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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 Effect of Operational Audit and Internal Control on Raw Material Inventory Management Marpaung, Samuel Ariaputradana; Siagian, Harlyn L.; Manalu, Herold Moody
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.v12i2.2508

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.
Design of an Accounting Information System in Preparing Financial Reports for Micro, Small and Medium Enterprises Mervita, Eda; Eviatun, Esti; Hasan, Saukani
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.v12i2.2521

Abstract

The problem in this research is how the sales information system works in preparing financial reports in accordance with SAK ETAP in one of the micro, small and medium enterprises in the 16 markets of Palembang city, namely Bella Store. The aim is to create an accounting information system for preparing appropriate financial reports in accordance with SAK ETAP at the Bella Store at Pasar 16 Palembang. The data analysis in this research is a qualitative analysis by collecting and compiling financial reports starting from evidence of daily recording and evidence of goods purchase data to produce financial reports. The results of the analysis show that Bella Store does not yet have an accounting system. Bella Store makes financial reports which are used as company managers and financial accountability to parties outside the company . Keywords: Accounting, Finance, Reports, Sales, Systems
The Effect Of Free Cash Flow And Good Corporate Governance On Firm Value Bertasari, Meilani; Susanto, Heri; Marnilin, Feni
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.v12i3.2544

Abstract

The purpose of the study was to determine the condition of Free Cash Flow, Audit Committee, Managerial Ownership, and Institutional Ownership simultaneously on Company Value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2022. The research method uses qualitative research. Collection techniques with documentation methods obtained from internet information. Data analysis using multicollinearity, Multiple Linear Regression, Heteroscedasticity, Autocorrelation Test.  Based on the results of data analysis, it can be concluded that the highest Free Cash Flow value is owned by MLBI, and the lowest is owned by CLEO. The highest Audit Committee value is owned by BUDI, CAMP, CEKA, CLEO, DLTA, ICBP, INDF, MLBI, MYOR, ROTI, and STTP, and the lowest is owned by ULTJ. The value of Managerial Ownership is owned by CEKA, and the lowest is owned by TBLA. The highest Institutional Ownership value is owned by BUDI, CAMP, CEKA, CLEO, DLTA, ICBP, INDF, MLBI, MYOR, ROTI, and STTP, and the lowest is owned by ULTJ. The highest PBV value is owned by GOOD, and the lowest is owned by PT SKBM. Free Cash Flow, Audit Committee, Managerial Ownership, and Institutional Ownership simultaneously affect Firm Value. Keywords: Free Cash Flow, Good Corporate Governance, Audit Committee, Managerial Ownership, Institutional Ownership, firm value.
Analysis Of Return On Assets And Dividend Payout Ratio On Stock Performance: Case Study of Pharmaceutical Companies Listed on the Indonesian Stock Exchange for the 2017-2022 Period Muktiadji, Nusa; Amanda, Beautiful Dinda; Khim, Soei
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.v12i2.2548

Abstract

This study aims to determine the Analysis of Return on Assets and Dividend Payout Ratio on Stock Performance (Case Study of Pharmaceutical Companies Registered on the Indonesia Stock Exchange for the 2017-2022 period). The population in this study were 12 pharmaceutical companies listed on the IDX and 6 samples. Companies with 6 years of data. The sampling method used is the non-random sampling method. The data analysis method used is multiple linear regression analysis to determine the effect of profitability, market ratios and interest rates on stock prices. Testing data was carried out using IBM SPSS Statistics 25 Software. From the results of the regression analysis test, it is obtained that the t value is - 2.049 with a significance level of 0.048 (0.048 <0.05) so that the variable Return on Assets (X1) has a significant effect on stock prices, which means H1 is acceptedFrom the results of the regression analysis test, it was obtained that the t value was 1.478 with a significance level of 0.149 (0.149 > 0.05), so the dividend payout ratio (X2) variable did not significantly affect stock prices, which means H2 was rejected. From the results of the regression analysis test, the calculated f value was obtained. of 3.631 with a significance level of 0.038 (0.038 <0.05) then the variables Return on Assets and Dividend Payout Ratio have a simultaneous and significant effect on stock prices, which means H3 is accepted. Keywords : Profitability, Market Ratio, Stock Prices
The Influence Of Liquidity, Profitability And Capital Structure On Dividend Policy: Empirical Study On The Consumption Goods Industry Sector On The Idx, 2017-2021 Puspitasari, Ratih; Gunawan, Audreylia; Rachman, Rachmawaty
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.v12i2.2556

Abstract

The capital market is one of the tools to make investments, every investor who makes an investment expects a profit from the investment they make. Profit is the main goal when an investor makes an investment, one of the goals of sharing profits that a company can make for its investors to distribute dividends or dividend policy. This study aims to determine whether liquidity, profitability, and capital structure have an influence on dividend policy in consumer goods industry companies in 2017-2021. This study used quantitative methods and purposive sampling techniques to obtain the number of research samples. Based on the purposive sampling technique, it was found that 6 companies had secondary data types that would be used in this study. This research uses multiple linear analysis with SPSS 25.0 application. The research results obtained from this study are that liquidity has no partial effect on dividend policy, profitability has a partial effect on dividend policy, and capital structure has no partial effect on dividend policy. And liquidity, profitability, and capital structure which have a simultaneous influence on dividend policy Keywords: Liquidity, Profitability, Capital Structure, Dividend Policy
Determinants of Taxpayer Compliance Through Taxpayer Satisfaction Rahmi, Iftitah; Defitri, Siska Yulia; Maison, Witra
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.v12i2.2588

Abstract

Taxpayer compliance is a taxpayer's action in fulfilling his tax obligations in accordance with the provisions of the applicable laws and regulations in a country. E-Filling is a service for filling out and submitting taxpayer tax returns which is carried out electronically through a real time online system that provides application services or the Directorate General of Taxes website. This study aims to determine the effect of the application of e-Filling and the quality of tax services on taxpayer compliance with taxpayer satisfaction as an intervening variable. The data of this study was obtained from questionnaires (primary). The sampling technique uses the total sampling method. The number of samples in this study was 155 respondents. The technique in data analysis used is Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study show that the application of e-Filling and the quality of tax services have a positive effect on taxpayer compliance and taxpayer satisfaction, while taxpayer satisfaction does not interfere with the effect of e-Filling implementation and the quality of tax services on taxpayer compliance.
Evaluation of Village Fund Allocation Management Parera, Viki; Silooy, Revi Wilhelmina; Usmany, Alfrin Ernest Marten
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

This study aims to evaluate the management of Village Fund allocation in Wamkana Village, Namrole District, South Buru Regency. The formulation of the problem includes planning, budgeting, implementation, reporting, administration, accountability, and evaluation. The method used is descriptive qualitative with the object of research in Wamkana Village. Data sources consist of primary data through interviews with the village government and community, as well as secondary data from related village documents. The results of the study indicate that the planning of village fund allocation has not been maximized, while budgeting does not provide enough open space for the community. The implementation of the program is good, but financial reporting is not in accordance with Permendagri No. 20 of 2018. Administration is still done manually, which is quite good, but the accountability and evaluation of the village government seem closed and have never been done. This shows the need to increase transparency and community participation in the management of village funds.
Determinants of Academic Fraudulent Behavior Using the Fraud Diamond Theory Approach Fahmie, Arief
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.v12i2.2619

Abstract

Education aims to help humans to increase their potential through the field of study. Education is a process of positive character building so that a person becomes intelligent and has mental, emotional, and spiritual integrity. Education not only conveys knowledge and skills but also trains instincts, and builds habits, attitudes, and correct behavior in students. Various cases of academic fraud have made it difficult for educational institutions to achieve their goals. Fraud can occur in any field including in the academic field. This fraud is usually carried out by adults who consciously and deliberately commit fraud to obtain personal or group benefits. This study examines the effect of pressure, opportunity, rationalization, and capability on academic fraudulent behavior. The population in this study were students of the Accounting Bachelor Program at the Institute of Business and Informatics Kesatuan. The research sample was 110 respondents. This study uses primary data from a questionnaire designed using a 1-4 Likert scale. Data were analyzed using multiple linear regression. The results of the analysis show that pressure, opportunity, and rationalization have a positive effect on academic fraud behavior, while capability does not affect academic fraudulent behavior.
Analysis of the Implementation of PSAK No. 2 in Healthcare Sector Companies in 2021-2022 Alfayed, Jonathan Tristan; Wahyuni, Nabillah Nur; Anastasia, Anastasia; Simon, Febryanti
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

The cash flow statement is an integral part of the company's financial statements in each period. This indicates that the statement of cash flows is significant, especially in helping users of financial statements in decision-making. Therefore, the company must be able to prepare a cash flow statement following the provisions set by PSAK No. 2 which regulates the cash flow statement. This study aims to identify the cash flow statement of each healthcare sector company in 2021-2022 and its application following the provisions of PSAK No. 2. This study uses a descriptive qualitative method using purposive sampling techniques to collect secondary data that has been published by the IDX official website related to healthcare sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. The results of the research that has been conducted show that healthcare sector companies have implemented cash flow statements following the provisions stipulated by PSAK No. 2, but it is known that there are still several elements in the company's cash flow statement that do not follow the provisions specified by PSAK No. 2.
The Effect Of Company Size, Profitability, Leverage, And Institutional Ownership On Tax Avoidance With Liquidity As A Moderating Variable In Construction Industry Companies Listed On The Indonesian Stock Exchange For The Period 2018- 2022 Galingging, Novina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2642

Abstract

Taxes are one of the primary sources of state revenue and are very important in supporting development and financing state expenditure. However, the achievement of tax revenue in Indonesia still needs to be below the average of Asia Pacific countries, partly due to tax avoidance efforts. Some companies use legal loopholes or take illegal actions to minimize taxes payable, such as shifting income abroad. This study analyzes the effect of company size, profitability, leverage, and institutional ownership on tax avoidance, with liquidity as a moderating variable. The sample comprises 64 construction companies listed on the Indonesia Stock Exchange for 2018-2022, with 320 observations. The research model uses Generalised Least Square (GLS) for direct effects and Two Stage Least Square (TSLS) for indirect effects. The  results  showed  that  company  size,  profitability,  and  institutional  ownership  do  not significantly affect tax avoidance, while leverage has a positive impact. In addition, liquidity, as measured by the Current Ratio, does not strengthen the effect of firm size, profitability, leverage, or institutional ownership on tax avoidance.   Keywords: Firm Size; Profitability; Leverage; Liquidity; Institutional Ownership

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