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Muhammad Istan
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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 58 Documents
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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.
Menelaah Penilaian Kinerja Keuangan Pemerintah Daerah Melalui Laporan Realisasi Anggaran: Studi Pada Pemerintah Daerah Kota Bogor Tahun 2019-2021 Hidayati, Nor; Gaol, Lasando Lumban; Suryani, Pesi
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8361

Abstract

The purpose of this study was to determine the financial performance of the Bogor City Government through analysis of the 2019-2021 budget realization report. The method applied is a descriptive quantitative approach using the level of efficiency and effectiveness as its evaluation parameters. The results of the analysis of the Bogor City Government Realization Report revealed that financial performance in the 2019-2021 range showed variations, with the average expenditure budget efficiency level reaching 89.97%. With these criteria, it can be concluded that the government has been able to manage the expenditure budget with an adequate level of efficiency, showing good ability in this regard. The level of effectiveness of the Bogor City Original Revenue (PAD) during the 2019-2021 period reached an average of 113.20%, which can be categorized as very effective. Although there was a decrease in 2020, the figure was still in the highly effective category with a percentage exceeding 100%. This indicates that the Bogor City Regional Government has been very successful in achieving the Regional Original Revenue revenue target.
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.
Software Dalam Tinjauan Akuntansi Berdasarkan SAP No.14 Fitri, Sri Adella; Putri, Fransisca Aulia; Angrariani, Aprisa; Chantika, Bunga; Aulia, Fauziah
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.7152

Abstract

The development of Government Accounting in Indonesia is lacking in responding to the demands of current developments. The output produced by government accounting in Indonesia cannot be said to be accurate and does not match what it should be, so it cannot be used for decision making. The issuance of Government Regulation no. 71 of 2010 concerning Government Accounting Standards replacing Government Regulation no. 24 of 2005 where this new regulation requires central and regional governments to use accrual-based accounting. Based on this Government Regulation, central and regional governments must use fully accrual-based accounting and not use cash-based accounting that leads to accruals. The aim of this research is to identify how accounting is treated for software at the One-Stop Integrated Services and Manpower Investment Service (PM PTSP and NAKER) based on SAP No. 14 regarding intangible assets. The research method is to use a qualitative method using a descriptive approach by collecting data in the form of observations, interviews and documentation. The results of the research prove that the accounting treatment of software in the Department of Investment, One-Stop Integrated Services and Labor located in Tanah Datar Regency where there is one software, namely SIPINTAR (Taland Datar Licensing Information System), for this SIPINTAR can be identified as an asset. In the form of the service and the acquisition costs for the SIPINTAR software, it meets the provisions of Government Accounting Standards.
Meningkatkan Kinerja Karyawan: (Studi Mengenai Partisipasi Kerja dan Motivasi Kerja Pada Karyawan Koperasi Kota Bengkulu) Hariyadi, Rizky
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8418

Abstract

The background to this research focuses on the importance of employee performance in facing the challenges of globalization and increasingly fierce business competition. Superior employee performance has a positive impact on achieving company goals, innovation and organizational competitiveness. The two main factors that play a role in improving employee performance are work participation, which involves employees in making decisions and contributing ideas, and work motivation, which encourages employees to achieve goals and give their best effort in Bengkulu City cooperatives. The aim of this study is to examine whether work participation and work motivation influence employee performance either partially or simultaneously. This research is associative research with a quantitative approach. This sampling technique uses non-probability sampling. The sample for this research was 48 members of Koperasi Kartika Kota Bengkulu. While the data analysis technique ini this research used multiple regression analysis. The results of this research are that work participation has a positive but not significant effect on employee performance, while work motivation has a significant positive effect on employee performance. Meanwhile, work participation and work motivation simultaneously have a positive but not significant effect.
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.
Pemahaman Investor Terhadap Shariah Online Trading System (SOTS) Salsabila, Salsabila; Fithriady, Fithriady; Desiana, Rina
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8190

Abstract

Investing is one of the most prominent activities in Islam. But before investing, every potential investor should have a sufficient understanding of the world of investment. This research was carried out to know the level of understanding of students of Shariah Online Trading System (SOTS) as well as to learn the steps taken by the Shariah Investment Gallery in giving the right understanding to investors. The method used is the mixed method (Quantitative - Qualitative). The results of research using quantitative methods showed that the level of understanding of investment students investors related to the mechanism of stock trading using SOTS belonged to the low category of 54.5%. Further reinforced by the results of the qualitative data analysis that also obtained that investor understanding is categorized in the level of translated understanding which is the lowest level of understanding. The steps taken by all managers of the Sharia Investment Gallery in providing the right understanding to investors is through activities such as socialization, education, as well as discussion.
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.
Analisis Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Riau Terkini Utama sabania, Desti; Sari, Maya Rizki; Menhard, Menhard
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8256

Abstract

This study aims to analyze the cash receipts and disbursement accounting system at PT. Riau Terkini Utama with qualitative methods. PT. Riau Terkini is a company engaged in business, namely Web Portals/News sites, the form of a Limited Liability Company. The development of information and communication technology today is much faster than imagined by many parties. In Indonesia, almost 18 million Indonesians are internet literate and will continue to increase at any time. Indonesia is currently experiencing a very rapid development of digital media. Each company is required to apply an accounting system that is in accordance with the conditions of each company. One of the systems used by the company is the cash receipts and disbursement accounting system. Cash problems are matters that require special handling, especially in administration, both for large, medium and small companies. Because in principle cash is a current asset that has the most liquid nature and is easily transferable. As an Information Technology-based mass media, Riauterkini.com can be accessed anywhere, all over the world. This can be proven by the various countries of origin of Riauterkini.com visitors. Until now more than 50 countries have been the origin of visitors to Riauterkini.com. To overcome these problems an internal control system is needed to optimize existing resources and minimize unwanted things that will harm the company. Optimizing resources means increasing the accuracy and thoroughness of data and creating reliable accounting data in its records. While minimizing unwanted things aims to maintain and protect company assets, for example reducing errors, fraud and damage.

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