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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 Likuiditas, Leverage, Aktivitas dan Pertumbuhan Penjualan Terhadap Profitabilitas Vania Vania; Rosmiati Tarmizi
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1327

Abstract

This study aims to analyze and obtain empirical evidence about the effect of from liquidity, leverage, activity, sales growth to profitability, (study of in automotive companies listed on the Indonesia stock exchange in 2018-2020). Research has 4 independent/independent variables were tested, namely: current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), sales growth, as well as 1 dependent/tested variable tested, namely : return on assets (ROA). The research population, namely: all automotive companies, so that There are 14 companies registered at idx.co.id. Sampling method used namely: purposive sampling can obtain 13 sample companies. Data analysis technique: multiple linear regression using SPSSver.17 application. This research has the following results: the following, liquidity and activity have a significant positive effect, sales growth the positive effect is not significant, while for leverage the negative effect is not significant impact on profitability, in automotive companies listed on the Indonesian stock exchange period 2018-2020.
Analisis Peran Sistem Pengendalian Internal dan Good Corporate Governance dalam Upaya Pencegahan Fraud Septiana Nurul Ulum; Kartika Pradana Suryatimur
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1328

Abstract

ABSTRACT Fraud cases in financial statements are increasingly found in Indonesia along with the growing complexity of the business and increasing investment opportunities. The company seeks to present financial statements that can attract investors to invest. There are three main factors called the fraud triangle that motivate someone to commit fraud. Literature studies from previous research and other related sources such as books, articles, and news are the methods used in this study. The research conducted shows the results that a planned and structured internal control system can detect the occurrence of fraud. In addition, Good Corporate Governance implemented by instilling good values will form a healthy company and avoid fraud. This research is limited to the concepts of internal control systems, Good Corporate Governance, fraud, and articles on this topic. Keywords: internal control system, Good Corporate Governance, fraud ABSTRAK Kasus fraud dalam laporan keuangan semakin banyak ditemukan di Indonesia seiring dengan semakin kompleksnya bisnis dan meningkatnya peluang investasi. Perusahaan berupaya menyajikan laporan keuangan agar dapat menarik investor untuk berinvestasi. Ada tiga faktor utama yang disebut fraud triangle yang memotivasi seseorang untuk melakukan fraud. Studi pustaka dari penelitian sebelumnya dan sumber terkait lainnya seperti buku, artikel, dan berita adalah metode yang digunakan dalam penelitian ini. Penelitian yang dilakukan menunjukkan hasil bahwa sistem pengendalian internal yang terencana dan terstruktur dapat mendeteksi terjadinya fraud. Selain itu, tata kelola perusahaan yang baik yang diterapkan dengan menanamkan nilai-nilai yang baik akan membentuk perusahaan yang sehat dan menghindari penipuan. Penelitian ini terbatas pada konsep sistem pengendalian internal, tata kelola perusahaan yang baik, fraud, dan artikel tentang topik ini. Kata kunci: sistem pengendalian internal, tata kelola perusahaan yang baik, fraud
Pengaruh Sosialisasisi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Metro Agung Laksono; Syamsu Rizal
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1329

Abstract

Taxes are one of the important instruments in state revenues in the state budget as well as routine and non-routine expenditures of a country that will support national development. The addition of the number of taxpayers every year always increases, but the increase is not in accordance with compliance in paying taxes. This is an obstacle in achieving and maximizing tax revenue. The purpose of this study was to determine the effect of taxation socialization and tax sanctions on individual taxpayer compliance at the Pratama Metro Tax Service Office. The population in this study were individual taxpayers registered at the Pratama Metro Tax Office, amounting to 91,967 people and the sample used in this study was 100 respondents who were generated by calculations using the Slovin formula. Determination of the sample using non-probability sampling method with purposive sampling technique. The data collection method used field research with questionnaires measured by a Likert scale. Analysis of the data using multiple linear regression analysis and hypothesis testing. The results of this study indicate that taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance at the Pratama Metro Tax Service Office.
Analisis Faktor yang Mempengaruhi Tax Avoidance Perusahaan Perbankan Adinda Putri Puspitasari; Sartika Wulandari
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1330

Abstract

This study aims to examine the effect of the Audit Committee, Independent Commissioner, Company Size, Leverage, and Liquidity on Tax Avoidance in banking sector companies listed on the Indonesia Stock Exchange during the 2017-2020 period. The type of research used is quantitative research using secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling method and obtained 41 companies from a total of 164 observations. The data analysis technique in this study used panel data with the Eviews program as a tool. The results of this study indicate that the factors that influence Tax Avoidance are Independent Commissioners, Company Size, and Leverage. The results of this study indicate that the Independent Commissioner and Company Size have a significant positive effect on tax avoidance. Meanwhile, Leverage has a significant negative effect on Tax Avoidance. However, the variables of the Audit Committee and Liquidity have no effect on Tax Avoidance.
Optimalisasi Whistleblowing System Melalui Peran Whistleblower Dalam Pendeteksian Tindakan Fraud Titania Nur Wahyuningtiyas; Octavia Lhaksmi Pramudyastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1385

Abstract

Optimalisasi whistleblowing system terus dilakukan sebagai upaya pendekteksian pertama tindakan fraud, khususnya dalam peran whistleblower yang krusial dalam melakukan whistleblowing. Penelitian ini mengacu pada Theory of planned behavior dalam mendeksripsikan suatu Niat yang timbul pada whistleblower untuk melakukan Whistleblowing. Penelitian ini bersifat kualitatif dengan menggunakan pendekatan literatur review. Data yang digunakan dalam penelitian ini ialah data sekunder. Hasil penelitian menunjukan suatu simpulan yang mana penerapan Theory of planned behavior dapat dijadikan sebagai acuan dasar organisasi untuk dapat mengotimalisasikan whistleblowing system melalui whistleblower dengan memperhatikan tiga faktor yang mempengaruhi suatu niat, diantaranya ialah Sikap, Norma Subyektif, dan Kontrol Perilaku.
Analisis Informasi Keuangan Dalam Mengevaluasi Kinerja Pemerintah Kabupaten Dairi Rimky Mandala Putra Simanjuntak; Sahala Purba; Erissa Antheresya Butar Butar
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1404

Abstract

Riset ini bertujuan untuk menganalis performa finansial Penyelenggara wilayah dilihat dari: (1) Skala Otonomi Finansial Wilayah, (2) Skala Ketidakmandirian Finansial Wilayah, (3) Skala Ukuran Desentralisasi Fiskus, (4) Skala Keefektifan PAD, (5) Skala Keefisienan PAD, (6) Skala Keefektifan Fiskus wilayah, (7) Skala Keefisienan Fiskus wilayah dan (8) Skala Ukuran Sumbangan BUMD. Riset ini merupakan riset deskriptif kuantitatif dengan Subjek Riset informasi Finansial penyelenggara wilayah Kabupaten Dairi Tahun 2013-2020, dan objek riset Informasi Realisasi Anggaran, Neraca, dan Informasi Rincian Pemasukan PAD Kabupaten. Teknik pengumpulan data yang dipakai adalah metode dokumentasi. Teknik analisis data yang dipakai adalah analisis skala finansial. Hasil riset menunjukan Performa Finansial Penyelenggara wilayah Kabupaten Dairi tahun 2013-2020: (1) Skala Otonomi Finansial masih sangat rendah sekali dengan nilai rata-rata sebesar 9,40%, (2) Skala Ketidakmandirian Finansial Wilayah sangat tinggi dengan nilai rata-rata sebesar 80,54%, (3) Skala Ukuran Desentralisasi Fiskus dengan rata-rata sebesar 6,89% sehingga dapat dinyatakan rendah sekali. (4) Skala Keefektifan PAD pada tahun 2013-2020 mengungkapkan nilai rata-rata sebesar 97,44% dan masuk dalam ukuran cukup. (5) Skala Keefisienan PAD didapat sangat efisien dengan nilai rata-rata sebesar 0,92%. (6) Skala Keefektifan Fiskus sebesar 96,28% dan masuk dalam ukuran cukup efektif. (7) Skala Keefisienan Fiskus wilayah dengan nilai rata-rata sebesar 6,54% dapat nyatakn efisien (8) Ukuran Sumbangan BUMD dengan nilai rata-rata sebesar 13,23% bisa disebutkan bahwa sumbangan BUMD terhadap Penghasilan asli wilayah sangat rendah.
Efektivitas Peran Audit Internal Dalam Pencegahan Fraud Luqman Nul Hakim; Kartika Pradana Suryatimur
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1412

Abstract

Fraud is still a problem in various sectors in Indonesia, both private and non-private companies, even though it is within the scope of government. The existence of an internal control system is not enough to help the company to fortify the organization from fraud. The purpose of this study is to determine the stages of implementing an effective internal audit for fraud prevention as well as matters that need to be considered by internal audit to improve the efficiency and effectiveness of internal audit for fraud prevention. The research method used is qualitative with a literature review approach because this approach can provide an overview for researchers related to the development of topics regarding the role of internal audit and prevention of fraud. Sources of data used in this study is secondary data. The results of this study are the stages that must be carried out by internal audit so that fraud prevention is the planning stage, testing stage and monitoring of follow-up audits. In order to improve the efficiency and effectiveness of the role of internal audit, the organization can make the internal audit department independent, have full support from top management, and have competent, professional resources with high integrity and loyalty.
Love of Money, Financial Literacy, Locus of Control dan Gender Terhadap Pengelolaan Keuangan Pribadi Pelaku UMKM Khori Atul Aini; Ruci Arizanda Rahayu
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1417

Abstract

This study was conducted to determine the effect of love of money, financial literacy, locus of control and gender on the personal financial management of SME actors. It belongs to quantitative research and the research sample is 35 SMEs in Wage village and its surroundings. The sampling technique applied is a saturated sample by making all members of the population as a sample, then distributing questionnaires through google form so that it gets 35 respondents. The purpose of sampling is saturated because the population used is relatively small. By using SPSS version 26, the data analysis techniques used include validity, reliability and multiple regression analysis. The results of this study state that there is no influence on the love of money variable on the personal financial management of SME actors. The financial literacy variable has a positive effect on the personal financial management of SME actors, which means that the better the literacy level of SME actors, the better in financial management behavior. The locus of control variable has a negative influence on the personal financial management of SME actors, which means that the higher the locus of control, the lower the financial management behavior. The gender variable has a positive influence on the personal financial management of SME actors, which means that the high understanding of gender roles can make the SME financial management better.
Pengaruh Red Flags, Independensi, Dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud Fikri Amrullah Achmad; Septemberizal Galib
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1420

Abstract

This purpose of this study to analyze: (1) The Effect of Red Flags on Auditor's Ability to Detect Fraud, (2) The Effect of Independence on Auditor's Ability to Detect Fraud, (3) The Effect of Professional Skepticism on Auditor's Ability to Detect Fraud, (4) The Effect of Red Flags, Independence, and Professional Skepticism on Auditor's Ability to Detect Fraud. This research is included in the type of quantitative research. The data method used is primary data with a survey method. The technique used is by distributing questionnaire to 79 respondents or external auditor who work at the Public Accounting Firm in the South Jakarta area. The sampling technique used is non- probability sampling and by using a convenience technique. This test uses the SmartPLS 3 technique as a data analysis tool The results of this study indicate that (1) Red Flags have a positive and significant effect on Auditor's Ability to Detect Fraud, (2) Independence have a positive and significant effect on Auditor's Ability to Detect Fraud, (3) Professional Skepticism have a positive and significant effect on Auditor's Ability to Detect Fraud, (4) Red Flags, Independence, and Professional Skepticism have a positive and significant effect on Auditor's Ability to Detect Fraud.
Pengaruh Kesadaran Pajak, Pemahaman Pajak, Pendapatan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Orang Pribadi di Kabupaten Magelang Nina Purwaningsih; Chaidir Iswanaji; Riswa Wira Bharata
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1425

Abstract

The purpose of this study is to determine the effect of Tax Awareness, Tax Understanding, Income, and Tax Sanctions on the Compliance of Individual Land and Building Taxpayers in the Magelang Regency. The research method used is quantitative. The data in this study used primary data obtained from the distribution of questionnaires using a Likert measurement scale. The sampling technique used was purposive sampling with the criteria of the object of research being the people in Magelang Regency as land and building taxpayers. The results of this study indicate that tax awareness has a positive and significant effect on land and building taxpayer compliance, tax understanding has no significant effect on land and building taxpayer compliance, income has a positive and significant effect on land and building taxpayer compliance, and tax sanctions have an effect on significant negative impact on compliance with land and building tax payers. Simultaneously, the variables of tax awareness, tax understanding, income, and tax sanctions have a significant effect on the compliance of individual land and building taxpayers in Magelang Regency. Keywords: Tax Awareness, Tax Understanding, Total Income, Tax Sanctions, and Compliance of Individual Land and Building Taxpayers

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