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Yudi Siyamto
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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 96 Documents
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Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi SAK ETAP, Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Kualitas Laporan Keuangan BUMDes : Studi Kasus BUMDes Se-Kecamatan Bendosari Amin, Reggy Aditya; Ningsih, Suhesti; Pravasanti, Yuwita Ariessa
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.125

Abstract

This study aims to analyze the influence of education level, understanding of SAK ETAP accounting standards, and training in financial report preparation on the quality of Village-Owned Enterprises (BUMDes) financial reports in Bendosari District. The research employs a quantitative approach with a population consisting of all staff and members of BUMDes. A purposive sampling technique was applied, resulting in 80 respondents from 10 BUMDes. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 23. Hypotheses were tested using the t-test, F-test, and the coefficient of determination (R²). The findings reveal that education level, understanding of SAK ETAP accounting, and financial reporting training have a positive and significant effect on the quality of BUMDes financial reports. This study highlights the importance of strengthening human resource competencies in BUMDes through education, adherence to accounting standards, and continuous training programs to enhance accountability and financial transparency at the village level.
Pengaruh Sistem Pengendalian Internal, New Public Management, Kompetensi, dan Moralitas Individu terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa Di Kecamatan Wonosari, Kabupaten Klaten Hati, Deliana Permata; Ningsih, Suhesti; Ma’ruf, M. Hasan
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.126

Abstract

This study aims to examine the effect of internal control systems, new public management, competence, and individual morality on fraud prevention in village financial management. A quantitative approach was employed, with primary data collected through questionnaires distributed to village officials in 18 villages in Wonosari District, Klaten Regency. A total of 52 respondents were selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS 23. The findings reveal that internal control systems and individual morality have no significant effect on fraud prevention. In contrast, new public management and competence show a positive and significant influence on fraud prevention. These results highlight the crucial role of adopting modern public management principles and enhancing the competence of village officials in strengthening accountability and preventing fraud in local financial governance
Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Kinerja Keuangan : Studi kasus Perusahaan Manufaktur sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022 Kholifah, Rofiu Nur; Kristiyanti, LMS; Ningsih, Suhesti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.127

Abstract

This study aims to examine the effect of good corporate governance (GCG), firm size, and leverage on financial performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was applied with purposive sampling, resulting in 29 companies and 87 firm-year observations. Secondary data were collected from annual reports published on the IDX website. Data were analyzed using multiple linear regression with SPSS 25. The findings reveal that GCG, measured by the board of directors, board of commissioners, and audit committee, does not significantly affect financial performance. In contrast, firm size, proxied by the natural logarithm of total assets, and leverage, proxied by the debt-to-equity ratio (DER), have a positive and significant impact on financial performance measured by return on assets (ROA). These results suggest that larger firm size and effective leverage management contribute to better financial performance, while GCG practices during the study period have not shown substantial influence.
Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Desa Kadokan Putriana, Rista; Suprihati; Samanto, Hadi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.132

Abstract

This study aims to examine the influence of tax knowledge, tax officer services, and tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Kadokan Village. A quantitative approach was applied using a simple random sampling method. The sample consisted of 95 taxpayers drawn from a total population of 1,720. Primary data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, as well as t-test and F-test with SPSS version 23. The findings reveal that tax knowledge has a significant positive effect on taxpayer compliance, while tax officer services and tax sanctions show no significant effect. The coefficient of determination (Adjusted R²) of 15.4% indicates that most of the variation in taxpayer compliance is explained by factors outside the tested variables. These results highlight the importance of tax education and outreach programs in enhancing taxpayer compliance with local tax obligations.
Analisis Efektivitas Dan Efisiensi Penggunaan Aplikasi E-Faktur Dalam Prosedur Pembuatan Faktur Pajak Dan Pelaporan SPT Masa PPN Pada PT. XYZ Suci, Hastidar Puspa Lenia; Samanto, Hadi; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.135

Abstract

This study aims to analyze the effectiveness and efficiency of the e-Faktur application in tax invoice issuance and VAT periodic return reporting at PT. XYZ. A qualitative descriptive approach was employed using interviews, observations, and document analysis. Effectiveness was measured through three indicators—accuracy of use, usefulness, and goal attainment—while efficiency was assessed through seven indicators including time, labor, and cost savings, accuracy, data security, reduced storage needs, and reporting convenience. The findings show that the effectiveness of e-Faktur reached 66.7%, categorized as moderately effective, where accuracy and usefulness were achieved but goal attainment was not optimal due to unstable internet connectivity. Meanwhile, efficiency reached 85.7%, categorized as efficient, with major advantages in saving time, cost, and storage space, although reporting convenience was still hindered by technical issues. These results highlight that e-Faktur contributes more significantly to efficiency than effectiveness, while also underlining the need for infrastructure improvements to optimize its benefits.
Analisis Kualitas Pelaporan Keuangan Ditinjau Dari Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia Ashari, Niken Wulan; Dewi, Maya Widyana; Pardanawati, Sri Laksmi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.136

Abstract

This study aims to examine the effect of accounting information systems, government internal control systems, and human resource competence on the quality of local government financial reporting. The population consists of employees responsible for financial administration and accounting functions in 35 Regional Apparatus Organizations (OPD) of Sukoharjo Regency, with a sample of 60 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed with multiple linear regression, supported by validity, reliability, and classical assumption tests. The findings reveal that accounting information systems and human resource competence have a significant positive effect on financial reporting quality, while the government’s internal control system has no significant effect. These results highlight the importance of strengthening accounting information systems and enhancing human resource competence to achieve transparent and accountable local government financial reporting.
Efektivitas Penerapan Metode Gross, Net, Dan Gross Up Dalam Perhitungan Pph Pasal 21 Sebagai Alternatif Terbaik: Studi Kasus di PT ABC Putri, Intan Badriyah Marantika; Kusuma, Indra Lila; Utami, Wikan Budi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.137

Abstract

This study aims to analyze the effectiveness of three calculation methods for Income Tax Article 21, namely the gross, net, and gross-up methods, in order to identify the best alternative for both companies and employees. A case study was conducted at PT ABC using a descriptive qualitative approach through interviews and analysis of employee salary and tax data. The findings reveal that the gross method reached an effectiveness level of 98.09%, the net method 99.04%, while the gross-up method achieved the highest effectiveness at 100.25%. The novelty of this research lies in its comparative approach, which not only measures tax efficiency but also links it to employee welfare and company tax burdens. The results demonstrate that the gross-up method provides the most effective solution, as it improves employees’ take-home pay while maintaining tax efficiency for the company.
Perkembangan Kualitas Pembiayaan Bank Syariah di Indonesia: Tren Kategori dan Non-Performing Financing 2015–2024 Siyamto, Yudi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.224

Abstract

This study analyzes the development of Islamic banking financing quality in Indonesia during the period 2015–2024, focusing on the distribution of financing categories and the dynamics of the Non-Performing Financing (NPF) ratio. Secondary data were obtained from the Islamic Banking Statistics published by the Financial Services Authority of Indonesia (OJK). A descriptive quantitative method with time-series trend analysis was applied to map the shifts in the proportions of five financing categories: current, special mention, substandard, doubtful, and loss. The findings indicate that the current category consistently dominated more than 85% of financing throughout the observation period, reflecting the stability of Islamic banks’ portfolios. These results highlight that sustaining the dominance of current financing must be accompanied by stronger mitigation strategies for problematic financing, particularly loss financing, in order to safeguard industry resilience. The novelty of this research lies in its use of a full decade of longitudinal data, offering a more comprehensive perspective compared to prior studies that typically focused on shorter periods. The practical implication of this study is the urgency of strengthening risk management, improving governance, and ensuring sustained regulatory support to maintain the stability of Indonesia’s Islamic banking sector.
Pengaruh Tingkat Pendapatan, Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi: (Studi Kasus Pada PT X) Fathurrahman, Isyrin; samanto, Hadi; Pravasanti, Yuwita Ariessa
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.128

Abstract

This study examines the influence of income level, tax sanctions, and taxpayer awareness on individual taxpayer compliance. The research was conducted using a quantitative approach with a survey method, involving 100 respondents who are permanent employees of PT X. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that income level has no significant effect on tax compliance, suggesting that the amount of income is not a reliable predictor of compliance behavior. Tax sanctions, however, have a positive and significant effect, demonstrating that stricter enforcement of tax penalties can effectively improve compliance. Meanwhile, taxpayer awareness does not show a significant influence, implying that knowledge and positive attitudes toward taxation have not yet translated into consistent compliant behavior. Overall, the model explains 68.5% of the variation in compliance, with the remaining 31.5% influenced by other factors not included in this study. The findings highlight the importance of consistent and fair enforcement of tax sanctions, while also pointing to the need for further efforts to strengthen taxpayer education and trust in the tax system.
Pengaruh Akuntansi Pertanggungjawaban, Kompetensi, Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Pt So Good Food Boyolali Rejeqi, Tri Sri; Kusuma, Indra Lila; Dewi, Maya Widyana
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.129

Abstract

This study aims to analyze the effect of responsibility accounting, competence, and organizational commitment on managerial performance at PT So Good Food Boyolali. Managerial performance is an essential aspect because it reflects the effectiveness of managers in achieving organizational objectives. The study employed a quantitative approach with a survey method, involving 28 respondents who represented all managers in the company. Data were collected using questionnaires and analyzed through multiple linear regression. The results indicate that responsibility accounting and competence have a positive and significant effect on managerial performance, while organizational commitment does not show a significant influence. Simultaneously, the three variables significantly affect managerial performance with a coefficient of determination (R²) of 0.865, meaning that 86.5 percent of the variation in managerial performance is explained by the model, while the remaining 13.5 percent is influenced by other factors outside the model. These findings emphasize that managerial performance is largely determined by the effective implementation of responsibility accounting and adequate managerial competence.

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