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JAKPI
Published by Universitas Prof. Dr. Moestopo
ISSN : 27759784     EISSN : 27759792     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), ISSN 2775-9784 (Cetak) dan ISSN 2775-9792 (Online), dikelola Programs Studi Akuntansi diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). JAKPI diterbitkan dua kali setahun (pada Juni dan Desember). Menerima artikel yang akan direview oleh editor internal maupun eksternal. Selanjutnya artikel tersebut akan direview oleh reviewer kami dengan keahlian terkait. Artikel akan ditinjau oleh peer review double-blind. JAKPI menerima artikel dalam cakupan sebagai berikut: Financial Accounting Auditing Management Accounting Public Sector Accounting Information system Taxation Finance Business and Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 2, No 1 (2022)" : 7 Documents clear
Pengaruh Likuiditas, Risiko Bisnis, Pertumbuhan Penjualan terhadap Struktur Modal (Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Siti Nur Sari; Triyani Budyastuti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 1 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.125 KB) | DOI: 10.32509/jakpi.v2i1.2043

Abstract

The purpose of this research is to find effect of Liquidity, Business Risk and SalesGrowth on Capital Structure in Agricultural Sector Companies Listed on the Indonesia Stock Exchange (BEI) 2015-2019 period. The sampling technique using purposive sampling. And the data of the research is secondary data consist of 17 companies. The analysis of the study using the SPSS 25 with multiple liniear regression analysis techniques. The result of the research shows that: 1) Based on partial research result, it be can amount of liquidity has significant effect on capital structure. 2) The business risk has no significant effect on capital structure. 3) The sales growth has no significant effect on capital structure.
PENINGKATAN EKONOMI MASYARAKAT MISKIN MELALUI PEMANFAATAN LIMBAH KELAPA Yudhistira Adwimurti; Sumarhadi Sumarhadi; Nirwan Mulyatno
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 1 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.201 KB) | DOI: 10.32509/jakpi.v2i1.2083

Abstract

The purpose of this research is to find out and explain the appropriate technique for processing coconut coir waste in order to produce a product of high economic value and environmentally friendly as well as the development of coco fiber products like what can be produced by SMEs in Keboncau through processing SME waste and strategies to meet foreign market demands. country (export) of derivative products from the coco fiber.This study uses an observational approach or observations and surveys and literature studies. The research was conducted in Keboncau District, Pandeglang, Banten. The location selection was done purposively with the consideration that Keboncau District, Pandeglang, Banten is a center for producing coconut coir waste and is included in the Integrated Agroindustrial Business Area (KUAT) program. The data used in this study are primary data and secondary data. Primary data collection techniques are obtained through an observation, accompanied by notes on the state or behavior of the target object. The data analysis method used in this research is quantitative analysis. The time of the research was carried out in June 2020 to July 2020.Seeing the magnitude of this opportunity, the author took the initiative to provide a solution for processing coconut coir waste in the district of Keboncau, Pandeglang into a ready-to-export product through the use of technology for processing coconut coir waste. So that processed coconut fiber waste products such as door-mats and coir-mats can be exported to Korea and Malaysia to meet the demand for coconut-derived products from America, Australia and Qatar.
PENGARUH FIRM SIZE, SOLVABILITAS, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY Fairuzzaman Fairuzzaman; Dwina Meila Azizah; Yuni Anggraeni
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 1 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1105.072 KB) | DOI: 10.32509/jakpi.v2i1.2085

Abstract

The purpose of this study was to determine the effect of firm size, solvency, and financial distress on audit delay. This research includes quantitative research using secondary data obtained from the Indonesia Stock Exchange with the qualifications of the property and real estate sector companies for the 2017-2020 period. The sampling technique in this study used a purposive sampling method with a sample of 15 companies, with a total of 15 companies processed for 4 years, namely 60 data. Data analysis used multiple linear regression which was processed through SPSS. From the results of the analysis, it shows that firm size has a significant negative effect on audit delay, while solvency and financial distress have no significant positive effect on audit delay.
Analisis Kesehatan Koperasi Simpan Pinjam “A” Annisa Sekar Khatulistiwi; Vega Wafaretta
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 1 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.363 KB) | DOI: 10.32509/jakpi.v2i1.1539

Abstract

Koperasi Karyawan “A” di Kota Malang belum melaksanakan analisis kesehatan sesuai dengan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 06/Per/Dep.6/IV/2016 tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Unit Simpan Pinjam Koperasi. Padahal, penilaian kesehatan ini penting untuk menilai kinerja keuangan internal, serta berkontribusi terhadap masyarakat dan perolehan Pendapatan Asli Daerah (PAD). Karena masih banyak koperasi yang perlu pembinaan untuk melakukan penilaian kesehatan, maka penelitian ini bertujuan untuk melakukan analisis kesehatan Koperasi Karyawan “A” selama tahun 2017-2019 dengan mengacu pada peraturan tersebut. Data laporan dan catatan keuangan diperoleh melalui wawancara dan dokumentasi. Hasil dari penelitian ini adalah Koperasi Karyawan “A” memperoleh predikat penilaian “Dalam Pengawasan” untuk tahun 2017 dan 2019 dan “Cukup Sehat” untuk tahun 2018. Beberapa hal yang perlu diperbaiki oleh koperasi adalah menghindari kas yang terlalu banyak menganggur dengan mengoptimalkan pinjaman yang diberikan dari dana yang dihimpun; memperbaiki aspek manajemen terkait visi misi dan kelengkapan Standard Operating Procedure (SOP); mensyaratkan agunan untuk pinjaman; serta meminimasi biaya dan mengoptimalkan pendapatan. Temuan lainnya adalah walaupun koperasi simpan pinjam lebih signifikan daripada koperasi dagang, Koperasi Karyawan “A” perlu memisahkan secara detail dan terstruktur terkait catatan keuangan antara simpan pinjam dan dagang.
PENGARUH PAJAK, TINGKAT KEPEMILIKAN ASING, RENCANA BONUS, DAN PERJANJIAN TERHADAP KEPUTUSAN HARGA TRANSFER Ahmad Nurdin Hasibuan; Harisman Harisman; Abdul Wahab Samad
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 1 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.665 KB) | DOI: 10.32509/jakpi.v2i1.2103

Abstract

This study aims to determine the effect of Taxes, Foreign Ownership, Bonus Plans and Debt Covenants on the company's decision to transfer pricing to manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2019. The results show that taxes do not have a positive effect on companies to make transfers. Pricing because this is due to the number of companies to pay taxes every year. Foreign ownership has a positive effect, this is due to the large number of foreign institutions that have shares of more than 5% and 20% more. Bonus Plans have a positive effect, if their rewards or wages depend on reported bonuses on net income then it is possible to increase bonuses during the period by reporting net income as high as possible. Debt Covenant has a positive effect, this is because the calculation of the debt ratio shows that the maximum value is 1.06 and the average is 0.4356, indicating that almost half of the company's investment is in the form of debt. Simultaneously, taxes, foreign ownership, bonus plans and debt covenants have a significant effect on the company's decision to transfer pricing.
Pengaruh Tindakan Investasi Infrastruktur dan Pelayanan Terhadap Masyarakat Serta Kepemilikan Institusional Terhadap Profitabilitas Dias Adi Dharma; Reny Andriyanty
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 1 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (730.62 KB) | DOI: 10.32509/jakpi.v2i1.1992

Abstract

This research objective was to analyze the impact of infrastructure investment actions on the community and institutional ownership on the profitability of mining companies listed on the IDX from 2017 to 2019. The research method was descriptive quantitative with panel data regression analysis on 18 mining companies listed on the IDX data time. The series is data for the period 2017 to 2019. The results concluded that there was a significant relationship between infrastructure investment actions and services provided primarily for the public interest through trade and community services and institutional ownership variables on the profitability of mining companies analyzed in this study.  The investment action variable had a negative effect so that it suppressed the company's profitability. The 
ANALISIS PENGARUH INFLASI, SUKU BUNGA DAN PRODUK DOMESTIK BRUTO TERHADAP PROFITABILITAS Firna Widiyanti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 1 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1004.08 KB) | DOI: 10.32509/jakpi.v2i1.2068

Abstract

Purpose of this research was to find effect of inflation, interest rates and gross domestic product on profitability. Data was financial report published by Bank Mandiri. Population of this research was 10. Multiple regression analysis with the SPSS 24 program was used in the research for data analysis. Result of the research showed t test that partially the inflation variable had no significant effect on profitability. The interest rate and the gross domestic product variable  has no significant effect on profitability. The f test result of the research showed that simultaneously inflation, interest rates and gross domestic product variables have a significant effect on profitability. 

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