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Indonesian Journal Accounting (IJAcc)

ijacc
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Published by UNIVERSITAS RAHARJA

ISSN : 27235262 EISSN : 27235270 DOI : https://doi.org/10.33050/jakbi

Core Subject : Economy,

Economics, Econometrics & Finance

IJAcc (Indonesian Journal Accounting) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). JAKBI aims to publish articles in the field of accounting and business 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, IJAcc provides insights in the field of accounting and business for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. IJAcc accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. IJAcc accepts manuscripts from Indonesian authors and also authors from various parts of the world.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 84 Documents

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Pengaruh Ukuran Perusahaan, Profitabilitas, Struktur Modal, Kebijakan Deviden Terhadap Nilai Perusahaan (Sudi pada Perusahaan Makanan dan Minuman yang terdaftar di BEI periode 2018-2020) Tri Cahyo Nugroho; Rizka Mukhlisiah; Eduard Hotman Purba
IJAcc Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to examine the effect of firm size, profitability, capital structure and dividend policy on firm value. The statistical method used is multiple regression analysis. The type of data used in this study is secondary data whose data source is obtained from the Indonesia Stock Exchange for the 2018-2020 period. The population in this study are companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2018 - 2020 as many as 22 companies. The sampling technique was purposive sampling method. The results of this study indicate that firm size, profitability, capital structure have no effect on firm value, while liquidity has no effect on firm value

Analisis Hubungan Spread Of Interest Rate, Fee Based Income, dan Loan To Deposit Terhadap Tingkat Return On Assets (Roa) (Studi Pada BUMN Perbankan yang Terdaftar di Bursa Efek Indonesia) Hendriyati Haryani; Warseno Warseno
IJAcc Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

The aim of this study is: (1) To determine the relationship of interest rate spreads on the level of return on assets of gov owned bank that listed in Indonesia Stock Exchanges. (2) To determine the relationship of fee-based income to the level of return on assets of gov owned bank that listed in Indonesia Stock Exchanges. (3) To determine the relationship of loan to deposit ratio of the rate of return on assets of gov owned bank that listed in Indonesia Stock Exchanges. (4) To determine the relationship of interest rate spreads, fee-based income, and loan-to-deposit ratio of the rate of return on assets together of gov owned bank that listed in Indonesia Stock Exchanges. The method used in this research is descriptive kuantitative. The results of the study partially fee-based income has no significant effect on return on assets, the spread of the interest rate has a significant effect on return on assets, loan to deposit ratio has no significant effect on return on assets, and together spread of interest rate, fee-based income, and loan-to-deposit ratio has a significant influence on the Return on Assets (ROA) of gov owned bank that listed in Indonesia Stock Exchanges

Asimetri Informasi, Manajemen Laba, dan Pengungkapan Modal Intelektual Terhadap Biaya Modal Ekuitas (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Dian Yulianti; Mintauli Debataraja
IJAcc Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This research was conducted to examine the effect of earnings management, intellectual capital and information asymmetry, on the cost of equity capital. The purpose of this study is to determine and analyze the effect of earnings management, intellectual capital and information asymmetry on the cost of equity capital manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016. The sampling technique in this study was purposive sampling. Many of the samples that match the specified criteria are the criteria that are determined as many as 29 companies. Based on the results of the study indicate that: (1) there is no influence of earnings management and intellectual capital against the cost of equity capital (2) there is an influence of information asymmetry on the cost of equity capital

Pengaruh Citra Merek Terhadap Daya Beli Konsumen Pada CW Coffee di Kota Pontianak Rendy Amy Saputra
IJAcc Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to investigate the impact of brand image on the purchasing power of CW Coffee consumers in Pontianak. The respondents in this study were customers who visited CW Coffee in Pontianak. The tools in this study are data quality tests, which include validity tests, reliability tests, simple regression analysis, and hypothesis tests (t-tests). This study shows that brand image has a positive and significant impact on purchasing power

Sistem Informasi Monitoring Pembayaran Piutang Penjualan Berbasis Web Meri Mayang Sari; Tuti Nurhaeni; Abdul Musonip
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Progress and development of information technology occur quickly. This encourages business entities or companies to use information technology to support the development of employee performance to make it easier and more efficient. The application of information systems in various fields is now also widely used, one of which is in the field of accounting. However, not all companies have implemented a web-based information system, one example at PT. Sarana Anugerah Perdana. Problems that occur at PT. Sarana Anugerah Perdana is a credit payment monitoring system that still uses semi-computerization so that A.R staff have difficulty distinguishing which customer receivables are due or are due. Based on the background of the problem, the authors want to create a web-based monitoring system at PT. Sarana Anugerah Perdana. This research was conducted using the SWOT analysis method, system requirements elicitation and system design using UML (Unified Modeling Language) to visualize. In addition, the programming language used is PHP (Hypertext Preprocessor), database server with MySQL, sublime text 2, CodeIgniter framework and web server with XAMPP. With the existence of a system of monitoring the payment of accounts receivable, it can facilitate AR staff (Account Receivable) in monitoring customer receivables and also facilitate in making and producing payment reports and accurate accounts receivable.

Pengaruh Window Dressing Terhadap Keputusan Investasi Pada Perusahaan Lq45 Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (2017-2021) Mintauli Debataraja; Po. Abas Sunarya
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to prove the effect of Window Dressing on investment decisions in LQ45 companies in the banking sector on the IDX in 2017-2021. This research uses quantitative research methods. This type of research in this study uses associative research, namely research that aims to determine the relationship between two or more variables. The object of research in this research is the stock price close in December and investment decisions. Meanwhile, the subject of this research is an LQ45 company in the banking sector that is listed on the IDX in 2017-2021. The results of the study show that Window Dressing has a significant effect on investment decisions as measured by PBV and PER.

Pengetahuan Dan Pemahaman Pajak Serta Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak (Studi Empiris Di Perumahan Margasari Tigaraksa) Tri Cahyo Nugroho; Lutfiana Apriladiestya
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to determine the role of knowledge and understanding of taxes and awareness of taxpayers on taxpayer compliance. This study uses quantitative methods, using random sampling technique. The data used in this study is primary data. Respondents in this study amounted to 150 people. The results of this study indicate that knowledge and understanding of taxes and awareness of taxpayers play a role in taxpayer compliance. From the Adjusted R value, it produces a value of 0.761 or 76.1%, which means that the taxpayer compliance variable can be explained by the knowledge and understanding and awareness of taxpayers, while the remaining 23.9% is explained by other variables not examined in this study.

Pendekteksian Kecurangan Laporan Keuangan Menggunakan Beneish M-Score Model Pada Perusahaan Perbankan Periode 2014-2018 Warseno Warseno; Sri Sulistyaningsih; Ageng Setiani Rafika
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to find out which banking companies belong to manipulator companies and non manipulator companies, know how many percent of banking companies belong to manipulator companies and whether there is an increase or decrease in the number of banking companies classified as manipulators or non-manipulators from 2014 to 2018 The object of this research is all banking companies listing on the Indonesia Stock Exchange that publish audited financial statements for the 2014 to 2018 financial year, total 45 companies. The sampling technique uses a non-probability method - purposive sampling which results in a sample of 28 banking companies. The type of data used in this study is quantitative secondary data, namely in the form of financial statements from 2014 to 2018. The data sources are obtained from the official website, www.idx.co.id and www.sahamok.com Data collection methods use the library research method and The data analysis technique used is quantitative descriptive analysis using the Beneish Ratio Index. The variables in this study are Days' Sales In Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales, General Administrative Expense Index (SGAI). ), Leverage Index (LVGI) and Total Accruals To Total Assets Index (TATA). The conclusion of this study is that there are 9 banking companies or 32% belonging to manipulator companies and 19, 68% banking companies that are classified as non-manipulators and in the 2014 to 2018 period experienced a fluctuating level of financial statement fraud, namely in 2014 to 2017 manipulator companies experienced a decline however, 2018 has increased. Likewise with the opposite in non-manipulator companies.

Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Properti Dan Real Estate Yang Terdaftar Di BEI) Imam Aji Santoso
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to determine the effect of profitability, leverage and firm size on firm value. Firm value is an indicator of financial performance for companies that go public. High corporate value will indicate high shareholder prosperity. This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. With the number of samples taken were 30 companies, so that a sample of 90 data was obtained. The sampling method in this study used purposive sampling. The analysis technique used in this study is panel data regression analysis assisted by the eviews 9 program. The results of this study indicate that the variables of profitability and leverage have a positive effect on firm value. Meanwhile, the variable firm size has a negative effect on firm value.

Pengaruh Pendidikan, Gaya Hidup, Literasi Keuangan Terhadap Pengelolaan Keuangan Dosen Muda Di Jabodetabek Rizka Mukhlisiah
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

The economy has quite an important influence in a country, where financial management plays a role in supporting economic success. The management of state finances and the management of individual public finances will play a very important role in achieving the goal of achieving prosperity. The goal of working people is, of course, for a prosperous life both in the present and in the future. However, if uncontrolled expenses will lead to an unhealthy life, for this reason, good financial management is needed so that the goal of a prosperous life can be achieved. The development of financial management is initiated by the existence of a person's behavior in the decision-making process. The purpose of this study was to determine the effect of education, lifestyle, financial literacy on financial management. The object of this research is young lecturers who work in JABODETABEK as the population. The selection of data samples was determined using the porposive sampling method. The results of this study indicate that education has no effect on financial management, lifestyle has no effect on financial management, financial literacy has an effect on financial management.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mardiana

Contact Email IJAcc@raharja.info

Phone +6282299694028

Journal Mail Official IJAcc@raharja.info

Editorial Address Jl. Jenderal Sudirman No.40, Cikokol, Tangerang, Banten 15117

Location Kota tangerang, Banten INDONESIA

Abstract

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Contact Name
Mardiana

Contact Email
IJAcc@raharja.info

Phone
+6282299694028

Journal Mail Official
IJAcc@raharja.info

Editorial Address
Jl. Jenderal Sudirman No.40, Cikokol, Tangerang, Banten 15117

Location
Kota tangerang,

Banten

INDONESIA