cover
Article Per Year (5 Year)
All
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
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 76 Documents
 1   2   3   4   5 
Analisis Profitabilitas, Likuiditas dan Solvabilitas Terhadap Kinerja Keuangan Pada Perusahaan Food and Beverage yang terdaftar di BEI Tahun 2018-2020 Deandra Naddienalifa; Triyono Adi Tristanto; Ahmad Nurdin Hasibuan; Harisman Harisman
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 2 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.553 KB) | DOI: 10.32509/jakpi.v1i2.2191

Abstract

This research aims to determine the analysis of Profitability by proxy Return On Assets, Liquidity by proxy Current Ratio, Solvency with proxy Debt to Equity Ratio and Financial Performance by proxy Return On Equity. The data obtained are 14 companies for the period 2018-2020. The data analysis methods used were normality test, autocorrelation test, multicollinearity test, heteroscedasticity test and t test. The results showed that the Return On Assets variable had a significant and significant effect on Return On Equity. While the Current Ratio has no effect and is not significant on Return On Equity. And the Debt to Equity Ratio has a significant and significant effect on Return On Equity.
ANALISIS PROSEDUR PENGOBATAN MENGGUNAKAN BPJS KESEHATAN Selfiani Selfiani; Yudhistira Adwimurti; Hendi Prihanto; Usmar Usmar; Tamrin Lanori
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2481

Abstract

This research was conducted with the aim of empirically examining the effect of claims, premiums and bureaucracy on procedural accountability at the puskesmas in South Tangerang. The sample criteria that meet as many as 25 puskesmas, the type of research carried out is using primary data with the research object being BPJS users. The data collection was carried out by distributing research questionnaires directly to respondents by visiting the Puskesmas in South Tangerang City. The research method used in this study is the causal method. The researcher used multiple linear regression analysis using SPSS 22 tools. The results showed that claims and bureaucracy had no effect on procedural, while premiums had an effect on procedural accountability.
PENGARUH STRUKTUR MODAL SEBELUM DAN SESUDAH GO PUBLIC TERHADAP NILAI PERUSAHAAN Patricia Kartika Surya
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2464

Abstract

This research is aimed to distinguish the difference between the capital structure ofPT Sampoerna Agro Tbk before and after go public and also to find out whether the capital structure can affect the company’s value. This research utilizes “associative” and “comparative” methods which examines the relationship between two or more variables. Qualitative analysis is used to explore the relationship between variables using quantitative data derived fromPT Sampoerna Agro Tbk’s consolidated financial statements for the years ended December 31, 2004 to December 31, 2009. From the research results, the company’s capital structure affects the company’s value which is calculated by three test methods, which are Modigliani Miller Value (V), Enterprise Value Multiplier and Tobin Q, especially after go public
PENGARUH E-COMMERCE DAN DISKON ONLINE TERHADAP PERILAKU IMPULSIVE BUYING Arifah Rachmawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2069

Abstract

This research is motivated by technological developments that make buying and selling activities no longer limited by space and time, so business people use them by marketing their products online. The massive online buying and selling activities make competition even tighter so that business people intensively carry out promotions, one of which is by giving discounts. Interestingly discounts offered in online shopping sites make some Indonesian consumers experience impulsive buying. This study aims to determine how much influence e-commerce variables and online discounts have on college students impulsive buying behavior, both partially and simultaneously. Data was collected by questionnaire method distributed to 60 respondents who were students of Tri Bhakti Business School. Data were analyzed using validity test, reliability test, classic assumption test, multiple regression analysis, and hypothesis testing with t test and F test using SPSS 21.0. Based on the results of the analysis that has been done, it was found that, the two independent variables significantly influence the dependent variable. The e-commerce variable has a positive effect of 0.377 with a significance level of 0.022, while the online discount variable has a positive effect of 0.392 with a significance level of 0.046. The magnitude of the coefficient of determination R2 in both variables is 15%. This means that these two variables are able to explain by 15% variation, while the remaining 85% is explained by other variables not explained in this study.  
Pengaruh Beban Pajak Dan Resiko Bisnis Terhadap Struktur Modal Rananda Septanta; Yunus Nurhasan; Chaeru Yahru Ramdani; Muhammad Eko Ariwibowo
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2418

Abstract

This tax research uses financial report data in companies listed on the Indonesian stock exchange. With the problem that there is not optimal tax revenue in Indonesia. This study examines whether there is influence from the influence of the tax burden so that efforts are needed to improve it to increase state revenue from the tax sector along with the existing variables, namely the variable tax burden, business risk on capital structure. This provides empirical evidence of the effect of tax burden and business risk both partially and simultaneously on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is a quantitative study using a purposive sampling technique based on predetermined criteria. The data analysis technique used is descriptive statistics, classic assumption test, and hypothesis testing. The results of research conducted based on the t test show that the tax burden has no effect on the capital structure, while business risk has an effect on the capital structure. The results of research conducted based on the f test, simultaneously tax burden and business risk affect the capital structure.
PENGARUH INFLASI, SUKU BUNGA SBI , DAN KURS TERHADAP INDEKS HARGA SAHAM GABUNGAN Kurnia Sari Dewi
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2474

Abstract

The aim to be achieved in the preparation of this research is to determine the effect of inflation, SBI interest rates, and exchange rates on the Jakarta Composite Index (IHSG). The research method used is ex post facto. And the sample method used is purposive sampling with several predetermined criteria. The research sample consisted of 60 observational data listed on the Indonesia Stock Exchange for the period 2016 to 2020. The analysis technique used was multiple regression equations and hypothesis testing using the t test and F test with a significance level of 5%. The results of this study indicate that inflation and SBI interest rates partially (each) have no significant effect on the JCI, while the exchange rate has a significant and simultaneously (together) inflation, SBI interest rates and exchange rates have a significant effect on the IHSG on the Indonesia Stock Exchange from 2016 to 2020. The significant multiple effect is 32.2%, while the remaining 67.8% is influenced by other factors outside the research.
TURNOVER AUDITOR DI KANTOR AKUNTAN PUBLIK Dwi Prihatini
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2465

Abstract

KAP XYZ, is one of the big four Public Accounting Firms (KAP) located in Jakarta. provides higher remuneration compared to other firms or KAP. Therefore, it attracts accounting fresh graduates to apply for a job at KAP XYZ . However, the turnover rate or auditor turnover is considered high and this research will explore the reasons why many auditors resign from KAP XYZ which makes high turnover every year. The research methodology is in the form of qualitative descriptive research with data collection in the form of literature studies, observations and interviews. The selection of informants was carried out by means of purposive sampling. The results of research on what causes auditor turnover are as follows: getting attractive offers at other companies, continuing studies domestically or abroad, having careers in other fields and outside of auditing/accounting as employees or self-employed, stoppin a career due to household or other reasons family, team situation, burnout, work life balance, high salary and benefits but working long hours, working long hours and inappropriate overtime wages, overloaded workload and detailed work.Keywords : Auditor, Turnover, Big Four, KAP, Causes of resignation
PENGARUH GCG DAN CSR TERHADAP PROFITABILY DAN COMPANY VALUE SEBAGAI VARIABEL MODERATING Nunuk Novianti; Dini Fitrianti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2416

Abstract

This study aims to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on profitability and company value as moderating variables in the IDX plastic manufacturing companies. The population in this study was obtained using the purposive sampling method for plastic manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period and a sample of 5 research companies. The analytical method used is multiple linear regression analysis with the SPSS 26 (Statistical Product and Service Solution) application tool. The results of the study show that Good Corporate Governance has no effect on profitability. Corporate Social Responsibility affects profitability. Company value is not able to moderate Good Corporate Governance on profitability. Company value is not able to moderate Corporate Social Responsibility on profitability.
PENGARUH ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) TERHADAP RETURN SAHAM dadan sundara; Melly Putri Utami; Hermiyetti Hermiyetti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 1 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i1.3008

Abstract

Penelitian ini menguji dan menganalisis bagaimana pengaruh EVA dan MVA terhadap Return Saham pada perusahaan manufaktur sub sektor farmasi dalam Bursa Efek Indonesia periode 2017-2020. Teknik pengambilam sampel dilakukan dengan metode purposive sampling dan diperoleh sampel sebanyak 8 perusahaan. Metode analisis yang digunakan adalah analisis deskripstif, uji asumsi klasik,analisis regresi linier berganda, koefisien determinasi, dan koefisien korelasidengan menggunakan alat bantu SPSS versi 25.0.Berdasarkan hasil analisis data dengan menggunakan uji parsial (uji t) menunjukan bahwa EVA dan MVA berpengaruh positif dan signifikan terhadap return saham terbukti dari nilai thitung EVA lebih besar daripada nilai ttabel 4,324 2,04523, dengan nilai signifikan sebesar 0,000 0,050, dan untuk nilai thitung MVA lebih besar daripada nilai ttabel 2,749 2,04523, dengan nilai signifikan sebesar 0,010 0,050.Sedangkan untuk pengujian secara simultan dengan uji F menunjukan bahwa EVA dan MVA secara simultan berpengaruh terhadap return saham terbukti dari nilai Fhitung lebih besar daripada nilai Ftabel 12,822 3,32, dengan nilai signifikansi sebesar 0,000 0,05.
Pendapat Ekonom Muslim Baqir As Sadr dan Ekonom Kapitalis Thomas Robert Malthus Mengenai Kelangkaan (Scarcity) Nurul Arifin; M. Yarham
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 1 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i1.3004

Abstract

Tujuan penelitian ini bertujuan untuk membandingkan pendapat antara Baqir As Sadr dan Thomas Malthus Robert mengenai  masalah kelangkaan (scarcity) sumber daya yang tidak cukup untuk memenuhi kebutuhan manusia serta bagaimana ekonomi syariah memandang kelangkaan. Metode pada penelitian ini dikategorikan sebagai library research (penelitian kepustakaan) yaitu mencari sumber dan koleksi bahan pustaka yang relevan dan berkaitan dengan topik penelitian. Selain itu, penelitian ini juga tergolong penelitian life history (studi tokoh) yaitu studi sistematis dan kritis terhadap pemikiran ekonomi Baqir As Sadr dan Thomas Robert Malthus terkait teori kelangkaan (scarcity). Temuan yang didapatkan yaitu Scarcity atau kelangkaan adalah permasalahan ekonomi dimana tidak cukupnya sumber daya alam yang tersedia di alam ini untuk memenuhi kebutuhan dan keinginan manusia. Penyebab munculnya scarcity dikarenakan manusia serakah yang hanya mempedulikan kebutuhan dan kemakmuran dirinya sendiri tanpa memikirkan orang lain, sehingga sumber alam yang tersedia hanya didapatkan oleh orang-orang tertentu saja. Baqir As Sadr berpendapat bahwa masalah ekonomi ini bersifat imaginer yaitu angan-angan atau khayali. Beliau mengatakan bahwa Allah SWT. sebagai Rabb pencipta manusia mengetahui kebutuhan manusia sehingga pasti akan menyediakan kebutuhan apa saja yang diperlukan oleh manusia. Karenanya bukan ketersediaan sumber daya alam yang menjadi masalah utamanya, tetapi keberadaan manusia itu sendirilah yang menyebabkan timbulnya masalah ekonomi. Sedangkan masalah kelangkaan menurut Thomas Robert Malthus disebabkan karena meledaknya jumbah pertumbuhan populasi manusia yang tidak diiringi dengan jumlah bahan pokok yang ada. Maka pada intinya Tuhan telah menyediakan alam serta isinya untuk manusia. Setiap manusia tentunya sudah memiliki bagian dan manfaatnya masing-masing sehingga tidak ada kekurangan dalam hal bahan pokok dengan peningkatan populasi yang terjadi. Singkatnya Baqir As Sadr berpendapat bahwa bukan sumber alam yang menjadi masalah, tetapi keberadaan manusia yang serakah dan terus mengeruk hasil bumi hanya untuk kepentingan pribadi, dan Thomas Robert Malthus juga mengingatkan bahwa pertumbuhan populasi harus memperhatikan kelestarian lingkungan, yaitu menyesuaikan daya dukung dan kapasitas lingkungan.

Page 3 of 8 | Total Record : 76

 1   2   3   4   5 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol 5, No 1 (2025) Vol 4, No 2 (2024) Vol 4, No 1 (2024) Vol 3, No 1 (2023) Vol 2, No 2 (2022) Vol 2, No 1 (2022) Vol 1, No 2 (2021) Vol 1, No 1 (2021)