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Ira Gustina
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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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PENGARUH EFISIENSI PAJAK DALAM PEMBENTUKAN STRUKTUR MODAL: STUDI KASUS PADA SEKTOR PERBANKAN NINDYAWAN, BELLA PUTRIE; NELAZ, YOLANDA SAFITRI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (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.v13i2.3787

Abstract

Tax efficiency is an important issue in financial industry, as it has potential to influence funding decisions through debt ratios. This study aims to analyze the effect of tax efficiency on capital structure in banking companies in Indonesia. This study uses secondary data from annual financial statements of banks listed on Indonesia Stock Exchange for 2020-2023 period by selecting sample of 23 companies that has eligibility criteria. The multiple linear regression method was applied to analyze relationship between tax efficiency ratio, Debt to Equity and Debt to Total Assets ratios, with profitability and company size as control variables. The results show that tax efficiency ratio has a significant positive influence on Debt to Asset and has a negative effect on Debt to Equity. This conclusion is important to understand the importance of effective tax management and formulate financing strategies by considering tax efficiency as a key factor in decision-making related to capital structure
PENGARUH BEBAN PAJAK KINI, BEBAN PAJAK TANGGUHAN, TAX TO BOOK RATIO, DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia 2021-2023) SETYANINGSIH, INKA DWI; SYARLI, ZIKRI AIDILLA; RASMON, RASMON
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (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.v13i2.3817

Abstract

This research is a quantitative study that aims to determine the effect of current tax burden, deferred tax burden, tax to book ratio, and leverage on financial performance in pharmaceutical health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. In determining the sample of this study using purposive sampling technique, so that 15 samples of companies that meet the criteria are obtained with three years of observation so that the total observations used in this study are 45 reports. This study uses secondary data obtained from the company's financial statements. The data analysis technique uses panel data regression analysis (pooled data) with the help of Eviews 12. The results showed that partially the current tax expense variable has a significant effect on financial performance, the deferred tax expense variable has no significant effect on financial performance, the tax to book ratio variable has a significant effect on financial performance, and the leverage variable has a significant effect on financial performance. From this study also obtained the coefficient of determination (R2) with a value of 0,6528, means that 65.28% of disclosure is explained by the variables between current tax expense, deferred tax expense, tax to book ratio, and leverage. While 34.72% is explained by other variables outside the model.
PENGARUH MANAJEMEN RISIKO DAN AKTIFITAS AUDIT INTERNAL DALAM MITIGASI FRAUD ZURMAN, ZURMAN; ULI, DESTI MONIKA
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (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.v13i2.3819

Abstract

Workplace fraud is the largest and most costly financial crime in the world. A recent ACFE report revealed that companies suffered a 5% loss due to fraud, with an average loss per case of 1.7 million USD. Not only financial losses, fraud can also provide non-financial losses. Therefore, companies need fraud mitigation (FM). FM is one of the mechanisms to overcome fraud. Some literature on FM emphasizes the importance of internal audit activities (AAI) and risk management (MR) to prevent, detect and mitigate fraud. This study aims to determine how MR, AAI affect FM and whether AAI mediates MR with FM. The sample of this study amounted to 384 people. The analysis method used is SEM analysis based on Partial Least Square (PLS). This study has proved that statistically Risk management (MR), internal audit activity (AAI), and fraud mitigation (FM) have a close relationship and support each other in creating effective organizational governance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN ESG (Studi Empiris Pada Perusahaan Yang Terdaftar di BEI Tahun 2020 – 2022) TAMBUNAN, RONIA; WAHYULIZA, SUCI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (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.v13i2.3842

Abstract

The purpose of this study is to ascertain how management, institutional, and foreign ownership affect ESG disclosure in businesses that are listed on the Indonesia Stock Exchange. Secondary data from the annual reports of businesses listed on the Indonesia Stock Exchange is used in research. 22 businesses that were listed between 2019 and 2022 on the Indonesia Stock Exchange served as the sample for this study. The data collection method involved gathering as much information as possible and utilizing SPSS 26 to analyze it. The study's findings indicate that foreign and institutional ownership have an impact on ESG disclosure. The impact of managerial ownership on ESG disclosure is zero.
PENGARUH GENDER, PEMAHAMAN PERPAJAKAN DAN RELIGIULITAS TERHADAP PERSEPSI PENGGELAPAN PAJAK ULI, DESTI MONIKA; ZURMAN, ZURMAN
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (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.v13i2.3846

Abstract

To improve the well-being of the community, the government has various national development programs, one of the sources of funding is taxes. It takes the awareness of taxpayers to pay taxes. However, due to differences in views with the government, tax evasion has occurred. Tax evasion committed by taxpayers aims to minimize the amount of tax payable by violating applicable regulations. Perceptions of tax evasion are influenced by various factors, including gender, religiosity, and understanding of taxation. This study aims to determine the effect of gender, understanding of taxation, and religiosity on the perception of tax evasion. This research was conducted in Pekanbaru. The sample determination used an accidental sampling approach which made anyone who met the researcher determined as a respondent on the condition that they met the criteria as an individual taxpayer who had an NPWP. Respondents totaled 50 people. The analysis technique used uses multiple linear analysis with the help of the SPSS version 27 application. The results of the study prove that statistically understanding taxation and religiosity has a significant effect on the perception of tax evasion.
NON PERFORMING FINANCIAL (NPF) MEMODERASI PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS SURYADI, NANDA; YUSNELLY, ARIE; NURAINI, RATNA; GUSTINA, IRA
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (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.v13i2.3856

Abstract

The purpose of this study is to test the hypothesis and generate evidence regarding the effect of Mudharabah, Musyarakah contract financing on profitability with Non-Performing financing (NPF) as a moderating variable at Islamic People's Financing Banks (BPRS) in 2021-2023. This study uses secondary data, namely the BPRS financial statements published in the Financial Services Authority (OJK) which determine the effect of Mudharabah, Musyarakah and Murabahah contract financing on profitability with Non-Performing financing (NPF) as a moderating variable at the Islamic People's Financing Bank (BPRS) in 2021-2023. The sampling used in this study was purposive sampling method. The number of BPRS sampled in this study was 29 banks. The analysis method used to test the hypothesis is Eviews 12. The results of this study indicate that Mudharabah Financing has a negative and insignificant effect on Profitability, but Musyarakah Financing has a positive and significant effect on Profitability.
MODERASI GENDER DALAM HUBUNGAN KUALITAS LAYANAN DAN KEPUASAN NASABAH: STUDI KASUS CUSTOMER SERVICE BANK BRI DI INDONESIA SOFYAN, MOHAMMAD; RUMIKI, DJURAIDJ; MUSADAT, IRFAN ACHMAD; NURHIDAYATI, NININ
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (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.v13i2.3970

Abstract

This study aims to analyze the impact of service quality dimensions on customer satisfaction at Bank BRI, focusing on five dimensions of service quality: Tangibles, Empathy, Responsiveness, Reliability, and Assurance. The study uses a quantitative method with data analysis employing Partial Least Squares Structural Equation Modeling (PLS-SEM) and involves 140 Bank BRI customer respondents from across Indonesia. The results indicate that the dimensions of Assurance, Tangibles, Reliability, Responsiveness, and Empathy significantly affect customer satisfaction. This study also examines the moderating role of customer service gender in the relationship between service quality dimensions and customer satisfaction, which shows a small effect with an f² value of 0.009, indicating that gender does not significantly impact this relationship. Based on these findings, it is recommended that Bank BRI improve service quality by focusing on physical elements and customer service competencies, as well as enhancing the Empathy dimension to increase overall customer satisfaction. This study provides important insights for bank management in efforts to enhance customer satisfaction and loyalty through improved service quality.
GCG SEBAGAI VARIABEL MODERASI: CSR, IOS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN SURYADI, NANDA; KUSDIANA, YAYU; YUSNELLY, ARIE
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4221

Abstract

This study aims to determine Good Company Governance (GCG) as a moderation variable: Corporate Social Responsibility (CSR), Investment Opportunities Set (IOS) and Capital Structure against the value of state - owned companies listed on the IDX in 2018-2022. Data analysis techniques using Partial Least Square (PLS) method. This study used causality research design. The results of the measurement and disclosure of CSR, capital structure and GCG do not affect the value of the company. However, IOS has a positive impact on the value of the company. GCG can moderate the relationship between CSR and capital structure on the value of the company. Unlike GCG, which cannot moderate the interaction between IOS and company values.
English ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DITINJAU DARI RASIO KEUANGAN KOTA PEKANBARU ASSEGAF, ZAKKY HAIKAL; AHYARUDDIN, MUHAMMAD; MARLINA, EVI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4320

Abstract

Local Own-Source Revenue (PAD) is one of the main sources of funding for regional expenditures. The decline in PAD and government performance significantly impacts the financial performance of the Pekanbaru City Government. This study aims to examine the financial performance of the Pekanbaru City Government as assessed by fiscal decentralization ratio, regional independence, efficiency, effectiveness, and harmony ratios. The financial ratios used in this study include the fiscal decentralization ratio, regional dependency ratio, efficiency ratio, effectiveness ratio, and harmony ratio. The data utilized in this research comprise primary data obtained through interviews and secondary data in the form of the financial statements of the Pekanbaru City Government. The study employs the interactive data analysis method by Miles & Huberman. The results indicate that the financial performance of the Pekanbaru City Government, as measured by the fiscal decentralization ratio, tends to be fairly good, while efficiency is classified as highly efficient. However, the effectiveness ratio indicates ineffective financial performance, and the calculation of the independence ratio shows that Pekanbaru's level of dependency is relatively low or consultative. Furthermore, operational expenditures dominate over capital expenditures, which hinders the provision of infrastructure and facilities that support the improvement of public welfare and services in Pekanbaru City.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN DANA DESA DI DESA MEKAR JAYA KECAMATAN KAMPAR KIRI KABUPATEN KAMPAR RIFAYANI, DESIYANTI; TRIWAHYUNI, NADIA
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4354

Abstract

Village funds are one of the government's efforts to realize equitable development between central and regional areas. One form of accountability in the management of village funds by the village government is through the implementation of transparency and accountability in budget utilization. This study aims to analyze the influence of transparency and accountability on the management of village funds in Mekar Jaya Village, Kampar Kiri District, Kampar Regency. In the context of village governance, transparency and accountability are key principles in achieving good governance. In recent years, the allocation of village funds has continued to increase, thus requiring their management to be carried out openly and responsibly. This research employs a quantitative approach by distributing questionnaires to village officials, community leaders, and local residents in Mekar Jaya Village. Data analysis was conducted using statistical tools to determine the effect of each variable. The results showed that partially, transparency does not have a positive effect on the management of village funds, while accountability has a positive effect. Simultaneously, transparency and accountability do not have a significant positive effect on the management of village funds.

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