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INDONESIA
Jurnal Literasi Akuntansi
Published by Yayasan Literasi Ilmiah Indonesia
ISSN : -     EISSN : 28100921     DOI : -
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Engineering Social Sciences
Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 134 Documents
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Pengetahuan, Manfaat, Motivasi, Pengaruh Pengetahuan Investasi, Manfaat, Dan Motivasi Terhadap Minat Berinvesatasi di Pasar Modal Syariah ( Studi Kasus Pada Mahasiswa Univestitas Pamulang) Suci Annisa; Adam Sugiarto
Jurnal Literasi Akuntansi Vol 3 No 3 (2023): September 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i3.99

Abstract

This study aims to determine the effect of investment knowledge, benefits and motivation on interest in investing in the Islamic capital market. The independent variables used in this study are investment knowledge, benefits, and motivation, and the dependent variable used is the interest in investing in the Islamic capital market. This research is a quantitative research with an associative approach seen from the type of data and analysis. This study used a purposive sampling method. The sample in this study were Pamulang University students with 92 respondents. The data analysis technique in this study used multiple linear regression analysis with a statistical test tool or application, namely the Statistical Package For Social Science (SPSS) version 25. Based on the test, it is known that Investment Knowledge, Benefits, and Motivation simultaneously influence Interest in Investing in the Capital Market Sharia. This study also shows that Investment Knowledge, Benefits, and Motivation have a partial effect on Interest in Investing in the Islamic Capital Market.
Pengaruh Tingkat Pembiayaan Mudharabah, Pembiayaan Murabahah Dan Pembiayaan Musyarakah Terhadap Non Performing Financing (NPF) Pada Bank Umum Syariah Di Indonesia Tahun 2017-2022 Hera Yanti; Maman Darmansyah
Jurnal Literasi Akuntansi Vol 3 No 4 (2023): Desember 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i4.104

Abstract

Banking operational activities in distribution, the bank gets benefits in the form of revenue sharing which can later increase the bank's growth, but in non-performing financing the increase in financing, the greater the risk faced, meaning that the higher the amount of financing, the possibility of non-performing financing will also increase. This study aims to analyze the effect of NPF growth on Islamic Commercial Banks in Indonesia using data for the 2017-2022 period. Performance measurement of Islamic banking in determining NPF. This study uses Mudharabah financing, Murabahah financing and Musyarakah financing based on data for the 2017-2022 period the number of samples used is 96. This study aims to examine the effect of the level of Mudharabah financing, Murabahah financing, and Musyarakah financing on NPF (Non Performing Financing) at Commercial Banks Sharia in Indonesia. To achieve this goal, researchers use the Multiple Linear Regression method. The partial test results of this study indicate that the level of Mudharabah financing has a negative effect on NPF at Islamic Commercial Banks in Indonesia. On the other hand, Murabahah and Musyarakah financing has no effect on NPF at Islamic Commercial Banks in Indonesia. Keywords: NPF, Mudharabah financing, Murabahah financing, Musyarakah financing.
Pengaruh Hasil Investasi, Underwriting, Dan Dana Tabarru’ Terhadap Laba Perusahaan Asuransi Jiwa Syariah Di Indonesia Periode 2017-2021 Azis Kembara; Fithrah Kamaliyah
Jurnal Literasi Akuntansi Vol 3 No 4 (2023): Desember 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i4.105

Abstract

Purpose: This study aims to provide evidence regarding the effect of investment returns, underwriting and tabarru funds on sharia life insurance companies. Method: The research method and type of data used are quantitative data. This study used a sample of sharia unit life insurance companies registered with the Financial Services Authority during the 2017-2021 period. Determination of the sample by using purposive sampling in order to obtain as many as 11 sample companies with a total sample of 55 observational data. Data analysis in this study used panel data analysis with the help of the Eviews 12 software computer program. The methods used were descriptive statistics, panel data tests, and classical assumption tests. Then testing the hypothesis using the coefficient of determination test, t-test and F-test. Finding: The results of this study show that partially investment returns have an effect on Islamic insurance profits, underwriting has no effect on Islamic insurance profits, tabarru' funds have an effect on Islamic insurance profits and simultaneously the results investment, underwriting and tabarru' funds affect the profit of sharia insurance.
Pengaruh Sosialisasi Perpajakan, Penegakan Hukum, dan Sanksi Perpajakan Terhadap Penggelapan Pajak Shifa Rosmawati; Maman Darmansyah
Jurnal Literasi Akuntansi Vol 3 No 4 (2023): Desember 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i4.106

Abstract

This study aimsaims to examine the effect of taxsocialization, law enforcement, and tax sanctions on tax evasion at the Pratama Tax Office Serpong. The sample in this study usedsimple random sampling method. The population in this study were 49.019 taxpayers registered at KPP Pratama Serpong in 2022. This study uses quantitative methods with associative. The number of samples in this research totalled 100 respondents. Sampling technique used was purposive sampling method with using Slovin Formula. Collecting data using questionnaires and processed using statistical SPSS version 25. Data analysis technique used was multiple linear regression.The results showed that simultaneously taxsocialization, law enforcement, and tax sanctions have an effect ontax evasion. The partial results of the reseach show that tax socialization has a positive effect on tax evasion, law enforcementhas a positive effect on tax evasion, and tax sanctions has a positive effect on tax evasion.
Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Csr, Dan Gcg Terhadap Manajemen Laba Almas Yunan
Jurnal Literasi Akuntansi Vol 3 No 4 (2023): Desember 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i4.108

Abstract

Purpose: This study aims to examine the influence of tax planning, company size, corporate social responsibility (CSR), and good corporate governance (GCG) on earnings management. Method: The study uses a sample obtained from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022, employing the purposive sampling method with a total sample of 38 companies and 190 annual financial reports. The method used in this research is multiple linear regression analysis to prove the influence of tax planning, company size, CSR, and GCG on earnings management. Finding: The results of this study indicate that tax planning has a positive influence on earnings management. Company size has a negative influence on earnings management. CSR has a positive influence on earnings management. GCG does not have a significant influence on earnings management. Novelty: This research is an update to the study conducted by Wardani & Santi (2018), with the addition of the GCG variable
Peran Self Efficacy, Modal Usaha dan Lingkungan Keluarga Terhadap Minat Berwirausaha Mahasiswa dengan Pengetahuan Akuntansi Sebagai Variabel Moderasi Melania Iviola Lombo
Jurnal Literasi Akuntansi Vol 3 No 3 (2023): September 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i3.109

Abstract

This research aims to prove the moderating influence of accounting knowledge on self-efficacy, business capital, and family environment on interest in entrepreneurship. The research took samples from Accounting Study Program students at several campuses in the Special Region of Yogyakarta. The primary data obtained in this research are the results of questionnaires obtained from respondents and then processed using SPSS with multiple linear regression analysis. The results of the research show that there is a positive and significant influence of self-efficacy on interest in entrepreneurship with a significance value smaller than 0.05, namely 0.000, there is a positive and significant influence of business capital on interest in entrepreneurship with a significance value smaller than 0.05, namely 0.008, there is an influence positive and significant family environment on interest in entrepreneurship with a significance value of less than 0.05, namely 0.014, and there is a positive and significant relationship between the accounting knowledge variable moderating self-efficacy, business capital and family environment on interest in entrepreneurship.
Pengaruh Financial Leverage dan Profitabilitas Terhadap Penggelapan Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi Wahyu; Suyanto
Jurnal Literasi Akuntansi Vol 4 No 1 (2024): Maret 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i1.110

Abstract

Purpose: This study aims to determine: (1) To prove whether there is a positive influence of financial leverage on tax evasion, (2) To prove whether there is a positive influence of profitability on tax evasion, (3) To prove whether company size can strengthen the positive influence of financial leverage on tax evasion, (4) To prove whether company size can strengthen the positive influence of profitability on tax evasion. Method: This type of research is quantitative research using the document method. Samples were taken using purposive sampling technique. The sample consisted of 72 data from 13 property and real estate companies listed on the Indonesian stock exchange 2016-2022. The data analysis technique used is quantitative analysis using SPSS 21.0. Finding: Based on the research results, it shows that financial leverage has an effect on tax evasion, profitability has an effect on tax evasion, company size has an effect on tax evasion
Pengaruh Literasi Keuangan Dan Pendidikan Keuangan Di Keluarga Terhadap Perilaku Manajemen Keuangan Mahasiswa Dengan Locus Of Control Sebagai Variabel Moderasi Fridolin Jesika Jehamin
Jurnal Literasi Akuntansi Vol 4 No 1 (2024): Maret 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i1.111

Abstract

Purpose: This research aims to determine and analyze the influence of financial literacy on students' financial management behavior, to determine and analyze the influence of financial education in the family on students' financial management behavior, to determine and analyze the influence of locus of control on students' financial management behavior, to determine the role of locus of control. control in moderating financial literacy on student financial management behavior, to determine the role of locus of control in moderating financial education in the family on student financial management behavior. Method: The approach used in this research is a quantitative approach. The research took samples from Accounting Study Program students at several campuses in the Special Region of Yogyakarta. The primary data obtained in this research are the results of questionnaires obtained from respondents and then processed using SPSS with multiple linear regression analysis Finding: The research results show that Locus of Control has a positive and significant effect on Financial Literacy and Family Financial Education (Moderating). Based on the results, the significance obtained for 0.026 and 0.02 is 0.00, so it can be stated that the Locus of control variable moderates the variables X1 and X2. These results show that the locus of control variable is able to moderate the relationship between student financial literacy and student financial management behavior. Novelty:  : This research is important to carry out because previous research shows different results that influence students' financial management behavior and there is also a phenomenon among students with high levels of consumption and can be influenced by the surrounding environment in terms of students' financial behavior.
Transfer Pricing: Tunnelling Incentive dan Tax Haven Dimoederasi Foreign Ownership Sari Apriliyani; Jobelina Jelma Ribeiro Soares
Jurnal Literasi Akuntansi Vol 4 No 1 (2024): Maret 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i1.112

Abstract

Purpose: The purpose of this study is to determine the effect of tunnelling incentive and tax haven on transfer pricing and to determine the effect of foreign ownership in strengthening or weakening the relationship of tunnelling incentive and tax haven on transfer pricing. Method: This study uses purposive sampling method, the population used is manufacturing companies listed on the IDX from 2020 to 2022 with a total sample of 492 companies and 123 data analysis was selected. This research technique uses multiple linear regression analysis techniques. Findings: The results showed that tunneling incentive and tax haven negatively affect transfer pricing. Moderating variable, foreign ownership can strengthen the relationship of tunneling to transfer pricing but fails to strengthen the relationship of tax haven to transfer pricing.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Deviden Sebagai Variabel Moderasi : Studi Pada Perusahaan Sektor Makan Minum yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Margareta Verna Lusi Yenianse
Jurnal Literasi Akuntansi Vol 4 No 1 (2024): Maret 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i1.113

Abstract

Purpose: This research aims to prove the influence of financial performance on company value with dividend policy as a moderating variable (study of food and drink sector companies listed on the Indonesian Stock Exchange in 2018-2022). Methodology: The approach used in this research is a quantitative approach. The research took samples from all food and drink companies listed on the Indonesia Stock Exchange, companies in the food and drink sector, for example companies that provide the most complete information related to research and companies that present data in rupiah. Secondary data was obtained from food and drink sector companies listed on the Indonesian Stock Exchange in 2018-2022 and then processed using SPSS with descriptive analysis techniques. Findings: The research results show that profitability and liquidity have a significant positive influence on company value Novelty: researchers added accounting knowledge as a moderating variable to find out whether accounting knowledge can make other factors such as financial performance, company value and dividend policy have a positive or negative influence on company value. Key words: profitability, liquidity, company value and dividend policy.

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