cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fitria Magdalena
Contact Email
fitria.magdalena@uniska-kediri.ac.id
Phone
+6282139028246
Journal Mail Official
cendekia.akuntansi@uniska-kediri.ac.id
Editorial Address
Jln. Sersan Suharmaji Nomor. 38, Manisrenggo, Kecamatan Ngronggo, Kediri, Provinsi Jawa Timur
Location
Kota kediri,
Jawa timur
INDONESIA
JCA (Jurnal Cendekia Akuntansi)
Published by Universitas Islam Kadiri
ISSN : 27230104     EISSN : 27230090     DOI : https://doi.org/10.32503/akuntansi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JCA (JURNAL CENDEKIA AKUNTANSI) adalah jurnal ilmiah yang mulai terbit tahun 2020, oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Kadiri, dengan frekuensi terbit dua kali setahun, yaitu pada bulanJuni, Desember. Jurnal ini memuat tulisan yang berupa karya ilmiah atau artikel hasil penelitian bidang akuntansi. Penerbitan ini bertujuan untuk meningkatkan budaya menulis ilmiah para akademis, peneliti, birokrat, dan pemerhati ilmu pengetahuan baik dalam maupun luar negeri serta sebagai sarana dokumentasi perkembangan informasi pemikiran, penelitian yang ada hubungannya dengan ilmu Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 85 Documents
 4   5   6   7   8 
Pengaruh Kinerja Operasi, Entitas Anak dan Asosiasi Terhadap Laba dan Ekuitas yang Diatribusi: Bukti dari Indonesia Kusuma, Marhaendra
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4579

Abstract

Penelitian ini bertujuan untuk menguji faktor apa saja yang mempengaruhi laba dan ekuitas yang diatribusikan tersebut. Belum banyak studi yang mengujinya, karena studi selama ini masih berada pada area dampak dari kemunculan laba dan ekuitas yang diatribusikan sebagai bentuk pembuktian relevansi nilai bagi pengguna. Sedangkan studi yang mengkaji faktor apa yang mempengaruhi laba dan ekuitas yang diatribusikan belum dilakukan, maka inilah novelty penelitian ini. Dengan menggunakan data observasi n=3.460 dari 692 perusahaan sebagai sampel yang terdaftar di IDX periode 2018-2022, penelitian ini membuktikan bahwa faktor yang mempengaruhi laba dan ekuitas yang diatribusikan adalah laba operasi, kepemilikan di entitas anak dan asosiasi, serta ukuran perusahaan.
Pendekatan PLS-SEM dalam Menentukan Faktor Penentu Keputusan Pembelian di Marketplace Facebook Hamid, Nisrina; ., Niati; Swastika, Yuan
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4239

Abstract

Facebook merupakan media sosial popular ketiga di Indonesia dengan jumlah pengguna Facebook mencapai 83,8%. Selain menyediakan fitur berbagai konten seperti foto, video dan artikel, juga menyediakan fitur marketplace yang mewadahi pemilik bisnis untuk mempromosikan dan menjual produknya. Keputusan pembelian di marketplace facebook dipengaruhi variabel influencer marketing, viral marketing dan E-Wom (Elektronik Worth of Mouth). Penelitian ini bertujuan untuk mengetahui pengaruh influencer marketing, viral marketing dan E-Wom terhadap keputusan pembelian. Menganalisis pengaruh dari variabel-variabel tersebut menggunakan analisis SEM-PLS dengan jumlah populasi yang terhingga maka sampel ditentukan secara purposive sampling dan menggunakan rumus Lemeshow sehingga berdasarkan rumus tersebut diperoleh sampel sebanyak 100 responden. Hasil penelitian menunjukkan Influencer marketing dan E-WOM tidak berpengaruh positif dan signifikan terhadap keputusan pembelian sedangan viral marketing berpengaruh positif dan signifikan terhadap keputusan pembelian. Disarankan dalam penelitian untuk menambah variabel kepercayaan konsumen terhadap marketplace facebook.
Penerapan Kebijakan Pembayaran Zakat Sebagai Pengurang Pajak (Studi di SD Islam Maryam Surabaya) Kusumawati, Arum Pratiwi; Sayidah, Nur
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5182

Abstract

Penelitian ini bertujuan untuk menganalisis respon wajib pajak orang pribadi atas penerapan kebijakan pembayaran zakat sebagai pengurang pajak di SD Islam Maryam Surabaya. Data yang digunakan dalam penelitian ini adalah hasil wawancara dan data gaji, tunjangan, pajak serta zakat. Pengumpulan data dilakukan dengan metode dokumentasi dan wawancara. Informan berjumlah lima orang yaitu kepala dan wakil kepala sekolah, bendahara sekolah dan dua orang guru. Hasil analisis menunjukkan bahwa wajib pajak belum memahami penerapan UU No. 23 Tahun 2011 Pasal 22 dan 23 tentang Zakat Sebagai Pengurang Penghasilan Kena Pajak. Informan sebagai wajib pajak orang pribadi (WPOP) bersikap pasif karena kurangnya pengetahuan terhadap ketentuan perundang-undangan. WPOP yang telah membayar zakat tidak memasukkan jumlah zakatnya dalam pelaporan SPT tahunan. WPOP membayar zakat ke amil zakat yang bukan ditunjuk Negara sehingga tidak memiliki bukti bayar. Pemungutan penerapan kebijakan pembayaran zakat pengurang pajak pada SD Islam Maryam telah memberikan dasar aturan walaupun masih bersifat umum, namun dapat dijadikan panduan dalam melaksanakan aktifitas yang berhubungan dengan masalah ekonomi di Indonesia.
Analisis Sistem Pengendalian Intern Penjualan Kredit PT. Medisia Sainsindo Dengan Standar COSO Harahap, Romi Rianto; Anrizal, Sry Yullia; Masdihen, A Agim
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4517

Abstract

This research aims to determine the internal control system for credit sales implemented by PT. Medisia Sainsindo has fulfilled the components contained in the Committee of Sponsoring Organizations (COSO). Based on the research results, it can be seen that the internal control system for credit sales of PT. Medisia Sainsindo almost meets COSO standards. 93% of the environmental control component has been implemented. 80% of the risk assessment component has been carried out. 92% of the control activity components have been carried out effectively. The information and communication component has been implemented 100%. 83% of the monitoring component has been implemented.
Analisis Peramalan Harga Saham Dengan Metode Arima Terhadap Keputusan Investasi Pada Perusahaan Perbankan Dalam Indeks LQ45 Fitriani, Ruli; Ratih, Nur Rahmanti; Isnaniati, Siti
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5311

Abstract

Every trader or investor in buying shares will always confused with the highly volatile stock price movements, this is causes traders or investors to be careful in choosing prices on when entering to buy shares. ARIMA price forecasting method is a forecasting method that traders and investors can use to help make decisions.This study is a descriptive study with a quantitative approach with the aim of analyzing, explaining, and concluding the analysis of price forecasting using the ARIMA (Autoregressive Integrated Moving Average) method on investment decisions in banking companies listed in the LQ45 index on the Indonesia Stock Exchange. The data collection technique in this study is documentation of the LQ45 Banking Index Stock Price on the Indonesian Stock Exchange.The results obtained in this study are that the model used in forecasting banking stock prices is the best model, the models include BBCA ARIMA (5.2.0), BBRI ARIMA (5.2.0), BMRI ARIMA (5.2, 0), BBNI ARIMA (2,2,0), and BBTN ARIMA (5,2,0). BBCA's share price decreased by -14.9%. BBRI's share price decreased by -5.8%. BMRI's share price decreased by -6.8%. BBNI's share price decreased by -58.5%. BBTN's share price decreased by -18.8%.106. Investors should not buy shares in banking stocks listed in the LQ45 index. This is because prices tend to fall and make investors suffer losses. However, if trading or investing in the near future, investors will buy shares of BBRI and BBTN companies, because within 1 month the shares will increase and investors or traders can get capital gains.
Effect of Others Comprehensive Income on Company Value by Mediation of Retained Earnings: Evidence From Indonesia Athori, Agus; Kusuma, Marhaendra
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4580

Abstract

Research so far has only tested the effect of other comprehensive income (OCI) and retained earnings on firm value separately. Not many studies have examined the effect of OCI on retained earnings and the mediating role of retained earnings in it’s effect on firm value. This test is important to do as proof of the relevance value of group OCI items that will not be reclassified to net income, where their age as unrealized income is longer than other group OCI items.Test results on the market in Indonesia show: (1) OCI of groups that will not be reclassified to net income has a significant positive effect on retained earnings, but not on firm value, and (2) retained earnings mediate the effect of OCI of groups that will not be reclassified to net income to company value. Retained earnings represent accumulated earnings for the past period including accommodating income from OCI realization which was previously presented as a group that will not be reclassified to net income, which eventually these items become part of retained earnings, including OCI items for the closest period whose amount and time of realization are not known for certain in the end will also become part of retained earnings. The originality of this research is to test the influence of: (1) OCI on retained earnings and (2) mediation of retained earnings in the effect of OCI on firm value.
Faktor Yang Mempengaruhi Atribusi Laba Dan Ekuitas Perusahaan Food And Beverage Di Indonesia Purwanti, Asih Tugi; Kusuma, Marhaendra; Selviasari, Rike
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4286

Abstract

Since PSAK has converged with IFRS, the contents of the income statement format are not only net income, but also other comprehensive income and attribution of profit. The latest statement of financial position contains additional information, namely equity attributable to owners of the parent entity and non-controlling interests. The aim of this research is to provide evidence from observations and discovery of the factors behind the profit and equity values attributed to owners. The population is 27 companies in the food & beverage sub-sector. A sample of 16 companies, with 48 observational data. The findings of the investigation prove that profitability has a positive effect on profits attributable to owners of the parent entity, while the percentage of controlling share ownership and the percentage of non-controlling share ownership has a negative effect on profits attributed to owners of the parent entity. The number of subsidiaries has a positive effect on profits attributable to non-controlling interests, while the percentage of controlling share ownership as well as the percentage of non-controlling share ownership has a negative effect on profits and equity attributable to non-controlling interests. Net sales have a positive effect on equity attributable to the parent entity, while profitability, operating cash flow, percentage of controlling share ownership, percentage of non-controlling share ownership, company size, and number of subsidiaries have no effect on equity attributable to owners of the parent entity. The number of subsidiaries has a positive effect on equity attributable to non-controlling interests, while net sales, operating cash flow, and company size have a negative effect on equity attributable to non-controlling interests
Akuntabilitas Berbasis Religiosity Value: Berperankah Mencegah Fraud Accounting? Jaya, Antholyn Thian; Yunita, Khristina; Ginting, Rafles
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5222

Abstract

This research aims to carefully investigate the concept of accountability in the context of preventing and addressing potential fraud within the structure of student organizations. The research method employed in this study is qualitative phenomenology, which aims to provide a deeper and richer understanding of how accountability operates within an organizational environment. Additionally, the qualitative phenomenological approach is used to uncover the meaning of experiences directly encountered by individuals. Phenomenology is chosen to gather information regarding fraud occurring within student organizations and reveal the meaning of accountability from the perspective of students' religiosity. This research utilizes primary data obtained from in-depth interviews with subjects of the study. The informants used in this research are the presidents of universities in Pontianak. Based on the research findings, it can be concluded that: 1) Transparency and communication among organization leaders are crucial for preventing miscommunication, strengthening the organizational environment, and reducing the potential for accounting fraud by closing information gaps. 2) The accountability attitude of organization leaders, especially through the production of accurate financial reports, can detect and address accounting fraud. 3) Religion plays a significant role in shaping individual morality and influencing the implementation of accountability. 4) The implementation of accountability in organizations involves morality driven by religious teachings. 5) Religious teachings prohibit fraudulent actions, thus the more devout one is to their religion, the less likely they are to engage in accounting fraud.
Pengaruh Literasi Keuangan Dan Kepercayaan Terhadap Minat Penggunaan Shopee Pay Later Aurin, Rizkiza; Kusumastuti, Ratih
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4522

Abstract

In the 2022 digital literacy report, Shopee has become the number one choice for online shopping in Indonesia with a market share of approximately 3.37%. Technological breakthroughs like SPayLater have provided convenience and trust to consumers in financial transactions. This research aims to evaluate the relationship between financial literacy and the level of trust among students and their interest in using SPayLater services. The research method used is an associative research method that focuses on exploring the relationship between financial literacy, trust levels, and interest in using SPayLater. The primary data was collected through a questionnaire distributed via Google Form, with a total of 50 respondent samples. The research results indicate that financial literacy and trust levels have a positive and significant impact on the interest in using SPayLater, emphasizing the importance of financial literacy and trust in promoting the use of financial technology like SPayLater.
Evaluation of Financial Statements in Assessing the Financial Performance of the Local Government of South Labuhanbatu Regency Purba, Sahala; Marpaung, Catherine Audry Rebecca; Sinaga, Deda Sasmita; Ginting, Emisa Clara Br; Sirait, Tessa Anggraini
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5355

Abstract

South Labuhanbatu Regency financial management is limited by established regulations, such as South Labuhanbatu Regent Regulation Number 66 of 2018 concerning Management of Information and Documentation Services within the South Labuhanbatu Regency Government. The South Labuhanbatu Regency Government carries out observations and research in carrying out research, as was carried out in research using a methodology published in 2018This study aims to evaluate the financial performance of the local government of South Labuhanbatu Regency based on the following factors: (1) Regional Autonomy Level Ratio (2) Regional Financial Dependence Ratio (3) Fiscal Decentralization Rate Ratio (4) Regional Original Revenue Effectiveness Ratio (5) Regional Original Revenue Efficiency Ratio (6) Regional Fiscal Management Effectiveness Ratio (7) Regional Tax Management Efficiency Ratio (8) Contribution Rate Ratio of Regional Owned Enterprises. The data is analyzed based on the theories of previous experts, then explained in detail for decision making on the financial performance of local governments. Based on the research conducted, the results show the regional financial performance of South Labuhanbatu Regency from 2013 to 2022 as follows: (1) The Regional Autonomy Level Ratio shows a very low level, with an average value of 6.98%, (2) the Regional Financial Dependence Ratio shows a high category, with an average value of 90.75%, (3) The Fiscal Decentralization Rate Ratio shows a very low level, with an average of 6.21%, (4) the Regional Original Revenue Effectiveness Ratio shows the less effective category with an average of 7.87%, (5) the Regional Original Revenue Efficiency Ratio shows the very efficient category with an average of 92.93%, (6) the Regional Fiscal Management Effectiveness Ratio shows the fairly effective category with an average of 97.74%, (7) the Regional Tax Management Efficiency Ratio shows the efficient category with an average of 19.37%, (8) The ratio of the degree of contribution of Regional-Owned Enterprises shows a contribution of 2.87%. So in this case the central government has failed in developing BUMD in South Labuhanbatu district. From the results of this analysis, it can be concluded that overall the development of South Labuhanbatu Regency carried out by the central government has been successfully implemented, this can be seen from the analysis of regional government financial reports which are reviewed from 8 measurement proportions, South Labuhanbatu Regency which has 4 measurement proportions that have been successful , while the proportion of 4 measurements that were unsuccessful, it can be seen that the proportion of measurements that were successful and those that were unsuccessful were the same. The suggestion in this analysis is that the South Labuhanbatu regional government can optimize human resources and natural resources as well as pay attention to infrastructure development and also increase the number of years of observation.

Page 6 of 9 | Total Record : 85

 4   5   6   7   8 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 6 No 1 (2025): Juni Vol 5 No 2 (2024): Desember Vol 5 No 1 (2024): Juni Vol 4 No 2 (2023): Desember Vol 4 No 1 (2023): Juni Vol 3 No 2 (2022): Desember Vol 3 No 1 (2022): Juni Vol 2 No 2 (2021): Desember Vol 2 No 1 (2021): Juni Vol 1 No 2 (2020): Desember Vol 1 No 1 (2020): Juni More Issue