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 6 Documents
 1 
Search results for , issue "Vol 4 No 1 (2025)" : 6 Documents clear
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA PEGAWAI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH SURABAYA Hamen, Nataly Feraty Nadia; Andajani, Andajani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.7215

Abstract

This research aimed to obtain empirical evidence  (1) The effect of internal control on the employees’ performance, (2) The effect of human resources competency on the employees’ performance; (3) The effect of information technology advantage on the employees’ performance at the Regional Financial and Asset Management Agency (BPKAD) Surabaya. This research was conducted quantitatively with population used by employees of the Regional Financial and Asset Management Agency (BPKAD) Surabaya. Furthermore, the sampling technique used 47 employees. Then, the data used is primary data taken from questionnaires distributed to the employees of the Regional Financial and Asset Management Agency (BPKAD) Surabaya. Moreover, the research analysis method used multiple linear regression. As a result, the research indicates that (1) Internal control had a positive effect on the employees’ performance; (2) Human resource competency had a positive effect on the employees’ performance; (3) The advantage of information technology did not affect the employees’ performance.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH Umasangadji, Umaya
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.6514

Abstract

The aim of this research is to analyze the influence of local original income, general allocation funds and special allocation funds on the level of regional financial independence in districts/cities in North Maluku province. The objects of this research are all Regency in North Maluku province. There are 50 data in this research. Data was obtained from the BPK RI Office representing North Maluku Province. The data is in the form of an APBD Realization Report which also contains data on regional financial independence which details the types of regional financial independence, balancing funds, regional original income. The test tool used is multiple regression analysis. The results of this research show that: (1) Regional original income has a positive effect on regional financial independence, the greater that the regional original inxome the greater the regional financial independence (2) General allocation funds have a negative effect on regional financial independence,  the greater the general allocation funds distributed by the government to a region, the smaller the level of financial independence of that region (3) Special allocation funds have a negative effect on regional financial independence. the greater the special allocation funds received by the region, the lower the regional financial independence
PENGARUH KONSERVATISME AKUNTANSI, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Sheli Maharani; Setyawati, Wiwit
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.6807

Abstract

The study aims to examine and analyze the effect of accounting conservatisme, inventory intensity and sales growth on tax avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. This type of research is quantitative, using secondary data. The analysis methode is panel data regression test using Microsoft Excel and Eviews 12 aplications. The population in this study are all Consumer Non-Cyclicals sectors. The data collection technique in this was a purposive samples, from 122 study populations to 35 were used as research samples. The results of the study show Accounting Conservatisme in Consumer Non-Cyclicals from 2018 to 2022. The result show Accounting Conservatisme and inventory intensity has No. effect on Tax Avoidance whereas Sales Growth has an effect on Tax Avoidance.
Prediksi Financial Distress Menggunakan Metode Altman Z-Score Nia , Nadia Rachma; Iswara, Ulfah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.7333

Abstract

Penelitian ini bertujuan untuk memprediksi financial distress dengan menggunakan metode Altman Z-Score. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian dilakukan pada 4 perusahaan yang bergerak pada sektor usaha jasa infrastruktur subsektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021-2023. Analisis data dilakukan dengan melakukan perhitungan financial distress untuk masing-masing perusahaan. Metode Altman Z-Score yang digunakan dalam penelitian ini dengan melihat pengukuran yang terdiri atas: Working capital to total asset; Retained earning to total asset; EBIT to total asset; Market value of equity to market value of debt. Hasil analisis financial distress menggunakan metode Altman Z-Score pada empat perusahaan jasa infrastruktur subsektor kontruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) terdapat satu perusahaan yang berada pada kondisi grey area (zona abu-abu dimana masalah keuangan harus segera diatasi) pada tahun 2022 yaitu BDKR. Sedangkan tiga perusahaan yakni, FIMP, SMKM dan KRYA berada pada kondisi keuangan yang sehat.
Pengaruh Ukuran Perusahaan, Umur Perusahaan dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Kusnarti, Alvie; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.7358

Abstract

This research examines and analyzes the effect of firm size, age, and managerial ownership on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. Company financial performance reflects how the firm manages its finances to maximize its performance. Furthermore, the research applies quantitatively. The data collection technique used was purposive sampling, in which the sample was based on the criteria given. In line with that, there were 72 companies as samples from 18 banking companies listed on IDX from 2020-2023. Moreover, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solutions).The result indicates that firm size has a positive effect on company financial performance. Similarly, firm age has a positive effect on company financial performance. On the other hand, managerial ownership does not affect the company financial performance.
Sistem Informasi Akuntansi Penerimaan Kas pada Pusat Pengembangan Anak GBI Nazareth Surabaya Widyaningrum, Titik; Iswara, Ulfah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.7478

Abstract

Penelitian ini memiliki tujuan untuk menganalisis sistem informasi akuntansi penerimaan kas pada Pusat Pengembangan Anak GBI Nazareth Surabaya. Penelitian ini tergolong penelitian deskriptif kualitatif. Objek penelitian di Pusat Pengembangan Anak GBI Nazareth Surabaya pada tahun 2024. PPA GBI Nazareth Surabaya menjalin kerjasama dengan Yayasan Bantuan Kasih Indonesia, dimana terdapat transaksi yang dilakukan sehingga menimbulkan penerimaan kas. Data yang digunakan terdiri atas data primer dan data sekunder. Data primer diperoleh secara langsung melalui wawancara, sedangkan data sekunder diperoleh dari data-data informasi keuangan. Analisis data dekriptif untuk menggambarkan sistem informasi penerimaan kas. Hasil penelitian ini menunjukkan bahwa prosedur penerimaan kas telah dilaksanakan dengan baik dimana bukti penerimaan kas yang dilaporkan dan yang disimpan oleh yang berwenang dengan baik dan dicatat dengan baik dalam pencatatan dan pembuatan laporan keuangan. Proses penerimaan kas yang ada pada Pusat Pengembangan Anak GBI Nazareth Surabaya sudah terstruktur dengan baik dan terkomputerisasi sehingga tidak terjadi kendala dalam proses penerimaan kas.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 4 No 4 (2025): Oktober Vol 4 No 3 (2025): Juli Vol 4 No 3 (2025) 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