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MARATUS ZAHRO
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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 INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM DI KOTA TERNATE Ismail, Wardi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 3 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i3.6456

Abstract

This study aims for analyze how influence inclusion finance and literacy finance to performance of Micro, Small and Medium Enterprises (MSMEs) in Ternate City. Election sample in study this use formula slovin and technique taking sample used is Probability sampling. Technique data collection is done use questionnaire, object in study this is SMEs in Ternate City. Test hypothesis in study this use analysis multiple linear regression with SPSS help. Results from study this is found that: (1) Influence inclusion finance influential to performance of Micro, Small and Medium Enterprises (MSMEs). Thus, the wider the financial information disclosure, the performance will increase and conversely, the narrower the financial disclosure, the more it will hinder the rate of performance improvement; (2) Literacy finance influential to performance of Micro, Small and medium Enterprises Medium (MSMEs). Thus, if business actors have good financial literacy, they will increase the business they run. With financial literacy, people are able to allocate their finances well.
ANALISIS PINJAMAN DAERAH DALAM PEMBIAYAAN PEMBANGUNAN PADA DAERAH KABUPATEN HALMAHERA UTARA Arifin, Putri Dewi Annira; Syahdan, Rinto; Sinen, Kasim
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 3 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i2.6462

Abstract

The research aims to determine the long-term debt repayment capacity of North Halmahera Regency and determine the ability of North Halmahera Regency to finance development 2018-2022. The research results show (1) The financial condition of the North Halmahera Regency Government is quite good because seen from 2018-2021, the North Halmahera Regency Government does not have short-term, medium-term and long-term loans. However, in 2022, the North Halmahera Regency government's finances will experience a deficit due to expenditure that is greater than the income received by the region. (2) DSCR analysis in 2022 show a value of -76,980, which means that North Halmahera Regency has not been able to repay the loan principal and interest. because it is less than 2.5. (3) The Regional Government of North Halmahera Regency during the 2018-2022 budget year does not have short or medium term loans. The only loans owned are long-term loans in 2022 which will be used to cover the budget deficit and to finance activities in the form of providing public service facilities and infrastructure. (4) The financial performance of the Regional Government of North Halmahera Regency is measured by the ratio of the degree of fiscal decentralization during the 2018 to fiscal years. By 2022 the average percentage obtained is 10.03% on a scale of 10.01-20.00% with the criteria of poor regional financial capacity.
ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DESA Pangemanan, Sintiya Febriany Debora
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.v3i2.6516

Abstract

The aim of this research is to analyze the management of the Village APBD in Wangeotak Village, Malifut District, North Halmahera Regency, and analyze APBDesa Accountability in Wangeotak Village, Malifut District, North Halmahera Regency. This research describes village financial management in Wangeotak village, Malifut sub-district which includes: planning, implementation, administration, reporting, accountability, guidance and supervision of village finances as well as comparing their conformity with Minister of Home Affairs regulation number 113 of 2014 concerning village financial management. The data used primary data, direct interviews with parties related to financial management and secondary data on the APBDesa, RPJMDesa, and RKPDesa. Research result show that management of village funds, the Wangeotak village government has carried out good management by referring to regulations or standards determined by the government. Good Village Fund Management is Regulated in Law Number 6 of 2014 concerning Villages, especially in Wangeotak village regarding Participation by involving the community in planning and transparency to provide open information in the implementation of the Wangeotak village fund in 2023 which has not been fully felt or known by the community as a whole due to because the transparency model is very confusing to find out how much budget will then be budgeted for 2023, which is in accordance with each field. The lack of participation from the community was also caused by political differences that occurred in 2019 related to the village elections.
ANALISIS PENGEMBANGAN DAN PEMANFAATAN PEMBIAYAAN DAERAH DAN PENGARUHNYA TERHADAP PENDAPATAN ASLI DAERAH DI PEMERINTAH KOTA KUPANG Pattimau, Andrianus
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 3 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i3.6555

Abstract

This research aims to determine the development and utilization of regional financing and its influence on Regional Original Income. This research was conducted at the Kupang City Regional Financial and Asset Agency, using statistical regression analysis tests to determine and test the relationship and/or influence of capital participation on local original income. Based on the test, it is concluded that; 1) Permanent regional capital (investment) participation for five years experienced an increase that was not constant or experienced fluctuations. The conclusion is drawn that the regional capital participation (investment) which has a permanent positive effect on regional original income is rejected; 2) Non-permanent regional capital (investment) participation does not involve non-permanent regional capital (investment) every year. The conclusion is drawn that there is an insignificant influence between non-permanent regional capital participation (investment) and regional original income; 3) Permanent and non-permanent regional capital participation (investment) for nine years has experienced an increase that is not constant or fluctuating. The conclusion is drawn that permanent and non-permanent regional capital participation (investment) together have no effect on regional original income; and 4) Based on data analysis using LINDO version 19.0, that the regional capital participation (investment) only focuses on two companies (Bank NTT and PDAM Kupang City), so it has not been able to make a large contribution to locally-generated revenue.
ANALISIS FAKTOR DETERMINAN RETURN ON ASSET PADA PERUSAHAAN PEERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Said, Sri Wahyuni
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 3 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i3.6606

Abstract

The aim of this research is to determine the effect of Capital Adequascy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Intrest Margin (NIM), Non Performing Loan (NPL), and Operating Costs and Operating Income (BOPO) on Return On Asset (ROA). This research is quantitative research. The population in this research is banking companies listed on the Indonesia stock Exchange 2018-2022. The sampling technique uses the period sampling method. The samples used in this research were 154. The data used was secondary data and was collected via internet information. The data analysis technique used is multiple linear analysis using the SPSS version 25 program. The results of this study show that the Capital Adequascy Ratio (CAR) variable has a significant positive effect on Return On Asset (ROA), Loan to Deposit Ratio (LDR) has a significant positive effect on Return On Asset (ROA), Net Intrest Margin (NIM) has a positive effect on Return On Asset (ROA), Non Performing Loan (NPL) has a negative effect on Return On Asset (ROA) and Operating Costs and Operating Income (BOPO) has a significant negative effect on Return On Asset (ROA).
PENELITIAN PAJAK DAERAH: STUDI BIBLIOGRAFI 27 TAHUN Erfandi, Moh.; Lastanti, Nadila; Aniyah, Shofinatul; Wati, Nova Dwi Medya; Herawati, Nurul
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.v3i2.6620

Abstract

This research examines tax research, with the theme of regional taxes as an indicator of the development of tax science in Indonesia. Regional taxes are managed by provinces and districts/cities. Regional taxes are a contribution to regional original income, where regional taxes influence government administration activities and regional buildings. This research uses a sample of 194 articles published in SINTA 1 and 2 accredited journals. This research classifies them based on research topics and methods. The observation period used is 1997 – 2023. The research results show that the most researched topic is economics. Regional tax research is dominated by a quantitative paradigm. This research also found that 1997 was the first year that regional tax articles were published in SINTA 1 and 2 accredited journals. The implication of this research is to provide insight into the development of regional tax research in Indonesia over a period of 27 years and contribute to the accounting literature for understanding aspects of taxation. Apart from that, regional tax research is still open to further research using a qualitative paradigm and research topics that are still rarely researched.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN Winarti, Yulita Ayu; Handayani, Nur
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.v3i2.6663

Abstract

This Research aimed to examise the effect of capital structure, firm size, and asset growth on firm value. Those three variables were the factors that affected the firm value and further influenced investors’ intention to invest their capital within companies. Moreover, the Capital structure was calculated by Debt to Equity Ratio (DER), firm size was calculated by Firm Size, and assets growth was calculated by assets growth formula. The Research was quantitative. Furthermore, the population was Telecomunication companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 16 companies as the sample. Additionally, the observation period was 4 years (2019-2022). Therefore, there were 64 data samples taken. In addition, the data analysis technique used multiple linear regression. The result showed that capital structure had a positive effect on firm value. On the other hand, firm size had a negative effect on firm value. In contrast, asset growth did not effect firm value.
POTENSI KONTRIBUSI RETRIBUSI PENGENDALIAN MENARA TELEKOMUNIKASI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN Adristy, Nadhiva Bayu; Sulistyowati, Endah
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.v3i2.6696

Abstract

This research research aimed to find out and prove the incline of telecommunication tower control retribution in Lamongan district during 2018-2022. Also, it aimed to find out and prove the potency of telecommunication tower control retribution on Local-owned Source Revenue in the Lamongan district. Moreover, the population was Communication and Informatic Office and Financial Management and Local Asset Board of Lamongan district. The research was descriptive-qualitative. The data were primary and taken throught interviews with 6 informants in the Communication and Informatic Office and Financial Management and Local Asset Board of Lamongan district. Besides primary, the data were secondary and taken through documentation and some reports related to the retribution of telecommunication tower control and Local-owned Source Revenue of Lamongan District. The result showed that the level of contribution of telecommunication tower control on Local-owned Source Revenue during 2018-2022 was very low. However, the Local-owned Source Revenue of Lamongan district during 2018-2022 was increased since sources of revenue had been optimized. In contrast, the Local-owned Source Revenue of Lamongan in 2022 had declined as one of the factors was COVID-19 caused the sources to become less optimized.
FAKTOR INTERNAL PENYERAPAN TENAGA KERJA DI PULAU JAWA Haydarsyah, M. Zidan; Nilasari, Aprillia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 3 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i3.6787

Abstract

This study aims to determine the impact of independent variables, namely Population, Education Level, and Minimum Wage on the dependent variable, namely Labor Absorption, partially or simultaneously in Java Island in 2017-2023. This study uses a quantitative approach and uses secondary data obtained from the Central Statistics Agency. The population in this study is all data on population, education level, provincial minimum wage, and number of workers in provinces in Java Island, while the sample is all data on population, education level, provincial minimum wage, and number of workers in provinces in Java Island in a period of 7 years, namely 2017 - 2023. The analysis method used is panel data regression. In this study, the results obtained are that the Population and Education Level variables have a positive impact on Labor Absorption, while the Minimum Wage variable does not affect Labor Absorption, and all independent variables have a simultaneous or joint effect on Labor Absorption in Java Island. This simultaneous influence has a significance level of 99.73% while the other 0.27% is explained by other variables outside the variables in the study.
KINERJA KEUANGAN PERUSAHAAN TEKSTIL DAN GARMEN SEBELUM DAN SELAMA PANDEMI COVID-19 Pattiruhu, Dionisius Christopher Septa Hernawan; Tanggulungan, Gustin
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 3 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i2.6801

Abstract

This study aims to obtain empirical evidence and compare the financial performance conditions of companies in the textile and garment industry before and during the COVID-19 pandemic. The textile and garment industry is in the third highest position of Indonesian industry. The research data is secondary data obtained from the Indonesia Stock Exchange. Using a purposive sampling technique, 10 textile and garment companies were selected in the 2018-2022 period. The data were analyzed using financial ratios including liquidity, solvency, profitability, and activity ratios. The Wilcoxon test was used to test the difference in the company's financial performance in the period before and during the Covid-19 pandemic with Microsoft Excel and SPSS 27. The results show that the financial performance of textile and garment companies in Indonesia during the observation period was quite diverse. The difference test informs of differences in DER and TATO. However, there was no difference in performance based on CR, QR, DAR, NPM, ROA, GPM, and ITO. Companies that made extensive asset investments before the pandemic showed worse DER and TATO during the pandemic. Companies that were innovative in producing PPE showed better performance.

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