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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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Kinerja Instansi Pemerintah Daerah Berdasarkan Pengaruh Akuntabilitas Dana BOK, Mutu Pelayanan Publik, dan Komitmen Organisasi terhadap Kinerja Puskesmas : (Studi Kasus pada Puskesmas Grogol, Sukoharjo) Armawandani, Anisa; Dewi, Maya Widyana; Suprihati
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.v4i3.139

Abstract

This study aims to analyze the effect of accountability in managing the Health Operational Assistance (BOK) fund, public service quality, and organizational commitment on the performance of local government institutions at Puskesmas Grogol, Sukoharjo Regency. A quantitative approach was employed with 55 respondents selected through probability sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression. The results indicate that accountability and organizational commitment have a significant positive effect on employee performance, whereas public service quality has no significant effect. Simultaneously, the three variables affect performance with an adjusted R² value of 0.321. These findings emphasize that improving public institution performance is not solely determined by service quality but also by strong accountability systems and employee commitment. This study provides practical implications for local governments to strengthen public fund management and foster a committed work culture to enhance the quality of public health services.
Implementasi Tax Planning PPH Badan Atas Peredaran Bruto Sesuai PP No 55 Tahun 2022: (Studi Kasus PT. XYZ) Fauziyyah, Ulfah; Suprihati; Rukmini
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.v4i3.142

Abstract

This study aims to analyze, evaluate, and compare the efficiency of corporate income tax burdens between the application of the Final Income Tax rate of 0.5% under Government Regulation No. 55 of 2022 and the general corporate tax rate stipulated in Article 17 with the facility of Article 31E of the Income Tax Law at PT. XYZ, a printing company with annual gross turnover below IDR 4.8 billion. The research employs a descriptive qualitative approach using the company’s 2022 financial statements and related tax documents as primary data. The results reveal that applying the final tax rate leads to tax payable of IDR 8,370,000, significantly lower than the general rate of IDR 20,976,395, creating a difference of IDR 12,606,395. In addition to financial efficiency, the final tax rate offers administrative simplicity as it does not require complex fiscal reconciliation. Nevertheless, the use of the final tax rate is limited to three years for limited liability companies, meaning the firm must prepare strategies for transitioning to the general tax regime in the future. These findings highlight that lawful and strategic tax planning is crucial to enhance financial efficiency while ensuring long-term compliance.
Faktor-Faktor Yang Mempengaruhi Pengalokasian Belanja Modal Dengan Luas Wilayah Sebagai Variabel Moderating (Studi Empiris Pada Kabupaten dan Kota Provinsi Jawa Tengah Tahun 2018-2022) Fitri Wardani, Ananda Tiara; Pravasanti, Yuwita Ariessa; Ningsih, Suhesti
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.v4i3.143

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap pengalokasian belanja modal dan pengaruh luas wilayah sebagai variabel moderating. Jenis penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Laporan Realisasi Anggaran Jawa Tengah, Badan Pusat Statistik dan Dirjen Perimbangan Keuangan Kementrian Keuangan. Populasi yang digunakan adalah seluruh Kabupaten/Kota di Provinsi Jawa Tengah dengan 35 Kabuaten/Kota dari tahun 2018- 2022. Kurun waktu penelitian selama 5 tahun sehingga sampel dalam penelitian ini berjumlah 35 x 5 = 175. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, Moderate Regression Analysis (MRA) serta pengujian hipotesis. Hasil dari penelitian ini menunjukkan bahwa pajak daerah dan retribusi daerah berpengaruh terhadap pengalokasian belanja modal. Sedangkan, Dana Alokasi Umum dan Dana Alokasi Khusus tidak berpengaruh terhadap pengalokasian belanja modal serta luas wilayah tidak mampu memoderasi pendapatan daerah dari pajak, retribusi, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap belanja modal.
Analisis Efektivitas Pajak Restoran Terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Klaten: Studi Kasus BPKPAD Kab. Klaten Margaheni, Lisa Dyah; Kusuma, Indra Lila; Samanto, Hadi
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.v4i3.149

Abstract

The purpose of this research is to determine the level of effectiveness and contribution of restaurant taxes to increasing local original income, and the obstacles and efforts made by the Regional Asset Handling Financial Management Agency in increasing local original income. The method used by researchers is a qualitative descriptive method. The data collection techniques used were interviews, observation and documentation. The results of this research show that the effectiveness of the restaurant tax in 2018-2019 was very effective with an average of 118.14%, while the contribution level of restaurant tax to Original Regional Income in 2018-2022 obtained a value of 1.92%, which is categorized as very poor. The obstacle factors obtained from the Regional Asset Handling Financial Management Agency are the lack of data collection and supervision from the regional government, the lack of awareness of taxpayers in carrying out restaurant taxes, and the phenomenon of natural disasters. Efforts made are by providing incentives to collection officers, collecting data on taxpayers, supervising tax administration and providing outreach regarding restaurant tax collection.
Analisis Pelaksanaan Pemungutan Pajak Restoran Dalam Rangka Meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Klaten Hidayah, Anisa Nurul; Dewi, Maya Widyana; Kristiyanti, LMS
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.v4i3.150

Abstract

This study aims to analyze the implementation of restaurant tax collection in Klaten Regency and to assess its growth rate and contribution to Regional Original Revenue (PAD). The research employed a descriptive approach with a combination of qualitative and quantitative methods. Primary data were obtained through interviews with BPKAD officers and restaurant taxpayers, while secondary data were drawn from tax realization reports for 2018–2022. Qualitative analysis followed the Miles, Huberman, & Saldaña model, whereas quantitative analysis included the calculation of growth rates and tax contributions. The findings reveal that restaurant tax collection has been implemented under the self-assessment system; however, taxpayer compliance remains low, field supervision is limited, and negative perceptions of tax benefits are prevalent. Quantitatively, restaurant tax growth was fluctuating and classified as less successful, while its contribution to PAD remained in the low to moderate category (1.23%–2.29%). The study highlights the need to enhance tax literacy, strengthen institutional capacity, and enforce consistent regulations so that restaurant tax can more optimally support regional fiscal independence.
Pengaruh Partisipasi Anggaran, Kualitas Sumber Daya Manusia dan Komitmen Organisasi Terhadap Kinerja Manajerial Sekolah Luar Biasa (SLB) Pada Provinsi Maluku Yaban, Nadine Emanuela Carolina; Dewi, Maya Widyana; Kristiyanti, LMS
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.v4i3.151

Abstract

This study aims to examine the influence of budget participation, human resource quality, and organizational commitment on managerial performance in Special Schools (SLB) in Maluku Province. A quantitative approach was applied, with data collected through questionnaires from 78 respondents and analyzed using multiple linear regression. The findings reveal that budget participation, human resource quality, and organizational commitment have a positive and significant effect on managerial performance, both individually and collectively. Human resource quality emerged as the most dominant factor, highlighting that competence and skills of educational staff are essential to improving school management effectiveness. These results emphasize the importance of strengthening participatory budgeting, enhancing human resource capacity, and fostering organizational commitment as strategic efforts to improve managerial performance in special education institutions.
Persepsi Pengusaha Dan Dampak Pemakaian Kebijakan Perpajakan Elektronik (Etax) Dalam Meningkatkan Efisiensi Administrasi Pajak Di Sektor Perdagangan Online Di Kota Surakarta Anwar, Muchammad Syaiful; Darmanto; Ma’ruf, Muhammad Hasan
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.v4i3.152

Abstract

This study aims to analyze the influence of online business owners’ perception and the implementation of electronic tax policy on tax administration efficiency in Surakarta City. A quantitative approach was employed by distributing questionnaires to 30 online business respondents who had used the digital tax system for at least one year. Data were analyzed using multiple linear regression, including validity, reliability, classical assumption, t-test, and F-test. The results indicate that business owners’ perception has a positive and significant effect on tax administration efficiency. Similarly, the implementation of electronic tax policy shows a stronger and more dominant positive influence on improving tax administrative efficiency. Simultaneously, both variables explain 68.1% of the variation in tax administration efficiency. These findings highlight that the success of digital tax implementation depends not only on the quality of the system but also on taxpayers’ positive perception and willingness to utilize the policy effectively.
Tren Akad Pembiayaan di BPRS Indonesia: Dominasi Murabahah dan Kebangkitan Musyarakah dalam Perspektif 2015–2024 Siyamto, Yudi; Murdapa, Purnama Andri; Maelana, Herman Wahyu Dwi
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.v4i3.215

Abstract

This study aims to analyze the trends in the use of financing contracts at Islamic Rural Banks (BPRS) in Indonesia during the 2015 to 2024 period. The research employs a descriptive quantitative method utilizing secondary data sourced from financial reports and official statistics published by the Financial Services Authority (OJK), KNEKS, and other related sources. The results reveal that Murabahah remains the dominant contract throughout the study period, despite a significant decrease from 77.91% in 2015 to 55.95% in 2024. In contrast, the proportion of Musyarakah contracts increased markedly from 11.31% in 2015 to 26.47% in 2024, indicating growing diversification into profit-and-loss sharing financing products. These findings signify a positive shift toward the implementation of justice and profit and loss sharing principles in Islamic microfinance. This study is expected to serve as a reference for the development of more equitable and sustainable micro-shariah financing policies in the future.
Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa dalam Mewujudkan Good Governance Setyaningrum, Andini; Dewi, Maya Widyana; Kusuma, Indra Lila
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i3.104

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, transparansi, dan partisipasi masyarakat terhadap pengelolaan Dana Desa, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling, di mana responden terdiri dari aparatur desa yang terlibat dalam pengelolaan Dana Desa di Kecamatan Banyudono, Kabupaten Boyolali. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan, akuntabilitas, transparansi, dan partisipasi masyarakat berpengaruh terhadap pengelolaan Dana Desa. Secara parsial, akuntabilitas dan transparansi memiliki pengaruh yang signifikan, sedangkan partisipasi masyarakat tidak menunjukkan pengaruh yang signifikan. Temuan ini menegaskan bahwa akuntabilitas dan transparansi merupakan faktor utama dalam meningkatkan efektivitas pengelolaan Dana Desa, sementara partisipasi masyarakat masih perlu diperkuat agar memiliki dampak yang lebih nyata. Oleh karena itu, diperlukan upaya peningkatan keterlibatan masyarakat, optimalisasi sistem akuntabilitas, serta penguatan transparansi dalam pengelolaan Dana Desa untuk mewujudkan Good Governance di tingkat desa.
Optimalisasi Alokasi Dana Desa: Pengaruh Akuntabilitas dan Kinerja Pemerintah terhadap Pemberdayaan Masyarakat Putri, Bella Novilia; Dewi, Maya Widyana; Pratiwi, Desi Nur
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i3.105

Abstract

Penelitian ini menganalisis pengaruh alokasi dana desa, akuntabilitas, dan kinerja pemerintah desa terhadap pemberdayaan masyarakat di Desa Gonilan, Kecamatan Kartasura, Kabupaten Sukoharjo. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner dari 102 responden dan dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa alokasi dana desa berpengaruh signifikan terhadap pemberdayaan masyarakat, sementara akuntabilitas dan kinerja pemerintah desa tidak berpengaruh signifikan. Temuan ini menegaskan pentingnya pemanfaatan dana yang tepat guna dibandingkan aspek transparansi dan tata kelola pemerintah desa. Penelitian ini merekomendasikan peningkatan keterlibatan masyarakat dan penguatan kapasitas aparatur desa dalam pengelolaan dana desa. Studi lanjutan disarankan untuk mengkaji faktor lain, seperti partisipasi masyarakat dan kualitas sumber daya manusia.

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