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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 88 Documents
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Pengaruh Lingkungan Kerja Terhadap Kinerja Pegawai Sekretariat Dinas Lingkungan Hidup Dan Kehutanan D. I. Yogyakarta Wilis Fahlefi; Suliantoro Suliantoro; Dedy Fatchurohim
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.38

Abstract

This study aims to determine the influence of the work environment on employee performance at the Secretariat of the Environment and Forestry Service of D.I.Yogyakarta. The sample used in this study was to use the total sampling method or all employees at the Secretariat of the D.I.Yogyakarta Environment and Forestry Service with a population of 35 employees. The data collection technique is to distribute questionnaires. Data analysis using simple linear regression, based on the results of the study, the conclusion is that the work environment has a positive and significant effect on employee performance at the Secretariat of the Environment and Forestry Service, D.I.Yogyakarta.
Faktor-faktor Yang Mempengaruhi Kualitas Pelaporan Keuangan Pada Hotel Berbintang Di Surakarta Rayi Diah Pratiwi; Sri Laksmi Pardanawati; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.22

Abstract

This study aims to analyze the factors that influence the quality of financial reporting at five-star hotels in Solo. This research uses quantitative research methods. The population of this research is Star Hotels in Solo. The sampling of this research used purposive sampling method. The data collection used is primary data in the form of a questionnaire. The data analysis method used in this study is multiple linear regression analysis with a significance level of 5% or 0.05. The results show that the quality of financial reporting is influenced by the internal control system, the use of information technology and the conformity of accounting standards. The linear regression equation is obtained as follows: financial reporting quality (Y) = -9.346 + 0.615X1 + 0.366X2 + 0.374X3 + e. This is indicated by the significance value of the internal control system variable 0.000 <0.05, the use of information technology 0.004 <0.05, and the conformity of accounting standards 0.006 <0.05. The significance value in the simultaneous test is 0.000.
Faktor Yang Mempengaruhi Auditor Switching Pada Sektor Industri Barang Konsumsi Di BEI Tahun 2017-2020 Dewi Larasati; Suhesti Ningsih; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.28

Abstract

The purpose of this research was to prove and analyze the empirical evidence of factors that have influenced on auditor switching in manufacturing companies in the consumer goods industry sector listed on the Bursa Efek Indonesia (BEI) on periode 2017 – 2020. Variables being used on this reseacrh were audit delay, KAP size, and management change. The sampling method used is the purposive sampling method. Samples of this reseach was 19 companies in consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) on 2017-2020. The sampling method used is purposive sampling method. The research sample was 19 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2020 so that in a 4 yearperiod a sample of 76 companies was obtained. The data analysis method used is descriptive statistical analysis and classical assumption test analysis. To test the hypothesis using multiple linear regression analysis, F test, t-test and the coefficient of determination test. Based on the results of data processing using the F test method, it is knwon that audit delay, KAP size and management change simultaneously affect auditor switching. Meanwhile, based on the results of the t-test processing, it is known that audit delay has no significant efferct on auditor switching, while the size of KAP and management turnover has a significant effect on auditor switching.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Sektor Barang Konsumsi di BEI Periode 2017-2020 Anisa Diah Febriani; Wikan Budi Utami; M. Gunawan Setyadi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.29

Abstract

This study aims to examine the effect of dividend policy, debt policy, and profitability on firm value in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. Based on the purposive sampling method, the total research sample was 112 companies with 4 years of research. The type of data used in this research is secondary data, in the form of financial statements of manufacturing companies in the consumer goods sector. Data analysis in this study used multiple linear regression using the SPSS statistical test tool. Simultaneous test results show that dividend policy, debt policy, and profitability have a significant effect on firm value. The partial test results show that the dividend policy variable has no effect on firm value. While the policy of debt and profitability affect the value of the company
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Sundanah; Yuwita Ariessa Pravasanti; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.31

Abstract

This study aims to determine the Effect of Competence of Village Fund Management Apparatus, Village Government Organizational Commitment, and Community Participation on Village Fund Management Accountability. The research method used is a quantitative method. Sources of data used are primary data obtained from distributing questionnaires. The population in this study were 19 villages in Juwiring District, Klaten Regency with 100 respondents. The sampling technique used purposive sample. The data in this study were processed using multiple linear regression tests with the help of the SPSS version 23 program. Based on the results of the study, it can be concluded that the village government organizational commitment and community participation have a positive influence on Village Fund Management Accountability in Juwiring District, Klaten Regency, while the Competence of the Management Apparatus Village Funds have no effect on Accountability of Village Fund Management in Juwiring District, Klaten Regency.
Analisis Efektivitas Sistem Informasi Akuntansi Hotel Berbintang Di Kota Surakarta Andriani Putri Wihartati; Yuwita Ariessa Pravasanti; Maya Widyana Dewi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.32

Abstract

This study aims to analyze the effect of accounting manager knowledge, management participation and information technology sophistication on the effectiveness of accounting information systems in hotels in Surakarta City as the research population. Sampling in this study used a simple random sampling technique and the sample size was determined by the slovin formula. The data used is primary data in the form of a questionnaire. The data analysis method used in this study is multiple linear regression analysis with a significance level of 5% or 0.05. The results of this study indicate that management participation and the sophistication of information technology have a significant effect on the effectiveness of accounting information systems. Meanwhile, knowledge of accounting managers has no significant effect on the effectiveness of accounting information systems. Keywords: Knowledge of accounting managers, management participation, sophistication of information technology, effectiveness of accounting information systems.
Pengaruh Perputaran Modal Kerja, Leverage dan Pertumbuhan Penjualan Terhadap Profitabilas Pada Perusahaan Sektor Perdagangan Besar Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2021 Pinky Silvia Putri; Wikan Budi Utami; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.34

Abstract

The purpose of this observation is to analyze Working Capital Turnover, Leverage and Growth Ratio on Profitability in the big trading companies (wholesale) listed on Indonesia stock exchange 2019 – 2021. This study is uses secondary data with a 40 population of the big trading companies (wholesale) based on Indonesia stock exchange 2019 – 2021. The technique used is descriptive statistical test, classical assumption test. Another trials hypothesis testing which includes multiple linear regression test. The results of the multiple linear regression test showed that the working capital turnover variable had no effect on profitability, while leverage and sales growth had a significant effect on profitability. Moreover, the adjusted R square value of 0.297 means that working capital turnover, leverage and sales growth contribute 29.7% to the value of the trading companies (wholesale) based on the Indonesia Stock Exchange in 2019-2021, while the remaining 71.3% is explained by other variables outside the model studied. Keywords: Profitability, Working Capital Turnover, Leverage, and Growth Ratio
Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Studi Kasus pada BKD Kabupaten Boyolali Ditya Renni Prastiwi; Sri Laksmi Pardanawati; Maya Widyana Dewi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.35

Abstract

This study aims to determine the effect of the effectiveness of internal control, compensation suitability, individual morality on the tendency of accounting fraud. The sampling technique in this study used a purposive sampling technique. The method of data analysis in this study used the multiple linear regression analysis method with the SPSS program. The data analysis method consisted of descriptive statistical test, data quality test and classical assumption test. This study uses hypothesis testing consisting of multiple linear regression test. Based on the results of this study indicate that the effectiveness of internal control has a significant effect on the tendency of accounting fraud, the suitability of compensation has a significant effect on the tendency of accounting fraud. While individual morality does not have a significant effect on the tendency of accounting fraud. Keywords: Accounting Fraud Tendency, Compensation Suitability, Individual Morale, Internal Control Effectiveness
Pengelolaan Dana Desa, Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pembangunan Desa Guwokajen, Sawit, Kabupaten Boyolali Ferta Solidahwati; Darmanto Darmanto; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.36

Abstract

This study aims to determine Village Fund Management, Accountability and Community Participation in Village Development in Guwokajen Village, Sawit District, Boyolali Regency. The data used is primary data. Data analysis methods, Descriptive Statistical Test, Validity Test, Reliability Test and Classical Assumption Test. Classical Assumption Test consists of normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing using multiple linear regression F test, t test and R2 based on the results of research that has been carried out on all data obtained in Guwokajen Village, it is concluded that Village Fund Management accountability and community participation have a positive and significant influence on village development. Village Fund Management, Accountability and Community Participation simultaneously have a positive effect on the amount of development in Guwokajen village. Keywords: Village fund management, accountability, community participation and village development
Analisis Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Pengaruhnya Terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Tengah Puput Nuri Engylia; Darmanto; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.42

Abstract

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure Allocation in Regency/City in Central Java Province for the period 2019-2022. The population used in this study were Regencies/Cities in Central Java Province, with a sampling technique, namely purposive sampling, so that the sample taken was 35 districts/cities, consisting of 29 regencies and 6 cities with the period 2019-2022. The type of data used is secondary data, obtained from the APBD Budget and Realization Report on the official website djpk.kemenkeu, and data collection techniques through literature study and documentation. The data analysis method in this study is descriptive statistics and classical assumption tests with hypothesis testing using multiple linier analysis F-test, Determination test, and t-test, Based on the test results, is shows that Regional Original Revenue, and the General Allocation Fund partially have a positive and significant effect on Capital Expenditure. Meanwhile, the Special Allocation Fund partially has no positive and significant effect on Capital Expenditure. Keywords: Regional Original Revenue, General Allocation Funds, Special Allocation Funds, and Capital Expenditure Allocation

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