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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 98 Documents
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PENGARUH RASIO KEUANGAN, SALES GROWTH, DAN KEBIJAKAN DIVIDEN TERHADAP PERUBAHAN HARGA SAHAM Achmad Fawaid Ansori; Ikhsan Budi Riharjo
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.119 KB) | DOI: 10.24034/jiaku.v1i2.5383

Abstract

This research aimed to examine to examine and find out the effect of Finance, Sales Growth, and Dividen Policy on Stock Price Change. The Population was 36 manufacturing companies that were listed on Indonesia Stock Exchange (IDX) from 2017-up to 2020. Moreover, the research was quantitative. Furthermore, the data collection technique user purposive sampling. In line wiht that, there were 110 sample of manufacturing companies. Additionally, the data analysis technique used multiple linear regression. The research result concluded that Return On Asset (ROA) had a positive effect on stock price change, Return On Equity (ROE) had a positive effect on stock price change. On the other hand, the Current Ratio (CR) did not affect stock price change. In contast, Sales Growth had a positive effect on stock price change. On the contrary, the Dividend Payout Ratio did not affect the stock price change of manufacturing companies that were listed on the Indonesia Stock Exchange (IDX) from 2017-up to 2020.
DETERMINAN DISTRESS FINANSIAL BERDASARKAN STRUKTUR KEPEMILIKAN, LIKUIDITAS, DAN LEVERAGE Mochamad Ludvi Pratama; Endang Dwi Retnani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.543 KB) | DOI: 10.24034/jiaku.v1i2.5392

Abstract

This research aimed to examine the effect of Ownership Structure, Liquidity, and Leverage on Distress finansial. The ownership structure was measured by Institutional Ownership. Meanwhile, Managerial Ownership, Liquidity, Current Ratio, and Leverage were measured by Debt to Asset Ratio. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 70 samples from 10 Food and Beverage companies that were listed on Indonesia Stock Exchange (IDX) from 2014-up to 2020. The research result concluded that Institutional Ownership, as well as Managerial Ownership, had a negative effect on Distress finansial. It meant that the higher the Institutional and Managerial Ownership was, the lower the Distress finansial would be. On the other hand, liquidity did not affect Distress finansial. This meant that there were any other factors that would affect Distress finansial. In contrast, Leverage had a positive effect on Distress finansial. It happened as companies’ higher debt value could influence higher loans. Consequently, it affected financial burdens or companies’ Distress financial.
IMPLEMENTASI STANDAR AKUNTANSI ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM KOTA SUKABUMI Nurazizah; Zulkarnain Zulkarnain
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.872 KB) | DOI: 10.24034/jiaku.v1i2.5398

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the most dominating businesses in the world and Indonesia. The development of MSMEs is also quite rapid so that they can become supporters of the economy, especially in Indonesia. To support the development of MSMEs in preparing financial reports, the government issued a special Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) which is a simple form of General Accounting Standards. This study aims to determine whether MSME Mochi Lampion Sukabumi has implemented SAK EMKM in its financial reporting. The method used in this study is a descriptive qualitative method. Data were obtained from primary and secondary sources. Primary sources are obtained directly through interviews and observations while secondary sources are obtained from documents in the form of photos and notes regarding company profiles. The results showed that MSMEs Mochi Lampion Sukabumi in the process of preparing financial reports had implemented accounting standards such as journaling and cash flow but had not fully implemented SAK EMKM in their financial reporting. Only the preparation of the Income Statement is following SAK EMKM. As for the Statement of Financial Position and Notes to Financial Statements, MSME Mochi Lampion has not yet fully prepared.
PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Vingky Riswanto Ardhyansyah; Sugeng Praptoyo
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.931 KB) | DOI: 10.24034/jiaku.v1i2.5407

Abstract

This research aimed to examine the effect of profitability which was referred to as Return on Equity, and dividend policy which was referred to as the Dividend Payout Ratio on the stock price of property companies and Real Estate companies that were listed on Indonesia Stock Exchange 2017-2020. The research result concluded that Return on Equity had an insignificant effect on the stock price. It happened as companies' profit was not the only indicator of ROE. ROE had only viewed companies’ performance in getting some profits with owners’ investment. It lacked showing companies’ development and their prospect; so, the investors did not consider ROE as an investment consideration. In contrast, the Dividend Payout Ratio had a significant effect on the stock price. This meant investors preferred to have little share dividend since paid tax followed by the accepted dividend.
ANALISIS EFEKTIVITAS IMPLEMENTASI KEBIJAKAN SENSUS PAJAK NASIONAL PADA DIREKTORAT JENDERAL PAJAK SURABAYA Ahmad Ferianto; titik
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5349

Abstract

The purpose of this research is to analyze the effectiveness and the implementation of National Tax Census policy in the environment of Regional Office of Directorate General of Taxation East Java I Surabaya. Qualitative approach with the descriptive analysis is used in this research. The data collection is carried out by using literature study, statistics data, documentation and interview with the correspondent. The analysis of effectiveness is adopted from Value for Money based public sector performance assessment whereas the policy of implementation is focused on the mechanisms and the problems in the technical implementation of National Tax Census.The result of the analysis shows that (1) the implementation of National Tax Census policy has been reached properly; there are some indicators of success i.e.: disposition, communication, the structure of bureaucracy and its resources. (2) Yet, there is still an obstacle in the policy implementation such as: the difficult customers to make meeting appointment, public resistance (3) the implementation of national tax census in 2011 is in less effective category with the effectiveness ratio is 68.74 %. However, the implementation of national tax census in 2012 experienced improvement with its effectiveness ratio is 82.19 % that is in quite effective category.
PENGARUH LIKUDITAS DAN KEPEMILIKAN SAHAM TERHADAP AGRESIVITAS PAJAK Agung Kurniawan; Lailatul Amanah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5408

Abstract

This research aimed to examine effect of liquidity, institusional ownership, managerial ownership, and public ownership on tax agressivesness of primary consumptive goods of manufacturing companies that were listed on Indonesia’s Stock Exchange (IDX) from 2017-up to 2020. The research was quantitative with purposive sampling as the data collection technique. In the line with that, there were 124 samples from 31 companies that were listed on Indonesia’s Stock Exchange (IDX) from 2017-up to 2020. Moreover, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 25. The research result concluded that liquidity had a positive effect on tax aggressiveness with a significance of 0,000 < 0,050 and a coefficient of 5,468. Likewise, institusional ownership had a positive effect on tax aggressiveness with a significance of 0,000 < 0,050 and a coefficient of 11,352. On the other hand, managerial ownership did not effect on tax aggressiveness with a significance of 0,370 > 0,050 and a coefficient of -0,900. Similarly, public ownership did not effect on tax aggressiveness with a significance of 0,477 > 0,050 and a coefficient of 0,714.
PENGARUH ARUS KAS DAN RASIO HUTANG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING Sri Luayyi; Eliza Nurvianasari; Miladiah Kusumaningarti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5424

Abstract

This research aims to determine the effect of cash flow and debt ratios on companies with financial performance as a moderating variable. This research uses quantitative methods. The data used is secondary data in the form of financial reports for manufacturing companies in the food and beverage sector that were listed on the IDX before the 2016-2018 COVID-19 pandemic and during the 2019-2021 COVID-19 pandemic. The sampling technique used was purposive sampling. The results showed that before the pandemic cash flow had a positive effect on firm value, while during the pandemic this study proved that cash flow had no effect on firm value. The ratio variable before the pandemic in this study proved a positive influence on firm value, while during the pandemic this study proved that the debt ratio had a positive effect on firm value. Based on the moderated cash flow equation variable, it shows that before and during the pandemic it proves that financial performance cannot moderate the effect of cash flow on firm value. And the moderated debt ratio variable before and during the pandemic proves that financial performance can moderate the effect of the debt ratio on firm value.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN BUDAYA ETIS ORGANISASI TERHADAP KECURANGAN AKUNTANSI Awatif Awatif; Alvy Mulyaning Tyas
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5433

Abstract

This research aimed to examine the influence of the Effectiveness of Internal Control, Compensation Suitability, and Organizational Ethical Culture on Accounting Fraud. This research used a quantitative approach with primary data resources obtained from distributing questionnaires to all PT. Haryono Tours & Travel Surabaya staffs. The sampling technique used in this study is non-probability sampling using a saturated sampling method involving 28 respondents. The research questionnaire used a Likert scale with five responses rated from 1 to 5. The data processing method used multi-regression analysis utilizing SPSS software version 25. The results of this study show that the effectiveness of the internal control variable has a significant negative effect on accounting fraud, while compensation suitability and the organizational ethical culture variables do not affect accounting fraud. Then the result of this study obtained that the effectiveness of internal control, compensation suitability, and the organizational ethical culture variables simultaneously have a significant effect on accounting fraud.
GOOD CORPORATE GOVERNANCE DAN KINERJA PERBANKAN SYARIAH Metiya Fatikhatur Riziqiyah; Agung Prayogi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5437

Abstract

Performance is one of the things that can cause agency problems in the company. This is because performance is only made by some people in the company. For this reason, it is necessary to have good corporate governance to improve the supervisory mechanism within the company. The purpose of this study is to analyze the effect of the board of commissioners, audit committee and sharia supervisory board on the performance of Islamic banking. The research population is all Islamic banking registered with OJK for the period 2017-2021. The research sample was obtained by purposive sampling technique so as to produce as many as 9 Islamic banking. The research data were analyzed using multiple regression linear regression. The results show that the board of commissioners has no effect on the performance of Islamic banking. The audit committee is able to improve the performance of Islamic banking. The sharia supervisory board has a negative effect on the performance of Islamic banking. Based on the results of the study, it is necessary to increase the ability and competence of the sharia supervisory board in sharia banking to provide positive performance, strengthen the audit committee in sharia banking and maximize the role of the board of commissioners in the company.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia) Diyah Putri Kusumaningrum; Ulfah Setia Iswara
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5509

Abstract

This research aimed to examine and analyze independent variables consisting of profitability, leverage, and firm size; on the dependent variable namely, firm value. The profitability was measured by Return On Asset (ROA), leverage was measured by Debt to Equity Ratio (DER), and firm size was measured by SIZE. Meanwhile, the firm value was measured by Price Book Value (PBV). The population was Food and Beverage companies that were listed on Indonesia Stock Exchange (IDX) during 2017-2021. The research was quantitative. Furthermore, the data collection technique used purposive sampling. In line with that, there were 14 companies as the sample and 70 data of observations. Additionally, the data analysis technique used multiple linear analysis. The result concluded that (a) profitability had a positive effect on firm value. It meant, that with good profitability, the companies could become a good prospect for investors in the future. Likewise, (b) leverage had a positive effect on firm value. This meant that higher leverage would increase the firm value which the investors liked. However, (c) firm size did not affect firm value since it could not be a profit consideration within companies.

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