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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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Comparative Analysis Of Conventional Banks Financial Performance Before And During The Covid-19 Pandemic: Case Study At Registered Conventional Banks On The Indonesia Stock Exchange In The Period Of 2018 – 2021 Sari, Ervina Indri; Lestary, Fellya Destriliawaty Indah; Nurjanah, Yayuk
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.v13i1.3043

Abstract

The Covid-19 pandemic has had a significant impact on the banking sector, especially conventional banks. This study analyzes the comparison of the financial performance of conventional banks before and during the COVID-19 pandemic in the 2018–2021 period. The type of research used in this study is comparative research with a quantitative research method approach, with the Purposive Sampling sampling technique obtained a sample of 40 conventional banks in the 2018-2021 period. This study uses the CAMEL method to assess the financial health of banks based on the Capital Adequacy Ratio (CAR)), Asset Aspect (Productive Asset Quality (KAP)), Management Aspect (Net Interest Margin (NIM)), Earning Aspect (Return On Assets (ROA) & Operating Costs to Operating Income (BOPO)), and Liquidity Aspect (Loan to Deposit Ratio (LDR)). Data was obtained from financial statements that had been audited and analyzed using the paired t-test and the Wilcoxon signed-rank test. The results showed that there were significant differences in CAR, NIM, ROA, BOPO, and LDR before and during the pandemic, indicating changes in banks' risk management strategies, profitability, and efficiency in the face of crises. However, asset quality (KAP) did not show a significant difference, indicating that banks are still able to maintain stability in credit returns despite economic disruptions. This study has limitations on the scope of the sample which only includes banks listed on the stock exchange and does not consider external factors outside the financial sector. The results of this study provide insight into the resilience of conventional banks in facing economic crises and become a reference for policymakers and financial institutions in strengthening banking stability in the future. Keywords: Financial Performance, CAMEL Method, Covid-19
The Influence of Good Corporate Governance and Company Size on Company Financial Performance: Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange 2019-2022 Bellen, Atalya; Muktiadji, Nusa; Pardede, Robert Pius
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.v13i1.3057

Abstract

Bank companies are one of the sectors that encourage the pace of Indonesian economic growth. In order to run its business, banks are required to implement good corporate governance to minimize aberrations that might impact the company's financial performance. The Board of directors, ownership structure, and firm size are some of the most important parts of maintaining the bank business through the good corporate governance mechanism. This research was conducted to analyze and to study the influence of the size of the board of directors, institutional ownership, managerial ownership, and firm size on the company's financial performance that is projected on return on assets, where an empirical study was carried out on banking companies listed on the Indonesian Stock Exchange for the 2019-2022 period. The sample for this research came from 22 companies that met the purposive sampling criteria, where the companies were multiplied by 4 periods to obtain 88 samples. The results of this research show that partially, there is an influence of institutional ownership on financial performance. In contrast, the size of the board of directors, managerial ownership, and firm size have no partial effect on financial performance. Then for simultaneous testing, there is the influence of good corporate governance (board of director size, institutional ownership, managerial ownership), and firm size on financial performance. Keywords: Good Corporate Governance, Board of Director Size, Institutional Ownership, Managerial Ownership, Firm Size, Return On Assets
The Role of Management Ownership in Moderating the Effect of Company Size, Profitability, and Leverage on Company Value Viandika, Adhimsyah Huda; Tjahjono, Achmad
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.v13i1.3068

Abstract

Competition between companies encourages managers to formulate strategies and make important decisions to ensure the survival of the company and achieve its established goals. This study aims to utilize managerial ownership as a moderating variable to analyze the effect of company size, profitability, and leverage on company value. The research objects include companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using secondary data from annual financial reports, this study employs a quantitative approach. The data analysis method used is multiple linear regressions, which tests the direct relationship between the dependent variable (company value) and the independent variables (company size, profitability, and leverage). Additionally, this study examines the role of managerial ownership in moderating the relationship between these variables. The results indicate that company size, profitability, and leverage significantly affect company value. Specifically, company value increases with optimal management of size, profitability, and leverage. Furthermore, managerial ownership strengthens the relationship between these independent variables and company value.
Accounting Information System for Cash Receipts from Room Sales at The Pall Inn Hotel Cisarua Putri, Risma Wandari; Triwidatin, Yuppy; Warizal
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.v13i1.3101

Abstract

Hotels play an important role in the tourism industry because improving hotel management is essential for developing the tourism sector. Good hotel management includes the use of effective, diverse, and accurate accounting information systems. These systems are needed to simplify and accelerate the accurate presentation of financial reports. From its main function, the primary product sold by hotel businesses is room rentals or lodging services. Therefore, it is crucial for companies to implement relevant accounting information systems that meet the hotel's needs, especially in managing financial matters. The purpose of this study is to examine the accounting information system for cash receipts from room sales at the Pall Inn Hotel Cisarua. This study uses a qualitative research design with descriptive analysis, focusing on the accounting information system for room sales and cash receipts applied at the Pall Inn Hotel Cisarua. The study's results indicate that the accounting information system for recording cash receipts is consistent with the theory of sales accounting information systems. The Pall Inn Hotel implements a computerized accounting system to ensure transparency and efficiency; however, improvements are needed in internal control, staff training, and system maintenance.
Influence Good Corporate Governance, Capital Structure, and Company Size on Financial Performance of Oil and Gas Companies Nuraini, Airin; Cahyadi, Ilhaamsyah Putra
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.v13i1.3109

Abstract

The oil and gas sector is an important sector of the energy industry. This includes exploration, production, processing, distribution, sale of petroleum and natural gas. This sector has a crucial role in providing fuel for transportation, energy for households and industry, as well as raw materials for chemical products and other materials. Apart from that, this sector also plays a role in infrastructure and economic development in many countries that have abundant energy resources. The oil and gas industry will continue to grow, this is because oil and gas companies have energy resources that are important for the global economy This research was conducted to examine the influence of Good Corporate Governance, Capital Structure, and Company Size on Financial Performance. The sample used in this research is the financial reports of 12 oil and gas companies listed on the IDX for 2018-2022 using the purposive sampling method. The analytical method used is multiple linear regression analysis.The results of the research show that Good Corporate Governance and Company Size have no influence on Financial Performance, while Capital Structure has a significant influence on Financial Performance. Simultaneously GCG, DER, Company Size have a significant influence on the company's Financial Performance. Keywords : Good Corporate Governance, Debt to Equity Ratio, Firm Size, Financial Performance
Analysis of the Health Level of Sharia Savings and Loan Cooperatives in the Regulation of the Minister of Cooperatives Sudirawarda, Suci Utami; Afif, M. Nur; Aziz, Ayi Jamaludin
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.v12i6.3119

Abstract

Cooperatives act as institutions that are able to collect and create economic strength collectively to achieve a better level of welfare for their members. Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020 stipulates the method of assessing the Cooperative Health Level as a guide to objectively assessing cooperative performance consisting of risk profiles, financial performance and capital. This study aims to analyze the health level of KSPPS BMT Binaul Ummah Bogor City for the 2019-2023 period using a quantitative descriptive approach with primary and secondary data sources. The assessment was carried out based on the concept contained in the Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020 and Technical Instructions Number 15 of 2021, and supported by documentation, interview, and literature study methods. The results of the study showed that this cooperative had a score of 12.00 with a healthy category for risk profiles, a score of 90.00 with a healthy category for financial performance, and a score of 6.90 with a category under special supervision for capital. Overall, the Cooperative obtained a total score of 108.9 with a healthy predicate.
Accounting Information System for Cash Receipts from Room Sales at The Pall Inn Hotel Cisarua Putri, Risma Wandari; Triwidatin, Yuppy; Warizal, Warizal
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

Hotels play an important role in the tourism industry because improving hotel management is essential for developing the tourism sector. Good hotel management includes the use of effective, diverse, and accurate accounting information systems. These systems are needed to simplify and accelerate the accurate presentation of financial reports. From its main function, the primary product sold by hotel businesses is room rentals or lodging services. Therefore, it is crucial for companies to implement relevant accounting information systems that meet the hotel's needs, especially in managing financial matters. The purpose of this study is to examine the accounting information system for cash receipts from room sales at the Pall Inn Hotel Cisarua. This study uses a qualitative research design with descriptive analysis, focusing on the accounting information system for room sales and cash receipts applied at the Pall Inn Hotel Cisarua. The study's results indicate that the accounting information system for recording cash receipts is consistent with the theory of sales accounting information systems. The Pall Inn Hotel implements a computerized accounting system to ensure transparency and efficiency; however, improvements are needed in internal control, staff training, and system maintenance.
The Impact of Financial Literacy, Risk Tolerance, and Overconfidence on Investment Understanding in the Capital Market Ari, Muhamad As; Susandra, Farizka; Anwar, Saeful
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.v13i2.3157

Abstract

This study aims to analyze the influence of financial literacy, risk tolerance, and overconfidence on investment understanding in the capital market. In this research, the method used is quantitative with an associative problem formulation, with a sample of 100 respondents determined using a purposive sampling technique. The results of this study indicate that the t-statistic value for the financial literacy variable is 2.584 > 1.989 and the p-values value is 0.012 < 0.05. Risk tolerance has a t-statistic value of 3.301 > 1.989 and a p-values value of 0.001 < 0.05, while the overconfidence variable has a t-statistic value of 0.541 < 1.989 and a p-values value of 0.590 > 0.05. It can be concluded that financial literacy and risk tolerance have a positive and significant effect on investment understanding in the capital market. The overconfidence variable has no effect on investment understanding in the capital market. The risk tolerance variable is the most dominant in influencing investment understanding in the capital market, so the higher a person's risk tolerance, the higher their investment understanding. The novelty of this research lies in the measurement of the dependent variable investment understanding. The use of this variable provides a new perspective in understanding the factors that influence individual investment behavior in the investment world.
The Influence of Financial Knowledge, Financial Attitude and Personality on Financial Management Behavior of Contemporary Batik Craft MSMEs Qur’ani, Ramita Divta; Zulkifli, Zulkifli
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.v13i2.3191

Abstract

This study aims to analyze the influence of financial knowledge, financial attitudes, and This study aims to examine the influence of financial knowledge, financial attitudes, and personality on financial management behavior in contemporary batik craft MSMEs actors in region B. MSMEs have an important role in the local economy, but still face various challenges in effective financial management. This study uses a quantitative approach with a purposive sampling technique on 64 respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that financial knowledge, financial attitudes, and personality each have a positive and significant influence on financial management behavior. The three variables also simultaneously showed a significant influence, with an adjusted R² value of 0.831, which means that this model is able to explain 83.1% of the variation in financial management behavior. These findings emphasize the importance of financial literacy, the formation of a positive attitude towards financial management, and personality traits that support strengthening the financial capabilities of MSMEs actors. This study is expected to be a reference in designing more effective and sustainable MSMEs development training and policies.
The Effect of Audit CSR, Board of Directors Meeting, and Reputation on CSR Disclosure with Audit Committee as Moderation Ananda, Emmaculata Sac Cid
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.v13i1.3192

Abstract

This study aims to examine the effect of CSR audits, frequency of board of directors meetings, and corporate reputation on the dissemination of corporate social responsibility (CSR Disclosure), with the audit committee as a moderating variable. This study was conducted on 146 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The approach used is quantitative with panel data regression using EViews 12 software. CSR analysis disclosure is measured based on the 2021 GRI Standards checklist, while the independent and moderating variables are measured through annual reports and company desire reports. The results of the study indicate that CSR audits, frequency of board of directors meetings, and corporate reputation do not have a significant effect on CSR disclosure. In addition, the audit committee does not strengthen the relationship between CSR audits and CSR disclosure. However, the audit committee is able to strengthen the relationship between the frequency of board of directors meetings and CSR disclosure, as well as between corporate reputation and CSR disclosure. These findings indicate that the effectiveness of the audit committee plays an important role in increasing the transparency and accountability of CSR disclosure when actively involved in corporate governance practices. This study contributes to the development of corporate governance and sustainability literature, especially regarding the role of audit mechanisms in encouraging CSR information disclosure in manufacturing companies in Indonesia.

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