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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 Taxpayer Awareness, Socialization, Sanctions and Accountability on Motor Vehicle Taxpayer Compliance Habibah, Marsa; Kusuma, Indra Cahya; Aziz, Ayi Jamaludin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

This study examines the influence of awareness, tax socialization, tax sanctions, and public service accountability on motor vehicle taxpayer compliance in Bogor City. Using a quantitative descriptive approach, this study involved 400 respondents selected using the simple random sampling method. Data were collected through structured interviews, observations, and questionnaires, and tested for validity and reliability. The data fulfillment test ensured that the regression was met, including normality, multicollinearity, and heteroscedasticity. The results of the study indicate that awareness and public service accountability have a significant effect on taxpayer compliance, emphasizing the importance of providing clear information and quality services. Tax sanctions also have a positive effect, indicating that the provision of appropriate sanctions can encourage people to comply with paying taxes. However, tax socialization did not have a significant impact on compliance, indicating that the dissemination of information alone is not effective enough. This study highlights the important role of the government in improving tax compliance through strategies that include public awareness, strict application of sanctions, and public service accountability. These findings provide insight for policy makers to design a more effective tax system that can increase state revenue.
The Effect of Green Accounting on Financial Resilience in Facing Climate Change Risks Ridayati, Salija; Setyowati, Rulis; Pandin, Maria Yovita R.
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to analyze the financial resilience of banking companies in facing climate change risks through the implementation of green accounting in the 2022-2023 period. The increasing risk of climate change affects the financial sector, including banking, which needs to adapt to maintain financial stability. Green accounting as an accounting approach that considers environmental aspects in financial reporting is expected to be a solution to increase corporate resilience in facing climate change risks. This study uses quantitative methods and secondary data analysis from the annual reports of banking companies that have implemented green accounting. The study population includes 46 banking companies listed on the IDX for the 2022–2023 period. The sample was selected using purposive sampling, consisting of Bank BCA, Bank BRI, and Bank BNI, based on certain criteria. The results of the study show that the implementation of green accounting contributes positively to corporate financial resilience, especially in terms of climate risk mitigation and improving corporate reputation. This study contributes to providing empirical evidence on the effectiveness of green accounting as a strategic tool in corporate financial planning, which supports banks in responding to climate change challenges more effectively in the future.
The Effect of Profitability, Liquidity and Asset Structure on Debt Policy Hidayat, Muhamad Lukman; Cahya, Indra; Anwar, Saeful
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

The purpose of this study is to examine the effect of Profitability, as measured by Return on Asset (ROA), the effect of Liquidity as measured by Current Ratio (CR) and Asset Structure, as measured by (SA) on debt policy as measured by Debt-to-Equity Ratio (DER) in Basic Material Sub-Sector companies listed on the IDX for the period 2019-2023 (Case Study on 28 Basic Material Companies on the Indonesia Stock Exchange). The technique used in this study uses purposive sampling technique. The data analysis method used is multiple regression with Stata14 software. The results of the study show that simultaneously there is an influence of the independent variables Profitability (ROA), Liquidity (CR), and Asset Structure (SA) on Debt Policy (DER) in Basic Material Sub-Sector Companies listed on the Indonesia Stock Exchange 2019-2023. While partially shows that there is a negative and significant influence of the Profitability variable on Debt Policy, while the liquidity and asset structure variables do not affect debt policy in Basic Material Sub-Sector Companies listed on the Indonesia Stock Exchange 2019-2023.
Determining Audit Report Delays in Property and Real Estate Companies Putri, Meriska Berliana; Alam, Muhammad Dimar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to analyze the effect of auditor switching, audit tenure, audit fee, frequency of audit committee meetings, and company size on Audit Report Lag in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This study is relevant because high Audit Report Lag can affect the relevance of financial reports for corporate decision making. The research data were obtained from annual reports and financial reports available on the official website and company website. A total of 42 companies were selected using a purposive sampling method based on certain criteria. Data analysis was carried out using multiple linear regression methods with the help of Eviews software. The results of the study indicate that auditor switching and audit fees have a significant positive effect on Audit Report Lag, while audit tenure and company size have a significant negative effect on Audit Report Lag. The frequency of audit committee meetings does not show a significant effect. The regression model used explains that variations in Audit Report Lag can be explained by the independent variables analyzed. These findings provide empirical evidence of the consistency of the influence of certain variables on Audit Report Lag as well as practical recommendations for management to optimize the audit process and financial reporting.
The Effect of Degree Quality, Career, and Motivation on Students' Interest in Continuing Masters Studies Amalia, Siti; Afif, M. Nur; Hutomo, Yoyok Priyo
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 | DOI: 10.37641/jiakes.v12i6.3018

Abstract

The purpose of this study was to determine the effect of quality motivation, career motivation, and degree motivation on the interest of accounting students to continue their master's studies in accounting with tuition fees as a moderating variable. The population in this study was 397 accounting students of the 2020 intake at 5 private universities in Bogor and the sample determination used a simple random sampling technique with the Slovin formula of 80 students. The analytical tools used were multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study prove that quality motivation and career motivation partially have a significant effect on the interest in continuing their master's studies in accounting, while degree motivation does not have a significant effect on the interest in continuing their master's studies in accounting. Quality motivation, career motivation, and degree motivation simultaneously have a significant effect on the interest in continuing their master's studies in accounting. Tuition fees as a moderating variable can moderate the effect of career motivation on the interest in continuing their master's studies in accounting, while tuition fees as a moderating variable cannot moderate the effect of quality motivation and degree motivation on the interest in continuing their master's studies in accounting.
Analysis of Accounting Treatment of Damaged Products for Production Cost Calculation at CV ABC Ningsih, Nur Afni Fitria; Lasmana, Andy; Hambani, Susy
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 | DOI: 10.37641/jiakes.v12i6.3039

Abstract

The aim of this research is to determine the calculation of the cost of production costs incurred, the accounting treatment of damaged products and the results of analysis after calculating damaged products. The research was conducted at CV ABC Bekasi. The research uses quantitative research methods with a qualitative descriptive method approach. The results for this research are the calculation of the cost of production at CV ABC Bekasi using the Full Costing method. The causes of damaged products at CV ABC Bekasi are exposure to a hot iron and stains that cannot be removed on the product, shadding, wrong unloading and dancing which causes clothes damage and cannot be repaired. The accounting treatment for damaged products at CV ABC Bekasi is normal and salable for sale. CVABC does not include sales proceeds from damaged products into the calculation of the cost of production. The sales proceeds are not charged to factory overhead costs because the company assumes that the proceeds from sales of good products are sufficient to meet the company's profit targets.
Consumer Protection Strategies through Legal and Management Perspectives in the Era of Voice Cloning Ummah, Siti Risdatul; Palupi, Nur Wulan Intan
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 | DOI: 10.37641/jiakes.v12i6.3048

Abstract

The advancement of artificial intelligence technology, especially voice cloning, opens up opportunities for innovation while also presenting new risks in digital marketing. This study explores the potential for misuse of this technology to manipulate consumers through false promotions, using a legal and management perspective. Using a normative legal approach and literature study, this study analyzes regulations in Indonesia, such as the Information and Electronic Transactions Law, the Consumer Protection Law, and the Personal Data Protection Law, and compares them with practices in other countries. The results of the study indicate that regulations in Indonesia are not yet adequate to handle the complexity of voice cloning misuse, especially in consumer and personal data protection. Therefore, companies are advised to adopt strategies such as utilizing detection technology, increasing consumer digital literacy, and implementing stronger internal policies. This study highlights the importance of updating regulations that are more responsive to technological developments, including voice cloning. In addition, cross-sectoral collaboration between the government, industry players, and the community is key to protecting consumers while utilizing the potential of voice cloning technology responsibly and ethically.
Impact of Insurance Contract Implementation and Financial Performance on Company Value in the Insurance Sector Hikmah, Fadillah Nur; Afif, Muhammad Nur; Melan, Maria Magdalena
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 | DOI: 10.37641/jiakes.v12i6.3049

Abstract

Financial performance is a description of the condition of a company that is analyzed to provide information about the work achievements and as a basis for evaluation and assistance in financial decision- making for the company. This research aims to determine the influence of the application of Statement of Financial Accounting Standards (Pernyataan Standar Akuntansi Keuangan/PSAK) 117 with financial performance variables, profitability, and solvency on the value of the company in the insurance sector. This study uses a quantitative descriptive method and the data used are secondary data obtained from reports or documents with the help of Eviews 12 software as a data processing tool. The population in this study is general insurance companies listed by the Financial Services Authority during the period 2018-2023, totaling 76 companies. Through purposive sampling method, 6 companies were selected as samples for a 6-year observation period. The results of the study show that Profitability does not affect the company value, while Solvency significantly influences the company value. Profitability and solvency moderated by PSAK 117 can moderate the company value.
Analysis of Integrated Audit Approach in Auditing Sustainable Energy Development Programs in State-Owned Enterprises Febrianto, Fernandus Roni; Amyar, Firdaus; Puspitasari, Ratih
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 | DOI: 10.37641/jiakes.v12i6.3058

Abstract

This research examines the use of the Integrated Audit Approach in auditing National Program 6, Sustainable Energy Development, on State-Owned Enterprises (SOEs) by AKN VII of the Audit Board of the Republic of Indonesia. Sustainable energy development, focused on renewable energy and energy efficiency, is a key priority in the 2020–2024 Medium-Term National Development Plan. Given SOEs' significant role in implementing this program, auditing their performance and governance is essential to achieving national strategic goals. The Integrated Audit Approach addresses limitations of traditional audits, such as restricted coverage and less strategic recommendations, by combining financial, compliance, and performance audits. This comprehensive method yields more in-depth and sustainable recommendations. The research uses a qualitative, descriptive-exploratory approach, gathering data through interviews with Audit Board auditors and reviews of internal reports and documents. Findings indicate that the integrated audit approach enhances SOEs' audit quality by delivering more strategic and relevant recommendations, particularly in sustainable energy governance. This study aims to advance audit theory and practice within the Audit Board, contributing to improved governance and performance of SOEs.
Analysis of Cooperative Health Level Based on Minister of Cooperatives and Small and Medium Enterprise Regulation Number 9 of 2020 Wibowo, Tri Joko Ari; Hambani, Susi; Hutomo, Yoyo Priyo
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 | DOI: 10.37641/jiakes.v12i6.3061

Abstract

This study analyzes the health level of the Sharia Savings and Loans and Financing Cooperative ABC based on the Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020. The focus of the study is on the financial performance and capital aspects for the period 2021-2023. The data were analyzed using the cooperative health inspection worksheet guidelines according to the Regulation of the Minister of Cooperatives and SMEs Number 15 of 2021. The results of the study show that Sharia Savings and Loans and Financing Cooperative ABC has been in the Under Special Supervision category for three consecutive years. The financial performance aspect shows a decrease in profitability and operational efficiency, while the capital aspect records a relatively good capital adequacy ratio. However, there are significant challenges in the liquidity and credit risk management aspects, including an increase in problem receivables. This study recommends strengthening risk management, increasing operational efficiency, and developing capital strategies to support the sustainability of cooperatives. These findings are important for cooperative managers, members, and policy makers in improving the health of sharia cooperatives in Indonesia.

Page 71 of 95 | Total Record : 944

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