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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 Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak di Kota Semarang Eko Andi Riyanto; Tri Widyastuti Ningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.933

Abstract

This study aims to analyze the factors that influence the level of compliance of individual taxpayers in the city of Semarang. The independent variables used to test the level of individual taxpayer compliance are taxpayer awareness, knowledge and understanding of taxation. Respondents in this study were individual taxpayers registered based on the SPT and domiciled in the city of Semarang. The sampling technique in this study used the proportional cluster random sampling method, where the data source was primary data obtained from the distribution of questionnaires as research instruments. Data analysis used multiple linear regression with the help of SPPS version 23 for windows. The results of the study indicate that: 1) Taxpayer awareness has a positive and significant impact on the level of individual taxpayer compliance; 2) Knowledge and understanding of taxation has a positive and significant impact on the level of compliance of individual taxpayers; 3) Taken together, taxpayer awareness, knowledge and understanding of taxation have a positive and significant impact on the level of individual taxpayer compliance.
Tinjauan Teoritis Likuiditas Dan Profitabilitas Terhadap Nilai Perusahaan Annisa Fadillah; Shita Tiara; Sri Elviani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.941

Abstract

The value of the company is the selling value of the company or the value of growth for shareholders, the value of the company is reflected in its share price. The main goal of the company is to maximize the value of the company. Increasing the value of the company can also increase investment opportunities by investors so that companies can get additional sources of funds. The purpose of this study is to examine the effect of profitability, liquidity on firm value on the Indonesian stock exchange. The results of this study indicate that (1) liquidity does not affect firm value and (2) profitability affects firm value. Simultaneously, liquidity and profitability affect the value of banking companies listed on the IDX. Keywords : Liquidity, Profitability, Firm Value, IDX
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan sub sektor kimia Imam Hidayat; Khusnul Khotimah
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.v10i1.1175

Abstract

This study was conducted with the aim of testing the effect of profitability and firm size on firm value. The population in this study used purposive sampling and used chemical sub-sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period, based on the selection criteria, a sample of 13 companies were obtained which were used in this study. Statistical method used to test the hypothesis of multiple regression analysis. The results of this study indicate that profitability has no significant effect on firm value and firm size has a significant effect on firm value.
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: A Study in One Region in Indonesia 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: Studi Kasus Di PT. Gramedia Asri Media Pekanbaru 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.

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