cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ira Gustina
Contact Email
iragustina310885@gmail.com
Phone
+6285271935356
Journal Mail Official
Jakakuntansi1@gmail.com
Editorial Address
Jalan R. Soebrantas No 10 Fakultas Ekonomi Universitas Islam Indragiri
Location
Kab. indragiri hilir,
Riau
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
 13   14   15   16   17 
PENGARUH KOMPETENSI PERANGKAT DESA, SISTEM PENGENDALIAN INTERNAL DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN BATANG TUAKA KAB. INDRAGIRI HILIR MELASARI, RANTI; SURYANI, SURYANI; INDRIYANI, PUTRI
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.v12i2.3052

Abstract

This research aims to determine the influence of village apparatus competency, internal control system and community participation on the accountability of village fund management in Batang Tuaka District, Indragiri Hilir Regency. This research was conducted at the Batang Tuaka District Village Apparatus. The types and sources of data in this research were primary data and secondary data. The population in this study was village apparatus in Batang Tuaka District. The data collection techniques used were interviews, questionnaires and literature studies. The research sample was village apparatus in Batang Tuaka District, totaling 39 respondents. The data analysis technique used was data instrument testing which consists of validity and reliability tests, multiple linear regression, coefficient of determination test, t test and f test. The research results show that partially the Competence of Village Apparatus, Internal Control Systems and Community Participation influence the Accountability of Village Fund Management of Village Apparatus in Batang Tuaka District. Then the research results simultaneously show that Competence of Village Apparatus, Internal Control System and Community Participation together influence the Accountability of Village Fund Management of Village Apparatus in Batang Tuaka District.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERBANKAN PEMERINTAH DAN NON PEMERINTAH PADA TAHUN 2018-2022) HANDAYANI, R. SRI; ADITYA PRATAMA, YUDHA
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.v12i2.3056

Abstract

This research aims to analyze the effect of profitability on company value with independent commissioners as a moderating variable in government and non-government banks in 2018-2022. The sample used was 30 financial reports from 30 different banks during the 2018-2022 period. The sampling method used in this research was purposive sampling, so the number of samples was 150. The analytical method used was panel data regression analysis, where data description and descriptive analysis testing were first carried out. The results of this research show that the independent variable, namely profitability, has an effect on company value with a significance level of 0.001. On the other hand, the independent commissioner variable can moderate the influence of profitability on company value
PENGARUH SELF ASSESSMENT SYSTEM DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK MELALUI TAX EVASION (Studi Kasus Pada Wajib Pajak di KPP Pratama Rengat) NURFITRIANI, NURFITRIANI; RIFAYANI, DESIYANTI; TRIWAHYUNI, NADIA; ALQORNI, NISA; NURAINI, NURAINI
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.v12i2.3078

Abstract

This research aims to assess the influence of the self-assessment system and tax information technology on tax compliance through tax evasion. The sample used is taxpayers registered at the Rengat KPP in Prov. Riau as many as 105 respondents. The type of data used is primary data by distributing questionnaires. The data analysis tool used is SEM with the help of PLS Ver. 3. The results of this research show that the direct relationship between the self-assessment system and tax information technology has no effect on tax compliance. However, the self-assessment system and tax information technology have an influence on tax evasion. In an indirect relationship (intervening), the results show that tax evasion mediates the influence of the self-assessment system on tax compliance, while tax evasion cannot mediate the influence of tax information technology on tax compliance
PENGARUH PENYALURAN KREDIT, TINGKAT SUKU BUNGA DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 REZKY RAHMADANI, ANGGA; GUSTINA, IRA; YUSRIWARTI, YUSRIWARTI
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.v12i2.3081

Abstract

This study aims to determine and obtain empirical evidence of the effect of Lending, BI Interest Rates and Capital Adequacy on Profitability in Conventional Banking companies listed on the Indonesian Stock Exchange in 2019-2021. The process of selecting the sample using purposive sampling. The sample in this study are conventional banking companies listed on the IDX for the 2019-2021 period as many as 27 companies with a total observation period of 3 years so that the total sample is 81 companies. The type of data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is multiple linear regression with the help of the SPSS version 26 program. The results of this study indicate that partially the credit distribution variable has no effect on profitability. The interest rate variable has no effect on profitability. Capital adequacy variable on profitability. Simultaneously Lending, Interest Rates and Capital Adequacy have an effect on profitability
PENGARUH KESULITAN KEUANGAN, KEGAGALAN HUTANG DAN MASA AUDIT TERHADAP OPINI AUDIT GOING CONCERN ( Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2022 ) SARI, ANJELITA; GITA SUCI, RAMA; PUTRI, ANNIE MUSTIKA
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3197

Abstract

In assessing a company's ability to maintain its business continuity, this is known as a going concern audit opinion. This research aims to find out and test how financial disstress, debt default, and audit tenure influence going concern audit opinions on companies listed on the Indonesia Stock Exchange in 2021-2022. This research method uses quantitative methods. In determining the research sample, a purposive sampling technique was used, thus obtaining 53 samples from 778 populations. Data collection uses documentation studies and uses logistic regression analysis as a data analysis method. The results of the research analysis reveal that financial disstress have an effect on going concern audit opinion, while debt default and audit tenure have no effect on going concern audit opinion.
PENGARUH PENERAPAN E-FILLING DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI FEBRINA, RIA; SARI, SARI; SUSANTI, NOVRIANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3590

Abstract

This study aims to determine the effect of the implementation of e-Filling and e-Billing on individual taxpayer compliance. The object of this research is 5222 individual taxpayers with 373 respondents obtained from the slovin formula. The data analysis technique used is descriptive statistical technique using primary data. This study uses a purposive sampling method with the characteristics of individual taxpayers who report SPT using e-filing and individual taxpayers who pay taxes using e-billing. Based on the results of the research conducted, it can be seen that partially the application of e-Filling and e-Billing together has an effect on individual taxpayer compliance. Simultaneously, it can be explained that the effect of implementing e-Filling and e-Billing on individual taxpayer compliance based on the coefficient of determination test shows the R square value of 40.9% while the remaining 59.1% is influenced by other variables not included in the study. this
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA UMKM TERHADAP LAPORAN KEUANGAN BERBASIS SAK ETAP DI KABUPATEN INDRAGIRI HILIR ADINDA PRATIWI, PUTRI; GUSTINA, IRA; NURFITRIANI, NURFITRIANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3591

Abstract

The post-COVID-19 pandemic has impacted various sectors, one of which is Micro, Small, and Medium Enterprises (MSMEs), also causing a decline in the national economy. This research aims to empirically determine and test the influence of Business Turnover, Business Duration, Information Technology Utilization, and Accounting Comprehension on the Perception of MSME Entrepreneurs in Indragiri Hilir Regency. The sample of this study consists of 37 MSMEs in the small and medium industry sector in Tembilahan City District, Indragiri Hilir Regency, Riau. The type of research used in this study is descriptive qualitative research. The analytical technique used is multiple linear regression. The results of the hypothesis test partially show that Business Turnover does not affect the Perception of MSME Entrepreneurs, while Business Duration, Information Technology Utilization, and Accounting Comprehension do affect the Perception of MSME Entrepreneurs about financial reports based on SAK ETAP in Indragiri Hilir Regency
ANALISIS LAPORAN ARUS KAS DALAM MENILAI KINERJA KEUANGAN PADA PT BUMI SERPONG DAMAI TBK TAHUN 2021-2023 HANDAYANI, R. SRI; NURFITRIANI, NURFITRIANI; HUDA, MUHAMMAD MIFTAKHUL
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3623

Abstract

The objective of the research conducted is to assess the financial performance of PT. Bumi Serpong Damai, Tbk based on the analysis of cash flow ratios for the years 2021-2023. The tools used for analysis are the cash flow ratios, which consist of the operating cash flow ratio, the cash coverage ratio against interest, the capital expenditure ratio, the operating cash flow ratio against total debt, and the cash coverage ratio against net income.. The research method used is a quantitative descriptive method. The results of the study show that the operating cash flow ratio and the operating cash flow ratio against total debt have performed poorly in meeting the company's obligations during the years 2021-2023. The cash coverage ratio against interest and the capital expenditure cash flow ratio show good results during the years 2021-2023, indicating that the company has sufficient cash flow to cover interest expenses and taxes and to repay the principal debt. Meanwhile, the cash coverage ratio against net income shows good results in 2021-2022, where net income is supported by a larger operating cash flow, indicating good earnings quality; however, in 2023, it shows a poorer result
PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN STRUKTUR ASET TERHADAP STURKTUR MODAL (Studi Empiris Perusahaan Retail Trade yang Terdaftar di BEI Periode 2019-2021) LAILA, SUSMA; YUSRIWARTI, YUSRIWARTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3628

Abstract

This study aims to determine and obtain empirical evidence of the effect of sales growth, company size and asset structure on the capital structure of Retail Trade companies listed on the IDX. The sample selection process uses purposive sampling. The samples in this study are Retail Trade companies listed on the IDX for the 2019-2021 period as many as 19 companies with a total observation period of 3 years so that the total number is 57 samples. The type of data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique uses statistical calculations through SPSS version 26, while the methods used in this study are Descriptive Statistical Test, Classical Assumption Test, and Hypothesis Test using Multiple Linear Regression Test, T Test, F Test, and Determination Coefficient Test. The results of this study show that Sales Growth affects the Capital Structure of Retail Trade listed on the IDX in 2019-2021. The size of the Company affects the Capital Structure of Retail Trade listed on the IDX in 2019-2021. The Asset Structure does not affect the Retail Trade Capital Structure listed on the IDX in 2019-2021. And Sales Growth, Company Size, Asset Structure simultaneously affect the Capital Structure of Retail Trade Companies listed on the IDX in 2019-2021.
ANALISIS EFISIENSI, KUALITAS ASET DAN STABILITAS BANK PEMBANGUNAN DAERAH SEBELUM DAN SESUDAH KONVERSI MENJADI BANK SYARIAH IKARDI, IKARDI; SERLY, VANICA
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3634

Abstract

This study aims to compare the efficiency, asset quality and stability of regional development bank before and after conversion to Islamic banks. This research is classified as a comparative descrictive research. The population of this study is Islamic commercial banks in Indonesia.The type of data used is secondary data obtained from financial reports uploaded on each bank's website and the OJK website. The sampling method is Purposive Sampling with quarterly reports of Aceh Bank and NTB Bank, each 15 before conversion and 15 after conversion, so a total of 30 samples before and 30 samples after. Efficiency variables use the ratio of CIR (Cost Income Ratio), Quality with APB (Problematic Earning Assets) and Stability with EAR (Equity to Asset Ratio). Testing data analysis using Paired T test, while the normality test using Shapiro-Wilk and Wilcoxon. Based on the results of the analysis and testing, it can be concluded that there are insignificant differences in the efficiency and quality of assets but there are significant differences in stability. The efficiency of the bank before conversion is higher than after but the asset quality and stability of the bank after conversion is highe

Page 15 of 17 | Total Record : 165

 13   14   15   16   17 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan Vol 13 No 2 (2024): Jurnal Akuntansi dan Keuangan Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan Vol 11 No 1 (2022): Jurnal Akuntansi dan Keuangan Vol 10 No 2 (2021): Jurnal Akuntansi dan Keuangan Vol 10 No 1 (2021): Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2020): Jurnal Akuntansi dan Keuangan Vol 9 No 1 (2020): Jurnal Akuntansi dan Keuangan Vol 8 No 2 (2019): Jurnal Akuntansi dan Keuangan Vol 8 No 1 (2019): Jurnal Akuntansi dan Keuangan Vol 7 No 2 (2018): Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2018): Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2017): Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2017): Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2016): Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2016): Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2015): Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2015): Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2014): Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2014): Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2013): Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2012): Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2012): Jurnal Akuntansi dan Keuangan More Issue