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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 98 Documents
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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Dinata , I Gede Arya Mahendra; Jayanti, Luh Gede Pande Sri Eka; Sutapa , I Nyoman
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.5427

Abstract

This study aims to determine the effect of Company Size, Profitability, Solvency, and Audit Opinion on Audit Delay in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2018-2020 Period. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 and the sample in this study was 77 manufacturing companies that had met the criteria using purposive sampling. The type of data in the study is quantitative data. This study used secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression analysis where the independent variables are company size, profitability, solvency and audit opinion while the dependent variables are audit delay. The results showed that the size of the company negatively affects the audit delay, profitability does not Effect on audit delay, solvency does not affect audit delay and audit opinion has a negative and significant effect on audit delay.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH Umasangadji, Umaya
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.6514

Abstract

The aim of this research is to analyze the influence of local original income, general allocation funds and special allocation funds on the level of regional financial independence in districts/cities in North Maluku province. The objects of this research are all Regency in North Maluku province. There are 50 data in this research. Data was obtained from the BPK RI Office representing North Maluku Province. The data is in the form of an APBD Realization Report which also contains data on regional financial independence which details the types of regional financial independence, balancing funds, regional original income. The test tool used is multiple regression analysis. The results of this research show that: (1) Regional original income has a positive effect on regional financial independence, the greater that the regional original inxome the greater the regional financial independence (2) General allocation funds have a negative effect on regional financial independence,  the greater the general allocation funds distributed by the government to a region, the smaller the level of financial independence of that region (3) Special allocation funds have a negative effect on regional financial independence. the greater the special allocation funds received by the region, the lower the regional financial independence
PENGARUH KONSERVATISME AKUNTANSI, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Sheli Maharani; Setyawati, Wiwit
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.6807

Abstract

The study aims to examine and analyze the effect of accounting conservatisme, inventory intensity and sales growth on tax avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. This type of research is quantitative, using secondary data. The analysis methode is panel data regression test using Microsoft Excel and Eviews 12 aplications. The population in this study are all Consumer Non-Cyclicals sectors. The data collection technique in this was a purposive samples, from 122 study populations to 35 were used as research samples. The results of the study show Accounting Conservatisme in Consumer Non-Cyclicals from 2018 to 2022. The result show Accounting Conservatisme and inventory intensity has No. effect on Tax Avoidance whereas Sales Growth has an effect on Tax Avoidance.
Optimasi Portofolio Dan Analisis Risiko Saham IDX30 Menggunakan K-Means, Markowitz Dan VaR Basri, Hanisa; Wibowo, Wahyu
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7244

Abstract

Investment involves growing personal wealth through asset value appreciation. From 2020 to 2024, Indonesians’ interest in investing rose by 228.52%. However, the 2022 National Survey on Financial Literacy and Inclusion (SNLIK) showed a decline in the capital market literacy index, dropping from 4.92% in 2019 to 4.11% in 2022. This highlights a gap between investment interest and financial knowledge. To address this issue, research was conducted to optimize portfolio formation using the K-Means and Markowitz methods, with risk measured through Value at Risk (VaR) Backtesting. The Markowitz method minimizes risk for a given return level, helping investors meet financial goals efficiently. The analysis used stocks from the IDX30 index, known for liquidity, strong fundamentals, and large market caps. The study produced an optimal portfolio with a 16% expected return and a 32.827% annual risk. The stock allocation is: AKRA (8.444%), AMRT (6.135%), BBCA (39.900%), BMRI (17.385%), BBNI (11.410%), ICBP (14.448%), and MEDC (2.278%). The portfolio's maximum loss was -1.628%, lower than any individual stock, demonstrating the model's accuracy and reliability in managing risk while maintaining return potential.
PENGHINDARAN PAJAK DALAM PERSPEKTIF KEUANGAN PERUSAHAAN: TINJAUAN LITERATUR ATAS PERAN PROFITABILITAS DAN LEVERAGE Widiyati, Dian; Nurmadina, Tia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7253

Abstract

Tax is one of the largest revenue sectors in the APBN posture which is used to improve people's welfare. However, many companies as taxpayers try to avoid taxes. This study aims to determine the effect of profitability and leverage variables on tax avoidance practices. The research method used is systematic literature review by searching for journals relevant to the topic. This study is limited to companies listed on the IDX in the property & real estate, manufacturing, and IDX80 index sectors. The results of the study found that there was inconsistency in the effect of profitability and leverage on tax avoidance. Several researchers stated that there was a significant positive effect between profitability and leverage on tax avoidance. Other researchers showed the opposite results. Profitability and leverage actually have a negative effect on tax avoidance. Through this study, it is hoped that it can provide benefits for interested parties to pay more attention to these actions. The government can be wiser in making policies to improve taxpayer compliance.
IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) Saputri, Apriliya Eka
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7262

Abstract

This study aims to analyze the financial statement presentation of the Micro, Small, and Medium Enterprise (MSME) Pizza-Q in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). It explores how Pizza-Q prepares its financial statements and whether they comply with SAK EMKM, the challenges faced during the preparation process, and the solutions to overcome these challenges. This research uses a qualitative method to provide a comprehensive description of how Pizza-Q presents its financial statements in accordance with SAK EMKM. The results of the study indicate that the owner of the MSME is motivated to prepare financial reports and apply standards based on the prevailing regulations. This reflects the entrepreneur's willingness to grow and develop the business.
Prediksi Financial Distress Menggunakan Metode Altman Z-Score Nia , Nadia Rachma; Iswara, Ulfah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.7333

Abstract

Penelitian ini bertujuan untuk memprediksi financial distress dengan menggunakan metode Altman Z-Score. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian dilakukan pada 4 perusahaan yang bergerak pada sektor usaha jasa infrastruktur subsektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021-2023. Analisis data dilakukan dengan melakukan perhitungan financial distress untuk masing-masing perusahaan. Metode Altman Z-Score yang digunakan dalam penelitian ini dengan melihat pengukuran yang terdiri atas: Working capital to total asset; Retained earning to total asset; EBIT to total asset; Market value of equity to market value of debt. Hasil analisis financial distress menggunakan metode Altman Z-Score pada empat perusahaan jasa infrastruktur subsektor kontruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) terdapat satu perusahaan yang berada pada kondisi grey area (zona abu-abu dimana masalah keuangan harus segera diatasi) pada tahun 2022 yaitu BDKR. Sedangkan tiga perusahaan yakni, FIMP, SMKM dan KRYA berada pada kondisi keuangan yang sehat.
Pengaruh Ukuran Perusahaan, Umur Perusahaan dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Kusnarti, Alvie; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.7358

Abstract

This research examines and analyzes the effect of firm size, age, and managerial ownership on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. Company financial performance reflects how the firm manages its finances to maximize its performance. Furthermore, the research applies quantitatively. The data collection technique used was purposive sampling, in which the sample was based on the criteria given. In line with that, there were 72 companies as samples from 18 banking companies listed on IDX from 2020-2023. Moreover, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solutions).The result indicates that firm size has a positive effect on company financial performance. Similarly, firm age has a positive effect on company financial performance. On the other hand, managerial ownership does not affect the company financial performance.
Sistem Informasi Akuntansi Penerimaan Kas pada Pusat Pengembangan Anak GBI Nazareth Surabaya Widyaningrum, Titik; Iswara, Ulfah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.7478

Abstract

Penelitian ini memiliki tujuan untuk menganalisis sistem informasi akuntansi penerimaan kas pada Pusat Pengembangan Anak GBI Nazareth Surabaya. Penelitian ini tergolong penelitian deskriptif kualitatif. Objek penelitian di Pusat Pengembangan Anak GBI Nazareth Surabaya pada tahun 2024. PPA GBI Nazareth Surabaya menjalin kerjasama dengan Yayasan Bantuan Kasih Indonesia, dimana terdapat transaksi yang dilakukan sehingga menimbulkan penerimaan kas. Data yang digunakan terdiri atas data primer dan data sekunder. Data primer diperoleh secara langsung melalui wawancara, sedangkan data sekunder diperoleh dari data-data informasi keuangan. Analisis data dekriptif untuk menggambarkan sistem informasi penerimaan kas. Hasil penelitian ini menunjukkan bahwa prosedur penerimaan kas telah dilaksanakan dengan baik dimana bukti penerimaan kas yang dilaporkan dan yang disimpan oleh yang berwenang dengan baik dan dicatat dengan baik dalam pencatatan dan pembuatan laporan keuangan. Proses penerimaan kas yang ada pada Pusat Pengembangan Anak GBI Nazareth Surabaya sudah terstruktur dengan baik dan terkomputerisasi sehingga tidak terjadi kendala dalam proses penerimaan kas.
THE Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, Kepemilikan Institusional dan Fasilitas Perpajakan Terhadap Manajemen Pajak: Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, Kepemilikan Institusional dan Fasilitas Perpajakan Terhadap Manajemen Pajak Kamarullah, Nadira
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.6395

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh profitabilitas, leverage, Size, intensitas aset tetap, kepemilikan institusional dan fasilitas perpajakan terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI periode 2017-2021. Jumlah sampel penelitian ini sebanyak 24 perusahaan dengan metode penarikan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan perusahaan. Analisis data menggunakan regresi linear berganda. Hasil penelitian ini membuktikan bahwa profitabilitas tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, leverage berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, Size tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, intensitas aset tetap tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, kepemilikan institusional tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, fasilitas perpajakan tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021.

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