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
 17   18   19   20   21 
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.
Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi Kenny, Cristian; Maryati, Maryati; Fibrianti, Ika; Dosinta, Nina Febriana; Yunita, Khristina; Heniwati, Elok
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.v12i1.13113

Abstract

This study investigates the role of firm size as a moderating of profitability, leverage on firm value. This study uses Price Book Value (PBV) as a proxy for firm value in LQ45 index companies for the 2017-2021 period which has not been used by previous research. The findings of this study indicate that Return on Assets and Return on Equity as proxies for profitability have no effect on firm value. Then, company size has a significant effect on firm value, while the Debt to Asset Ratio and Debt to Equity Ratio as leverage proxies have no effect on firm value. Firm size can weaken the effect of profitability on firm value. Firm size can also moderate the relationship between leverage and firm value. The findings of this study imply that company size plays an important role in attracting investors, but if it is not accompanied by good financial performance management, it will actually lead to negative perceptions about the company's financial performance.
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.  
Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Kinerja Keuangan Perusahaan shafirah, Mirathus; Suwandi, Suwandi
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.v12i1.14915

Abstract

The point of this examination is to look at how the impact of GCG rehearses is addressed by the leading group of magistrates, free chiefs, review board of trustees and institutional possession, organization size is estimated by Ln all out deals and influence is estimated by monetary execution obligation to-value proportion (DER) is estimated by return on value (ROA). The number of inhabitants in this examination is organizations from different modern areas and the customer merchandise industry that have been recorded on the Indonesia Stock Trade for the 2019-2022 period. This exploration utilizes quantitative strategies with an example that meets the purposive examining strategy of 75 organizations (300 perception information), utilizing different straight relapse investigation techniques. By taking into account the aftereffects of examination investigation and conversation discoveries, it is reasoned that GCG, organization size and influence significantly affect the organization's monetary exhibition
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 Pengungkapan Informasi Lingkungan, Sosial, Tata Kelola, Ekonomi, dan Pendekatan Manajemen Terhadap Kebijakan Dividen Ihsan, Muhammad; Zuraida, Zuraida
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.v12i1.14622

Abstract

This research aims to determine the influence of Environmental, Social, Governance (ESG) disclosure, Economic disclosure, and Management Approach on Dividend Policy proxied by Dividend Payout Ratio and Dividend Yield. The study incorporates five control variables: company size, age, leverage, profitability, and liquidity. The data used in this research are secondary data obtained from the financial and sustainability reports of companies listed on the Indonesia Stock Exchange in the IDX ESG Leaders Index for the period 2020-2022. The results indicate that the disclosure of environmental, governance, and management information does not have a significant influence on dividend policy, both in terms of Dividend Payout Ratio and Dividend Yield measurements. This finding suggests that environmental, governance, and management disclosures cannot be used as a basis for decision-making for stakeholders. Social disclosure has no significant influence on Dividend Payout Ratio, but it has a significant negative impact on Dividend Yield, indicating that social disclosure affects dividend policy negatively. On the other hand, economic disclosure shows a significant influence on dividend policy, both in terms of Dividend Payout Ratio and Dividend Yield measurements.
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.
Desain Model Transformasi Perguruan Tinggi Keagamaan Islam Negeri menjadi Perguruan Tinggi Negeri Badan Hukum (PTN-BH) Menggunakan Pendekatan Metode TOPSIS Azwari, Peny Cahaya; Purwani, Fenny
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.v12i1.15052

Abstract

Era globalisasi menuntut perguruan tinggi untuk memiliki strategi-strategi dan inovasi yang baik dan berkelanjutan agar dapat menciptakan budaya mutu yang optimal sehingga berdampak pada hasil kinerja yang bisa dilihat dari daya saing lulusan di dunia kerja dan penerimaan di masyarakat. Kondisi ini juga menyebabkan semakin diperlukannya kebebasan dan otonomi akademi serta  tata kelola perguruan tinggi yang berkualitas tinggi menjadi tuntutan masyarakat. Untuk dapat memenuhi tuntutan peningkatan kualitas tersebut maka perlunya penerapan otonomi yang luas agar ruang gerak peningkatan potensi yang ada berjalan optimal. Salah satu upaya untuk meningkatkan daya saing baik regional maupun global adalah dengan perubahan status PTN dari BLU menjadi PTN-BH. Penelitian ini bertujuan untuk mendesain model transformasi Universitas Islam Negeri Raden Fatah dari PTKIN-BLU menjadi PTKIN-BH. Penelitian ini menggunakan metode research dan  development, dimana riset dilakukan untuk menggali variabel-variabel apa saja yang diperlukan dan tepat. Dalam penelitian ini variabel dikelompokkan dalam dua bagian yaitu variabel internal yaitu 1) Kesiapan akademik, 2) Kesiapan Administrasi, 3) Finansial 4) Pelayanan, 5) Riset dan inovasi, dan 6) Infrastruktur. Kelompok kedua terdiri dari 1) variabel dampak sosial dan, 2) variabel reputasi dan citra.  Variabel-variabel ini selanjutnya didesain menjadi sebuah model dengan menggunakan metode TOPSIS (Technique for Order Preference by Similarity to Ideal Solution), sehingga menghasilkan desain model transformasi yang lengkap. Hasil desain model ini dapat digunakan sebagai dasar atau langkah awal untuk melakukan asesmen kesiapan transformasi menjadi PTKIN-BH. 
ANALISIS DETERMINAN TINGKAT UNDERPRICING SAHAM (STUDI PERUSAHAAN YANG INITIAL PUBLIC OFFERING KETIKA MASA PANDEMI) Susilowati, Pusvita Indria Mei; Mutahar, Muhammad
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.v12i1.12310

Abstract

The purpose of this study is to examine the impact of Underwriter's Reputation, Auditor's Reputation, Profitability, Financial Leverage, and Earnings per Share on the amount of stock underpricing. Underwriter's Reputation, Auditor's Reputation, Profitability, Financial Leverage, and Earnings per Share are the independent variables considered in this study. While the degree of stock underprice is the dependent variable used in this study. Companies that made initial public offerings on the Indonesian Stock Exchange during the pandemic make up the study's sample. Purposive sampling was utilized to determine the research sample, and 93 companies were included in the sample. Multiple regression analysis was the method of analysis used in this investigation. The outcomes demonstrated that the Profitability variable, as determined by Return on Assets and Earnings Per Share, had an impact on the degree of stock underprice. The reputations of the underwriter, auditor, and financial leverage have no discernible impact on the degree of underpricing at which the business is currently trading.

Page 19 of 22 | Total Record : 218

 17   18   19   20   21 

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