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Jurnal Akuntansi dan Keuangan
Published by Universitas Malikussaleh
ISSN : 23014717     EISSN : 2716022X     DOI : 10.29103
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, Indonesia. Jurnal Akuntansi dan Keuangan is published every year twice, February and August. Jurnal Akuntansi dan Keuangan as a medium for disseminating research results from researchers, lecturers, and practitioners in the field of Accounting. JAK receives articles from researchers from lecturers, students and practitioners in the field of Accounting that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English. Focus and Scope Jurnal Akuntansi dan Keuangan covered various of research approach, namely: quantitative, qualitative and mixed method. Jurnal Akuntansi dan Keuangan focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
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Search results for , issue "Vol. 12 No. 2 (2024): : September 2024" : 10 Documents clear
Peran Perilaku Keuangan Dalam Memediasi Pengaruh Literasi Keuangan dan Pendapatan Terhadap Keputusan Berinvestasi Ilyas, Andre; Nuryati, Arnita; Suryadi, Dodi; Yeni, Fitri
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16657

Abstract

This research aims to see whether financial literacy and income affect investment decisions with financial behavior as an intervening variable. The population in this study were 53 SMEs in the services sector in Kec. Padang Barat, Kota Padang. The sampling technique in this research was Nonprobability Sampling using Total Sampling with a total of 53 SMEs Services that are Actively Investing in Kec. Padang Barat, Kota Padang. Analysis of processing data used in SPSS 23. The results of this study are financial literacy has a negative and not significant effect on financial behavior, income has a positive effect on financial behavior, financial literacy has a negative effect on investment decisions, income and financial behavior have a positive effect on investment decisions. Furthermore, financial literacy and income has a negative effect on investment decisions through financial behavior.
Pengaruh Ukuran Perusahaan, Struktur Modal, dan Likuiditas terhadap Nilai Perusahaan indiraswari, susmita dian
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.18466

Abstract

This research aims to determine the influence of company size, capital structure, and liquidity on firm value. This quantitative and verificative study uses an associative design. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, totaling 40 companies. The sample was selected using purposive sampling, resulting in 14 companies. Data was collected through documentation (financial statements of the companies) accessed from http://www.idx.co.id. The data was analyzed using multiple linear regression analysis. The results of this study conclude that: Company size, capital structure, and liquidity have a significant simultaneous effect on the value of mining companies. Company size does not have a significant effect on the value of mining companies. Capital structure has a significant effect on the value of mining companies. Liquidity has a significant effect on the value of mining companies.
Pengaruh Capital Structure, Likuiditas, Profitabilitas, dan Firms Size terhadap Earnings Quality Dewi, Siska
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.12318

Abstract

The purpose of this study is to prove how the effect of capital structure, liquidity, profitability and company size on earnings quality. This study uses an analytical method, namely multiple linear regression with a quantitative approach. The samples in this study were 14 property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period from a total population of 86 companies. The results of this study prove that capital structure and profitability partially have a significant negative effect on earnings quality, liquidity partially has no effect on earnings quality, company size partially has a significant positive effect on earnings quality. Capital structure, liquidity, profitability and company size simultaneously affect earnings quality. In accordance with the results of this study, investors should pay more attention to the capital structure, profitability and company size of a company because these three things can affect earnings quality.
Analisis Sentimen Publik Terhadap Kenaikan Tarif PPN di Indonesia dengan Pendekatan VADER Fauziah, Novi; Alkautsar, Muslim; Suryaman, Yaman; Roji, Fikri Fahru
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16796

Abstract

Kebijakan perpajakan seringkali dianggap sebagai isu yang menarik untuk dibicarakan publik dan menimbulkan tanggapan pro dan kontra. Tanggapan tersebut mengandung sentimen positif dan negatif yang diungkapkan melalui media sosial khususnya Twitter (X). Penelitian ini bertujuan untuk menganalisis bagaimana sentimen masyarakat terhadap kebijakan perpajakan di Indonesia khususnya kenaikan tarif pajak pertambahan nilai (PPN). Penelitian ini menggunakan metode deskriptif kualitatif dengan metode pendekatan VADER (Valence Aware Dictionary and Sentiment Reasoner) yang belum banyak digunakan pada penelitian-penelitian sebelumnya. Pendekatan ini dapat mengukur bagaimana respon masyarakat terhadap kenaikan tarif PPN melalui media sosial dan memberikan pemahaman yang lebih mendalam mengenai interaksi antara kebijakan publik dan persepsi masyarakat. Hasil penelitian menunjukkan dominannya sentimen negatif, kritik, dan kekhawatiran masyarakat terhadap kenaikan tarif PPN yang memperparah kesenjangan pendapatan dan belanja sehingga hanya menambah beban masyarakat. Namun sentimen positif mendukung kenaikan tarif PPN karena mempercepat pemerataan pembangunan ekonomi nasional.  
Optimalisasi Pajak dan Retribusi Melalui Pariwisata dan Ekonomi Kreatif di Balangan Sasongko, Dhimas Wahyu; Yuliani, Rahma
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16051

Abstract

This research aims to measure the potential for regional taxes and levies through city tourism and the creative economy, analyze the potential and obstacles to the integration of city tourism and the creative economy in Balangan Regency; and measuring how much potential PAD develops from taxes and levies for the development of tourism and the creative economy in Balangan Regency. This research uses a descriptive qualitative method by focusing on the efforts made by Regional Government Organizations as well as the factors that encourage or inhibit the development of taxes and levies to increase the PAD of Balangan Regency. The analysis techniques used by researchers are data analysis before going to the field, data analysis using the Miles and Huberman model, feasibility analysis through Potential and Constraints, and data calculation analysis. The results of this research show that hotel taxes, restaurant taxes and the like, food/catering services taxes increased by 0.06%, 4.54% and 4.94% respectively and the affected levies were business services levies (recreational services, tourism and sports by 100% and use of regional assets by 8.08%) and parking services on the side of public roads by 34.97%. The potential increase in taxes and levies also affects the increase in PAD by 0.408%.
Pengaruh Green Accounting, Carbon Emission Disclosure, dan Profitabilitas terhadap Nilai Perusahaan Fina, Fina
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.17377

Abstract

The value of a company becomes the primary measure of performance to understand how a company is valued and appreciated in a business environment. However, rapid economic growth has led to increased environmental problems. The solution to this is to invest in environmental rehabilitation programmes to gain legitimacy in the public eye and the availability of information that can be a signal about the company's strategy especially in terms of environmental and social aspects. The study aims to analyze the impact of green accounting, carbon emission disclosure, and profitability on the value of companies in the mining sector listed on the Indonesian Stock Exchange period 2021-2023. Sampling techniques are purposive sampling with samples of 32 companies. Quantitative approaches of causal associative types, data analysis involves descriptive statistical tests, classical assumption tests, and double linear regression. The results show that green accounting and carbon emission disclosure have no significant impact on the value of a company, while profitability has a significant impact. Although green accounting and carbon emission disclosure are expected to enhance the corporate image through environmental responsibility, these findings suggest that markets and investors have not fully appreciated this information in their assessment. Profitability, as an indicator of financial performance, has proven to be a major factor that increases the value of a company.
Comparison of Financial Performance Badan Amil Zakat Nasional and Lembaga Amil Zakat Nasional Pramito, Rohman Fajri Jalil; Azwari, Peny Cahaya; Naz'aina, Naz'aina
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16127

Abstract

This research aims to compare and to examine about differences in the performance of zakat management between BAZNAS and Dompet Dhuafa through Financial Performance with purpose to evaluate the success of the institution is to look at how well it performs. The object of this research are the amil zakat institution in Indonesia, namely BAZNAS and Dompet Dhuafa. This study uses a purposive sampling with a descriptive quantitative approach. Data collection in this study is secondary data, which is referring to the annual financial reports published by the National Amil Zakat Institute. The data analysis is: financial performance (financial ratio by Ritchie and Kolodinsky). Based on the calculation, the result of the study state, BAZNAS is the highest-performing Amil Zakat Institution in the financial performance category due to its high fiscal performance ratios and its strong financial management capabilities, which maximize the amount of funds distributed in accordance with what was collected from the funds that were successfully collected. When it comes to the total amount of money collected over the course of 12 years, Dompet Dhuafa performs better than BAZNAS.
Persepsi Wajib Pajak Mengenai Korupsi, Penegakan Hukum dan Sikap Rasional Terhadap Tingkat Kepatuhan Wajib Pajak Herlina, Saskia; Rodiah, Siti
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.17887

Abstract

The purpose of this study was to investigate how taxpayers' views on corruption, law enforcement, and reasonable attitudes affect their level of compliance with tax obligations. This study used a sample of 100 taxpayers registered at KPP Pratama Pekanbaru Tampan. This research uses the accidental sampling method, which involves selecting participants based on chance and not based on certain criteria. This means that anyone who is encountered during the research is considered a suitable data source. The sample size was determined using the Slovin formula. Data were collected through the use of questionnaire techniques and analyzed using SPSS statistical software, specifically version 25. The study employed various data analysis techniques, including validity test, reliability test, classical assumption test, multiple linear regression test, t-test, and coefficient of determination. The results show that the independent variables, namely perceptions of tax corruption, law enforcement, and rational attitudes, jointly affect the dependent variable, namely taxpayer compliance.
Determinants of The Use of Accounting Information By E-Commerce-Based In MSMEs Pramudiati, Ningrum; Nusron, Lulu Amalia; Prasetya, Anggi
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16111

Abstract

A B S T R A C T                   This research focuses on the impact of accounting knowledge, information technology competence, and the preparation and presentation of financial statements on the use of e-commerce-based accounting information. The research population is all owners of culinary MSMEs in the Special Region of Yogyakarta. This research site includes Bantul Regency, Sleman Regency, Kulon Progo Regency, Gunungkidul Regency, and Yogyakarta City. The sample of this research was 95 respondents who are owners of culinary MSMEs were collected using a method of purposeful sampling. The research consists of a quantitative technique and questionnaire-based primary data. Methods for data analysis and descriptive statistical tests, tests of data quality, and hypothesis testing were processed by using SPSS 25. The results show that accounting knowledge, information technology competence, and the preparation and presentation of a financial statement have a positive and significant impact on the use of e-commerce-based accounting information in culinary MSMEs in the Special Region of Yogyakarta.Keywords: Accounting Knowledge, Information Technology Competence, Financial Reports, E-Commerce Based Accounting InformationA B S T R A C T   Penelitian ini bertujuan untuk menguji pengaruh pengetahuan akuntansi, kompetensi teknologi informasi, dan penyusunan laporan keuangan terhadap penggunaan informasi akuntansi berbasis e-commerce. Populasi penelitian ini adalah seluruh pemilik Usaha Mikro, Kecil, dan Menengah (UMKM) yang menekuni usaha bidang kuliner di Daerah Istimewa Yogyakarta. Lokasi penelitian meliputi Kabupaten Bantul, Kabupaten Sleman, Kabupaten Kulon Progo, Kabupaten Gunungkidul, dan Kota Yogyakarta. Pengambilan sampel menggunakan metode purposive sampling. Sampel pada penelitian ini adalah sebanyak 95 responden yang merupakan pemilik UMKM di bidang kuliner. Riset berupa pendekatan kuantitatif dan data primer. Data penelitian diperoleh dengan menggunakan teknik penyebaran kuesioner. Metode untuk menganalisis data menggunakan uji statistik deskriptif, uji kualitas data, dan uji hipotesis yang diolah dengan menggunakan bantuan SPSS 25. Riset ini menunjukkan hasil bahwa pengetahuan akuntansi, kompetensi teknologi informasi, dan penyusunan dan penyajian laporan keuangan secara positif dan signifikan berpengaruh terhadap penggunaan informasi akuntansi berbasis e-commerce pada UMKM kuliner di Daerah Istimewa Yogyakarta. Kata Kunci: Pengetahuan Akuntansi, Kompetensi Teknologi Informasi, Penyusunan Laporan Keuangan, Informasi Akuntansi Berbasis E-Commerce
The Influence of Fintech on Financial Management Behavior: A Case Study in Sigli City, Pidie Regency Nasruddin, Nasruddin; Darni, Surya; Wahyuni, Sri; Febriansyah, Sutan
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.18262

Abstract

This study aims to analyze the influence of Fintech Payment, Financial Literacy, and Service Accessibility on Financial Management among the residents of Sigli City. The research employs a quantitative approach with a survey method, involving 100 respondents selected using the Lemeshow technique. Data analysis uses Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3.0. The findings indicate that all indicators have good validity and reliability. The evaluation of the structural model suggests that the variables of Fintech Payment, Financial Literacy, and Service Accessibility have a positive and significant impact on Financial Management. Fintech Payment assists the community in managing their finances through the features provided, Financial Literacy enhances individuals' ability to make better financial decisions, and Service Accessibility improves the ease with which the community can utilize financial services.

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