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<![CDATA[Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB ]]>
<![CDATA[Ranti Dela Arrasi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v10i1.1206
<![CDATA[Land and Building Tax is an important income for each region, therefore each local government has its own way to optimize income from the Land and Building Tax sector. This study aims to analyze the effect of tax knowledge, tax socialization and tax sanctions on taxpayer compliance in paying land and building taxes in the city of Pekanbaru, either partially or simultaneously. This research was conducted on individual taxpayers registered at the Regional Revenue Agency (BAPENDA) Pekanbaru City. This research is a descriptive research that uses a quantitative approach. The sample method is Accidental Samplin with a total of 100 taxpayers. The data in this study are primary data using a questionnaire that has been reviewed for validity and reliability. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that the variables of knowledge, socialization and tax sanctions have a positive and significant effect on taxpayer compliance in paying PBB. Keywords: Tax Knowledge, Tax Socialization, Tax Sanctions, Taxpayer Compliance.]]>
<![CDATA[valuasi Penerapan Sistem Pengendalian Internal Penjualan dan Kas Pada Perusahaan Jasa Penerbangan ]]>
<![CDATA[Iriyadi Iriyadi]]>;
<![CDATA[Siti Ita Rosita]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 1 (2013): JIAKES Edisi April 2013 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v1i1.1207
<![CDATA[Internal control system is a process carried out by a board of directors entity, management, and other personnels designed to provide reasonable assurance regarding the achievement of objectives in the followinmg categories: (a) the effectiveness and efficiency of operation, (b) financial reporting reliability, and (c) adherence to laws and regulations. Sale is an element playing an important role for the company because of this activity the company earns revenue to be used as a source of financing for the survival of the company. Cash is an important element as well for the company because cash is the company’s working capital to finance daily operations. The purpose of this reaserach is to find out sales and cash sytem gained by the company by applying internal control system. Besides, the author will explain internal control system used by the company, that is PT Metro Batavia Distrik Bogor. The research was done at PT Metro Batawi Distrik Bogor, located in Jalan Raya Pajajaran N. 84 H, Bogor. PT Metro Batavia Distrik Bogor is an air transportation company providing sales ticket service in cooperation with Batavia Air. The result of this research shows that the internal control system applied on sales and cash has sufficed with good procedure. It can be viewed from the result of ICQ (International Control Questionnaires) yielding quite well answers on the internal control system of sales and cash. Likewise the application of sales and cash procedure, it has run systematically with flowchart that has used a system. Sales and cash system utilized by PT Metro Batavia Distrik Bogor has made use of on-line system, thereby data can be always up date. PT Metro Batavia Distrik Bogor has made use of e-ticket selling system. The accuracy of recording result can be accounted for, so that sales and cash reporting also has been determined well by the company. Keywords:internal control system; sales; cash]]>
<![CDATA[Pengaruh Sistem Pengedalian Internal, Keadilan Organisasi, Kompetensi Aparatur, dan Moralitas Aparat Terhadap Pencegahan Fraud ]]>
<![CDATA[Eka Pramudita Sinaga]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v10i1.1208
<![CDATA[Tindak fraud merupakan salah satu permasalahan terbesar bagi Indonesia karena praktek-praktek tindakan fraud yang semakin banyak terjadi. Penelitian ini bertujuan untuk menganalisis Pengaruh Sistem Pengendalian Internal, Keadilan Organisasi, Kompetensi Aparatur dan Moralitas Aparat Terhadap Pencegahan Fraud pada Organisasi Perangkat Daerah Provinsi Riau. Penelitian ini merupakan penelitian kuantitatif, yaitu dengan penyajian hasil penelitian dalam bentuk angka-angka yang kemudian dijelaskan dan diinterpretasikan dalam suatu uraian guna menguji hipotesis. Sampel dalam penelitian ini adalah Pejabat Eselon III dan Eselon IV disetiap Organisasi Perangkat Daerah Provinsi Riau. Penelitian ini menggunakan data primer yang dikumpulkan menggunakan kuesioner. Dalam penelitian ini sampel berjumlah 127 responden yang dipilih menggunakan purposive sampling. Alat analisis yang digunakan adalah SPSS 24. Berdasarkan hasil analisis data menunjukkan bahwa Sistem Pengendalian Internal dan Keadilan Organisasi berpengaruh positif signifikan terhadap pencegahan fraud di Organisasi Perangkat Daerah Provinsi Riau. Kompetensi Aparatur dan Moralitas Aparat tidak berpengaruh terhadap pencegahan fraud di Organisasi Perangkat Daerah Provinsi Riau. Kata Kunci : Sistem Pengendalian Internal, Keadilan Organisasi, Kompetensi aparatur, Moralitas Aparat Fraud is one of the biggest problems for Indonesian because of the increasing number of fraudulent practices. This study aims to analyze the influence of the Internal Control System, Organizational Justice, Apparatus Competence and Apparatus Morality on Fraud Prevention in Regional Apparatus Organizations in Riau Province. This research is a qualitative research, namely by presenting research results in the form of numbers, which are then explained and interpreted in a description to test hypotheses. The sample in this study were Echelon III and Echelon IV officials in each Regional Apparatus Organization of Riau Province. This study uses primary data collected using a questionnaire. In this study, a sample of 127 respondents were selected using purposive sampling. The analytical tool used is SPSS 24. Based on the results of data analysis, it shows that the Internal Control System and Organizational Justice have a significant positive effect on fraud prevention in Riau Province Regional Apparatus Organizations. Apparatus Competence and Apparatus Morality have no effect on fraud prevention in Riau Province Regional Apparatus Organizations. Keywords: Internal Control System, Organizational Justice, Apparatus Competence, Apparatus Morale]]>
<![CDATA[Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report ]]>
<![CDATA[Toni Hermawan]]>;
<![CDATA[Sutarti Sutarti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i3.1209
<![CDATA[One of the main objectives of the establishment of an entity is to achieve business continuity or sustainability in the future, a good company is always able to manage in terms of financial and non-financial. Business activities that are only profit-oriented without paying attention to the surrounding conditions will not be able to bring the company to business continuity in the future. In this case, although banking in its business activities does not directly intersect with nature, the sustainability of a company is assessed through three important aspects that become the benchmark for sustainability, one of which is economic value. The economic value of banking can be said to be very material for disclosing a sustainability report (Sustainability Report), which in this sustainability report encourages the achievement of Sustainable Development Goals for the welfare of the company's stakeholders and does not have a negative impact on the community and the environment around the company. This study aims to analyze the effect of Liquidity, Leverage, and Profitability on the disclosure of the Sustainability Report in Banking Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. Profitability as an independent variable, Liquidity is proxied by the Current Ratio (CR), Leverage as an independent variable is proxied by the Dept to Assets Ratio (DAR), and Profitability is proxied by Return On Assets (ROA) while the Sustainability Report is proxied by the Sustainability Report Disclouser Index. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 20117-2020. The sample selection method is purposive sampling method. A total of 11 companies were used as research samples for 4 years. The data in this study were obtained through the website www.idnfinancials.com to obtain the annual financial report and through the company website to obtain the company's sustainability report. Hypothesis testing in this study using multiple linear regression method. The results showed that partially liquidity and leverage had no effect on the disclosure of the sustainability report, and profitability had a significant negative effect on the disclosure of the sustainability report. Simultaneously liquidity, leverage, and profitability affect the disclosure of the sustainability report. Keywords: Liquidity, Leverage, Profitability, Sustainability Report]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba ]]>
<![CDATA[Yolanda Pratami]]>;
<![CDATA[Didit Pradipto]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i3.1210
<![CDATA[This study aims to examine the effect of firm size, leverage, and profitability on earnings management. The dependent variable used is earnings management, and the independent variables used are firm size, leverage, and profitability. The subjects of this research are pharmaceutical sector companies listed on the Indonesia Stock Exchange 2017-2019. This sample was selected using a purposive sampling method. The total sample used is 10 sample data. This research method uses multiple linear regression analysis which is processed using spss 25. The results of this study simultaneously show that firm size, leverage, and profitability have an effect on earnings management. Based on the results of the determination test which shows the value of the coefficient of determination is 0.406. These results indicate the ability of the independent variable to explain the dependent variable by 40.6%, while the remaining 59.4% is explained by other variables. While partially shows that firm size and profitability have a positive and significant effect, while leverage has a negative and significant effect on earnings management. Keywords: Firm Size, Leverage, Profitability and Earnings Management.]]>
<![CDATA[Pengaruh Pelaksanaan Etika Profesi, Kecerdasan Emosional, dan Faktor Perilaku Individu Terhadap Audit Judgement ]]>
<![CDATA[Alfonsus Fernandes]]>;
<![CDATA[Kusuma Dewi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i3.1211
<![CDATA[Dalam menghasilkan suatu laporan keuangan yang wajar perlu seorang auditor yang berperan dalam hal mengaudit suatu laporan keuangan dengan mempertimbangkan materialitas dan meminimalisasi risiko salah saji. Laporan keuangan itu perlu diaudit kewajarannya sebab kemungkinan terdapat kesalahan pada saat pengumpulan atau pengolahan, dan saat penaksiran risiko salah saji material, yang disebabkan oleh perilaku etika berprofesi, kecerdasan emosional dan perilaku individu terhadap Audit Judgement. Dalam pembuatan Audit Judgement, auditor memiliki kesadaran bahwa pertanggung jawaban itu sangatlah penting yang membuat auditor harus mempertahankan kepercayaannya dan kemampuannya atau skill yang di miliki auditor. Audit Judgement dipengaruhi oleh banyak faktor, baik yang bersifat teknis maupun non teknis. Salah satu faktor teknisnya adalah adanya pembatasan lingkup atau waktu audit, sedangkan faktor non teknis seperti aspek-aspek perilaku individu yang dinilai dapat mempengaruhi Audit Judgement yaitu: gender, tekanan ketaatan, kompleksitas tugas, pengalaman, pengetahuan dan sebagainya. Perilaku individu yang mempengaruhi pembuatan Audit Judgement banyak menarik perhatian dari praktisi akuntansi maupun akademisi. Praktek dalam dunia bisnis sering sekali dianggap sudah menyimpang jauh dari aktivitas moral, bahkan ada anggapan bahwa dunia bisnis merupakan dunia amoral yang tidak lagi mempertimbangkan etika. Padahal pertimbangan etika penting bagi status profesional dalam menjalankan kegiatannya. Hal ini disebabkan karena tujuan bisnis adalah untuk mendapatkan keuntungan yang maksimal, sehingga setiap orang maupun perusahaan saling bersaing dalam mendapatkan keuntungan tersebut tanpa memperhatikan aspek-aspek lainnya. Profesi auditor merupakan sebuah profesi yang hidup di dalam lingkungan bisnis, di mana eksistensinya dari waktu-waktu terus semakin diakui oleh masyarakat bisnis itu sendiri.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern ]]>
<![CDATA[Anatasia Yuana Widyastuti]]>;
<![CDATA[Desi Efrianti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i3.1212
<![CDATA[The company was established with the goal of ensuring its continuation (going concern). The auditor is supposed to provide an early warning to the company in the form of a going concern audit opinion when the company's financial condition is in jeopardy. If an entity encounters varied conditions with the assumption of going concern, a going concern audit opinion is one of the audit opinions offered to its financial statements. Many assumptions are made while evaluating a company's going concern status; consequently, variables are required as a solid benchmark for determining a company's going concern status. This study aims to (1) determine whether the size of the company has a significant effect on going concern audit opinion (2) To find out whether company growth has a significant effect on going concern audit opinion (3) Determine if the prior year's audit opinion has a significant impact on the current year's audit opinion. (4) Determine whether the company size, company growth, and the prior year's audit opinion have a significant impact on going concern audit opinion. This research is in the form of quantitative descriptive research. The sample used in this study was selected using a purposive sampling method, with a sample of 81 data from 27 companies that met the criteria. The data analysis method used is logistic regression analysis. The research data was processed using SPSS software. Based on the research, it can be concluded that (1) company size has no significant effect on going concern audit opinion with a significance value of 0.321 and a regression coefficient value of -0.568, meaning that the larger of the company size, the smaller probability of getting a going concern audit opinion (2) Company growth has no significant effect on going concern audit opinion with a significance value of 0.963 and a regression coefficient value of 0.027, meaning that the higher the company's growth ratio, the greater the probability of getting a going concern audit opinion (3) The prior year's audit opinion has a significant positive effect on going concern audit opinion with a significance value of 0.000 and a regression coefficient value of 6.885, meaning that companies that received a going-concern audit opinion in the previous year will have a higher probability of getting a going-concern audit opinion (4) Company size, company growth and prior year's audit opinion simultaneously have a significant effect on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Keywords: Company Size, Company Growth, Prior Year’s Audit Opinion, Going Concern Audit Opinion]]>
<![CDATA[Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu ]]>
<![CDATA[Anis Khaerunnisa]]>;
<![CDATA[Robert Pius Pardede]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i3.1213
<![CDATA[Determination of the cost of production is very important considering the benefits of information on the cost of production are to determine the selling price of the product, monitoring the realization of production costs, calculating the periodic income and determining the cost of inventories of finished products and products in process that will be presented in the balance sheet cost elements into the cost of production, there are two approaches, namely Full Costing and variable costing. Full Costingis a method of determining the cost of production that takes into account all elements of production costs into the cost of production consisting of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. While variable costing is a method of determining the cost of production consisting of raw material costs, direct labor costs, and variable factory overhead costs. This study aims to determine the analysis of the cost of production method applied to the compehu Home Industry and to find out the comparison of the calculation of the cost of production in determining the price of tofu juak in the compehu Home Industry. Keywords: Full Costing, Variable Costing, and Cost of Production.]]>
<![CDATA[Akuntabilitas dan Transparansi Pengelolaan Alokasi Dana Desa ]]>
<![CDATA[Intan Nuraeni]]>;
<![CDATA[Tjokorda Gde Budi Kusuma]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i3.1214
<![CDATA[The purpose of this research is to find out how accountability and transparency in the management of village fund allocation (ADD) Case Study in Sukamahi Village, Megamendung Subdistrict, Bogor Regency in 2020. This study uses qualitative with a descriptive approach or more commonly called qualitative descriptive. The results showed that the accountability of ADD management in Sukamahi Village has been good, both technically and administratively, as well as the transparency of ADD management in Sukamahi Village also runs transparently this can be seen from the existence of easily accessible information and the existence of good communication between village devices and the community so that add management is considered transparent. Although the management of ADD in Sukamahi Village can be categorized well but in the management of ADD itself there are still obstacles that are rules governing ADD always change both in every year and in the same year that makes the village devices, especially those directly involved in the management of ADD must continue to learn and understand every new regulation and always change every activity that will be done in accordance with the regulations so that accountability and transparency management of ADD can be maintained. Keywords: Accountability, Transparency, Management of Village Fund.]]>
<![CDATA[Pengaruh Dividen, Struktur Aset, Profitabilitas dan Ukuran Perusahaan Terhadap Kebijakan Hutang ]]>
<![CDATA[Arief Fahmie]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v10i1.1264
<![CDATA[Dalam menjalankan aktivitas operasionalnya, perusahaan memerlukan berbagai sumber pendanaan. Sumber pendanaan dapat diperoleh dari modal internal (laba ditahan) dan modal eksternal (kreditur dan atau pemilik). Keputusan pembiayaan melalui kebijakan hutang perlu dipertimbangkan secara cermat dengan memperhitungkan beban bunga yang berdampak menekan profitabilitas dan meningkatkan rasio leverage perusahaan. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh dividen, struktur aset, profitabilitas, dan ukuran perusahaan terhadap kebijakan hutang. Sampel dalam penelitian ini adalah perusahaan manufaktur kategori food and beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai tahun 2020. Pengambilan sampel didasarkan pada metode purposive sampling. Jumlah sampel yang terpilih adalah sebanyak 14 perusahaan. Pengumpulan data dilakukan dengan cara mengambil dokumentasi laporan keuangan dari Indonesian Capital Market Directory (ICMD) dan mengunduh situs resmi Bursa Efek Indonesia di www.idx.co.id. Pengolahan data dilakukan dengan menggunakan uji statistik regresi linier berganda dengan alat SPSS. Hasil penelitian menunjukkan bahwa deviden berpengaruh positif namun tidak signifikan terhadap kebijakan hutang. Selanjutnya struktur aset memiliki pengaruh negatif namun signifikan terhadap kebijakan hutang dan profitabilitas berpengaruh positif dan signifikan terhadap kebijakan hutang. Sedangkan ukuran perusahaan memiliki pengaruh negatif dan tidak signifikan terhadap kebijakan hutang. Selanjutnya Variabel deviden, struktur aset, profitabilitas, dan dan ukuran perusahaan secara simultan berpengaruh positif dan signifikan terhadap kebijakan hutang.]]>
