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Muhammad Istan
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disclosure@iaincurup.ac.id
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Umea' Jurnal IAIN Curup Jl. Dr. Ak. Gani, No. 1, Dusun Curup, Curup Utara, Rejang Lebong, Bengkulu Indonesia
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INDONESIA
Disclosure: Journal of Accounting and Finance
Published by Institut Agama Islam Negeri Curup
ISSN : 27970531     EISSN : 28077423     DOI : http://dx.doi.org/10.29240/disclosure
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Disclosure: Journal of Accounting and Finance is a peer-reviewed journal published by Institut Agama Islam Negeri (IAIN) Curup, Indonesia twice a year (May and November). Disclosure: Journal of Accounting and Finance aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, Disclosure provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession.Disclosure accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Disclosure accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 4 No. 1 (2024)" : 6 Documents clear
Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas dan Solvabilitas Pada PT. Bank Muamalat Indonesia Tbk Karlina, Honi; Idwal, Idwal; Afrianty, Nonie
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9623

Abstract

Financial performance is an analysis that is carried out to see to what extent a company has implemented and applied the rules of financial enforcement properly and correctly. By measuring financial performance, it can be seen the prospects of growth and development of the company. A company is said to be successful when it has achieved a certain set performance. The purpose of this research is to find out the financial performance based on the ratio of liquidity and solvency in the PT. Bank Muamalat Indonesia Tbk period 2018-2022. This type of research is descriptive research with a quantitative approach. The sample in this study is the annual financial report of Bank Muamalat for the period 2018-2022. Data collection techniques are documentation and library with data analysis using miscrosof exel software. The research results show the financial performance of PT. Bank Muamalat Indonesia based on the liquidity ratio for the 2018-2022 period is in the unhealthy category. This can be seen from the quick ratio indicator in 2018-2020 in the unhealthy category but in 2021 and 2022 the healthy category, the cash ratio value in the unhealthy category, the loan to deposit ratio in the unhealthy category, the assets to loan ratio in the healthy category in accordance with Bank regulations Indonesia. Financial performance of PT. Bank Muamalat Indonesia based on its solvency ratio for the 2018-2022 period is in the healthy category. This can be seen from the Primary Ratio indicator in the healthy category. The secondary risk ratio indicator is in the unhealthy category. The capital ratio indicator is in the healthy category in accordance with Bank Indonesia regulations
Determinasi Kualitas Laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Masril, Masril; Safrizal, Safrizal; Arifin, Zahida Hasnul
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9638

Abstract

Profit quality is a self-reflection for an organization in showing its performance to the public, so it is an important concern for stakeholders. This research aims to determine and analyze the influence of the audit committee, internal auditor and external auditor on earnings quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. This research is quantitative in the form of causality, meanwhile the type of data used is secondary in the form of company financial report data with the observation years 2018 to 2021. The population in this research is all manufacturing companies listed on the IDX, with a sample of 26 manufacturing companies in the goods industry sector. consumption, through purosive sampling techniques with companies in the consumer goods industry sector in 2018-2021 experiencing losses and being delisted. The results of this research show that the audit committee has an influence on the quality of company profits, while external auditors and internal audits do not have a significant effect on the quality of profits in manufacturing companies in the industrial sector. The contribution of this research states that research variables as a factor influencing the quality of company profits is only 10.6% and indicates that the contribution of research variables is still small in the research model used. The research implications reveal that it is important to increase the role of the audit committee and improve auditors in ensuring earnings quality.
Pengaruh ROA, Proporsi Dewan Komisaris Independen, ACHANGE, LEV, DCHANGE Terhadap Tax Avoidance Rahayu, Hesti; Cahyani, Ulriche Suci; Valeriyan, Gilbert Pius; Sinaga, Imelda; Purwati, Agnes Susana Merry
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9656

Abstract

The background to this research focuses on several companies that carry out deliberate tax avoidance actions such as not remitting taxes that have been collected by not submitting Tax Returns (SPT). Tax avoidance or tax avoidance is an activity to reduce or eliminate tax debts that should be paid by the company by not violating existing laws. This study aims to detect whether there is a significant relationship between the independent variables in detecting tax avoidance in trading industry companies listed on the Indonesia Stock Exchange during the 2017-2021 period. This study uses a quantitative approach with sample data obtained from annual reports of trading industry companies that have been published on the Indonesia Stock Exchange during the 2017-2021 period.  The sample selection technique used was purposive sampling, and data was obtained from 30 samples. The method used is descriptive statistical analysis and multiple regression analysis. The results of this study indicate that the variables Return On Assets (ROA) and Pressure from Outside (LEV) have positive and significant results on tax avoidance. Other factors which include the Proportion of Independent Commissioners, Financial Stability (ACHANGE), and Change of Directors (DCHANGE) do not have a significant effect on tax avoidance.
Peranan Good Corporate Governance Terhadap Kualitas Laporan Keuangan Perbankan Dewi, Rosalia Fina; Sari, Yohana Veny Pradita; Sinaga, Imelda; Akadiati, Victoria Ari Palma
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9693

Abstract

The study aims to provide empirical evidence about the effect of Good Corporate Governance as represented by the variables of the audit committee, the commissioner's council, and the quality of audits upon the partial quality of financial statements. The research method used is a quantitative study method with a descriptive approach. Samples from this study are 37 Banks registered to the Indonesia Stock Exchange (ISE) from 2019 to 2020, with 74 annual data observations of the company's annual report. Variables of the audit committee and council of commissioners are being presented by the number of members, variable quality audits are being propositioned using the type of public accountant's office, while the quality of financial statements is being targeted with Return On Assets (ROA). Hypothetical testing was done using linear regression analysis methods and testing t. data processing using a IBM SPSS statistic 25.0 application. Studies have shown that the auditing committee and the quality of the audit have no effect on the quality of the financial report, whereas the board of commissioners have significant impact on the quality of the financial report. These results can be used to look at the quality of corporate financial statements. Board commissioner variables that have an impact on the quality of financial statements can become used by companies to improve the quality of the financial report.
Implementasi Tax Planning Melalui Instrument Zakat Guna Efisiensi Beban PPH Badan Pada CV. Garmindo Mitra Sejahtera Fithri, Nadiah Khalishah; Furqon, Imahda Khoiri
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.8526

Abstract

This research aims to find out how the implementation of tax planning through zakat instrument in saving tax expenditure. This research is descriptive research with a quantitative approach with the aim of analyzing, explaining, and concluding the analysis of the implementation of tax planning using the zakat instrument. Data collection techniques in this research are documentation and interviews. This research uses primary data obtained directly from the field. Primary data obtained for research is the income statement of CV. Garmindo Mitra Sejahtera in 2022. From the results of this research analysis, it is concluded that with the implementation of zakat paid to BAZNAS or LAZ or other institutions that have been established and authorized by the government can be used as a deduction for taxable income so as to minimize the Company's payable income tax burden. CV. Garmindo Mitra Sejahtera before the implementation of zakat, the amount of income tax payable amounted to Rp. 2,139,175,727 and profit after applying the implementation of zakat on corporate income tax payable amounted to Rp. 2,085,696,334. Before applying zakat, the payable income tax burden of CV. Garmindo in the 2022 period is Rp. 235,309,329 while after implementing zakat it is Rp. 229,426,596. From the comparison of these calculations, a difference of Rp. 5,882,733 is obtained. This is able to reduce the cost of payable taxes paid.
Analisis Pengaruh Service Quality, Product Quality Dan Price Terhadap Keputusan Pembelian Pada Lazarus Batik Jember Ashilah, Khittah Ashilah Khittah
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9720

Abstract

This study aims to examine and analyze: (1) The effect of service quality on purchasing decisions at Lazarus Batik Jember. (2) The effect of product quality on purchasing decisions at Lazarus Batik Jember. (3) The effect of price on purchasing decisions at Lazarus Batik Jember. This research is a quantitative study with a descriptive approach that was carried out at the Lazarus Batik Jember Boutique in September-October 2021. The population in this study were all consumers of Lazarus Batik Jember and had purchased fashion products from Lazarus Batik Jember. The sample in this study were 100 respondents and were taken using accidental sampling technique. Data were collected using a questionnaire and data analysis using multiple linear regression. The results of data analysis show that: (1) Service quality has a significant and significant effect on purchasing decisions at Lazarus Batik Jember; (2) The product quality has a significant and significant effect on purchasing decisions at Lazarus Batik Jember; (3) Price has a significant and significant effect on purchasing decisions at Lazarus Batik Jember; and (4) the quality of service, product, and price together have a significant and significant effect on purchasing decisions at Lazarus Batik Jember.

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