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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 165 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.

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