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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 Risiko Kredit, Risiko Likuiditas Dan Risiko Operasional Terhadap Profitabilitas Bank BUMN Periode 2013-2020 Putri, Novita Alifia; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1612

Abstract

Bank is an intitution that serves at financial intermediary between parties who have excess funds with the underfunded. The goal of a bank is to earn profit. Bank have various risk because it involves public funds, these risks will cause losses if it is not managed propely and it will affect the profits to be obtained by the bank. The purpose of this study is to test the effect of Credit Risk, Liquidity Risk and Operational Risk in BUMN Banks period 2013-2020. The type of data used is quantitative data. The data that obtained from company’s financial statements. The population of this study are 4 companies of BUMN banks. The analytical method used is multiple linear regression test for state-owned. The results of study indicate that partially Credit Risk has no significant effect on profitability, partially Liquidity Risk has no significant effect on Profitability. And partially Operational Risk has significant effect on Profitability. Simultaneously Credit Risk, Liquidity Risk and Operational Risk has significant effect on Profitability. Keywords: Credit Risk, Liquidity Risk, Operational Risk and Profitability
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Fraudelent Financial Reporting Mita Agustiana; Luke Suciyati Amna
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1613

Abstract

This study aims to determine the application of accounting information systems and internal controls to prevent fraudulent financial reporting case studies at PT. Nusantara Plantation VII. This research technique uses quantitative methods and data collection uses a questionnaire. The samples involved were several workers from 3 monetary divisions in the association with an aggregate of 45 respondents. The testing procedure used is purposive sampling. Data analysis for this study used multiple linear regression tests. The results of the study show that the application of accounting information systems and internal controls has a positive and significant impact on preventing fraudulent financial reporting.
Pengaruh Proporsi Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Addina, Chessara; Harmain, Hendra; Syahriza, Rahmi
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.v11i1.1616

Abstract

This study aims to determine the effect of the proportion of independent commissioners and audit committees on financial performance in manufacturing companies listed on the Indonesia Stock Exchange partially and simultaneously. This research uses quantitative methods with an associative approach. The results of this study showed that partially the proportion of independent commissioners did not have a significant effect on financial performance with the tcount < ttable (0.561015 < 1.97569) and the probability value showing a number greater than the significance value (0.5758 > 0.05). Meanwhile, the audit committee has a significant effect on financial performance with the tcount > ttable (7.265215 > 1.97569) and the probability value showing a number smaller than the significance value (0.0000 < 0.05). Simultaneously, the proportion of independent commissioners and audit committees has a significant effect on financial performance with the Fcount > Ftable value (13.81392 > 3.06) and a probability value showing a figure of 0.000000 which means it smaller than the significance value of 0.05 (0.000000 < 0.05). Financial performance can be explained by the proportion of independent commissioners and audit committees of 78.37%, while the remaining 21.63% is explained by other factors beyond the variables studied. Keywords: The Proportion of Independent Commissioners, Audit Committees, Financial Performance
Pengaruh Pengendalian Internal, Moralitas Individu, Dan Religiusitas Terhadap Fraud Puspitasari, Dewi; Sukhemi, Sukhemi
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.v11i1.1619

Abstract

This study aims to determine the effect of internal control, individual morality, and religiosity on fraud at the foundation. Data were obtained by distributing quetionnaires directly and using google forms as many as 57 respondents at founations in the social, humanitarian, and religious fields located in the Special Region of Yogyakarta. This study develops the results of previous studies by adding a religiosity variable. The samping technique used purposive sampling method. The resulting data were analyzed by validity test, reliability test, and multiple linear analysis test. The result showed that (1) Internal Control has a negative effect on fraud, (2) Individual Morality has no effect on fraud, (3) Religion has a negative effect on fraud. To able to create financial reporting of foundations that avoid fraud, it is necessary to implement internal control and strengthen religiosity for foundation management. Keywords: Internal Control, Individual Morality, Religiosity, and Fraud   ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, moralitas individu, dan religiusitas terhadap fraud pada yayasan. Data diperoleh dengan menyebarkan kuesioner secara langsung dan menggunakan google formulir sebanyak 19 yayasan atau 57 respoden pada yayasan dibidang sosial, kemanusiaan, dan keagamaan yang berada di Daerah Istimewa Yogyakarta. Penelitian ini mengembangkan hasil penelitian terdahulu dengan menambahkan variabel religiusitas. Teknik pengambilan sampel menggunakan metode purposive sampling. Data yang dihasilkan dianalisis dengan uji validitas, uji reliabilitas, dan uji analisis linear berganda. Hasil penelitian menunjukkan bahwa (1) Pengendalian Internal berpengaruh negatif terhadap fraud, (2) Moralitas Individu tidak berpengaruh terhadap fraud, (3) Religiusitas berpengaruh negatif terhadap fraud. Untuk dapat terciptanya pelaporan keuangan yayasan yang terhindar dari fraud, maka perlu diterapkannya pengendalian internal dan penguatan religiusitas bagi pengurus yayasan.   Kata Kunci: Pengendalian Internal, Moralitas Individu, Religiusitas, dan Fraud
Pengaruh Financial Distress dan Audit Tenure Terhadap Integritas Laporan Keuangan Dengan Komite Audit Sebagai Variabel Pemoderasi: Studi Empiris Pada Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 - 2021 Azis, Fahmi; Annisa, Dea
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1626

Abstract

This study aims to examine whether the effect of financial distress and audit tenure with the audit committee as a moderating variable affects the integrity of financial reports in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2021. The type of research being conducted is research qualitatively using purposive sampling technique, so as to produce a sample of 31 companies with a total of 155 observational data. The analytical test used is descriptive statistical analysis test, multiple regression model selection test, classic assumption test, multiple regression analysis test and hypothesis testing. The results of the study prove that financial distress, audit tenure, and audit committees simultaneously affect the integrity of financial reports. And partially financial distress has an effect on the integrity of financial statements, audit tenure has no effect on the integrity of financial statements and the audit committee has no effect on the integrity of financial statements. Audit committee moderation cannot moderate financial distress on the integrity of financial reports, and audit committee cannot moderate tenure audits on the integrity of financial reports.
Pengaruh Kompetensi SDM, Moralitas Individu, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud: Studi Empiris Pada Kelurahan Yang Tercatat Di Kecamatan Bantargebang Kota Bekasi Komalasari, Tika; Annisa, Dea
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1628

Abstract

The purpose of this research is to examine and explain the influence of SDM competence, morality individual and internal control systems on fraud prevention. his research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all officials in the village recorded in Bantargebang District of 45 respondents. This research was conducted in Bantargebang Village, Cikiwul Village, Ciketing udik village and sumur batu village. The results of this study indicate that SDM competence, morality individual, and internal control systems, have a significant simultaneous effect on fraud prevention. partially, the SDM competence has no effect on fraud prevention, morality individual has an effect on fraud prevention and internal control system has no effect on fraud prevention. Keywords: SDM Competence, Morality individual, internal control system, fraud prevention
Pengaruh Corporate Social Responsibility, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan: Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Indeks BUMN 20 Pada BEI Periode 2017-2021 Fatimah, Siti Nur; Annisa, Dea
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1629

Abstract

This study aims to examine and obtain empirical evidence regarding the influence of Corporate Social Responsibility, Good Corporate Governance and Firm Size on Financial Performance. The population in this study are state-owned companies listed on Index BUMN 20 on the Indonesia Stock Exchange for the period 2017 – 2021. The type of research being conducted is quantitative research using associative methods. Data collection techniques in this study are secondary data with data collection methods, namely documentation. The research sample was determined using a purposive sampling technique using eviews 9 software. The number of BUMN companies used as research samples was 10 companies with observations for 5 years. The analysis technique used is panel data regression. The results of the study prove that corporate social responsibility, managerial ownership as a GCG mechanism, institutional ownership as a GCG mechanism, and firm size simultaneously influence financial performance. Meanwhile, partially corporate social responsibility has no effect on financial performance, while managerial ownership as a GCG mechanism, institutional ownership as a GCG mechanism, and firm size have an effect on the company's financial performance
Faktor-faktor Yang Mempengaruhi Implementasi ERP pada UKM Edi Harsono; Yuni Pratiwi Gazali; Mediaty Mediaty; Grace Theresia Pontoh
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1648

Abstract

Faktor keberhasilan yang mempengaruhi implementasi ERP di UKM tidak hanya tentang keuangan dan teknologi. Ada banyak faktor yang menjadi kendala dalam implementasi ERP. Sayangnya, penelitian terhadap faktor-faktor tersebut masih terbatas pada faktor-faktor tertentu saja. Artikel ini bertujuan untuk memberikan gambaran umum tentang faktor-faktor tersebut. Penelitian ini menggunakan Systematic Literature Review. Langkah awal penelitian ini diawali dengan kajian kritis terhadap artikel yang membahas implementasi ERP oleh UKM di Indonesia. Kajian ini dikembangkan dengan merangkum dua belas artikel yang mempelajari faktor-faktor yang mempengaruhi implementasi ERP di berbagai negara. Kami mengumpulkan artikel dari sumber digital perpustakaan nasional. Kami menemukan banyak faktor di banyak makalah, kemudian menganalisisnya berdasarkan intensitas hasil. Studi ini menghasilkan faktor-faktor yang secara intensif mempengaruhi penerapan ERP di UKM. Pemberitahuan klasifikasi baru dari penelitian lain, yaitu Lingkungan. Faktor signifikan menghasilkan enam di bidang Teknologi, tujuh di Organisasi, dan lima di Lingkungan. Penelitian ini juga menghasilkan sebelas faktor alternatif dan 36 faktor lainnya. Apendiks berisi glosarium yang dikembangkan dari berbagai literatur. Studi ini mendorong penelitian lebih lanjut tentang faktor-faktor yang kami temukan untuk memberikan pemahaman yang tepat untuk implementasi ERP di UKM.
ANALISIS PENGARUH USIA, JUMLAH PINJAMAN, PENGALAMAN USAHA DAN OMZET USAHA TERHADAP KELANCARAN ANGSURAN PEMBIAYAAN ULTRA MIKRO (UMi) Andrianto, Toni; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1656

Abstract

The purpose of this research is to develop a predictive model for the probability of default from Ultra Micro financing customers (UMi) which was initiated by the Government Investment Agency of the Ministry of Finance of the Republic of Indonesia in 2017. The analytical method uses Logistics Regression (Logit) as binary logit by sampling observational data. in 2021 by purposive sampling as many as 398 debtors consisting of 46 defaulted debtors and 352 current debtors. The dependent variable uses binary data with dummy "0" for defaulted debtors, while the dummy data "1" for current debtors and the Independent variable uses a gross revenue, education level, financing plafond provided, business experience and age of the debtor. This study reveals that only the education level and age of the debtor have a significant effect on the probability of non-performing loans to ultra micro customers.
Pengaruh Financial Technology Terhadap Pendapatan UKM di Bogor Nurjanah, Yayuk; Dewi, Kusuma
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.v11i1.1657

Abstract

Financial technology (fintech) is an innovation in the field of financial services which is a service to access financial resources easily and quickly. Business actors can use fintech as a tool to help finance capital, digital payment services and financial management. Local business or UKM currently have difficulties in terms of digital payment services and financial arrangements with fintech being able to overcome this. The role of fintech is not only limited to commercial capital financing but can also expand to various aspects such as digital payment services and financial management. This study aims to determine the effect of financial technology proxied by digital payments and financial management on income. The method of analysis used multiple linear regression. The sample in this study were 124 UKM in Bogor. This study reveals that digital payments and financial management have a positive and significant effect on income.

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