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INDONESIA
Jurnal Akuntansi Indonesia
Published by Universitas Gajayana Malang
ISSN : 18298532     EISSN : 26142252     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Indonesia (JAI) berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan untuk pengembangan teori dan praktek akuntansi di Indonesia dan asia tenggara. JAI mencakup berbagai pendekatan penelitian, yaitu: kuantitatif, kualitatif dan metode campuran. JAI berfokus pada berbagai tema, topik dan aspek akuntansi dan investasi, termasuk (tetapi tidak terbatas) untuk topik-topik berikut: Akuntansi Keuangan Akuntansi Sektor Publik Manajemen akunting Akuntansi Syariah dan Manajemen Keuangan Auditing Tata kelola perusahaan Akuntansi Perilaku (Termasuk Etika dan Profesionalisme) Manajemen keuangan Akuntansi (Etika) Pendidikan Perpajakan Pasar Modal dan Investasi Akuntansi Perbankan dan asuransi Sistem Informasi Akuntansi Pelaporan Keberlanjutan Modal Intelektual, dll.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 68 Documents
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The MODEL INTERAKSI KUALITAS LABA DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (PERUSAHAAN PERBANKAN YANG SAHAMNYA TERDAFTAR DI BEI 2015 – 2017)
Jurnal Akuntansi Indonesia Vol. 14 No. 1 (2018): Februari
Publisher : Universitas Gajayana Malang

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Penelitian ini bertujuan untuk mengetahui pengaruh interaksi kualitas laba dan modal intelektual terhadap nilai perusahaan. Penelitian ini menggunakan sampel 101 data observasi dari 37 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai 2017. Analisis regresi linear berganda dan moderated regression analysis (MRA) digunakan untuk menganalisis data sampel yang diperoleh. Hasil penelitian menunjukkan bahwa kualitas laba mempengaruhi nilai perusahaan, sementara modal intelektual tidak berpengaruh terhadap nilai perusahaan. Interaksi kualitas laba dan modal intelektual tidak mempengaruhi nilai perusahaan Kata kunci: kualitas laba, modal intelektual, nilai perusahaan
ANALISIS RASIO SOLVABILITAS DAN PROFITABILITAS TERHADAP PERUBAHAN LABA PADA PT.LATINUSA, Tbk TAHUN 2014 – 2018 Noviyanti Wulandari Sitepu
Jurnal Akuntansi Indonesia Vol. 14 No. 1 (2018): Februari
Publisher : Universitas Gajayana Malang

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The formulation of the problem in this study are: 1) How does the influence of Debt To Asset Ratio on changes in earnings of PT. Latinusa, Tbk in 2014-2018? 2) How does the influence of Debt To Equity Ratio on changes in earnings of PT. Latinusa, Tbk in 2014-2018? 3) How does the influence of Net Profit Margin on changes in profits of PT. Latinusa, Tbk in 2014-2018? 4) What is the effect of Return On Equity (ROE) on changes in earnings of PT. Latinusa, Tbk in 2014-2018? 5) How does the effect of Return On Total Assets (ROA) on changes in earnings of PT. Latinusa, Tbk in 2014-2018? The method used in this research is descriptive analysis method. Data collection techniques used are documentation and literature study, while data analysis techniques used in this study to assess the effect of the solvency ratio on earnings changes are Debt To Asset Ratio, Debt To Equity Ratio. Assessing the effect of the solvency ratio on earnings changes namely Net Profit Margin, Return On Equity and Return On Total Assets. Based on the results of the study "Analysis of Solvency Ratios and Profitability Ratios to Changes in Profit of PT.Latinusa, Tbk in 2014-2018 listed on the Indonesian Stock Exchange", it can be concluded that the solvency ratio of PT. Latinusa, Tbk during 2014-2018 on Debt To Asset Ratio and Debt To Equity Ratio has an insecure level of ratio so that the solvency of PT. Latinusa, Tbk is not solvable or unfavorable because the company is still financed by a large enough debt. While the profitability ratio of PT. Latinusa, Tbk during 2014-2018 on Net Profit Margin, Return On Asset and Return On Equity has an unfavorable ratio level so that the profitability of PT. Latinusa, Tbk in a condition of inability to make a profit. PT. Latinusa, Tbk from 2014-2018 experienced fluctuations that showed the ups and downs of the company's revenue. This shows that PT. Latinusa, Tbk should increase its sales so that its income also increases so as to make the level of profitability increase, and minimize short-term and long-term debt to make the level of solvency of PT. Latinusa, Tbk increased. Keywords: Solvency, Profitability, and Changes in Profit
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA.: PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. sherly sherly; Dhaniel Syam; Setu Setyawan
Jurnal Akuntansi Indonesia Vol. 15 No. 2 (2019): Agustus
Publisher : Universitas Gajayana Malang

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Abstract The purpose of this research is to prove empirically the impact of company size decision, profitability, and fixed asset intensity toward tax avoidance. The population that used in this research is manufacture factories that listed in BEI in year of 2015-2017. The sample obtained with purposive sampling method. There are 216 samples of companies that match the sample selection criteria. The analytical method used in this study is multiple linear analysis with the using of SPSS 23 application. According to the outcome of the analysis, the company size and profitability affect tax avoidance, and the intensity of fixed asset has no effect on tax avoidance. Key words: company size, profitability, intensity of fixed asset, tax avoidanc
PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN SAHAM PUBLIK DAN UMUR PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA (Studi Empiris pada Perusahaan Industri Barang konsumsi yang terdaftar di BEI periode 2017 - 2018): PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN SAHAM PUBLIK DAN UMUR PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA (Studi Empiris pada Perusahaan Industri Barang konsumsi yang terdaftar di BEI periode 2017 - 2018) wirasandy wirasandy; Masiyah Kholmi; Riska Dwi Harventy
Jurnal Akuntansi Indonesia Vol. 15 No. 2 (2019): Agustus
Publisher : Universitas Gajayana Malang

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Abstract This study aims to detemine the effect of probability, leverage, public share ownership and company age on the extent of voluntary disclosure. The type of data used in study is a secondary data source in the form of a company’s annual report. Data sources were obtained from the official website of the Indonesia Stock Eschange, namely www.idx.co.id and the websites of each company. The data collection technique is done using the documentation method. Data analysis techniques used descriptive analysis, the classic assumption test, multiple linear regression analysis and hypothesis testing using statistical tools SPSS V>24. Based on the result of the study, the authors can conclude that profitability, public share ownership dan age of the company affect the area of voluntary disclosure while leverage does not affect the area of voluntary disclosure. Keywords : Profitability, Leverage, Public Share Ownership, Company Age, Extensive voluntary disclosure.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN TERDAFTAR DALAM PEMERINGKATANCGPI Tahun 2016) Hidayatul Arohmah
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract:This research aims to analyze and obtain empirical evidence about the effects of good corporate governance and leverage on tax avoidance. The independent variables used are good corporate governance and leverage. The dependent variable used is tax avoidance. The research population was companies listed in corporate governance perception index rank during 2016 years Sample was collected by purposive sampling method. Total 26 companies were taken as study’s sample. The analysis method of this research used regression. The results of this research showed that good corporate governance which is proxied by the CGPI score (corporate governance index perception) has an effect on tax avoidance which is proxied by the effective tax rate (ETR). The results of this research also showed that tax avoidance activities are influenced by leverage. Limitations of this research are used companies listed in corporate governance perception index during 2016 as the object of research so that the conclusions of this research can’t be drawn of each industries sector because each industrial sector and company has different policies. Keywords: Good corporate governance, Corporate governance perception index, leverage, tax avoidance
ANALISIS TARGET COSTING SEBAGAI SARANA PENGENDALIAN BIAYA PRODUKSI PADA UKM BROSEM KOTA BATU Dwi Kusuma Indiarti
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract: Target costing is the determination of the maximum possible cost for the manufacture of a product and then designing a profitable prototype with the maximum cost constraints that have been set. The purpose of this research is to find out how the implementation of target costing in controlling production costs in UKM Brosem. This research method is a case study. The type of research used is quantitative descriptive. The object of this research is the UKM Brosem in Batu City. The results of research using target costing through the value engineering process in UKM Brosem is able to reduce production costs by replacing apple raw material suppliers. Through this process, the company can save production costs of Rp. 382 / cardboard. The efficiency of production costs is the difference between company calculations and calculations using target costing. Keywords: target costing, production costs, production cost efficiency
ANALISIS PERBANDINGAN EFISIENSI BANK UMUM SYARIAH DI INDONESIA DENGAN METODE DATA DEVELOPMENT ANALYSIS (DEA) alimatul Akhyu Al-Ulya
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract: The aim of this study is to compare the efficiency level of Islamic Commercial Banks in Indonesia listed on a national bank and financial service authority in 2015-2017. The method used in this study is the method of Data Envelopment Analysis that assumed Constant Return to Scale (CRS). The result of the calculation of technical efficiency by using DEA from the performance of Islamic Commercial Banks in Indonesia in 2015-2017 that have not been effective yet. As for bank who received a score of efficiency highest during the period of research they were Bank Maybank Sharia Indonesia with score 100%. While the bank who received scores of efficiency lowest is Bank BRI Sharia with score 75.06%. Keywords: Islamic Commercial Banks, Efficiency, Data Envelopment Analysis (DEA).
ANALISIS COMMON SIZE STATEMENT DALAM MENILAI KINERJA KEUANGAN PT. CHAROEN POKPHAND INDONESIA, TBK DI BURSA EFEK INDONESIA Hesti Sulistiyorini
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract : The purpose of this study is to analyze the financial performance of PT Charoen Pokphand Indonesia, Tbk using Common Size Statement analysis. This quantitative descriptive research uses the case study method. By using secondary data in the form of documentation of the company's financial statements for a period of 5 years taken from the Indonesia Stock Exchange. The results showed that the short-term financial condition, seen from the company's current assets and current debt, tended to decrease, indicating that the company was quite effective in managing its current assets and the short-term liabilities that the company had to bear were getting lighter. The level of sales that tends to increase indicates that the company is efficient in stabilizing the company's business activities. Long-term financial conditions show that the value of fixed assets tends to increase and total equity has a much higher percentage value than the percentage of debt. This shows that there is a guarantee from the company in the form of fixed assets that can be used to support the company's operational activities as well as a guarantee from its own capital to fund its fixed assets. And in the condition of the results of the business shows that the percentage of net income tends to decrease as well as the level of company sales which tends to increase this is due to the tendency of an increase in the company's cost of goods sold. This condition shows that the company has not been able to control the cost of goods sold and operating expenses which have an impact on reducing net income from its business activities. With this, it is hoped that the company will be able to stabilize its business activities by utilizing existing capital and controlling costs incurred by the company. Keywords: company financial statements, financial performance, common size statement
IMPLEMENTASI E-FILLING DAN KUALITAS PELAYANAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK (KPP) BANDAR LAMPUNG Eha Nugraha; Aderina Kusuma Harahap; Hesti Widi Astuti
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Abstract : The results of this study are as follows, the analysis of the effect of X1 on X2 from the above analysis, the significance value of X1 is 0.000 <0.05, so it can be concluded that the e-filling implementation variable (X1) has an effect on service quality (X2). to Y2 from the above analysis, it was obtained a significance value of X1 of 0.000 <0.05, the analysis of the effect of X2 on Y2 from the above analysis obtained a significance value of 0.122> 0.05, the analysis of the effect of X1 on Y2 from the above analysis obtained a significance value of 0.035 < 0.05 so it can be concluded that the e-filling implementation variable (X1) has an effect on individual taxpayer compliance (Y2). e-filling (X1) affects the compliance of individual taxpayers (Y2). Keywords : e-filling, service, taxation, compliance
COMPARATIVE ANALYSIS OF THE PRESENTATION OF FINANCIAL STATEMENTS ON CONVENTIONAL BANK AND SYARIAH BANK Tatas Ridho Nugroho; Ahmad Ahmad
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Abstract : The principle difference in banking, commonly referred to as conventional banking with syariah banking. The difference in principle leads to differences in its policy system, especially on the systems and policies in reporting the financial statements applied. The purpose of this study is to compare the financial statements of conventional banking and syariah. This research method is qualitative approach with comparative descriptive analysis. The sample in this research is Bank BCA representing Conventional Bank and Bank Muamalat representing Syariah Bank. The activities of these two banks are generally not different, but if there are other activities of these two banks, there are differences, such as ZIS or Zakat. Conventional banking with Syariah banking when viewed in general, the financial statements are different from each other, where in conventional banking there are 5 types of financial statements, while in Islamic banking there are 8 types of financial statements. Keywords: conventional bank, syariah bank, financial statement, banking

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