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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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Analisis Pengaruh ROA, CR dan DAR Terhadap Nilai Perusahaan Sektor Makanan dan Minuman Liana Sofiani; Enda Mora Siregar
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1183

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ROA, CR dan DAR mempengaruhi nilai perusahaan yang diproksikan dengan PBV. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data sekunder yaitu laporan keuangan yang diunduh dari website BEI. Adapun populasi sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2020 berjumlah 26 perusahaan. Dengan menggunakan teknik purposive sampling maka sampel yang lolos terseleksi berjumlah 11 perusahaan. Hasil pengujiannya secara parsial adalah hanya ROA dan DAR yang memberi pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan current ratio terbukti tidak memberikan pengaruh yang berarti pada nilai perusahaan. Hasil secara simultannya yaitu ketiga variabel independen ROA, CR dan DAR secara serempak mempengaruhi nilai perusahaan dengan besarnya pengaruh cukup kuat yaitu 75,8%.
Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure Maya Piserah; Vanessa Fonda Sutjipto; Amrie Firmansyah; Estralita Trisnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1185

Abstract

This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. This study uses primary data to collect information in a questionnaire distributed online via a google form. The sample in this study were auditors who worked at KAP in Jabodetabek with 70 respondents based on random sampling—testing the hypothesis of this study using multiple linear regression analysis. This study indicates that professional skepticism does not affect fraud detection. Whistleblowing and integrity have a positive effect on fraud detection. Time pressure has a negative impact on fraud detection.
Analisis Tingkat Kesulitan Keuangan Perusahaan Makanan dan Minuman Akibat Pandemi Covid-19 Diah Agustina Prihastiwi; A'innisa Nurjannah
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1186

Abstract

Since the development of the Corona virus, which was first discovered towards the end of 2019 in Wuhan, Hubei Region, China, it has spread throughout the world because of its fast-spreading contagion. All the affected countries have adopted different strategies to reduce the rate of transmission of this infection, in particular small to large scope social restrictions. The implementation of these approaches in the long term will have a very real impact around the world, one of which is the decline in global financial movements, considering Indonesia. In this study, financial ratios were calculated for all data using financial ratios in the Modified Altman Z-Score model, Grover Score, Zmijewski. The results of the Altman Z-Score Altered model analysis on food and beverage companies during the Coronavirus pandemic, precisely in the 2020 quarter, food and beverage companies are expected to experience financial distress as many as 4 companies. The results of the calculation based on the analysis of the Grover Score model for food and beverage companies during the Coronavirus pandemic, to be precise, per quarter of 2020, the F&B companies that are expected to experience financial distress are 3 companies. The results of calculations based on the Zmijewski model for food and beverage companies during the Coronavirus pandemic, to be precise, per quarter of 2020, food and beverage companies that are expected to experience financial distress are 2 companies.
Assessing the Effectiveness and Efficiency of the Public Service Budget Dendy Syaiful Akbar; Irfan Faris Rudiana; Benny Prawiranegara; Mira Aryanti
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1189

Abstract

Public services by local governments will not be separated from the use of the budget. The budget must be used effectively and efficiently so that it is expected to improve services to the community on an ongoing basis. This research was conducted in one area in Indonesia, namely in Ciamis Regency. The purpose of this study was to assess the effectiveness and efficiency of the public service budget in the local government of the Ciamis Regency. The research method used is a descriptive method with a quantitative approach. The level of effectiveness is measured by comparing the target with the realization of the public service budget. The public service budget is one component of regional expenditure. Meanwhile, the level of efficiency is measured by comparing the public service budget with regional expenditures. The results showed that most of the public service budget has been used effectively and very efficiently.
Analisis Perbandingan Penentuan Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Menggunakan Metode Full Costing Dan Variable Costing Riska Febrianti; Rahmadani Rahmadani
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1190

Abstract

Determination of the cost of production is a way to take into account the elements of cost into the cost of production. Cost of Production is a collection of production costs consisting of direct materials, direct labor and factory overhead costs plus inventories of products in the initial process and less inventories of products in the final process. And the selling price is an estimate of the exchange rate of the product for money. The selling price is the price obtained from the sum of the total production costs plus the mark-up used to cover factory overhead costs. The purpose of this study is to analyze the comparison of the determination of the cost of production to determine the selling price of the product using the Full Costing and Variable Costing method. Based on the calculation of the cost of production to determine the selling price of the product using the Full Costing method and the calculation of the cost of production using the variable costing method Determination of the selling price of the method of calculating the cost of goods manufactured Full Costing is higher than the variable costing methode and the calculation of the cost of production of the variable costing method The difference in the unit selling price of this product occurs because the calculation of the cost of production is also different.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Pertumbuhan Penjualan, Dan Laba Akuntansi Terhadap Return Saham Pada BUMN Yang Terdaftar Di BEI Tahun 2018-2020 Agus Wahyudi
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1193

Abstract

This study aims to examine the effect of profitability, leverage, company size, sales growth, and accounting profit on stock returns in state-owned companies listed on the Indonesia Stock Exchange with the 2018-2020 observation year. The type of research used is quantitative research with an associative approach. The sampling technique uses purposive sampling so that the number of samples is 16 companies with a total of 48 observations. The results show that profitability and company size have no effect on stock returns. Then leverage and sales growth have a negative effect on stock returns. While accounting profit has a positive effect on stock returns. as much as 46.8% of stock return variables can be explained by the variables of profitability, leverage, company size, sales growth, and accounting profit, the rest is influenced by other variables not included in this study.
Pengaruh Audit Internal Terhadap Kepatuhan Manajemen Rintari Zonira; Dian Puji Puspita Sari; Siti Rodiah
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1195

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit internal terhadap kepatuhan manajemen pada PT. Gramedia Asri Media di kota Pekanbaru. Penelitian ini menggunakan metode kuantitatif dan menggunakan data primer yang diolah dengan pertimbangan responden yang diperoleh dari kuesioner. Populasi penelitian ini adalah karyawan yang bekerja di PT. Gramedia Asri Media Pekanbaru, meliputi anggota-anggota dari unit kerja yang berhubungan pada perusahaan PT. Gramedia Asri Media Pekanbaru yaitu satuan pegawai intern, keuangan, umum, marketing, hubungan pelanggan serta seluruh karyawan yang terikat dengan masa kerja minimal 1 tahun. Metode penetapan sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini sebanyak 86 responden. Data diolah dengan menggunakan analisis regresi linear sederhana dengan bantuan SPSS Versi 26. Hasil penelitian menunjukkan bahwa variabel audit internal berpengaruh signifikan terhadap kepatuhan manajemen.
Pengaruh Penerapan Good Governance, Pengawasan Intern Dan Disiplin Kerja Terhadap Kinerja Pemerintah Daerah Kota Pekanbaru Dina Epriliani
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1198

Abstract

that affect the performance of local governments. The method used in this research is a questionnaire. The population used in this study were local government employees of the city of Pekanbaru and 395 samples. The data analysis technique used is the test instrument, namely validity, This study aims to examine the implementation of good governance, internal supervision, and reliability, classical assumption test, namely normality, heteroscedasticity and multicollinearity, f test, t test, multiple linear regression analysis and coefficient of determination test. The types and techniques of data collection used are primary data obtained directly from respondents. The results of the study simultaneously see the application of good governance, internal supervision and work discipline simultaneously affect the performance of local governments. the implementation of good governance, internal supervision and work discipline are one of the indicators that affect the performance of local governments Keywords: Implementation of good work discipline governance ; internal supervision ; work discipline
Determinan Motivasi Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan Pada Wajib Pajak Pekerja Bebas Di Tangerang Selatan Nur Anggraini; Eva Herianti
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1201

Abstract

This research aims to examine and analyze the effect of the self- assessment system, modernization of the administration system, tax awareness and tax audit on the motivation of taxpayers to fulfill their tax obligations. This research is a quantitative research using primary data through questionnaires to free worker taxpayers in the South Tangerang area. This research uses SEM Partial Least Square analysis method with SmartPLS 3.0 analysis tool. Sampling method using the Lemeshow formula (1997) and produced 70 respondents but the data processed were 63 respondents. The results of this study indicate that: The application of the self-assessment system (X1) affects significant the motivation of taxpayers in fulfilling their tax obligations; Modernization of the Administration system (X2) has an effect significant on the motivation of taxpayers in fulfilling their tax obligations; Tax Awareness (X3) affects significant the motivation of taxpayers in fulfilling tax obligations; Tax audit (X4) has effects but not significant on taxpayer motivation in fulfilling tax obligations. Keywords: Self Assessment System Implementation, Administrative System Modernization, Tax Awareness, Tax Audit, Taxpayer Motivation in Fulfilling Tax Obligations.
Pengaruh Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching Fio Prananda Holdi; Rosmiati Tarmizi
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1204

Abstract

The independence of an auditor is one of the main things for auditors, in order to maintain the level of auditor independence, the government issues regulations related to auditor rotation. This study plans to examine the impact of financial distress, audit opinion, and KAP size on auditor switching at consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016 – 2020 period. The independent variables used are financial distress, audit opinion, and KAP size. and the dependent variable, namely auditor switching. The population in this study are consumer goods industrial companies as many as 37 companies. The examination technique used is logistic regression analysis using SPSS version 25 software. The results of this study are that financial difficulties do not have a significant impact on auditor turnover, while audit opinion and KAP size have a significant positive impact on auditor changes.

Page 26 of 95 | Total Record : 944

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