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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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Peranan Internal Audit Terhadap Pengendalian Intern Kas Untuk Menilai Efisiensi Pengelolaan Kas P, Robert Pius; Magdalena, Annaria; Yesika, Yesika
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.865

Abstract

Cash is a current asset of a company that is very attractive and easily diverted by officials and employees for objectives and conditions no in accordance with company's objectives. This may cause a wasting offimds and misuse of cash and therefore cash should be supervised properly, either in its receipts and expenditures. This is ti assure the cash balance in the account actually exists. Therefore, an internal audit department plays a very important role in supporting the internal control to assess the efficiency of cash in the cash management of the company. The purpose of this study is to determine how much the role of intemal audit in PT Shoes Mas to ensure its cash eficient management. The analytical method used is descriptive qualitative, by analyzing the data obtained from the questionnaires and the data provided by the company through observation and interviews. Results of research at PT Sepatu Mas Idaman concluded that the intemal audit PT Shoes Mas Idaman already support the intemal control system in the company, although there are some violations committed, either by employees or oficials ofthe company to the existing intemal control. Keywords: Internal Audit, Internal Control, Cash Management.
Pengaruh Penerapan Sistem E-Filing, Penerapan Sistem E-Billing, Kebijakan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Wahyudi, Agus
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.v9i2.800

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem e-filing, penerapan sistem e-billing, kebijakan insentif pajak terhadap kepatuhan wajib pajak orang pribadi. Jenis penelitian ini ialah penelitian kuantitatif dengan pendekatan asosiatif kausal. Adapun teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling yakni dengan kriteria wajib pajak orang pribadi yang terdaftar pada KPP Pratama Sumbawa Besar, telah melaporkan SPT tahun 2020, menggunakan e-filing dan e-billing dalam pelaporan dan pembayaran pajak, serta menerima insentif pajak di masa pandemi. Metode pengumpulan data melalui penyebaran kuesioner, sehingga terdapat 96 sampel yang mejadi responden dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa penerapan sistem e-filing berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi, sedangkan sistem e-billing dan insentif pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi.
Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia Yuliana, Intan Rika; Listari, Sinta
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.v9i2.870

Abstract

Banking companies, including Islamic banking, need to avoid problems that can cause financial failure, which can make the bank unable to carry out its business operations and may end up in bankruptcy, so that the level of soundness of the bank based on risk must always be monitored. Therefore, banks must maintain their financial ratios in accordance with Bank Indonesia decisions and maintain their performance. So analyzing the effect of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and the Ratio of Operating Costs to Operating Income (BOPO) on Return On Assets (ROA) in Islamic Banks is considered very important. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operational Costs on Operating Income (BOPO) on Return On Assets (ROA) at Islamic Commercial Banks in Indonesia. This research includes quantitative research and the type of data used is secondary data. The data used in this study is the ratio of CAR, FDR, BOPO, and ROA for the period 2014–2019 which was obtained from the annual Financial Statements on the official website of each bank. The population in this study were 14 Islamic Commercial Banks in Indonesia. After passing the purposive sampling stage, there were 6 samples of Sharia Commercial Banks that were suitable for use, namely BCA Syariah, BNI Syariah, Bank Mega Syariah, Bank Muamalat Indonesia, Bank Panin Dubai Syariah and BRI Syariah. The analytical method used in this research is Multiple Linear Regression Analysis. The results of the partial study with the t-test showed that the CAR and FDR variables had a positive and significant effect on the ROA of Islamic commercial banks. While the BOPO variable has a negative and significant effect on the ROA of Islamic commercial banks. And the results of the f test show that the CAR, FDR, and BOPO variables together have a significant influence on the ROA of Islamic commercial banks. The predictive ability of these three variables on ROA is 82.7%, the remaining 17.3% is explained by other variables outside of this research. Keywords: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Expenses per Operating Income (BOPO), Return On Assets (ROA)
Analisis Perbandingan Kinerja Keuangan PT Bank Syariah Mandiri Dengan Menggunakan Pendekatan Laba Rugi Dan Nilai Tambah Periode Tahun 2016-2020 Fitriani, Nuri; Puspitasari, Ratih
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.v9i2.871

Abstract

The analysis of the financial performance of Islamic banks so far has been carried out only based on the balance sheet and income statements, not using the value added report as recommended by Baydoun and Willet (2000), an expert in Islamic accounting. The purpose of this research is to review the financial performance of Islamic banking by comparing the results of financial performance using the profit and loss approach and those using added value. To obtain accurate evidence regarding differences in the financial performance of Islamic banking when calculated using the profit and loss approach and added value, it is seen from the ratio of ROA, ROE, LBAP, NPM and BOPO. This study took a sample on the financial statements of PT. Bank Syariah Mandiri 2016 to 2020. Keywords: Financial Performance, Income Statement, Value Added Report
Pengaruh Efektivitas Kredit Dan Fee Base Income Terhadap Kinerja Keuangan Perbankan Sopian, Muhamad Ahlan; Pramiudi, Udi
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.v9i2.872

Abstract

The focus of this research is aimed at analyzing the effect of credit effectiveness and fee based income on banking financial performance. Where this financial performance may experience an increase or decrease in the coming year. Due to the uncertain financial performance, it is necessary to have an analysis of the financial performance of a company. The object of this research is the effect of credit and fee base income on the financial performance of PT. Bank Central Asia Tbk. Period 2011-2020. There are two independent variables studied in this study, namely: Credit and fee base income, while Return on assets as the dependent variable. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, and hypothesis test which includes t test, F test and determination coefficient test ( ). The results of this study indicate that partially credit effectiveness does not have a significant effect on Return on assets with a sig. 0.648> 0.05. Fee income base does not have a significant effect on Return on assets with a sig value. 0.342> 0.05. And simultaneously Credit Effectiveness and Fee Income Base have no significant effect on Return on Assets with a sig value. 0.472> 0.05. Keywords : Credit Effectiveness, Fee Base Income, Return On Asset
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate Hermawan, Sakti; Sudradjat, Sudradjat; Amyar, Firdaus
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.v9i2.873

Abstract

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.
Pengaruh Likuiditas Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada PT Smart Tbk. Periode Tahun 2011-2019 Sofyan, Nur Annisa Oktaviani; Alamsyah, Richad
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.v9i2.874

Abstract

The development of the era of globalization has made the business world in Indonesia continue to grow so that it has increased significantly from year to year. This is an attraction that spurs investors to invest their capital, especially with the implementation of free trade which encourages investors to take business units in various parts of the world or become new competitors in similar industries. Competition that occurs requires companies to be more competitive so as not to lose to compete with other companies. Therefore, to maintain the survival of the company and generate optimal profits, the company must be able to manage its finances well, meaning that financial management policies must be able to ensure the company's business continuity, by increasing all company activities and optimizing the resources they have properly. must be smart and fast in taking appropriate steps to anticipate the development of the business world with productivity competitiveness based on production efficiency and effectiveness. This study aims to obtain findings about (1) the effect of liquidity and working capital turnover partially on profitability, (2) the effect of liquidity and working capital turnover simultaneously on profitability. The type of data used in this study is secondary data, namely the quarterly financial statements of PT SMART Tbk for the period 2011-2019. The analysis used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) version 25 program. The total sample used by the author is 36 data. The results showed that liquidity had an effect on profitability. Working capital turnover has no effect on profitability. Liquidity and working capital turnover together have a positive effect on company profitability. Keywords: Liquidity, Working Capital Turnover, Profitability
Pengaruh Struktur Organisasi Terhadap Kualitas Sistem Informasi Akuntansi Pada Pt. Kunci Inti Transindo Jakarta Rosmiati, Imas; Kuraesin, Arlis Dewi
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.v9i2.875

Abstract

Changes in an accounting information system always depend on an organizational structure, and the quality of the accounting information system will affect the success of the organizational structure. The purpose of conducting this research is to determine the extent of the influence of the Organizational Structure on the Quality of the Accounting Information System at PT. Kunci Inti Transindo Jakarta. The research results are expected to prove that the given model can be used as a solution to the quality problems of the accounting information system. In this study the population is PT.Kunci Inti Transindo located in North Jakarta with 89 employees. The sample obtained is by using a data collection technique by giving a questionnaire to the employees of PT. Kunci Inti Transindo Jakarta's core. The method used in analyzing the data is a simple linear regression analysis method and through a quantitative approach. The results prove that the Organizational Structure has a positive effect on the Quality of the Accounting Information System by 81.4%. and the remaining 18.6% is influenced by factors other than this study. This means that a quality organizational structure will result in a maximally integrated information system.. Key words: Structure, organization, and quality, information system, accounting
Pengaruh Likuiditas, Profitabilitas, Dan Pertumbuhan Penjualan Terhadap Harga Saham Perusahaan Sub Sektor Makanan Dan Minuman Aura, Sisi; Efrianti, Desi
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.v9i2.876

Abstract

The economy in Indonesia has experienced rapid growth from time to time. This growth is in line with the era of economic globalization faced by the world community. Economic growth will result in changes in the values of people's lives, patterns of life, patterns of thinking and behavior, which have hopes for better public welfare. Today's society has an increasing desire to invest their funds, either in the form of shares, deposits, or in other forms of investment. Basically, investment is the placement of a number of funds at this time to expect rewards that will occur in the future. The research method used in this research is descriptive research with a quantitative approach. The population in this study are food and beverage sub-sector companies listed on the Indonesian stock exchange in 2017-2019. The sampling technique used is purposive sampling. The type of data used in this study is secondary data obtained from the Indonesia Stock Exchange. The data analysis technique used is statistical analysis method using SPSS program. The processing method used is multiple linear regression analysis. There is a negative effect of the current ratio on stock prices in food and beverage sub-sector companies for the 2017-2019 period. This is evidenced by the significance of 0.035 which is smaller than 0.05 or (0.035 < 0.05). There is a positive effect of return on equity on stock prices in food and beverage sub-sector companies for the 2017-2019 period. This is evidenced by the significance of 0.000 which is smaller than 0.05 or (0.000 < 0.05). Sales growth has no effect on stock prices in food and beverage sub- sector companies for the 2017-2019 period. This is evidenced by the significance of 0.947 greater than 0.05 or (0.947 > 0.05). And based on the results of the simultaneous test, it shows that the current ratio, return on equity, and sales growth have an effect on stock prices in food and beverage sub-sector companies for the 2017-2019 period. This is evidenced by the value of the coefficient of determination (R2) obtained by 0.454 and the significance value of the F test of 0.000 which is smaller than 0.05 or (0.000 <0.05).
Pengaruh Likuiditas, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Perusahaan Farmasi Zaelani, Muhamad; Amrulloh, Amrulloh
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.v9i2.877

Abstract

Kelangsungan hidup suatu perusahaan selalu melekat pengaruhnya dengan pentingnya peran manajemen bisnis suatu perusahaan dalam mengelola perusahaan tersebut agar terus bisa berjalan dan berkembang, selain peran manajemen keberlangsungan perusahaan juga melebar pada peran auditor terkait perusahaa tersebut, karena auditor bertanggung jawab untuk selalu mengevaluasi kinerja serta status keberlangsungan hidup perusahaan (Alichia, 2008).. Penelitian ini merupakan penelitian untuk menguji pengaruh Likuiditas, Profitabilitas, dan Pertumbuhan perusahaan terhadap penerimaan opini audit going concern. Penelitian ini merupakan penelitia kuantitatif dengan metode analisis korelasi, dimana peneliti menunjukkan beberapa hubungan variabel tertentu. Hasil dari seleksi data dengan menggunakan metode purposive sampling, yaitu teknik pengambilan sampel dengan menggunakan kriteria tertentu seperti perusahaan Farmasi yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2017 sampai dengan 2019 dengan sampel perusahaan sebanyak 8 perusahaan dan sample laporan keuangan yang digunakan sebanyak 24 laporan keuangan. Teknik analisis data yang digunakan yaitu teknik analisis regresi logistik, dengan menggunakan program SPSS 26. Hasil dari analisis regresi menunjukkan bahwa dari tiga hipotesis yang diuji menyatakan bahwa variabel Likuiditas, Profitabilitas, dan Pertumbuhan Perusahaan mendukung hipotesis. Jadi, Ketiga Variabel tersebut tidak mempengaruhi auditor dalam pemberian opini audit going concern. Kata kunci: Opini Audit Going Concern, Likuiditas, Profitabilitas, dan Pertumbuhan Perusahaan

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