Jurnal Akuntansi
Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode kuantitatif, kualitatif dan campuran. Jurnal Akuntansi diterbitkan dua kali dalam setahun, yaitu setiap bulan April dan November:.
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102 Documents
<![CDATA[PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SYARIAH (ISLAMIC SOCIAL REPORTING) ]]>
<![CDATA[Fitri Selvia]]>;
<![CDATA[Lela Nurlaela Wati]]>;
<![CDATA[Bono Prambudi]]>
<![CDATA[ JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v7i2.50
<![CDATA[The concept of corporate social responsibility (CSR) is now not only developing conventional economics, but also in the Islamic economy. The concept of CSR in Islam is Islamic Social Reporting, which is a special framework for reporting social responsibility in accordance with Islamic principles. The framework is not only useful for Muslim decision makers, but also useful for helping Islamic companies in fulfilling obligations towards Allah SWT and society. This writing method used literature review through various literature with the aim of informing the reader (informative research) about the themes in social responsibility disclosure in sharia-based companies.]]>
<![CDATA[PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS ]]>
<![CDATA[Alfiatun Jennah]]>;
<![CDATA[Rama Yuli]]>
<![CDATA[ JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v8i2.74
<![CDATA[The best company performance is seen in the company’s financial performance by using the rules of financial implementation properly and correctly. This study aims to determine between inventory turnover and accounts receivable turnover towards profitability partially and simultaneously on manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2017. This research was conducted to increase the company’s profitability and make the company successful in achieving its goals without any deviant actions. This type of research is quantitative descriptive using secondary data taken by Simple Random Sampling which is a sample selection where members are randomly selected randomly (all get the same opportunity to choose) where if it has been selected it cannot be selected again. The data analysis used is SPSS version 19 because the research model uses secondary data. The data is then analyzed using The Descriptive Statistical Test, Classic Assumption Test, Multiple Linear Regression Analysis Test, Hypothesis Test and Determination Coefficient Test. The results of the study prove that inventory turnover and accounts receivable turnover have a significant effect on company profitability. Therefore, companies need to increase inventory turnover and accounts receivable turnover in order to further increase the company’s profitability.]]>
<![CDATA[PENGARUH KARAKERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK / TAX AVOIDANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR PADA BEI TAHUN 2013-2016 ]]>
<![CDATA[Arviyanti Arviyanti]]>;
<![CDATA[Enong Muiz]]>
<![CDATA[ JURNAL AKUNTANSI Vol 7, No 1 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v7i1.22
<![CDATA[This study was conducted to determine empirical evidence of the influence of company characteristics and ownership structure on tax avoidance / tax avoidance in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (BEI) in 2013-2016. The samples used were 15 companies for 4 years so the total sample of 60 company data. Analysis of the data used is GLS (General Least Square) with the help of Eviews version 9. For independent variables, variable company characteristics are proxied on profitability (Return on Assets / ROA), leverage (Debt to Equity Ratio / DER), company size (Size) , capital intensity (Capital Intensity Ratio / CIR). The ownership structure variable is proxied to managerial ownership (OWNMANAG) and institutional ownership (OWNINS). As for the dependent variable tax avoidance is proxied at the effective tax rate (ETR / Effective Tax Rate). The results of this study are the influence of company characteristics which are proxied on ROA, DER, Size, CIR, only ROA which has a significant negative effect on tax avoidance. DER and Size have no significant negative effect, while and CIR have positive but not significant effect on tax avoidance. Effect of Proposed Ownership Structure on managerial ownership does not have a significant positive effect on tax avoidance and institutional ownership does not have a significant negative effect on tax avoidance]]>
<![CDATA[Analisis Rasio Likuiditas, Solvabilitas, Aktivitas Dan Profitabilitas Dalam Menilai Kinerja Keuangan Perusahaan ]]>
<![CDATA[Tarsija Tarsija]]>;
<![CDATA[Pandaya Pandaya]]>
<![CDATA[ JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v8i1.69
<![CDATA[This research is a case study with research objects namely PT. Indonesian Pilot Pen. The collection technique is done by documenting the financial statements covering the balance sheet, income statement and cost of goods sold. In measuring the company's financial performance, data analysis techniques namely financial ratio analysis include 1). Liquidity (Current Ratio, Quick Ratio, and Cash Ratio) 2). Solvency (Debt to Assets Ratio and Debt to Equity Ratio), (3). Activities (Fixed Assets Turnover, Inventory Turnover) and (4). Profitability (Gross Profit Margin, Net Profit Margin and Return on Equity) in 2012-2016 by comparing the ratio of industry standards.Based on the results of research and analysis shows that 1). Financial Performance of PT. Indonesian Pilot Pen during 2012-2016 in terms of liquidity shows that this result with each of the indicators in the category is quite good (liquid). 2). The results of the financial performance research show that each of these indicators is in a fairly good category (solvable. Furthermore, Financial Performance in terms of Activities in the Fixed Turnover and Inventory Turnover in 2012-2016 these results indicate fluctuations from year to year and are categorized as not good (inefficient). Financial Performance in terms of Profitability in Gross Profit Margin, Net Profit Margin and Return on Equity in 2012-2016 These results show fluctuations from year to year and are categorized as not good (inefficient).]]>
<![CDATA[PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PT. ASAHIMAS FLAT GLASS TBK ]]>
<![CDATA[Sinta Ayu Kelana]]>;
<![CDATA[Ramdany Ramdany]]>
<![CDATA[ JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v8i1.61
<![CDATA[CSR disclosure is one of the efforts made by the company to build trust in stakeholders so that investors are interested in investing their capital in the company. The purpose of this study is to analyze the disclosure of social and environmental responsibility that will be tested whether there is an influence on the company's financial performance. The financial performance of the company in this study is proxied by the variable ROA. In this study, the type of data used is secondary data taken from annual financial reports that have been published on the Indonesia Stock Exchange. This study uses a data sample of 6 years from 2011 to 2016. The results of this study indicate that the level of social and environmental responsibility disclosure affects ROA.]]>
<![CDATA[PENGARUH MODAL KERJA DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS ]]>
<![CDATA[Ani Widosari Trisnaningsih]]>;
<![CDATA[Haryono Umar]]>
<![CDATA[ JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v7i2.52
<![CDATA[In making a profitability decision, of course the company must have sufficient capital to finance operations in the company. This is to see how the influence of working capital and operational costs on profitability. The research method used by researchers is the method of multiple linear regression analysis, the coefficient of determination test, also performed a classic assumption test that is the Normality, Multicollinearity, Heteroscedasticity and Autocorrelation Tests and also the Hypothesis Test which consists of the F Test and the t Test.Based on the t test (partially) it can be seen that working capital has a significant effect on profitability. Whereas Operational Costs do not affect the profitability. And based on the F Test the value of Fcalculates that working capital and operational costs affect profitability. ]]>
<![CDATA[FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Dewi Sarifah Tullah]]>;
<![CDATA[Erma Apriyanti]]>;
<![CDATA[Emi Suryati]]>
<![CDATA[ JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v8i2.75
<![CDATA[This study aims to examine the effect of internal control systems, Good Government Governance and Human Resources Quality on the quality of local government financial reports in the Provinces of West Java and Banten. The Unit of Analysis in this study was the local government in the provinces of West Java and Banten. The sample in this study was the Regional Financial Management Agency in the Provinces of West Java and Banten. In this study, the number of samples used was 34 samples with an error rate of 5%. Data collection techniques using a questionnaire. Methods of data analysis using validity and reliability tests, multiple linear regression data analysis, classic assumption tests (normality, multicollinearity, heteroscedasticity), t tests, and coefficient of determination analysis (R2). The results of this study indicate that the internal control system and Human Resources Quality do not have a significant effect on the quality of local government financial reports, while Good Government Governance affects the quality of local government financial reports.]]>
<![CDATA[SISTEM E-FILLING: KEPATUHAN WAJIB PAJAK ORANG PRIBADI STUDI KASUS PADA PT. POLAPULPINDO MANTAP ]]>
<![CDATA[Supriatiningsih Supriatiningsih]]>;
<![CDATA[Veronica Melinda Astrinigsih]]>
<![CDATA[ JURNAL AKUNTANSI Vol 7, No 1 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v7i1.23
<![CDATA[The change to the regulations of taxes often confuse tax payers with assessable or taxable properties. The relatively underprivileged capacity of their understanding about tax regulation related to these from time-to-time changes itself, igniting the unexpected level of ignoring or even apathetic attitude, which can inhibit required obedience in paying taxes. In this research, we interested in studying deeply about perceived of ebilling and efillingy and influence towards compliance of taxpayer personality at PT. Monysaga Prima. Perceive can be branchmarking whether the tax payers understand the problems, and tax payers perceiving towards those regulations of income taxes with respect to can raise tax payers compliance. By utilizing samples of respondents, that is 68 tax payers registered at PT. Monysaga prima, this research examines the effect of perceived of ebilling and efillingy towards compliance of taxpayers. This statistical method used is multiple regression analysis with SPSS. The result of analysis indicated that confidence level 95% (sig 5%) which means that there are effect of ebillingg and efilling its has significan result]]>
<![CDATA[PERAN CSR, UKURAN PERUSAHAAN, KARAKTER EKSEKUTIF DAN KONEKSI POLITIK TERHADAP POTENSI TAX AVOIDANCE ]]>
<![CDATA[Mamlu Atul Munawaro]]>;
<![CDATA[Ramdany Ramdany]]>
<![CDATA[ JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v8i2.70
<![CDATA[The purpose of this research is to test the influence of corporate social responsibility, firm size , character executive and connections political about the potential of tax avoidance. The population in this research is a conglomerate company listed on the Indonesia Stock Exchange from 2014 to 2018. Sampling using the Purposive sampling method as much as 42 conglomerate companies in 2014-2018. The analytical techniques used in this study are multiple linear regression analyses. The results of the analysis showed that political connections were significantly positive against the potential tax avoidance. While Corporate Social Responsibility, corporate size, executive character are not determine the potential of tax avoidance.]]>
<![CDATA[ANALISIS PENGENDALIAN INTERNAL TERHADAP PEMBAYARAN TOP UP FLAZZ PADA PT. TRANS JAKARTA ]]>
<![CDATA[Andriyan Andriyan]]>;
<![CDATA[Ridwan Saleh]]>
<![CDATA[ JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v8i1.63
<![CDATA[PT. Transjakarta is a transportation company that uses an electronic ticket system. The ticket system at the Transjakarta bus stop since 2013 uses an electronic card (e-ticketing), instead of cash. One of these cards is the Flazz card issued by Bank BCA. However, the cash deposit from the sale of the flazz top up from Transjakarta to Bank Bca still experiences constraints, there is a difference every day. Then the need for internal control in the payment process and reconciliation between Bank Bca billing data and top up cash payments in the Transjakarta. So far the two reports that should have been balanced, in fact never happened. That is why reconciliation is needed and the causes of the differences are sought so that a balanced report can be produced. This study aims to determine the implementation of internal control on the concept of components according to COSO. The author uses descriptive methods with the type of qualitative analysis, by reviewing the application of elements of internal control by describing the facts that exist in the field, and analyzing the application of these elements with reference to COSO. The results show that in general the internal controls applied for top up flazz payments have met and are in accordance with the concepts and principles of internal control according to COSO. However, the implementation of the concept of internal control components needs to be refined to be more effective, namely the environmental control, risk assessment and monitoring components.]]>
