cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Imang Dapit
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6281327891223
Journal Mail Official
jaka@feb.dinus.ac.id
Editorial Address
Jl. Nakula I no. 5-11, Semarang Tengah, Semarang, Jawa Tengah, Kode Pos 50131
Location
Kota semarang,
Jawa tengah
INDONESIA
JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Published by Universitas Dian Nuswantoro
ISSN : -     EISSN : 27232522     DOI : https://dx.doi.org/10.56696/jaka.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal Akuntansi, Keuangan dan Auditing) mempublikasikan hasil penelitian untuk memberikan kontribusi baru untuk literatur Akuntansi, Keuangan dan Auditing. Topik Jurnal JAKA terkait dengan semua aspek akuntansi, tetapi tidak terbatas pada topik berikut: 1. Financial Accounting 2. Management Accounting 3. Accounting Information System 4. Auditing 5. Corporate Governance 6. Behavioral Accounting 7. Professional Accounting Ethics 8. Public Sector Accounting 9. Accounting Education 10. Islamic Accounting 11. Capital Market 12. Ethics and Professionalism of Accountant 13. Corporate Social Responsibility
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 1 (2020): JAKA" : 5 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAN PERBANKAN DI INDONESIA TAHUN 2012-2017 Iqbal Notoatmojo
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 1, No 1 (2020): JAKA
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.789 KB) | DOI: 10.56696/jaka.v1i1.3859

Abstract

This study is aimed to analyze and test the increase of company value through tangibility assets, firm size, profitability, liquidity and capital structure. (Study of 22 listed banking companies Go Public and listing on the Indonesia Stock Exchange in 2012-2017).This research is a type of explanatory research. Data collection uses documentary techniques. Data type uses secondary data, namely the banking financial statements which have been published during 2012 until 2017. data analysis using panel data regression analysis test that is the Fixed Effect estimation model, classic assumption test, and hypothesis testing using the Eviews program tool version 10.0. The partial test results show Tangibility Assets, Firm Size, and DER significant affect the firm value, while profitability Liquidity and DAR have no significant effect on the value of banking companies (PBV), while the F test results simultaneously give an effect on the dependent variable with adjusted R2 of 0.875831. Keywords: Tangibility Assets; Firm Size; Profitability; Liquidity; Capital Structure; Price Book Value.
PROJECT BASED LEARNING SEBAGAI MODEL PEMBELAJARAN RISK BASED AUDIT DENGAN MEDIA APLIKASI AUDIT TOOL LINKED ARCHIVE SYSTEM (ATLAS) Agung Prajanto
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 1, No 1 (2020): JAKA
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.163 KB) | DOI: 10.56696/jaka.v1i1.3860

Abstract

The development of auditing methodology has changed along with the advancement of technology and changes in the industry. Auditing standards move from a control based approach to a risk based one. This makes technical auditing more prioritizing the risk that exist in particular entity. This change certainly makes changes in audit methods and learning at  tertiary institutions. Lecturer are required to follow the risk based-audit cycle flow established by international standards on auditing. Lecturer need apply an appropriate learning model to implement a risk based-audit cycle that is project based learning, this model gives student the opportunity to be directly involved in an audit project, identify audit evidence, analyze risk and design reporting at the end of project implementation. Learning will be easier to apply using the ATLAS application media developed by PPPK Ministry of Finance. ATLAS has provided features that have been adapted to the risk-based auditing cycle. Learning with the Project based learning model using the ATLAS application provides a more meaningful experience for student and teachers in exploring risk-based audits. Finally, it encourages student to become auditors and public accountants. Keyword: Project Based Learning, Risk Based Audit, ATLAS
PENGARUH DARI TINGKAT SUATU PENDIDIKAN, PEMAHAMAN ILMU AKUNTANSI DAN UKURAN SEBUAH USAHA TERHADAP PENCATATAN PEMBUKUAN SEDERHANA (Studi pada pedagang di Pasar Grosir Setono Kota Pekalongan) Iis Duwinaeni
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 1, No 1 (2020): JAKA
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.031 KB) | DOI: 10.56696/jaka.v1i1.3861

Abstract

This research was conducted to find out how the influence of the relationship of the Level of Education, Understanding of Accounting and Business Size to Simple Bookkeeping. In this study took the object of the traders in Wholesale Setono, Pekalongan city. This research is an empirical study, then for data collection using census techniques. The research data was obtained from Wholesalers in Setono Wholesale, Pekalongan city, which is a sample in the study with 50 respondents. Test Analysis in this study uses multiple linear regression analysis. Data analysis was performed using the SPSS program. From the results of tests conducted in this study, it can be concluded that the level of education has a significant effect on simple bookkeeping, then understanding of accounting has a significant effect on simple bookkeeping, while for the size of a business does not have a significant effect on simple bookkeeping. Keywords: Trader, Level of Education, Understanding of Accounting, Size of a Business, Simple Bookkeeping
PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK Izna Baroroh; Hayu Wikan Kinasih; Wikan Istika
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 1, No 1 (2020): JAKA
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.517 KB) | DOI: 10.56696/jaka.v3i1.6650

Abstract

ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have no effect on tax avoidance, while institutional ownership and profitability variables have an effect on tax avoidance. The results of this study indicate that the variability of institutional ownership, independent board of commissioners, audit committee, firm size, leverage, and profitability can explain tax avoidance by 17.1 percent while the remaining 82.9 percent can be explained by other variables. Keywords: Good Corporate Governance, Company Size, Leverage, Profitability, Tax Avoidance  ABSTRAKTujuan penelitian adalah untuk mengetahui pengaruh Good Corporate Governance, ukuran perusahaan, leverage, dan profitabilitas terhadap penghindaran pajak. Penelitian dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2020. Jumlah sampel yang diperoleh dengan menggunakan purposive sampling sebanyak 158 perusahaan dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa komisaris independen, komite audit, ukuran perusahaan, dan leverage tidak berpengaruh terhadap penghindaran pajak, sedangkan variabel kepemilikan institusional dan profitabilitas berpengaruh terhadap penghindaran pajak. Hasil penelitian ini menunjukkan bahwa variabilitas kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan, leverage, dan profitabilitas dapat menjelaskan penghindaran pajak sebesar 17,1 persen sedangkan sisanya 82,9 persen dapat dijelaskan oleh variabel lain..Kata Kunci: Good Corporate Governance, Ukuran Perusahaan, Leverage, Profitabilitas, Tax Avoidance
PERBANDINGAN KINERJA KEUANGAN TAMAN SATWA TARU JURUG DENGAN PT. PEMBANGUNAN JAYA ANCOL TBK Charismata Agonizo; Kristiyana Dananti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 1, No 1 (2020): JAKA
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.446 KB) | DOI: 10.56696/jaka.v1i1.3858

Abstract

The tourism industry can be a foreign exchange earner in a country including Indonesia. Educational tourism such as a zoo among which must be considered and maintained because it is related animal life and its habitat. Then it needs to be taken into financial performance, because it concerns about the needs of feed, maintenance and cleanliness and their business sustainablelity. This research was conducted to determine the comparison of financial performance between Taman Satwa Taru Jurug which is a city government company with PT. Pembangunan Jaya Ancol Tbk, which has been listed on the Exchange Indonesian effect. Variables used to compare is liquidity ratios (CR and CAR), solvency ratios (DAR and DER), ratios profitability (ROA and ROE), activity ratio (TATO and ITO). This study uses non parametricfor 2 independent sampels, the Mann Whitney U Test. The results of this analysis, each ratio in the two companies showed a value of sig>0.05 which means there was no significant difference in financial performance between Jurug Wildlife Park and PT. Pembangunan Jaya Ancol Tbk.. Keywords :  comparison of financial performance, financial ratios, and  tourism industry

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Vol. 6 No. 1 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 1 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 2 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 1 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 1, No 2 (2020): JAKA Vol 1, No 1 (2020): JAKA More Issue