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Ira Gustina
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iragustina310885@gmail.com
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Jalan R. Soebrantas No 10 Fakultas Ekonomi Universitas Islam Indragiri
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Kab. indragiri hilir,
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Islam Indragiri
ISSN : 20896255     EISSN : 25987372     DOI : https://doi.org/10.32520/jak.v10i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi Akuntansi, Audit, Perpajakan, Akuntansi Sektor Publik, Manajemen Keuangan dan Akuntansi Syariah. Jurnal JAK terbit dua kali setahun yaitu pada bulan Januari dan Juli.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 165 Documents
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AKUNTAN DI ERA DIGITAL: PENDEKATAN TAM (TECHNOLOGY ACCEPTANCE MODEL) PADA SOFTWARE BERBASIS AKUNTANSI ACCURATE ONLINE RASMON RASMON
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2304

Abstract

This research is a quantitative research that aims to determine the acceptance and use of Accurate Oline with the Technology Acceptance Model approach. Sampling used a random sampling method with a total sample of 27 alumni practitioners of the Accurate Online Program LKP Sahabat Prestasi who have worked in companies throughout Indonesia. The hypothesis testing in this study used SPSS Version 25. The test results showed that (1) the ability to use a computer affects perceived usefulness, (2) the ability to use a computer affects perceived ease of use, (3) perceived ease of use affects perceived usability, (4) perceived usefulness influences user attitudes, (5) perceived ease of use influences user attitudes. This research is expected to open minds that the use of technology is very important in the current era where business transactions are increasingly complicated.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PAJAK PENGHASILAN PADA PT. SEMEN INDONESIA (PERSERO) TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA CORRINA, FATTI; MELLIOFATRIA, MELLIOFATRIA
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2636

Abstract

The purpose of this study was to examine whether capital structure and profitability have an effect on corporate income tax partially and simultaneously. This research is included in quantitative research. This research was conducted from 2012 – 2021. Sampling using purposive sampling technique. The statistical method used is multiple linear regression analysis using SPSS version 26 to process the data. The analytical methods used include descriptive statistical tests, classic assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, determination tests and hypothesis testing. Based on the results of the research and discussion, several conclusions can be drawn as follows: Capital structure and profitability simultaneously have a significant effect on the income tax variable at PT. Semen Indonesia (Persero) Tbk on the Indonesia Stock Exchange. Partial capital structure has no significant effect on income tax variables at PT. Semen Indonesia (Persero) Tbk on the Indonesia Stock Exchange. Profitability partially has no significant effect on income tax variables at PT. Semen Indonesia (Persero) Tbk on the Indonesia Stock Exchange. Operational costs partially have a significant effect on income tax variables at PT. Semen Indonesia (Persero) Tbk on the Indonesia Stock Exchange
PENGARUH PENDAPATAN, BIAYA ADMINISTRASI UMUM DAN AKTIVA TETAP TERHADAP LABA PADA PT. BELILAS PERMAI INDRAGIRI ANGGA HAPSILA; IVALAINA ASTARINA; PUSPA DEWI; YUDHA REMOFA; HASANAH YASPITA
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2650

Abstract

The research was conducted to test and analyze the effect of income, general administration costs and fixed assets on profits at PT. Belilas Permai Indragiri. This study used secondary data, the authors processed the data using the Statistical Package for the Social Sciences (SPSS) application version 24. The results of the study simultaneously income, administration costs and fixed assets affect profit. Partially, income and general administration costs have an effect on profits, while fixed assets have not had a partial effect on profits
PENGARUH PENDAPATAN DAN PAJAK TERHADAP LABA BERSIH PADA PT. BHARTI NOORGRAHA SEJATI HERMANTO HERMANTO; YUDA REMOFA; FATTI CORRINA
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2662

Abstract

This research was conducted to examine the effect of income and taxes on net income at PT. The True Bharti Noorgraha. The research method uses quantitative with secondary data sources, the data is processed using the help of the IBM SPSS version 21 program. The results of the study show that income and taxes simultaneously affect net profit at PT. Bharti Noorgraha Sejati, partially income and taxes have an effect on net profit at PT. Bharti Noorgraha Sejati
PENGARUH INSENTIF DAN LOYALITAS TERHADAP KINERJA DRIVER GOJEK DI KOTA PEKANBARU RUDI SYAF PUTRA; DION OKTAMADE; INTAN PUTRI AZHARI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2666

Abstract

This study aims to analyze the effect of incentives and loyalty on the performance of Gojek drivers in Pekanbaru City. The independent variables used are incentives and loyalty. While the dependent variable used is performance. This study uses a quantitative approach with multiple linear regression analysis models and the company population of all Gojek drivers in Pekanbaru City. The number of samples used in this study were 380 respondents. The results show that incentives have a positive effect on performance and loyalty has a positive effect on performance. Then incentives and loyalty simultaneously affect the performance of Gojek drivers in Pekanbaru City.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN PREFERENSI RESIKO TERHADAP SENJANGAN ANGGARAN PADA SEKTOR PUBLIK NOVRIANI SUSANTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2724

Abstract

This study aims to test empirically whether budgetary participation, organizational commitment and risk preferences have an effect on budgetary slack in the public sector. This type of research is comparative causal research. The sampling technique for this study was purposive sampling, which is the parties involved in the preparation, implementation and accountability of the budget at the Regional Apparatus Organization (OPD) in Indragiri Hilir Regency with a total sample of 97 respondents. The analysis technique used is multiple linear regression. The results of the analysis show that budgetary participation has no effect on budgetary slack in regional apparatus organizations of Indragiri Hilir regency, organizational commitment has an effect on budgetary slack on regional apparatus organizations of Indragiri Hilir regency and risk preference has an effect on budgetary slack on regional apparatus organizations of Indragiri Hilir regency.
PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 SUMARNI, RANI; GUSTINA, IRA; NURFITRIANI, NURFITRIANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2742

Abstract

This research was conducted at banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period with the aim of knowing the effect of liquidity and capital structure on profitability. The research population carried out by researchers is banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample selection was carried out using purposive sampling method, and a sample of 32 companies was obtained. The type of data used is secondary data. Secondary data is data in the form of annual reports obtained from the IDX Website, namely www.idx.co.id during the 2019-2021 period. The data analysis method used in this study is multiple linear regression, with the classical assumption tests used are data normality tests, autocorrelation, multicollinearity, and heteroscedasticity tests. Descriptive statistics are used to see the profile of the research and provide an overview of the object to be studied through sample data and make generally accepted conclusions. The results of this study indicate that the t test (partial test) of liquidity has an effect on profitability. While the capital structure has no effect on profitability. The f test (simultaneous test) can be concluded that the variables of liquidity and capital structure simultaneously affect profitability.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN TOTAL ASSET TURNOVER TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 R. SRI HANDAYANI; ELVIRA NANDA APRILIA
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2751

Abstract

This study aims to analyze the effect of current ratio, debt to equity ratio, return on equity, and total asset turnover on the return of shares of mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population in this study is mining companies listed on the Indonesia Stock Exchange in 2018-2022. Research samples of 16 mining companies obtained by purposive sampling technique. Data analysis method with multiple linear regression. The results of this study show that partially the ROE variable has a positive effect and the TATO variable has a negative effect on stock returns, while the CR and DER variables have no effect. Simultaneously, the variables CR, DER, ROE, and TATO have no effect on stock returns.
AUDIT DELAY MEMEDIASI PENGARUH AUDIT FEE, AUDIT TENURE DAN AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 OKTA VIARNI, WINDY; SURYADI, NANDA; YUSNELLY, ARIE; RAHMA, SITTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3020

Abstract

This research aims to determine the effect of audit fees, audit tenure and audit capacity stress mediated by audit delay on audit quality in Infrastructure, Utilities and Transportation Companies listed on the Indonesia Stock Exchange in 2019-2022. This research is quantitative research. The population in this study was 113 Infrastructure, Utility and Transportation Companies in 2019-2022. The number of samples in this research was 21 samples of Infrastructure, Utilities and Transportation companies listed on the Indonesia Stock Exchange in 2019-2022. The data analysis method used is path analysis using SEM-SmartPLS 3.0 software as a test tool for data processing. The research results show that audit fees and audit capacity stress do not have a significant effect on audit quality, audit tenure and audit delay have a significant effect on audit quality. Audit tenure and audit capacity stress have an effect on audit delay, audit fees have no effect on audit delay, audit fees have no effect on audit quality through audit delay as a mediating variable, audit tenure and audit capacity stress have an effect on audit quality through audit delay as a mediation
LITERASI KEUANGAN MEMEDIASI PENGARUH PENDAPATAN, RETURN DAN RISIKO TERHADAP KEPUTUSAN INVESTASI PADA MAHASISWA (Studi Pada Mahasiswa yang Berinvestasi di Galeri Investasi UIN Suska Riau, Universitas Riau dan Universitas Muhammadiyah Riau) SURYADI, NANDA; YUSNELLY, ARIE; SEPTI RAHAYU, YOLANDA
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3035

Abstract

This study aims to see the effect of income, return, risk and financial literacy on investment decisions in students (Study on Students Investing in UIN Suska Riau Investment Gallery, UNRI Investment Gallery, and UMRI Investment Gallery with financial literacy as a mediating variable. This type of research is quantitative research. The data collection method uses a questionnaire. The population in this study amounted to 2312 students. The sampling technique used probability sampling technique by means of simple random sampling with a sample of 200 respondents. The results of this study indicate that income has a significant effect on investment decisions in students; return has a significant effect on investment decisions in students; risk has a significant effect on investment decisions in students; financial literacy has a significant effect on investment decisions in students; income has significant effect on financial literacy; financial literacy can mediate income on investment decisions in students.

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