cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
MARATUS ZAHRO
Contact Email
maratuszahro@stiesia.ac.id
Phone
+6285785609393
Journal Mail Official
jiaku@stiesia.ac.id
Editorial Address
Jl. Menur Pumpungan No.30 Menur Pumpungan, Kec. Sukolilo Kota SBY, Jawa Timur 60118
Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
ISSN : 2963671X     EISSN : 2963671X     DOI : https://doi.org/10.24034/jiaku
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research articles or conceptual articles (non research). Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, public sector accounting, management accounting, sharia accounting, forensic accounting, behavioral accounting, environmental accounting, tax accounting, social responsibility accounting, accounting for education, financial auditing, and accounting information system.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 2 No 2 (2023)" : 7 Documents clear
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Lisa Ayu Yuliana; Endah Sulistyowati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5756

Abstract

This research aimed to examine the effect of dividend policy, debt policy, and firm size on financial performance. The dividend policy was measured by Dividend Payout Ratio (DPR), the debt policy was measured by Debt Equity Ratio (DER), the firm size was measured by Logarithm Natural (Ln) total asset (SIZE), and financial performance was measured by Return On Asset (ROA). The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with that, there were 23 companies as the sample. Furthermore, the population was Food and Beverage companies listed on Indonesia Stock Exchange for 3 years (2019-2020). In total, there were 69 data. Within the data, there were 27 outliers. Therefore, only 42 data were analyzed. Additionally, the data analysis technique used multiple linear regression with SPSS 26. The research result concluded that dividend policy had a negative and insignificant effect on financial performance. In contrast, debt policy had a negative and significant effect on financial performance. On the other hand, firm size had a positive and significant effect on financial performance.
PEMUNGUTAN PAJAK AMERIKA PADA YOUTUBER INDONESIA BERDASARKAN PERATURAN U.S. INTERNAL REVENUE CODE CHAPTER 3 Nurul Lailia Khasanah; Nurul Herawati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5788

Abstract

The purpose of this study is to examine the implementation of income tax collection for Youtubers based on U.S. Regulations – Internal Revenue Code Chapter 3, explores the compliance of Indonesian Youtubers to pay taxes under U.S. Regulations, and reviews the readiness of Youtubers to pay income tax that applies in Indonesia with regulations that are almost the same as U.S. regulations. A qualitative method with a descriptive approach is used in this study. There were two Youtubers as informants. Youtuber informants are those who have become Youtube Program Partners (YPP) and have received American tax deductions. The results are that Google is obliged to collect tax data from all Youtubers who are outside the United States, regardless of whether Youtubers earn income from United States viewers or not. Tax deductions are done automatically, making Youtubers unable to avoid tax deductions given by America. In contrast to the tax deductions made by the American Government, some Indonesian Youtubers still do not understand or know the income tax that applies in Indonesia. In addition, several other Youtubers take advantage of the imperfect tax regulations in Indonesia, to commit tax evasion consciously.
IMPLEMENTASI DIFFERENTIAL COST DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MEMBUAT SENDIRI ATAU MEMBELI Sekar Wahyuliningtyas; Nur Rahmanti Ratih; Miladiah Kusummaningarti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5789

Abstract

Determining a decision to be taken by Tulungagung Ababiel Convection, it must be supported by sharp considerations. Making the right decision will result in an advantage for the company. One of the methods used in decision making is the differential cost method in making decisions to choose an option to increase profits. Making decisions using the differential method, it has something to do with opportunity costs where these costs aim to make choices and determine the decisions that must be taken and sacrifice other choices. By knowing this relationship, Ababiel Tulungagung Convection party can estimate how the implementation of differential costs and opportunity costs is in making decisions to make yourself or buy from outside so you can find out the right decisions for the company.The data analysis technique used in this study is a quantitative descriptive analysis technique. Data obtained from interviews and documentation. From the results of the analysis carried out, the research results show production costs which include raw material costs, labor costs, and factory overhead costs. After knowing the costs incurred, a comparison is made of the costs incurred by the company when producing itself with the cost of buying from suppliers. The company also uses opportunity costs to find out the opportunities the company gets if the company buys from outside and rents out the building it owns.
THE EFFECT OF PROFITABILITY AND FIRM SIZE ON CAPITAL STRUCTURE Susanti Susanti; Dini Widyawati; Ulfah Setia Iswara
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5883

Abstract

This study aims to examine the effect of profitability and firm size on the company's capital structure. This research was conducted on 209 observation listed on the Indonesia Stock Exchange. This research is classified as a quantitative research. The research data used is in the form of information on financial report data and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data analysis technique uses multiple linear regression analysis. In assessing the company's capital structure using the Debt to Equity Ratio, profitability using the Return on Assets ratio and company size using the log of total assets. The results showed that profitability had a significant negative effect on capital structure. Companies that are able to generate profits in their operational activities will use retained earnings rather than increasing the company's debt. Meanwhile, firm size has a significant positive effect on capital structure. This shows that the larger the size of the company, the greater the operational needs of companies whose funding can come from debt.
PENGARUH FINANCIAL DISTRESS, TATA KELOLA PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Melony Nurjul Yantine; Deasy Ariyanti Rahayuningsih
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5950

Abstract

The purpose of this research is to examine the significance of the effect of each independent variable. The independent variables in this study are financial distress, managerial ownership, board of director size, size of independent board of commissioners, audit committee, institutional ownership, and profitability. The dependent variable in this study is tax avoidance. The objects in this study are manufacturing companies listed on Indonesia Stock Exchange (IDX) for 2019-2021. The sample was selected taking into account several criteria from manufacturing companies for the 2019-2021 period listed on the Indonesia Stock Exchange (IDX), where 42 companies met the criteria and produced 126 data as samples. The hypothesis was tested by using multiple regression analysis. The results of this study indicate that financial distress has a significance value of 0.040 with a coefficient of -0.023 and profitability has a significance value of 0.012 with a coefficient of -0.507, both of which have a positive effect on tax avoidance. Managerial ownership variable has a significance value of 0.297, board of directors size variable has a significance value of 0.972, independent board of commissioners size variable has a significance value of 0.102, audit committee variable has a significance value of 0.153, and institutional ownership variable has a significance value of 0.245, which means that the five independent variables have no effect on tax avoidance. Tax avoidance tends to be done when the company is experiencing a downturn or an increase in economic terms with the aim of optimizing the company's financial position.
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Isyfa Fuhrotun Nadhifah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5951

Abstract

Tax aggressiveness is defined as a manager's action in reducing the company's tax burden for its own sake so that it will cause tension between managers and shareholders. This happens because tax aggressiveness is carried out by managers only for short-term interests without regard to long-term benefits for the company as expected by shareholders. This study aims to examine the effect of capital intensity, profitability, and inventori intensity on corporate tax aggressiveness. The independent variables used this study are capital intensity, profitability, and inventori intensity. While the dependent variable in in this study, tax agressiveness is measured by the effective tax rate (ETR). The method of sampling is purposive sampling in accordance with research criteria, selected as many as 20 campanies with the total data obtained 60 data in 3 years. Additionally, the data analysis technique used multiple linear regression with SPSS 23. The result of this study indicate that capital intensity significantly influence the aggressiveness of corporate taxes. Profitability significantly influence the aggressiveness of corporate taxes, and inventori intensity significantly influence the aggressiveness of corporate taxes.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Era Yunian Pradana; Nur Handayani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5979

Abstract

This research aimed to examine the effect of Local-Owned Source revenue, General Allocation Fund, and Special Allocation Fund on the financial performance of local government in districts/cities of East Java Province. The research was quantitative. Moreover, the data collection technique used total sampling i.e., all the population members were the sample. In line with that, there were 38 districts/cities of East Java Province during the observation period of 2019-2021. Furthermore, the data were from the realization of regional income and expenditure budgets statement for all districts/cities in East Java Province and were taken from the Financial Audit Agency of East Java Province. Moreover, the data analysis technique used multiple linear regressions with SPSS 26. The result showed that (1) Local-Owned Source revenue had a positive effect on the financial performance of local government in districts/cities of East Java Province, (2) General Allocation Fund did not affect the financial performance of local government in districts/cities of East Java Province, and 3) Special Allocation Fund had a negative effect on the financial performance of local government in districts/cities of East Java Province.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 4 No 4 (2025): Oktober Vol 4 No 3 (2025) Vol 4 No 3 (2025): Juli Vol 4 No 2 (2025) Vol 4 No 1 (2025) Vol 3 No 4 (2024) Vol 3 No 3 (2024) Vol 3 No 2 (2024) Vol 3 No 1 (2024) Vol 2 No 4 (2023) Vol 2 No 3 (2023) Vol 2 No 2 (2023) Vol 2 No 1 (2023) Vol 1 No 3 (2022) Vol 1 No 2 (2022) Vol 1 No 1 (2022) More Issue