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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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IMPLIKASI TERHADAP OPINI AUDIT GOING CONCERN: FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA EMITEN MANUFAKTUR DI INDONESIA Saifudin Saifudin; Aprih Santoso; Ardiani Ika Sulistyawati; Rahmanda Hasna Putri
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.v4i1.8308

Abstract

This study aims to test and prove the effect of Audit Quality, Debt Ratio, Company Size, Audit Lag on Going Concern Audit Opinion in manufacturing companies that have been listed on the Indonesia Stock Exchange from 2017 to 2021. The financial statements tested are financial statements that have been through the auditing process by the Public Accounting Firm and the financial statements ending on 31 December. The research data was collected using the purposive sampling method by downloading data through the official IDX website. This study uses logistic regression analysis techniques. The results showed that the independent variables Debt Ratio and Audit Lag had a positive effect on Going Concern Audit Opinion. while the independent variables Audit Quality and Company Size do not have a positive effect on Going Concern Audit Opinion.
KOMPETENSI SUMBER DAYA MANUSIA DAN PERAN AUDIT INTERNAL SEBAGAI FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WONOSOBO Rayi Hidayati; Hayu Wikan Kinasih
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.v4i1.8291

Abstract

This study was conducted to analyze the Competence of Human Resources and the Role of Internal Audit in relation to the determination of the Quality of Financial Statements of the Regional Government of Wonosobo District. The object of this research is the financial management section of the OPD of Wonosobo District. The number of respondents in this study were obtained 51 respondents from 43 Regional Apparatus Organizations (OPD) in Wonosobo Regency. The analysis technique used to analyze the relationship between variables in this study is multiple linear regression analysis. The results of the research showed that Human Resources Competencies and The Role of Internal Audit are able to explain the variable of the quality of Local Government Financial Statements of Wonosobo District as much as 58.1%, with the result that the two independent variables are positively and significantly effect on the quality of Local Government Financial Statements of Wonosobo District
PENGARUH LUAS LAHAN, BIAYA PRODUKSI, DAN HARGA PASAR TERHADAP PENDAPATAN PETANI BAWANG MERAH DI JAWA TENGAH Amrina Rosada Hardyaningtyas; Retno Indah Hernawati
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.v4i1.8260

Abstract

This study aims to determine the effect of land area, production costs, and market prices on the income of red onion farmers in Central Java. This type of research is quantitative research. The data source used is primary data obtained by distributing questionnaires to farmers and secondary data from the website of the Ministry of Trade of the Republic of Indonesia, Central Java. The population in this study were red onion farmers spread across 7 regencies in Central Java with the largest harvest area including Brebes, Demak, Pati, Kendal, Temanggung, Boyolali, and Tegal Regencies. Based on the stratified random sampling and convenience sampling method, the number of respondents used was 216 shallot farmers. The data analysis technique used in this study is the multiple linear regression analysis methods with the SPSS 25 data analysis tool. The results of this study indicate that production costs and market prices affect the income of shallot farmers in Central Java while the land area does not affect the income of shallot farmers. red in Central Java.
PENGARUH PEMAHAMAN RED FLAG TERHADAP DETEKSI KECURANGAN DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERASI Fakhmi Zakaria; Linda Ayu Oktoriza; Suhita Whini Setyahuni; Rissa Anandita
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.v4i1.8304

Abstract

The purpose of this research is to investigate the impact of red flags on fraud detection, the impact of auditor experience on fraud detection, and the capacity of auditor experience to mitigate the impact of red flags on fraud detection. This study's sample included 57 auditors from the Central Java Provincial Regional Inspectorate. This is quantitative research. Partial Least Squares (PLS) analysis is utilized for data analysis, and SmartPLS software is employed. According to the study's findings, red flags have a strong positive influence on fraud detection, auditor experience has a significant effect on fraud detection, and auditor experience cannot attenuate the effect of comprehending red flags on fraud detection.
ANALISIS KEBIJAKAN DIVIDEN SERTA KINERJA KEUANGAN YANG BERDAMPAK PADA NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wachidatul Hasanah; Dian Anita Sari
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.v4i1.8287

Abstract

The purpose of this research is to prove the impact of dividend policy and financial performance on the value of food and beverage companies listed on the IDX. The operational variable definition in this study uses the dependent variable firm value, while the independent variables are dividend policy and financial performance. The research population is a food and beverage company listed on the IDX. Data collection technique using purposive sampling. The number of research samples is 10 companies with a total of 50 observations. Data analysis techniques with descriptive statistical analysis, classical assumption tests (multicollinearity, autocorrelation, heteroscedasticity, and normality), hypothesis testing and multiple linear regression analysis. The results of the analysis show that dividend policy (DPR) partially has a significant positive impact on firm value and financial performance (ROA) has an insignificant positive impact on firm value. The determination test shows an adjusted R2 value of 0.356, which means that the variable firm value can be explained by the two independent variables of dividend policy and financial performance of 35.6%, while the remaining 64.4% is explained by other factors outside this study.
PENGARUH CADANGAN KERUGIAN PENURUNAN NILAI (CKPN), JUMLAH KREDIT YANG DIBERIKAN, DAN KONDISI PERMODALAN TERHADAP PROFITABILITAS Rada Eramina; Ni Ketut Muliasari
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.v4i1.8354

Abstract

This research aims it know allowance for impairment losses as measured by loan loss provisioning, credit which given as measured by credit propotion, condition of capital as measured by the capital adequacy ratio, eficiency aperational as measured by operating Expenses to Operating Revenue and Liquidity as measured by loan to deposit ratio to profibility as measured by return on assets incompanies banking listed on OJK the for years 2018-2022. The sampling technique used in this research in purposive sampling method and obtain 28 banks. Types of data used was secondary data obtained from www.ojk.go.id  analyzing data used a statistical data processing sofware EVIEWS 12.00 for windows.                 Based on the result of mutiple regression analyzing with a aignifiance level of 5%, the result of the study conclude: (1). Allowance for impairment losses has no effect on profitability on companies of banking listed on OJK with the ? coefficient is negative amounted to -0.033 and significant value 0.127 > 0.05, (2). Credit which given has a significant on profitability on companies of banking listed on OJK  with the ? coefficient positive is -0.113 and significance value 0.127 < 0.05. (3). Condition of capital has on effect on profitability on companies of banking listed on OJK with the ? coefficient -0.113 and significance value 0.033 > 0.05.
ANALISIS SISTEM PENGENDALIAN INTERNAL SIKLUS PENJUALAN DAN PIUTANG USAHA (STUDI KASUS PT. RASA PRIMA SELARAS) Lidiya Paramita; Leriza Desitama Anggraini; Rafika Sari
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.v4i1.8292

Abstract

This study aims to determine whether the Standard Operating Procedure (SOP) on the sales cycle and accounts receivable has been implemented by PT. Rasa Prima Selaras and know how to implement the internal control system in the sales cycle and accounts receivable of PT. Rasa Prima Selaras and know the level of effectiveness and efficiency of the internal control system sales cycle and accounts receivable at PT. Rasa Prima Selaras on the cycle of sales and accounts receivable of PT. Prima Taste Harmonizes. So that it can indicate and provide recommendations on the weaknesses contained in the sales cycle and accounts receivable. The object of this research is all parts related to the function cycle of sales and receivables at PT. Rasa Prima Selaras which is engaged in the cimory distributor business. This study uses a descriptive method and the data used are primary data and secondary data. Data collection techniques used include: literature study, observation, interviews, questionnaire checklists, and documentation. The results of this study concluded that the cycle of sales and accounts receivable at PT. Rasa Prima Selaras has been implemented quite in accordance with the applicable Standard Operating Procedure (SOP), but there are still many things that have not been implemented in accordance with the applicable SOP. And also the internal control system for the sales cycle and accounts receivable at the company is considered quite effective and efficient, but there are still some weaknesses in the control that the company can still evaluate.
ANALISA NPL BANK UMUM KONVENSIONAL DILIHAT DARI CAR, LDR, ROA, DAN BOPO TERDAFTAR DI BEI Wikan Isthika; Nita Sovia
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.v4i1.8262

Abstract

This research aims to analyse the impact of CAR, LDR, ROA and BOPO on NPL. The research object is Indonesian conventional banking listed on Indonesia Stock Exchange over the period 2019 to 2021. The total samples obtained 43 companies, and the data are financial reports and annual reports of Indonesian conventional banks. Analyse data is using descriptive test, classical assumption test, and multiple linear regression test. The results show that return on asset have significant impact on non-performing loans on Indonesian conventional banks, while capital adequacy ratio, loan to deposit ratio and operating expenses dividing by operating income have no significant impact on Indonesian conventional banks listed on Indonesia Stock Exchange.
KINERJA PENDAPATAN DAN BELANJA DAERAH KABUPATEN TULUNGAGUNG SEBELUM, SAAT, DAN PASCA PANDEMI COVID-19 (TAHUN 2017-2022) Natalia Mega Selvi; Mega Tunjung Hapsari
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.v4i1.8305

Abstract

The purpose of this study was to determine the performance of regional income and expenditure in Kab. Tulungagung before, during and after the Covid-19 pandemic in 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 direct indirect expenditure not good because the biggest contribution is in direct spending.
PERAN GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2019 Ichmahtul Hidayah; Melati Oktafiyani
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.v4i1.8288

Abstract

Financial performance is often associated with the level of achievement of company profits. Profit is used as a measure of the extent to which a company can implement the company's strategy which is used as a basis for analysis by investors in making decisions. The existence of a performance appraisal assists companies in developing corporate strategies to maximize performance and achieve company targets in increasing returns for shareholders. Therefore, this study aims to empirically examine the determinants of financial performance in terms of good corporate governance through managerial ownership, institutional ownership, independent commissioners and audit committees. Based on the purposive sampling method, this research has 17 mining companies listed on the IDX in 2017-2019. SPSS version 20 is a tool used for data processing to then be analyzed using multiple linear regression analysis. The findings of this study indicate that managerial ownership variables affect financial performance, while institutional ownership, independent board of commissioners and audit committee variables do not affect financial performance.

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