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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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Financial Distress Analysis Using Altman Z-Score, Ohlson, And Fulmer Methods : Empirical Study Of Aviation Sector Companies Listed On The Idx In The Period Of 2018 To 2021 Nurjanah, Yayuk; Darmawan, Ade
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.v12i6.3030

Abstract

Financial Distress is a condition where a company is unable to meet its current obligations that have matured such as trade debts, short-term bank debts, tax debts, etc. Usually, companies that are indicated to be experiencing financial distress have minimal income, causing the company to be unable to finance its operational costs, therefore, supervision of the financial condition, both from the balance sheet and profit and loss reports, must be carried out by the company to minimize the potential for bankruptcy in the company.The purpose of compiling this thesis is to find out how the Financial Distress analysis is in Indonesian aviation sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021 using the Altman Z-Score, Ohlson, and Fulmer methods. This study uses secondary data on the companies PT. Air Asia Indonesia Tbk, PT. Garuda Indonesia Tbk, and PT. Jaya Trishindo Tbk with quantitative descriptive analysis techniques.The final results of this study indicate that there are 2 Indonesian Aviation Sector companies that experienced Financial Distress from 2018 to 2021 which were calculated using the Altman Z-Score and Fulmer methods. There is one company, namely PT. Jaya Trishindo Tbk which has no potential to experience Financial Distress in 2019 and 201, but has the potential to experience Financial Distress in 2018 and 2020 calculated using the Altman Z-Score method. And the three companies did not experience Financial Distress when calculated using the Ohlson method. Keywords : Financial Distress , Altman Z- Score , Ohlson, and Fulmer.
Analysis of the Impact of Panoramic Train Ticket Prices on Argo Parahyangan Passenger Satisfaction Suryono, Totok; Mulyani, Haniva; Kartika, Ananda Putri
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.v12i6.3065

Abstract

This study aims to analyze the effect of Panoramic Train ticket prices on customer satisfaction in the relationship between Argo Parahyangan Gambir-Bandung Train and PT Kereta Api Pariwisata. A quantitative approach was applied by collecting data through questionnaires distributed to 100 passengers. The results of the study indicate that ticket prices that are in accordance with service quality have a significant effect on customer satisfaction. Appropriate pricing can increase satisfaction, while good quality service contributes to a satisfying travel experience. Factors such as comfort, cleanliness, and staff service also affect passenger perceptions of the services provided. This study provides useful insights for PT Kereta Api Pariwisata in optimizing pricing strategies and improving service quality. By understanding the relationship between ticket prices and customer satisfaction, companies can maintain and improve customer satisfaction, which ultimately increases loyalty and corporate image. Therefore, it is important for companies to adjust ticket prices to customer expectations and continue to improve service standards to maintain a competitive position in the transportation market.
Analysis of Value Added Tax Treatment Based on Law No.7 of 2021 at PT. YJG Hanan, Muhammad Syaepul; Hambani, Susy; Aziz, Ayi Jamaludin
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.v12i6.3077

Abstract

Tax is a government levy based on law that is used to finance state needs and improve the welfare of the people. Value Added Tax (VAT) is one of the main sources of state revenue, imposed on the consumption of Taxable Goods both within and outside the customs area. VAT also serves as a community contribution to support development funding across various sectors. This study aims to analyze the application of VAT based on Law No. 7 of 2021 at PT YJG. The study employs a descriptive method, involving the collection and comparison of actual data with theoretical frameworks, leading to an analysis related to the calculation, payment, and reporting of the company's VAT. The focus is on the calculation of input tax, output tax, and VAT reporting in compliance with the provisions of Law No. 7 of 2021, Chapter IV, Article 1. The results indicate that the VAT treatment at PT YJG adheres to the applicable provisions, including the implementation of an 11% VAT rate. Additionally, an analysis of the company's profit and loss report was conducted to assess the impact of the VAT calculation compared to the legal provisions. In conclusion, PT YJG fulfills its tax obligations in accordance with the prevailing regulations.
The Influence of Information Technology Utilization and Internal Control Systems on the Quality of Financial Reports Kova, Tania Bara; Zulkifli, Zulkifli
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3047

Abstract

In the era of globalization and the Fourth Industrial Revolution, the advancement of Information Technology (IT) has progressed rapidly, significantly impacting both private and public sectors. Despite the numerous benefits offered by IT, its implementation and utilization in the public sector often face various challenges, including infrastructure limitations, human resource constraints, and a lack of commitment to technological development. This study aims to evaluate the effect of Information Technology usage and internal control mechanisms on the quality of financial reports at Government Health Facilities in Region X. A quantitative research approach was employed, involving the distribution of questionnaires to 64 employees of Government Health Facilities in Region X as the primary data source. The data collection process included measurement and statistical analysis to test the hypothesis, utilizing SPSS 25 software for Windows. The study’s findings reveal that the effective use of Information Technology has a positive and significant impact on the quality of financial reports. Similarly, the internal control system also positively and significantly influences financial report quality. Together, these two variables have a substantial impact on improving the quality of financial reports at Government Health Facilities in Region X. This study provides practical benefits by encouraging the optimization of Information Technology and the strengthening of internal control systems to enhance financial report quality.
Green Accounting Implementation And CSR Disclosure On Company Profitability With GCG As A Moderating Variable: Case Study on a Listed Energy Company in Indonesia Stock Exchange 2017-2022 Huwaida, Sarah; Puspitasari, Ratih; Djanegara, Moermahadi Soerja
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3078

Abstract

  The decline in net profit experienced by several energy companies listed on the Indonesia Stock Exchange (IDX) in 2020, factory emissions causing air pollution, waste disposal into rivers, lakes, and seas leading to water pollution, soil damage, forest degradation, and other forms of environmental destruction that can cause natural disasters, the lack of economic improvement for residents living around mining areas despite the presence of energy companies, and the demands from society and the government for companies to balance business focus with attention to social and environmental conditions. The study aims to examine whether green accounting, CSR, and GCG affect the profitability of energy companies listed on the Indonesia Stock Exchange from 2017 to 2022. This research is quantitative, and the sampling method used to determine the research sample is purposive sampling. The results of the study, using multiple linear regression analysis and moderated regression analysis, show that green accounting, CSR, and good corporate governance negatively correlate with and impact company profitability. Also, GCG as a moderating variable can strengthen the relationship between green accounting and company profitability but does not strengthen the relationship between CSR and profitability. Keywords: Green Accounting, Corporate Social Responsibility (CSR), Good Corporate Governance (GCG)
Sustainable Accounting For SMEs in Indonesia: Implementation and Development Strategy Fahmie, Arief; Pamungkas, Bambang; Munawar, Aang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3099

Abstract

Sustainability accounting is becoming increasingly important for Small and Medium Enterprises (SMEs) in Indonesia in improving business sustainability and facing environmental challenges. This study aims to analyze the implementation of sustainable accounting in SMEs in Indonesia and develop effective development strategies. The results of the study indicate that SMEs in Indonesia have not yet fully implemented sustainable accounting, but have great potential to improve business sustainability. The proposed development strategies include increasing awareness and understanding of SMEs about sustainable accounting, developing appropriate accounting systems, and training and mentoring to improve SME capabilities. This study contributes to the development of sustainable accounting theory and practice in SMEs in Indonesia Keywords : sustainable accounting, small business, challenges, implementation
The Effect Of Merger And Acquisition On Financial Performance Per Company In Manufacturing Companies Listed On The IDX 2017-2021 Rachman, Rachmawaty; Kartika, Diamond; Marlina, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.1886

Abstract

Most of the companies work hard to expand the business in a various ways in order to remain established and generate profits. The company owner and manager has an interest to increasing company’s financial performance. Company restructurion is a method that can be implemented by companies so that the company's financial performance can grow, which can be done using various techniques, which is expansion techniques are one of them. Business expansion is an effort to develop a business which can be carried out by means of mergers and acquisitions. The purpose of this research was to determine there were influence of merger and acquisition on financial performance which is current ratio, debt to equity ratio, total aset turnover, net profit margin, return on equity, and earning per share. The researchers did research to manufacture companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling method used was purposive sampling, which resulted 19 manufacture companies as a research sample. The result of research analysis using Kolmogorov Smirnov showed that data not normally distributed, because the value of asymp. Sig (2-tailed) is smaller or equal to 0,05. The hypothesis data test using the Wilcoxon signed rank test because the financial performance before and after merger and acquisition showed an asymp. Sig (2-tailed) is smaller or equal to 0,05. The hypothesis test result showed that there are significant differences in return on equity after companies did merger and acquisition. While, in total asset turnover, current ratio, debt to equity ratio, net profit margin, and earning per share there is no significant differences after companies did merger and acquisition. Keywords : financial performance, merger, acquisition, financial ratio
The Effect Of Profitability, Company Value, And Financial Distress On Earnings Management: Case Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange 2018-2022 Pradipto, Didit; Nabhan, M Fahmi; Suharmiati, Suharmiati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.2837

Abstract

The aim of this study is to examine the effect of the independent variables that consist of profitability was proxied by Return on Asset Ratio, firm value was proxied by Price to Book Value, and Financial Distress was proxied by Altman Z”-Score toward dependent variable, Earning Managements, was proxied by Discretionary Accruals of Modified Jones Model. The sample from this research are real estate and property companies that listed in Bursa Efek Indonesia from 2018 – 2022. The companies chosen to be sampled in this research were chosen using purposive sampling method. The data and model testing include classic assumption (normality test, multicolinearity test, and heteroscedasticity test), statisctic descriptive analysis, and hypothetical test (T-test and coeficient determinination test). The classic assumption states the data are able to be used in the research. The T-test show partially profitability has negative effect and does not have significant effect on earning managements, firm value has significant and positive effect on earning managements, and financial distress show positive and does not have significant effect on earning managements. Meanwhile, the coeficient determination test shows that profitability, firm value, and financial distress have 52,7% effect in earning managements. Key words: Profitability, Firm Value, Financial Distress, Earning Managements
The Effect Of Moral Obligation, Tax Sanctions, And Service Digitalization On Motor Vehicle Taxpayer Compliance In Bogor City Laxsmi, Amelia; Pamungkas, Bambang; Asfiya, Nurul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.2843

Abstract

Motor vehicle tax is a tax imposed on the ownership and/or possession of motor vehicles. This tax is one of the provincial local taxes. Tax compliance refers to the extent to which taxpayers comply with applicable tax regulations. Taxpayer compliance is influenced by various factors. This study aims to investigate the influence of moral obligation, tax sanctions, and service digitization on the compliance of motor vehicle taxpayers in the city of Bogor. This research adopts a quantitative approach with the population being all motor vehicle taxpayers in the city of Bogor, and the sample consisting of 100 respondents obtained using the Solvin formula. Data collection is done through questionnaires and analyzed using multiple linear regression tests. Data processing utilizes the Statistical Package for the Social Sciences (SPSS) version 26. The results of this study indicate that, partially, moral obligation, tax sanctions, and service digitization have an impact on the compliance of motor vehicle taxpayers. Simultaneously, moral obligation, tax sanctions, and service digitization collectively influence the compliance of motor vehicle taxpayers.
The Effect Of Liquidity, Leverage And Profitability On Company Value: Case Study of a Listed Pharmaceutical Sub-Sector Company On the Indonesia Stock Exchange (2018-2022) Permata, Adilla Cahya; Muktiadji, Nusa; Khim, Soei; Silaen, Uluan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3033

Abstract

This Study aiming to know how influence Liquidity, Leverage, and Profitability On Company Value. In sub sector companies pharmacy. Research use approach quantitative. Data collection techniques sample use purposive sampling with amount sample as many as 7 companies. The type of data used is secondary data from report finance 2018-2022. This Study use statistical analysis and multiple linear analysis with using SPSS 26. The results of partial test research or t test shows that variable Liquidity (current ratio) and profitability (return on assets) have an effect to Company Value (price to book value), whereas Leverage (debt to equity ratio) no influential to Company Value (price to book value). Based on simultaneous testing or the f test shows that variable Liquidity (current ratio), leverage (debt to equity ratio), and profitability (return on assets) have an effect to Company Value (price to book Value). Keywords :​ Liquidity (current ratio), leverage (debt to equity ratio), and profitability (return on assets) have an effect to Company Value (price to book Value).

Page 72 of 95 | Total Record : 944

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