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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 169 Documents
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Analisis Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Produk Gadai Kca Pada PT. Pegadaian Upc. Cibadak Suprianti, Miranti; Martaseli, Evi; Eriswanto, Elan
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8507

Abstract

This study aims to explain the application of sales accounting information system and accounting information system for cash receipts of KCA pawn products at PT. Pawnshops and identify the obstacles faced in the use of the accounting information system used. The object of research in this study is the sales Accounting Information System (SIA) and the Cash Receipt Accounting Information System for KCA pawn products. The data used is descriptive from primary and secondary data sources. The research method used is a qualitative research method with a descriptive approach with interview, observation, and documentation data collection methods. The results of the data that have been obtained are then analyzed using data analysis techniques before in the field and data analysis during and after in the field, namely data reduction, data presentation, and conclusions. The results of this study show that the sales and cash receipt accounting information system used by PT. Pegadaian (Persero) UPC Cibadak has been implemented well and in accordance with the company's SOP. Then the identified obstacles also have their own solutions. 
Analisis Sistem Informasi Akuntansi Penggajian Pada Pt. Galang Insan Pratama Lestari, Syahnaz Haq Murni; Nurmilah, Risma
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8685

Abstract

This study aims to describe the payroll accounting information system at PT. Galang Insan Pratama. This research took the object of research at PT. Galang Insan Pratama. Methods of data collection using observation, interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique by describing the payroll accounting information system that exists within the company including activities in the payroll system, documents used in the payroll system, accounting records used in the payroll system, functions related to the payroll system. payroll, the network of procedures that make up the system, the internal control system and the constraints contained in the payroll accounting information system. The results of this study indicate that the application of payroll accounting information systems at PT. Galang Insan Pratama in fulfilling the elements and objectives of internal control is still less effective. This is characterized by a computerized system that does not support, lack of supervision when fingerprints are tampered with, delays in submitting employee overtime work documents to the HRD staff and the presence of dual tasks in the payroll accounting information system.
Pengaruh Volume Usaha Dan Modal Sendiri Terhadap Laba Pada Koperasi Nurul Iman Dwiguna Lesmana, Elsa Tianda; H Suwiryo, Darmo; Indrawan, Andri
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8693

Abstract

This study aims to determine the effect of business volume and own capital on profits at the Nurul Iman Dwiguna Cooperative. The research methodology used is a quantitative method with an associative approach. The sampling technique used in this study was non-probability sampling with a total census sampling technique. Data collection techniques use secondary data types. While the data analysis technique uses parametric with the classical assumption test, regression analysis and hypothesis testing with the help of SPSS 25 software. The results of this study indicate that the volume of business has an effect on profit. Own capital has no effect on profits. Business volume and own capital have a simultaneous effect on profit. Therefore, the variables of business volume and own capital need to be considered by cooperatives because they can affect the profits of the Nurul Iman Dwiguna Cooperative.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Kualitas Pengelolaan Keuangan Pada Bappelitbangda Kabupaten Sukabumi Wulandari, Sri; Eriswanto, Elan
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8704

Abstract

The Effect of Accountability and Transparency on the Quality of Financial Management is the subject of this research. To collect data, observations and questionnaires with an ordinal Likert scale were used to process research data. This study used an associative method with a quantitative approach. The population in this study were heads, secretaries, treasurers, heads of fields, and group positions in the Regional Development Planning, Research and Development Agency of Sukabumi Regency. The sampling technique used is nonprobability sampling with saturated sampling technique, namely the entire population is used as a sample, totaling 42 samples. The test results using SPSS 25 For Windows, partially show that accountability has a positive effect on the quality of financial management of 5.698 and a significant of 0.000, transparency has a positive effect on the quality of financial management of 9.451 and a significant of 0.000. The simultaneous test results show that accountability and transparency have a positive effect on the quality of financial management of 43.587 and a significant value of 0.000.
Pengaruh Financial Distress Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Damayanti, Yulia; Atikah, Siti; Lenap, Indria Puspitasari
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8754

Abstract

The goal of the research is to investigate the impact of financial hardship on company value and also to test profitability's potential to mitigate the impact of financial crisis on firm value. The present research employs a quantitative technique that makes use of secondary data from the yearly filings of property and real estate corporations. This study's population consists of 84 property and real estate corporations registered via the IDX from 2018 to 2021. The sample for this research was gathered by a purposive sampling strategy, yielding a sample of 41 firms and 164 observations. The classic assumption test, t test, coefficient of determination test, and employing moderated regression analysis with SPSS are all data analysis procedures. According to the studies, financial distress has a considerable negative effect on business value, and profitability amplifies the financial influence distress on company value.
Analysis Of The Implementation Of Internal Control System On Non Performing Loan (A Case Study On Bank Bjb Kcp Cicurug) Hidayat, Imam Riyadi; Nugroho, Gatot Wahyu; Indrawan, Andri
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8792

Abstract

This research aims to determine the implementation of internal control systems on credit delinquency in Bank BJB KCP Cicurug. The variable used in this research is the internal control system. This research is a qualitative study using a qualitative descriptive method, where data is collected from the research object and the internal control system in Bank BJB KCP Cicurug is analyzed. The data collection methods used in this research are interviews, observations, and literature review. The results of the research show that Bank BJB KCP Cicurug has implemented a comprehensive internal control system in managing credit risks. The credit granting process is conducted through strict evaluation stages, including credit feasibility analysis and financial assessment. Credit monitoring and supervision are carried out continuously to identify potential credit delinquencies and take appropriate actions. Bank BJB KCP Cicurug also has accurate and transparent accounts receivable recording procedures and a professional debt collection team. Additionally, the bank has a careful bad debt provisioning policy to manage problematic debts. Although the internal control system implemented by Bank BJB KCP Cicurug has significantly contributed to managing credit risks, the research also identified several challenges that need to be addressed.
Analisis Modal Usaha, Laba Usaha Dan Jam Kerja Di Apotek Syifa Medika Kota Sukabumi Damayanti, Maya; Suherman, Acep
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8828

Abstract

This study aims to find out how to analyze working capital, operating profit and working hours at Syifa Medika Pharmacy. To obtain in-depth and accurate results, this research focused on Syifa Medika Pharmacy located in the city of Sukabumi. This research uses a descriptive method with a qualitative approach. The author conducts data collection through interviews, documentation and observation. Data management by means of descriptive analysis is a technical writing by presenting all data obtained through interviews, documentation and library materials and analyzing them with written source guidelines. From the results of the study, the author analyzed working capital, operating profit and working hours It plays an important role in running a business, which means that every increase in capital, operating profit obtained and additional hours of working hours will increase the profit of Syifa Medika Pharmacy.
Analisis Akuntabilitas Perencanaan dan Anggaran Belanja (Studi Kasus Pada Kantor Badan Perencanaan Pembangunan, Penelitian, dan Pengembangan Daerah Kabupaten Sukabumi) Rimawati, Anisa; Sulaeman, Sulaeman
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8889

Abstract

This study aims to find out how the accountability of budget planning at the Regional Development Planning, Research and Development Agency (BAPPELITBANGDA) of Sukabumi Regency. The method used in this research is a qualitative method with a descriptive approach. Data collection tools used are observation, interviews, documentation and literature study. The results of this study are that the Office of the Development Planning, Research and Regional Development Agency (Bappelitbangda) of Sukabumi Regency is accountable or responsible for budget planning. It can be seen that Bappelitbangda
Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Pada Kanwil Kementerian Hukum Dan HAM Sumsel Putri, Azila Ferasta; Arifin, Kiagus Zainal; Mubarok, Muhammad Husni
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8948

Abstract

This stuldy aimeld to elxaminel and analyzel thel elffelct of implelmelntation buldgelt goal clarity, accoulnting controls, and relporting systelm on thel pelrformancel accoulntability of govelrnmelnt. This relselarch ulsels qulantitativel relselarch ulsing primary data. Thel primary data is a qulelstionnairel that has beleln distribultels to 97 relspondelnts in Relgional Officel of thel Ministry of Law and Hulman Rights of Soulth Sulmatelra. Hypothelsis telsting ulsing mulltiplel linelar relgrelssion analysis with thel hellp of SPSS velrsion 29 program. Thel relsullts of thel stuldy shows that buldgelt goal clarity, accoulnting controls, and relporting systelms affelct pelrformancel accoulntability.
Pengaruh Sanksi Pajak, Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Kecamatan Guntur Kabupaten Demak Rahayu, Dwi; Septi Adila, Frinda; Sufa Kefi, Batista
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9478

Abstract

Tax, as one of the largest contributors to state income, including land and building tax, which is a source of Original Regional Income in Demak Regency, is expected to improve the welfare of the people in the area, so that taxpayer compliance in Demak Regency must continue to be improved. This research aims to determine the influence of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance in Guntur District, Demak Regency.The research population is all taxpayers who pay Land and Building Tax (PBB) in Guntur District, Demak Regency in 2022. The research sample was 40, determined using the solvin formula, and selected randomly. The data used is primary data, with data collection techniques using questionnaires, data analysis used is multiple linear regression analysis.The research results show that: (1) Tax sanctions have a significant positive effect on taxpayer compliance, (2) Tax knowledge has a positive and significant effect on taxpayer compliance, and (3) Taxpayer awareness has a positive and significant effect on taxpayer compliance. It is hoped that these results can be input for the Demak Regency Government to continue to educate its people to comply with paying taxes, and become a reference for similar research for future researchers.

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