cover
Article Per Year (5 Year)
All
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
Indonesian Journal Accounting (IJAcc)
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
 4   5   6   7   8 
Analisis Strategi Promosi Bisnis Katering Pada PT. Parewa Aero Catering Mardiana Mardiana; Eduard Hotman Purba; Joel Alfredo
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.978 KB) | DOI: 10.33050/ijacc.v4i1.2675

Abstract

PT. PAREWA AERO CATERING is a company engaged in catering services. The purpose of this research is to develop marketing that was previously only marketed in certain places, and to formulate an effective business strategy as a suggestion for companies to improve their market competitiveness. The method used is a quantitative method, the data collection techniques used are questionnaires and interviews, then the collected data is analyzed. The conclusion drawn from the final results of the research is that the marketing strategy is the right strategy applied by the company to enter the market and compete in the market.
Pengaruh Kenaikan Harga Telur Terhadap Daya Beli Masyarakat Di Tangerang Hendriyati Haryani; Annisa Widya F; Nita Septiani
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.591 KB) | DOI: 10.33050/ijacc.v4i1.2676

Abstract

This study aims to determine the increase in the price of chicken eggs in Tangerang City. The research was conducted from September to November 2022. The research method is a survey method. The data collection method used in this study is a non-probabilistic technique using simple random sampling and snowballing sampling. The data analysis method used is a quantitative method with multiple linear regression analysis models. From the results of the study that the results of the analysis of the increase in the price of chicken eggs affect the demand for the price of chicken eggs in Tangerang City. There is a significant effect on the price of chicken eggs, the price of other goods, and income simultaneously on the increase in the price of chicken eggs in Tangerang City, and there is a significant effect on the price of chicken eggs and income partially on the demand for chicken eggs in Tangerang City, then there is no significant effect on the price of goods others (chicken meat) partially to the demand for chicken eggs in Tangerang City.
Pengaruh Diskon Flash Sale Dan Gratis Ongkos Kirim Terhadap Keputusan Customer Dalam Melakukan Pembelian Marketplace Shopee Hendriyati Haryani; Chesa Salsabila; Nur Cahayati
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2933

Abstract

This study aims to explain the effect of flash sale discounts and free shipping on customer decisions in purchasing shopee marketplaces, especially for students of the Faculty of Economics and Business, Raharja University. The type of research used is quantitative research. The population in this study is the Shopee marketplace application users. This study used a population of 39 students for data collection by distributing questionnaires. While the data analysis technique used is multiple linear regression analysis technique. The results showed that the significance value of the results of the flash sale variable analysis (X1) on the purchasing decision variable (Y) in the Shopee marketplace had a positive effect, and the significance value of the results of the Free Shipping variable (X2) had a negative influence on the Purchase Decision variable (Y). on the Shopee marketplace. The results showed that flash sale and free shipping had a simultaneous effect on purchasing decisions
Pengaruh Earnings Per Share, Return On Equity, Debt Equity Ratio Terhadap Return Saham (Sudi pada Perusahaan LQ45 yang terdaftar di BEI periode 2019-2021) Rizka Mukhlisiah; Gilang Kartika Hanum
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2934

Abstract

This study aims to examine the effect of Earnings Per Share, Return On Equity, Debt Equity Ratio on Stock Returns. The statistical method used uses multiple regression analysis. The type of data used in this research is secondary data whose data source was obtained from the Indonesia Stock Exchange for the 2019-2021 period. The population in this study were 18 companies that entered the LQ45 period 2019 -2021 on the IDX. The results of this study indicate that Earnings Per Share has an effect on Stock Returns, Return On Equity has an effect on Stock Returns, while Debt Equity Ratio has no effect on Stock Returns. But Earning Per Share, Return On Equity and Debt Equity Ratio simultaneously or jointly affect Stock Returns.
Analisis Rasio Profitabilitas dan Likuiditas Dalam Menilai Laporan Keuangan Pada PT. Mayora Indah Tbk Periode 2018-2022 di Bursa Efek Indonesia Tri Cahyo Nugroho
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2935

Abstract

Financial performance is one of the indicators in assessing a company's success in generating profits. Financial performance in this case is measured through the Profitability Ratio through the measuring tools Net Profit Margin, Return On Equity and Return On Assets, while Liquidity is measured through the Current Ratio and Quick Ratio. This study aims to determine Profitability ratios seen from Net Profit Margin, Return On Assets and Return On Equity and Liquidity ratios seen from Current Ratio and Quick Ratio at PT. Mayora Indah Tbk Period 2018-2022. Analysis of Financial Statements with Profitability and Liquidity ratios in this study is based on Kashmir's opinion. The method used in this research is descriptive quantitative. The results of this study based on profitability ratios indicate that the company's financial performance is poor and inefficient as seen from the average value of the company's Net Profit Margin (NPM), Return On Equity (ROE) and Return On Assets (ROA) ratios below the industry standard average value in the opinion of Kashmir and below the actual standard average time series for the food and beverage industry of a similar kind. Based on the Liquidity ratio, it shows that the company's financial performance is very good and efficient, seen from the average value of the company's Current Rati and Quick Ratio ratios above the industry standard average value in the opinion of Kashmir and above the actual average time series standard for the food and beverage industry of a similar kind.
Pengaruh Earning Per Share Terhadap Harga Saham Pada Perusahaan Tambang Batubara Yang Terdaftar Di Bursa Efek Indonesia (2020-2022) Mintauli Debataraja
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2936

Abstract

This study aims to determine the effect of Earning Per Share on Share Prices in coal mining companies listed on the IDX in the 2020-2022 period. The method used in this research is a quantitative method. The population in this study are companies in the coal mining sector on the Indonesia Stock Exchange for the 2020-2022 period, totaling 19 issuers. The sample used is the purposive sampling method with the following criteria: (1) New stone mining sector companies registered on the IDX in 2020-2022, (2) issuing financial reports. The results of the study show that Earning Per Share (EPS) has a positive effect on stock prices in changes to coal mines listed on the IDX in 2020-2022. The remaining 87% is influenced by other factors such as the economic level of the community, the inflation rate and the rupiah exchange rate against the dollar.
Fraud Pentagon Analysis In Detecting Fraudulent Financial Reporting Using Beneish M-Score Model (On Banking Companies Registered In Indonesia Stock Exchange (Bei) In 2014-2018) Warseno Warseno; Sarah Nila Ayu
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2937

Abstract

This study aims to detect Fraudulent Financial Reporting as measured using the Beneish M-Score that occurred in banking companies listed on the Indonesia Stock Exchange in 2014-2018 using seven independent variables, namely Financial targets, External pressure, Financial stability, Ineffective monitoring, Rationalization, Capability and Arrogance. The research sample used was 140 of 28 banking companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is secondary data in the form of financial reports and company annual reports. The analysis technique used in this study is multiple linear regression analysis where previously the data was tested using the classical assumption test consisting of a normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of this study indicate that the external pressure variable is proxied by Leverage Ratio (LEV), Financial stability is proxied by Asset Changes (ACHANGE), Ineffective monitoring is proxied by the proportion of independent commissioners (IND), and Change in board of directors is proxied by changes in the position of the board of directors (DCHANGE) can detect fraudulent financial reporting. Meanwhile, the Financial Target variable which is proxied by Return On Assets (ROA), Razionalization which is proxied by External Auditor Change (AUDCHANGE) and Arrogance which is proxied by the Number of CEO Photos (CEOPIC) are unable to detect fraudulent financial reporting. Simultaneously all the variables in this study were able to detect fraudulent financial reporting
Analisis Rasio Profitabilitas Untuk Mengukur Kinerja Keuangan Perusahaan Sebelum Dan Selama Pandemi Covid-19 Pada PT Vienwi Karya Teknologi Dian Fauziah; Mardiana Mardiana; Kartolo Hutabarat
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2938

Abstract

This study aims to determine the profitability ratios to assess financial performance before and during the Covid-19 pandemic at PT Vienwi Karya Teknologi. The type of research used in this research is descriptive quantitative. This research was conducted to determine the analysis of profitability ratios as a tool to measure the financial performance of PT Vienwi Karya Teknologi in the last three years of the financial report period. The profitability ratios used are Net Profit Margin (NPM), Return On Equity (ROE) and Return On Assets (ROA). The research results show that the existence of the Covid-19 pandemic shows that the financial performance of the company PT Vienwi Karya Teknologi is not good in terms of ROA, ROE and NPM. Even though it has increased in 2021, the value achieved by this profitability ratio is still below the industry standard average.
Pengaruh Pengetahuan, Kesadaran, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan Kota Tangerang Nabilah Fitri; Moh. Taufan Nugroho; Viola Tashya Devana
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2939

Abstract

Tax is one of the domestic revenues used for national development. However, domestic revenues from taxes are not yet optimal. Domestic revenue is not optimal because the level of taxpayer compliance in carrying out tax obligations is still low. This study aims to determine the effect of tax knowledge, taxpayer awareness and tax sanctions simultaneously and partially on the Compliance of Individual Taxpayers in the City of Tangerang. The population in this study are individual employee taxpayers residing in the city of Tangerang. This study used non-probability sampling with a total sample of 131 people. The research data were analyzed using descriptive statistics and multiple linear regression analysis. The results of this study indicate that knowledge of taxation, awareness of taxpayers and tax sanctions simultaneously influence the compliance of individual taxpayers of Tangerang City employees. Partially, tax knowledge and taxpayer awareness have a positive effect on individual employee taxpayer compliance, while tax sanctions do not affect employee individual taxpayer compliance.
Analisis Rasio Likuiditas Dan Solvabilitas Terhadap Kinerja Keuangan Perusahaan Pada PT Nippon Indosari Corpindo Tbk Anisa Pujianti; Ageng Setiani Rafika; Eduard Hotman Purba
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2940

Abstract

A company's financial health may be evaluated via financial analysis using liquidity ratios and solvency ratios. These analyses provide light on a company's asset management prowess and the importance of lowering operational and financial risks, but in different ways. Analysis of liquidity ratios and solvency in the context of PT. Nippon Indosari Corpindo Tbk might shed further light on the state of the company's operations. Financial reports filed with the Indonesia Stock Exchange are used for study of liquidity ratios and solvency ratios by PT. Nippon Indosari Corpindo Tbk. This study falls under the category of descriptive quantitative research since it utilizes numerical data from an annual financial report to conduct an in-depth analysis and interpretation of the fiscal performance of PT. Nippon Indosari Corpindo Tbk for the 2020–2022 time frame. Strategies for gathering information from existing written sources. The analytical method employs the use of ratios such as the Current Ratio, the Quick Ratio, the Debt to Assets Ratio, and the Debt to Equity Ratio. PT Nippon Indosari Corpindo Tbk's annual financial statements, namely the statement of financial status, serve as the basis for this research. The Indonesia Stock Exchange serves as the source for the company's yearly financial statements (IDX). Study findings on the company's financial health Solvability Ratio and the other liquidity ratios are used by PT. Nippon Indosari Corpindo (Debt to Assets Ratio, Debt to Equity Ratio).

Page 6 of 9 | Total Record : 84

 4   5   6   7   8 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc) Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc) Vol 5 No 1 (2024): Indonesian Journal Accounting (IJAcc) Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc) Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc) Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc) Vol 3 No 1 (2022): Indonesian Journal Accounting (IJAcc) Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc) Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc) Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc) Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc) More Issue