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Jurnal Akuntansi Bisnis Pelita Bangsa LPPM Universitas Pelita Bangsa Gd.B Universitas Pelita Bangsa Lt.2, Jl. Inspeksi Kalimalang, Tegal Danas,Cikarang Bekasi
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INDONESIA
Jurnal Akuntansi Bisnis Pelita Bangsa
Published by Universitas Pelita Bangsa
ISSN : 25280813     EISSN : 27742695     DOI : https://doi.org/10.37366/akubis
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi Bisnis Pelita Bangsa adalah jurnal yang diterbitkan oleh LPPM Universitas Pelita Bangsa bekerjasama dengan Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Ilmu Sosial Universitas Pelita Bangsa. Jurnal Akuntansi Bisnis Pelita Bangsa diterbitkan dalam rangka mempublikasi hasil penelitian dalam lingkup ilmu Ekonomi khususnya akuntansi dan manajemen keuangan. Jurnal Akuntansi Bisnis Pelita Bangsa terbita 6 (enam) bulanan atau setahun dua kali yaitu setiap Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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Pengaruh Inventory Intensity dan Likuiditas Terhadap Tax Avoidance dengan Ukuran perusahaan sebagai Variabel Moderasi Rachma, Agnia; Marpaung, Elizabet Indawati
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1663

Abstract

Perusahaan di Indonesia terindikasi melakukan praktik tax avoidance demi meningkatkan keuntungan perusahaan, tetapi tindakan tersebut dapat merugikan negara. Penelitian memiliki tujuan untuk mengetahui pengaruh inventory intensity dan likuiditas terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor energi yang masuk dalam daftar Bursa Efek Indonesia (BEI) periode tahun 2020-2022. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia (BEI) dan website Refenitiv Eikon. Analisis regresi linear berganda dan Moderated Regression Analysis (MRA) merupakan metode penelitian yang digunakan pada penelitian ini, dengan menggunakan aplikasi olah data SPSS 27. Populasi yang digunakan mencakup perusahaan sektor energi yang masuk dalam daftar Bursa Efek Indonesia (BEI) periode 2020-2022. Sampel penelitian meliputi dari 41 perusahaan, menghasilkan total 123 sampel data. Teknik purposive sampling adalah metode pengumpulan data dalam penelitian ini, yang dilakukan berdasarkan beberapa kriteria yang sudah ditentukan oleh penulis. Temuan penelitian ini, menghasilkan bahwasanya variabel yang digunakan pada penelitian yakni inventory intensity dan likuiditas dapat berpengaruh terhadap tax avoidance. Dan ukuran perusahaan mampu memoderasi pengaruh inventory intensity dan likuiditas terhadap tax avoidance.
Minat Penggunaan Aplikasi Akuntansi Menggunakan TRA Dan TAM Pada Pusat Kegiatan Belajar Masyarakat (PKBM) Di Kabupaten Lampung Selatan Inna Zahara; Amalia, Nurma
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1703

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi minat penggunaan aplikasi akuntansi menggunakan TRA dan TAM pada Pusat Kegiatan Belajar Masyarakat di Kabupaten Lampung Selatan. Metode pengambilan sampel menggunakan teknik purposive sampling. Sampel dalam penelitian terdiri dari 70 responden yang telah mengoperasikan microsoft excel dan pernah mengetahui aplikasi akuntansi. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data dalam penelitian ini menggunakan PLS (Partial Least Square). Hasil penelitian menunjukan persepsi kemudahan penggunaan tidak memiliki pengaruh terhadap persepsi kegunaan, persepsi kegunaan dan persepsi kemudahan penggunaan memiliki pengaruh positif terhadap sikap pengguna, norma subjektif dan sikap pengguna memiliki pengaruh positif terhadap minat penggunaan aplikasi akuntansi.
Enhancing Tax Compliance: The Role of Awareness, Regulation Understanding, and Perceived System Effectiveness Among Self-Employed Individuals Fuadi, Agus; Wulandari, Dian Sulistyorini; Loka, Sedayu Puspapita
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1800

Abstract

Indonesia's national revenue is witnessing substantial annual growth, primarily driven by its diverse natural resources that bolster government income. Among these sources, the tax department is the foremost contributor to the state's revenue. Maintaining the nation's stability and progress requires consistent tax payments from all taxpayers to improve compliance levels. This study examines how taxpayer awareness, understanding of tax regulations, and perceptions of the tax system's effectiveness influence the willingness to pay taxes among individual taxpayers engaged in independent work registered at KPP Pratama Cikarang Selatan. Utilizing random sampling and determining the sample size through the Slovin formula, the study collects responses from 94 respondents within the population of independent workers registered at KPP Pratama Cikarang Selatan. A quantitative approach is employed, with primary data gathered through questionnaires and analyzed using multiple linear regression analysis. The results reveal that understanding tax regulations and perceptions of the tax system's effectiveness positively impact the willingness to pay taxes, while taxpayer awareness does not have a significant influence. Furthermore, collectively, taxpayer awareness, comprehension of tax regulations, and perceptions of the tax system's effectiveness significantly affect the willingness to pay taxes among individual taxpayers engaged in independent work registered at KPP Pratama Cikarang Selatan.
Pengaruh Dana Alokasi Umum, Pendapatan Asli Daerah, dan Kinerja Keuangan Terhadap Belanja Modal Jawa Barat Hidayat, Taufik
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1818

Abstract

Capital expenditure is part of regional expenditure which is used to budget expenditures made in the context of procuring fixed assets and other fixed assets which have a useful life of more than 12 (twelve) months, are used in local government activities and is a regulated minimum capitalization of fixed assets. in regional regulations. Factors that affect capital expenditure include the influence of general allocation funds (DAU), regional original income (PAD), and regional government financial performance as a source of financing as well as the measurement of regional financial performance in the implementation of capital expenditure both for the smooth running of government affairs and for improving facilities and infrastructure public. Financial performance in this study is proxied by the independence ratio, the PAD effectiveness ratio, the degree of fiscal decentralization, and the dependency ratio. The purpose of this study was to examine the effect of general allocation funds (DAU), regional original income (PAD), and local government financial performance on capital expenditure. This research is quantitative using SPSS version 26 software. It uses secondary data with data collection techniques using the documentary method. It uses a total sampling technique so that 81 samples consisting of 27 District and City Governments in West Java Province are obtained for the period 2019–2021. The results found that PAD and DAU partially significantly affected capital expenditure. Regional Government Financial Performance in the form of Dependency Ratio and Fiscal Decentralization Ratio partially has a significant effect on capital expenditure. Meanwhile, the Regional Government's Financial Performance in the form of the Independence Ratio and the PAD Effectiveness Ratio partially have no impact on Capital Expenditures.
Dampak Dinamika Arus Kas terhadap Return Saham: Peran Moderasi Laba Akuntansi Yulianti, Vista; Wulandari, Dian Sulistyorini; Balqis, Hera Afifah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1824

Abstract

Penelitian ini bertujuan untuk memperluas pemahaman tentang dampak arus kas operasi terhadap return saham dengan mempertimbangkan peran laba akuntansi sebagai variabel moderasi. Fokus penelitian adalah pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2017-2021. Sampel yang digunakan mencakup 13 perusahaan otomotif dari tahun 2017 hingga 2021, dengan total 65 observasi, yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan dengan aplikasi Eviews 12, dan pendekatan statistik yang diterapkan adalah regresi. Hasil analisis menunjukkan bahwa arus kas operasi menunjukkan pengaruh signifikan terhadap harga saham. Laba akuntansi tidak dapat memoderasi pengaruh arus kas operasi terhadap harga saham. Temuan ini menegaskan bahwa meskipun arus kas operasi berperan penting dalam menentukan nilai saham perusahaan, laba akuntansi tidak berfungsi sebagai variabel moderasi yang efektif dalam hubungan ini. Dengan demikian, arus kas operasi tetap menjadi indikator utama yang memengaruhi harga saham secara langsung, sementara laba akuntansi tidak memberikan kontribusi signifikan dalam memperkuat atau melemahkan dampak arus kas operasi terhadap pergerakan harga saham. Penelitian ini menyarankan bahwa investor dan analis keuangan sebaiknya fokus pada arus kas operasional sebagai faktor utama dalam penilaian saham, tanpa harus terlalu mengandalkan laba akuntansi sebagai elemen moderasi.
Pengaruh Penerapan Standar Akuntansi Pemerintahan, Komitmen Organisasi dan Kompetensi Aparatur Terhadap Kualitas Laporan Keuangan Lenggono, Tirza; Pasamba, Ester Melani
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.1781

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh Penerapan Standar Akuntansi Pemerintahan, Komitmen Organisasi, dan Kompetensi Aparatur terhadap Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah (OPD) Kabupaten Kepulauan Aru. Metode penelitian menggunakan teknik Purposive Sampling, dengan populasi penelitian yang berasal dari Organisasi Perangkat Daerah (OPD) pada Pemerintah Kabupaten Kepulauan Aru, dengan total 93 responden. Teknik analisis data yang digunakan yaitu Regresi Linear Berganda, Uji-t, serta Uji Koefisien Determinasi. Temuan Penelitian menunjukkan bahwa variabel Penerapan Standar Akuntansi Pemerintahan, Komitmen Organisasi, dan Kompetensi Aparatur berpengaruh secara positif dan signifikan terhadap Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah (OPD) Kabupaten Kepulauan Aru. Kata Kunci: Penerapan Standar Akuntansi Pemerintahan; Komitmen Organisasi; Kompetensi Aparatur; Kualitas Laporan Keuangan The Effect of Implementation of Government Accounting Standards, Organisational Commitment and Apparatus Competence on the Quality of Financial Statements ABSTRACT This study aims to empirically examine the effect of the Application of Government Accounting Standards, Organizational Commitment, and Apparatus Competency on the Financial Repots Quality at the Regional Apparatus Organization of the Aru Islands Regency. The research method used Purposive Sampling Technique, with the research population coming from the Regional Apparatus Organization in the Aru Islands Regency Government, with a total of 93 respondents. The data analysis techniques used were Multiple Linear Regression, t-test, and Coefficient of Determination Test. The findings show that the variables of the Application of Government Accounting Standards, Organizational Commitment, and Apparatus Competency have a positive and significant effect on the Financial Reports Quality at the Regional Apparatus Organization of the Aru Islands Regency. Keywords: Application of Government Accounting Standards; Organizational Commitment; Apparatus Competency; Financial Report Quality
Determinan Perkembangan Financial Technology (Fintech) Di Indonesia Handayani, Wuri; Sartika, Dewi
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.1853

Abstract

Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi perkembangan financial technology (fintech) di Indonesia. Objek dalam penelitian ini adalah Indonesia. Jenis penelitian adalah deskriptif kuantitatif. Metode yang digunakan adalah kuantitatif dengan data sekunder yang berupa data laporan keuangan. Sampel dalam penelitian ini sebanyak 82 sampel. Teknik pengumpulan data berasal dari website resmi sedangkan teknik analisis data menggunakan SEMPLS dengan bantuan software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa variabel ekonomi makro, kondisi bank umum, dan akses kepembiayaan berpengaruh positif terhadap perkembangan financial technology (fintech) dan juga ekonomi makro dan kondisi bank umum berpengaruh terhadap akses kepembiayan. Sedangkan untuk variabel akses kepembiayaan tidak terdapat efek mediasi ekonomi makro dan kondisi bank umum terhadap perkembangan fintech di Indonesia.
Earnings management: How Financial Distress, Sales Growth, and Audit Committees Interact Dyah Permatasari, Maulina; Yahya, Adibah; Fatonah, Tania Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.1901

Abstract

This study aims to examine the effect of financial distress, sales growth, and audit committee on earnings management. We used a sample of manufacturing companies in Indonesia during the period 2020 – 2022. The regression results show that only sales growth has a significant influence on earnings management. The analytical method used is multiple linear regression analysis with SPSS as an analytical test tool. The analysis test is carried out through the classical assumption test, hypothesis test, and coefficient of determination test. The test results show that companies that experience high sales growth tend to perform earnings management to achieve the expected target. Meanwhile, the results found no evidence of a significant effect of financial distress and audit committee on earnings management.
Profitability and Company Growth in Influencing Dividend Policy Moderate by Liquidity Widati, Sindik; Hidayat, Taufik; Ummah, Rahmatul; Permatasari, Maulina Dyah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2138

Abstract

This study aims to analyse the effect of profitability and company growth on dividend policy, with liquidity serving as a moderating variable. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange during 2019-2022. The sample was selected using the purposive sampling method, resulting in 37 companies and a total of 148 observations. Data was collected through the documentary method from the companies' annual reports. Data analysis was conducted using multiple regression and Moderate Regression Analysis (MRA) with the assistance of E-Views software. The results indicated that profitability has a significant negative effect on dividend policy, while company growth does not have an impact on dividend policy. Liquidity has been shown to moderate the effect of profitability on dividend policy but is unable to moderate the effect of company growth on dividend policy. This study provides important implications for investors in understanding the factors that influence the dividend policy of manufacturing companies.
Transfer Pricing and Tax Avoidance on Profitability Through Thin Capitalization Dasman, Sunita; Redi, Aurelius; Sulistyorini, Dian; Triwibowo, Edi
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2145

Abstract

Palm oil is the most important plantation product because it has a high value compared to other plantation products and is also one of the main sources of exchange rates from other countries. Taxes are corporate obligations paid to the government for profits obtained by companies. Tax avoidance is to reduce taxes but still comply with tax regulations and laws. Profitability is the lifeblood of a company's management. This study aims to examine tax avoidance and thin transfer pricing on profitability mediated by thin capitalization using multiple linear regression and path analysis. The population in this study is oil palm plantation companies listed on the Indonesia Stock Exchange for the period 2018 – 2023. Transfer pricing does not affect profitability directly, but the presence of thin capitalization mediating factors can affect profitability. Meanwhile, tax avoidance does not affect thin capitalization or profitability.

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