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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 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.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB Ranti Dela Arrasi
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.v10i1.1206

Abstract

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.
Pengaruh Sistem Pengedalian Internal, Keadilan Organisasi, Kompetensi Aparatur, dan Moralitas Aparat Terhadap Pencegahan Fraud: Studi Empris Organisasi Perangkat Daerah Provinsi Riau Eka Pramudita Sinaga
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.v10i1.1208

Abstract

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
Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report: Studi Empiris Pada Sektor Perbankan Yang Terdaftar di BEI Periode 2017 - 2020 Hermawan, Toni; Sutarti, Sutarti; Munawar, Aang
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.v9i3.1209

Abstract

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
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba: Studi Empiris pada Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Didit Pradipto; Yolanda Pratami
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.v9i3.1210

Abstract

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.
Pengaruh Pelaksanaan Etika Profesi, Kecerdasan Emosional, dan Faktor Perilaku Individu Terhadap Audit Judgement Alfonsus Fernandes; Kusuma Dewi
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.v9i3.1211

Abstract

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.
Akuntabilitas dan Transparansi Pengelolaan Alokasi Dana Desa: Studi Kasus di Desa Sukamahi Kecamatan Megamendung Kabupaten Bogor pada Tahun 2020 Intan Nuraeni; Tjokorda Gde Budi Kusuma
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.v9i3.1214

Abstract

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.
Analisis Informasi Laporan Arus Kas Sebagai Alat Ukur Kinerja Keuangan Pada PT. Wijaya Karya Beton Tbk Rika Utari; Laylan Syafina
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.v10i2.1245

Abstract

Tujuan dari penelitian ini akan digunakan untuk menilai kinerja keuangan PT Wijaya Karya Beton Tbk. Metode penelitian deskriptif dengan pendekatan kuantitatif digunakan dalam penelitian ini. Laporan keuangan empat tahun termasuk dalam sampel survei (2018-2021). Hasil dari penelitian ini didasarkan pada analisis rasio arus kas yang digunakan untuk mengevaluasi kinerja keuangan PT Wijaya Karya Beton Tbk. Dan entitas ini memiliki nilai total pengaruh yang minimum, terlihat jelas dalam dari beberapa rasio. Setiap tahun, jumlah dana yang tersisa menyusut. Beberapa rasio memiliki nilai negatif, sedangkan yang lain tidak.

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