of tax avoidance on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were manufacturing companies listed and listed on the Indonesia Stock Exchange for the 2014-2018 period, totaling 117 companies. The sampling technique in this study was purposive sampling, in order to obtain 25 sample companies. The method used in analyzing the effect of independent variables on the dependent in this study is panel data regression analysis using Eviews 10 software. The results show that tax avoidance has a negative and insignificant effect on firm value. This shows that the higher the tax avoidance done by the company, the lower the firm value. The limitation in this study is that it does not include elements of other variables outside of tax avoidance which may affect firm value. Keywords: Tax Avoidance, Firm Value, Indonesia Stock Exchange
Pengaruh Sistem Informasi Akuntansi Terhadap Kelebihan Bayar Pajak Nuryana, Ririn Miptha; Hendarsyah, Decky
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.438

Abstract

The awareness of taxpayers in paying taxes is very necessary because development in Indonesia requires very large funds, one source of government funds is revenue from the taxation sector so that state revenue can be met and development can continue. This study aims to complement the shortcomings of existing studies and to analyze the effect of the accounting information system (AIS) on tax overpayment (TOP) at the regional financial and asset management agency (RFAMA) of Bengkalis Regency. This study uses a quantitative descriptive method with primary and secondary data sources. The total population at the office of the RFAMA of Bengkalis Regency was 260 people. The sampling technique used purposive sampling, to obtain a sample of 30 people. Data collection techniques using questionnaires, interviews, documentation and literature study. Data analysis using are simple linear regression method, hypothesis testing and coefficient of determination. The results of this study indicate that the AIS have a significant effect on TOP at the RFAMA of Bengkalis Regency. This study can contribute to the office of the RFAMA of Bengkalis Regency in implementing an AIS and minimizing the occurrence of TOP.
Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM Erawati, Teguh; Setyaningrum, Lisna
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.449

Abstract

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports.
Perbandingan Return on Asset, Return on Equity, Gross Profit Margin, Operating Profit Margin, dan Net Profit Margin Sebelum dan Semasa COVID-19 Pada PT Matahari Department Store, Tbk Jefriyanto, Jefriyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.464

Abstract

This study aims to determine the impact of covid-19 on profitability at PT. Matahari Department Store, Tbk. Profitability is the ratio used to measure the level of profit obtained from sales and investment. Profitability concerns are Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) and Net Profit Margin (NPM). The data is secondary data which includes financial reports for 2019 and 2020. The analysis tools is the profitability ratio and for analyzing the data, this study uses a descriptive method. The results of this study indicate that ROA, ROE, GPM, OPM and NPM have decreased between 2019 and 2020. This is because companies no longer have any profits in 2020. This decrease is due to the covid-19 outbreak which has caused national and international economies issues, including PT. Matahari Department Store, Tbk.
Pemanfaataan Aplikasi Akuntansi Berbasis Android SI APIK Untuk Menunjang Pelaporan Keuangan UMKM Hidayah, Muhammad Rofiq; Probowulan, Diyah; Aspirandi, Rendy Mirwan
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.471

Abstract

Penelitian ini bertujuan untuk menerapkan sistem akuntansi yang baru, dengan menggunakan aplikasi akuntansi berbasis android Si Apik untuk memenuhi kebutuhan operasional pada UMKM Krupuk Ikan Ibu Sulastri. Selain itu peneletian ini juga bertujuan untuk membandingkan antara sistem yang lama dengan sistem yang baru yang akan di terapkan pada perusahaan. Hasil dari penelitian ini diharapkan dapat membantu kebutuhan perusahaan mengenai proses pencatatan dan pelaporan keuangan, sehingga perusahaan dapat mengetahui laba atau rugi yang di dapatkan oleh perusahaan. Jenis penelitian ini adalah penelitian kualitatif dengan metode deskriptif. Penelitian ini menggunakan teknik pengumpulan data dengan wawancara, observasi dan dokumentasi. Berdasarkan hasil penelitian, aplikasi Si Apik dapat di gunakan dengan mudah serta dapat memenuhi kebutuhan sistem akuntansi pada UMKM Krupuk Ikan Ibu Sulastri serta memperbaiki kelemahan sistem yang lama, serta dengan adanya aplikasi Si Apik perusahaan tidak perlu susah payah untuk melakukan penyusunan laporan keuangan karena pada aplikasi Si Apik sudah otomatis membuat laporan keuangan sendiri.
Analisis Komparatif Efektivitas dan Kontribusi Pajak Reklame Kabupaten Kebumen dan Kabupaten Purworejo Tahun 2017-2019 Wulandari, Akfila; Mahardhika, Arya Samudra
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.481

Abstract

The study aimed to determine the comparative (comparison) effectiveness and contribution of advertisement tax in Kebumen Regency and Purworejo Regency in 2017-2019. The research method used was quantitative descriptive by using secondary data obtained from the Directorate General of Balance and Finance, Ministry of Finance (DJPK) in the form of billboard tax target data, billboard tax realization, and realization of local revenue (PAD). The analysis used in this study using the ratio of effectiveness and contribution. The results of the research on advertisement tax in Kebumen Regency and Purworejo Regency in 2017-2019 showed that the effectiveness level of the advertisement tax was included in the very effective criteria with an average of 165,07% Kebumen Regency and 161,67% of Purworejo Regency while the contribution of advertisement tax to Regional Original Income (PAD) has the criteria of relatively not contributing with an average of 0,16% Kebumen Regency and 0,20% Purworejo Regency. The comparison of the level of effectiveness shows that Kebumen Regency has a superior level of effectiveness than Purworejo Regency. The large comparison of contributions shows that Purworejo Regency is superior in terms of contribution than Kebumen Regency.
Analisis Efektivitas Dan Kontribusi Pajak Reklame Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bogor Yuniati, Eka; Yuliandi, Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.484

Abstract

Local Revenue is a source of original revenue derived from the potential of the region it self. Local Revenue is often used as an indicator of a region's progress. If the original income of a region is high, the economy of the area is considered advanced. The higher the Local Revenue received, the less dependency between the Regional Government on the Central Government. The largest revenue potential for Local Revenue is generated from local tax collection. One of the potential local tax revenues in Bogor City is the advertisement tax and restaurant tax. The purpose of this study was to determine the level of effectiveness and contribution of advertisement tax and restaurant tax to Local Revenue in Bogor City and to find out the efforts made by the Bogor City Regional Revenue Agency in increasing its local tax revenue. The research method used is descriptive qualitative method. The result of this research is that the effectiveness of the advertisement tax and restaurant tax collection in Bogor City has been very effective, proven by the average advertisement tax effectiveness ratio of 104.06% and restaurant tax of 103.93%. The contribution of advertisement tax and restaurant tax to Local Revenue in Bogor City is still not good, as evidenced by the average advertisement tax contribution ratio of 1.43% including very poor criteria, and the average restaurant tax contribution of 12.99. % is in the poor criteria. Efforts made by the Bogor City Regional Revenue Agency in increasing advertisement tax revenue and restaurant tax are by collecting taxpayer data, checking tax rates, monitoring tax administration, and building communication and establishing closeness with the community. Keywords: Effectiveness, Contribution, Advertising Tax, Restaurant Tax, Local Revenue
Pengaruh Biaya Produksi, Biaya Pemasaran, Dan Gaji Karyawan Terhadap Hasil Penjualan Pamelda, R. Adelya; Pradipto, Didit
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.485

Abstract

Pada masa sekarang ini, dimana kemampuan teknologi sudah sangat pesat yang berdampak pada setiap aspek kehidupan tak terlepas dari bidang usaha/bisnis. Persaingan yang amat ketat memaksa tiap perusahaan melakukan dan memberikan yang terbaik untuk para konsumen demi terpenuhinya keinginan konsumen dan tercapainya tujuan perusahaan. Selain itu, strategi terhadap hal yang berpengaruh sangat diperlukan, dalam hal ini penekanan biaya serta pemanfaatan bahan baku, sasaran pasar, serta kemampuan karyawan yang merupakan aset perusahaan menjadi kunci dari sebuah usaha pencapaian tujuan suatu perusahaan. Tujuan dari penelitian ini adalah mengetahui pengaruh biaya produksi, biaya pemasaran, dan gaji karyawan terhadap hasil penjualan. Populasi dalam penelitian ini adalah data tiap variabel pada CV FahmaHair pada tahun 2017-2019, dalam hal ini didapatkan 36 data dimana data tersebut merupakan total variabel tiap bulannya dan selama 3 tahun (12 bulan X 3 tahun). Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder. Analisa data menggunakan SPSS 24 dengan metode analisis yaitu analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi (R2). Hasil uji t menunjukkan bahwa, variabel biaya produksi memiliki nilai signifikan sebesar 0,000<0,05 atau sig<0,05. Hal tersebut menunjukan bahwa biaya produksi berpengaruh secara signifikan terhadap hasil penjualan. Berbeda dengan variabel biaya pemasaran, dimana nilai signifikan sebesar 0,536>0,05 atau sig>0,05. Hal tersebut menunjukan bahwa biaya pemasaran tidak berpengaruh secara signifikan terhadap hasil penjualan. Variabel gaji karyawan tidak berpengaruh signifikan terhadap hasil penjualan yaitu dengan nilai signifikan sebesar 0,124>0,05 atau sig>0,05. Dari hasil uji F menunjukkan bahwa nilai adjusted R square sebesar 0,874 atau 87,4% yang berarti bahwa biaya produksi, biaya pemasaran dan gaji karyawan mampu mempengaruhi hasil penjualan sebesar 87,4%. Sedangkan sisanya sebesar 12,6% (100%-87,4%) dijelaskan oleh faktor-faktor lain diluar model penelitian ini. Kata kunci: Biaya produksi, biaya pemasaran, gaji karyawan, penjualan.
Analisis Penerapan Akuntansi Sewa Guna Usaha (PSAK 30) Haris, Farid Hardiansyah; Rachman, Rachmawaty
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.486

Abstract

Penelitian ini bertujuan untuk mengetahui sistem pembiayaan, pencatatan, dan penyajian kontrak akuntansi sewa yang diterapkan oleh perusahaan serta kesesuaiannya dengan Pernyataan Standar Akuntansi Keuangan No.30. Hasil penelitian menunjukan bahwa kegiatan operasionalnya perusahaan menggunakan metode sewa pembiayaan (financial lease), karena dalam kontrak sewa perusahaan menyatakanadanya pengalihan secara subtansial seluruh resiko dan manfaat yang terkait dengan kepemilikan aset. Dalam kontrak tersebut perusahaan mengakui aset berupa piutang sewa pembiayaan sebesar jumlah yang sama dengan investasi sewa neto. Penerimaan piutang sewa diperlakukan sebagai pembayaran pokok yang disajikan ke dalam laporan laba rugi. Secara garis besar, akuntansi transaksi sewa perusahaan telah sesuai dengan PSAK 30 yang penjelasannya telah dituangkan dalam catatan atas laporan keuangan perusahaan. Dengan adanya ketentuan akuntansi sewa (PSAK 73) yang telah disahkan oleh DSAK – IAI pada tahun 2017 yang berlaku efektif per 1 januari 2020, maka perusahaan perulu memperhatikan ketentuan tersebut dalam penerapan kebijakan akuntansi sewa pada periode berikutnya. Kata kunci : Akuntansi Sewa, PSAK 30

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