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Ira Gustina
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Jalan R. Soebrantas No 10 Fakultas Ekonomi Universitas Islam Indragiri
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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 180 Documents
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IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM SEBAGAI UPAYA MENDORONG KEPATUHAN WAJIB PAJAK UMKM M, RINTO RAHMAD
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.v14i1.4428

Abstract

This study aims to analyze the implementation of the coretax application in improving tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using a qualitative approach, this study evaluates the effectiveness of the coretax application through in-depth interviews with users and secondary data analysis. The results show that coretax is able to simplify the tax reporting process for MSMEs through automation features, data integration, and comprehensive user guides. The application has a positive impact on increasing taxpayer compliance by reducing reporting errors and speeding up the filing process. However, this study also found several obstacles, such as low digital literacy among users and the need for additional training. Based on these findings, several strategic recommendations are provided to enhance the adoption and effectiveness of the coretax application in the future
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERKARIR DI SEKTOR KEUANGAN SYARI’AH FEBRINA, RIA; SARI, SARI
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.v14i1.4440

Abstract

The Islamic finance sector in Indonesia has continued to grow and has demonstrated significant development in recent years. This growth has created numerous opportunities within society, one of which is career opportunities. This study aims to identify the factors that influence students’ interest in pursuing a career in the Islamic finance sector using a quantitative approach. The method employed in this research is a survey conducted through an online questionnaire distributed via Google Forms. The sample consists of sixth- and eighth-semester students majoring in Islamic Economics and Islamic Banking in the cities of Duri and Tembilahan. The results indicate that understanding of Islamic finance, religiosity, career perception, and financial expectations have both partial and simultaneous effects on students' interest in pursuing a career in the Islamic finance sector. This study contributes to the theoretical discourse on career interest in the Islamic finance sector by integrating key influencing factors such as knowledge of Islamic finance, religiosity, perception, and financial expectations.
PENGARUH INTELLECTUAL CAPITAL, SUSTAINABILITY REPORT, DAN KUALITAS LABA TERHADAP INTELLECTUAL CAPITAL DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI AYU, FILDA PUSPITA; GUSTINA, IRA; YUSRIWARTI, YUSRIWARTI; ROSLIANA, ROSLIANA
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.v14i1.4503

Abstract

The study aims to determine the effect of Intellectual Capital, Sustainability Report, and Profit Quality on Firm Value with GCG as a moderator in Manufacturing Companies listed on the IDX 2020-2022. The population of this study is Manufacturing Companies listed on the IDX. The sample selection uses purposive sampling. Data analysis methods include Multiple Linear Regression and Moderate Regression Analysis (MRA) using SPSS 26. Partial test results indicate that intellectual capital influences Firm Value, Sustainability Report does not influence Firm Value, and Profit Quality does not influence Firm Value. The MRA test shows that GCG strengthens the influence of intellectual capital on Firm Value, GCG weakens the influence of Sustainability Report on Firm Value, and GCG weakens the influence of Profit Quality on Firm Value.
PENGARUH JUMLAH PENDUDUK, DANA BAGI HASIL, DAN TOTAL BELANJA DAERAH TERHADAP INDEKS KESULITAN SOSIAL DI KOTA PEKANBARU HAMID, M; NURFITRIANI, NURFITRIANI; SILKFAN, RARA; ADIMAN, RAJA MULTI KONVOKESEN
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.v14i1.4622

Abstract

This study aims to analyze the effect of population, Revenue Sharing Fund (DBH), and total regional expenditure on the Social Difficulty Index (IKS) in Pekanbaru City during 2015–2023. Using an explanatory quantitative approach and multiple linear regression, the results show that partially, the population and total regional expenditure have a significant negative effect on the IKS, while DBH has a negative but insignificant effect. Simultaneously, these three variables explain 91% of the variation in IKS. These findings confirm that effective regional expenditure expansion and population growth accompanied by strong economic growth can reduce social difficulties, whereas optimization of DBH utilization still requires improvement.
TRANSFORMASI INDUSTRI 4.0 SEBAGAI VARIABEL MEDIATOR: ANALISIS DAMPAK KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN ADIMAN, RAJA MULTI KONVOKESEN; SILKFAN, RARA; NURFITRIANI, NURFITRIANI; HAMID, M; AZWIR, MAHARANI
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.v14i1.4627

Abstract

This research examines the mediating effect of Industry 4.0 adoption on the relationship between independent commissioners, institutional ownership, and corporate performance, as measured by Earnings per Share (EPS), in manufacturing firms listed on the Indonesia Stock Exchange from 2016 to 2023. In the context of rapid digital transformation, companies are increasingly required to integrate sophisticated technologies, including automation and data analytics, into their operations. Independent commissioners are expected to enhance oversight and ensure that technological initiatives comply with regulatory and ethical frameworks, while institutional investors can reinforce managerial discipline and support long-term innovation. The study incorporates firm size (logarithm of assets) and leverage ratios (DAR and DER) as control variables to assess their impact comprehensively. Employing multiple regression analysis, the findings provide empirical evidence that both independent commissioners and institutional shareholders influence corporate performance not only directly but also indirectly through digital transformation. The results highlight the strategic importance of governance structures and technology adoption for achieving sustainable financial performance in the Industry 4.0 era.
PERAN AUDIT INTERNAL DALAM MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN RUMAH SAKIT YOLANDA SAFITRI NELAZ; DINNA NURHASANAH; NENI AFRIYANI; BELLA PUTRIE NINDYAWAN
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (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.v14i2.4771

Abstract

This research analyzes the role of internal audit in improving the accountability and transparency of hospital financial statements. Hospitals, as health service institutions, are required to manage finances from various sources according to standards and regulations. Using qualitative descriptive methods and a case-study approach, data was collected from interviews, questionnaires, and document analysis in several hospitals with active internal audit units in Pekanbaru. Results indicate that effective internal audit implementation enhances planning, scope, standardization, and communication of findings to management, significantly improving the accuracy and compliance of financial statements. Despite encountering challenges such as limited resources and work culture, internal audit remains central for continuous improvement in financial governance. These findings suggest that strengthening internal audit capacity and support systems is vital for trustworthy and transparent reporting in hospitals.
PENGARUH INTENSITAS MODAL, GROWTH OPPORTUNITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BEI TAHUN 2020-2022 MIA WIDYA SARI; IRA GUSTINA; YUSRIWARTI YUSRIWARTI; SURYANI SURYANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (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.v14i2.4772

Abstract

This research investigates the impact of capital intensity, growth opportunities, and institutional ownership on accounting conservatism within the property and real estate sector listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. By employing a purposive sampling approach, a total of 45 companies were identified as the study’s sample from the broader population. The analysis relies on secondary data sourced from official financial and annual reports available on the IDX website (www.idx.co.id) during the observation period. Utilizing multiple linear regression as the analytical tool, the findings from the partial t-test reveal that while capital intensity and institutional ownership significantly influence accounting conservatism, growth opportunities do not show a measurable effect. Furthermore, the simultaneous f-test confirms that capital intensity, growth opportunities, and institutional ownership collectively exert a significant influence on accounting conservatism practices in the sampled firms.
MODEL DETERMINASI AGRESIVITAS PAJAK: ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN KARAKTERISTIK PERUSAHAAN PADA INDUSTRI PERBANKAN INDONESIA BELLA PUTRIE NINDYAWAN; ARIF NADZIRUL HAQ E.
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (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.v14i2.4774

Abstract

Tax aggressiveness in Indonesia’s banking industry has attracted growing attention amid the increasing demand for Environmental, Social, and Governance (ESG) implementation. This study aims to develop a determination model of tax aggressiveness in Indonesia’s banking sector by integrating the ESG approach with firm characteristics such as profitability, firm size, and capital structure. The research employs panel data regression analysis using secondary data from banks listed on the Indonesia Stock Exchange. The results indicate that ESG and capital structure have no significant effect on tax aggressiveness, while firm size and profitability exert a positive influence on tax aggressiveness in Indonesian banking. The adjusted R-square value of 51.57% demonstrates the model’s explanatory power in capturing variations in tax aggressiveness within the banking sector. These findings provide empirical contributions to the accounting and governance literature and serve as a basis for policy recommendations aimed at enhancing tax compliance and sustainability.
LITERASI KEUANGAN, EDUKASI, DAN LINGKUNGAN SOSIAL SEBAGAI DETERMINAN MINAT INVESTASI MASYARAKAT DI PASAR MODAL DENGAN MODERASI PEKERJAAN MOHAMMAD SOFYAN; ANDRI MUHARIZAL PUTRA; MUNAWAR ASIKIN; ABDUL GOFUR; DANNY INDRIANTO
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (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.v14i2.4777

Abstract

This study aims to identify and analyze the influence of Financial Literacy, Investment Education, Social Environment, and Employment on Investment Interest using the Structural Equation Modeling (SEM) approach. The validity and reliability of the constructs were assessed through indicators such as Cronbach’s Alpha, Composite Reliability, and Average Variance Extracted (AVE), while discriminant validity was tested using the Fornell-Larcker Criterion and the Heterotrait-Monotrait Ratio (HTMT). The results indicate that Social Environment is the most dominant factor influencing investment interest, followed by Investment Education and Financial Literacy, each showing statistically significant effects. Conversely, the Employment variable and its interactions with other constructs did not exhibit significant influence. The model demonstrates strong predictive power, with an R-square value of 0.787, indicating that nearly 79% of the variance in investment interest can be explained by the constructs within the model. These findings highlight the importance of social and educational approaches in shaping investment behavior and offer practical implications for developing more effective financial literacy and investment education strategies.
RASIO KEUANGAN DAN HARGA SAHAM SYARIAH: PERAN MODERASI EPS DALAM INDEKS ISLAM JAKARTA RAMADAHNIEL ISLAMI; MUHAMMAD YUSUF; EVA ULFAH RAHAYU
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (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.v14i2.4837

Abstract

This study utilizes secondary data sourced from the official website of the Indonesia Stock Exchange (IDX) and Investing. The study population includes all companies listed in the Jakarta Islamic Index (JII) during the 2016–2018 period. The study sample consisted of 18 companies listed on the Indonesia Stock Exchange, specifically those included in the JII index during that period. The data analysis methods used include the classical assumption test and Moderated Regression Analysis (MRA), also known as the interaction test. The results show that partially the variables DER, DPR, ROA, and PBV have a significant effect on sharia stock prices, while the variables PER, CR, NPM, and DYR do not show a significant effect. Furthermore, the moderating variable Earning Per Share (EPS) is proven to moderate the relationship between the independent and dependent variables, and strengthens the Influence of the independent variable on sharia stock prices

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