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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 Pengaruh Rasio BOPO, CAR dan NPL Terhadap Kinerja Keuangan Pada PT Bank Central Asia Tbk. FH, Nur Fadilah; Muniarty, Puji
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.v11i1.1743

Abstract

This research was conducted at PT Bank Central Asia Tbk. With the aim of knowing and analyzing the health of banks with BOPO, CAR and NPL ratios and looking for their influence on financial performance (ROA). The research method used is associative quantitative research. The sample for this study consisted of balance sheets, income statements and notes to financial statements (CALK) for 15 years from the period 2007 - 2021 with the sampling technique used being purposive sampling. The analytical tools used are classical assumptions, multiple linear regression, Coefficient of Determination, Multiple Correlation, Partial t-test, and Simultaneous f-test which aims to analyze the relationship between BOPO, CAR and NPL variables on financial performance (ROA) using SPSS v software. 16. The results of this study indicate that BOPO has a significant effect on ROA, for CAR and NPL it does not have a significant effect on ROA. Meanwhile BOPO, CAR and NPL together have a significant effect on ROA.
Pengaruh Working Capital to Total Asset dan Total Asset Turnover terhadap Laba Bersih Pada PT. Akasha Wira Internasional Tbk. Alfisahr, Siti Nur; Muniarty, Puji
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.v11i2.1748

Abstract

This research was conducted at PT. Akasha Wira Internasional Tbk. With the aim to find the effect of working capital to total assets and total asset turnover on profits at pt. akasha wira international. The type of research used in this research is associative. The research instruments used in this study are financial reports including cash flow statements, income statements and balance sheets. The sample used in this study is the financial statements of PT. Akasha Wira International for 10 years from 2012-2021. The analytical techniques used in this study are financial analysis including WCTA analysis, TATO analysis, classical assumption analysis: normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, multiple linear regression analysis, multiple correlation analysis, multiple determination, t test and test f. The results of this study are that both working capital to total assets and total asset turnover have no partial effect on profits, and working capital to total assets and total asset turnover together have no simultaneous effect on profits at Pt. Akasha Wira International.
Determinan Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Pada Perusahaan Industri Sektor Consumer Goods Bursa Efek Indonesia Putri, Wulan Wahyuni Rossa; Tartilla, Nilda; Sutomo, Hadi; Yuliandi, Yuliandi
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.v11i2.1753

Abstract

This study aims to examine and analyze the determinants of firm value with capital structure as a moderating variable, how do the effects of Return On Assets (ROA), Debt Equity Ratio (DER), Debt Asset Ratio (DAR), DAR can moderate ROA and DER in influencing firm value . This research approach employs a descriptive methodology, which involves describing and analyzing research findings without drawing broader conclusions. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the consumer goods sector. The sample was determined using purposive sampling method. The analytical method used in this study is multiple regression with the SPSS version 25 program and hypothesis testing is carried out using the moderate regression analysis (MRA) method. The results showed that partially ROE had a positive effect on firm value with a significance value of 0.000, while DER had no negative effect on firm value with a significance value of 0.803. DAR has no effect on firm value with a significance value of 0.156 and capital structure (DAR) can strengthen profitability (ROE) in influencing firm value with a significance value of 0.005. Meanwhile, capital structure (DAR) cannot strengthen Solvability (DER) in influencing firm value. Simultaneously ROA, DER, DAR can affect company value in consumer goods listed on the Indonesia Stock Exchange. The limitations of this study are the limitations of the processed data and the limitations of the variables used. Hopefully this research can be useful for the community, especially investors or investors as a material consideration in investing in companies Keywords: ROA, DER, DAR, ROE
Pengaruh Pemecahan Saham Terhadap Likuiditas Saham Dengan Price Earning Ratio Sebagai Variabel Moderasi Leluni, Hana Christianty; Yuni, Sri; Fransiska, Christina; Husnatarina, Fitria; Simamora, Lamria; Asi, Oktobria Yusirat
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.v11i2.1760

Abstract

Tujuan penelitian ini yaitu untuk mengetahui pengaruh pemecahan saham terhadap likuiditas saham dengan price earning ratio sebagai variabel moderasi (studi pada perusahaan yang terdaftar di BEI tahun 2019-2021). Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan metode purposive sampling untuk pemilihan sampel penelitian. Jumlah sampel yang digunakan yaitu sebanyak 31 perusahaan. Data yang diperoleh menggunakan sumber data sekunder yang diperoleh dari webside www.idx.co.id. Teknik analisis yang digunakan dalam penelitian ini yaitu menggunakan uji t dan moderated regression analysis untuk variabel moderasi. Berdasarkan hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif signifikan pemecahan saham terhadap likuiditas saham, hal tersebut ditunjukkan oleh hasil uji hipotesis yang diperoleh karena t hitung 1,819 < t tabel 1,06390 dengan nilai signifikansi 0,016 < 0,05. Price earning ratio secara tidak dapat memperkuat pengaruh pemecahan saham terhadap likuiditas saham. Hasil uji koefisien determinansi menunjukkan bahwa variabel independen, variabel moderasi dan interaksi kedua variabel tersebut hanya mampu menjelaskan 10,7% selebihnya 89,3% dijelaskan oleh variabel lain. Kata Kunci : pemecahan saham, price earning ratio, likuiditas saham
Analisis Rasio Keuangan BUMN dan Swasta Sektor Properti dan Real Estate Jaenudin Jaenudin; Ade Firmansyah; Zuhri Andriansyah; Nofryanti Nofryanti
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.v11i2.1765

Abstract

Penelitian ini bertujuan untuk mendeskripsikan hasil analisis rasio keuangan yang dilakukan pada perusahaan sektor properti dan real estate BUMN PT Wijaya Karya (Persero) Tbk dan Swasta PT Bumi Serpong Damai Tbk periode 2019-2021. Penelitian ini menggunakan analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, rasio aktivitas serta rasio profitabilitas guna menilai kinerja keuangan. Jenis penelitian yang digunakan yaitu diskriptif. Perhitungan rasio keuangan yang dilakukan dalam penelitian ini dengan time series dan cross sectional approach. Data yang digunakan dalam penelitian adalah data sekunder. Hasil yang diperoleh pada penelitian ini berdasarkan nilai rata-rata rasio likuiditas PT Bumi Serpong Damai Tbk memiliki nilai rata-rata current ratio, quick ratio dan cash ratio tertinggi. Nilai rata-rata rasio solvabilitas kedua perusahaan menunjukkan jika PT Wijaya Karya (Persero) Tbk mempunyai nilai rata-rata debt to equity ratio, debt to asset ratio dan long term debt ratio tertinggi. Nilai rata-rata rasio aktivitas kedua perusahaan menunjukkan jika PT Wijaya Karya (Persero) Tbk mempunyai nilai rata-rata total asset turnover dan inventory turnover tertinggi sedangkan rata-rata fix asset turnover tertinggi dimiliki oleh PT Bumi Serpong Damai Tbk. Jika dilihat dari nilai rata-rata rasio profitabilitas dari kedua perusahaan, PT Bumi Serpong Damai Tbk. mempunyai rata -rata tertinggi. Hal ini menandakan kemampuan PT Bumi Serpong Damai Tbk. dalam mencari keuntungan atau laba dalam kurun waktu 3 tahun lebih efektif dibandingkan dengan PT Wijaya Karya (Persero) Tbk.
Dampak Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas Terhadap Pengendalian Internal: Studi Kasus Pada PT Cahaya Buana Furindotama Rachman, Rachmawaty; Marselly, Marselly
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.v11i1.1766

Abstract

The application of information systems in a business in general can increase competitive advantage by providing added value to the products and services it produces. The application of information systems requires input in the form of data and which will then be processed into information. This information will be needed by the company to assist its operations and also in making decisions. The purpose of this study was to obtain a comprehensive picture of the effect of the Sales and Cash Disbursement Accounting Information System in improving Internal Control. The author in conducting research using descriptive research, using quantitative methods. The researcher uses descriptive research because the questions in this study are asking the relationship between two variables with the questionnaire research data collection procedure (questionnaire) which aims to obtain a clear picture of the research. Where data collection is done through literature, field and questionnaires. Through research conducted by the author, the results obtained include: the results of calculations between the independent variables, namely the Sales Accounting Information System and Cash Expenditures and the dependent variable, namely Internal Control. The results of hypothesis testing in this study indicate that the sales and cash disbursement accounting information system has a significant and positive effect on internal control. Keywords: Accounting Information System, Cash Disbursements, Internal Control
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dan Nilai Perusahaan: Studi kasus pada Perusahaan Badan Usaha Milik Negara (BUMN) periode 2018 s.d 2020 Nurhidayanti, Fenny; Listari, Sinta; Efrianti, Desi
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.v11i1.1769

Abstract

There is an awareness that companies that apply the principles of good corporate governance can improve financial performance and company value. The implementation of good corporate governance can help improve transparency, accountability, and company compliance with applicable regulations. This can help reduce the risk of company failure and increase investor confidence. This study aims to examine the effect of good corporate governance as measured by the size of the board of directors, independent board of commissioners, and the size of the audit committee on financial performance and company value in state-owned companies for the period 2018 to 2020. The purposive sampling method was used to select 20 companies as research samples with a total data sample of 60 data for 3 years. The results showed that the size of the board of directors had a significant positive effect on financial performance and a significant negative influence on company value, while the independent board of commissioners had a significant negative effect on financial performance and a significant positive influence on company value. The size of the audit committee has no effect on the financial performance and value of the company. Financial performance also affects the value of the company positively and significantly. From the results of the study, it can be concluded that the implementation of Good Corporate Governance, especially on the size of the board of directors and independent board of commissioners, affects financial performance and company value. This study provides strong empirical evidence on the importance of implementing Good Corporate Governance in improving corporate performance and value. However, further research is still needed to evaluate other factors that can affect company performance and value. Keywords : Good Corporate Covernance, Board of Directors Size, Independent Board of Commissioners, Audit Committee Size, Return On Asset (ROA), Price to Book Value Ratio (PBV).
Exploring Sistem Informasi Akuntansi Aplikasi GoCar Di Palembang Lesi Hertati; Iriyadi Iriyadi
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.v11i2.2016

Abstract

The purpose of this study is to determine the effect of business ethics; business process; technology to information; accounting information system. The background of this research is the importance of appropriate information technology as an important factor in improving the quality of accounting information systems. The population of this study are users of the Gocar application, namely online drivers to provide convenience to Gocar service users with advances in information technology enabling users to adopt more sophisticated and integrated information systems. Using the right technology, such as the latest accounting software or a secure database system and reliable accounting information systems will provide long-term benefits. This descriptive analysis examines the effect of constructs such as better decision making. In a business world that depends on technology, it is important for organizations to apply good business ethics, improve PR efficiency which is very important for business processes, and make optimal use of information technology to optimize the accounting information system in the GoCar application. Keywords: Business Ethics; Business process; Information Technology; Accounting information system; Technology Applications.
Pengaruh Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pelayanan Pajak Pratama Bogor Desi Rachmawati Kencana Sari; Eha Hasni Wahidhani; Wartoyo Hadi
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.v11i2.2033

Abstract

This research aims to test and analyze the influence of understanding tax regulations and tax rates on taxpayer compliance (case study at the Bogor Pratama Tax Service Office). This research is quantitative. Data was collected using a questionnaire technique with a sampling technique using convenience sampling. The data analysis techniques used are descriptive, classical assumption analysis tests, multiple linear regression tests, hypothesis tests, and coefficient of determination tests. The results of this research show that understanding tax regulations and tax rates has a significant and simultaneous effect on taxpayer compliance at KPP Pratama Bogor.
Pengaruh Sistem Pengendalian Mutu dan Kompetensi Auditor Dalam Meningkatkan Kualitas Audit: StudiEmpiris pada Auditor Akuntan Publik di Jakarta Wijaya, Vanny Silviana; Hasibuan, David HM
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.380

Abstract

The increasing number of public accounting firms in Indonesia certainly creates very tight competition among public accounting firms in getting clients. With the existence of the cases related to external auditors, it is very natural that companies become very critical in selecting public accounting firms. To overcome this, public accounting firms and public accountants need to improve their audit quality in order to produce relevant and reliable information so as to make accounting information useful in making decisions. This research aims to analyze the effects of the quality control system and auditor competence in improving audit quality on public accountant auditors in Jakarta. The research method used in this research was descriptive research with a quantitative approach. The population was all public accountant auditors registered in Directory AP & KAP 2019 in the Jakarta area compiled by the Indonesian Institute of Certified Public Accountants (IAPI). The sampling technique was convenience sampling. The type of data was primary data using a questionnaire as a primary data collection method. The data analysis technique was the statistical analysis method using the SPSS program. The processing method was multiple linear regression analysis. The results show that partially there is a positive and significant effect of the quality control system (significance value of 0,000 < 0,05 and t count value of 5,995 > 1,969) and auditor competence (significance value of 0,000 < 0,05 and t count value of 8,859 > 1,969) in improving audit quality on public accountant auditors in Jakarta. Moreover, the results of this research also indicate that there is a positive and significant effect of the quality control system and auditor competence simultaneously in improving audit quality on public accountant auditors in Jakarta, which is illustrated by a significance value of 0,000 < 0,05 and F count value of 173,519 > 3,029. Keywords: Quality Control System, Auditor Competence, Audit Quality

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