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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 4 No 2 (2025)" : 7 Documents clear
AUDIT DELAY DAN OPINI AUDIT Alaudin Johari, Sidqi; Firman Alkausar, Muhammad; Sulhani, Sulhani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7232

Abstract

Audit delays of financial reports and opini audit can affect investor confidence and the credibility of a company’s financial reports. This study aims to analyze audit delays and opini audit of PT Adhi Karya (Persero) Tbk from 2018 to 2022. The research method used is a descriptive analysis based on literature review and secondary data from the company’s financial reporting, independent auditor reports, and relevant regulations. The findings indicate that PT Adhi Karya consistently received an Unqualified Opinion (WTP) that shows the quality of financial reporting of PT Adhi Karya,Meanwhile, regarding audit delay, during the analysis period, PT Adhi Karya only experienced an audit delay exceeding the regulatory limit in 2019 due to project complexity and the impact of COVID-19, as well as the absence of an audited financial report for 2021, coinciding with changes in the Audit Committee structure. The primary factors contributing to audit delays include large-scale construction projects, changes in accounting regulations, and external challenges such as the pandemic. The study highlights the importance of strengthening internal audit governance and monitoring financial reporting to reduce audit delays and enhance transparency and stakeholder trust
Tujuh Belas Tahun Penelitian Akuntansi Syariah di Indonesia: Bibliografi Rivanti, Nabilla; Natali, Mas Ayu Desvinta; Maharani, Syafrina Devi; Herawati, Nurul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7357

Abstract

This study maps the development of 210 sharia accounting studies in Indonesia published in nationally accredited journals SINTA 1 and 2 for the period 2008-2024. This study uses the field charting method. The classification of sharia accounting topics is divided into 10, namely 1) Sharia institutions, 2) Accounting information system design, 3) Accounting information processing, 4) Standard setting, 5) Organizational sociology, 6) Islamic ethics and accounting, 7) Education, 8) auditing, 9) Historical/categorical/future research, and 10) Sharia accounting concepts. The research methods are classified into 3. Topic mapping found that the dominant topics in sharia accounting research are sharia institutions, sharia accounting concepts, and organizational sociology. On the other hand, sharia accounting topics that are still rarely studied are auditing and education. Mapping of research methods used in sharia accounting research found that sharia accounting research methods are dominated by qualitative methods (51.4%) and quantitative methods (48.1%). Mixed methods are still rarely used in sharia accounting research over the past 17 years. The novelty of this research is the focus of mapping topics and research methods on sharia accounting articles published in accredited national journals and provides an overview of future opportunities for sharia accounting research in Indonesia.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Dinata , I Gede Arya Mahendra; Jayanti, Luh Gede Pande Sri Eka; Sutapa , I Nyoman
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.5427

Abstract

This study aims to determine the effect of Company Size, Profitability, Solvency, and Audit Opinion on Audit Delay in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2018-2020 Period. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 and the sample in this study was 77 manufacturing companies that had met the criteria using purposive sampling. The type of data in the study is quantitative data. This study used secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression analysis where the independent variables are company size, profitability, solvency and audit opinion while the dependent variables are audit delay. The results showed that the size of the company negatively affects the audit delay, profitability does not Effect on audit delay, solvency does not affect audit delay and audit opinion has a negative and significant effect on audit delay.
Optimasi Portofolio Dan Analisis Risiko Saham IDX30 Menggunakan K-Means, Markowitz Dan VaR Basri, Hanisa; Wibowo, Wahyu
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7244

Abstract

Investment involves growing personal wealth through asset value appreciation. From 2020 to 2024, Indonesians’ interest in investing rose by 228.52%. However, the 2022 National Survey on Financial Literacy and Inclusion (SNLIK) showed a decline in the capital market literacy index, dropping from 4.92% in 2019 to 4.11% in 2022. This highlights a gap between investment interest and financial knowledge. To address this issue, research was conducted to optimize portfolio formation using the K-Means and Markowitz methods, with risk measured through Value at Risk (VaR) Backtesting. The Markowitz method minimizes risk for a given return level, helping investors meet financial goals efficiently. The analysis used stocks from the IDX30 index, known for liquidity, strong fundamentals, and large market caps. The study produced an optimal portfolio with a 16% expected return and a 32.827% annual risk. The stock allocation is: AKRA (8.444%), AMRT (6.135%), BBCA (39.900%), BMRI (17.385%), BBNI (11.410%), ICBP (14.448%), and MEDC (2.278%). The portfolio's maximum loss was -1.628%, lower than any individual stock, demonstrating the model's accuracy and reliability in managing risk while maintaining return potential.
PENGHINDARAN PAJAK DALAM PERSPEKTIF KEUANGAN PERUSAHAAN: TINJAUAN LITERATUR ATAS PERAN PROFITABILITAS DAN LEVERAGE Widiyati, Dian; Nurmadina, Tia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7253

Abstract

Tax is one of the largest revenue sectors in the APBN posture which is used to improve people's welfare. However, many companies as taxpayers try to avoid taxes. This study aims to determine the effect of profitability and leverage variables on tax avoidance practices. The research method used is systematic literature review by searching for journals relevant to the topic. This study is limited to companies listed on the IDX in the property & real estate, manufacturing, and IDX80 index sectors. The results of the study found that there was inconsistency in the effect of profitability and leverage on tax avoidance. Several researchers stated that there was a significant positive effect between profitability and leverage on tax avoidance. Other researchers showed the opposite results. Profitability and leverage actually have a negative effect on tax avoidance. Through this study, it is hoped that it can provide benefits for interested parties to pay more attention to these actions. The government can be wiser in making policies to improve taxpayer compliance.
IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) Saputri, Apriliya Eka
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7262

Abstract

This study aims to analyze the financial statement presentation of the Micro, Small, and Medium Enterprise (MSME) Pizza-Q in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). It explores how Pizza-Q prepares its financial statements and whether they comply with SAK EMKM, the challenges faced during the preparation process, and the solutions to overcome these challenges. This research uses a qualitative method to provide a comprehensive description of how Pizza-Q presents its financial statements in accordance with SAK EMKM. The results of the study indicate that the owner of the MSME is motivated to prepare financial reports and apply standards based on the prevailing regulations. This reflects the entrepreneur's willingness to grow and develop the business.
THE Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, Kepemilikan Institusional dan Fasilitas Perpajakan Terhadap Manajemen Pajak: Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, Kepemilikan Institusional dan Fasilitas Perpajakan Terhadap Manajemen Pajak Kamarullah, Nadira
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.6395

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh profitabilitas, leverage, Size, intensitas aset tetap, kepemilikan institusional dan fasilitas perpajakan terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI periode 2017-2021. Jumlah sampel penelitian ini sebanyak 24 perusahaan dengan metode penarikan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan perusahaan. Analisis data menggunakan regresi linear berganda. Hasil penelitian ini membuktikan bahwa profitabilitas tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, leverage berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, Size tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, intensitas aset tetap tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, kepemilikan institusional tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, fasilitas perpajakan tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021.

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