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MARATUS ZAHRO
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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 PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Putri Kharisma; Maswar Patuh Priyadi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6048

Abstract

The research aimed to examine: 1) the effect of profitability on the firm value; 2) the effect of firm size on the firm value; 3) Corporate Social Responsibility which moderated the effect of profitability on the firm value; 4) Corporate Social Responsibility which moderated the effect of the firm size on the firm value. The population was Healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. Furthermore, the data collection technique used a purposive sampling technique. From 23 Healthcare companies, there were 18 companies that fulfilled the criteria as the sample. In total, there were 90 data observation samples. Moreover, the data analysis technique used multiple linear analyses with SPSS (Statistical Product and Service Solution) 26 versions. The result indicated that: 1) profitability had a positive effect on the firm value; 2) firm size did not affect the firm value; 3) Corporate Social Responsibility was able to moderate the profitability on the firm value; 4) Corporate Social Responsibility was able to moderate the firm size on the firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Dina Aris Primawati; Andajani Andajani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6112

Abstract

This research aimed to examine the effect of Corporate Social Responsibility on the firm value of mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. Corporate Social Responsibility based on Global Reporting Initiative (G-4) consisted of 3 performance categories: economic performance, environmental performance, and social performance on the firm value, referred to as Tobin’s. The research was quantitative. The data were secondary, in the form of annual reports. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 26 mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019 as the sample. Therefore, in total there were 104 data of observations. Furthermore, the data analysis technique used multiple linear regression. The result concluded that economic performance had a positive effect on firm value. However, the environmental performance had a negative effect on firm value. In contrast, the social performance had a positive effect on firn value.
PENGARUH PENDAPATAN DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN DENGAN GAYA HIDUP SEBAGAI VARIABEL PEMODERASI Ali, Mujahid Zaid; Asyik, Nur Fadjrih
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6136

Abstract

Financial behavior has an important role in this latest situation within the organization and company, and also in employees. The main issue is lack of understanding of financial behavior. Therefore, it is important to find out how lifestyle can affect someone’s financial behavior in self-controlling. This research aimed to examine the effect of income and financial literacy on financial behavior, with lifestyle as a moderating variable. The research was quantitative. Moreover, the population was 156 employees who worked at Sarana Metal Group Surabaya. The data collection technique used purposive sampling, which the sample was based on the criteria given. In line with that, there were 54 respondents as the sample. Furthermore, the data analysis technique used Moderated Regression Analysis (MRA) with SPSS 23. The result concluded that 1) income had a positive effect on financial behavior; 2) financial literacy had a positive effect on financial behavior; 3) lifestyle could not be able to moderate the effect of income on financial behavior; and 4) lifestyle could moderate the effect of financial literacy on financial behavior at Sarana Metal Group Surabaya.
PENGARUH PENGENDALIAN INTERNAL, SASARAN ANGGARAN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA ORGANISASI Maanary, Audryan Novalino; Handayani, Nur
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6137

Abstract

This research aimed to examine and identify the effect of internal control, budget targets, and human resource quality on the church organization’s performance in Sidoarjo (GPIB). The population was leader or active pastor, active assembly, active management in the servant category, and church employees in Sidoarjo (GPIB Bethesda, GPIB Tiberias, and GPIB Shalom). Moreover, the research was quantitative. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 96 respondents as the sample. Furthermore, the data were primary. The data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 29 version. The result of the data which were collected and analyzed showed that internal control had a positive effect on the church organization's performance. Similarly, budget targets had a positive effect on the church organization's performance. Likewise, human resource quality had a positive and significan effect on the church organization’s performance.
DETERMINAN MINAT BERTRANSAKSI MENGGUNAKANAN FINANCIAL TECHNOLOGY Wardana, Ovi Rizki; Aliyah, Siti; Yanto, Yanto
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i2.5966

Abstract

This study aims to determine the effect of perceived convenience, risk, attitude, subjective norms, knowledge, benefits and trust on interest in transacting using financial technology. This research is a quantitative research with data collection techniques using questionnaires to undergraduate students at UNISNU Jepara. The population in this study were undergraduate students at UNISNU Jepara. The sampling method in this study was simple random sampling method because the population size was known and the researcher used the slovin formula to determine the sample size for use in this study, namely a total sample of 98 students. The results showed that Perceived Convenience, Risk, Attitudes, Subjective Norms, and Trust had a positive effect on Interest in transacting using fintech among UNISNU Jepara students. While Risk, Effectiveness, Knowledge, and Benefits have no effect on Interest in transacting using fintech for UNISNU Jepara Students. The value of the coefficient of determination is 0.975. This explains that 97.5% of the variation in Interest in Transactions Using Financial technology can be explained through this regression. While the remaining 2.5% is explained by other variables outside of this study.
PENGARUH PENERAPAN E-SAMSAT, TINGKAT EKONOMI, DAN BIRO JASA TERHADAP MOTIVASI MEMBAYAR PAJAK KENDARAAN BERMOTOR Prasetyo, Haris; Herawati, Nurul; Auliyah, Robiatul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6099

Abstract

This research aims to examine the influence of implementing e-SAMSAT, economic level, and service bureau on motivation to pay motor vehicle tax during the COVID-19 pandemic. This research uses a sample of motor vehicle taxpayers in Jombang Regency, East Java Province. The number of respondents used was 107 motor vehicle taxpayers. The sampling method is simple random sampling. Data collection was carried out using a questionnaire method and processed using SPSS. The research methods used were pilot tests, descriptive statistical analysis, data quality tests, classical assumption tests, and multiple regression analysis. This research found that e-SAMSAT and economic level influenced motivation to pay motor vehicle tax during the COVID-19 pandemic. In contrast, service bureaus did not affect motivation to pay motor vehicle tax during the COVID-19 pandemic. The findings of this research imply that e-SAMSAT services can be an alternative in motivating taxpayer compliance in paying motor vehicle taxes. Therefore, it is necessary to intensify the socialization of e-SAMSAT services to motor vehicle taxpayers. The research implication related to economic-level findings is that the government needs to provide tax incentives to taxpayers if there is a problem of global economic difficulties, such as during COVID-19.
PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Aldaniar, Nadya; Sapari, Sapari
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6144

Abstract

This research aimed to examine the effect of Good Corporate governance (GCG) and financial distress on the tax avoidance of companies listed on the Indonesia Stock Exchange (IDX). The GCG was measured by the number of independent commissioners divided by the number of commissioner boards, the number of institutional owners divided by the number of distributed stocks, and the audit committee. While financial distress was measured by Interest Coverage Ratio (ICR) and tax avoidance was measured by Cash Effective Tax Rate (CETR).The research was quantitative. Moreover, the population was Property and Real estate companies listed on IDX during 2019-2021. The data collection technique used purposive sampling. In line with that, there were 54 samples from 18 Property and Real estate companies.However, there were 12 outlier data. In total, there were 42 data samples obtained. Furthermore, the data analysis technique used multiple linear regression with SPSS. The result concluded that the audit committee had a positive effect on tax avoidance. In contrast, institutional ownership had a negative effect on tax avoidance.On the contrary, both independent commissioners and financial distress did not affect tax avoidance.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM Muthmainnah, Muthmainnah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6239

Abstract

Stock price is a measure of investor interest to invest in a company. For companies, a benchmark of company valuation can increase the company's stock price. Therefore, the company needs to know whether the share price is determined by the company's financial kinerje. Financial performance used in Return on Assets (ROA) and Return on Equity (ROE) research. The purpose of the research is to examine whether the share price of LQ45 companies is determined by financial performance during 2018-2022 on the Indonesia Stock Exchange. This research is causal research and multiple linear regression was selected with the help of Eviews version 12. This research is proven to find that financial performance shows that simultaneously ROA and ROE have a significant influence on stock prices. Partially, Return on Assets (ROA) has a positive and significant effect on stock prices while Return on Equity (ROE) has no influence on stock prices. These means ROA is measured for financial performance.
PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Lalita, Alma; Rahayuningsih, Deasy Ariyanti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6245

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of managerial ownership, institutional ownership, board of directors, independent board of commissioners, audit committee, company size, company age, leverage and profitability on tax avoidance. This research is expected to provide insight, knowledge and references regarding factors affecting tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange as well as a guideline for testing that will be carried out in future research. This research is expected to provide information and insight to investors as a basis for making investment decisions related to variables that affect tax avoidance in manufacturing companies. The population that is the focus of this research includes 83 manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. In this research, the sample used was 249 data. The sampling technique uses a purposive sampling method. The hypothesis was tested using the multiple regression method. The empirical results of this research show that the audit committee, leverage and profitability have an influence on tax avoidance. Apart from that, other variables such as managerial ownership, institutional ownership, board of directors, independent board of commissioners, company size and company age have no influence on tax avoidance.
HERMENEUTIKA LABA PADA NELAYAN PAJEKO KELURAHAN RUA DI KOTA TERNATE Wisudawan, Kautsar
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6341

Abstract

The aim of this research is to explore the meaning of profit and profit determination in the views of Pajeko ship owners and fishermen and to analyze and construct the meaning of profit and profit determination for Pajeko ship owners and fishermen. This research site was carried out in one of the sub-districts in the city of Ternate, namely in the Rua sub-district, Ternate Island District. The informants in this research were business actors, including ship owners, ship captains and Pajeko crew members in Rua sub-district. The research method uses descriptive research methods with a hermeneutic approach, which is a branch of philosophy as an effort to interpret texts in order to gain an understanding.The results of the research show that Pajeko boat owners and fishermen interpret profit in terms of material profit, comfort profit and security profit. Based on Hermeneutics, Intentionalism, this section explains it by grouping it into historical and cultural or cultural contexts. The meaning of profit as material profit is interpreted as the influence of historical context. The meaning of profit as a sense of comfort is interpreted as the influence of historical context and cultural or cultural context, as well as the meaning of profit as a sense of security.

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