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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 Implementation of PSAK No. 18 Pension Fund Accounting Reporting at BPJS Ketenagakerjaan Meulaboh Branch Wardani, Kiki; Firman, Cut
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.v11i3.2289

Abstract

This study aims to analyze the accounting recording of pension funds applied by the Meulaboh branch of BPJS Ketenagakerjaan based on the Statement of Financial Accounting Standards (PSAK) No. 18. The type of research used in this research is quantitative comparative. Data collection used in this research is by means of observation, interviews, and documentation. The analysis technique used in this research is comparative descriptive analysis, namely comparing the Meulaboh branch of the BPJS Ketenagakerjaan pension fund report with the Statement of Financial Accounting Standards (PSAK) No. 18. The results of this study indicate that the net asset and contribution reports have been presented in accordance with PSAK No. 18, but the fund management report has not used fair value in investment management, as stipulated in PSAK No. 18.
Does Tax Avoidance Affect Company Values in Indonesia in 2020 – 2022? Lim, Kevin; Vonyka, Vonyka
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.v11i3.2290

Abstract

This research aims to prove whether the decreasing trend in tax avoidance can increase company value and vice versa. Company value as a dependent variable is proxied using Tobin’s Q formula, tax avoidance as an independent variable is proxied using the GAAP ETR formula, and firm size as a moderating variable is proxied using the natural logarithm of total assets. The type of data used is secondary archival data in the form of financial report data of non-financial companies for the period 2020 to 2022 that are listed on the Indonesia Stock Exchange. The sample obtained was 705 financial reports and the data was then analyzed using structured equation modeling. The results of the research show that tax avoidance has a significant positive effect on the company value of energy sector companies from 2020 to 2022 at an error rate of 5%, and firm size can moderate tax avoidance so that it has a significant negative effect on the company value of basic material sector companies from 2020 to 2022 at an error rate of 10%.
Analysis of Financing with Murabahah Agreements: Case study at KSPPS Baytul Ikhtiar Setiyati, Esti; Waruwu, Shinta Nuriah
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.v11i3.2291

Abstract

One of the financial institutions that operates with the sharia concept is the Baytul Ikhtiar Sharia Financing Savings and Loans Cooperative (KSPPS). In terms of legality, KSPPS Baytul Ikhtiar has a legal entity: 518/169/BH/KPTS/KKUKM/2008. Based on the decision of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 11/PER/M.KUKM/XII/2017 concerning the Implementation of savings and loan business activities and sharia financing by cooperatives which provides the understanding that KSPPS Baytul Ikhtiar is a cooperative whose business activities are carried out in in the fields of financing, investment and savings according to the profit sharing pattern (syariah). One of the contracts used by KSPPS Baytul Ikhtiar in buying and selling based financing transactions is Murabahah. Murabahah is a sale and purchase contract where the institution acts as the seller and the customer as the buyer. The aim of the research is to determine the implementation of murabahah financing at KSPPS Baytul Ikhtiar. This research method includes a type of field research with a descriptive analytical approach to present the data obtained in the field and then analyze it and reach conclusions. The results of the research show that the implementation of murabahah financing products at KSPPS Baytul Ikhtir is in accordance with sharia principles because they have implemented a murabaha contract although there are still things that must strictly comply with these principles. Keywords: Murabah Agreement . Financing
Implementation of Environmental Accounting in Achieving Social Responsibility at Tourist Attractions in Bandar Lampung Putri, Rosydalina; Saputra, Muhammad
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.v11i3.2296

Abstract

This research was motivated by the author's desire to study environmental accounting at Batu Putu Bandar Lampung tourist attraction. Tourist Attractions in Bandar Lampung are experiencing rapid progress, this is evidenced by data from the City Government of Bandar Lampung which states the continued increase in the number of visitors or tourists who come. Along with the increase in the number of tourists it raises the question of whether the company is responsible for the environment around the attraction. The problem formulated in this study is how to implements environmental accounting in Batu Putu tourist attraction, then how the methods used in the recognition of environmental costs and what social responsibility looks like. The study had 6 samples that were considered to meet the criteria. The method used is qualitative analysis by data collection through interviews and observations. The results obtained in this study are some companies have implemented cost accounting with PSAK-appropriate methods and have contributed to realizing social responsibility.
The Influence of Individual Characteristics and Work Environment on Employee Performance at the Simalungun Samsat Office Kirani, Sapna; Rahmadani, Ika
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.v11i3.2299

Abstract

When planning for the present and the future of an organization, human resources are an essential component. Human resources are the engine that propels the agency's operations and the execution of its many tasks. The success of an organization depends on its employees giving their all. This can only be achieved by considering the interplay between the work environment and the encouragement of personal qualities. One of the main aims of this research is to look at how different personality traits and work environments affect productivity. Finding out how these two factors influence productivity through interaction is another important consideration. This study employs a quantitative approach, which involves analyzing populations and samples in accordance with established standards. Research methods, such as quantitative analysis, are employed during data collection to test the hypotheses. The results of this study reveal several important things: first, there is no correlation between an employee's character attributes and their output at the SAMSAT Simalungun Office. Secondly, it has been shown that, in the same setting, the office setting has a substantial and beneficial effect on workers' productivity. Thirdly, we found that both personal qualities and the workplace have a positive and substantial effect on productivity at the SAMSAT Simalungun Office. This finding suggests that agencies should put an emphasis on employee performance by giving more consideration to personal traits. Making an effort to create a more supportive work environment will have a positive impact on employees' overall performance.
Analysis of the Application of PSAK No.16 to Fixed Asset Accounting at PT. PLN Nusantara Power Umiah, Riza; Rahmazaniati, Linda
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.v11i3.2327

Abstract

Fixed assets are one of the main aspects of the company's wealth with a large value which plays a role in providing and smoothing the company's operations and is expected to provide economic benefits in the long term. The purpose of this research is to determine the extent to which the company has implemented fixed asset accounting treatment in accordance with Statement of Financial Accounting Standards (Pernyataan Standar Akuntansi Keuangan/PSAK) No. 16 in the sustainability of company activities. The problem that occurs is the pricing policy for the acquisition of fixed assets, depreciation of fixed assets, treatment of recognition after acquisition of fixed assets, disposal and disclosure of fixed assets in the financial statements. The method used in this research is a qualitative method. This research highlights the importance of implementing PSAK No.16 to improve entity performance and compliance in recording and depreciating assets so as to improve accounting standards, and contribute to the development of accounting standards in updating or improving PSAK No.16. Thus, entities can manage their assets efficiently. The research results concluded that the company had carried out accounting activities based on the company's accounting policies which had led to the Statement of Financial Accounting Standards.
The Role of Corporate Social Responsibility and Intellectual Capital on Company Value in the Banking Sector Sari, Eliza; Meirina, Elsa
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

Abstract

Company value is an important condition which is the main object for the company to continue to produce and increase company value as a continuation of the company's life in the future. This research aims to determine the influence of corporate social responsibility and intellectual capital on company value with good corporate governance as a moderating variable in the banking sector for the 2018-2022 period. The research method used is a quantitative method. The data collection technique used in this research is purposive sampling. The research samples were banking companies registered on the IDX with the number of samples used being 36 companies with a total of 5 years of research so that the final data used was 180 data. The research data analysis method uses Partial Least Squares (PLS) using the SmartPLS 4.0 application. The research results show that Corporate Social Responsibility (CSR) has no effect on company value. Likewise, Intellectual Capital (IC) has no effect on company value. In addition, Good Corporate Governance (GCG) does not moderate the relationship between CSR and company value, as well as between IC and company value.
Use Of Final Income Tax Incentives In MSME Tax Reporting During The Covid-19 Pandemic Pradata, Bramastyasa Gilang; Chairunnisa, Tasya
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.v11i3.2354

Abstract

The Covid -19 virus outbreak created impact bad to sector world economy including Indonesia. Micro, Small and Medium Enterprises (MSMEs) are one of them affected sectors pandemic This. Various effort has carried out by the government For build return Indonesia's economy so that it always walk with well, one its policy issued via PMK No. 44/PMK.03/2020 concerning incentive taxation or giving facility subtraction even liberation payment taxes, incl Final Income Tax for MSMEs that have Lots benefit towards MSME actors Alone. Research purposes This is For know how to do it submission and reporting incentive FINAL PPh DTP for MSMEs is appropriate with PMK No. 44/PMK.03/2020 and PP 23 of 2018 What just benefits obtained top MSME players utilization incentive FINAL PPh DTP. Result of study This Still many MSMEs do not understand and use incentive Final Income Tax during the Covid 19 pandemic against reporting MSME tax due to limitations knowledge and still must done guidance and outreach by the government, because MSMEs provide contribution yan big in development economy in Indonesia.
Audit Delay Analysis Based on Audit Effort, Earning Per Share and Audit Opinions Before and During the Covid-19 Pandemic Amyar, Firdaus; Nahrowi, Abdul Fatah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.2367

Abstract

The audit process is complex and requires a lot of resources causing audit delays resulting in delays in submitting financial reports. The COVID-19 pandemic adds challenges to the audit process. This research aims to determine the effect of audit effort, earnings per share, and audit opinion on audit delay with financial distress as a moderating variable. This research method uses secondary data with a quantitative approach where the sample selected in this research uses a purposive sampling technique. The population of mining sector companies registered on the IDX was 43 companies which were then eliminated to become 25 companies with a research period of 4 years, so there were 100 samples. The testing of data and hypotheses is separated between conditions before the COVID-19 pandemic (2018-2019) and conditions during the COVID-19 pandemic (2020-2021). The research results show that audit efforts had a negative and significant impact on audit delays before the COVID-19 pandemic. On the other hand, audit efforts have a positive impact on audit delays during the pandemic. Earnings per share had a negative impact on audit delays before and during the COVID-19 pandemic. Audit opinion has no effect on audit delays before and during the COVID-19 pandemic. Financial tensions moderated the influence of audit effort on audit delays before and during the COVID-19 pandemic, but financial tensions during the pandemic were unable to moderate the influence of audit effort on audit delays.
Optimalisasi Belanja Daerah Pada Badan Pengelolaan Keuangan Kabupaten Aceh Barat Daya Fitri, Rima Hidayatul; Fatmayanti, Fatmayanti
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.v12i1.2381

Abstract

Expenditures in the budget realization report have great significance because they reflect the use of public funds obtained from regional taxes. The interest of the community as the party who contributes these funds through taxes, lies in the desire to assess the extent to which the use of these funds is in accordance with the objectives, effective, efficient and focused on the public interest. Spending analysis can be done using the spending variance ratio, spending growth ratio, spending harmony ratio and spending efficiency ratio. The aim of this research is to analyze regional spending performance through the variance ratio, growth, harmony and efficiency of regional spending at the Southwest Aceh Regency Financial Management Agency. This research is quantitative descriptive. Data was collected through documentation techniques. This research uses secondary data in the form of the Budget Realization Report of the Southwest Aceh Regency Financial Management Agency. The results of this research can be concluded that the calculation results of the spending variance ratio show good results with an average of -14.12%. The calculation results of the expenditure growth ratio show positive results with an average of 7.84%. The calculation results of the expenditure harmony ratio show that the operating expenditure results are an average of 63.12%, while for capital expenditure it is 24.14%. The calculation results of the shopping efficiency ratio show an average result of 86.39%, which means that if you look at the shopping efficiency criteria, it is included in the quite efficient category.

Page 62 of 95 | Total Record : 944

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