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MARATUS ZAHRO
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jiaku@stiesia.ac.id
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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 98 Documents
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PENGARUH PROGRAM PEMUTIHAN PAJAK, PEMBEBASAN BEA BALIK NAMA, SOSIALISASI DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK KENDARAAN BERMOTOR Najwa Fadlun Adnan; Amin Dara; Zulkifli Abu
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.6681

Abstract

The objectives of this study were: (1) to analyze whether the influence of the motor vehicle tax bleaching program on the compliance of motor vehicle taxpayers (2) to analyze whether the exemption of motor vehicle title transfer fees affects the compliance of motor vehicle taxpayers (3) to analyze whether taxation socialization affects the compliance of motor vehicle taxpayers (4) to analyze whether taxpayer awareness affects the compliance of motor vehicle taxpayers. This type of research is quantitative research. The analysis model used in this research is multiple linear analysis using SPSS 26. Based on the results of the study, it shows that (1) the motor vehicle tax bleaching program has no significant effect on taxpayer compliance (2) exemption of motor vehicle title transfer fees has a positive and significant effect on motor vehicle taxpayer compliance (3) tax socialization has no effect with a negative relationship direction is not significant (4) taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance
ANALISIS FAKTOR-FAKTOR KEUANGAN TERHADAP KINERJA PERUSAHAAN DENGAN FIRM SIZE SEBAGAI KONTROL Hasanah, Alfi; Wahyuni , Ajeng
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.7379

Abstract

This research aims to analyze the effect of Debt to Equity Ratio (DER), Working Capital, and Cost of Goods Sold (COGS) on the financial performance (ROA) of manufacturing companies listed on the Indonesia Stock Exchange (ISE) from 2020 to 2023, with company size as a control variable. The problem being studied is how DER, Working Capital, COGS, and company size partially and simultaneously influence financial performance. The method used is a quantitative approach, and the sampling was conducted using purposive sampling, resulting in 14 companies and 56 observations. The results show that DER, Working Capital, COGS, and company size have a significant effect on financial performance both partially and simultaneously. This is useful as a reference for management and investors to understand aspects that can support company performance
EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES AGAINST LOCAL NATIVE INCOME OF TERNATE Ismiyati Zulkhaira; Zainudin Zainudin; Yustiana Djaelani; Gregorius Jeandry
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.6428

Abstract

Tax is one of the sources of revenue and financing of a country's activities. Tax has a great contribution for developing of country. This study aims to determine how effective tax revenue and local tax contributions are to the PAD of Ternate City in 2018-2022 (5 years). The data was obtained from the Regional Revenue and Retribution. The analysis technique employed in this study is descriptive analysis, which aims to systematically describe and summarize the effectiveness of Local Revenue (Pendapatan Asli Daerah, PAD). This approach focuses on presenting the data as it is, without attempting to draw general conclusions or infer relationships between variables The results of data analysis shows that the effectiveness of regional taxes reaches 105%, so it is categorized as very effective. Local tax contributions in Ternate City in 2018-2022 are 70%, 71%, 69%, 71%, 73%. The average Ternate City Regional Tax Controversy reaches 71% so that it can be categorized well.
MOTOR VEHICLE TAXPAYER COMPLIANCE: AWARENESS, SOCIALIZATION AND MOTOR VEHICLE TAX AMOLISHMENT Devi Rahmadhani; Haryono Haryono
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.6224

Abstract

This research aims to determine the influence of taxpayer awareness, tax socialization and motor vehicle tax relief on motor vehicle taxpayer compliance. The research method used is a quantitative research method. The object of this research is registered vehicle taxpayers registered at Samsat Serpong. The population of this study was 274,539 taxpayers, which was determined using the Slovin formula with an error rate α of 10%. The sample for this research consisted of 100 respondents, using the Accidental Sampling sampling technique. Data collection methods used were descriptive analysis validity test, reliability test, classic assumption test (normality test, multicollinearity test, heteroscedasticity test), autocorrelation test, multiple regression analysis, hypothesis testing (coefficient of determination test, F test, t test) with the help of SPSS software version 25. The results of this research show that Taxpayer Awareness, Tax Socialization and Motor Vehicle Tax Reduction simultaneously influence Motor Vehicle Taxpayer Compliance. Partially, the Motor Vehicle Taxpayer Awareness variable has an effect on Motor Vehicle Taxpayer Compliance, the Tax Socialization variable has no effect on Motor Vehicle Taxpayer Compliance, and the Motor Vehicle Tax Whitening variable has an effect on Motor Vehicle Taxpayer Compliance.
DIGITAL FINANCE DAN CLOUD COMPUTING TERHADAP EFISIENSI PROSES AKUNTANSI: LITERATURE REVIEW Neriana; Rina Tjandra Kirana DP
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.7203

Abstract

 In the rapidly developing digital era, information technology transformation has become a crucial factor in improving the efficiency of company operations, especially in the field of accounting. This study examines the role of digital finance and the use of cloud computing as the main factors in improving the efficiency of the accounting process. Digital finance enables the automation of financial transactions, reduces manual errors, and accelerates the recording and analysis of financial data. Meanwhile, the implementation of cloud computing provides complexity in data storage, cost efficiency, and increases the accessibility and security of accounting information. The method used in this study is the Systematic Literature Review (SLR) with the PRISMA approach to identify, disseminate, and analyze relevant literature from 2020-2025. The results of the study show that digital finance and cloud computing can improve the efficiency of the accounting process by reducing the burden of manual administration, increasing data accuracy, and supporting faster and more precise data-based decision making. However, challenges such as data security, regulatory requirements, and infrastructure readiness are still obstacles to its implementation. This study provides insight for companies and managers in adopting digital finance and cloud computing as a strategy to improve operational efficiency.
PENGARUH RASIO KEUANGAN PERBANKAN TERHADAP HARGA SAHAM BANK TERDAFTAR DI BEI Ririn A. Muhamad; Rusman Soleman; Suwito
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.6734

Abstract

The purpose of this study is to determine whether NPL, LDR, GCG, NIM, ROA, ROE, CAR & BOPO affect the stock prices of banking companies listed on the Indonesia Stock Exchange for the period 2018-2022. There are 47 populations in this study, using purposive sampling as a research method to obtain 12 samples. All financial ratio data are taken from the company's financial statements obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) The analysis technique used is multiple linear regression. Based on the results of the study, it shows that: Non-Performing Loans (NPL) have no effect on stock prices. Loan To Deposit Ratio (LDR) has no effect on stock prices. Good Corporate Governance (GCG) has a negative and significant effect on stock prices. Net Interest Margin (NIM) has a positive and significant effect on stock prices. Return On Assets (ROA) has a negative and significant effect on stock prices. Return On Equity (ROE) has a positive and significant effect on stock prices. Capital Adequacy Ratio (CAR) has no effect on stock prices. Operating Expenses Operating Income (BOPO) has a positive and significant effect on stock prices.
PENGARUH PROFITABILITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE Elvira, Dilla; Samrotun, Yuli Chomsatu
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.7320

Abstract

Taxes are binding and must be met by every individual or state entity. Taxes play a crucial role in increasing national income, which is directly related to national growth. Therefore, it is necessary to examine the factors that influence tax evasion. This research investigates the influence of profitability, leverage, and capital intensity on tax avoidance among transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected using a purposive sampling technique, resulting in 12 companies over a three-year observation period (36 data points). The data was analyzed using multiple linear regression. Several assumptions were met, including freedom from multicollinearity, identical residuals, independence, and a normal distribution. The normality assumption was not met, necessitating outlier elimination. After conducting an outlier elimination process, the final dataset consisted of 33 observations. The findings reveal that both profitability and leverage have a positive impact on tax avoidance, whereas capital intensity does not exhibit a statistically significant effect.
STUDI PERILAKU KREDIT BERISIKO MAHASISWA DALAM PENGGUNAAN LAYANAN PAYLATER Neng Selviana; Zulkarnain
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.7437

Abstract

This study aims to analyze risky credit behavior among university students, focusing on the use of paylater. This behavior is measured through two main indicators: risky borrowing and risky paying. The study used an online survey distributed to 112 student respondents in Sukabumi. The results show that students in Sukabumi have a significant level of risky credit behavior, with the combined average score for the risky borrowing indicators being 57,44%. This behavior is manifested through a strong tendency to be tempted by discounts (67,68%), make impulsive purchases (54,46%), and use paylater without considering their ability to pay (50,18%). For the risky paying, it was found that for the tendency to be late in making payments was 48,57%, while for ignoring fines reached 50,71%. This indicates that a significant portion of students lack discipline in managing their debt obligations. Further analysis shows a significant difference based on gender, where female have higher scores on almost all risky behavior indicators, such as in impulsive purchases (57,46%) and the tendency to ignore fines (55,87%) compared to males. Therefore, it is suggested that university and financial service providers collaborate to improve students' financial literacy, concerning debt management and the consequences of irresponsible credit behavior.

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