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MARATUS ZAHRO
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maratuszahro@stiesia.ac.id
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+6285785609393
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jiaku@stiesia.ac.id
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Jl. Menur Pumpungan No.30 Menur Pumpungan, Kec. Sukolilo Kota SBY, Jawa Timur 60118
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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
 1 
Search results for , issue "Vol 3 No 4 (2024)" : 7 Documents clear
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP PROFITABILITAS Amellia, Radhitta Diena; Puspitaningtyas, Zarah; Karyadi, Hari
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.6778

Abstract

The covid-19 pandemic has increased people's need for health products, making healthcare sector companies more attractive. However, Indonesia is still dependent on imports of raw materials for medicines, which causes import costs to increase and suppress company profits. To improve performance and profits, healthcare sector companies must compete and improve operational efficiency. This study aims to determine the effect of company size, capital structure, and liquidity on profitability in healthcare sector companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses secondary data in the form of financial reports and annual reports from 17 healthcare sector companies listed on the Indonesia Stock Exchange in 2018-2022 as research samples. The analysis method used is multiple linear regression analysis with three independent variables, namely company size (natural logarithm of total assets), capital structure (debt to equity ratio), and liquidity (current ratio). The dependent variable in this study is profitability (return on asset). The results showed that company size has no partial effect on profitability, capital structure has no partial effect on profitability, and liquidity has a partial effect on profitability.
KEPUTUSAN PENGGUNAAN E-WALLET SEBAGAI ALAT TRANSAKSI DIGITAL: SEBUAH KAJIAN LITERATUR 2012-2023 Banutama, Berty; Hatta, Atika Jauharia; Biyanto, Frasto; Kristiana, Deranika Ratna
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7025

Abstract

The use of e-wallets as a digital transaction tool has become a rapidly growing phenomenon in recent years. E-wallets offer various conveniences and benefits that encourage widespread adoption among consumers. This literature study aims to identify and analyze the factors that influence the decision to use e-wallets as a digital transaction tool. The research method used in this literature study is based on a review of 30 previous research articles, published in the period 2012-2023. The articles reviewed include publications from within and outside the country, with domestic articles indexed by Sinta and international articles indexed by Scopus. From this literature study, it was concluded that the main factors that influence the decision to use e-wallets as a digital transaction tool are ease of use, usefulness, security, social influence, performance expectancy, facilitating conditions, habits, hedonic motivations, effort expectancy, financial literacy, promotion, risk, price value, and trust. Meanwhile, the theories most widely used to explain this phenomenon are TAM and UTAUT. Implication of this research is providing insight for researcher to make it easier to find research gaps that have not been explored much in this field.
PENGARUH INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN Fitria, Astri; Syahrenny, Nenny
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7083

Abstract

Nilai perusahaan menggambarkan kepercayaan masyarakat dalam melihat suatu perusahaan atas kinerja yang telah dilakukan oleh manajemen perusahaan selama periode tertentu. Tujuan penelitian ini adalah untuk menguji pengaruh intellectual capital, good corporate governance, dan free cash flow terhadap nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Intellectual capital diproksikan dengan VAIC, good corporate governance diproksikan dengan kepemilikan manajerial dan kepemilikan institusional, Free Cash Flow diproksikan dengan FCF, dan nilai perusahaan diproksikan dengan Tobin’s Q. Penelitian ini merupakan penelitian kuantitatif. Berdasarkan metode purposive sampling diperoleh 123 sampel dari 41 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Di samping itu teknik analisis data yang digunakan adalah regresi linear berganda. Berdasarkan pengujian empiris maka diperoleh hasil yang mengkorfimasi hipotesis yang diajukan. Hasil penelitian ini menyimpulkan bahwa intellectual capital tidak berpengaruh terhadap nilai perusahaan, kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan, kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan, dan free cash flow berpengaruh positif terhadap nilai perusahaan.
REVIEW OF EFFECTIVENESS ON ZERO RUPIAH DOWN PAYMENT HOUSING SCHEME IN JAKARTA Kusumasari , Lita
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7086

Abstract

DKI Jakarta is capital city with dense population in Java, Indonesia. Jakarta is severed the worst of house owning, especially for low income households. The ownership status of self-owned house in Jakarta is 41.20% while average is 84.33% in Indonesia. To overcome backlog houses throughout Indonesia, key campaign promises of Jakarta governor-elected is zero Rupiah down-payment housing scheme. This research would like to oversee the effectiveness of Zero Rupiah Down-Payment from the readiness until implementation. The research covers rules and laws supported for this program, the analysis of system implemented, and the impact toward budgeting for DKI Jakarta. The research method is qualitative mixed methods. Primary data is collecting by interviews and forum group discussion with stakeholders. Secondary data is collected by references. The result is the program is right under laws and rules. The budget is less effective in absorption because facing challenges. DKI Jakarta is financially supported in budgeting for this program but needs more commitment for continuous implementation. The Jakarta residents think that this program is beneficial but need to socialize more.
Mekanisme Good Corporate Governance Dan Financial Distress Pada Manajemen Laba Perusahaan Asuransi Sari, Amalia Vinda Astri Puspita; Tanggulungan, Gustin
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7147

Abstract

Kecurangan akademik masih menjadi masalah serius dalam dunia pendidikan, khususnya di kalangan mahasiswa. Penelitian ini bertujuan untuk menguji pengaruh faktor tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi terhadap kecurangan akademik di kalangan mahasiswa akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana. Dengan menggunakan pendekatan kuantitatif, data primer dikumpulkan melalui penyebaran kuesioner kepada 115 mahasiswa angkatan 2020 yang dipilih secara acak. Data yang diperoleh dianalisis menggunakan analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji regresi linear berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa faktor tekanan, kesempatan, dan rasionalisasi memiliki pengaruh signifikan terhadap kecurangan akademik. Sebaliknya, faktor kemampuan dan arogansi tidak menunjukkan pengaruh signifikan terhadap perilaku kecurangan akademik di kalangan mahasiswa. Temuan ini memberikan wawasan penting bagi pengembangan kebijakan pendidikan dan program pencegahan kecurangan akademik, dengan menekankan pentingnya pengelolaan tekanan akademik dan kesempatan yang diberikan kepada mahasiswa. Penelitian ini juga memberikan kontribusi bagi literatur terkait kecurangan akademik di tingkat perguruan tinggi, khususnya dalam konteks mahasiswa akuntansi.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA Ratnasari, Brenda; Rahmawati, Mia Ika
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7162

Abstract

This research aimed to as follows analyze the accountability of Village Fund Management at Desa Nglawak, Kecamatan Kertosono, Kabupaten Nganjuk and analyze the transparency of Village Fund Management at Desa Nglawak, Kecamatan Kertosono, Kabupaten Nganjuk with analysis steps started by planning, implementing, managing, reporting, and accountability. Moreover, the research was descriptivequantitative. The instruments in the data collection technique were observation, interviews, and documentation. The interviews were conducted with key informants, such as the Head of the Village, the secretary, the treasurer, the Head of the Wealth section, and the Head of the Planning section. The result concluded as follows the Government of Desa Nglawak had implemented the Accountability principle on the Village Fund Management which was suitable with Guidelines for the Implementation of Guidance & Consultation on Village Financial Management 2015; the Government of Desa Nglawak had implemented the Transparency principle on the Village Fund Management which was suitable with Guidelines for the Implementation of Guidance & Consultation on Village Financial Management 2015. In short, the analysis result which was based on planning, implementation, management, reporting, and accountability was suitable and well-implemented due to the Guidelines for the Implementation of Guidance & Consultation on Village Financial Management 2015.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Putri, Anggi Neisya Permata; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7168

Abstract

This research examined the effect of profitability, liquidity, and capital structure on firm value at Textile and Garment companies listed on IDX during 2019-2022; with firm size as a moderating variable. Return On Asset (ROA) measured profitability, current ratio measured liquidity, Debt to Equity Ratio (DER) measured capital structure, Price to Book Value measured firm value, and company size is measured using the natural logaritm (Total asset). The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with that, there were 15 companies as the sample for 4 years. In total, 60 samples were analyzed. Furthermore, the data were secondary in the form of financial statements and annual reports taken from IDX. The results of the study indicate that profitability and capital structure have an effect on firm value, liquidity and firm size do not have an effect on firm value, firm size is able to moderate the effect of profitability and the effect of capital structure on firm value, while firm size is not able to moderate the effect of liquidity on firm value.

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