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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 Tax Avoidance and Tax Risk on Debt Costs in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange Manalu, Deni Srywahyuni; Loupatty, Linda Grace
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.v12i5.2914

Abstract

This study aims to empirically test the effect of tax avoidance and tax risk on debt costs in property and real estate sector companies listed on the Indonesia Stock Exchange. The research used a quantitative approach with secondary data in the form of financial reports presented by the company as a basis for collecting data. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange with reports that became research data for the period 2019-2022 with a total population of 91 companies. The sampling method used was purposive sampling with the criteria of companies that had been listed and had not experienced losses during the research year and there were 21 companies. This study uses Descriptive Statistical Tests, then Classical Assumption Tests, then continued with Hypothesis Tests. The results of this study indicate that tax avoidance has a positive and significant effect on debt costs, tax risk also has a significant negative effect on debt costs.
The Effect of Financial Distress, Audit Opinion and Audit Fee on Auditor Switching (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange) Lewier, Imanuella Gizkha; Usmany, Paul; Loupatty, Linda Grace
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.v12i5.2918

Abstract

This study aims to analyze the effect of financial distress, audit opinion, and audit fee on auditor switching in mining companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative research method. The sampling technique in this study uses a purposive sampling technique. The population is all mining sector companies listed on the IDX in 2022-2023, totaling 85 companies and the research sample is 46 companies. Using logistic regression analysis with SPSS 25.0 software in analyzing data in the preparation of this study. The results of this study are that financial distress and audit opinion do not have a significant effect on the company's decision to conduct auditor switching. Meanwhile, audit fees have a significant effect on the company's decision to conduct auditor switching.
Factors Influencing the Implementation of SAK EMKM on MSMEs in the Culinary Sector in Ambon City Karepesina, Mochdar; Loupatty, Linda Grace; Yuniarti Layn, Yuyun
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.v12i5.2919

Abstract

This study aims to determine the factors that influence the implementation of SAK EMKM in MSMEs in the culinary sector of Ambon City, the factors studied are Socialization, Educational Background, Business Size, Perception of MSME actors & Accounting Understanding. The data used in this study is primary data obtained through interviews with MSME actors in Ambon City. The informants in this study were MSMEs in the culinary sector located in Ambon City by taking 4 informants representing each range of Micro, Small and Medium. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results showed that the four informants had never received socialization from the government, but there was a perception factor of MSME actors that made them want to implement SAK EMKM. The educational background of accounting is relevant to financial reports, making informants able to implement SAK EMKM, and vice versa. MSME actors with medium business sizes can not only implement SAK EMKM but small and micro businesses can also. The four informants have the same perception regarding the benefits of financial reports based on SAK EMKM. Understanding accounting improves the quality of financial reports, helps develop business conditions and allows to effectively evaluate their financial performance
The Effect of Gross Regional Domestic Product and Human Development Index on Economic Growth Arrafiqi, Laksamana Aulia Fahmi; Arifin, Atwal
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.v12i5.2929

Abstract

This study analyzes the effect of Gross Regional Domestic Product, Human Development Index, and Open Unemployment Rate on economic growth in Central Java Province during the period 2020-2022. Using panel data from 35 districts/cities, the purposive sampling method is applied to capture regional economic disparities. The analysis was carried out using a panel data regression model, using the Random Effect Model, Fixed Effect Model, and Common Effect Model which were validated through the Chow and Hausman tests. The results showed that Gross Regional Domestic Product had a significant effect on economic growth (p <0.05), while Human Development Index had a significant but negative effect on economic growth. Conversely, did not have a significant effect on these variables (p>0.05). These findings underline the importance of improving the quality of human resources and managing GRDP to support economic growth, although unemployment is not always a direct determinant. The practical implication of this study is the need for policies focused on increasing productivity and resource management to support sustainable growth in Central Java.
The Effect Of Return On Asset, Debt To Equity Ratio, Current Ratio And Debt To Asset Ratio On Return On Equity: Case Study on S ector Companies Transportation and Logistics Listed on the IDX Amelia, Rita
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.v12i5.2931

Abstract

This research aims to determine and analyze the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), Current Ratio (CR) and Debt to Asset Ratio (DAR) on Return on Equity (ROE) in sector transportation and logistics companies which is listed on the Indonesian Stock Exchange. This research uses quantitative methods with multiple regression models. The population used in this research is sector transportation and logistics companies listed on the IDX for the 2022-2023 period. The sample for this research was 16 Financial Reports of Logistics & Deliveries sub-industry companies (K211) for the period 2022 and 2023 so that a total of 32 data were studied in 2 years of observation. The data collection technique is documentation. The data analysis technique used in this research is the classic assumption test and multiple linear regression analysis using the SPSS V26 software tool. The hypothesis was tested partially using the t test. The partial research results show that ROA and DAR have a positive effect on ROE, DER has a negative effect on ROE while CR has no effect on ROE in logistics and delivery sub-industry companies listed on the IDX for the 2022-2023 period. Simultaneous hypothesis using the F test. Simultaneous research results show a significant influence between ROA, DER, CR, DAR on ROE in logistics and delivery sub-industry companies listed on the IDX for the 2022-2023 period.
The Effect of the Government Internal Control System on the Performance of Government Agencies Saputra, Ade; Setiawan, Ade Budi; Jamaludin, Ayi
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.v12i5.2932

Abstract

This study aims to analyze the impact of the Government Internal Control System, budget, and organizational commitment on the performance of government agencies in Bogor City. Using a descriptive survey method, this study involves 36 Regional Government Organizations, with 10 Regional Government Organizations purposively selected as the sample. Data were collected through questionnaires, and results were analyzed using multiple linear regression to test the hypotheses. The findings indicate that Internal Control System, budget, and organizational commitment significantly influence government agency performance, both overall and partially. The combined influence of these three variables on the performance of government agencies in Bogor City reaches 44.5%. These findings highlight the importance of effective Internal Control System implementation, adequate budget allocation, and strong organizational commitment in improving government performance. This study contributes by providing insights for policymakers in Bogor City to strengthen these aspects to achieve more optimal governmental performance.
Analysis Of The Impact Of Tax Burden, Profitability, Sales Growth, And Company Size On Transfer Pricing : Case Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange For The Period 2021-2023) Tartila, Nilda; Putri, Wulan Wahyuni Rossa
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.v12i5.2948

Abstract

The aim of this research is to determine the effect of tax burden, profitability, sales growth and company size on transfer pricing. The nature of this research is quantitative. The research sample used purposive sampling and obtained 30 companies is food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This research uses secondary data in the form of financial reports and company annual financial reports downloaded from www.idx.co.id and the websites of each company sampled in this research. Data analysis uses multiple linear analysis. The results of this research show that tax burden and profitability influence transfer pricing. Meanwhile, sales growth and company size have no effect on transfer pricing. Also, tax burden, profitability, sales growth and company size simultaneously influence transfer pricing. Keywords : tax burden, profitability, sales growth, company size, transfer pricing
Reporting of Individual Taxpayer Annual Returns with E-Filling for Employees Hirmaleny, Yenny; Hartutik, Sri; Suprayogi, Suprayogi; Latif, Abdul; Fajar, Nanda Kurnia; Kherani, Evi; Suripto, Suripto; Holiawati, Holiawati
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.v12i5.2959

Abstract

The tax socialization activity at PT. Medikarya Utama aimed to enhance employees' understanding and awareness of filing Individual Taxpayer Annual Returns (SPT) through the E-Filing system. E-Filing, an electronic service provided by the Directorate General of Taxes (DJP), offers convenience and efficiency in tax reporting. This activity was held at PT. Medikarya Utama, Cicurug, Sukabumi, involving all company employees. The results showed improvements in tax literacy, technical understanding of E-Filing, and tax compliance levels. Additionally, the program boosted employees’ confidence in independently filing their taxes. However, some challenges were identified, such as limited digital literacy and technology access among certain employees. To address these issues, the company provided targeted assistance, intensive training, and adequate technological facilities at the workplace. This initiative not only positively impacted the employees but also demonstrated the company’s commitment to tax compliance and contributing to state revenue. By enhancing employees’ capacity to utilize E-Filing, PT. Medikarya Utama supports government efforts to promote digital transformation in taxation.
Determinants of Audit Report Lag in State-Owned Enterprises Rachman, Helmy Aulia; Fadila, Mutia; Rahma, Meilenia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

Timeliness in submitting financial reports that have gone through the audit process is an important indicator for stakeholders for decision making. Therefore, this study aims to analyze the effect of industry type, company size and auditor switching on audit report lag with audit tenure as a moderating variable in State-Owned Enterprises listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data sourced from the company's annual financial statements. The sample was taken using purposive sampling method, which consisted of 99 observational data analyzed through multiple linear regression and moderation regression using IBM SPSS software. The research findings show that industry type has a positive effect and company size has a negative effect on audit report lag. However, auditor switching has no effect on audit report lag, and audit tenure is unable to moderate the effect of industry type, company size, and auditor switching on audit report lag.
Exploration of Corporate Social Responsibility Activities in Indonesia: Tourism and Creative Economy Putri, Intan Lifinda Ayuning; Alam, Muhammad ⁠⁠⁠⁠Dimar; Rachman, Helmy Aulia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

The phenomenon of climate change is a global issue that has caught the attention of the government. The problem urges the government to enact various policies that can withstand the rate of climate change. One of the government policies is requiring companies to carry out Corporate Social Responsibility (CSR) activities. This policy has proven to increase investment in green initiatives, sustainability activities, employee training, and local community involvement. This study aims to map the CSR trends undertaken by Go Public companies in Indonesia, especially in the tourism and creative economy sector. This sector was chosen because it has a positive impact on climate change mitigation through investment in sustainable practices. The methodology used in this research is documentation to explore how the CSR of each company has evolved over several years and its trends. The findings of this study reveal the evolution of CSR from a mere philanthropic concept to a core strategy that integrates environmental sustainability, social welfare, and business growth. The implications of this research are expected to provide a more complex view of the direction of CSR development in Indonesia's tourism sector, with regards to policy, business practice, and future research.

Page 70 of 95 | Total Record : 944

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