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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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Fenomena Praktik Penghindaran Pajak Saat Pandemi Covid-19 Pada Perusahaan Property Dan Real Estate Fahrul Adhitya Pradana; Sartika Wulandari
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.v11i1.9500

Abstract

During the Covid-19 pandemic, Indonesia's tax revenues decreased due to weak economic conditions. The government seeks to increase economic activity by providing tax incentive programs to companies as affected taxpayers. However, companies take advantage of the program to carry out tax planning with tax avoidance. The purpose of this study is to analyze the factors that influence tax evasion in property and real estate companies during the Covid 19 pandemic which are listed on the Indonesia Stock Exchange (IDX). This study uses quantitative research. The population of this study are property and real estate companies listed on the IDX. The sampling technique used purposive sampling. The data in this study is secondary data obtained from the IDX. The data used in this study amounted to 78 data. The data analysis method uses panel data regression analysis with Eviews 12 software. The independent variables in this study are institutional ownership, profit levels, firm size and fixed asset intensity. In this study, the results were obtained that institutional ownership had a significant influence on tax avoidance in property and real estate companies during the Covid-19 pandemic. Meanwhile, profit levels, company size and fixed asset intensity did not have a significant effect on tax evasion in property and real estate companies during the Covid-19 pandemic.
Determinasi Triple Bottom Line Disclosure Terhadap Nilai Perusahaan dengan Profitabilitas dan Volatilitas Arus Kas Sebagai Pemoderasi dan Ukuran Perusahaan Sebagai Variabel Kontrol Sri Wahyuni; Sutan Febriansyah
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.v11i1.8506

Abstract

This study aims to examine the effect of The Triple Bottom Line (TBL) on firm value moderated by profitability and cash flow volatility. The two moderaing variables are controlled by firm size as a control variable. The sample was taken using a purposive sampling technique and the sample obtained was 43 companies that won Indonesia Corporate Social Responsibility Awards (ICSRA) 2021. This study used Moderated Regression Analysis (MRA). The result show that The Triple Bottom Line (TBL) and cash flow volatility have no effect on the value of the Indonesia Corporate Social Responsibility Awards (ICSRA) 2021. Meanwhile, profitability has a negative effect on firm value. In term of moderation, its is found that profitability is proven to be able to strengthen the relationship between the Triple Bottom Line (TBL) and firm value. Meanwhile, cash flow volatility was not able to strenghthen the relationship between the Triple Bottom Line (TBL) and firm value.
Determinan Profitabilitas Dengan Rasio Pinjaman Terhadap Simpanan Sebagai Variabel Moderasi Rahman Sastrawan; Edi Saputra; Nia Pratiwi
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.v11i1.9772

Abstract

The establishment of a banking company can improve the economy and people's welfare. Banking companies distribute funds to the public in the form of loans, so that economic activity runs well. Banking companies also have the main goal of increasing profits or profitability by measuring the value of Return on Assets (ROA). Profitability can be influenced by several factors, namely, Non Performing Loans (NPL) and Capital Adequacy (CAR). The purpose of this study is to see how much influence NPL and CAR have on profitability (ROA): Loan to Deposit Ratio (LDR) as a moderating variable. Secondary research data is in the form of financial statements of publicly listed companies (Tbk) of public and government private banks registered with the Financial Services Authority (OJK) in the 2019-2021 period, using a purposive sampling technique. Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results showed that NPL had a significant negative effect on ROA, while CAR had a positive effect on ROA. LDR does not moderate NPL and CAR on the profitability of banking companies. This research is useful as a reference for research in the field of accounting, as well as providing information in making investment decisions in a banking company.
Budget Absorption's Effectiveness: Budget Implementation Commitment, Human Resource Capabilities, And Budget Planning Accuracy Cris Kuntadi; Lia Puspasari
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.v11i1.9236

Abstract

This article reviews the variables that affect budget absorption effectiveness (Y), which functions as a dependent variable on budget planning accuracy (X1), human resource capabilities (X2), and budget execution commitment (X3), which serves as an independent variable. This article aims to develop a hypothesis for further investigation by showing how different variables interact. The literature review in this article shows the relationship between the accuracy of budget planning (X1) and the effectiveness of budget absorption (Y), the capabilities of human resources (X2) and the effectiveness of budget absorption (Y), and the commitment to budget implementation (X3) and the effectiveness of budget absorption (Y)
The Influence of Fixed Assets and Local Own Revenue on Maintenance Expenditures with Previous Years Budget Balance as Moderation (Study on Aceh Government 2016-2020) Farisa Rizky Putri; Rita Meutia
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.v11i1.9928

Abstract

ABSTRACTThis research aims to evaluate how the Fixed Assets and locally-generated revenue effect to the original income maintenance expenditure with previous year’s budget balance as moderation in Aceh Province on 2016-2020. This research is a descriptive research. It takes the sample with the census method which makes the entire population as a sample in 115 LKPD.  The population takes a place in all the cities in the Aceh Province. The time span evaluate all the variable effects including the moderating variables to dependent variables and processes by SPSS version 22. The results show that  in Aceh province, Fixed Assets partially have a positive effect on maintenance expenditures, regional original income partially has no effect on maintenance expenditures, the budget of the previous year’s budget has partially had a positive effect on maintenance expenditures, the budget balance is more apparent moderating the effect of fixed assets on maintenance expenditures, the budget is more the previous year artificially moderated the effect of local revenue on maintenance spendin
Pengembangan Pariwisata terhadap Pendapatan Masyarakat di Kota Sabang pada masa New Normal Muhammad Yusra; Dy Ilham Satria; Ridha Firdaus; Mauidhatul Jannah
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.v11i1.9315

Abstract

The tourism sector of Sabang City has so much potential, such as the Rubiah Island marine park, Iboih Beach, Gapang Beach, Anai Itam Beach, and others. For this reason, the local government of Sabang City with such rich potential for tourism objects is required to develop the tourism sector through careful and thorough planning, which is expected to have a very significant impact in order to increase revenue.The purpose of this study is to analyze the strategy of developing tourism objects in Sabang City in increasing income, the factors that become obstacles in the implementation of tourism object development strategies, and the efforts made in overcoming obstacles in the implementation of tourism object development strategies in Sabang City. Data collection was carried out through direct observation in the field, guided interviews, questionnaires, documentation and literature studies. With research stages which include; data observation, determining the main problem, activity objectives, literature study, data collection, data processing, analysis of results and evaluation, application of research results.The research results obtained: (1) The tourism development strategy implemented has experienced significant developments to increase people's income, but is not optimal, (2) The main inhibiting factors in the tourism development strategy are the limited budget for tourism, and promotion that has not been maximized, ( 3) Efforts that have been made by the government are making events, promoting Sabang City tourism, forming tourism-aware community groups, and Tourism Villages. 
Hubungan Faktor- Faktor Keputusan Kredit dan Potensi Gagal Bayar Pada Platform P2P Lending Chita Oktapriana; Lucia Ari Diyani; Dade Nurdiniah
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.10998

Abstract

The purpose of this research is to find out whether there is a relationship between educational background, economic motivation and credit installment literacy on the interest of the younger generation to apply for credit online and to the potential for default on these online loans. The target in this study is the younger generation at school age in the city of Bekasi in the age range of 15 to 29 years. This research is a canonical correlation study using primary data. In this study, there are 3 dependent variables, namely educational background, economic drive and literacy in online credit installment calculations and 2 independent variables. Meanwhile, the 2 independent variables consist of online credit decisions and the potential for default. Based on the results of the weight test, a relationship was found between educational background and the potential for default. More specifically, in the canonical structure test, it was found that there was a relationship with a strong influence between educational background and online credit installment literacy on credit applications and the potential for default in the reverse direction.
The Impact of Sustainability Reporting as a Moderating Effect on the Relationship Between Tax Avoidance and Firm Value Tifanny Jubilim; Widijaya Widijaya
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.12021

Abstract

This study aims to examine the moderating impact of sustainability reports on the relationship between tax avoidance with firm value. Tax avoidance is measured by using two indicators: effective tax rate (ETR) and GAAP effective tax rate (GAAP ETR), while sustainability reports are assessed based on the Global Reporting Initiative (GRI) standards. The sample for this study consists of companies listed on the Indonesia Stock Exchange (IDX) that have published sustainability report in the 2017-2021 period. Purposive sampling was used in this study to select data, resulting in a final sample of 57 companies that meet the established criteria. This research shows that there is no significant effect between tax avoidance and firm value that moderated by sustainability reports.
Analisis Transfer Pricing Determinants Di Masa Pandemi Covid-19: Suatu Studi Untuk Mengidentifikasi Permasalahan Transfer Pricing Di Indonesia Meily Surianti; Asriyati Asriyati; Putri Wahyuni; Jojor Lisbet Sibarani; Susilawati Susilawati
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.12454

Abstract

This study aims to measure the effect of company size, profitability, leverage and intangible assets practices transfer pricing. This research was conducted at the Indonesia Stock Exchange (IDX), which is a capital market that is still classified as an emerging market. Each capital market has different characteristics, so it is hoped that the results of this research can be used as a model to understand the symptoms or phenomena that occur as a result of Covid 19 to serve as a basis for policy making for regulators and other related parties. The research population is manufacturing sector companies listed on the IDX with an observation period of 2020-2021, namely during the Covid 19 pandemic. The analysis model uses a multiple linear regression model. The results of this study indicate that profitability has an effect on transfer pricing, while company size, leverage and intangible assets have no effect on transfer pricing.
Determinan Manajemen Laba pada Sektor Transportasi Saat Pandemi COVID-19 Wahyuni Wahyuni; Ade Maulidianti; Yocelyn Yulianto; Nina Febriana Dosinta
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.11666

Abstract

This study aimed to determine the effect of debt-to-equity ratio, return on equity, return on assets, net profit margin, institutional ownership, ownership concentration, managerial ownership, foreign ownership, free cash flow, company size, board of commissioners meetings, and audit committee meetings on earnings management. The research data was obtained from the annual reports of transportation sector companies listed on the Indonesia Stock Exchange in 2020-2021 using a purposive sampling method of 74 companies. Panel data regression analysis was conducted using Eviews 12. The results of this study indicate that free cash flow and intensive audit committee meetings were able to suppress earnings management practices in companies. However, debt-to-equity ratio, return on equity, return on assets, net profit margin, institutional ownership, ownership concentration, managerial ownership, foreign ownership, company size, and board of commissioners meetings did not have an effect on earnings management. 

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