cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yudi Siyamto
Contact Email
jurnal.jikab@gmail.com
Phone
+6281225970179
Journal Mail Official
Jurnal.jikab@gmail.com
Editorial Address
Dukuh rt 3 rw 12 makamhaji kartasura sukoharjo 57161
Location
Kota salatiga,
Jawa tengah
INDONESIA
Jurnal Ilmiah Keuangan Akuntansi Bisnis
Published by Nur Science Institute
ISSN : -     EISSN : 29622433     DOI : https://doi.org/10.53088/jikab.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) merupakan jurnal yang mempublikasikan tulisan Ilmiah yang dijadikan sumber informasi dan komunikasi bagi akademisi, pemerhati ilmu pengetahuan, pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik Kajian meliputi (1) Akuntansi Keuangan, (2) Akuntansi Sektor Publik, (3) Akuntansi Manajemen, (5) Akuntansi dan Manajemen Keuangan Syariah, (6) Auditing, (7) Corporate Governance, (8) Pendidikan Akuntansi, (9) Perpajakan, (10) Sistem Informasi Akuntansi, (11) Sustainability Reporting, (12) Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 108 Documents
 7   8   9   10   11 
Perbandingan Penerapan Metode Net Dan Gross Up Pada Pajak Penghasilan Karyawan di PT. YTI Singgih bagus Pangestu; Maya Widyana Dewi; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.159

Abstract

This study aims to compare the calculation of Income Tax Article 21 using the Net Method and the Gross Up Method on the salaries and allowances of permanent employees at PT YTI. This research uses a qualitative descriptive approach by collecting, processing, and analyzing data to obtain a clear understanding of the problem under study. The data used in this study consist of primary and secondary data obtained directly from the company as well as supporting documents and reports. The analysis was conducted by comparing the calculation results of PPh Article 21 using the two methods in order to determine the most efficient method for the company. The results show that the calculation of PPh Article 21 using the Net Method produces a tax payable of Rp9,350,400, while the Gross Up Method results in a higher tax payable of Rp9,842,526. The difference between the two methods is Rp492,126. Although the Gross Up Method provides higher income benefits for employees because the company provides tax allowances, it increases the tax burden for the company. Therefore, the Net Method is considered more efficient and beneficial for the company in managing its PPh Article 21 obligations.
Penilaian Kinerja Keuangan Berdasarkan Rasio Profitabilitas, Likuiditas, Solvabilitas dan Aktivitas: Studi Kasus Perusahaan Manufaktur Subsektor Makanan dan Minuman 2019-2023 Monica Mega; Maya Widyana Dewi; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.161

Abstract

This research aims to determine the influence of financial ratios on financial performance in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2023 period. Net Profit Margin (NPM), Current Ratio (CR), Debt to Asset Ratio (DAR), Total Assets Turnover (TATO) as the independent variable and Return On Assets (ROA) as the dependent variable. The population of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) is 25 companies, which were then selected using a purposive sampling method and resulted in a sample of 15 companies. The data analysis techniques used in this research are Multiple Linear Regression Analysis, F Test, t Test and Coefficient of Determination Test. The results in this study show that Net Profit Margin (NPM), Debt to Asset Ratio (DAR), Total Assets Turnover (TATO) have an effect on financial performance while the Current Ratio (CR) has no effect on financial performance. Meanwhile, all independent variables simultaneously influence financial performance.
Pendapatan Asli Daerah, Penanaman Modal dalam Negeri, dan Inflasi Terhadap Produk Domestik Bruto di Indonesia 2019-2020 Elsa Agustin Prasetyawati; Wikan Budi; Maya Widyana
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.165

Abstract

This research is a type of quantitative research which aims to determine the influence of local revenue, domestic investment, inflation on Indonesia's gross domestic product in 2019-2020. The type of data used in this research is secondary data which comes from the Budget Realization Report and statistical data reports from the Indonesian Central Statistics Agency in 2019-2020. The sampling technique in this research used a saturated sampling technique. The number of samples in this research was 68 samples. The data analysis method used is the classical assumption test and multiple linear regression test, F test, t test, R2 test. The results of the t test produce a significance value of local original income of 0.000, domestic investment of 0.170, inflation of 0.394. The results of the t test, the PAD variable produces a significance value below 0.05, namely 0.000, so the PAD variable has a significant effect on GDP. The PMDN variable produces a significance value above 0.05, namely 0.170, so the PMDN variable does not have a significant effect on GDP. The inflation variable produces a significance value above 0.05, namely 0.394, so the inflation variable does not have a significant effect on GDP.
Pengelolaan Keuangan, Transparansi, dan Pengendalian Internal terhadap Kinerja Keuangan Desa: Studi pada Pemerintah Desa Papahan Kabupaten Karanganyar Rahmat Bayu Samudra; Yuwita Ariessa Pravasanti; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.169

Abstract

Village financial performance is an important indicator in assessing the effectiveness of public financial management at the village government level. The implementation of good governance through accountable financial management, transparency, and effective internal control systems is expected to improve the quality of village financial performance. This study aims to analyze the effect of financial management, transparency, and internal control on village financial performance. This study employed a quantitative approach using a survey method. The population consisted of village officials as well as RT and RW leaders in Papahan Village, Tasikmadu District, Karanganyar Regency. A total of 90 respondents were selected using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the assistance of SPSS software. The results show that financial management, transparency, and internal control have a positive and significant effect on village financial performance. Simultaneously, these variables explain 64.6% of the variation in financial performance, while the remaining 35.4% is influenced by other variables outside the research model. These findings indicate that the implementation of good governance principles plays an important role in improving accountability and effectiveness in managing public finances at the village level.
Kualitas Pelayanan, Akuntabilitas, dan Transparansi Informasi Keuangan Terhadap Kepercayaan Masyarakat: Studi Pemerintah Kecamatan Laweyan Surakarta Anggara Hendra Saputra; Indra Lila Kusuma; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.171

Abstract

This study aims to analyze the effect of service quality, accountability, and transparency of financial information on public trust in Laweyan District. The research method used is quantitative with a survey approach. The sample in this study amounted to 100 respondents consisting of sub-district/urban village service and finance officials, RT heads, and the general public. Data analysis techniques used include descriptive statistical tests, data instrument tests, classical assumption tests, and hypothesis tests with the help of SPSS software version 23. The results of the regression test show that service quality has a significant effect on public trust, which means that the better the public service provided, the more public trust will increase. Accountability has also been shown to have a significant effect, indicating that clear accountability for financial management and government performance encourages public trust. Furthermore, transparency of financial information also has a significant effect, indicating that openness of information on public fund management can increase public trust in the government. These findings indicate that improving service quality, accountability, and transparency together can strengthen public trust in the Laweyan District government.
Pengawasan Keuangan, Kepatuhan Regulasi, dan Teknologi Informasi Akuntansi Terhadap Kinerja Aparatur Pemerintahan Desa Sekecamatan Tanon Sragen Isnaini Taufik Hidayah; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.172

Abstract

This study aims to examine the effect of financial supervision, regulatory compliance, and accounting information technology on the performance of village government officials in Tanon District. This research employs a quantitative approach using a survey method involving 80 respondents, including village heads, secretaries, and administrative staff in finance, planning, and governance. Data were analyzed using multiple linear regression. The results indicate that financial supervision, regulatory compliance, and accounting information technology have a positive and significant effect on the performance of village officials, both partially and simultaneously. The model explains 57.2% of the variance in officials’ performance, suggesting that these variables are key determinants in improving administrative performance at the village level. These findings highlight the importance of strengthening financial supervision systems, enhancing regulatory compliance, and optimizing the use of accounting information technology to support sustainable improvements in village government performance.
Pengaruh Besaran Pajak, Pendapatan Wajib Pajak, Pengetahuan Perpajakan dan Kemudahan Akses terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Solo Widya Ardhini Kusumaningtyas; Rukmini; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.176

Abstract

This study examines the effects of tax amount, taxpayer income, tax knowledge, and ease of access on motor vehicle taxpayer compliance in Surakarta City. A quantitative approach with an associative research design was employed. Primary data were collected through questionnaires from 100 taxpayers selected using an accidental sampling technique and analyzed using multiple linear regression with IBM SPSS Statistics 27. The results indicate that tax knowledge and ease of access have a positive and significant effect on taxpayer compliance, whereas tax amount and taxpayer income have no significant effect. Simultaneously, all independent variables significantly influence taxpayer compliance with a coefficient of determination (R²) of 0.502. These findings suggest that improving taxpayer compliance depends more on strengthening tax knowledge and enhancing access to tax services than on economic factors. Therefore, local governments should improve tax education and the quality of tax payment services.
Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntanbilitas Kinerja Instansi Pemerintah di Kantor Pertanahan Nasional Boyolali Eko Dini Ratmawati; Muhammad Hasan Ma'ruf; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.177

Abstract

This study aims to examine the effects of budget target clarity, accounting control, and reporting systems on the performance accountability of government agencies at the National Land Agency Office of Boyolali Regency. This study employed a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 55 respondents selected using purposive sampling and analyzed using multiple linear regression with IBM SPSS. The results indicate that accounting control and reporting systems have a positive and significant effect on the performance accountability of government agencies, whereas budget target clarity has no significant effect. These findings suggest that effective accounting control and high-quality reporting systems are more closely associated with improving performance accountability in the research setting. This study contributes empirical evidence to the public sector accounting literature and provides practical insights for strengthening government performance accountability.

Page 11 of 11 | Total Record : 108

 7   8   9   10   11 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol 5 No 2 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 1 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 2 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 1 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 2 No 3 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis More Issue