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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 169 Documents
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KINERJA PENDAPATAN DAN BELANJA DAERAH KABUPATEN TULUNGAGUNG SEBELUM, SAAT, DAN PASCA PANDEMI COVID-19 (TAHUN 2017-2022)
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (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.v4i1.8289

Abstract

This study aims to determine the performance of the management of income, expenditure, and financing of the district. Tulungagung 2017-2022. This study uses the analysis variables of the degree of decentralization, the ratio of financial independence, the ratio of expenditure growth, operational expenditure, capital expenditure, and the ratio of direct and indirect expenditure. The results of this study indicate that the analysis of the decentralization of Kab. Tulungagung 2017-2022 is sufficient, the average financial independence ratio is low with a consultative relationship pattern, the average operational expenditure and capital expenditure are good because operational expenditure is less than 90% and capital expenditure is more than 5%, the ratio of direc spending.
PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM PENCATATAN AKUNTANSI TERHADAP IMPLEMENTASI SAK EMKM PADA UMKM PERAK (SURVEY DESA TANJUNG BATU TIMUR KECAMATAN TANJUNG BATU) Putri Ayu Lestari; Leriza Desitama Alnggraini; Reny Aziatul Pebriani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (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.v4i1.8257

Abstract

This study alims to alnallyze the effect of understalnding alccounting alnd alpplying the alccounting record system to the implementaltion of SAlK EMKM in Talnjung Baltu Timur Villalge, Talnjung Baltu District. The design of this study is al qualntitaltive resealrch conducted in collecting daltal obtalined in distributing questionnalires. The populaltion in this study were silver MSME alctors localted in the Talnjung Baltu sub-district of resealrch, which recorded al totall of 283 silver MSME alctors. The salmple used in the study wals 166 silver MSME alctors using the slovin formulal. The daltal alnallysis technique consisted of quallity test daltal, clalssicall alssumption test, multiple linealr regression alnallysis, f test, t test, correlaltion coefficient alnd determinaltion (R2) with the help of SPSS Version 26. The resealrch method used wals multiple linealr regression alnallysis. The results of the study prove thalt Understalnding of Alccounting (X1) hals al positive effect on the implementaltion of SAlK EMKM (Y). While the Alpplicaltion of the Alccounting Recording System (X2) hals al positive effect on the implementaltion of SAlK EMKM (Y). This resealrch is expected to help MSMEs in keeping finalnciall records alnd prepalring finalnciall reports.
PENGARUH GREEN PRODUCT, GREEN PRICE, GREEN PLACE, GREEN PROMOTION TERHADAP KEPUTUSAN PEMBELIAN TUMBLER STARBUCKS TANGERANG Ayu Dwi Lestari; Edy Nursanta; Widiyarsih Widiyarsih; Siti Masitoh
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (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.v4i1.8365

Abstract

In the current era of globalization brings various changes that have an impact on aspects, especially on the environment. characterized by the occurrence of damage such as global warming (global warming) this is triggered by waste that is difficult to decompose such as plastic waste. So the Starbucks company is involved in implementing green marketing by producing Starbucks tumbler products to reduce plastic packaging. The purpose of this study was to analyze the effect of Green Product, Green Price, Green Place, Green Promotion on the Purchase Decision of Starbucks tumbler users.The analysis method in this study uses quantitative primary data, the test stages carried out are: validity, reliability, normality, heteroscedasticity, multicollinearity, multiple linear regression, F test, t test and coefficient of determination. The data used in this study used a questionnaire instrument, and the valid data collected were 100 respondents. The sampling method in this research is purposive sampling. The testing tool used is SPSS. The results of this study indicate that the variables Green Product, Green Price, Green Place, Green Promotion partially have a positive effect on purchasing decisions. While simultaneously the variables Green Product, Green Price, Green Place, Green Promotion have a positive and significant effect on the purchasing decisions of Starbucks tumbler users.
PENERAPAN SISTEM SINGLE IDENTITY NUMBER SETELAH PEMBERLAKUAN PERATURAN NIK MENJADI NPWP Citra Alfa Esi Pabeta; Omega Avriella; Cindi Septiani; Sherlina Mike; Carolus Askikarno Palalangan
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (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.v4i1.8295

Abstract

The implementation of the Single Identity Number System after the implementation of the new regulation on changing NIK to NPWP in Indonesia will enter a period of a new administrative system which is made easier through a system of using only one identity card that can be used for administrative needs. The Single Identity Number is a system for identifying a person using a NPWP from those who originally used a NIK. The advantage of implementing a Single Identity Number is that it can simplify the administration system in the field of taxation and strengthen it. Source database for government. The purpose of this research is to analyze the estimation of the fulfillment of the Simplified Single Identity Number concept. This is in accordance with the applicable law, namely Law no. 7 of 2021 article 2 paragraph 10 which states the Harmony of the Tax System in Indonesia. A qualitative approach is used as a research method with interview techniques to collect data. The research subjects were people who were randomly selected. The conclusion of this study is a Single Identity Number can meet customer needs and simplify the tax administration system in Indonesia.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (SURVEY PT. SRIWIJAYA CONTAINER) Dela Rizky Amalia; Harsi Romli; Mutiara Kemala Ratu
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (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.v4i1.8284

Abstract

This thesis aims to determine the Effect of Accounting Information Systems and Human Resources on the Quality of Financial Reports at PT. Sriwijaya Container. The problem that occurs is that the educational background of employees is still not in accordance with the task section and the accounting information system used cannot be accessed by the general public. In this study, the research method used was a quantitative method, namely the method of collecting data in the form of numbers and the analysis used was multiple regression using SPSS 26. Based on the results of this study indicate that simultaneously (Test F) accounting information system variables and the quality of human resources affect the quality of financial reports. Partially (T test) the accounting information system variable has no effect on the quality of financial reports, while the human resources variable has an effect on the quality of financial reports.
IMPLEMENTASI AKUNTANSI PADA SISTEM PENGGAJIAN DAN BONUS KARYAWAN PT MONDELEZ INTERNATIONAL Novita Setianti; Riana Safitri; Lucky Giovanni; Susi Apriana
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (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.v4i1.8307

Abstract

The payroll process at Mondelez International Incorporated Company is currently using Microsoft Excel. Employee attendance data is obtained from https://front-mdlz.com/. The treatment process is error-prone, so time is wasted to revise again when an error occurs. In addition, payroll data for each period is also not centered in the database because the excel file used only stores payroll data per period. In this study an application was made that can easily calculate the salary and bonus of PT Mondelez International employees.The research uses prototyping method as a system development method. this application has been tested for the performance based on the Dimension Quality for Goods and can facilitate the payroll and employee bonuses. This results of product testing were carried out by 10 people. From the 2 tests, the highest product test value was 90,4. With a limit on the value of the product ?75, the product is declared successful. The results of testing the benefits carried out by 10 respondents and obtained an average value of ULEA is 95% where usability aspects 93%, learnability 97%, efficiency 97% and acceptability 80%. With a product success value limit of product 75%, the product is declared beneficial.
PERAN MODERASI UKURAN PERUSAHAAN PADA HUBUNGAN PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN PENGUNGKAPAN CSR Anindyafebi Tanara; Zaky Machmuddah; St. Dwiarso Utomo
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (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.v4i1.8290

Abstract

This research was conducted at the intention of observing and measuring the result of profitability, liquidity and leverage on CSR and company size as a moderating variable. The population taken was 29 manufacturing corporation in the food and beverage area recorded on the IDX in 2018-2021. The sample selection category applied purposive sampling, with a total of 116 samples tested using WarpPLS 7.0 as a research tool. Independent variables include profitability, liquidity, and leverage whereas the dependent variable include CSR and company size as moderating variables. The research results show that ROA and DER have a notable impact on the corporate social explanations. Meanwhile, CR has no impact on the explanation of CSR. Company size could strengthen ROA, CR, and DER in CSR disclosure. 
PERTUMBUHAN EKONOMI MEMODERASI HUBUNGAN PENDAPATAN DAERAH DAN DANA ALOKASI TERHADAP BELANJA MODAL Lilis Setyowati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (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.v4i1.8259

Abstract

This study aims to determine the effect of regional original income, general allocation funds, and special allocation funds on capital expenditures with economic growth as a moderating variable in Central Java Province for the 2019 - 2021 period. Capital expenditure is a regional budget expenditure used to purchase assets or develop assets. whose useful life is more than one accounting period. The analytical method in this study is Moderated Regression Analysis (MRA) using data from 2019 - 2021. The analytical techniques used are statistical tests, classical assumption tests, coefficients of determination, and moderate regression analysis. The results of the study show that local revenue and general allocation funds have an effect on capital expenditures, while special allocation funds have no effect on capital expenditures. Economic growth can moderate the effect of general allocation funds and special allocation funds on capital expenditures, while economic growth cannot moderate the effect of local revenue on capital expenditures.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2021 Nur Azizah Basmar; Jannati Tangngisalu; Bustam Bustam; Sri Wahyuningsih
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (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.v4i1.8296

Abstract

This study examines the impact of Return on Assets, Return on Equity, Debt to Equity Ratio, and Current Ratio on stock prices in the consumer goods industry sector on the Indonesia Stock Exchange. 53 companies are used as population. The sample adopted the purposive sampling method. With 35 companies as the sample that have met the sample criteria. The analysis used is multiple linear regression with the help of SPSS v.26 which is a research tool, the results of which show that Return On Assets and Return On Equity contribute positively and significantly to stock prices, while the Debt to Equity Ratio and Current Ratio contribute negatively and significantly to stock prices.
PENGARUH E-COMMERCE, LAMA USAHA DAN MODAL TERHADAP PENINGKATAN PENDAPATAN PADA USAHA MIKRO, KECIL DAN MENENGAH PEMPEK 26 ILIR PALEMBAlNG salsabilah pratami; Lili Syafitri; Mutiara Kemala
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (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.v4i1.8286

Abstract

This study alims to determine the effect of using e-commerce, length of business alnd calpitall on increalsing income alt UMKM Pempek 26 Ilir Pallembalng. The design of this study used qualntitaltive resealrch in which daltal wals collected by distributing questionnalires. The populaltion alnd salmple in this study were 50 Pempek MSME alctors localted alround Palsalr 26 Ilir Pallembalng. Daltal alnallysis techniques consisted of daltal quallity tests, balsic alssumption tests, simple linealr regression alnallysis, t tests, alnd coefficient of determinaltion tests (R2) with the help of SPSS Version 26. The resealrch method used wals simple linealr regression alnallysis. The results of the study prove thalt the use of e-commerce (X1) hals al positive effect on increalsing income (Y). Length of Business (X2) hals al positive effect on Increalsing Income (Y). Alnd calpitall (X3) hals al positive effect on increalsing income (Y). 

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