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MARATUS ZAHRO
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maratuszahro@stiesia.ac.id
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jiaku@stiesia.ac.id
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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
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Search results for , issue "Vol 2 No 4 (2023)" : 7 Documents clear
PENGARUH PENDAPATAN DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN DENGAN GAYA HIDUP SEBAGAI VARIABEL PEMODERASI Ali, Mujahid Zaid; Asyik, Nur Fadjrih
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6136

Abstract

Financial behavior has an important role in this latest situation within the organization and company, and also in employees. The main issue is lack of understanding of financial behavior. Therefore, it is important to find out how lifestyle can affect someone’s financial behavior in self-controlling. This research aimed to examine the effect of income and financial literacy on financial behavior, with lifestyle as a moderating variable. The research was quantitative. Moreover, the population was 156 employees who worked at Sarana Metal Group Surabaya. The data collection technique used purposive sampling, which the sample was based on the criteria given. In line with that, there were 54 respondents as the sample. Furthermore, the data analysis technique used Moderated Regression Analysis (MRA) with SPSS 23. The result concluded that 1) income had a positive effect on financial behavior; 2) financial literacy had a positive effect on financial behavior; 3) lifestyle could not be able to moderate the effect of income on financial behavior; and 4) lifestyle could moderate the effect of financial literacy on financial behavior at Sarana Metal Group Surabaya.
PENGARUH PENGENDALIAN INTERNAL, SASARAN ANGGARAN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA ORGANISASI Maanary, Audryan Novalino; Handayani, Nur
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6137

Abstract

This research aimed to examine and identify the effect of internal control, budget targets, and human resource quality on the church organization’s performance in Sidoarjo (GPIB). The population was leader or active pastor, active assembly, active management in the servant category, and church employees in Sidoarjo (GPIB Bethesda, GPIB Tiberias, and GPIB Shalom). Moreover, the research was quantitative. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 96 respondents as the sample. Furthermore, the data were primary. The data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 29 version. The result of the data which were collected and analyzed showed that internal control had a positive effect on the church organization's performance. Similarly, budget targets had a positive effect on the church organization's performance. Likewise, human resource quality had a positive and significan effect on the church organization’s performance.
PENGARUH PENERAPAN E-SAMSAT, TINGKAT EKONOMI, DAN BIRO JASA TERHADAP MOTIVASI MEMBAYAR PAJAK KENDARAAN BERMOTOR Prasetyo, Haris; Herawati, Nurul; Auliyah, Robiatul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6099

Abstract

This research aims to examine the influence of implementing e-SAMSAT, economic level, and service bureau on motivation to pay motor vehicle tax during the COVID-19 pandemic. This research uses a sample of motor vehicle taxpayers in Jombang Regency, East Java Province. The number of respondents used was 107 motor vehicle taxpayers. The sampling method is simple random sampling. Data collection was carried out using a questionnaire method and processed using SPSS. The research methods used were pilot tests, descriptive statistical analysis, data quality tests, classical assumption tests, and multiple regression analysis. This research found that e-SAMSAT and economic level influenced motivation to pay motor vehicle tax during the COVID-19 pandemic. In contrast, service bureaus did not affect motivation to pay motor vehicle tax during the COVID-19 pandemic. The findings of this research imply that e-SAMSAT services can be an alternative in motivating taxpayer compliance in paying motor vehicle taxes. Therefore, it is necessary to intensify the socialization of e-SAMSAT services to motor vehicle taxpayers. The research implication related to economic-level findings is that the government needs to provide tax incentives to taxpayers if there is a problem of global economic difficulties, such as during COVID-19.
PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Aldaniar, Nadya; Sapari, Sapari
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6144

Abstract

This research aimed to examine the effect of Good Corporate governance (GCG) and financial distress on the tax avoidance of companies listed on the Indonesia Stock Exchange (IDX). The GCG was measured by the number of independent commissioners divided by the number of commissioner boards, the number of institutional owners divided by the number of distributed stocks, and the audit committee. While financial distress was measured by Interest Coverage Ratio (ICR) and tax avoidance was measured by Cash Effective Tax Rate (CETR).The research was quantitative. Moreover, the population was Property and Real estate companies listed on IDX during 2019-2021. The data collection technique used purposive sampling. In line with that, there were 54 samples from 18 Property and Real estate companies.However, there were 12 outlier data. In total, there were 42 data samples obtained. Furthermore, the data analysis technique used multiple linear regression with SPSS. The result concluded that the audit committee had a positive effect on tax avoidance. In contrast, institutional ownership had a negative effect on tax avoidance.On the contrary, both independent commissioners and financial distress did not affect tax avoidance.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM Muthmainnah, Muthmainnah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6239

Abstract

Stock price is a measure of investor interest to invest in a company. For companies, a benchmark of company valuation can increase the company's stock price. Therefore, the company needs to know whether the share price is determined by the company's financial kinerje. Financial performance used in Return on Assets (ROA) and Return on Equity (ROE) research. The purpose of the research is to examine whether the share price of LQ45 companies is determined by financial performance during 2018-2022 on the Indonesia Stock Exchange. This research is causal research and multiple linear regression was selected with the help of Eviews version 12. This research is proven to find that financial performance shows that simultaneously ROA and ROE have a significant influence on stock prices. Partially, Return on Assets (ROA) has a positive and significant effect on stock prices while Return on Equity (ROE) has no influence on stock prices. These means ROA is measured for financial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING Azzahra, Fika; Setyawati, Wiwit
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6347

Abstract

This research was conducted to determine the influence of perceived convenience, perceived usefulness, and security and confidentiality on individual taxpayers' interest in using E-Filing. The research method used is a quantitative method. The object of the research is individual taxpayers at Pamulang University, specifically the Undergraduate Accounting Study Program, semesters 1 to 8. The population of this research was 6,617 students in November 2023 using the Accidental Sampling sampling technique. The data collection methods used are descriptive analysis, validity test, reliability test, classic assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear analysis, hypothesis testing (f test, t test, and coefficient of determination test) with the help of SPSS software version 25. The results of this research show that Perception of Convenience, Perception of Usefulness, and Security and Confidentiality simultaneously influence the Interest of Individual Taxpayers in Using E-Filing. The results of this research show that Perception of Convenience, Perception of Usefulness, and Security and Confidentiality partially influence the Interest of Individual Taxpayers in Using E-Filing.
TEKNOLOGI ARTIFICIAL INTELLIGENCE DAN BLOCKCHAIN: SEBUAH KENISCAYAAN PADA AKUNTAN DAN AUDITOR Rahmawati, Mia Ika; Subardjo, Anang
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6355

Abstract

The development of technology has affected dramatic changes to the practice of all professions and accountants and auditors are no exception. This research provides a comprehensive review of the development of Artificial Intelligence and Blockchain technologies and their impact specifically in the accounting and auditing profession. This research aims to explore a change in the accounting and auditing profession in following the latest technological developments and analyzing the impact of its development in the future. This research method is using a descriptive qualitative approach. The results of this study are four research themes, namely: Real-Time Accounting, Triple-Entry Accounting, Sustainable Auditing and the Changing Role of Accountants and Auditors. By considering the dramatic changes and developments of Artificial Intelligence and Blockchain in the field of accounting and auditing, this research reflects how these two technologies will affect the processes and practices of accounting and auditors to be more effective and efficient. So that accountants and auditors can focus on planning and decision making. As for further research, it can be done with a quantitative approach, namely with experimental methods on the effect of artificial intelligence and blockchain technology on the behavior of accountants and auditors.

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