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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 76 Documents

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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)

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.

FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAN MANUFAKTUR SEKTOR KONSUMSI Susan Susanti; Trismayarni Elen
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

The objective of study is to analyze to determine the effect of earnings, receivables, and cash flow on the prediction of future cash flows. The financial statements are considered as a measurement that is considered very important in seeing the company's achievements. Financial statements are seen as a tool that is able to reduce uncertainty in making economic decisions for users, one way to reduce uncertainty is to conduct an analysis of the financial statements. The population in this study are all consumption sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The reason for choosing a manufacturing sector manufacturing company is homogeneity considerations in the main income earning activities. In addition, manufacturing companies in the consumption sector are more stable compared to other companies on the IDX. Based on the results of data analysis and discussions that have been carried out (1) Income has a significant effect on the prediction of future cash flows, (2) Significant receivables from future cash flow predictions and (3) Cash flows from operating activities do not significantly affect the prediction of future cash flows.

Pengaruh Idenpendensi, Etika dan Kompetensi Auditor Terhadap Kualitas Audit Pada KAP Di Jakarta Yusnita Noviyanti Lusiana; Della Rohma Dwi Astiningsih
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 2 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Penelitian ini bertujuan untuk menguji Pengaruh Idenpendensi, Etika dan Kompetensi Auditor terhadap kualitas Audit. Populasi digunakan dalam penelitian ini adalah Kantor Akuntan Publik di Jakarta. Sampel dalam penelitian ini sebanyak 31 auditor dengan menggunakan metode purposive sampling. Penguji hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan SPSS versi 26. Hasil penelitian ini menunjukan bahwa etika dan kompetensi auditor berpengaruh positif signifikan terhadap kualitas audit, sedangkan idenpendensi tidak berpengaruh signifikan terhadap kualitas audit. Idenpendensi, Etika dan Kompetensi Auditor secara simultan berpengaruh positif terhadap Kualitas Audit.

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)

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)

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.

ANALISIS KINERJA REKSADANA KONVENSIONAL DAN REKSADANA SYARIAH UNTUK KEPUTUSAN INVESTASI INVESTOR Riri Indriani; Triyani Budyastuti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

The purpose of his research are to know, describe and analyze the performance of comparisoon between conventional mutual fund and sharia mutual fund for investor’s investment decision based on Sharpe, Treynor, Jensen and growth of AUM (Asset Under Management). The object for this research is conventional share mutual fund, sharia share mutual fund, conventional fixed income mutual funds and sharia fixed income mutual funds. This research uses Nav data (Net Asset Value) from 2015 until 2017 with sample number 52 mutual fund which have been selected by Purposive Sampling method. This research uses the data analysis is statistical analysis in the form of average difference test using independent sample t-test method. The result of this research is no difference in analysis conventional mutual fund and Shariah mutual fund performance using Sharpe method and AUM (Asset Under Management) and have differences in analysis conventional mutual fund and Shariah mutual fund using Treynor and Jensen method.

ANALISIS PREDIKSI KEBANGKRUTAN MENGGUNAKAN MODEL ALTMAN, SPRINGATE, DAN ZMIJEWSKI PADA PERUSAHAAN FARMASI PERIODE 2015-2020 Putri Ramadhani Siswanto; Safiga Aulia Romadon
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 2 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Penelitian ini bertujuan untuk mengetahui prediksi kebangkrutan suatu perusahaan menggunakan Model Altman, Springate, dan Zmijewski. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi berupa perusahaan farmasi yang telah IPO dan memiliki laporan keuangan secara lengkap mulai dari tahun 2015-2020. Penelitian ini menetapkan metode purposive sampling sebagai teknik pengambilan sampel sehingga terkumpul 48 sampel yang digunakan untuk penelitian. Metode yang digunakan dalam penelitian adalah pengumpulan data, perhitungan rasio, menghitung prediksi kebangkrutan, membuat tabel prediksi kebangkrutan, menentukan hasil prediksi kebangkrutan, membuat tabel hasil prediksi kebangkrutan, menghitung tingkat akurasi, dan menarik kesimpulan. Hasil penelitian menunjukkan bahwa Model Zmijewski memiliki tingkat akurasi tertinggi, setelah itu Altman, lalu Springate..

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)

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)

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.

ANALISIS PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Rieke Pernamasari; Syifa Nur Rahmawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Changes or modernization of the tax administration system is one of the government’s efforts in improving taxpayer compliance. Changes made covering the areas of organizational structure, business processes and information technology and communications, human resource management, and implementation of good governance. The purpose of this study was to determine the influence of modernization of the tax administration system onindividual taxpayer complience (Survey on the taxpayer in KPP Pratama Jakarta Kembangan). Data were obtained from 100 respondents listed as individual taxpayer in KPP Pratama Jakarta Kembangan. This study tested using multiply liniear regression analysis. The result of the research shows variables organizational structure and implementation of good governance have a significant effect on individual taxpayer compliance. Variables business processes and information technology and communications, and human resource management have not a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Selfiani

Contact Email selfiani@dsn.moestopo.ac.id

Phone +6281617381585

Journal Mail Official jakpi@jrl.moestopo.ac.id

Editorial Address Jl. Hang Lekir 1 no. 8 Senayan Jakarta Pusat

Location Kota adm. jakarta pusat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Selfiani

Contact Email
selfiani@dsn.moestopo.ac.id

Phone
+6281617381585

Journal Mail Official
jakpi@jrl.moestopo.ac.id

Editorial Address
Jl. Hang Lekir 1 no. 8 Senayan Jakarta Pusat

Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA