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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 3 No 1 (2024)" : 7 Documents clear
PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Lalita, Alma; Rahayuningsih, Deasy Ariyanti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6245

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of managerial ownership, institutional ownership, board of directors, independent board of commissioners, audit committee, company size, company age, leverage and profitability on tax avoidance. This research is expected to provide insight, knowledge and references regarding factors affecting tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange as well as a guideline for testing that will be carried out in future research. This research is expected to provide information and insight to investors as a basis for making investment decisions related to variables that affect tax avoidance in manufacturing companies. The population that is the focus of this research includes 83 manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. In this research, the sample used was 249 data. The sampling technique uses a purposive sampling method. The hypothesis was tested using the multiple regression method. The empirical results of this research show that the audit committee, leverage and profitability have an influence on tax avoidance. Apart from that, other variables such as managerial ownership, institutional ownership, board of directors, independent board of commissioners, company size and company age have no influence on tax avoidance.
HERMENEUTIKA LABA PADA NELAYAN PAJEKO KELURAHAN RUA DI KOTA TERNATE Wisudawan, Kautsar
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6341

Abstract

The aim of this research is to explore the meaning of profit and profit determination in the views of Pajeko ship owners and fishermen and to analyze and construct the meaning of profit and profit determination for Pajeko ship owners and fishermen. This research site was carried out in one of the sub-districts in the city of Ternate, namely in the Rua sub-district, Ternate Island District. The informants in this research were business actors, including ship owners, ship captains and Pajeko crew members in Rua sub-district. The research method uses descriptive research methods with a hermeneutic approach, which is a branch of philosophy as an effort to interpret texts in order to gain an understanding.The results of the research show that Pajeko boat owners and fishermen interpret profit in terms of material profit, comfort profit and security profit. Based on Hermeneutics, Intentionalism, this section explains it by grouping it into historical and cultural or cultural contexts. The meaning of profit as material profit is interpreted as the influence of historical context. The meaning of profit as a sense of comfort is interpreted as the influence of historical context and cultural or cultural context, as well as the meaning of profit as a sense of security.
PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, OPINI AUDIT DAN ROTASI AUDITOR TERHADAP AUDIT DELAY Mesir, Khairul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6389

Abstract

The aim of this research is to determine and analyze the influence of company size, financial performance as measured by profitability ratios and solvency ratios, audit opinions and auditor rotation on audit delay. The population used in this research is various industrial subsector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This type of research is quantitative research with secondary data. Determining the data sample in this research uses a purposive sampling technique, namely by determining predetermined criteria. The sample of companies used in this research was 45 people and the method used was a panel data regression model with analysis tools using Eviews version 12. The results of research on companies in various subsectors of industry show that the variables of company size, profitability, solvency, audit opinion and audit rotation are consistent. simultaneously has a significant effect on audit delay and partially the variables of company size, profitability and solvency have a negative effect on audit delay, while the audit opinion and audit rotation variables have no effect on audit delay.
PENGARUH INTELLECTUAL CAPITAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING Latukau, Nurlina Alifka; Syahdan, Rinto; Meliana, Meliana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6393

Abstract

The purpose of this study is to analyze the effect of intellectual capital and profitability on company value with financial distress as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research method used is quantitative with the type of data secondary data. Data collection techniques use purposive sampling techniques. The model used in this study is panel data regression analysis using Eviews 12 as an analysis tool. The results of hypothesis testing in this study show that: (1) intellectual capital has no effect on company value, This indicates that intellectual capital has not been used as a decision-making tool, (2) profitability has a positive effect on company value, This shows that if the higher the profitability, the higher the value of the company, (3) intellectual capital does not affect the value of the company through Financial distress This shows that the disclosure of intellectual capital cannot affect financial distress which ultimately has an impact on the value of the company, (4) profitability affects the value of the company through financial distress.
FAKTOR DETERMINAN TAX AVOIDANCE PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2017-2021 Trihardhani, Kirana; Nahumury, Joicenda; Murni, Nur Suci I Mei; Nita, Riski Aprillia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6406

Abstract

This study aims to explain empirically whether leverage, firm size, fixed asset intensity, institutional ownership and managerial ownership affect tax avoidance. The type of research used in this study using quantitative research method and secondary data sources The population in this study is the consumer non cyclicals goods industry sector which had been registered on Indonesia Stock Exchange (IDX) from the 2017-2021 period. This sampling technique uses panel data regression analysis with the Eviews 10 application to process the data. Purposive sampling method was chosen to determine the number of research samples. During the research period there were 113 companies of consumer non cyclicals goods industry sector which had been enrolled on IDX. Based on the criteria those have been determined, there were 48 companies or a total of 240 samples during the five years of research. The empirical results of this study indicate that fixed assets intensity has a positive and significant effect, institutional ownership and managerial ownership have a negative and significant effect, while leverage and firm size have no effect on tax avoidance. Previous research gaps have pushed this tax avoidance study to be conducted again. Especially at companies of consumer non cyclicals goods industry.
THE INFLUENCE OF PROFITABILITY AND FUNDING DECISIONS ON COMPANY VALUE Hartika, Novitania Mutiara; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6408

Abstract

This research aimed to examine the effect of profitability and fund decisions on the firm value of Food and Beverage companies that were listed on the Indonesia Stock Exchange during 2017-2020. The research was quantitative. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 64 samples from 16 Food and Beverage companies with 4 years of observations (2017-2020). The data analysis technique used multiple linear regression. The research result concluded that profitability which was measured by Return On Equity had a significant positive effect on the firm value. However, That measured Profitability by the Net Profit Margin had a positive effect but did not on the firm value. Fund decisions that were measured by Debt Equity Ratio had a positive effect but did not affect firm value. In conclusion, that profitability (ROE) has an influence on firm value of food and beverage companies.
VILLAGE FUND MANAGEMENT PHENOMENOLOGICAL STUDY IN WERE VILLAGE, CENTRAL HALMAHERA REGENCY Noho, Adisa; Jeandry, Gregorius; Suwito, Suwito; Ali, Iqbal M Aris
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6427

Abstract

This study aims to determine the phenomenon that occurs as well as community perceptions about the process of managing village funds in Were Village regarding the planning, implementation and accountability of village funds in Were Village, Weda District, Central Halmahera Regency. The research method used in this study is a qualitative phenomenological approach, where in this research it is descriptive, namely looking in detail at the phenomena that are really visible. The results of this study show that the management of village funds in Were Village is quite good. The village apparatus has tried to realize community welfare despite the lack of communication, causing the implementation of its management to involve only a few village communities. Community participation is very minimal due to miscommunication between village officials to the community, this is due to the lack of socialization from village officials so that the understanding of the people of Were Village itself lacks understanding of village fund management in Were Village. Therefore, it is hoped that the village can jointly increase self-awareness and be more open about the management of village funds in the village itself.

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