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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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Faktor-Faktor Yang Mempengaruhi Perataan Laba Pada Perusahaan Manufaktur Dwiputri, Nafisa Azzahra; Murni, Yetty; Fujianti, Lailah
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.v10i3.1430

Abstract

This study aims to determine the effect of Profitability, Firm Size, Audit Quality and Financial Leverage on Income Smoothing. This research method using quantitative descriptive method. The data used is secondary data with population using Consumer Goods Industry Sector Manufacturing Companies listed on Indonesia Stock Exchange for the period 2016-2020. The Sample was determined using purposive sampling and obtained 13 company samples. The analytical technique used in this research is logistic regression analysis and processed using SPSS ver25. The results showed that financial leverage has a significant negative effect on the actions of income smoothing, while profitability, firm size and audit quality has no effect on income smoothing with an R square value of 17,8%.
Analisis Tingkat Kesehatan Bank dengan Metode RGEC: Studi pada PT. Bank Negara Indonesia, Tbk., dan PT . Bank Rakyat Indonesia Syariah, Tbk. Tahun 2019-2020 Rohimah, Siti; Mahardhika, Arya Samudra
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.v10i3.1434

Abstract

This study aimed to determine the level of bank soundness with the RGEC method at PT. Bank Negara Indonesia (Persero), Tbk., and PT. Bank Syariah Indonesia, Tbk. The type of research used in this research is descriptive quantitative research. The type of data used is secondary data sourced from the analysis of the financial statements of PT. PT. Bank Negara Indonesia (Persero), Tbk., and PT. Bank Syariah Indonesia, Tbk. Based on the results of research on the health level of PT. Bank Negara Indonesia (Persero), Tbk., during the 2019-2020 period BNI bank was said to be healthy, and PT. Bank Rakyat Indonesia Syariah, Tbk shows that during the 2019 period, BSI banks were said to be less healthy because the NPL and LDR ratios were below the standard, namely 7% and 20%, respectively. In the period of 2020 PT. Bank Syariah Indonesia, Tbk has increased, namely the BRIS bank is said to be healthy.
Analisis Kinerja Dan Posisi Keuangan Pt Garuda Indonesia Tbk Berdasarkan Indikator Rasio Keuangan, Tingkat Kesehatan Dan Prediksi Keuangan Triandi Triandi; Ivana Christine
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.v10i2.1440

Abstract

The purpose of this study was to determine the level of health in the Financial Aspects of the state-owned company PT Garuda Indonesia (Persero) Tbk for the period 2017, 2018 and 2019 using financial ratios based on the Decree of the Minister of SOEs No. KEP-100/KBU/2002 dated June 4, 2002 concerning Assessment of the Health Level of State-Owned Enterprises and analysis of potential bankruptcy using the Altman Z-Score model. The method used in this study is a comparative descriptive quantitative method using a secondary data analysis approach sourced from the consolidated financial statements of PT Garuda Indonesia Tbk. The results showed that the Company's Health Level was measured by the criteria according to the Decree of the Minister of SOEs No. KEP-100/KBU/2002, 2017, 2018 and 2019 respectively, can be classified as Unhealthy in the "BBB" category, because the score is in the range 50 < TS <= 65, and the potential for bankruptcy based on the Altman Z-Score analysis shows PT Garuda Tbk Indonesia during 2017, 2018 and 2019 was in the Distress Zone because it obtained a score of <1.1 or it can be said that the company has a strong potential for bankruptcy. Keywords: Health Level, Bankruptcy Potential, Decree of the Minister of SOEs No. 100/MBU/2002, Altman Z-score.
Memprediksi Financial Distress melalui Faktor Internal pada Perusahaan Jasa Sub Sektor Property dan Real Estate Suryani, Suryani; Mariani, Desy
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.v10i3.1441

Abstract

This study aimed to analyze the effect of profitability, leverage, liquidity, activity, and cash flow ratio towards financial distress. The population in this study is property and real estate of the service company by using the purposive sampling technique. The research sample obtained was 180 samples from 45 companies. The analysis technique used is multiple linier regression analysis. The results showed that profitability, activity, and cash flow ratio had no effect towards financial distress. leverage had a negative effect and significant towards financial distress. and liquidity has a positive effect and significant towards financial distress.
Analisis Sistem Pengendalian Internal atas Prosedur Pengeluaran Kas Aktivitas Operasional Berbasis COSO Framework 2013 Muanas, Muanas; Prakoso, Rahadyan Wisnu Jaka
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.v10i3.1446

Abstract

In general, operational activities are activities that are the main source of income for a business entity, these operational activities also generate cash flow. Cash flows from operating activities are an important component for the entity, because in these cash flows the entity can evaluate the entity's ability to achieve its objectives. In the cash disbursement process, it is necessary to have a procedure that aims to monitor that the cash issued is in accordance with the entity's objectives, because cash is a financial instrument that can be easily transferred. This study aims to determine the role of internal control in PT. Tw as well as an evaluation of the internal control system for cash disbursements from operational activities at PT. Tw. The data used in this study is primary data with data collection techniques by conducting observations, in-depth interviews and documentation. The author conducted research on the division of Finance & Accounting PT. Tw which is located at JL. Raya Simpang Tiga Jl. Karadenan No.35, Karadenan, Kec. Cibinong, Bogor Regency, West Java 16913. Based on the results of research conducted on procedures, practices and documents used during cash disbursement operational activities, compared to the basic components in the 2013 COSO Framework, namely Control Environment, Risk Assessment, Control Activities, Information & Communication and Monitoring, it can be concluded that the Internal Control System over Operational Activity Cash Disbursement Procedures at PT. Tw has not been fully implemented in accordance with existing theory, the lack of printed SOP documents, the use of internal & external communication that has not been effective and also there is a discrepancy between the operational standards decided by management and practice. Keywords: Internal Control, Cash Disbursement Procedures and COSO Framework 2013
Penerapan SAK EMKM Pada Usaha Mikro, Kecil, dan Menengah: Studi Kasus UMKM Di Kota Tanjungbalai Utari, Rika; Harahap, Isnaini; Syahbudi, Muhammad
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.v10i3.1449

Abstract

This study aims to determine the application of SAK EMKM financial accounting standards to UMKM in the city of Tanjungbalai. This research uses primary and secondary data. In this study, the population is 5,360 UMKM owners and using the Slovin formula in determining informants to be 98 UMKM. While the data in this study were collected using structured interview techniques and questionnaires. The method used is qualitative with a descriptive approach. Based on the results of the analysis, it is known that the implementation of SAK EMKM in the city of Tanjungbalai has not yet fully occurred. Based on the data that has been collected, the obstacle in implementing SAK EMKM is that the preparation of financial reports based on SAK EMKM has a process that requires time, energy and sufficient accounting knowledge for UMKM to apply this standard. So from these obstacles, it is evident from the 98 UMKM studied, only 12 UMKM use these standards.
Tingkat Agresivitas Pajak Sebelum dan Pada Saat Pandemi Covid-19 Pada Perusahaan Farmasi di Indonesia dan Malaysia yang Dimoderasi Kinerja Keuangan Perusahaan Pandia, Sonya Enda Natasha S; Wailan' An, Evi Juita
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.v10i3.1451

Abstract

This study aims to examine and analyze the effect of Inventory Intensity, Capital Intensity, Sales Growth and the Audit Committee on Tax Aggressiveness during the Pandemic in Indonesia and Malaysia and to determine the level of corporate tax aggressiveness that occurred during the Covid-19 pandemic in both countries with an observation period. is from 2019 to 2020. The population in this study is a Manufacturing company in the Consumer Goods Industry sector with a Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange during the 2019-2020 period which operates 9 companies, and also a Health Care Sector company with a Pharmaceuticals Sub-Sector listed on the Malaysia Stock Exchange during the 2019 period. - 2020 which re-opens 6 companies. The sampling technique used in this study is the saturated sample. Simultaneously, Inventory Intensity, Capital Intensity, Sales Growth, and the Audit Committee have no effect on Tax Aggressiveness both in Indonesia and Malaysia before and during the COVID-19 pandemic, because tax aggressiveness is carried out by the company in accordance with the company's management planning, not because it is based on national economic conditions. Partially, Inventory Intensity, Capital Intensity, Sales Growth, Audit Committee have no effect on Tax Aggressiveness for the companies studied on the Indonesia Stock Exchange, while in Bursa Malaysia Inventory Intensity has no effect on Tax Aggressiveness, for Capital Intensity, Sales Growth, the Audit Committee has no effect on Tax Aggressiveness
Dampak Implementasi Enterprise Resource Planning Terhadap Kualitas Informasi Keuangan, Manajemen Laba, Dan Return Of Equity Roup, Abdul; Purwanto, Edi
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.v10i3.1464

Abstract

The purpose of this research is to provide evidence that the system of ERP can be relied on to give positive impact on the reporting system for enterprises. This research used the method of purposive sampling of the paired-t-test for the period of three years before the system of ERP was applied and three years after the system of ERP was applied. There are three findings resulted from this research. First is that by applying the system of ERP, the quality of financial information was increased significantly. The second finding is that by applying the system of ERP, the profit management quality was not decreased significantly. The third finding is that by applying the system of ERP, the company performance was increased significantly. Hopefully, this research will give beneficial input for the enterprises and the government who are about to adopt the system of ERP. Keywords: Enterprise Resource Planning, Quality of Financial Information, Profit Management, and Return of Equity.
Ukuran Perusahaan Memoderasi Pengaruh Sensitivitas Industri Dan Profitabiltas Terhadap Pengungkapan Emisi Karbon Maharani, Destin Alfianika; Arofah, Anastasia Anggarkusuma; Fatimah, Ika Siti; Latifah, Tiya
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.v10i3.1482

Abstract

Disclosure of carbon emissions is a mechanism of concern and responsibility carried out by companies for the environment and the community around the industry. Disclosure of carbon emissions in Indonesia is included in the sustainability report and is still voluntary. However, the disclosure report can also be used as a form of support for the government in its efforts to reduce carbon emissions. The target of this study is to determine the effect of industry sensitivity and profitability on the disclosure of carbon emissions through company size. This research was conducted on non-financial public listed companies in the period 2019 – 2021. The data analysis technique used path analysis and hypothesis testing was carried out through a t test to empirically test the effect of industrial sensitivity and profitability on the disclosure of carbon emissions through firm size. The results of this study indicate that industry sensitivity and profitability have a positive and significant effect on firm size, industry sensitivity and profitability have a positive and insignificant effect on carbon emission disclosures, firm size has a positive and significant effect on carbon emission disclosures and firm size has a significant effect on sensitivity variables. industry and profitability on carbon emission disclosures.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Kristanti, Ika Neni
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.v10i3.1484

Abstract

The purpose of this research was to determine the effect of corporate social responsibility on firm value with profitability as a moderating variable for manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 periods. The population used in this study are various industrial sub-sector manufacturing companies that have gone public that disclose CSR and are listed on the Indonesia Stock Exchange in 2019-2022, totaling 22 companies. The sampling technique used was the documentation purposive sampling method. The data used is secondary data and uses a data collection method, namely a documentation study by collecting secondary data published by the IDX. The analytical technique used is multiple data regression analysis with the help of SPSS 25 software application. The results show that: 1) Corporate Social Responsibility has a significant effect on firm value; 2) Profitability is able to moderate the effect of Corporate Social Responsibility on firm value.

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