cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budi Setiawan
Contact Email
jurnal.ibik@gmail.com
Phone
+62251-8337733
Journal Mail Official
jurnal.ibik@gmail.com
Editorial Address
Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
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
 62   63   64   65   66 
The Effect of Liquidity, Leverage and Company Size on Company Value with Corporate Social Responsibility as a Mediating Variable Kristantiningtyas, Dhian; Dewi, Maria Rosa Kumala
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.v12i1.2442

Abstract

This research aims to analyze the influence of liquidity, leverage and company size on company value with corporate social responsibility as a mediating variable. The liquidity variable is proxied by current ratio, the leverage variable is proxied by debt to equity ratio, the company size variable is proxied by the Natural Log of assets, the company value variable is proxied using Tobin's Q while the corporate social responsibility (CSR) uses assessment aspects from Global Reporting Initiatives (GRI) using 78 items. This type of research is quantitative research with a purposive sampling method with 148 samples from 64 mining and agricultural sub sector companies listed on the Indonesia Stock Exchange. This subsector was chosen because this subsector is closely related to the surrounding environment. The analytical method used is mediation regression analysis using the program, SmartPLS. The results of the hypothesis testing analysis show that liquidity, leverage and company size do not influence company value with CSR as a mediating variable. Testing the mediation effect also shows that the CSR variable is unable to mediate the relationship between liquidity, leverage and company size and company value. This means that the profits earned by the company are mostly used for the company's internal interests. The company also carries out CSR as a form track of social responsibility towards the environment which is not affected by the company's finances.
The Application of Government Accounting Standards in Social Service Financial Reports Wulandari, Wulandari; Rahmadani, Ika
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.v12i1.2453

Abstract

Good government is a government that is responsive, free from corruption, collusion and nepotism (Korupsi, Kolusi dan Nepotisme/KKN) and has good performance. Good governance can also be assessed from accountability, transparency and participation in every work result. Government Accounting Standards (Standar Akuntansi Pemerintahan/SAP) are a set of technical guidelines that regulate accounting principles, methods, procedures and practices that must be applied by government entities in preparing financial reports. Good financial reports have the following characteristics relevant, reliable, comparable, understandable. This research was conducted at the Suka Makmur social service, this research used descriptive qualitative methods. The location of the research was the Suka Makmur social service. The data used in this research is primary data obtained from interviews and observations. The data analysis technique used is the Miles Huberman model, namely data reduction, data presentation and drawing conclusions. The results of this research state that the implementation of government accounting standards in Suka Makmur social services makes the quality of financial reports better.
The Effect of Operational Audit and Internal Control on Raw Material Inventory Management Marpaung, Samuel Ariaputradana; Siagian, Harlyn L.; Manalu, Herold
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.v12i1.2464

Abstract

Economic developments in this era are in line with world developments which give rise to competition between companies and require company management to make the best decisions. The aim of this research is to analyze how much influence operational audits and internal control have on raw material inventory management. In this research, a quantitative method was applied where data was collected using a questionnaire, which was then processed using the SPSS data analysis tool. The research target was employees who worked at the house property company at PT Baritana Indah Persada Medan, with a total sample of 60 respondents. The data analysis methods applied in this research include descriptive statistics, classical assumption analysis, multiple linear regression, classical assumption analysis, hypothesis testing and coefficient of determination. The findings of this research reveal that there is a significant relationship between raw material inventory management and operational audits and internal controls to smooth the company's operations well.
The Effect of Company Size, Industry Classification, and Audit Tenure on Audit Report Lag Rachman, Helmy Aulia; Astri, Mutia Fadila
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.v12i1.2466

Abstract

This study aims to empirically prove the effect of company size, industry classification, and audit tenure on audit report lag with complexity of operations as moderating variable of State or Regional Owned Enterprises (Badan Usaha Milik Negara/Daerah/BUMN/D) companies listed on the Indonesian Stock Exchange in 2020-2022. This study employs quantitative approach involving secondary data of the companies’ annual report published on the official website of the Indonesia Stock Exchange collected through documentation. The samples selected through purposive sampling method include 111 observational data analyzed by multiple linear regression and moderated regression analysis. The results of the study show that company size has a negative effect and industry classification has a positive effect on audit report lag, with complexity of operations being able to moderate the effect of both variables. However, the results of this study cannot prove the existence of an effect between audit tenure and audit report lag, and complexity of operations is unable to moderate the effect of audit tenure on audit report lag.
Determination of Share Prices in Automotive Manufacturing Companies Amril, Elviani; Sukraini, Juita; Defitri, Siska Yulia
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.v12i1.2469

Abstract

Economic development and growth have increased significantly in the era of globalization. The capital market is one source of economic development in a country which has an important role as a means of financial funding for a company so that it can obtain financial resources from investors. The capital market provides long-term financial instruments with a maturity of more than one year, such as shares, bonds or what are usually called debentures, mutual funds and Exchange Traded Funds/ETFs, as well as derivatives. This aims of the research was to determine and analyze the influence of fundamental company conditions, the rupiah exchange rate and (Sertifikat Bank Indonesia/SBI) interest rates on share prices. This research used quantitative research and an associative approach carried out on automotive manufacturing companies listed on the IDX in 2018-2022. The total sampling technique was chosen for sampling. The results of this research are that the fundamental conditions of the company have a significant effect on share prices, while the rupiah exchange rate and SBI interest rates do not have a significant effect on share prices. This means that investors can consider the fundamental conditional condition of the company when they want to invest in shares, this research because a decrease or increase in the DER can affect the share price of automotive companies listed on the Indonesian Stock Exchange in 2018-2022.
The Effect of Financial Performance on Financial Distress Azizah, Syawalia; Lismawati, Lismawati
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.v12i1.2470

Abstract

This study aims to examine the effect of financial performance on financial distress with corporate governance as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The purposive sampling method was used in determining the research sample, so there were 42 companies and a total of 126 samples. The data analysis technique uses multiple linear regression analysis. The results of this study are capital adequacy and profitability have a negative effect on financial distress. Meanwhile, credit risk and corporate governance have a positive effect on financial distress. In addition, corporate governance is unable to strengthen and weaken the relationship of capital adequacy and credit risk to financial distress. However, the relationship between profitability and financial distress is weakened by corporate governance as moderation.
Data Collection on MSME Creative Industries in Medan City According to a Sharia Accounting Perspective Kasolati, K.; Kamilah, K.
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.v12i1.2477

Abstract

Increasing creative industries in small and medium businesses in Medan is the main focus in efforts to revitalize the local community's economy. The role of the Department of Industry, Trade, Energy and Mineral Resources (Dinas Perindustrian, Perdagangan, Energi, dan Sumber Daya Mineral/Disperindag ESDM) of North Sumatra Province must be analyzed from a sharia accounting perspective to ensure smoothness and fairness in collecting data on creative industries in Micro, Small and Medium Enterprises (MSMEs) in Medan City. This research aims to analyze the role of the Disperindag ESDM of North Sumatra Province in collecting data on creative industries among MSMEs in Medan using a sharia accounting framework. The method used is literature research to understand the concepts and principles of sharia accounting as well as interviews with other stakeholders in Medan City to understand the practices applied in developing the MSME creative industry. Currently there are several problems in collecting data on Small and Medium Industries (Industri Kecil Menengah/IKM) by the ESDM Department of Industry and Trade of North Sumatra Province. One of them is the difficulty of collecting MSME data in a timely and accurate manner, especially in places that are difficult to reach, so this can affect the quality of the information obtained. However, human resources are still limited to collect and analyze MSME data so that the effectiveness and efficiency of data collection is also disrupted.
Cash Disbursement Accounting Systems and Procedures from a Sharia Accounting Perspective Hanin, Haya Fadiyah; Kamilah, K
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.v12i1.2479

Abstract

Association financial systems require bookkeeping data to handle administrative and financial issues. This system is a collection of elements that are interrelated, have the same function and purpose, and were created to handle something that happens regularly. This system processes data (input) into data (output) in the form of financial reports. This research aims to analyze the implementation of the cash disbursement system and procedures at the Health Office of Medan City. The study focuses on the challenges of implementing the financial system, dynamic regulatory changes, and technological aspects that may affect financial management efficiency. Using a qualitative descriptive and quantitative survey method, observations, interviews, and document analysis were conducted to gain an in-depth understanding of the financial system's implementation in the Health Office. The research results classify several stages in cash disbursement and identify obstacles and potential improvements in the process and must comply with sharia accounting principles in the form of fairness, transparency and accountability. This study is expected to make a positive contribution to enhancing financial management efficiency and transparency in the healthcare sector.
Pengaruh Pelayanan Fiskus terhadap Kepatuhan Pajak Kendaraan Bermotor: Studi Empiris di Desa Sukanagara Astuti, Dewi Ratnasari; Ridwan, Rizky; Prayoga, Cepi Juniar; Isnawati, Isnawati
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.v10i3.2484

Abstract

This study was conducted with the objective of empirically testing and verifying the impact of the quality of service provided by fiscal authorities on motor vehicle tax compliance in Sukanagara Village. Motor vehicle taxpayers in this village, active in the fiscal year 2023, were used as the population for the study. A quantitative method was employed, where data was collected through questionnaires distributed to respondents and through literature review including academic journals and online sources. Several techniques were used to analyze the collected data. This included data quality tests to ensure the reliability of the data used, classical assumption tests to check the prerequisites for statistical analysis, and hypothesis testing to determine the significance of the impact of service quality on tax compliance. The results of this study are highly significant; based on the partial regression coefficient test or t-test, a t-value of 8.588 was obtained with a very low significance level (0.000), indicating a strong positive influence of the quality of fiscal services on motor vehicle tax compliance in Sukanagara Village. This shows that improvements in fiscal service quality have a direct impact on enhancing tax compliance among taxpayers, affirming the importance of high-quality services in improving the effectiveness of tax revenue collection. Keywords: Quality Of Service, Taxpayer Compliance
The Effect of Profitability, Company Size and Leverage on Company Value Oktaviani, Devina; Satriansyah, Arief; Widianingrum, Enggar
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.v12i2.2504

Abstract

This study aims to determine and analyze the effect of profitability, company size, and leverage on company value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The type of research used is statistical quantitative used with a population of 84 companies. A sample of 19 companies was selected through a purposive sampling technique. The independent variables in this study are profitability (ROA), firm size (LN), and leverage (DER) while the dependent variable in this study is the company value (PBV). The results showed that partially, profitability (ROA) and leverage (DER) had a positive and significant effect on firm value (PBV). Meanwhile, firm size (LN) has no significant effect on firm value (PBV). Simultaneously profitability, firm size and leverage have a positive effect on firm value.

Page 64 of 95 | Total Record : 944

 62   63   64   65   66 

Filter by Year

2013 2026


Reset
Filter By Issues
All Issue Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026 Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025 Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025 Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025 Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025 Vol. 13 No. 2 (2025): JIAKES Edisi April 2025 Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025 Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024 Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024 Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024 Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024 Vol. 12 No. 2 (2024): JIAKES Edisi April 2024 Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024 Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023 Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023 Vol. 11 No. 1 (2023): JIAKES Edisi April 2023 Vol 11 No 1 (2023): JIAKES Edisi April 2023 In Press Vol 10 No 3 (2022): JIAKES Edisi Desember 2022 Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022 Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022 Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022 Vol. 10 No. 1 (2022): JIAKES Edisi April 2022 Vol 10 No 1 (2022): JIAKES Edisi April 2022 Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021 Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021 Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021 Vol. 9 No. 1 (2021): JIAKES Edisi April 2021 Vol 9 No 1 (2021): JIAKES Edisi April 2021 Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020 Vol 8 No 3 (2020): JIAKES Edisi Desember 2020 Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020 Vol. 8 No. 2 (2020): JIAKES Edisi Agustus 2020 Vol. 8 No. 1 (2020): JIAKES Edisi April 2020 Vol 8 No 1 (2020): JIAKES Edisi April 2020 Vol 7 No 3 (2019): JIAKES Edisi Desember 2019 Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019 Vol 7 No 1` (2019): JIAKES Edisi April 2019 Vol 6 No 3 (2018): JIAKES Edisi Desember 2018 Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018 Vol 6 No 1 (2018): JIAKES Edisi April 2018 Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017 Vol 5 No 1 (2017): JIAKES Edisi April 2017 Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 Vol 4 No 1 (2016): JIAKES Edisi April 2016 Vol 3 No 3 (2015): JIAKES Edisi Desember 2015 Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015 Vol 3 No 1 (2015): JIAKES Edisi April 2015 Vol 2 No 3 (2014): JIAKES Edisi Desember 2014 Vol 2 No 2 (2014): JIAKES Edisi Agustus 2014 Vol 2 No 1 (2014): JIAKES Edisi April 2014 Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 Vol 1 No 2 (2013): JIAKES Edisi Agustus 2013 Vol 1 No 1 (2013): JIAKES Edisi April 2013 More Issue