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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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Influence Audit Fee, Tenure Audit And KAP Rotation On Audit Quality: Empirical Study on BUMN Banking in Indonesia Nurcahyani, Widy; Ramli, Abdul Haeba; Larasati, Ayu; Reza, Heru Kreshna
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v1i1.1259

Abstract

The purpose of this research is to prove that the influence audit fees, KAP rotation, and tenure audit on the quality of audits of state-owned banking staff located in Indonesia. This research consists of three independent variables consisting of audit fees, audit tenure, and KAP rotation, as well as one dependent variable, namely audit quality. This research uses a methodology causal explanatory, causal explanatory research that involves explaining the relationships between variables and evaluating previously created hypotheses. In this research, there are 4 companies and research objects in State-Owned Enterprise (BUMN) banking companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2022 period. The data analysis technique in this research uses statistical data. The results of this research show that simultaneously audit fees, tenure audit, and KAP rotation has a positive influence on audit quality. Further more audit fees has a positive effect on audit quality. Then tenure audit has a positive effect on audit quality. Meanwhile, KAP rotation has a positive influence on audit quality.   Keywords : Fees Audit, Audit Tenure, KAP Rotation, and Audit Quality
Effect Of Profitability, Leverage, Firm Size On Tax Avoidance : Case study on Banking Companies Listed on the IDX 2023 Period Gumelar, Aprijal; Susanto, Heri; Sukayat, Harmoko
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1435

Abstract

This study certainly aims to be able to test and analyze how much influence profitability, leverage, firm size has on tax avoidance with a case study of banking companies listed on the Indonesian Stock Exchange (IDX) period 2023. This form of research uses a causal associative approach method with a quantitative approach. The data was collected using purposive sampling method (according to certain criteria). The analysis carried out uses quantitative descriptive analysis method, classical assumption test, multiple regression, hypothesis testing, simultaneous test and coefficient of determination. The results of this study are partial or T test shows that profitability and leverage affect tax avoidance. While company size has no effect on tax avoidance. However, together or simultaneously shows that profitability, leverage, firm size have an effect on tax avoidance (case study on banking companies listed on IDX for the period 2023). Keywords: Profitability, leverage, firm size, tax avoidance
The Influence of Internal and External Factors on Growth Profits: Case Study of Food and Beverage Companies listed in 2022 Indonesian Stock Exchange Saefudin, Didin; Yulia, Iis Anisa; Wahidhani, Eha
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.1490

Abstract

This study aims to determine the influence of internal and external factors on the profit growth of food and beverage companies listed on the Indonesian Stock Exchange in 2022. Internal factors are represented by the debt to equity ratio and current ratio and external factors are represented by inflation and interest rates. The population of this research is 44 companies and the research sample is 22 companies using purposive sampling technique. Data collection techniques are through documentation techniques by downloading financial reports via idx.co.id and the company website. Data analysis used descriptive statistical tests, classical assumption tests, multiple linear regression tests, coefficient of determination tests, t tests and f tests. The research results prove that partially the debt to equity ratio and inflation have a significant negative effect on growth, while the current ratio and interest rates have no effect on profit growth. Simultaneously the debt to equity ratio, current ratio, inflation and interest rates influence profit growth Keywords: Debt to Equity Ratio, Current Ratio, Inflation, Interest Rate, Profit Growth
The Influence of Accountability, Transparency, Community Participation and the Village Financial System on the Effectiveness of Village Fund Management Sakdiyah, Lisa Robiatu; Rani, Utpala; Bharata, Risma Wira
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.1635

Abstract

The purpose of this study is to determine the effect of Accountability, Transparency, Community Participation, and the Village Financial System (Empirical Study in Villages throughout Bangsri Subdistrict). The data in this study are primary data obtained from distributing questionnaires using a Likert measurement scale. The sample of this study was 12 villages in Bangsri subdistrict with 107 respondents. The sampling technique was carried out by purposive sampling method with the criteria that village officials in Bangsri Subdistrict who were directly involved in managing village funds and had at least 1 year of working experience. Data analysis using Multiple Linear Regression analysis. The results of this study indicate that accountability has no effect on the effectiveness of village fund management, transparency has a positive effect on the effectiveness of village fund management, community participation has a positive effect on the effectiveness of village fund management, and the village financial system has a positive effect on the effectiveness of village fund management in Bangsri Subdistrict, Jepara Regency.
Peran Sistem Informasi Akuntansi Dalam Mencegah Kecurangan: Pendekatan Studi Di Tasikmalaya Ridwan, Rizky; Lestari, Dheri Febiyani; Arifah, Alfin Nur; Abdurachman, Aditia
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.v11i1.1776

Abstract

This study aims to investigate the relationship between Internal Governance and Accounting Information Systems with Fraud Prevention in the banking sector in Tasikmalaya. The population focused on employees of Bank BJB Syariah and Bank BSI. The sampling method used was Saturated Sampling. Data analysis was conducted through multiple linear regression using SPSS 16 software. The results showed that partially, there was no significant influence between the Accounting Information Systems and Fraud Prevention, as well as between Internal Governance and Fraud Prevention. Simultaneously, both also did not significantly affect Fraud Prevention. These findings provide important insights into the context of risk management and internal control in the banking industry, especially in Tasikmalaya. The implications can assist companies in designing more effective control strategies to reduce the risk of fraud and improve operational integrity. Keywords: Accounting Information Systems, Internal Governance, Fraud Prevention
Accounting Treatment Of Fixed Assets At The Bogor City Housing And Settlement Office In 2021 Based On PSAP No. 07 Nugraha, Agung Tri; Susanto, Heri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.1868

Abstract

This study aims to analyze compability accounting treatment of fixed assets in Dinas Perumahan dan Permukiman Kota Bogor based on PSAP number 07 2010 about fixed assets. The variables on this study is accounting treatment of fixed assets Dinas Perumahan dan Permukiman Kota Bogor period 2021 and PSAP 07 2010, the result of this study are there is a non compability accounting treatment of fixed assets Dinas Perumahan dan Permukiman Kota Bogor based on PSAP 07 2010, the effect is there is some fixed assets that out of useful year but still recorded in fixed assets.
The Effect Of Working Capital Turnover, Profitability, Liquidity And Solvency On Stock Prices: Study of the Telecommunications Sub Sector Listed on the Indonesian Stock Exchange for the 2013 – 2022 Period Yudha, Muhammad Bentar Brahmin; Muktiadji, Nusa; Nurisnaini, Neni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i2.2026

Abstract

This study aims to determine the effect of working capital turnover, profitability, liquidity, solvency on the stock price of telecommunication companies for the period 2013 - 2022, both partially and simultaneously. The financial ratios studied are: Working Capital Turnover (WCTO), Net Profit Margin (NPM) Current Ratio (CR) and Debt Equity Ratio (TATO) to stock prices. The population in this study is the telecommunications subsector listed on the Indonesia Stock Exchange (IDX) from 2013 to 2022. The research sample was 7 telecommunications sector companies obtained using purposive sampling technique. The data collection technique used is documentation. Data analysis was carried out using panel data analysis techniques. The results shown that partially the Working Capital Turnover, Profitability, and Solvency variables had a significant positive effect on stock prices. While the Liquidity variable has no significant effect on stock prices. However, the results of the study simultaneously variables Working Capital Turnover, Profitability, Liquidity, Solvency affect stock prices. Keywords: Working Capital Turnover, Profitability, Liquidity, Solvency on Stock Price
Analysis Influence Management Capital Work, Company Size and Capital Structure To Profitability Lubis, Biman Paturahman; Riyadi, Rizal; Suharmiati, Suharmiati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Globalization is an era in which the business world is required to become more effective in running its business. This is because there are no more boundaries that arise between countries. Included in business and business competition. Every company is required to be able to manage their company well in order to compete with other companies both for domestic companies and foreign companies. One indicators that can be used to assess well-managed companies is how these companies manage their working capital. This study aims to determine the Effect Analysis of Working Capital Management, Company Size, and Capital Structure on Profitability Cases Studies in Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange. The population in this study is the Coal Sub Sector Mining Companies Listed on the Indonesia Stock Exchange. The samples used were six companies with five years of data, namely the 2017-2021 period. The method used in this study is multiple linear regression analysis which is an analysis that describes the shape of one or more variables with other variables. The type of data used is the type of secondary data. This study aims to determine the effect of Working Capital Turn Over, Firm Size and Capital Structure (debt to equity ratio) on Return on Assets partially and simultaneously. From the results of the regression analysis test, the results of the study partially shows that Working Capital Turn Over (X1) does not affect the Return on Assets of Mining Companies in the Coal Sub Sector, which means that H1 is rejected, size (X2) affects the Return on Assets of Mining Companies in the Rock Sub Sectors Bara, which means that H2 is accepted, and the debt to equity ratio (X3) has no effect on the Return on Assets of Mining Companies in the Coal Sub- Sectors, which means that H3 is rejected. Simultaneously it shows that Working Capital Turn Over (X1), size (X2) and debt to equity ratio (X3) affect the Return on Assets of Mining Companies in theCoal Sub Sectors, which means H4 is accepted. Keywords : Working Capital Management, Company Size, Capital Structure and Profitability
The Influence of CSR and Profitability On Value Companies with GCG As A Moderating Variable Afifah, Dea Agnes; Mutmainah, Isbandriyati; Wahidhani, Eha Hasni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2042

Abstract

The purpose of this research is to analyze the influence of CSR (Corporate Social Responsibility) and profitability on firm value with GCG (Good Corporate Governance) as a moderating variable in the Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange (BEI) in the year 2022. The population in this study consists of Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange during the 2022 period. The sample size for this study is 30 companies. The sampling method employed is purposive sampling, and hypothesis testing is conducted using Moderated Regression Analysis. The results of this research indicate that CSR has a significant impact on firm value, profitability has a significant impact on firm value, and GCG can moderate the influence of CSR and profitability on firm value. Keywords: CSR, Profitability, Firm Value, GCG
Cost Efficiency Analysis of Purchasing Imported Elevators Through Customs Clearance Services at PT Marico Gria Jakarta Lestari, Niken; Hadi, Wartoyo; Wahidhani, Eha Hasni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2043

Abstract

The research was conducted at PT Marico Gria, a company in Jakarta that sells elevators. This research aims to determine the cost efficiency of import purchases through customs clearance and self-management services. Data was collected through interviews, documentation, and literature studies to then be analyzed using a qualitative descriptive method by calculating the amount of relevant costs that have occurred or will come. Efficiency is calculated based on assumptions seen from the company's purchasing potential. The results showed that the calculation of the cost of purchasing imports in one purchase through customs clearance services was greater, namely, IDR 8,550,000, while self-management was IDR 5,000,000. So the company's import purchases in 10 times the purchase per year In the next 5 years the company gets an efficiency of IDR 147,500,000, - if the company carries out customs clearance with self-management. Keyword: Cost efficiency, Import Purchases, Customs Clearance, Self-Management

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