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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Budi Luhur Jakarta
ISSN : 22527141     EISSN : 26225875     DOI : http://dx.doi.org/10.36080
Core Subject : Social,
Social Sciences
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 152 Documents
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SPIRITUALITAS UNTUK MEWUJUDKAN LINGKUNGAN KERJA POSITIF DAN MOTIVASI INTRINSIK Caroline Lauw
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i1.1699

Abstract

This study intends to provide an overview the implications of spiritual values in management control system (MCS) of organizational culture and employee care center towards intrinsic motivation and spirituality at workplace. This study uses the case study method to see and interpret social phenomena. Data collected through interview, observation, and document analysis. Research concludes that MCS instill spiritual values could build a work environment and shared experience, also brings positive influence on spirituality at work. Spirituality eliminates competition, build teamwork, and increase opportunities to learn and grow together as a community. Employees responded positively to company's growth as an opportunity to have greater goals, contribute to make company better, and self-actualize that brings satisfaction and happiness. Money is no longer a motivation to work better and stay in company, but employees look for opportunities and support to be involved, contribute, and develop themselves.
ADOPSI PENGGUNAAN E-COMMERCE TERHADAP KINERJA UMKM (Pada Usaha Mikro, Kecil, dan Menengah di DKI Jakarta) Ananda Putri Harfie; Anies Lastiati
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i1.1700

Abstract

This study was conducted to examine whether each of the technological, innovation, and environmental factors that influence the tendency of MSMEs to adopt e-commerce and the impact of e-commerce adoption on MSME performance. Data was collected using a questionnaire with the selection of samples using the purposive sampling method, namely SMEs in DKI Jakarta. The analysis used is descriptive analysis, outer model analysis, inner model analysis, and hypothesis testing. The test results show that each of the technology, innovation, and environmental factors has a positive effect on e-commerce adoption and e-commerce adoption has a positive effect on the performance of MSMEs in DKI Jakarta. The distribution of the questionnaire uses a technology-based platform (Instagram and Email) and focuses on the age group of 20 to 25 years. This study did not conduct in-depth research on each application of the variables tested. With this research, MSMEs are more aware and concerned about the importance of e-commerce in their business because nowadays people prefer to shop online. 
FAKTOR PENDORONG PERILAKU PENGELOLAAN KEUANGAN PADA PELAKU USAHA KECIL DAN MENENGAH Negina Kencono Putri; Novi Dirgantari
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i1.1686

Abstract

This study aims to analyze the influence of the driving factors of financial management behavior in the form of financial knowledge, financial attitudes, and spiritual intelligence on the behavior of SMEs in conducting financial management. This type of research is survey research with a quantitative approach. The sampling technique of 106 SMEs in this study used a convenience random sampling technique. The data used are primary data obtained through a questionnaire. Analysis of the data in the study using multiple regression analysis statistics. The results of this study indicate that financial attitude and financial knowledge of SME actors has a positive effect on financial management behavior. Likewise, spiritual intelligence also has a significant effect on the behavior of SMEs in conducting financial management. 
PROFITABILITAS SEBAGAI PEMEDIASI FIRM SIZE, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP CORPORATE VALUE Selvi Marlina; Dicky Arisudhana Arisudhana
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i1.1684

Abstract

This study aims to determine the effect of firm size, capital structure, and liquidity on corporate value with profitability as an intervening variable. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) as many as 65 companies in the 2017-2020 period. The sampling technique used in this study was purposive sampling, and 31 companies were obtained with a total of 124 data. The data used in this study is secondary data in the form of company financial statements obtained from the official website www.idx.co.id. The analytical method used is multiple linear regression analysis carried out with the help of SPSS version 20. Based on the results of data analysis, it is concluded that firm size has a negative effect on profitability, capital structure has a positive effect on profitability, liquidity has a negative effect on profitability, and firm size has a positive effect on corporate value, Capital Structure has a positive effect on corporate value, Liquidity has no effect on Profitability, Profitability has a negative effect on corporate value, and Profitability is able to mediate the effect of Firm Size, Capital Structure, and Liquidity on Corporate Value.
PENGARUH FINANCIAL CONSTRAINT TERHADAP AGRESIVITAS PAJAK DI MASA PANDEMI DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Putri Shyeefa A'alia; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i1.1731

Abstract

The research aims to determine the effect of financial constraints on tax aggressiveness in pandemic times with independent commissioners as moderation variables. This study uses the OLS (Ordinary Least Square) method. The population in the study was a Manufacturing Company listed on the Indonesia Stock Exchange in 2020 with a sample number of 92 taken using purposive sampling methods. This study found that financial constraint variables had a positive and significant effect on tax aggressiveness variables in pandemic times. Independent commissioner variables reinforce the positive influence between financial constraints and tax aggressiveness in pandemic times. This study was only conducted in 2020 during the covid 19 pandemic phenomenon so the research data could not provide a comparison of the company's condition before the pandemic.
PENGARUH FAKTOR FINANSIAL DAN NON FINANSIAL TERHADAP NILAI PERUSAHAAN SUB SEKTOR PULP DAN KERTAS Triana Anggraini; Endah Sri Wahyuni
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i1.1741

Abstract

This Study aims to examine financial an non-financial factors on firm value in the pulp and paper listed on the Indonesia Stock Exchange. The financial factorsis seen from liquidity and profitability, while non- financial is seen from the board of directors and independent commissioners, firm value is measured using Tobin’s Q. The population uses the pulp nad paper sub sector for the period 2013 -2020 with sampling using purposive sampling technique, there are 7 companies that are sampled. The method used multiple linear regression with SPSS software. Based on the test result, shown that independent commissioners, liquidity, and profitability have a significant effect on firm value, while the board of directors has no effect on firm value.
PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, EARNING PER SHARE DAN DIVIDEND PAYOUT RATIO TERHADAP PRICE EARNING RATIO (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017) Cecep Ridwan; Astrid Dita Meiriana Hakim
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2019)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v8i2.1407

Abstract

This study aims to determine the effect of debt to equity ratio, return on equity, earnings per share and dividend payout ratio on price earning ratio. The population in this study are chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017 with a sample of 8 companies selected by the purposive sampling method. This study uses secondary data and panel data regression analysis techniques which are then processed using the Econometric Views 9 program and Microsoft Excel 2010. The results of this study indicate that there is a significant effect between earnings per share and dividend payout ratio on prices. Earning ratio, while debt to equity ratio and return on equity have no effect on price earning ratio.
PENGARUH RETURN ON ASSETS, CURRENT RATIO, DEBT TO EQUITY RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM (Studi Empiris pada Perusahaan yang Tergabung Dalam Indeks LQ45 Di Bursa Efek Indonesia Periode 2016 – 2019) Muhammad Wira Raspati; Welas Welas
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v10i1.1429

Abstract

The purpose of this study was to determine the effect of return on assets, current ratio, debt to equity ratio, and dividend payout ratio on stock prices. The samples in this study are companies that are members of the LQ45 Index on the Indonesia Stock Exchange for the period 2016 - 2019. The sampling technique in this study uses the purposive sampling method, where there are 16 companies that are members of the LQ45 Index that meet predetermined criteria. This study uses multiple linear regression analysis methods using the Statistical Package for the Social Science (SPSS) program version 19.0 and Microsoft Excel for Windows 2007 to determine the effect of independent variables on the dependent variable. The results of this hypothesis testing indicate that the current ratio and debt to equity ratio have an effect on stock prices, while the return on assets and dividend payout ratio have no effect on stock prices.
ANALISIS BEBERAPA ASPEK DALAM DIRI WAJIB PAJAK DAN REGULASI PERPAJAKAN YANG MEMPENGARUHI KETAATAN WAJIB PAJAK DALAM PEMENUHAN KEWAJIBANNYA (Studi Pada Wajib Pajak Orang Pribadi yang Memiliki Nomor Pokok Wajib Pajak di KPP Pratama Jakarta Kebayoran Lama Pe Dwi Prassetyo; Dicky Arisudhana
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2019)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v8i1.842

Abstract

Penelitian ini bertujuan untuk menganalisis beberapa aspek dalam diri wajib pajak dan regulasi perpajakan yang mempengaruhi ketaatan wajib pajak. Adapun variabel penelitian yang digunakan adalah meliputi pengetahuan pajak, kesadaran wajib pajak, sanksi pajak, implementasi e-filing terhadap kepatuhan wajib pajak. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada 100 responden yang memiliki nomor identifikasi wajib pajak di KPP Pratama Jakarta Kebayoran Lama. Teknik pengambilan sampel dalam penelitian ini adalah convenience sampling. Penelitian ini menguji pengaruh pengetahuan pajak, kesadaran wajib pajak, sanksi pajak, implementasi e-filing terhadap kepatuhan wajib pajak dengan regresi berganda. Hasil penelitian menunjukkan bahwa sanksi perpajakan tidak mempengaruhi kepatuhan wajib pajak. Sementara itu, pengetahuan pajak, kesadaran wajib pajak, implementasi e-filing mempengaruhi kepatuhan wajib pajak.
PENGARUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE, EXCHANGE RATE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia Periode 2015-2019) Nurul Baiti; Suryani Suryani
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v9i2.1419

Abstract

This study aims to determine the effect of Effective Tax Rate, tunnelling Incentive, Exchange Rate and Bonus Mechanism on Transfer Pricing decisions in companies. In this study Transfer Pricing is measured by the presence or absence of sales to special parties. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange 2015-2019 which were 17 companies. This research uses the purpose sampling method. The analysis technique used is logistic regression analysis. The results of his research indicate that tunnelling Incentive negatively affects the transfer pricing decision and the effective tax rate, exchange rate, bonus mechanism does not affect the transfer pricing decision

Page 11 of 16 | Total Record : 152

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