cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Luky Patricia Widianingsih
Contact Email
luky.patricia@ciputra.ac.id
Phone
-
Journal Mail Official
jaef@ciputra.ac.id
Editorial Address
CitraLand CBD Boulevard, Made, Sambikerep, Surabaya City, East Java 67219
Location
Kota surabaya,
Jawa timur
INDONESIA
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Published by Universitas Ciputra Surabaya
ISSN : 26865505     EISSN : 26864479     DOI : https://doi.org/10.37715/jaef
Core Subject : Economy,
Economics, Econometrics & Finance
Coverage of JAEF includes, but is not limited to issues surrounding: Financial Accounting and Reporting, Capital Market. Management Accounting, Behavioral issues in Accounting. Accounting and Information System, Auditing. Taxation, Accounting Education, Corporate Governance, Professional Ethics. Social and environmental accounting. Entrepreneurship (intrapreneurship, social entrepreneurship, accounting or finance issues in start-up, family business, etc). Financial Technology (digital banking, online/digital insurance, peer-to peer lending, crowdfunding etc.).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 60 Documents
 2   3   4   5   6 
THE EFFECT OF TAXATION RATIONAL ATTITUDE, RELIGIUSITY, AND ETHICS ON TAXPAYER COMPLIANCE
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 4 No 1 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i1.2633

Abstract

The role of taxes is very important in securing the State Revenue and Expenditure Budget (APBN), therefore tax revenues are expected to grow from time to time. One of the efforts of the Directorate General of Taxes in increasing tax revenues, one of which is to use the Self-assessment System, which is a system that requires taxpayers to calculate, pay, and selfreport the tax payable, so that the determination of the amount of tax is entrusted to the taxpayers themselves. However, in practice the Self-assessment System is difficult to run as expected and is often misused. This makes researchers interested in studying the factors that influence taxpayer compliance using a behavioral approach (behavioral cooperation). The sample used is individual taxpayers registered in all KPPs in the city of Surabaya. This study uses a questionnaire distributed through Google Form. The data collection method used is primary data collection. The data analysis used in this research is multiple regression analysis. This study shows the results that Rational Attitudes, Religiosity, and Tax Ethics have a positive influence on taxpayer compliance. Keywords: rational attitude, religiosity, tax ethics, taxpayer compliance.
EFFECT FRAUD DIAMOND THEORY DETECTING FINANCIAL STATEMENT FRAUD WITH PANDEMIC AS CONTROL VARIABLE
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 4 No 1 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i1.2754

Abstract

The COVID-19 pandemic has caused nationwide economic losses. This condition forces companies to try keeping financial performance stable. What needs to be watched out for during this pandemic is hiding or manipulating company financial statements to improve investors’ interest in investing on the company during this pandemic. Before the pandemic, financial statement fraud cases had often occurred in Indonesia, such as cases of auditor failure, companies revising financial statements, or manipulating false claims to get rewards. This study aims to determine the relationship between financial stability, external pressure, financial targets, ineffective monitoring, change of auditors, and change of directors on financial statement fraud. The sample of this research is pharmaceutical companies listed on the Indonesia Stock Exchange for the period of 2018–2021.This study uses secondary data sources originating from the company’s financial statements. The results of the study stated that financial stability, financial target, change of auditor, and change of director had no effect onfinancial statement fraud. External pressure has a positive effect on financial statement fraud, while ineffective monitoring has a negative effect on financial statement fraud. Keywords: financial statement fraud, pandemic, fraud diamond, pharmacy.
THE MODERATING EFFECT OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN PROFITABILITY, ECONOMIC VALUE ADDED, AND STOCK RETURN
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 4 No 1 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i1.2957

Abstract

The purpose of this study is to determine the impact of ROA, ROE, EPS, and EVA on stock returns through intellectual capital as a moderation variable. The population of this research is Kompas 100 index companies for 2012-2019. Samples taken were 32 companies using purposive sampling. The method of collecting data used indirect observation and using multiple linear regression analysis. The results indicate that ROA, ROE, EPS, and EVA do not affect stock return, intellectual capital does not moderate the relation between ROA and stock return, intellectual capital moderate the relation between ROE and stock return, intellectual capital doesnot moderate the relation between EPS and stock return, intellectual capital does not moderate the relation between EVA and stock return. Keywords: profitability, market, EVA, intellectual capital, stock.
THE EFFECT OF FINANCIAL PERFORMANCE ON STOCK RETURNS OF PROPERTY & REAL ESTATE COMPANIES LISTED ON THE IDX IN 2020-2021
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 4 No 1 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i1.3008

Abstract

Abstract: This research aims to analyze the effect of financial performance on stock returns of property & real estate companies listed on the Indonesia Stock Exchange in 2020 - 2021. The research method used is quantitative descriptive which is carried out by collecting and analyzing quantitative data and statistical testing, as well as the type of causal conclusive research. The analytical technique used in this research is Multiple Linear Regression Analysis, t-test, and F-test. The sampling technique used is non-probability sampling, namely the purposive sampling method. The independent variable used in this research is financial performance. Financial performance is meant here is financial performance measured using financial ratios, namely Earning Per Share (EPS), Return on Equity (ROE), and Net Profit Margin (NPM) variables, while the dependent variable is Stock Return. The sample in this research is 47 property & real estate companies that have been listed on the IDX in the period 2020 - 2021 and have complied with the research criteria made. The research method used is Multiple Regression, CAPM & Simple Regression obtained using SPSS. The results of the study indicate that the EPS and ROE variables have no significant effect on stock returns, NPM has a significant effect on stock returns, and CAPM has no significant effect on stock returns. Keywords: Financial Performance, EPS, ROE, NPM, CAPM, Stock Return.
DO RISK MANAGEMENT DISCLOSURE AFFECT FIRM VALUE THROUGH PROFITABILITY?
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 4 No 1 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i1.3089

Abstract

Investors are parties who determine a company’s sustainability because the funds invested by investors are a source of funds for the company. Investors do not only consider financial statements but also the nonfinancial side, namely the value of a company and how the company manages risk. The company’s value can be seen from the fair market value of the share price. If the stock price of a company is high, the value of the company is also high, thereby increasing investor confidence in investing. Therefore, this study examines the effect of enterprise risk management disclosures on firm value through profitability. The design of this research is quantitative research with hypothesis testing. The population in this study are banking companies listed on the Indonesia Stock Exchange from 2018 – 2020. The sampling technique used is purposive sampling so that a sample of 40 companies is obtained. The research period used is three years (2018 – 2020) which has total sample data is 120. The analytical method used is multiple linear regression using the SPSS version 23 application to process the data. The test results prove that the Company’s Risk Management Disclosure positively affects Firm Value and Profitability. While profitability does not affect firm value and does not have a significant impact on mediating the influence of corporate risk management on firm value. Keywords: enterprise risk management disclosure, firm value, profitability
THE INFLUENCE OF DER AND EPS ON STOCK RETURN OF FOOD AND BEVERAGE COMPANIES IN THE IDX DURING 2015–2019 PERIOD Amelia Tanto
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol. 4 No. 2 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i2.3838

Abstract

This study aims to determine the effect of DER and EPS on stock returns of food and beverage companies on the Indonesia Stock Exchange during 2015–2019. The type of data in this study is secondary data. The samples in this study are 11 companies selected through purposive sampling. The total number of data in this study is 55, collected from 11 companies for 5 years. The data analysis methods used are descriptive statistical analysis, classical assumption test, and multiple regression analysis. The data processing software used is SPSS version 22 software. The results of this study indicate that DER and EPS have simultaneous effect on stock returns. From the t-test it was found that DER has a negative effect on stock returns and EPS has a positive effect on stock returns. DER affects stock returns negatively, namely when there is an increase in DER, stock returns will decrease. In addition, it is known that EPS positively affects stock returns, so that if there is an increase in EPS, then stock returns will also increase.
MOTIVATION AS A MEDIATOR OF KNOWLEDGE EFFECT ON INVESTMENT INTEREST I Gusti Bagus Yosia Wiryakusuma; Tifania Angga
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol. 4 No. 2 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i2.3839

Abstract

The Covid-19 pandemic has made the Indonesian people aware of the importance of saving funds or being reserved for emergencies. Based on this fact, an investment phenomenon emerged where the number of investors increased from previous years. This study aims to determine the effect of investment knowledge and investment motivation on investment interest, with investment motivation as a mediator. The research sample is 100 respondents, where the respondents are investors who are domiciled in Surabaya. PLS-SEM was used to test the hypothesis of this study. The results indicate that investment knowledge influences investment interest and investment motivation. In addition, investment motivation also affects investment interest. Moreover, this study found that investment motivation can mediate the effect of investment knowledge on investment interest.
THE EFFECT OF TAX KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE OF PERSONAL ENTREPRENEURS IN THE STATIONERY SECTOR Michele Sudiarto; Yopy Junianto
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol. 4 No. 2 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i2.3840

Abstract

Tax is one of the national incomes owned by Indonesia. Tax will later be used to build and develop the existing infrastructure in Indonesia. Tax is an obligation for citizens who are registered as individual taxpayers. One way to be a good citizen is to pay taxes on time. However, there are still many taxpayers who have not complied with their tax obligations. There are several factors that affect the compliance of individual taxpayers, such as knowledge of taxation and tax sanctions. The purpose of this study is to determine the effect of knowledge of taxation and tax sanctions on individual taxpayer compliance among stationery entrepreneurs. The population in this study are stationery entrepreneurs on the island of Java. The sample taken is 50 respondents through a questionnaire. The research method used is multiple linear regression. The results of the study indicate that tax knowledge does not affect taxpayer compliance, while tax sanctions affect taxpayer compliance.
AN INTER-ORGANIZATIONAL RELATION PERSPECTIVE OF INDUSTRIAL SERVICE QUALITY ON THE WILLINGNESS TO RECOMMEND Josephine Octavia Irawan; Agustiono
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol. 4 No. 2 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i2.3841

Abstract

W Bali – Seminyak is one of the luxurious 5-star hotel brands under Marriott International with its own style of wedding with the brand’s signature style, sophistication, and fun. Nonetheless, achieving targeted wedding sales still poses a challenge as it only achieved 80% of targeted sales. W Bali - Seminyak needs to understand factors that form wedding planners’ willingness to recommend the place as a wedding venue. Seventy wedding planners in Bali that are registered in the company’s database will be used as the sample. Exploratory factor analysis will be used to cluster items that make a wedding planner willing to recommend W Bali – Seminyak. Exploratory Factor Analysis (EFA) was used as a statistical technique to identify underlying factors or dimensions that explain the variation in a set of observed variables. From the results of the data processed by SPSS factor analysis, it was known that there are 8 factors that contribute to the wedding planners’ willingness to recommend: perceived employee quality, client experience, output service quality, physical evidence, attractiveness, aesthetic view, additional assurance determinants, and price. This research was conducted at the beginning of Covid-19 pandemic, further studies need to be done on whether the conclusion of this paper will hold post covid-19.
IMPLEMENTATION TAX DIGITAL OF CONTENT CREATOR ON TIKTOK SOCIAL MEDIA Christian Gunawan; Dian Purnama Sari
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol. 4 No. 2 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i2.3842

Abstract

This study aims to determine the application of digital tax on the TikTok platform. This research is qualitative research involving several informants, such as TikTok content creators, TikTok agencies, and tax consultants. This study uses data analysis techniques. The results of this study indicate that content creators are subject to income tax by being treated as freelancers. TikTok content creators can use a calculation norm of 50% to calculate their net income. Their income has been deducted by TikTok, but does not include taxes. The agency also does not collect income tax on TikTok content creators, so there has been no implementation of digital taxes on the TikTok platform. Therefore, content creators on the TikTok platform must carry out their own tax. While carrying out their own tax, content creators experience several difficulties, such as difficulty in understanding complex tax regulations.

Page 4 of 6 | Total Record : 60

 2   3   4   5   6 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2025): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) Vol. 5 No. 2 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) Vol. 5 No. 1 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) Vol. 4 No. 2 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) Vol 4 No 1 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) Vol 3 No 2 (2022): Journal of Accounting, Entrepreneurship, and Financial Technology Vol 3 No 1 (2021): Journal of Accounting, Entrepreneurship and Financial Technology Vol 2 No 2 (2021): Journal of Accounting, Entrepreneurship and Financial Technology Vol 2 No 1 (2020): Journal of Accounting, Entrepreneurship and Financial Technology Vol 1 No 2 (2020): Journal of Accounting, Entrepreneurship and Financial Technology Vol 1 No 1 (2019): Journal of Accounting, Entrepreneurship and Financial Technology More Issue