cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Indrayani
Contact Email
indrayani@unimal.ac.id
Phone
+6285260568234
Journal Mail Official
jak@unimal.ac.id
Editorial Address
Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Kampus Bukit Indah, Desa Blang Pulo Kec. Muara satu Kota Lhokseumawe Kode Pos 24353
Location
Kota lhokseumawe,
Aceh
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
 16   17   18   19   20 
Pengaruh Ekspektasi Return dan Literasi Keuangan Terhadap Minat Berinvestasi Emas pada Mahasiswa STIE Widya Wiwaha valen pana; Lilik Ambarwati
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.v11i2.12193

Abstract

The purpose of this study is to examine the effect of return expectations and financial literacy on the interest in investing in gold among students at STIE Widya Wiwaha. The sampling technique used in this study was reference sampling basen on the slovin formula, with a sample size of 91 students from STIE Widya Wiwaha. The research approach used in this study was quantitative.The results of the study indicate that return expectations have a significant effect on the interest of students from STIE Widya Wiwaha, Yogyakarta, in investing in gold bullion, and financial literacy also has a significant effect on their interest in investing in gold bullion. Additionally, return expectations and financial literacy together have a significant effect on the interest of students from STIE Widya Wiwaha, Yogyakarta, in investing in gold bullion.
Akuntansi Hijau: Konsep dan Perspektif Maqashid Syariah Ridho Erianto; Indra Mualim Hasibuan; Nurlaila Nurlaila
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.v11i2.11783

Abstract

Profit oriented is the core of conventional accounting concepts and ignores profit oriented which has implications for environmental pollution. The phenomenon of environmental issues is increasingly interesting to study and is the basis for the birth of a new accounting paradigm, namely Green Accounting. Green accounting principles are in line with Islamic teachings contained in the sharia maqashid theory. This study aims to describe the concept of green accounting and green accounting in terms of maqashid sharia theory. This study uses a qualitative approach to the analysis of literature studies using data collection techniques in the form of documentation. The results of green accounting research contain guidelines for companies in compiling financial reports by including social and environmental responsibility cost components in their financial reports. Judging from the theory of maqashid sharia, the concept of green accounting has the same goal as maqashid sharia, namely protecting religion, protecting the soul, protecting the mind, protecting offspring, and protecting property.
Valuasi Saham Dan Pengambilan Keputusan Investasi Masa Covid : Perbandingan DDM, PBV DAN PER Dengan RMSE Frischa Sitohang; Francis Hutabarat
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.v11i2.12213

Abstract

A B S T R A C TIn 2020, when COVID-19 hit Indonesia, many companies had their operations disrupted, resulting in a decline in the value of the rupiah. The issue that occurred as a result of COVID-19 caused problems for people who borrowed from banks and decreased demand for insurance. Therefore, this study aims to analyze the intrinsic value of each share in the banking sub-sector and insurance sub-sector listed on the Indonesia Stock Exchange so that it can assist investors in choosing and making decision which stocks to buy and which shares to sell. The methods used in this study are the dividend discount model, price to book value, and price earning ratio. Different test analysis with an independent sample T-test The RMSE test is used to predict the accuracy of the model. The sampling technique used was a purposive sampling. The results of this study indicate that stocks that have low prices are recommended to be purchased in the banking subsector, namely BBNI, BJBR, BJTM, BMRI, BNGA, BNII, and SDRA, and in the insurance subsector, namely ASBI, ASDM, ASRM, LPGI, PNIN, and TUGU. The results of the independent sample T-test analysis stated that with the DDM and PER methods, there was a significant difference between the valuation values of banking and insurance stocks, and with the PBV method, there was no significant difference. With the RMSE test, the results showed a more accurate approach using the DDM method.Keywords: Stock valuation, Dividend Discounted Model, Price to Book Value, Price Earning Ratio, Indonesia Stock ExchangeA B S T R A KPada tahun 2020, Covid-19 telah melanda Indonesia, banyak perusahaan yang terganggu operasionalnya dan mengakibatkan turunnya nilai rupiah. Isu yang terjadi akibat Covid-19 ini menimbulkan masalah bagi masyarakat yang meminjam dibank serta permintaan asuransi yang menurun. Olehkarena itu, penelitian ini bertujuan untuk menganalisa Nilai Instrinsik dari setiap saham pada Subsektor Perbankan dan Subsektor Asuransi yang terdaftar di Bursa Efek Indonesia agar dapat membantu investor dalam memilih dan mengambil keputusan saham mana yang layak dibeli dan saham mana yang harus dijual. Metode yang digunakan dalam penelitian ini adalah Dividend Discounted Model, Price to Book Value, dan Price Earning Ratio. Analisis uji beda dengan Independent sample T-Test. Uji RMSE digunakan untuk prediksi keakuratan model. Teknik pengambilan sampel menggunakan purposive sampling. Hasil Penelitian ini menunjukkan bahwa saham dengan harga murah dan disarankan untuk dibeli pada subsektor perbankan yaitu dan BBNI, BJBR, BJTM, BMRI, BNGA , BNII, and SDRA, dan pada subsektor asuransi yaitu ASBI, ASDM, ASRM , LPGI, PNIN, and TUGU. Hasil analisis Independent sample T-Test menyatakan bahwa dengan metode DDM dan PER terdapat perbedaan yang signifikan antara nilai valuasi saham perbankan dan asuransi dan dengan metode PBV tidak terdapat perbedaan yang signifikan, dengan uji RMSE hasil menunjukkan pendekatan yang lebih akurat dengan menggunakan metode DDM.Kata Kunci: Valuasi Saham, Dividend Discounted Model, Price to Book Value, Price Earning Ratio, Bursa Efek Indonesia
Pengaruh Akuntabilitas Dan Transparansi Terhadap Preferensi Muzakki Dalam Menyalurkan Distribusi Zakat zahra aulia mardika putri
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.v11i2.11935

Abstract

Tingkat realisasi zakat di Indonesia masih rendah, padahal Indonesia terkenal di dunia sebagai salah satu negara dengan penduduk muslim terbesar. Kondisi ini menunjukkan adanya ketimpangan antara besarnya potensi zakat di kalangan umat Islam dengan belum optimalnya penghimpunan zakat di negeri ini. Oleh karena itu, dilakukan penelitian untuk mengidentifikasi pengaruh akuntabilitas dan transparansi terhadap preferensi muzakki dalam menyalurkan zakat. Pendekatan kuantitatif digunakan dalam penelitian ini dengan sumber data primer. Populasi yang diambil dalam penelitian ini adalah seluruh penduduk kota Bekasi yang pernah berzakat. Melalui metode simple random sampling diperoleh 102 sampel yang memenuhi kriteria penelitian. Data yang terkumpul kemudian dianalisis menggunakan uji koefisien determinasi (R²) dan uji regresi linier berganda dengan bantuan software SPSS 27. Hasil uji koefisien determinasi (R²) menunjukkan bahwa akuntabilitas dan transparansi memiliki pengaruh sebesar 44,6% terhadap preferensi muzakki dalam menyalurkan zakat, sedangkan sisanya sebesar 54,4% dapat dipengaruhi oleh faktor lain. Hasil uji regresi linier berganda menunjukkan bahwa akuntabilitas dan transparansi berpengaruh signifikan terhadap preferensi muzakki dalam memilih saluran distribusi zakat.
Kompetensi SDM, Pemanfaatan Teknologi Informasi dan SPIP Terhadap Kualitas Laporan Keuangan Pemerintah Kota Jambi: Komitmen Organisasi sebagai Pemoderasi Sri Rahayu; Anggun Iga Yuditiya
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.v11i2.12253

Abstract

This study aims to obtain empirical evidence of the influence of human resource competence, utilization of information technology, and internal control systems on the quality of local government financial reports with organizational commitment as a moderating variable. The source of data in research is primary data with a questionnaire. The number of respondents was 67 people. Hypothesis testing uses moderated regression analysis with the help of the SPSS version 23 program. The results show that human resource competence, information technology utilization, and internal control systems affect the quality of the Jambi City government's financial reports. Organizational commitment moderates the influence of human resource competence on the quality of local government financial reports.
Pengaruh Kebijakan E-Samsat, Tax Compliance Cost, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dinas SAMSAT Kabupaten Pidie Sutan Febriansyah; Sri Wahyuni
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.v11i2.8729

Abstract

This study aims to examine the effect of e-samsat policies, tax compliance cost, service quality, and tax sanctions on taxpayer compliance at Pidie Samsat Service. The population in this study is the number of two-wheeled motor vehicle taxpayers whose population is unknown. The population that is not known with certainty is calculated using Lemeshow which produces a sample of 96 respondents. The data analysis methode used multiple linier regression. The results show that tax sanctions have an effect on taxpayer compliance. Meanwhile, e-samsat policies, tax compliance costs an service quality have no effect on taxpayer compliance.
Pengaruh Mobile Banking Dan Loan To Deposit Ratio Terhadap Return On Asset Riska Dwi Maharani
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.v11i2.11936

Abstract

This study's goal is to determine the impact of mobile banking and loan-to-deposit ratio (LDR) on the return on investment (ROA) of traditional banks listed on the Indonesian Stock Exchange for the period 2018-2022. is. The study population consists of traditional banks that registered up to 46 companies in his IDX during the period 2018-2022. In this study, random or side sampling methods were used as sample methodologies. The study used a sample of 30 traditional banking companies listed on the IDX for the period 2018-2022. Secondary data from the company's annual report was used in this analysis. The data analysis technique used in this study is multiple regression analysis. The findings of this study demonstrate how loan-to-deposit ratio (LDR) and mobile banking have an impact on return on investment (ROA). 
Dampak Profitabilitas pada Pengaruh Leverage dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan selama Pandemi COVID-19 Aqilah Syahidah; Rida Prihatni; Dwi Handarini
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.v11i2.12335

Abstract

Companies with shares on public exchanges must present their financial reports in a timely manner. Some businesses did not take advantage of the government's easing of financial reporting requirements that was instituted in the wake of the Covid-19 outspread. The intention of this study is to experimentally enquire how profitability affects the connection between leverage, liquidity, and timely filing of financial statements. From 2019 through 2021, the research specialize on energy companies trading on the Indonesia Stock Exchange. A total of 177 data points were collected from 59 different businesses thanks to some strategic sampling. For these data, we ran a logistic regression followed by a test for a moderate regression analysis interaction. The upshot adduce that although liquidity has an effect on the timeliness of filing financial statements, leverage does not. Profitability also amplifies the impact of leverage and liquidity on meeting the deadline for submitting financial statements. Therefore, the upshot of this research adduce that not all debt ratios have an impact on timely financial reporting, and that profitability plays a critical role in amplifying the effect of leverage and liquidity on the timeliness of financial report submission
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.
Apakah Dewan Komisaris Independen Mempunyai Peran Sebagai Variable Moderasi atas Related Party Transaction, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan? Maryanti, Eny; Magfiroh, Nailil
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14848

Abstract

The aim of this study is to investigate the effects of related party transactions and overall business value on capital structure, company size, and an independent board of commissioners. The manufacturing businesses in the food and beverage subsector that were listed on the Indonesia Stock Exchange between 2017 and 2021 are the focus of this study. The research sample consisted of 60 data points from 12 firms that fulfilled predefined parameters, chosen through the use of purposeful sampling. This study employs a quantitative methodology, with Eviews software serving as the analysis tool. The study's findings demonstrate that the value of a firm is not significantly impacted by transactions involving related parties. On the other hand, a company's value is greatly influenced by its size and capital structure. The independent board of commissioners does not lessen the effect that capital structure and related party transactions have on the value of the company. Nonetheless, the effect of a company's size on its value might be lessened by an impartial board of commissioners. The following policies can be implemented by the business world based on the consequences of the research: First, the business sector needs an optimal capital structure, which includes using debt with suitable limits, in order to draw investors and build company value. In addition, using debt might lessen the tax liability of the business. Secondly, in order to draw in investors, big businesses need to manage their assets well.

Page 18 of 22 | Total Record : 218

 16   17   18   19   20 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025 Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025 Vol. 12 No. 2 (2024): : September 2024 Vol 12, No 2 (2024): : September 2024 Vol 12, No 1 (2024): Maret 2024 Vol 11, No 2 (2023): September 2023 Vol 11, No 1 (2023): Maret 2023 Vol 10, No 2 (2022): SEPTEMBER 2022 Vol 10, No 1 (2022): Maret 2022 Vol 9, No 2 (2021): Agustus 2021 Vol 9, No 1 (2021): Februari 2021 Vol 8, No 2 (2020): Agustus 2020 Vol 8, No 1 (2020): Februari 2020 Vol 7, No 2 (2019): Agustus 2019 Vol 7, No 1 (2019): Februari 2019 Vol 6, No 2 (2018): Agustus 2018 Vol 6, No 1 (2018): Februari 2018 Vol 5, No 2 (2017): Agustus 2017 Vol 5, No 1 (2017): Februari 2017 More Issue