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Fitria Magdalena
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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
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Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (PBB) Dewi, Winona Kumara; EDT, Risa Wahyuni
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.v5i1.5343

Abstract

Pajak merupakan salah satu sumber pendapatan negara yang akan memberikan peran yang sangat penting dalam pembangunan. Pajak Bumi dan Bangunan merupakan pajak daerah sebagai pendapatan daerah yang mempunyai potensi cukup tinggi dalam rangka pembiayaan pembangunan dan penyelenggaraan pemerintahan daerah. Oleh karena itu kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan sangat mempengaruhi tingkat pendapatan pemerintah daerah dari sektor pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan dan kesadaran wajib pajak terhadap kepatuhan membayar pajak bumi dan bangunan di Desa Sungai Kasai Kecamatan Pariaman Selatan. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh dari responden melalui kusioner. Sampel dalam penelitian ini berjumlah 58 responden. Hipotesis dalam penelitiaan ini diuji menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis data dan uji statistik yang dilakukan pada penelitian ini menunjukkan bahwa secara parsial dan simultan pengetahuan perpajakan dan kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan membayar pajak.
Kode Etik Auditor: Telaah Model Auditing Rasulullah SAW, Sebagai Role Model Auditor Sari, Fika Hartina; Jumliana, Melsa; Kamal, Nur Asmi Ainun
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6245

Abstract

Auditor ethics play a crucial role in maintaining integrity, transparency, and accountability in the audit process. This study aims to examine the auditing model taught by the Prophet Muhammad SAW and explore the relevance of his ethical principles as a role model for auditors in the context of professionalism, independence, objectivity, communication, confidentiality, and accountability. In this study, it was identified that the Prophet Muhammad SAW, as a leader and individual who has great responsibility in leading the people, practiced ethical values ​​that are very relevant to the modern audit world. Through his example in carrying out his duties fairly, maintaining trust, effective communication, and steadfastness in being accountable for every decision, the Prophet Muhammad SAW provided strong guidance for auditors in carrying out their profession. The honesty, transparency, and justice applied by the Prophet Muhammad SAW in all aspects of his life are important foundations in building trust and professionalism in auditing. Therefore, the auditing model taught by the Prophet Muhammad SAW is not only relevant to Muslims, but also makes a significant contribution to the development of ethical audit practices in the modern era.
Pengaruh Tingkat Hutang, Fee Audit Dan Konsentrasi Pasar Terhadap Persistensi Laba: Firm Age Sebagai Variabel Moderasi Afifah, Siti; Yunita, Khristina; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6223

Abstract

The purpose of this study is to examine the effect of debt levels, audit fees, and market concentration on earnings persistence, and to analyze whether firm age is able to strengthen the relationship between debt levels, audit fees, and market concentration on earnings persistence in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The novelty of this study lies in the object of research and the use of firm age as a moderating variable that has not been widely studied. The population of the study was 37 companies with a research sample of 8 companies selected using purposive sampling techniques. This study uses a quantitative method using multiple linear regression analysis techniques and moderated regression, and the analysis tool is SPSS 23 software. The findings of this study indicate that debt levels have a negative and significant effect on earnings persistence, while audit fees do not affect earnings persistence and market concentration has a positive and significant effect on earnings persistence. Firm age is only able to negatively weaken the relationship between audit fees and earnings persistence, but is unable to strengthen the relationship between debt levels and market concentration with earnings persistence. Simultaneously, debt levels, audit fees and market concentration affect earnings persistence.
Akuntansi Sosial: Social Return On Investment (SROI) Sebagai Wujud Instrumen Dalam Menilai Dampak Dan Keberlangsungan Bisnis Anugrah, Audito Aji
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.5871

Abstract

This research aims to discuss the Social Return on Investment (SROI) process as a form of social accounting perspective. This research provides a framework of viewpoints related to Social Return on Investment (SROI) as an instrument in assessing the impact of business sustainability and measuring the impact of social and environmental aspects of business activities. The research method used is qualitative with an interpretive approach. Research was carried out by collecting research articles, books and other electronic media on topics related to Social Accounting. The results of this research show that Social Return On Investment (SROI) plays the role of social accounting as a business language link to communicate to stakeholders regarding the social and environmental aspects of the company's business. SROI has the advantage of helping assess and explain the dynamics of the impact of changes in social aspects and the business environment which are realized through calculating Ratios, Theory of Change and Story of Change. Therefore, companies can provide legitimacy to the business they run through implementing SROI on social and environmental impacts.
Analisis Pengaruh Fraud Pentagon Dalam Mendeteksi Tingkat Accounting Irregularities Dengan Komite Audit Sebagai Variabel Moderasi Salma, Difa Putri; Nurlaili, Nurlaili; Rifan, Dinda Fali
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6254

Abstract

This study aims to determine the effect of the Fraud Pentagon on the occurrence of Accounting Irregularities with the audit committee as a moderating variable in manufacturing companies listed on the Jakarta Islamic Index (JII) in 2018-2023. This study uses quantitative research with secondary data. The population in this study were manufacturing companies listed on the Jakarta Islamic Index (JII) in 2018-2013. Sampling using purposive sampling method. The data analysis method used is the MRA test using the IBM SPSS Version 20 program. The results showed that the Fraud Pentagon proxy variable, Nature Of Industry had a positive and significant effect on the occurrence of Accounting Irregularities. Total Accruals have a positive and significant effect on the occurrence of Accounting Irregularities. Change of Directors has a positive and significant effect on the occurrence of Accounting Irregularities. Financial Stability, Ineffective Monitoring, and CEO Picture proxy variables have no effect on the occurrence of Accounting Irregularities and the Audit Committee cannot moderate, meaning that the existence of an Audit Committee in the company is only a fulfillment of applicable regulations.
Pengaruh Good Corporate Governance Terhadap Tax Avoidance Dengan Moderasi Gender Diversity Laurensia, Cindy; Haryono, Haryono; Mustika, Ira Grania
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6225

Abstract

A quantitative approach was adopted in this study to examine the influence of good corporate governance on tax avoidance in consumer cyclicals companies listed on the Indonesia Stock Exchange during 2021-2023 with gender diversity as moderation. Through purposive sampling, 44 companies that met the criteria were selected for a three-year observation period, resulting in 132 data observations. The analysis method used in this study are multiple linear regression analysis and moderated regression analysis by using SPSS 25. The findings of this study indicate that good corporate governance, proxied by the size of board of directors, independent commissioners, and audit committees, does not have a significant impact on tax avoidance, while executive compensation shows a significant positive influence on tax avoidance. Meanwhile, gender diversity was not able to moderate the influence of good corporate governance on tax avoidance.
Analisis Analisis Bibliometrik E-Commerce Dalam Bidang Akuntansi Putra, Vicky Dzaky Cahaya; Harsono, Khaerunisa; Siregar, Ifan Wicaksana
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6261

Abstract

The aim of this research is to analyze reference sources for scientific articles related to e-commerce cited in journals using bibliometric analysis methodology. This research involves data acquisition from scientific articles indexed in the Scopus database. The data was then examined using bibliometric methods, including citation analysis, keyword analysis, and data visualization using VOS Viewer. The use of bibliometric analysis aims to find topics that have not been discussed so that further research can be carried out in the context of e-commerce. The findings are in the form of an overview of developments and a research network that reveals the evolutionary pattern of research on consumer behavior in the context of the digital era. This research contributes to increasing understanding of transformation in the context of digital era consumers.
Pengaruh Profitabilitas, Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pramesti, Farida Arrum; Rizki, Tabah
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6190

Abstract

The aim of this research is to analyze the influence of variables that influence company value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The variables used are profitability, capital structure, and managerial ownership. This research uses a purposive sampling method in selecting the research sample. Hypothesis testing was carried out using multiple linear regression analysis which was processed using statistical testing tools in the form of IBM SPSS Version 29. The results of testing on three variables can be concluded that profitability and managerial ownership have an effect on company value, while capital structure has no effect on the company.
Pengaruh Risk Management Perspektif Waqf Core Principle Terhadap Fraud Prevention Pada Cash Waqf Yang Terdaftar Di Badan Wakaf Indonesia Faris, Mohammad; Aulia, Ismi Fitri; Putri, Devi Lestari Pramita; Nugroho, Wawan Cahyo
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i1.7041

Abstract

Wakaf tunai menimbulkan tantangan baru terhadap konsep wakaf mungkin yang paling jelas adalah bagaimana menjamin harta wakaf tetap ada, misalnya berkurang nilainya karena nilai waktu dari uang, risiko oprasional seperti kurang baik pengelolaan adminisrasi, tidak berkembangnya aset wakaf yang disebabkan oleh menumpuknya dana (idle fund) dan hilangnya aset wakaf karena mismanagement. Jenis penelitian ini adalah peneliian kuantitatif. Jumlah responden sebanyak 60 nadzir wakaf yang terdaftar di BWI. Analisa kuantitatif menggunakan spss Versi 26. Hasil penelitian menunjukkan manajemen risiko berpengaruh positif terhadap pencegahan fraud.
Pengaruh Indeks Pembangunan Manusia Dan Pertumbuhan Ekonomi Terhadap Tingkat Pengangguran Di Provinsi Jawa Timur Ani Winata, Wahyu Putri; Choiri, Miftakhul
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i1.7043

Abstract

Indonesia menjadi salah satu dari negara berkembang yang memiliki permasalahan berupa pengangguran terbuka. Di Provinsi Jawa Timur meskipun dalam beberapa tahun terakhir pertumbuhan ekonomi menunjukkan tren positif dan IPM cenderung meningkat, tingkat pengangguran masih menjadi persoalan. Hal ini menimbulkaan pertanyaan mengenai seberapa besar pengaruh IPM dan pertumbuhan ekonomi terhadap tingkat pengangguran di provinsi ini. Studi ini memiliki maksud untuk mengetahui indeks pembangunan manusia dan pertumbuhan ekonomi terhadap pengangguran yang ada di Provinsi Jawa Timur. Analisis data dalam penelitian ini menggunakan regresi linear berganda dengan metode OLS (Ordinary Least Square) dengan bantuan Eviews 12. Penelitian ini menggunakan data sekunder yang bersumber dari Badan Pusat Statistik (BPS) Jawa Timur. Hasil studi memaparkan bahwa indeks pembangunan manusia mempunyai dampak negatif kepada pengangguran dan pertumbuhan ekonomi juga memiliki dampak negatif terhadap pengangguran yang ditemukan di Provinsi Jawa Timur Tahun 2010-2024.

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