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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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Analisis Komparatif Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 Pada PT Semen King Stone (Persero) Tbk Safrizal Safrizal; Annatasya Nur Isnaini
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.v11i2.1660

Abstract

The aim of this study is to analyze a comparison between financial performance before and during the Covid-19 pandemic to find out what changes have occurred to PT Semen Baturaja (Persero) Tbk after the incident. This research uses a quantitative descriptive method. The data analyzed is in the form of financial reports for the 2018-2021 period. This data is secondary data obtained by accessing www.idx.co.id and/or visiting the website of PT Semen Baturaja (Persero) Tbk. The results of this study indicate that the financial performance seen from the calculation of the profitability ratio is considered not good because it has not been able to meet industry standards. The value of the profitability ratio has decreased during the Covid-19 pandemic. Meanwhile, the financial performance seen from the liquidity ratio is considered quite good because during the pandemic the company was able to increase the score of this ratio so that it met industry standards, even though at the beginning of the pandemic the company experienced a decrease in the value of the liquidity ratio. There are several studies of financial performance in assessing the performance of a company regarding the issue of comparison of company ratios. But only limited to financial conditions, this research is intended to contribute to the field of environmental health conditions, namely from the point of view of the current Covid 19 pandemic.
Analsis Perbandingan Return Saham Di Masa Covid-19 Pada Perusahaan Perbankan Syariah Yang Terdaftar Di Bursa Efek Indonesia dan Bursa Malaysia Dean Fanni Yolanda; Zul Azmi; Dwi Fionasari
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.v11i2.1662

Abstract

This study aims to analyze the comparison of stock returns during the Covid-19 period in Islamic banking companies listed on the Indonesian stock exchange and the Malaysian stock exchange. This research is a quantitative research using secondary data. The research data is in the form of stock prices at the closing price obtained from two exchanges, namely the Indonesia Stock Exchange and the Malaysia Stock Exchange for the 2020-2021 period. The results of the research based on the normality test using the Kolmogorov-Smirnov test tool show that the p-value is 0.000 <0.05, which means that the data is not normally distributed. The results of hypothesis testing using the Mann Whitney test tool show a significance of 0.000 for stock returns during the Covid-19 period in Islamic banking companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange. This shows a p value <0.05. Thus it means that Ha is accepted, because from the data it is said that there are differences in stock returns during the Covid-19 period for Islamic banking companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange.
Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing : Studi Kasus pada Industri Olahan Tahu Nono Purnomo Annissa Fikri
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.v11i2.1670

Abstract

The purpose of this study was to determine the role of calculating the cost of production and determining the selling price of shoes in Processed Tofu Industry Mr. Nono Purnomo. To find out how big the difference is in determining the cost of production using the company method and the full costing approach and to compare selling prices according to the company's method using the Cost Plus Pricing method. The type of research used is qualitative research. The analytical method used in this research is descriptive qualitative analysis. The data used in this research is secondary data. The data were obtained from previous research that had been carried out by Efendi Yanto et al. directly with Processed Tofu Industry Mr. Nono Purnomo and data in the form of production cost information such as raw material costs, labor costs, and tofu factory overhead costs during 2020. In addition, additional secondary data is obtained from intermediary media such as books or literature, journals related to research titles, and also via the internet. The results of the study can be concluded that the calculation of the cost of production according to Processed Tofu Industry Mr. Nono Purnomo lower than the calculation of the cost of production using the full costing method. Total cost of production according to Processed Tofu Industry Mr. Nono Purnomo is Rp. 267.577.000 or Rp. 24.773/board. While the selling price using the full costing method Rp. 313.634.560 or Rp. 29.038/board. This is due to factory overhead costs that are not taken into account by Processed Tofu Industry Mr. Nono Purnomo like depreciation costs, indirect labor costs, electricity costs, and maintenance costs for factory machinery and vehicles. Setting the selling price must be appropriate because setting a selling price that is too high will result in difficulty competing with similar products while setting a selling price that is too low will result in reduced revenue generated by Processed Tofu Industry Mr. Nono Purnomo. The difference in determining the cost of production will affect Processed Tofu Industry Mr. Nono Purnomoo in determining the selling price, because the cost of production is the main element in determining the selling price. Calculation of the total selling price according to Processed Tofu Industry Mr. Nono Purnomois Rp. 383813.000 or Rp. 35,532/ board. Meanwhile, the selling price uses the Cost Plus Pricing method, which is Rp. 449.878.000 or Rp. 41.652/board.
Pengaruh Likuiditas, Solvabilitas, dan Kebijakan Dividen Terhadap Nilai Perusahaan Sebagai Keputusan Investasi Dalam Perspektif Ekonomi Islam Alda Sophie
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.v11i2.1681

Abstract

The company value which is always closely related to the stock price, is a point of view or investors in seeing the success of a company. The high or low value of the company can be caused by several factors that can influence investors decisions in making investment decisions. Thereore it is necessary to test to find out what factors can be affect the value of the company. This study aims to determine the effect of liquidity, solvency and dividend policy on company value, which is then carried out by stock valuation to assist investors in making investment decisions in Consumer Goods Companies lited on JII in 2012-2021. The results of study show that liquidity has a significant positive effect on firm value, meaning that companies that are able to pay debts on time can increase firm value. Solvability has a significant positive efect on firm value, meaning that the company has good credibility from the point of view of investors thereby increasing firm value. Dividend policy has a significant positive efect on firm value. Liquidity, solvency, and dividend policy have a positive effect on firm value because the higher the firm value, the greater the conidence of investors to invest in the company. Islamic economic principles can be used as a basis for investors and issuer who wish to implement sharia investment. The results of the stock valuation show that the average stock is classified as overvalued. The recomended investment decision is to sell the shares.
Kepatuhan Pajak Kendaraan Bermotor di Kabupaten Pati Farida Rahmawati; Nita Andriyani Budiman; Retno Tri Handayani
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.v11i2.1683

Abstract

This study aims to determine the effect of tax awareness, moral obligation, level of education, financial condition, mobile SAMSAT, and tax sanctions on motor vehicle tax compliance. This research was conducted in the Mobile SAMSAT area of Pati Regency. Respondents in this study amounted to 410 motor vehicle taxpayers using purposive sampling method with primary data. Data analysis in this study used multiple linear regression tests with the SPSS version 25 statistical tool. The results of this study indicate that tax awareness has a positive effect on tax compliance, moral obligation has a positive effect on tax compliance, education level has no effect on tax compliance, financial condition has a positive effect on tax compliance, mobile SAMSAT has no effect on tax compliance, and tax sanctions have a positive effect on tax compliance.
Analisis Penilaian Tingkat Kesehatan PT PLN (Persero) Periode 2019-2021 ditinjau dari Aspek Keuangan Berdasarkan SK Menteri BUMN No: KEP 100/MBU/2002 Ninik Sulastri; Arya Samudra Mahardhika
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.v11i2.1687

Abstract

Penelitian ini bertujuan untuk menilai tingkat kesehatan PT PLN (Persero) periode 2019-2021 ditinjau dari aspek keuangan berdasarkan SK Menteri BUMN No: KEP-100/MBU/2002. Jenis penelitian yang digunakan adalah metode deskriptif kuantitatif dengan menggunakan analisis keuangan berdasarkan rasio yang telah ditentukan pada SK Menteri BUMN Nomor: KEP-100/MBU/2002 diantaranya yaitu ROI, ROE, rasio kas, rasio lancar, collection periods, perputaran persediaan, perputaran total aset serta rasio modal sendiri terhadap total aset. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan PT PLN (Persero) periode 2019-2021 pada website www.pln.co.id. Alat analisis yang digunakan yaitu Microsoft Excel. Hasil penelitian ini menujukkan bahwa tingkat kesehatan PT PLN (Persero) selama periode 2019-2021 ditinjau dari aspek keuangan memperoleh total skor yang telah melampaui total skor aspek keuangan berdasarkan SK Menteri BUMN Nomor: KEP-100/MBU/2002. Total skor yang diperoleh selama periode 2019-2021 mengalami fluktuasi, dimana pada tahun 2019 memperoleh total skor 65. Pada tahun 2020 total skor mengalami penurunan menjadi 63 sedangkan pada tahun 2021 mengalami kenaikan dengan memperoleh total skor 64. Hal tersebut dikarenakan PLN (Persero) telah berhasil menerapkan strategi untuk meningkatkan kinerja keuangan.
Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk Lisdiono, Purwatiningsih; Salim, Monica; Suwarno, Suwarno
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.v11i1.1717

Abstract

The Covid-19 pandemic has caused financial crises in almost all countries in the world. Based on the results of the ACFE survey, they found more forms of cheating during the pandemic. The banking industry has a very important role in supporting national economic development, for that it is important for banks to prevent fraud. If a bank fails to maintain credibility, it will have an impact on other similar banks and even the entire banking system, which in turn will reduce the financial stability of the country. The purpose of this study was to determine the effect of good corporate governance and organizational culture on fraud prevention at PT Bank Central Asia, Tbk. The author conducted research in three BCA Sub-Branch Offices, namely, Mayor Oking Citeureup, Pasar Cibinong and Graha Cibinong located in Bogor. This study used a sample of 42 respondents. The analytical method used to test the hypothesis is multiple linear regression processed with SPSS 25. The results show that good corporate governance has a positive effect on fraud prevention, organizational culture has a positive effect on fraud prevention, and good corporate governance and organizational culture simultaneously affect fraud prevention. Keywords: Good Corporate Governance, Organizational Culture and Fraud Prevention
Pengaruh Kompetensi SDM, Penerapan Sistem Akuntansi Desa, Dan Komitmen Pimpinan Terhadap Kualitas Laporan Keuangan Desa: Studi Empiris Kecamatan Ciawi Suwarno, Suwarno; Lustrilanang, Pius; Sunardi, Sunardi
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.v11i1.1718

Abstract

The purpose of the study was to determine the effect of human resource competence. Implementation of the village accounting system and leadership commitment to the quality of village financial reports. The object of research is a village located in the Ciawi sub-district, with a sampling technique using cluster sampling and 12 villages out of 13 were sampled in this study. Testing is done by using multiple regression analysis. The results of this study indicate that the competence of human resources. The implementation of the village accounting system and leadership commitment have a positive influence on the quality of village financial reports. Keyword : financial reports. human resource competence. accounting system. leadership commitment
Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas: Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Setiawan, Hendra; Putri, Mellanysha Andria; Muanas, Muanas; Alamsyah, Richad
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.v11i1.1723

Abstract

Cash turnover is a ratio used to measure the number of times cash enters the company in a given period. Receivables Turnover is a ratio used to measure how quickly the return of payments and receivables is collected in a period. Inventory turnover is an efficiency ratio that shows how effective a company's inventory is, it measures the number of times a company sells its total inventory on average throughout the year. This study aims to find out whether Cash Turnover, Receivables Turnover and Inventory Turnover have a partial or simultaneous effect on Profitability in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. In this study, sampling was done by saturated sampling. The population in the study was a food and beverage sub-sector company listed on the Indonesia Stock Exchange. From 28 companies obtained 24 companies that were used as research sample data. There were 57 total sample data from 72 sample data after the outlier test. This study used SPSS 27 with statistical methods used is multiple linear regression. The results showed that; (1) Cash Turnover negatively and significantly affects Profitability, (2) Receivable Turnover has no effect and is insignificant to Profitability, (3) Inventory Turnover has no effect and is insignificant to Profitability. Simultaneously Cash Turnover, Receivable Turnover and Inventory Turnover have significant impact on Profitability. The R Square value of 0.249 indicates that a 24.9% change in the company's Profitability can be explained by the free variables associated with this study, while the remaining 75.1% is explained by other factors not included in the research regression model. Keywords: Cash Turnover, Receivables Turnover, Inventory Turnover and Profitability.
Pengaruh Penerapan Akuntansi Hijau Dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Pertambangan Airin Nuraini; Thomas Andrew
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.v11i2.1739

Abstract

Although natural resources’ important role and massive contribution to the country’s economic development, mining activities bring unprecedent consequences, like environment destruction and social conflict. Companies need to pay attention to the Corporate Social Responsibility (CSR) in this era. Green accounting and environment performance are couple of instruments to support CSR implementation. The puporse of this research is to understand how big the influence of green accounting and environment performance to the mining companies’ profitability. This research is quantitative research. This research utilizes Eviews 13 software. To ensure the precise of model regression, classic assumption test is conducted, such as normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. To choose the best panel data regression model, there will be 3 test to conduct, which are Chow test, Hausman test, and Lagrange-Multiplier test. Partial test and f-test are done to test hypothesis in this research. Partial test and f-test are done to test hypothesis in this research. The result of this research indicates that green accounting gives negative impact to the profitability of mining companies. While, environment performance doesn’t give any influence to the company’s profitability. Simultaneously, green accounting and environment performance give significant influence to the profitability. Green accounting impacts negatively to the profitability, because there is no accounting standard about the calculation method, classification accounts from the environment costs, no correlation between financial report and sustainability report, and lack of transparency of the environment cost.  Environment performance gives no effect to the profitability, due to lack respond from some stakeholders to the environment performance score.   Keywords : Green Accounting, Environment Performance, Mining Companies

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