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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 Rasio Profitabilitas dan Solvabilitas Untuk Menilai Kinerja Keuangan Gugun Gumelar; Dessy Evianti
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.v10i3.1489

Abstract

Financial Performance is the result or achievement that has been achieved by the company's management in carrying out its function in managing company assets effectively for a certain period. This financial performance is needed by the company to know and evaluate the extent of the company's success rate based on the financial activities that have been carried out. Stock returns can be used as a performance measure, because stock returns can interpret the company's management ability in carrying out its business to get results from good financial performance. Therefore, it is necessary to measure Profitability ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio). This study aims to determine the effect of Profitability Ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency Ratios (Debt to Asset Ratio, Debt to Equity Ratio) on the financial performance of a company. The sample used is the financial statements of the Indonesia Stock Exchange with the Pharmaceutical sub-sector with 05 samples that meet the criteria for research. The research method uses multiple linear regression analysis with simultaneous T test and F test hypothesis testing. The results based on the Partial T Test (1) Return on Assets (ROA) has a negative effect on financial performance, (2) Return on Equity (ROE) has a positive effect on financial performance, (3) Net Profit Margin (NPM) has a negative effect on financial performance. (4) Debt to Asset Ratio has a negative effect on Financial Performance, (5) Debt to Equity Ratio has a positive effect on Financial Performance and for the simultaneous F test, the results show that simultaneously Return on Assets, Return on Equity, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio affect Financial Performance. Keywords: Profitability Ratio, Return on Assets, Return on Equity, Net Profit Margin, Solvency Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Financial Performance, Stock Return.
The The Influence of Firm Size, Leverage, and Profitability on Earnings Management Sherly Joe; Suriani Ginting
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.v10i3.1505

Abstract

This study aims to determine and analyze the effect of Firm Size, Leverage, and Profitability on Earnings Management in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The population in this study amounted to 208 companies. The sampling method used in this study was purposive sampling method and obtained a sample of 63 companies that became the object of the study with a total of 252 observations. . The research data was obtained from the financial statements of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017-2020. The analytical method used is Multiple Linear Regression Analysis. The results showed that simultaneously the variables of Firm Size, Leverage, Profitability had a significant effect on Earnings Management. Partially Company Size has a significant effect on Earnings Management but Leverage and Profitability have no significant effect on Earnings Management in Manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period
Analisis Penerapan Risiko dalam Penyusunan Portofolio Optimal Nisrina Putri Arifin; Ali Mutasowifin
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.v10i3.1509

Abstract

Investment is one of the determining variables and has a positive effect on economic growth (GDP). Investing in stocks with large market capitalization will increase JKSE growth. IDX80 is an index consisting of 80 stocks that have high liquidity, large market capitalization, and good company fundamentals. This study aims to find a combination of stocks that meet the criteria in forming an optimal portfolio based on the Markowitz model and the Single Index Model also to find the best portfolio performance using Value at Risk. This study uses reports of monthly stock price, JKSE, and interest rates BI7DRR period February 2019–February 2022. The results show there are 17 stocks combination form the optimal portfolio of the Single Index Model with an expected return of 0.01882 and a variance value of 0.002582 per month. While the optimal portfolio formed by the Markowitz model produces six stocks combination, the expected return and variance are 0.002243 and 0.003866 per month, respectively. Based on comparison using Value at Risk, the optimal portfolio by the Single Index Model is better than the Markowitz model because it has the highest expected return, the best risk, the lowest possible loss, and the best portfolio performance.
Pengaruh Akuntabilitas dan Transparansi Pengelolaan Zakat Terhadap Minat Muzaki Membayar Zakat Pada Era Pandemi Covid-19 Nur Halijah
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.v10i3.1513

Abstract

This study aims to determine whether or not there is an influence of accounability and transparency of zakat management on the interest of muzaki to pay zakat in the area of the covid-19 pandemic at the National Amil Zakat Agencyof Asahan Regency. The independent variables used in this study are accountability and transparency. While the dependent variable is the interest of muzaki. The source of data in this study is primary data with the data collections method using a questionnaire distributed in the scope of BAZNAS, Asahan Regency. The number of samples whose data was succesfully processed was 91 people. The sampling technique used is non-probability sampling with convinience sampling method. The results of hypotesis testing for the accountability variable in the study are indicated by the value of the tcount (3,540) > ttable (1,987) and for the transparency variable it is indicated by the value of tcount (5,144) > ttable (1,987). While the results of the F test for the accountability and transparency variables are simultaneously shown by the value of fcount (85,251) > ftable (3,099). So, the results of the t-test and F-test show that accountability and transparency have a partial and simultaneous effect on the interest of muzaki to pay zakat during the covid-19 pandemic era at the National Amil Zakat Agency Of Asahan Regency.
Pengaruh Ukuran Perusahaan, Audit Tenure, Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Mayang Sulistiawati; Firdaus Amyar
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.v10i3.1602

Abstract

This study aims to determine the influence of company size, audit tenure, and profitability on audit delay at banking companies which is listed in the Indonesia stock exchange beetween 2017-2019. In this study, researchers used purposive sampling techniques that produced 36 banking companies or 108 data to be sampled. The research method used is quantitative method with multiple linear regression analysis. The data is collected with documentation. The results of this study showed that simultaneously or together the size of the company, audit tenure, and profitability influenced the audit delay with a significance value smaller than 0.05 (0.000 < 0.05) and F calculated > F table (13,253 > 2.69). Partially the size of the company negatively affects audit delays with a value of 0.000 less than 0.05 (0.000 < 0.05) and t count > t table (-4,605 > 1.9830). While variable audit tenure has no effect on audit delay with significance value greater than 0.05 (0.336 > 0.05) and t calculate < t table (0.907 < 1.9830) and profitability had no effect on audit delays with significance greater than 0.05 (0.280 > 0.05) and t count < t tables (-1,085 < 1.9830). Keywords: Company Size, Audit Tenure, Profitability, Audit Delay.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020 Hani Prisela Oktaviani; Nurul Asfiya; Moermahadi Soerja Djanegara
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.v10i3.1603

Abstract

The case of the Covid-19 pandemic for two years has had an impact, one of which is the economy of both the country, society and companies. Many companies have decreased revenue so that it directly affects profit, even some companies go bankrupt. So that this pandemic condition can trigger the emergence of earning management actions carried out by the company so that the financial statements presented look good. The number of cases that occur in companies due to earning management practices, makes company actors do various ways to minimize the payment of corporate taxes. The case of earning management is done by reporting profits or profits that are not too large, so that it has an impact on the lack of tax payments. This research aims to: 1) To find out the effect of Tax Planning on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 2) To find out the effect of Deferred Tax Expense on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 3) To find out the effect of Managerial Ownership on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 4) To find out Tax Planning, Deferred Tax Expense, and Managerial Ownership simultaneously on Earning Management Management in primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period. This research method uses multiple linear regression analysis with quantitative methods. The population in this study was 87 primary consumer companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples used is 36 samples with sample withdrawal using purposive sampling. The data source in this study used secondary data obtained from each company's annual report and then the data was processed using SPSS version 26. Partial test results (Test t) show that the Tax Planning variable has no effect on Earning Management, the Deferred Tax Expense variable has an effect on Earning Management, and the Managerial Ownership variable has an effect on Earning Management. Simultaneous test results (Test F) show that all independent variables namely Tax Planning, Deferred Tax Expense, and Managerial Ownership collectively affect Earning Management. Keywords: Tax Planning, Deferred Tax Expense, Managerial Ownership, Earning Management
Penerapan Prinsip-Prinsip Good Governance Dalam Meningkatkan Kualitas Pelayanan Publik Pada Kantor Badan Pendapatan Daerah Kota Bogor Guntur Lionandiva; Triandi Triandi
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.v10i3.1604

Abstract

This research was conducted because of the lack of application of the principles of good governance carried out by public service providers. This study aims to determine whether the application of the principles of transparency, accountability, and participation as an element of good governance has an effect on improving the quality of public services at the Bogor City Regional Revenue Agency. Determination of the sample in this study is by distributing questionnaires where the questionnaire must be filled out by 100 respondents and after that the data obtained will be processed by SPSS 25 and the analysis technique used is multiple linear regression. The results of the study based on the measurement of research instruments show that the application of the principles of good governance has been carried out very well by BAPENDA Bogor. The results of the study based on the significant value and the comparison of t arithmetic with t table show that the principle of transparency has a significant effect on the quality of public services where the more transparent a government will increase public trust and the quality of public services. Accountability has no significant effect on the quality of public services due to limited public perception in understanding the principle of accountability. The principle of participation has no significant effect on the quality of public services due to whether or not the community is active in providing criticism and suggestions to the government, the policies taken by the government seem to pay less attention to people's aspirations. From the results of the significant test and the calculated F compared to the F table, it shows that the principles of transparency, accountability, and participation as elements of good governance have a simultaneous effect on the quality of public services, which if these three principles are carried out properly it will better guarantee a public service performance. so that the better the application of the principles of transparency, accountability, and participation, the better the performance of a public service so that the quality of public services will also improve. Keywords: transparency, accountability, participation, good governance, quality of public services
Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas Evi Juita Wailan' An
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1485

Abstract

This research aimed to determine and analyze the influence of Information Technology, credit quantity and Accounting Comprehension in Producing a quality financial statement for Ministry of Micro, Small and Medium Enterprises in Medan City. The sampling method used in this research is simple random sampling. The total of the population in this research are 100 Ministry of Micro, Small and Medium Enterprises in Medan City. Research type used in this research is quantitative by testing the two-stage approach. The results of the analysis show that the Information Technology,and credit quantity has positive effect on quality financial statement. Accounting Comprehension not effect on quality financial statement.
Pengaruh Komitmen Organisasi Pemerintah Desa, Sistem Pengendalian Internal, dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Se-Kabupaten Jepara) Agustiyana Lailatus Sholikhah; Hadi Sasana; Nuwun Priyono
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1486

Abstract

This study aims to analyze the effect of village government organizational commitment, internal control system, and the use of information technology on village financial management accountability (empirical study in villages throughout Jepara Regency). The research method used is a quantitative research method with primary data obtained from questionnaires measured using a Likert scale. The population in this study were villages in the local government area of ​​Jepara Regency, totaling 184 villages from 16 sub-districts. The sampling method in this study was using probability sampling in the form of simple random sampling. Determination of the number of samples in this study was carried out using a statistical method in the form of the Slovin formula. The results of this study state that partially the organizational commitment of the village government does not affect the accountability of village financial management, partially the internal control system has a positive effect on the accountability of village financial management, partially the use of information technology has an effect on positive to the accountability of village financial management, and simultaneously the commitment of village government organizations to the internal control system, and the use of information technology have a positive effect on village financial management accountability.
Pengaruh Earning Per Share (EPS) Terhadap Harga Saham PT BNI Tbk Caroline Wibawa Tantianty; Lia Uzliawati
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1546

Abstract

Investment in the capital market is influenced by changes in the company's stock price, these changes are influenced by various factors, one of which is earnings per share (EPS). EPS is used as a ratio to assess the company's ability to pay dividends and a benchmark in assessing the company's performance. The higher the company's EPS level, the greater the profit generated by the company. This study aims to determine the effect of earnings per share on the stock price of PT BNI Tbk. This type of research is a quantitative research with a descriptive method, with a causal research design type. The data in this study used secondary data with data analysis methods consisting of descriptive statistical tests, classical assumption tests, simple regression analysis, coefficient of determination tests, and t tests. The test uses SPSS Ver 25 software. The results of the study explain that EPS has a significant positive effect on the stock price of PT BNI Tbk for the period 2012-2021 with a t-count value of 3.245 > 2.024 t-table value, significant level 0.002 <0.05.

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