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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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Analysis Of The Use Of Return On Asset, Return On Equity, And Economic Value Added In Assessing Company Financial Performance Nurjanah, Yayuk; Prasetyo, Disva Margaretha
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.v12i2.2055

Abstract

The purpose of this study was to determine the financial performance of PT Unilever Indonesia Tbk., PT Gudang Garam Tbk., and PT Bank Central Asia Tbk. in 2019, 2020 and 2021 using ROA, ROE and EVA analysis. The results of this study indicate that PT Unilever's financial performance in terms of ROA, ROE, and EVA shows unfavorable results. This is because PT Unilever's ROA, ROE, and EVA tend to decrease from year to year. This decline was mainly due to decreasing profits during the Covid-19 pandemic in 2020 and PT Unilever has not been able to fully recover from the decline during this pandemic. The overall financial performance of PT Gudang Garam is not good because most of PT Gudang Garam's ROA, ROE, and EVA values ​​show a decline. However, PT Gudang Garam is trying to improve its performance in 2021, one of which is by reducing its capital costs. Then, PT Bank Central Asia's financial performance showed good results because ROA, ROE, and EVA managed to increase in 2021 after experiencing a slight decline in 2020. In addition, PT Bank Central Asia's total equity and total assets also increased from 2019 until 2021 which may indicate that the financial condition of PT Bank Central Asia is in a fairly stable position Keywords : ROA, ROE, EVA
Effect of Sales, Production Cost and Operating Cost on Net Profit: Case Study in Cosmetic Companies and Household Good Listed on The Indonesia Stock Exchange Ningrum, Rafika Resti Astri; Yulia, Iis Anisa; Wahidhani, Eha
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.v12i2.2061

Abstract

This study aims to determine the effect of sales, production cost, and operating costs on net profit either partially or simultaneously. The analytical method used is panel data linear regression with the dependent variable, namely net income, and the independent variables, namely sales, production costs and operating costs. The result of the research show that sales, production cost and operating costs have an effect on net income either particially or simultaneously. Keywords: Sales, Production Costs, Operating Costs and Net Income
Earnings Management, Leverage, Good Corporate Governance, And Tax Avoidance Indriani, Sintiati; Ramli, Abdul Haeba
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2064

Abstract

The purpose of this research is to analyze the influence of earnings management, leverage and good corporate governance against tax avoidance. The sample used in this research is raw materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 until 2022. The population of this research is 97 companies in the raw materials sector. The sampling technique used is purposive sampling So the total sample used in this research was 16 companies in the raw materials sector. The design of this research is causality which looks for the influence of cause and effect relationships. The data analysis technique in this research uses multiple linear regression analysis. The results of the research indicate that partially the earnings management and good corporate governance has no effect on tax avoidance, while the variable leverage has a positive effect on tax avoidance. Earnings management variables, leverage, and good corporate governance simultaneously influences tax avoidance. Keywords: Earnings Management, Leverage, Good Corporate Governance, Tax Avoidance
The Effect Of Leverage, Company Size, Company Risk On Tax Avoidance In 2020-2022: Case Study of a Manufacturing Company in the Raw Materials Sector Sari, Pascalia Indah Permata; Ramli, Abdul Haeba
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.v11i3.2074

Abstract

The aim of this research is to see the effect of leverage, company size and company risk on tax avoidance. In this research, 18 companies were selected using purposive sampling criteria with a total of 54 objects studied in manufacturing companies in the raw materials sector during the period 2020 to 2022. The data used is secondary data in the form of financial reports obtained from the website www.idx.co .id was measured using the SPSS27 research tool with multiple linear regression analysis. The results of this research show that the variables leverage, company size and company risk have a positive and significant effect on tax avoidance. The R Square value is 44.8% of the variables leverage, company size and company risk, while the remaining 55.2% is influenced by variables outside this research. This research can provide insights and considerations for companies, it is recommended that they be careful in making decisions regarding increasing debt. This is because high debt can create risks that can result in companies facing potential bankruptcy and tax avoidance practices.   Keywords : Leverage, Company Size, Company Risk and Tax Avoidance
The Influence of the Cost of Services on the Selling Price of Air Export Services Destination to Incheon City, Kr (ICN) at PT. NCS Line World Wide Octaviani, Evania; Amelia, Rita
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.v11i3.2098

Abstract

A company is a business entity that strives to always optimize the profits that can be generated from its operational activities. Optimizing profits requires adequate cost information to be used as a basis for determining planning and decision making. One of the important cost information for companies to pay attention to is information regarding the cost price. Cost price is an important factor in determining the selling price of a product, with the hope that if the product is sold the company will make a profit. This research aims to determine the effect of calculating the cost of services on determining selling prices in an effort to increase profits at PT NCS Line World Wide. The subject of this research is air export service activities to Incheon City. The results of this research reveal that the cost of services has a significant positive effect on selling prices. Keywords: selling price, cost price, profit
Pendeteksian Kecurangan Laporan Keuangan pada Perusahaan Farmasi di Indonesia Sudradjat, Sudradjat; Roup, Abdul; Sudjali, Iwan Purwanto; Marlina, Tri
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.v11i2.2103

Abstract

Laporan keuangan adalah cermin sebuah perusahaan, yang menggambarkan bagaimana perusahaan dikelola dan dioperasikan. Setiap angka yang disajikan dalam laporan keuangan merupakan hasil dari beberapa keputusan manajemen. Penelitian ini bertujuan untuk mendeteksi indikasi kecurangan laporan keuangan pada 8 (delapan) perusahaan farmasi yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode Beneish M, Score. Lebih lanjut, penelitian ini menginvestigasi tren kecurangan laporan keuangan pada periode pengamatan yang dilakukan. Periode pengamatan dilakukan dari tahun 2020 sampai dengan tahun 2022. Penggunaan 8 (delapan) rasio dalam metode Beneish M. Score dilakukan untuk mengidentifikasi indikasi kecurangan laporan keuangan. Hasil penelitian menunjukkan bahwa terdapat satu kali indikasi kecurangan laporan keuangan pada tahun 2020 dan 2022. Meskipun terdapat indikasi kecurangan laporan keuangan, sebagian besar objek yang diamati tidak menunjukkan adanya indikasi kecurangan laporan keuangan. Dengan demikian, terlihat bahwa perusahaan sektor farmasi yang diamati telah menunjukkan komitmen yang tinggi dalam menyajikan informasi keuangan yang andal dan akurat dalam kerangka penerapan tata kelola yang baik. Lebih lanjut, tren kecurangan yang terjadi pada periode yang diamati cukup rendah dan tidak ada peningkatan.
Analysis Of Non-Cash Payment Control Systems On Revenue At PT Marga Sarana Jabar Trisna, Ayu; Sianipar, Hesti Herawati
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.v11i3.2148

Abstract

PT Marga Sarana is companies operating in the field service that is as administration and service service road toll. In giving service to users road effective and efficient toll road for customers feel comfortable as well as make it easier accessibility road toll, then required system payment in a way non-cash ( e -tool). System Many non- cash payments profitable and giving convenience to user her, especially For company in do A activity business his shaped non- cash payment, will more A little risk its implementation compared to with system payment cash. System systemized non - cash payments with Good will produce A effective income and expenses efficient operation. Because of that, company must need A internal control, especially on revenue company. Research purposes This For know system non- cash payment to control income. Writer do research at PT. Marga Sarana Jabar which is located at Plaza Sentul, Jl. Bogor Outer Ring Road, Cadas Ngampar, West Bogor. In running study This researcher do approach descriptive qualitative. Result of study this, that system control non- cash payment Already done with Good so that increase quality revenue and efficiency to burden operation company although Still must There is repair. Keywords: Non-Cash, Internal Control System, Revenue
The Influence of Profitability on Share Prices of Food and Beverage Sub-Sector Companies Listed on the Indonesian Stock Exchange in 2019 Marnilin, Feni
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.v11i3.2176

Abstract

Investors need to know information about the company's shares, therefore relevant information is needed in making investment decisions. The value of the stock price can be predicted by the performance generated by the company. This study aims to determine the effect of profitability as measured by Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) on Stock Prices in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2019 partially and simultaneously. The sample used in this study used purposive sampling method, namely the annual financial statements of the Food and Beverage Sub-Sector Companies on the IDX in 2019 as many as 27 companies. The results of this study indicate that partially Return on Assets (ROA) has a significant effect on Stock Price, Return on Equity (ROE) has a significant effect on Stock Price, and Earning per Share (EPS) has a significant effect on Stock Price. While simultaneously Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) have a significant effect on Stock Prices. Keyword : Return on Assets (ROA), Return on Equity (ROE),Earning per Share (EPS), Stock Prices
The Influence of Tax Sanctions, Taxpayer Awareness, and Tax Service Quality on Individual Taxpayer SPT Reporting Compliance Amalia, Erma Vernanda; Hernawati, Retno Indah; Durya, Ngurah Pandji Mertha Agung; Isthika, Wikan
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.v11i3.2211

Abstract

The aim of the research is to determine the effect of tax sanctions, taxpayer awareness, and tax service quality on individual taxpayer tax return reporting compliance (Study on employees of Bank BTN Syariah KCS Semarang). The population of this study consisted of 126 respondents and used a saturated sample. The data collection technique uses print media in the form of a questionnaire distributed to employees of Bank BTN Syariah KCS Semarang. Data analysis uses descriptive statistical tests, validity & reliability tests, classical assumption tests, multiple linear regression tests, model tests and hypothesis tests. The results of the research prove that tax sanctions and the quality of tax services influence taxpayer compliance, while taxpayer awareness does not influence taxpayer compliance.
The Influence of the Independent Board of Commissioners, Institutional Ownership and Managerial Ownership on Profit Management Orbawan, Yodi; April, Sonni Tri Aries
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.v11i3.2224

Abstract

This research aims to determine the influence of an independent board of commissioners, institutional ownership and managerial ownership on earnings management in various industrial and textile subsectors in 2018-2020. This type of research is quantitative research. The population in this research are various industrial and textile sector companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling used the perposive sampling method. The number of samples is 30. The sampling method uses the perposive sampling method. The number of samples is 30. The data collection method in this research is documentation. Using SPSS 25 data testing. The data analysis techniques used are descriptive statistics, classical assumption tests and T statistical tests. Independent Board of Commissioners has a positive and insignificant effect on earnings quality, institutional ownership has no significant effect on earnings quality, managerial ownership has an insignificant effect on earnings quality. Meanwhile, simultaneously the influence of the independent board of commissioners, institutional ownership and managerial ownership on earnings management has no effect.   Keywords: board of commissioners, institutional ownership, managerial ownership, profit management

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