Jurnal Akuntansi dan Keuangan (JAK)
JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of journal article to be considered for publication. The aims of JAK is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. JAK is available in both print and online version. Language used in this journal is English or Indonesian. Scope of articles published in JAK is consist of a broad range of topic in the field of Accoounting and Finance including: Private Sector : 1. Financial Accounting and Stock Market (AKPM) 2. Management and Behavioural Accounting (AKMK) 3. Information System, Auditing, and Professional Ethics (SIPE) 4. Taxation (PPJK) 5. Shariah Accounting (AKSR) 6. Accounting Education (PAK) 7. Corporate Governance (CG) Public Sector Accounting : 1. Financial Accounting (ASPAK) 2. Management Accounting (ASPAM) 3. Auditing and Information System (ASPSIA) 4. Good Governance (ASPGG)
Articles
146 Documents
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSETS ]]>
<![CDATA[Dwi Urip Wardoyo]]>;
<![CDATA[Amalia Cahya Rini]]>;
<![CDATA[Ade Amara Dini]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v27i1.350
<![CDATA[Return on Assets is one of the indicators that can be used to measure how effectively a company utilizes its assets to generate profits and achieve competitive advantage in its performance. The Resources-Based Theory explains that the use of resources effectively and efficiently can be a competitive advantage for a company. Intellectual capital is a resource in the form of intangible assets that are believed to be able to create added value for an entity through the Value Added Intellectual Capital (VAIC™) method. Therefore, this study aims to determine the effect of Intellectual Capital as proxy for Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) on Return on Assets (ROA). This research is in the form of quantitative research using descriptive statistical analysis methods and panel data regression analysis with secondary data sources and samples from mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The results showed that simultaneously VACA, VAHU and STVA had a significant effect on ROA. However, partially VACA showed a significant negative effect on ROA, VAHU had a significant positive effect on ROA, and STVA did not have a significant effect on ROA.]]>
<![CDATA[PERAN EFEKTIF CORPORATE GOVERNANCE ATAS TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN ]]>
<![CDATA[Yolanda Margareta]]>;
<![CDATA[Ratna Septiyanti]]>;
<![CDATA[Niken Kusumawardani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v27i1.351
<![CDATA[This reseacrh aims to examine the correlation between corporate governance and tax avoidance and how effective corporate governance is in tax avoidance in mining companies listed on Indonesia Stock Exchange. By using purposive sampling in the observation periode 2010-2019, obtained 234 observations from 40 mining companies listed on Indonesia Stock Exchange. Data were analyzed by using descriptive statistics and for hypothesis testing using Spearman's non-parametric analysis to the elements of corporate governance and tax avoidance. This results of this study show that the elements of corporate governance that consist of audit committee meetings and audit quality have negative and significant correlation with tax avoidance as measured using Cash Effective Tax Rate (CETR). Other result shows that institutional ownership has negative and insignificant correlation with tax avoidance, and independent commissioner has positive and insignificant correlation with tax avoidance.]]>
<![CDATA[MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH ]]>
<![CDATA[Usep Syaipudin]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v27i1.457
<![CDATA[Financial reporting using an accrual basis is preferred by conventional and Islamic banking because it is considered rational and fair in reflecting the company's financial condition although it can also provide flexibility to management in choosing accounting methods for certain purposes or earnings management. Based on the previous literature review regarding earnings management in both Conventional Commercial Banks and Islamic Commercial Banks, it is seen that the practice of earnings management is very likely to be carried out by managers as managers. The purpose of this study was to identify and analyze the differences in earnings management by conventional commercial banks and Islamic general banks. The type of data source used in this study is secondary data derived from audited published financial reports on Islamic Commercial Banks and Conventional Commercial Banks registered with the Financial Services Authority in Indonesia during the research period from 2014 to 2019. This study uses Earning Management as a variable measured by the Modified Jones Model. From this research, it can be concluded that there is a difference between the discretionary accrual ratio of conventional banks and the ratio of discretionary accruals of Islamic banks. Where Conventional Banks are higher in earning management than Islamic Banks.]]>
<![CDATA[DAMPAK TEKNOLOGI INFORMASI PADA PERCIEVED USEFULNESS DARI PENGAMBILAN KEPUTUSAN ]]>
<![CDATA[Ade Widiyanti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.804
<![CDATA[The preparation of regional budgets is influenced by many factors, so the decision-making must be careful and thorough and supported by adequate data sources. However, human resources also have limitations in storing and remembering the data needed for making budgetary decisions. The preparation of government financial statements currently uses the accrual basis, so that more and more data will be available. Information technology support can reduce the gap between the capabilities of human resources and the demands of budget decisions. This study aims to examine and analyze the effect of information technology support on the perceived usefulness of decision making and its implications for the quality of accrual-based accounting. The object of this research is the government of Lampung Province. The population used is the entire Lampung Provincial Government, while the sample used in this study is the Lampung Provincial Government SKPD. The data was obtained through the distribution of questionnaires to the respondents, namely the SKPD of the Lampung Provincial Government. The data was analyzed using structural equation modeling (SEM) with Lisrel software. This study uses primary data by using a questionnaire as a research instrument. The output of this research is expected to be published in Scopus indexed international journals or national journals (SINTA-3) and the results of this study are expected to be taken into consideration by the government in improving its regional financial performance and realizing financial management accountability in government in Indonesia.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, DAN RISIKO SISTEMATIS TERHADAP NILAI PERUSAHAAN DENGAN IFR SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Siti Muthi'ah]]>;
<![CDATA[Iskandar Chang]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.570
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, risiko sistematis terhadap nilai perusahaan dengan pelaporan keuangan internet sebagai variabel intervensi pada perusahaan yang terdaftar di JII 30 periode 2017-2021 dengan jumlah 8 sampel. Metode purposive sampling digunakan untuk menentukan sampel, dan teknis analisis menggunakan berganda. Hasil penelitian : (1) Berdasarkan hasil analisis yang diperoleh bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. (2) hasil Berdasarkan analisis diperoleh bahwa leverageberpengaruh negatif terhadap nilai perusahaan. (3) hasil Berdasarkan analisis diperoleh bahwa risiko sistematis tidak memiliki pengaruh signifikan terhadap perusahaan. (4) hasil Berdasarkan analisis Internet Financial Reporting tidak memiliki pengaruh signifikan terhadap nilai perusahaan. (5) hasil Berdasarkan analisis profitabilitas tidak memiliki pengaruh signifikan terhadap pelaporan keuangan internet. (6) hasil Berdasarkan analisis leverage tidak memiliki pengaruh signifikan terhadap pelaporan keuangan internet. (7) Berdasarkan hasil analisis risiko sistematis tidak memiliki pengaruh signifikan terhadap pelaporan keuangan internet. (8) Berdasarkan hasil analisispelaporan keuangan internet tidak dapat memediasi pengaruh profitabilitas terhadap nilai perusahaan. (9) Berdasarkan hasil analisis pelaporan keuangan internet tidak dapat memediasi pengaruh leverage terhadap nilai perusahaan. (10) Berdasarkan hasil analisis pelaporan keuangan internet tidak dapat memediasi pengaruh risiko sistematis terhadap nilai perusahaan. Kata kunci: Profitabilitas, Leverage, Risiko Sistematis, Internet Financial Reporting dan Nilai Perusahaan]]>
<![CDATA[DAMPAK PANDEMI COVID-19 TERHADAP KINERJA BANK SYARIAH DI NEGARA ASEAN ]]>
<![CDATA[Widya Rizki Eka Putri]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.615
<![CDATA[The purpose of this study is to provide empirical evidence on the effectiveness of government policies on the performance of Islamic banks in various ASEAN countries taken during the Covid 19 pandemic. This study uses the Capital Asset Management Earnings Liquidity (CAMEL) indicator as a measure of bank performance proxied by the ratio of CAR, ROA , NPL, BOPO and LDR. The results of this study indicate that there are differences in the CAR and BOPO ratios in Islamic banking in ASEAN countries while the ROA, NPL, and LDR ratios do not show significant differences.]]>
<![CDATA[PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Desviya Marta]]>;
<![CDATA[Nofryanti Nofryanti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.756
<![CDATA[This study aims to determine the effect of capital intensity, sales growth and company size on tax avoidance in healthcare companies listed on the indonesia stock exchange. This type of research is type of quantitative research. The data used in this study is secondary from the indonesia stock exchange for the period 2016-2020. The number of samples in this study were 8 companies with an observation period of 5 years so that the number of research samples is 40.. The technic used in this research is purposive sampling. The data in this study used panel data regression analysis using the Eviews 12 application. Based on the results of panel data regression analysis, it show that capital intensity have no effect on tax avoidance, sales growth and company size an effect on tax avoidance.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PELAKU UMKM UNTUK MENGGUNAKAN APLIKASI AKUNTANSI BERBASIS SELULER DI DUSUN BUGEL SAMPANG KABUPATEN CILACAP ]]>
<![CDATA[Anis Astiyah]]>;
<![CDATA[Martinus Budiantara]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.792
<![CDATA[Advances in information technology provide opportunities for MSME actors to develop their business through the integration of information technology in business processes. With this, recording of financial data can also be done online via the web or even via a smartphone, because many financial recording applications have been launched based on Android Mobile to make it easier for users, especially for MSME. This study aims to determine whether social influences, facilitating conditions, perceived trust, and technology anxiety affect the interest of MSME to use mobile accounting applications. The method used in this study is a quantitative method with data collection techniques through questionnaires. The results of the study show that social influences and facilitating conditions influence the interest in using mobile accounting applications. Meanwhile, perceptions of trust and technology anxiety have no effect on the intention to use mobile accounting applications.]]>
<![CDATA[INTERNET OF THINGS (IoT) DAN BLOCKCHAIN DALAM PERSPEKTIF AKUNTANSI ]]>
<![CDATA[Mia Ika Rahmawati]]>;
<![CDATA[Anang Subardjo]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.828
<![CDATA[Perkembangan pesat pada teknologi Internet of Things (IoT) dan Blockchain (BC) mendorong penelitian ini dalam mengusulkan dua aplikasi model transaksi IoT-BC dalam bidang akuntansi. Model transaksi IoT-BC dapat secara otomatis mengumpulkan, mengunggah, dan merekam semua data keuangan yang relevan dalam proses transaksi perusahaan untuk memenuhi asumsi tertentu. Model ini tidak memerlukan intervensi manual pada titik mana pun dalam proses; dan tidak ada data yang direkam pada buku besar dapat dirusak. Model transaksi IoT-BC dapat mengurangi asimetri informasi yang terjadi antara manajemen dan para shareholders. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif. Penelitian ini menghasilkan penyediaan informasi akuntansi secara real-time untuk meningkatkan kegunaan informasi akuntansi secara substansial. Penelitian ini juga mengidentifikasi Teknologi IoT dan BC dapat secara signifikan meningkatkan relevansi, ketepatan waktu, keterbandingan, dan kualitas informasi akuntansi. Kesimpulan dari penelitian ini adalah dengan implementasi teknologi IoT dan BC, maka organisasi akan mampu meningkatkan kualitas informasi akuntansi dan dalam jangka panjang akan meningkatkan nilai perusahaan.]]>
<![CDATA[ANALISIS FAKTOR DALAM DAN LUAR NEGERI TERHADAP JAKARTA ISLAMIC INDEX (JII) PERIODE 2010-2021 ]]>
<![CDATA[Furqonul Haq]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.833
<![CDATA[This study aims to examine domestic and foreign factors on the Jakarta Islamic Index (JII) using the estimated Vector Error Correction Model. Monthly data used from January 2010 to December 2021 (144 months). This research generally gets two findings. First, in the long term domestic factors (exchange rates) and foreign factors (world oil prices, world gold prices and DJIMI) have a significant positive influence on JII. Second, in the long run domestic factors (inflation) and foreign factors (KLSE) have a significant negative influence on JII. This research is expected to provide benefits for academics and researchers who are interested in examining the factors that influence the Islamic capital market index in Indonesia.]]>
