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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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Penggunaan Analisis Trend Sebagai Dasar Dalam Penilaian Kinerja Keuangan PT Jaya Real Property Tbk Vina Arnika Amalia Putri; Hari Sulistiyo
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.v10i2.1274

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan PT Jaya Real Property Tbk berdasarkan neraca dan laporan laba rugi perusahaan dengan menggunakan analisis trend. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif dengan pendekatan kuantitatif, dimana penulis mengumpulkan data-data berupa neraca dan laporan laba rugi. Studi pustaka dan studi dokumen merupakan teknik yang digunakan dalam pengumpulan data. Temuan penelitian ini didasarkan pada analisis laporan keuangan PT Jaya Real Property yaitu pada neraca dan laporan laba rugi periode 2018 hingga 2020, yang mana perusahaan mengalami ketidakstabilan. Namun, ketidakstabilan ini masih dalam kondisi yang wajar karena PT Jaya Real Property masih mampu untuk melaksanakan kegiatan operasional perusahaannya. Hal ini dikarenakan dapat teratasi oleh adanya pertumbuhan yang besar dalam akun-akun yang terdapat pada neraca perusahaan. Hasilnya, dapat disimpulkan bahwa kinerja keuangan PT Jaya Real Property sebetulnya sudah cukup baik, namun perlu kajian lebih lanjut lagi dari sisi pengelolaan keuangan dan operasional perusahaannya, terutama dalam hal peningkatan penjualan. Kata Kunci : analisis trend, kinerja perusahaan, laporan keuangan
Corporate Governance dan Kualitas Auditor Melalui Fraud Destin Alfianika Maharani; Ghonimah Zumroatun Ainiyah; Arif Nurhandika
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.v10i2.1285

Abstract

This study aims to examine the effect of Corporate Governance and Auditor Quality through Fraud. The object of this study is corporate governance, audit quality and fraud using research subjects in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sample selection method in this study uses purposive sampling and SPSS is used to process data on this research. The results of this study are 1) Board of Commissioners meeting frequency has a negative effect on audit quality, 2) Board of Commissioners meeting frequency has a positive effect on fraud, 3) Independent board of directors proportion has a negative effect on audit quality, 4) Independent board of directors proportion has no effect on fraud, 5) Fraud has no effect on audit quality. Keywords: corporate governance, fraud, audit quality
Dampak Struktur Dewan Direksi pada Indeks Laporan Keberlanjutan Evelyn Chai; Meiliana Suparman
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.v10i2.1290

Abstract

Laporan keberlanjutan merupakan media yang digunakan untuk melaporkan kinerja lingkungan, sosial, ekonomi dan tata kelola perusahaan kepada seluruh pemangku kepentingan secara bertanggung jawab. Tujuan dari penelitian ini untuk mengetahui pengaruh struktur dewan direksi terhadap indeks laporan keberlanjutan. Ukuran, independensi, keragaman gender, keahlian dan remunerasi dewan direksi serta dewan direksi asing yang digunakan dalam mewakili struktur dewan direksi. Penelitian ini menggunakan variabel kontrol yaitu ukuran perusahaan. Objek pengumpulan data diambil dari perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2016 – 2020 yang mengungkapkan laporan keberlanjutan. Data observasi yang sesuai dengan kriteria sebanyak 290 data. Data obeservasi yang digunakan dalam pengujian hipotesis sebanyak 273 yang telah di outlier sebanyak 17 data dan diuji menggunakan regresi panel. Hasil penelitian ini menunjukkan bahwa tingkat pengungkapan dalam laporan keberlanjutan perusahaan publik di BEI masih rendah. Variabel ukuran dewan direksi mempunyai pengaruh signifikan negatif terhadap indeks laporan keberlanjutan. Remunerasi dewan direksi dan variabel kontrol sektor perusahaan memiliki hubungan pengaruh positif terhadap indeks laporan keberlanjutan. Variabel bebas dan variabel kontrol lainnya yaitu independensi, keragaman gender dan keahlian dewan direksi, serta dewan direksi asing tidak berbengaruh signifikan terhadap indeks laporan keberlanjutan.
Dampak Pendapatan Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Carlos Arnold Atmoko; Khairudin Khairudin
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.v10i2.1295

Abstract

The monetary implementation of local governments can be seen from the financial performance of their government which is a reflection of the level of achievement of performance results which include planned expenditures and regional revenues as measured by indicators that have been directed through a policy or law regulation within a period of financial planning, which can be used as a reference for the government to regulate its regional finances. This study aims to examine the impact of regional income and capital expenditure on financial performance, especially for local governments in Lampung Province in 2017-2019. Information or data that is sampled in this study utilizes secondary data ranging from financial statistics reports to local governments in the Lampung region. The research methods used are: (1) Descriptive Statistics, (2) Classical Assumption Test, (3) Panel data regression model, (4) Model feasibility test (F), (5) Hypothesis Test (T), (6) Coefficient Determination (R2). The results of this study conclude that local revenue has a positive and significant influence on the financial performance of local governments, while capital expenditures have no impact or effect on the financial performance of local governments. This implies that if the original regional income obtained is high, the presentation of the regional government's financial performance will also increase.
PSAK 61: Akuntansi Hibah Pemerintah Dan Pengungkapan Bantuan Pemerintah Muhammad Bara Viqih Cakrawala; Ira Hanna Sembiring; Mulya Annisa Putri; Petra Dwiranata Sitanggang; Alhafizh Afkar Akmal
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.v10i2.1299

Abstract

Dalam proses pembentukan laporan keuangan pada akuntansi keuangan, ada standar yang harus ditaati. Standar tersebut diperuntukkan untuk menyajikan laporan keuangan perusahaan dan untuk memberikan kemudahan dalam pemahaman atas laporan keuangan dengan beberapa standar yang serupa. PSAK 61 mengenai Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah telah disahkan oleh Dewan Standar Akuntansi Keuangan pada 18 November 2010 dan telah dilakukan pnggesahan penyesuaian atas PSAK 61 pada 27 Agustus 2014. Tujuan dari penelitian ini adalah untuk menganalisis isi dari PSAK 61 yang mengatur tentang Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah. Di sisi lain, tujuan dari penelitian ini adalah untuk memberikan ilmu pengetahuan bagi para pembaca dan dapat digunakan sebagai sumber literatur pada penelitian berikutnya. Dalam penelitian ini menggunakan literature review (kajian pustaka). Penelitian ini menggunakan metode deskriptif kualitatif berupa studi kepustakaan (library research), kumpulan karya tulis ilmiah atau informasi yang berkaitan dengan tinjauan pustaka. Hasil penelitian ini menunjukkan PSAK ini adalah bertujuan unutk pengalihan sumber daya dalam bantuan pemerintah dengan tepat ,dan mengungkapkan bentuk lain dari bantuan pemerintah guna memberikan indikasi sejauh mana entitas telah memperoleh manfaat atas bantuan tersebut selama periode pelaporan dan untuk memberikan perbandingan laporang keuangan entitas yang memperoleh bantuan dengan laporan keuangan periode sebelumnya dan dengan laporan keuangan entitas lain. Keywords: PSAK 61, Akuntansi Hibah, Pengungkapan Bantuan
Pengaruh Financial Distress, Profitabilitas dan Company Growth Terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Sudradjat Sudradjat
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.v10i2.1318

Abstract

This study aims to determine the effect of financial distress, profitability, and company growth on accounting conservatism. The researcher uses secondary data, namely the financial statements of manufacturing companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2018-2020 period. In this study, there are 27 samples used in processing research data which were selected using the purposive sampling method. The data analysis method used in this study is the multiple linear regression analysis methods. The findings showed that (1) financial distress and company growth had a significant negative effect on accounting conservatism. (2) The profitability had a significant positive effect on accounting conservatism. (3) Simultaneously financial distress, profitability, and company growth had an effect on accounting conservatism.
Determinasi Harga Saham Pada PT. Matahari Putra Prima, TBK. Afdhatul Wahdaniyah; Puji Muniarty
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.v10i2.1320

Abstract

The research objective is to analyze the effect of Return On Equity and Debt to Equity Ratio partially on stock prices at PT. Matahari Putra Prima Tbk, which is engaged in the retail sub-sector which has been listed since 1992. This type of associative research with a quantitative approach with research instruments in the form of a table list for (10) years from 2011 - 2020 in the form of financial statements consisting of balance sheets and profits make a loss. Methods of data collection with documentation and literature study, as well as the sampling used purposive sampling. Data analysis used classical assumption test, multiple linear regression, multiple coefficients, t test and f test. The sample used in this study was 10 with the period 2011-2020. The results showed that Return On Equity had a partially significant effect on stock prices and the Debt To Equity Ratio had no partially significant effect on stock prices. Then Return On Equity and Debt To Equity Ratio have a significant effect simultaneously on stock prices.
Analisis Kinerja Keuangan Dan Pengaruhnya Terhadap Kemampuan Penyaluran Kredit Pada Bank Danamon, Tbk Nur Fetiningsih Syaframis; Puji Muniarty
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.v10i2.1321

Abstract

This study aims to determine and analyze financial performance and its influence on the ability to disburse credit at Bank Danamon, Tbk. The research method used is quantitative associative research. The sample of this research consists of balance sheet and profit and loss statements for 15 years from the period 2006 - 2020 with the sampling technique used is purposive sampling. The analytical tools used are classical assumptions, multiple linear regression, Coefficient of Determination, Partial Test, and Simultaneous Test which aims to analyze the relationship between the CAR, NPL, and LDR variables on the ability to provide credit using SPSS v software. 23. The results of this study indicate that CAR and NPL have a significant effect on Credit Disbursement Capability, for LDR it has no and no significant effect on Credit Distribution Capability.
Pengaruh Pembiayaan Mudharabah, Murabahah, Dan Ijarah Terhadap Laba Bersih: Studi kasus pada Bank BRI Syariah periode 2016-2020 Nurma Indah Sari; Airin Nuraini
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.v10i2.1322

Abstract

Islamic banks are financial institutions that are regulated according to sharia principles in providing credit or financing and other financial services, which have the function to expedite economic processes through business activities such as profit sharing (Mudharabah), buying and selling (Murabahah) and leasing (Ijarah) based on sharia values. This study aims to examine the effect of Mudharabah, Murabahah, and Ijarah Financing on Net Profit at BRI Syariah Bank for the 2016-2020 period. The population and sample in this study were the BRI Syariah Bank Monthly Financial Reports, January 2016 - December 2020, which amounted to 60 data. Samples were selected using the saturated sampling method. The analytical method used in this study is multiple linear regression with time series data processed using SPSS IBM.23 and Microsoft Excel 2010. The results of this study indicate that the independent variables Mudharabah, Murabahah, and Ijarah financing have a simultaneous effect on the dependent variable Net Profit. Mudharabah financing has no partial effect on Net Profit. Murabahah financing partially positive effect on Net Profit. Ijarah financing has a partial negative effect on Net Profit. Keywords: Mudharabah, Murabahah, Ijarah, and Net Profit
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Sektor Industri Barang Konsumsi Yang Tercatat Di BEI Alcander, Jessen; Nuraini, Airin
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.v10i3.1323

Abstract

Covid-19 has had a huge impact on the whole world, not only in terms of health and humanity, but also on social and economic aspects. The company's performance is also affected by this pandemic. The formulation of the problem in this study is how to compare the financial performance conditions of companies in the consumer goods industry sector before and during the Covid 19 pandemic through the measurement variables of activity ratios, solvency ratios, liquidity ratios and profitability ratios and are there significant differences between financial performance before and during the pandemic. from this study to find out the comparison of the financial performance of companies in the consumer goods industry sector before and during the covid 19 pandemic. The type of this thesis research is quantitative research. The object of the research is the company. The data used in this thesis is secondary data obtained from the Indonesia Stock Exchange. The ratios used to measure financial performance are Profitability Ratios (Return On Assets, Return On Equity and Net Profit Margin), Liquidity Ratios (Current Ratio, Quick Ratio and Cash Ratio), Activity Ratios (Total Asset Turnover, Inventory Turnover and Fixed Asset Turnover ) and Solvency Ratio (Debt To Equity Ratio, Debt To Asset Ratio and Tangible Assets Debt Coverage). Data Analysis In this study, the descriptive statistical test, normality test, and hypothesis testing were carried out using the paired sample t-test and the Wilcoxon Signed Rank Test. The results of the study show that the financial performance conditions of 58 companies in the consumer goods industry sector prove that there are significant differences in the profitability ratios, there are no significant differences in the liquidity ratios, there are no significant differences in the solvency ratios, and there are significant differences in the activity ratios. between before the pandemic in 2019 and during the pandemic in 2020. Keywords : financial performance, ratios, pandemic Covid-19

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