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Imang Dapit
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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 171 Documents
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Kinerja Keuangan Pengaruhnya Terhadap Harga Saham Hadi Saputro, Dian Festiana; Setyowati, Lilis
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.v4i2.9698

Abstract

This study aims to determine the effect of financial performance consisting of the current ratio, return on equity, return on assets, price earning ratio, and net profit margin on stock prices in energy sector companies listed on the Indonesia Stock Exchange in 2020-2021. The sampling technique used purposive sampling method. The number of final samples obtained by a number of 91 companies that have met the criteria. Methods of data analysis using multiple linear regression analysis. The results showed that the current ratio has no significant effect on stock prices. Return on equity has no significant effect on stock prices. Return on assets has a significant effect on stock prices. Price Earning Ratio has a significant effect on stock prices. Net profit margin has a significant negative effect on stock prices.
Pengaruh Current Ratio Dan Return On Asset Terhadap Return Saham Pada PT Bank Rakyat Indonesia (Persero) Tbk Mappamiring, Mappamiring; Sukarno, Zulfikry
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.v4i2.9699

Abstract

The objective of the research is to determine the influence of the current ratio and return on assets on stock returns at PT Bank Rakyat Indonesia (Persero) Tbk. Research data comes from Financial Reports for 10 years from 2012 to 2021 obtained from www.bri.co.id and www.idx.co.id. The descriptive quantitative research approach method is the results of SPSS v.25 statistical analysis in the form of numbers and then described in the form of an explanation of the results of scientific research. Based on the results of the t-test, it is known that the current ratio has no effect on stock returns with a calculated t value of -0.544 < t table 2.026 and a probability value of 0.590 > 0.05. And the return on assets variable also does not have a significant effect on stock returns. With a t-count value of 1,327 < t table 2,026 and a probability value of 0.193 > 0.05.
Analisis Corporate Governance Terhadap Manajemen Pajak Pada Perusahaan Sub Sektor Kosmetik dan Barang Kebutuhan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Pracita, Sriayu; Surianti, Kadek; Sahlan, Fahmi
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.v4i2.9704

Abstract

This research aims to determine the influence of management compensation, independent commissioners, and audit committees on tax management. Sample selection used the judgment sampling method with a total of 5 companies in the Cosmetic and Household Needs Sub-Sector listed on the Indonesia Stock Exchange that met the criteria. The analysis method in this study is panel data regression analysis. The research results indicate that the management compensation variable has a significant positive effect on tax management, independent commissioners have a significant positive effect on tax management, and the audit committee variable has a significant positive effect on tax management. Additionally, collectively, the variables of management compensation, independent commissioners, and audit committees have a significant positive effect on tax management.
Faktor yang Mempengaruhi Kemiskinan dilihat dari Proporsi Sumber Daya Manusia Provinsi Jawa Barat 2018-2021 Jordan A, Kevinindo; Mardjono, Enny Susilowati
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.v4i2.10024

Abstract

Poverty is now starting to increase in number, and whatever happens in this situation will have an impact on socialiand economic problems. Even in West Java Province, Indonesia's poverty rate is still relatively high. The purpose of this study was to determine the factors that influence poverty in terms ofithe proportion ofiHuman Resources (HR) in West Java Province 2018-2021 in West Java Province between 2018-2021 using population, human development index, and unemployment as independent variables. The method’used in this research is multiple linear regression method. This type of research is descriptive quantitative with secondary data obtained from the Central Bureau of Statistics of West Java Province. There were 108 samples consisting of 27 districts/cities with data collection for 4 years. The results ofithe study show that the three variables namely population, human development index, and unemployment have an impact and influence on poverty in west Java Province in 2018-2021
Penerapan ISAK 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Pada Yayasan Panti Asuhan Yatim Piatu Assalafiyah Qurrata A’yun, Nur Aini; Riyadi, Slamet
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10728

Abstract

Noen-proefit oerganizatioens are oerganizatioens that doe noet have the aim oef making a proefit, but instead foecus oen service and suppoerting noen-coemmercial public interests. Which noen-proefit oerganizatioens include religioeus oerganizatioens, schoeoels, hoespitals, coemmunity oerganizatioens. Financial Accoeunting Standards Noe. 35 (ISAK 35) is an accoeunting standard that is impoertant foer ensuring coensistency in financial repoerting, which coensists oef several financial repoert coempoenents such as the Financial Poesitioen Repoert, Coemprehensive Repoert, Repoert oen Changes in Net Assets, Cash Floew Repoert, and Noetes toe Financial Repoerts. This research was coenducted at the Assalafiyah Oerphanage Foeundatioen with the aim oef finding oeut the foeundatioen's financial repoerts based oen ISAK 35 coencerning the presentatioen oef financial repoerts oef noen-proefit oeriented entities. This research was carried oeut using qualitative field research methoeds with data coellectioen methoeds throeugh interviews, oebservatioen and doecumentatioen. Meanwhile, the data analysis methoed is carried oeut by means oef data transcriptioen, data triangulatioen and data reductioen, and drawing coenclusioens. The results oef this research shoew that the Assalafiyah Oerphanage Foeundatioen has noet implemented ISAK 35 which shoeuld be doene by noen-proefit oeriented entities. The recoerding oef financial repoerts carried oeut by foeundatioens is still very simple, oenly repoerting cash in and cash oeut. Therefoere, improevements have been made toe the financial repoerts in accoerdance with the proevisioens oef ISAK 35 foer the foelloewing year, soe that the Financial Repoerts are easy toe understand, and toe improeve the foeundatioen's perfoermance better and in line with the oebjectives that have been set.
Analisis Implementasi Sistem Pengendalian Internal Dalam Pengelolaan APBD Kota Jambi Hanifah, Alya; Kusumastuti, Ratih
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10729

Abstract

This research is motivated by the need to understand and analyze the government's internal control system in managing Regional Budget funds (APBD) in Jambi City. The main focus of the research is to explain the implementation of the internal control system by the Jambi City Regional Financial and Asset Management Agency (BPKAD) in the context of APBD management. This research uses descriptive qualitative methods, with the primary objective of describing and describing existing phenomena. Through observation, interviews, documentation, and checking the validity of the findings, this research aims first to understand the government's internal control system applied in managing APBD funds in Jambi City. Second, this study aims to analyze the effectiveness of the internal control system implemented by BPKAD Jambi City in managing APBD funds. The results showed that BPKAD Jambi City had successfully implemented the Government's Internal Control System (SPIP) according to the Ministry of Home Affairs guidelines.
Analisis Peranan Akuntansi Dan Pelaporan Lingkungan Pada Perusahaan PT Asia Pulp & Paper (APP) Sinar Mas R.Pandin, Maria Yovita; Maharani Putri, Viviane; Daffa Setiawan, Farrel
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10732

Abstract

In the business world, environmental accounting and reporting has become a major concern. Concern about environmental issues such as climate change, natural resource conservation, and sustainability has encouraged companies and organizations around the world to consider the environmental impact of their business operations. More and more companies are adopting sustainable business practices and committing to environmental responsibility. This research aims to provide benefits to manufacturing companies such as Asia Pulp & Paper Sinar Mas regarding the important role of environmental accounting and reporting for a company. The methodused in this researc his qualitative with a descriptive approach. The data usedare secondary data. The results of this research are on Asia Pulp & Paper Sinar Mas which has implemented and presented environmental reporting.
Pengaruh Diamond Theory Terhadap Fraudulent Financial Statements Dengan Komisaris Independen Sebagai Variabel Pemoderasi Oktavianasari, Ira; Prajanto, Agung; Dapit Pamungkas, Imang; Wikan Kinasih, Hayu
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10733

Abstract

This research uses a fraud diamond model analysis which consists of four factors, namely pressure, opportunity, rationalization, and cability, aiming to test and analyze the influence of pressure, opportunity, rationalization, cability on Fraudulent Financial Statements with the Independent Commissioner as a moderating variable. The sample for this research was selected using purposive sampling, namely BUMN companies for the 2019-2022 period that met the criteria. Using a quantitative analysis approach, regression was used as an analysis method and a total of 96 samples were included in this research. Statistical data analysis to test the hypothesis was carried out with the help of WarpPLS software version 8.0. This research shows that pressure, opportunity and ability have a positive effect on Fraudulent Financial Statements, while rationalization has a negative effect on Fraudulent Financial Statements. Apart from that, the Independent Commissioner only moderates the relationship between capability and Fraudulent Financial Statements.
Dampak Dinamika Inflasi Dan Ukuran Perusahaan Terhadap Tingkat Penghindaran Pajak Pada 11 Sektor Industri Yang Listing Di Bursa Efek Indonesia (BEI) Pada Tahun (2019-2022) prisilia, shofianti; R. Pandin, Maria Yovita
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10734

Abstract

This study aims to determine the effect of inflation rate and company size on the level of tax avoidance. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling technique was purposive sampling method. Data analysis using SEM-PLS with the help of SmartPLS4 analysis tool. Based on the results of the study, it can be concluded that the inflation rate has no effect on the level of tax avoidance, company size affects the level of tax avoidance. And the inflation rate and company size have no significant effect on the level of tax avoidance.
Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan: Efek Moderasi Profitabilitas Meyliana, Santika; Machmuddah, Zaky; Utomo, St. Dwiarso
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10738

Abstract

This study aims to explore the impact of Good Corporate Governance (GCG) mechanisms involving the audit committee, independent board of commissioners, and institutional ownership on firm value proxied by PBV with profitability proxied by ROA as a moderating variable. This research focuses on property and real estate sector companies during 2020-2022 and sampling was carried out using purposive sampling method resulting in sample data of 99 entities. Data analysis uses the PLS-SEM approach with the WarpPLS 7.0 analysis tool. The final results showed the influence of the audit committee, institutional ownership, and independent board of commissioners on firm value. In addition, profitability is able to strengthen the impact of the audit committee on firm value, but profitability does not have an impact on the influence of the independent board of commissioners and institutional ownership on firm value.

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