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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 108 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING Azzahra, Fika; Setyawati, Wiwit
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6347

Abstract

This research was conducted to determine the influence of perceived convenience, perceived usefulness, and security and confidentiality on individual taxpayers' interest in using E-Filing. The research method used is a quantitative method. The object of the research is individual taxpayers at Pamulang University, specifically the Undergraduate Accounting Study Program, semesters 1 to 8. The population of this research was 6,617 students in November 2023 using the Accidental Sampling sampling technique. The data collection methods used are descriptive analysis, validity test, reliability test, classic assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear analysis, hypothesis testing (f test, t test, and coefficient of determination test) with the help of SPSS software version 25. The results of this research show that Perception of Convenience, Perception of Usefulness, and Security and Confidentiality simultaneously influence the Interest of Individual Taxpayers in Using E-Filing. The results of this research show that Perception of Convenience, Perception of Usefulness, and Security and Confidentiality partially influence the Interest of Individual Taxpayers in Using E-Filing.
TEKNOLOGI ARTIFICIAL INTELLIGENCE DAN BLOCKCHAIN: SEBUAH KENISCAYAAN PADA AKUNTAN DAN AUDITOR Rahmawati, Mia Ika; Subardjo, Anang
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6355

Abstract

The development of technology has affected dramatic changes to the practice of all professions and accountants and auditors are no exception. This research provides a comprehensive review of the development of Artificial Intelligence and Blockchain technologies and their impact specifically in the accounting and auditing profession. This research aims to explore a change in the accounting and auditing profession in following the latest technological developments and analyzing the impact of its development in the future. This research method is using a descriptive qualitative approach. The results of this study are four research themes, namely: Real-Time Accounting, Triple-Entry Accounting, Sustainable Auditing and the Changing Role of Accountants and Auditors. By considering the dramatic changes and developments of Artificial Intelligence and Blockchain in the field of accounting and auditing, this research reflects how these two technologies will affect the processes and practices of accounting and auditors to be more effective and efficient. So that accountants and auditors can focus on planning and decision making. As for further research, it can be done with a quantitative approach, namely with experimental methods on the effect of artificial intelligence and blockchain technology on the behavior of accountants and auditors.
PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, OPINI AUDIT DAN ROTASI AUDITOR TERHADAP AUDIT DELAY Mesir, Khairul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6389

Abstract

The aim of this research is to determine and analyze the influence of company size, financial performance as measured by profitability ratios and solvency ratios, audit opinions and auditor rotation on audit delay. The population used in this research is various industrial subsector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This type of research is quantitative research with secondary data. Determining the data sample in this research uses a purposive sampling technique, namely by determining predetermined criteria. The sample of companies used in this research was 45 people and the method used was a panel data regression model with analysis tools using Eviews version 12. The results of research on companies in various subsectors of industry show that the variables of company size, profitability, solvency, audit opinion and audit rotation are consistent. simultaneously has a significant effect on audit delay and partially the variables of company size, profitability and solvency have a negative effect on audit delay, while the audit opinion and audit rotation variables have no effect on audit delay.
PENGARUH INTELLECTUAL CAPITAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING Latukau, Nurlina Alifka; Syahdan, Rinto; Meliana, Meliana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6393

Abstract

The purpose of this study is to analyze the effect of intellectual capital and profitability on company value with financial distress as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research method used is quantitative with the type of data secondary data. Data collection techniques use purposive sampling techniques. The model used in this study is panel data regression analysis using Eviews 12 as an analysis tool. The results of hypothesis testing in this study show that: (1) intellectual capital has no effect on company value, This indicates that intellectual capital has not been used as a decision-making tool, (2) profitability has a positive effect on company value, This shows that if the higher the profitability, the higher the value of the company, (3) intellectual capital does not affect the value of the company through Financial distress This shows that the disclosure of intellectual capital cannot affect financial distress which ultimately has an impact on the value of the company, (4) profitability affects the value of the company through financial distress.
PENGARUH TAX EXPENSES, TAX HAVEN UTILIZATION, FOREIGN OWNERSHIP DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING Wulandari, Enthy Sulistya Suci; Irawati, Wiwit
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 3 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i3.6401

Abstract

This research aims to examine the influence of tax expenses, tax haven utilization, foreign ownership and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method uses a purposive sampling method, with several predetermined criteria, there are 7 companies with observations for 5 years in quarterly reports, so the total sample is 140 data. The data analysis technique used is multiple linear regression analysis technique with eviews 12 program. The results of the regression test in this research prove that in particular, tax haven utilization and intangible assets have a negative effect on transfer pricing, while tax expenses and foreign ownership have no effect on transfer pricing. Tax burden is no longer a determining factor in a company's transfer pricing transactions, because there is a regulation from the government that requires the use of fair market value in transactions with affiliated parties/parties with special relationships. The amount of tax burden paid by the company cannot guarantee the company to transfer pricing, or it can also be caused by the stricter supervision of tax officers against the company.
FAKTOR DETERMINAN TAX AVOIDANCE PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2017-2021 Trihardhani, Kirana; Nahumury, Joicenda; Murni, Nur Suci I Mei; Nita, Riski Aprillia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6406

Abstract

This study aims to explain empirically whether leverage, firm size, fixed asset intensity, institutional ownership and managerial ownership affect tax avoidance. The type of research used in this study using quantitative research method and secondary data sources The population in this study is the consumer non cyclicals goods industry sector which had been registered on Indonesia Stock Exchange (IDX) from the 2017-2021 period. This sampling technique uses panel data regression analysis with the Eviews 10 application to process the data. Purposive sampling method was chosen to determine the number of research samples. During the research period there were 113 companies of consumer non cyclicals goods industry sector which had been enrolled on IDX. Based on the criteria those have been determined, there were 48 companies or a total of 240 samples during the five years of research. The empirical results of this study indicate that fixed assets intensity has a positive and significant effect, institutional ownership and managerial ownership have a negative and significant effect, while leverage and firm size have no effect on tax avoidance. Previous research gaps have pushed this tax avoidance study to be conducted again. Especially at companies of consumer non cyclicals goods industry.
THE INFLUENCE OF PROFITABILITY AND FUNDING DECISIONS ON COMPANY VALUE Hartika, Novitania Mutiara; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6408

Abstract

This research aimed to examine the effect of profitability and fund decisions on the firm value of Food and Beverage companies that were listed on the Indonesia Stock Exchange during 2017-2020. The research was quantitative. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 64 samples from 16 Food and Beverage companies with 4 years of observations (2017-2020). The data analysis technique used multiple linear regression. The research result concluded that profitability which was measured by Return On Equity had a significant positive effect on the firm value. However, That measured Profitability by the Net Profit Margin had a positive effect but did not on the firm value. Fund decisions that were measured by Debt Equity Ratio had a positive effect but did not affect firm value. In conclusion, that profitability (ROE) has an influence on firm value of food and beverage companies.
VILLAGE FUND MANAGEMENT PHENOMENOLOGICAL STUDY IN WERE VILLAGE, CENTRAL HALMAHERA REGENCY Noho, Adisa; Jeandry, Gregorius; Suwito, Suwito; Ali, Iqbal M Aris
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6427

Abstract

This study aims to determine the phenomenon that occurs as well as community perceptions about the process of managing village funds in Were Village regarding the planning, implementation and accountability of village funds in Were Village, Weda District, Central Halmahera Regency. The research method used in this study is a qualitative phenomenological approach, where in this research it is descriptive, namely looking in detail at the phenomena that are really visible. The results of this study show that the management of village funds in Were Village is quite good. The village apparatus has tried to realize community welfare despite the lack of communication, causing the implementation of its management to involve only a few village communities. Community participation is very minimal due to miscommunication between village officials to the community, this is due to the lack of socialization from village officials so that the understanding of the people of Were Village itself lacks understanding of village fund management in Were Village. Therefore, it is hoped that the village can jointly increase self-awareness and be more open about the management of village funds in the village itself.
PEMANFAATAN INSENTIF PAJAK DI MASA PANDEMI COVID-19 PADA USAHA MIKRO KECIL DAN MENENGAH Rio, Widya Andasari
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 2 (2024): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i2.6435

Abstract

Utilization of tax incentives during the Covid-19 pandemic in micro, small and medium enterprises in onlineshop media on social media in Ternate City. The purpose of this study was to determine and analyze the utilization of MSME tax incentives in Ternate City during the Covid-19 pandemic. This research uses a qualitative method with a phenomenological approach, with a total of four informants from MSMEs in Ternate City. Data collection techniques by means of observation, interviews and documentation. Data testing techniques using triangulation. The results showed that in the utilization of tax incentives there are several obstacles that allow MSMEs in Ternate City not to take advantage of the final income tax incentive borne by the government. However, with the existence of drivers, Ternate City MSMEs continue to take advantage of tax incentives during the pandemic and the perspective of MSMEs shows that the utilization of tax incentives can reduce the tax burden during a pandemic, can maintain business continuity, and there are MSMEs that are less interested in tax incentives, and are less effective in maintaining business.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPULAUAN SULA Sahdan, Rinto; Hormati, Asrudin; Irham, Jumiati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 2 (2024): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i2.6445

Abstract

This research aims to provide information to the public regarding the presentation of financial statements and the performance of local governments in realizing accountability. As well as knowing the performance of the local government of Sula Islands Regency by using the APBD financial ratio, especially the effectiveness ratio, efficiency ratio, independence ratio and harmony ratio, and growth ratio. The type of data used in this study is quantitative data. The data is documentation of the 2019-2021 APBD financial statements. The object of the research used is the Regional Government of Sula Islands Regency, namely the Regional Asset Management Revenue Office. The results of the research show that the analysis of financial ratios in the regional revenue and expenditure budget for the 2019-2022 fiscal year as measured through the effectiveness ratio of the 2019-2022 fiscal year is quite effective, the efficiency ratio of the 2019-2022 fiscal year is quite efficient, the independence ratio of the 2019-2012 fiscal year is very low, the compatibility ratio of the 2019-2022 fiscal year which explains that the results of the operating expenditure ratio are prioritized compared to the capital expenditure ratio, and the growth ratio of regional original income, revenue growth ratio, operating expenditure growth ratio, and capital expenditure growth, there is a fluctuating increase from 2019-2022.

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