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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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Analisis Penerapan Perencanaan Pajak Final (Final Tax Planning) Melalui Revaluasi Aktiva Tetap Pada PT Astra Internasional Tbk Erny Pratiwi; Ashar Basyir
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.v4i1.8436

Abstract

Fixed asset revaluation is a revaluation of the company's fixed assets resulting from an increase in the value of these fixed assets on the market or due to a low value of fixed assets in the company's financial statements due to devaluation or other reasons, so that the value of fixed assets in the financial statements does not reflect the actual value. reasonable. The purpose of this study is to find out and analyze the application of fixed asset revaluation and planning for tax implementation through fixed asset revaluation of financial reports at PT Astra International Tbk for the 2019-2021 period.In this study, the objects taken were companies engaged in the automotive, financial services, heavy equipment, mining, construction and energy, agribusiness, infrastructure and logistics, information technology, and property sectors, namely PT Astra International Tbk. The type of data used in this study is quantitative data and the source of data obtained is secondary data with data collection techniques using literature and documentation. Then it is processed using descriptive analysis techniques and quantitative analysis by describing the reality that exists at PT Astra International Tbk and comparing it with standard theory so that a conclusion is obtained.Based on the research results, the company has implemented a fixed asset revaluation of its financial statements using the partial revaluation method. Planning for tax implementation through revaluation of fixed assets at PT Astra International Tbk provides changes to the company's income statement, namely savings on the final tax burden. The fixed asset revaluation policy implemented by PT Astra International Tbk has an impact on increasing the book value of fixed assets.
IMPLEMENTASI SISTEM KEUANGAN DESA DALAM PENGELOLAAN ALOKASI DANA DESA DI DESA SUKADIRI KECAMATAN SUKADIRI KABUPATEN TANGERANG Windy Annisa; Yulia Eka Wulandari; Gun Gun Gumilar; Indra Aditya
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.v4i1.8447

Abstract

Sistem Keuangan Desa (Siskeudes) is an application that aims to make village financial management transparent and accountable. This application was created with the aim of facilitating the process of checking village financial management, one of which is supervision regarding the use of Village Fund Allocation (ADD). This study intends to further identify the implementation of the Village Financial System on the management of Village Fund Allocation in Sukadiri Village, Sukadiri District, Tangerang Regency using the policy implementation theory proposed by George Edward III (1980) consisting of 4 (four) indicators, namely communication, resources, disposition, and bureaucratic structure. The research method used is descriptive qualitative with data collection techniques, namely observation, interviews and documentation. The subjects in this study include the Village Head and Village Secretary. The results showed that the implementation of Siskeudes carried out by the Government of Sukadiri Village, Sukadiri District, Tangerang Regency was quite optimal. However, when viewed based on indicators of resources and bureaucratic structure, there are still several problems due to the lack of ability of village apparatus to operate the Siskeudes application so that it requires assistance from Siskeudes Operators who are non-structural personnel and the absence of SOPs for the implementation of Siskeudes owned by the Sukadiri Village Government, causing village financial reporting into Siskeudes to often experience delays.
ANALISIS DAMPAK SOSIAL DAN EKONOMI PADA PROGRAM PEMBERDAYAAN MASYARAKAT BERBASIS SUMBER DAYA Reiki Nauli Harahap
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.v4i1.8374

Abstract

This study aims to analyze the social and economic impact of resource-based community empowerment programs. The program, which was initiated by a company in Kalimantan, utilizes and develops the potential of weaving as local wisdom through corporate social responsibility activities. The social and economic impact is manifested in the form of community satisfaction as beneficiaries of the program. Community satisfaction is assumed to be the success of the program and providing social and economic impact to the beneficiaries. This research uses quantitative methods. Data was collected by interviewing the overall beneficiaries of the program, a total of 23 people. Data collection using purposive sampling techniques. The data analysis technique uses a simple average value by comparing the weighted value and the weighted value so that a percentage of the satisfaction value is obtained. The next analysis technique is servqual analysis, which is to compare the value of expectations and the value of reality of criteria. The results showed that beneficiaries felt the social and economic impact of the resource-based community empowerment program with a value of 4.90 or 97.95%. This research is only able to analyze simple social and economic impacts, it is necessary to measure the impact with other methods as a comparison, namely by using social return on investment (SROI).
Analisis Pengaruh Sales Growth Dan Firm Size Terhadap Nilai Perusahaan Pada PT.Primarindo Asia Infrastruktur Tbk Elfan Muhamad Alfarizi; Aris Munandar; Aliah Pratiwi
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.v4i1.8387

Abstract

This study aims to examine the effect of sales growth and firm size on firm value. This type of research includes quantitative research using secondary data obtained from the analysis of financial statements on the website www.idx.co.id. The population in this research is the financial statements of PT. Primarindo Asia Infrastructure Tbk for 12 years (2013-2023). The method used in selecting the sample was purposive sampling and determining the sample based on the criteria set by the researcher with a 10-year sample. Based on secondary results of data processing using multiple linear regression analysis, F test, t test, it is known that sales growth and firm size simultaneously have a significant effect on firm value. Partially, the results of this study indicate that the sales growth variable has no positive and significant effect on firm value. Meanwhile, firm size has a negative and significant effect on firm value. Sales growth and company size have a positive and significant effect on firm value.
PENGARUH STRUKTUR ASET DAN LIKUIDITAS TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di BEI Periode 2019-2021) Dina Anggun Cahyadewi; Agung Prajanto
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.v4i1.8378

Abstract

This study aims to obtain empirical evidence regarding the effect of asset structure and liquidity on capital structure mediated by profitability. This study has a population of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Purposive sampling is used to determine the sample and 118 samples were obtained. The data source used is secondary data, and the data obtained is then processed using the SPSS (Statistical Product and Service Solution) application tool. This analysis includes path analysis using Sobel tests. The research results stated that asset structure affects profitability. Asset structure, liquidity and profitability affect the capital structure. Profitability mediates the effect of asset structure on capital structure. While Liquidity does not affect profitability. Profitability does not mediate the effect of liquidity on capital structure.
ANALISIS PERBANDINGAN ABNORMAL RETURN SAHAM SEBELUM DAN SESUDAH STOCK SPLIT Alvina Damayanti; Rosida Dwi Ayuningtyas; Sri Retnoningsih
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.v4i1.8379

Abstract

Thisstudy aims to analyze whether there is a significant abnormal return before and after the stock split and the difference in abnormal returns before and after the stock split. The analysis method used in this study is the Wilcoxon Signed Ranked Test test method. The population in this study is all companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The samples used in this study were 17 companies. The Wilcoxon Signed Ranked Test on the significance of abnormal returns found that there was no abnormal significance of returns before and after stock split with significance > 0.05. The results of the Wilcoxon Signed Ranked Test on the difference in abnormal returns before and after the stock split found that there was nodifference in abnormal returns before and after the stock split with a significance result of 0.16 > 0.05.
ANALISIS HUBUNGAN DAN PENGARUH DAN PENGARUH LINGKUNGA KERJA DAN DISIPLIN KERJA TERHADAP KINER-JA KARYAWAN PADA PT. JAYA BERSAMA SAPUTRA PERKASA ATAU FORTRESS Yortan Kusa; Anthon P.W. Nomleni
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8652

Abstract

This study aims to determine the relationship and influence of the work environment and work discipline on the performance of employees of PT. Jaya with Saputra Mighty. This study used a quantitative descriptive method with a sample of 113 people who were all employees of PT. Jaya with the mighty Saputra. Data col-lection uses a questionnaire that has been tested for validity and reliability. Data analysis techniques were performed using non-parametric statistics, data processing using SPSS (statistical product and service solu-tion) IMB version 26. The results of the research based on the t test on the work environment and work disci-pline show that: 1) the work environment relationship has a positive and significant effect on employee per-formance at PT. Jaya Bersama Saputra Perkasa. 2) the relationship of work discipline has a positive and significant effect on employee performance at PT. Jaya Bersama Saputra Perkasa. 3) the relationship be-tween work environment and work discipline has a positive and significant influence simultaneously on the performance of employees at PT. Jaya Bersama Saputra Perkasa.
Memahami Komunikasi Bisnis : Strategi Dan Pengelolaannya Lisa Ramahdani; Halimah Helmi; Khairunnisak Nasution; Mustafaruddin Mustafaruddin; Suhairi Suhairi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8659

Abstract

The communication strategy is an important thing in the communication process, where the communication strategy is carried out to make a communication successful so that the message or information can be conveyed according to its purpose. This study aims to analyze communication strategies in the business world. Using a normative legal approach with literature studies. Conduct library research with data sourced from related books, articles, journals and websites. Based on the results of the study, it was found that the communication strategy is very important and very influential in communicating to achieve the goals of the communication.
Reaksi Pasar Terhadap Peristiwa Kenaikan Harga Bahan Bakar Minyak (BBM) Di Bursa Efek Indonesia Ni Putu Sri Puspita Dewi; Ni Gusti Putu Wirawati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8854

Abstract

This study aims to determine the market reaction to the September 3, 2022 fuel price hike on the Indonesia Stock Exchange with an event window of 7 days. The number of samples used was 52 consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX). The method of determining the sample used is the non-probability sampling method with purposive sampling technique. The model used to estimate the expected return is the mean adjusted model. The data analysis technique used is One Sample t-test and Paired Samples t-test. The results of this study indicate that there is no significant difference in the average abnormal return before and after the fuel price increase. Based on these results indicate that the capital market in Indonesia is in the form of an efficient semi-strong market in terms of information.
Pengaruh Pengendalian Internal, Transparansi, Akuntabilitas, Dan Religiusitas Terhadap Pengelolaan Keuangan (Studi Kasus Pada Gereja Di Kecamatan Wonosalam Kabupaten Jombang) Muhammad Taufiq Hidayat; Tabita Aprilia Nanda Mulyoko
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8814

Abstract

This study is aimed to find internal control affects financial management, using transparency, accountability, and lack of religiosity as intervening variables. The population in this study were churches in Wonosalam District, which totaled 12 churches. The number of questionnaires distributed was 5 sets in 12 churches, but only 52 questionnaires were returned and could be processed.The testing technique uses the Statistical Package for the Social Sciences (SPSS) application by conducting validity tests, reliability tests, multiple linear tests, T-tests, and F-tests.Based on the test results, it shows that all variable has an effect on financial management;Based on the test results, it shows that: (1) Internal control has a positive effect on financial management;(2) Transparency has a positive effect on financial management; (3) Accountability has a positive effect on financial management; (4) Religiosity has a positive effect on financial managemen.

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