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Imang Dapit
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lpkdgeneration2022@gmail.com
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jaka@feb.dinus.ac.id
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Jl. Nakula I no. 5-11, Semarang Tengah, Semarang, Jawa Tengah, Kode Pos 50131
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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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Faktor-Faktor Penentu Kebijakan Dividen dengan Intervening Profitabilitas Nurani Puspa Ningrum; Heni Risnawati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (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.v5i2.11692

Abstract

The dividend payout ratio is the ratio of the total dividends paid to shareholders to the company's net profit. This study aims to test and analyze the relationship of liquidity, debt to total assets (DAR), company size, company growth, and managerial ownership of dividend policy which is calculated using the dividend payout ratio, with the addition of the intervening variable profitability. The sample in this study was taken using a purposive sampling technique from 2018-2022 with a total sample of 120. Sobel analysis was used to analyze the data and the regression used multiple linear regression. The results of this study explain the variables that influence the dividend payout ratio, namely liquidity, company growth, company size, and managerial ownership, while the variables that do not have an effect on dividends are leverage and managerial ownership. The intervening profit variable is known to only be able to intervene in the relationship between liquidity, company growth, and company size to the DPR.
Pengaruh Sistem Pengendalian Intern Berdasarkan Coso Framework Terhadap Persediaan Bahan Baku Herni Syahara; Muhamad Nur Afif; Saeful Anwar
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (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.v5i2.11694

Abstract

The objectives to be obtained in this research are to find out the following things: The control environment partially affects the internal control of raw material inventory, Risk assessment partially affects the internal control of raw material inventory, Control activities partially affects the internal control of raw material inventory, Information communication partially affects the internal control of raw material inventory, Monitoring partially affects the internal control of raw material inventory. Control environment, risk assessment, control activities, information communication and monitoring simultaneously influences internal control of inventory raw materials. The samples in this research were 86 people who were all employees of the warehouse department related to the internal control system for inventory at PT. Yongjin Javasuka Garment Sukabumi. The analytical method used is multiple regression analysis. The results show that the control environment, risk assessment, control activities, information communication and monitoring partially or simultaneously affect the internal control of raw material inventory at PT. Yongjin Javasuka Garment Sukabumi.
Analisis Kondisi Keuangan Pemerintah Daerah Berdasarkan Peraturan Menteri dalam Negeri (Permendagri) Nomor 19 Tahun 2020 Siti Anggraeni; Andy Lasmana; Saepul Anwar
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (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.v5i2.11696

Abstract

This study aims to identify the differences in regional financial conditions over the period of 2020-2022 in provinces with special autonomy, representing each cluster in the IPKD for the fiscal year 2022. The author evaluates financial condition indicators based on the Regulation of the Minister of Home Affairs Number 19 of 2020 in regions classified as high, medium, and low clusters, represented by Jakarta, Aceh, and Yogyakarta respectively. The results of the study conclude that Jakarta demonstrates strong and stable financial performance in almost all indicators. As a region in the high cluster and the capital city, Jakarta's good financial condition should serve as a reflection and example for other regions in managing regional finances. Aceh faces significant challenges in its financial management. Despite improvements in financial independence and flexibility, operational and short-term solvency show significant fluctuations. Meanwhile, Yogyakarta shows improvements in financial independence and flexibility, although it still faces challenges in operational solvency.
Dampak Pembiayaan Murabahah, Mudharabah, dan Musyarakah pada Profitabilitas Bank Umum Syariah Anggita Dyah Primasari; Zaky Machmuddah; Dwiarso Utomo
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (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.v5i2.11700

Abstract

The purpose of this study is to examine the effect of financing for Islamic Commercial Banks (BUS) on profitability. The financing includes murabahah, mudharabah, and musyarakah financing. BUS is used as the research population, for the sample is selected according to the established criteria. SPSS version 20 is used as a data processing tool. The findings of the study indicate that only mudharabah financing affects profitability. While murabahah financing and musyarakah financing do not affect profitability. The implication of this study is the importance of BUS to pay attention to the type of financing carried out because it will affect profitability, considering that the Islamic banking business in Indonesia has grown quite rapidly and is competitive.
Pengaruh Tingkat Pemahaman Akuntansi, Kualitas Sumber Daya Manusia, Ukuran Usaha, Pemberian Informasi dan Sosialisasi Terhadap Pemahaman UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK EMKM : Studi Kasus Pada UMKM Di Kota Bogor Karina Aurelya; Andy Lasmana; Universitas Djuanda
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (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.v5i2.11728

Abstract

Basically, UMKM indirectly plays a role in the absorption of a fairly high labor force, but this UMKM sat is faced with constraints regarding the limited production of appropriate reports. UMKM has yet to understand how to manage finances and the importance of presenting financial statements. EMKM SAK can be used as a guideline in presenting financial reports that have benefits to facilitate UMKM perpetrators in obtaining financing from banks and is useful as an evaluation of business performance. There are several items that affect level understanding of UMKM in compiling financial reports including accounting understanding level, quality of human resources, size of enterprise, information provision and socialization. This study looks at how level of comprehension of accounting, human resources quality, measurement of enterprises and informational notifications to SMEs in compilation of financial reports based on 100 UMKM EMKM in Bogor City. The findings indicate that the level of accounting comprehension and quality of natural resources influence on understanding UMKM to compile financial report based on EMKM SAK. Whereas the size of business and the dissemination of knowledge and socialization have no impact on understanding of the UMKM into compiling Financial Report.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS & PROFITABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI Shildan, Difa Maris; Widyastuti, Indria
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 1 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i1.11561

Abstract

Kinerja keuangan adalah sebuah gambaran perusahaan tersebut pada periode waktu tertentu, perusahaan retail adalah perusahaan yang melibatkan penjualan barang atau jasa kepada konsumen dalam jumlah satuan atau eceran. Penelitian ini dilakukan untuk mengetahui seberapa pengaruh antara current ratio, Debt To Asset Ratio dan Gross Profit Margin terhadap kinerja keuangan pada perusahaan retail yang terdaftar di bursa efek indonesia (BEI). Sampel penelitian berjumlah 14 perusahaan retail pada tahun 2019 – 2022. Jenis penelitian ini adalah penelitian kuantitatif dengan teknik sampel yang dipilih adalah purposive sampling dan data penelitian ini menggunakan data sekunder. Hasil analisis penelitian ini menunjukkan current ratio dan debt to asset ratio tidak berpengaruh terhadap kinerja keuangan, sedangkan gross profit margin berpengaruh terhadap kinerja keuangan pada perusahaan retail yang terdaftar di BEI periode 2019 – 2022. Secara simultan current ratio, debt to asset ratio dan gross profit margin berpengaruh terhadap kinerja keuangan pada perusahaan retail yang terdaftar di BEI periode 2019 – 2022.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN INFRASTRUKTUR Abiyyatha, Muhammad Kafa; Machmuddah, Zaky; Ali, Shujahat
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 1 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i1.12019

Abstract

The aim of this study was to investigate the elements influencing firm values empirically. Infrastructure companies with listings on the IDX constitute the population. The sample used in this research includes companies listed on the Indonesian Stock Exchange. 166 observation data points were gathered over a four-year period, or the 2020–2023 timeframe. The SPSS version 26 software program is the use of multiple linear regression in an analytical process. The outcomes of the analysis of the study show that return on equity (ROE) or total asset turnover (TATO) has an impact on a company's worth. In the meanwhile, the value of the business is unaffected by the current ratio (CR) and debt-to-equity ratio (DER). When making investment selections, investors should consider DER, CR, ROE, and TATO, according to the research's implications.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Nadaredo, Salsa Haliza; Kinasih, Hayu Wikan; Pratiwi, Ririh Dian; Prajanto, Agung; Fuad, Khoirul
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 1 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i1.12619

Abstract

This study aims to determine how profitability, liquidity, capital structure, dividend policy, and company size affect company value as determined by the price-to-book value (PBV) ratio. Sampling with purposive sampling technique is used together with quantitative methods to collect data. By using 58 company data in the energy industry listed between 2021 and 2023 on the Indonesia Stock Exchange. The analysis tool used is multiple linear regression through the SPSS program. The findings in this study reveal that the variables profitability, dividend policy, capital structure, and company size affect company value. In addition, this study produces a liquidity variable that does not affect company value. The implication of this study is the importance of companies paying attention to financial performance and company policies to increase company value.
BEYOND PROFIT : MEMBANGUN KEUNGGULAN KOMPETITIF BERKELANJUTAN MELALUI GIC DAN CSR PADA INDUSTRI ENERGI INDONESIA Zulaikah, jamilatulrohmah; Budi Astuti, Ernawati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.13865

Abstract

Penelitian ini bertujuan untuk menyelidiki bagaimana tanggung jawab sosial perusahaan (CSR) dan modal intelektual hijau (GIC) mempengaruhi keunggulan kompetitif yang berkelanjutan pada bisnis sektor energi di Indonesia. Perusahaan-perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2024 menjadi fokus penelitian ini. Dengan menggunakan data sekunder yang dikumpulkan dari laporan keberlanjutan dan laporan tahunan, pendekatan kuantitatif dengan analisis regresi linier berganda adalah metodologi penelitian yang digunakan. Berdasarkan hasil temuan, keunggulan kompetitif yang berkelanjutan tidak secara signifikan dipengaruhi oleh modal intelektual hijau (GIC). Menurut penelitian ini, investasi dalam GIC membutuhkan waktu untuk menunjukkan hasil, tetapi jika CSR dilaksanakan di luar strategi utama perusahaan, maka akan menjadi mahal dan, dalam jangka pendek, akan merusak kemampuan perusahaan untuk bersaing. Menurut penelitian ini, bisnis energi dapat mengembangkan keunggulan kompetitif yang tahan lama dengan mengintegrasikan metode intuitif secara penuh.
Psychological and Cultural Factors: Does an Accounting Study Program Matter? Amanda, Frista Fio; Machmuddah, Zaky
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15316

Abstract

ABSTRACT The phenomenon of declining interest in accounting study programs has become a significant issue in Indonesian higher education. This study aims to analyze the influence of psychological, social, and cultural factors on students decisions to major in accounting at university "Y." The study sample consisted of 113 new students from the class of 2025 selected through accidental sampling. Data analysis used multiple linear regression with IBM SPSS 25. The study results indicate that psychological and cultural factors significantly influence students decisions, while social factors have no significant influence. These findings indicate that personality, interests, and cultural values ​​are key considerations in choosing an accounting study program. The practical implications of this study are highly beneficial for accounting study program managers in designing more effective promotion and admission strategies in the digital era and serve as a reference for further research.

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