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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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The Influence Of Firm Size, Leverage, Liquidity, Cash Turnover On Profitability: Empirical Study of a Food And Beverage Sub-Sector Companies In 2018-2022 Gunawan, Tipanirah; 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.v11i3.2383

Abstract

This research was conducted to determine and analyze the influence of firm size, leverage, liquidity, cash turnover on profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018-2022 with a population of 26 companies. The sampling technique used in this research was purposive sampling and the number obtained was 12 companies. Data analysis method using multiple regression, classical assumptions, and SPSS assistance. The results of this research show that the company size variable has a negative effect on profitability. The leverage variable has a negative effect on profitability. The liquidity variable has a positive effect on profitability. The cash turnover variable has a negative effect on profitability. Keywords: firm size, leverage, liquidity, cash turnover, profitability
Analysis of the Implementation of PSAK 72, Return on Assets, Current Ratio and Company Size on Property Company Value Regina, Rena; Kusuma, Indra Cahya; Didi, Didi
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.v12i1.2386

Abstract

Measuring company value can be done by observing the development of share prices on the stock exchange. The continuing increase in share prices reflects that many investors believe in companies paying more so that investors will get high returns. The purpose of this research is to determine the effect of PSAK 72, return on assets, current ratio and company size which is proxied by the natural logarithm of assets on company value which is proxied by the Tobin's Q ratio. The population in this study is property, real estate and building construction companies which listed on the IDX in 2013-2022. The sampling technique in this research was purposive sampling with several specified criteria and resulted in 7 property, real estate and building construction companies. The data analysis method used is multiple linear regression with Eviews 12 software. The results of this research show that PSAK 72 partially has no effect on company value, ROA partially has a positive effect on company value, CR and company size partially have a negative effect on company value. PSAK 72, ROA, CR, and company size simultaneously influence company value.
The Effect of Arrum Product Financing on Profit Income Dewi, Erna
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.v12i1.2406

Abstract

Arrum is a sharia loan scheme aimed at entrepreneurs with payments made in installments. Where the collateral that can be used is the Motor Vehicle Owner's Book (Buku Pemilik Kendaraan Bermotor/BPKB) for a car or motorbike, as well as gold. This research aims to examine the extent to which Arrum product financing influences profit generation at the Meulaboh branch of PT Pegadaian Syariah. The research method used in this research is a quantitative method. The type of data used in this research is secondary data. The population used in this research were customers of the Meulaboh branch of Pegadaian Syariah with a population of 250 people. Purposive sampling is the data collection method used in this research, namely 100 people. The analysis technique used in this research is regression analysis. The results of statistical research show that Arrum products have a positive and significant influence on profit generation at PT. Sharia Pawnshop Meulaboh Branch.
The Effect of Paylater Features, Service Quality, and Free Shipping on Purchasing Decisions Ningsih, Bella Sonia Tali Setya; Putri, Eskasari
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.v12i1.2407

Abstract

The aim of this research is to determine the influence of paylater features, service quality, and free shipping on purchasing decisions on Shopee e-commerce. The method used in this research is a quantitative method. The population in this study are people who have purchased products using Shopee and used the paylater feature on Shopee. The sample obtained was 108 respondents. To select the sample size, this research used a purposive sampling technique, and individuals who were deemed to have data sources that met the research criteria were given a questionnaire. The measuring tool used is a closed questionnaire with 18 statements and distributed via Google Form. The technique used in this research is multiple linear regression analysis by carrying out validity tests, reliability tests, followed by hypothesis testing after the assumption tests are met. From the analysis carried out it can be concluded that: (1) The Paylater feature (X1) has a significant positive effect on purchasing decisions (Y). (2) Service Quality (X2) has a negative and insignificant effect on purchasing decisions (Y). (3) Free shipping (X3) has a significant positive effect on purchasing decisions (Y).
The Effect of Financial Literacy, E-Money Use and Self-Control on Consumptive Behavior Light, November; Poniman, Poniman
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.v12i1.2413

Abstract

Consumptive behavior is the act of consuming an item or service excessively with high intensity that tends to prioritize wants over needs. The study aims to determine the effect of financial literacy, e-money usage, and self-control on the consumptive behavior of accounting students in Batam city. The total population was 1,354 accounting students with a sample of 93 accounting students. This study uses a quantitative approach with simple random sampling technique using primary data obtained from distributing questionnaires online using google form. The data in this study were processed using SPSS (Statistical Package for Social Science) software version 26. The data analysis technique in this study used validity test, reliability test, classical assumption test and hypothesis testing. The results of the t test research explain that financial literacy and the use of e-money partially have no effect on the consumptive behavior of accounting students. Self-control partially affects the consumptive behavior of accounting students. The results of the F test research explain that financial literacy, e-money usage, self-control simultaneously have a significant effect on the consumptive behavior of accounting students with a percentage of 17.9% and the remaining 82.1% is influenced by other variables.
The Effect of Control System Maturity and the Government Internal Oversight Capability Level on Audit Opinions Prakoso, Faisal; Aryati, Titik
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

Abstract

This research aims to evaluate the impact of the maturity of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP), the level of capability of the Internal Government Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah/APIP), and Performance Accountability measured by the Government Performance Accountability System Index (Sistem Akuntabilitas Kinerja Instansi Pemerintah/SAKIP) on the audit opinion of Local Government Financial Statements (Laporan Keuangan Pemerintah Daerah/LKPD). The data used in this research are the results of BPKP's evaluation for SPIP maturity, the level of APIP capability assessed through quality assurance by BPKP, SAKIP index assessed by the Ministry of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia, and audit opinions on LKPD issued by BPK RI for the years 2018, 2019, 2020, 2021, and 2022 for Local Governments. From a population of 542 local governments, this research sampled 520 Local Governments over 5 years (2018 to 2022) using secondary data, with a total of 2600 processed data. The results of the research indicate that the maturity level of SPIP, the capability level of APIP, and performance accountability have a positive impact on the issuance of audit opinions on LKPD. Therefore, improving SPIP maturity, APIP capability, and enhancing performance accountability can increase the accountability, reliability, and fairness of local government financial statements in obtaining Unqualified Opinion (Wajar Tanpa Pengecualian/WTP).
Analysis of Non-Performing Loans and Loan to Deposit Ratio Rachmawati, Rachmawati; A. Sabilalo, Mahmudin; Arif, Sepriansyah Johan
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.v12i1.2420

Abstract

Banks are trusted financial institutions that function as intermediary institutions, helping the payment system run smoothly and, no less important, as institutions that are a means of implementing government policies, namely monetary policy. This research aims to determine and analyze the level of bank health using the Non-Performing Loan and Loan to Deposit Ratio methods at PT. Bank Rakyat Indonesia (Persero) Tbk 2019-2022. The type of research used is descriptive research with a quantitative approach. The variables and measurements used in this research consist of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR). The results of this research show that for 4 periods, starting from 2019 to 2022, the findings were that the results of the bank's health level in terms of the Non-Performing Loan (NPL) ratio and Loan to Deposit Ratio (LDR) were overall healthy.
Performance of the Asset Sector at the Aceh Barat Daya Regency Financial Management Agency in Managing Regional Property Novita, Puja
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.v12i1.2421

Abstract

The Asset Division of the Regional BPK of Aceh Barat Daya Regency has done a good job in managing 's Regional Property, but its human resources are not sufficient to handle the existing workload. This is due to the very limited Regional Budget (APBD), which means it is still lacking. The purpose of this study was to determine the efficiency of the asset sector in managing Regional Property at the Regional Financial Management Agency of Aceh Barat Daya Regency. According to Bodgan and Taylor, qualitative research is a method for collecting descriptive information from witnesses or interviewees through written or oral statements, this research uses case study methodology. The Aceh Barat Daya District Financial Management Agency (BPKK) was the focus of this investigation. The data used in this study were obtained from interviews with the Head of Assets of BPKK Aceh Barat Daya and the position, organizational structure, duties, functions, and work procedures of BPKK Aceh Barat Daya as outlined in Perbup No. 7/2021. Based on the results of the research, the BPKK Asset Division has complied with the rules and regulations relating to the management of regional property and state property in Aceh Barat Daya, as stipulated in PP No. 27 of 2014 and Permendagri No. 19 of 2016.
Efektivitas Peran Bappeda Dalam Perencanaan Pendapatan Asli Daerah (PAD) Di Kabupaten Aceh Barat Daya Yusnira, Desi; Sartika, Dewi
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.v12i1.2429

Abstract

Increasing PAD (Pendapatan Asli Daerah) or local original income will have a good influence on increasing regional development and development. The better the contribution of PAD to the APBD (Anggaran Pendapatan dan Belanja Daerah), the less the government's fiscal dependence will be. This research was conducted to find out how effective the role of Bappeda is in planning local revenue in Southwest Aceh Regency. The type of research used is qualitative research with descriptive analysis method, which is research that refers to the preparation of theories formed by collecting data, compiling data, and analysing data. The data used in this study were sourced from primary and secondary data, which were obtained through observation and interviews. The results of the study concluded that in general the role of the Regional Development Planning Agency of Southwest Aceh Regency in Planning for Regional Original Revenue (PAD) is included in the criteria very effective, this can be seen from the average value of the effectiveness level of regional original revenue revenue of Southwest Aceh Regency during 2019 to 2022 which is 107.51%.
The Effect of Expertise Time Constraints, Interactivity and Promotion on Impulse Purchases Live Streaming TikTok Harahap, Tetty Rahmiati; Wahyuni, Erni
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.v12i1.2439

Abstract

E-commerce is currently developing rapidly throughout the world. This development began when the Covid-19 outbreak occurred and was felt by people throughout the world and there were increasingly more forms of online transactions compared to manual ones. This research aims to analyze the relationship between live streaming-based online sales and impulsive buying using indicators of interactivity, expertise and promotion time limit. This research is quantitative descriptive. The population in this study were students using TikTok in Labuhanbatu Regency. The sampling technique used was non-probability sampling. A web-based online questionnaire was created using the application from google form. Respondents were invited via email, WhatsApp, with a message containing a link connected to a website containing the questions in the questionnaire, then filled in. The targeted sample of 100 participants from this research is expected to meet the requirements to participate in this research. The data obtained from the research was processed using data analysis techniques, namely multiple linear regression analysis using SmartPLS. The results of this research conclude that interactivity has a positive and significant effect on impulse buying. This means that the higher the interaction that streamers build in making online sales on TikTok Live Streaming the higher the impulse purchases made by consumers. Second, this research also found that expertise has a positive and significant effect on impulse buying. the expertise a social media influencer possesses can greatly determine a customer's level of engagement, and therefore, their intent to purchase as well. In this way, the higher the expertise the streamer has in making sales on live streaming The higher the rate of impulsive betting that occurs during live streaming. Lastly, promotion time limits have a positive and significant effect on impulse buying. This means that the more promotional exposure felt by consumers, the higher the impulse purchases made during live streaming. Time limit marketing is a strategy for marketing products by providing limited time to create pressure for buyers so that they can speed up the process of making purchasing decisions.

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