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Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Kampus Bukit Indah, Desa Blang Pulo Kec. Muara satu Kota Lhokseumawe Kode Pos 24353
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INDONESIA
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 218 Documents
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Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan LQ 45 Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Dinda Novarina; Dedik Nur Triyanto
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.7352

Abstract

Financial statement fraud is a misrepresentation and intentional concealment of facts on account values in the financial statements which results in irrelevant financial information. Fraudulent financial statements can lead to internal and external conflicts within a company that can harm decision makers. This study aims to determine the effect of the fraud hexagon which consists of pressure (external pressure), capability (change of director's), opportunity (nature of industry), rationalization (auditor's opinion), arrogance (frequent number of CEO's picture), and collusion (government projects) simultaneously or partially against fraudulent financial statements on LQ 45 index companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses purposive sampling technique in determining the sample in order to obtain 24 companies in the LQ 45 index listed on the Indonesia Stock Exchange. This study uses a descriptive type of research with logistic regression analysis techniques using SPSS 25 software. The results of this study indicate that pressure, capability, opportunity, rationalization, arrogance, and collusion have a simultaneous effect on financial statement fraud. The partial test results show that rationalization, arrogance have a positive effect and pressure, capability, opportunity, collusion have no effect on financial statement fraud on LQ 45 index companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
Cover Depan, Editor, Reviewer, Daftar Isi Editor JAK
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.8631

Abstract

Cover Depan, Editor, Reviewer, Daftar Isi
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Provinsi Aceh Lilis Maryasih; Neza Aulia
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.6993

Abstract

This study aims to determine the effect of tax knowledge, taxpayer awareness, and motor vehicle taxpayers sanction on compliance with motor vehicle taxpayers (PKB) in Aceh Province. The population in this study were motor vehicle taxpayers who were registered at samsat office in Aceh Province. The data used are primary data by distributing questionnaires with google form. The method for determining non-probability sampling with Accidental Sampling techniques. Based on the Slovin formula obtained a sample of 100 taxpayers. Data analysis method uses validity test, reliability test, classic assumption test, multiple linear regression analysis, hypothesis testing and determination test.The result of hypothesis testing indicates that tax knowledge has a positive effect on motor vehicle tax compliance. Taxpayers awareness has a positive effect on motor vehicle tax compliance. Motor vehicle taxpayers sanction has a positive effect on motor vehicle tax compliance. Adjusted R Square value (R2) is 0,521 or 52,1%. So R2 of 52,1% is influenced by the variables used in this study while the remaining 47,9% is influenced by variables outside the research, for example public service accountability, fiscal service, and SAMSAT drive thru system.
Pengaruh Efektivitas Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Restoran di Badan Pendapatan Daerah Kota Tangerang Selatan Nurul Fikri Azzahra; Dini Gandini Purbaningrum
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.7930

Abstract

The purpose of this research is to find out how the big Effect of Tax Collection Effectiveness on Restaurant Taxpayer Compliance at the Regional Revenue Agency of South Tangerang City. The method used in this study is a quantitative method. The sampling technique used is purposive sampling. The respondents used were restaurant taxpayers who did not complied in the 2020-2022 period. The effectiveness of tax collection has an effect on Restaurant Taxpayer Compliance, where data is obtained that the value of sig for variable X to variable Y is 0.000. So that 0.000 <0.1 and the calculated T value is 12.707 > the T table value (0.05-98) is 1.661. So it can be concluded that H1 is accepted and H0 is rejected, it’s means that there is an effect of the effectiveness of tax collection on restaurant taxpayer compliance at the Regional Revenue Agency of South Tangerang City.
Tinjauan Kinerja Perusahaan, Konservatisme Akuntansi dan Kualitas Laba Salma Faisha Nanda; Ade Imam Muslim
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.7064

Abstract

This study aims to determine the influence of earning growth and accounting conservatism of earning quality in companies listed on the Indonesian Stock Exchange (IDX) in 2015-2020. In this research, we obtained data from the company’s financial statements with 300 firm years observation in the food and beverage sector, cigarette industry manufacturing companies, property and real estate sector companies, as well as airline sector companies listed on the Indonesian Stock Exchange (IDX), then analyzed using Panel Data Regression Analysis and the hypothesis were tested using Eviews. Our studi provide evidence that earnings growth and accounting conservatism had a significant effect on the quality of company earnings.
Corporate Governance Sebagai Mekanisme Mengurangi Praktik Manajemen Laba dan Dampaknya Terhadap Nilai Perusahaan Herlinda Pietoyo; Fransiskus Eduardus Daromes; Ana Mardiana
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.8300

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh corporate governance sebagai mekanisme untuk mengurangi praktik manajemen laba dan bagaimana dampaknya terhadap nilai perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dengan menggunakan metode dokumentasi. Sumber data dalam penelitian ini adalah annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2018 sampai dengan 2020. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sebanyak 129 sampel perusahaan. Metode yang digunakan dalam penelitian ini adalah analisis jalur. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan dewan direksi memiliki pengaruh negatif signifikan terhadap manajemen laba. Namun, komite audit memiliki pengaruh positif tidak signifikan terhadap manajemen laba. Kemudian, manajemen laba memiliki pengaruh negatif signifikan terhadap nilai perusahaan. Uji sobel menunjukkan bahwa manajemen laba mampu memediasi hubungan antara kepemilikan manajerial dan dewan direksi terhadap nilai perusahaan. Namun, manajemen laba tidak mampu memediasi hubungan antara komite audit dan nilai perusahaan
Evaluasi Pengelolaan Keuangan Dana Desa Pada Masa Covid-19 Di Desa Pandanlandung Kabupaten Malang Risnaningsih Risnaningsih; Ahmad Mukofi; Filaria Hendrani
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.7139

Abstract

This study aims to evaluate how the Financial Management of Village Funds During the Covid-19 Period in Pandanlandung Village, Wagir District, Malang Regency using qualitative research methods, with Village Head informants and Pandanlandung Village Government officials whose research focus is planning, implementation, administration, reporting and accountability. The data collection used is by interview, document and observation. The results of research conducted by researchers indicate that the financial management of the Pandanlandung Village Government is in accordance with Permendagri Number 113 of 2014 namely planning, implementation, administration, reporting, and accountability which are very effective so that they are sufficient and beneficial for the community.
Pengelolaan Sumberdaya Manusia Dalam Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah di Pemerintah Kabupaten Mahakam Ulu Hendra Wibowo Hului; Bambang Irawan; Rita Kalalinggi
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.8046

Abstract

The purpose of this study is to describe and analyze how resource management is to increase the capability of the Government Internal Supervisory Apparatus (APIP) in the Mahakam Ulu District Government. This study used a qualitative descriptive approach, using primary data, and secondary data, which were analyzed through an interactive model.  This study concludes that the management of human resources in increasing the capability of the Government Internal Supervisory Apparatus (APIP) in the Mahakam Ulu Regency Government, in general, has been carried out well but not optimal, it can be seen that competence development has been carried out through Training, Bimtek, Seminars, Webinars and supported by adequate funding. Likewise, the provision of incentives is carried out through TPP, as stated in Perbub No. Perbub 23 of 2021 with varying amounts according to the level of position. Then a conducive work environment and leadership elements have developed a strategy by building teamwork, starting with good coordination before carrying out supervision in the field. Furthermore, the human resource procurement process has been carried out through the 2019 CPNS procurement and inpassing process. However, this number has yet to reach the ideal number under the existing workload and inadequate work support facilities and tools.
Pengaruh Free Cash Flow, Pertumbuhan Penjualan Dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Sub Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 Mursidah Mursidah; Yunina Yunina; Fatia Rahmi
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.10331

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Free Cash Flow, Pertumbuhan Penjualan dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Sub-sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2021. Sampel dalam penelitian ini adalah Perusahaan Sub-sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia. Dalam penarikan sampel, penulis menggunakan teknik purposive sampling yaitu metode penarikan sampel dengan menggunakan kriteria tertentu. Data yang diperoleh dari publikasi Bursa Efek Indonesia. Penelitian ini menggunakan sebanyak 111 observasi dengan estimasi regresi data panel. Hasil penelitian menemukan bahwa variabel free cash flow dan pertumbuhan penjualan berpengaruh dan signifikan sedangkan likuiditas tidak memiliki pengaruh dan tidak signifikan terhadap variabel Kinerja Keuangan Perusahaan.
Pengaruh Attitude Subjective Norms, dan Perceived Behavioural Control Terhadap Minat Investor Berinvestasi Cryptocurrency Muhammad Muhammad; Driana Leniwati; Agung Muhammadiyah Prasetyo N.W; Ahmad Juanda; Endang Dwi Wahyuni; Setu Setyawan
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.8372

Abstract

This research is motivated by the increase in the number of investors from 2019-2021. This increase indicates that the Indonesian people have become increasingly interested to invest in cryptocurrencies while the price of cryptocurrency is very volatile so that it can be formulated in this study what factors cause investors to be interested to invest in cryptocurrencies based on attitude, subjective norms and perceived behavioral control. This study aims to determine the effect of attitude, subjective norms and perceived behavioural control on the intention to invest in cryptocurrency. This study used a quantitative approach with primary data of survey questionnaire to collect from a sample of 81 respondents using non probability with convenience sampling method. The collected data in this study was analysed using Structural Equation Model-PLS. The results of this study state that attitude, subjective norms and perceived behavioural control have a positive significant effect on the intention to invest in cryptocurrency

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