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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 108 Documents
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IMPLEMENTASI DIFFERENTIAL COST DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MEMBUAT SENDIRI ATAU MEMBELI Wahyuliningtyas, Sekar; Ratih, Nur Rahmanti; Kusummaningarti , Miladiah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5789

Abstract

Determining a decision to be taken by Tulungagung Ababiel Convection, it must be supported by sharp considerations. Making the right decision will result in an advantage for the company. One of the methods used in decision making is the differential cost method in making decisions to choose an option to increase profits. Making decisions using the differential method, it has something to do with opportunity costs where these costs aim to make choices and determine the decisions that must be taken and sacrifice other choices. By knowing this relationship, Ababiel Tulungagung Convection party can estimate how the implementation of differential costs and opportunity costs is in making decisions to make yourself or buy from outside so you can find out the right decisions for the company.The data analysis technique used in this study is a quantitative descriptive analysis technique. Data obtained from interviews and documentation. From the results of the analysis carried out, the research results show production costs which include raw material costs, labor costs, and factory overhead costs. After knowing the costs incurred, a comparison is made of the costs incurred by the company when producing itself with the cost of buying from suppliers. The company also uses opportunity costs to find out the opportunities the company gets if the company buys from outside and rents out the building it owns.
THE EFFECT OF PROFITABILITY AND FIRM SIZE ON CAPITAL STRUCTURE Susanti, Susanti; Widyawati, Dini; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5883

Abstract

This study aims to examine the effect of profitability and firm size on the company's capital structure. This research was conducted on 209 observation listed on the Indonesia Stock Exchange. This research is classified as a quantitative research. The research data used is in the form of information on financial report data and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data analysis technique uses multiple linear regression analysis. In assessing the company's capital structure using the Debt to Equity Ratio, profitability using the Return on Assets ratio and company size using the log of total assets. The results showed that profitability had a significant negative effect on capital structure. Companies that are able to generate profits in their operational activities will use retained earnings rather than increasing the company's debt. Meanwhile, firm size has a significant positive effect on capital structure. This shows that the larger the size of the company, the greater the operational needs of companies whose funding can come from debt.
PENGARUH FINANCIAL DISTRESS, TATA KELOLA PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Yantine, Melony Nurjul; Rahayuningsih, Deasy Ariyanti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5950

Abstract

The purpose of this research is to examine the significance of the effect of each independent variable. The independent variables in this study are financial distress, managerial ownership, board of director size, size of independent board of commissioners, audit committee, institutional ownership, and profitability. The dependent variable in this study is tax avoidance. The objects in this study are manufacturing companies listed on Indonesia Stock Exchange (IDX) for 2019-2021. The sample was selected taking into account several criteria from manufacturing companies for the 2019-2021 period listed on the Indonesia Stock Exchange (IDX), where 42 companies met the criteria and produced 126 data as samples. The hypothesis was tested by using multiple regression analysis. The results of this study indicate that financial distress has a significance value of 0.040 with a coefficient of -0.023 and profitability has a significance value of 0.012 with a coefficient of -0.507, both of which have a positive effect on tax avoidance. Managerial ownership variable has a significance value of 0.297, board of directors size variable has a significance value of 0.972, independent board of commissioners size variable has a significance value of 0.102, audit committee variable has a significance value of 0.153, and institutional ownership variable has a significance value of 0.245, which means that the five independent variables have no effect on tax avoidance. Tax avoidance tends to be done when the company is experiencing a downturn or an increase in economic terms with the aim of optimizing the company's financial position.
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Nadhifah, Isyfa Fuhrotun
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5951

Abstract

Tax aggressiveness is defined as a manager's action in reducing the company's tax burden for its own sake so that it will cause tension between managers and shareholders. This happens because tax aggressiveness is carried out by managers only for short-term interests without regard to long-term benefits for the company as expected by shareholders. This study aims to examine the effect of capital intensity, profitability, and inventori intensity on corporate tax aggressiveness. The independent variables used this study are capital intensity, profitability, and inventori intensity. While the dependent variable in in this study, tax agressiveness is measured by the effective tax rate (ETR). The method of sampling is purposive sampling in accordance with research criteria, selected as many as 20 campanies with the total data obtained 60 data in 3 years. Additionally, the data analysis technique used multiple linear regression with SPSS 23. The result of this study indicate that capital intensity significantly influence the aggressiveness of corporate taxes. Profitability significantly influence the aggressiveness of corporate taxes, and inventori intensity significantly influence the aggressiveness of corporate taxes.
DETERMINAN PEMAHAMAN SAK ETAP DI KOPERASI KABUPATEN JEPARA Dwineta, Meila; Rohman, Fatchur
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.5964

Abstract

Penelitian ini bertujuan untuk memahami pengaruh latar belakang pendidikan, jenjang pendidikan, pemberian informasi, dan sosialisasi, serta masa tugas pekerjaan terhadap pemahaman standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP) di koperasi. Metode penelitian menggunakan kuesioner yang disebarkan kepada 88 anggota koperasi simpan pinjam di Kabupaten Jepara. Data yang terkumpul dianalisis dengan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa latar belakang pendidikan, jenjang pendidikan, pemberian informasi, dan sosialisasi, serta masa tugas pekerjaan berpengaruh positif terhadap pemahaman SAK ETAP. Analisis regresi menunjukkan hubungan yang searah antara variabel-variabel tersebut dengan pemahaman SAK ETAP. Koefisien determinasi sebesar 0,474 mengindikasikan bahwa sekitar 47,4% variasi dalam pemahaman SAK ETAP dapat dijelaskan melalui regresi ini. Penelitian ini memberikan wawasan penting bagi pengelola koperasi dalam meningkatkan pemahaman tentang SAK ETAP dikalangan anggotanya, serta kontribusi pada peningkatan kinerja dan akuntabilitas keuangan koperasi. Diharapkan hasil ini dapat menjadi acuan dalam pengembangan program pendidikan dan sosialisasi yang lebih efektif, sehingga memberikan manfaat yang lebih besar bagi koperasi dan anggotanya.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Pradana, Era Yunian; Handayani, Nur
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5979

Abstract

This research aimed to examine the effect of Local-Owned Source revenue, General Allocation Fund, and Special Allocation Fund on the financial performance of local government in districts/cities of East Java Province. The research was quantitative. Moreover, the data collection technique used total sampling i.e., all the population members were the sample. In line with that, there were 38 districts/cities of East Java Province during the observation period of 2019-2021. Furthermore, the data were from the realization of regional income and expenditure budgets statement for all districts/cities in East Java Province and were taken from the Financial Audit Agency of East Java Province. Moreover, the data analysis technique used multiple linear regressions with SPSS 26. The result showed that (1) Local-Owned Source revenue had a positive effect on the financial performance of local government in districts/cities of East Java Province, (2) General Allocation Fund did not affect the financial performance of local government in districts/cities of East Java Province, and 3) Special Allocation Fund had a negative effect on the financial performance of local government in districts/cities of East Java Province.
STRUKTUR MODAL: INFLASI, NON-DEBT TAX SHIELD, DAN AGRESIVITAS PAJAK Septiananda, Nafillia; Pratiwi, Adhitya Putri
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.5999

Abstract

The purpose of this study is to identify and provide empirical evidence of the effect of inflation, non-debt tax shield and tax aggressiveness on capital structure. This study uses a sample of Basic Materials Companies Listed on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial reports and annual reports. The sampling technique used was purposive sampling, from 98 Basic Materials companies a sample of 14 companies was obtained for 5 years. The analysis used is panel data regression analysis using the Random Effect regression model. the data is processed with the help of Eviews 9 software. The results obtained show that simultaneously inflation, non-debt tax shield and tax aggressiveness have an effect on capital structure. The results obtained partially show that inflation has an effect on capital structure, non-debt tax shield has no effect on capital structure, and tax aggressiveness has no effect on capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS Budiarjo, Christopher Imanuel; Rahayuningsih, Deasy Ariyanti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6010

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti secara empiris mengenai pengaruh dari kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, intellectual capital, profitabilitas, likuiditas, aktivitas, dan solvabilitas. Variabel dependen pada penelitian ini adalah financial distress yang diukur menggunakan model Altman Z-Score. Objek penelitian yang digunakan pada penelitian ini adalah perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Metode pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling yang menghasilkan 143 perusahaan dengan total data 429 data. Pengujian hipotesis pada penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian yang diperoleh berdasarkan pengujian pada penelitian ini menunjukkan bahwa intellectual capital, profitabilitas, rasio aktivitas, dan solvabilitas berpengaruh negatif terhadap financial distress. Sedangkan kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, dan likuiditas tidak berpengaruh terhadap financial distress. Hal ini disebabkan tingkat pengawasan yang tidak efektif dari manajerial dan institusi dan proporsi komisaris independen yang ada hanya untuk memenuhi regulasi perusahaan saja. Selain itu, dibutuhkan waktu yang lama bagi perusahaan untuk mengubah aset menjadi kas untuk melunasi kewajiban jangka pendek perusahaan.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG), KUALITAS ASET DAN EFISIENSI TERHADAP PROFITABILITAS PADA BANK SYARIAH DI INDONESIA Anggraeni, Anggraeni; Giranti, Oktaviana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6018

Abstract

Return on Assets (ROA) is one indicator to measure the company's ability to generate profits from all assets used. This study aims to determine the effect of total commissioners, the proportion of independent commissioners, government ownership, foreign ownership, NPF, BOPO and Size on ROA simultaneously and partially. This study uses secondary data from Islamic Commercial Banks, from 2010-2020. The sample of this study is eleven Islamic commercial banks that have been operating from 2010 to 2020. This study uses SPSS version 26. The results show that the total commissioners, the proportion of independent commissioners, government ownership, foreign ownership, NPF, BOPO and Size have a significant effect on ROA. Independent commissioners, government ownership and foreign ownership partially have a negative and insignificant effect on ROA. NPF and BOPO partially significant negative effect on ROA. Total commissioners and Size partially have a positive and not significant effect on ROA.
EMERGENCY FUND PEKERJA FREELANCE: PENGARUH LITERASI KEUANGAN DAN FINANCIAL BEHAVIOR Eugene, Rebecca; Pertiwi, Dewi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6041

Abstract

This study aims to determine the influence of Literasi keuangan and Financial Behavior on the ownership of Emergency Fund Surabaya people who have Freelance work in the Digital Era. The method used is a quantitative method with the use of questionnaires as a means of data retrieval respondents. The sample used is 100 people of Surabaya who have freelance Jobs in the Digital age and are between 20-40 years old. Data analysis techniques used are logistic regression using IBM SPSS applications and the results of the analysis show that financial literacy has a significant effect on emergency fund ownership of Surabaya people who have freelance jobs in the digital era. Individuals who have a higher financial understanding and knowledge will be able to think about and recognize the need for emergency fund ownership. Financial Behavior has a significant effect on emergency fund ownership of Surabaya people who have freelance jobs in the digital era. Individuals who have good financial behavior can increase the opportunity to save for emergency fund ownership.

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