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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
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PENGARUH RETURN ON ASSETS, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM Trismayarni Elen; Saskia Dwi Nurissa
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.v3i1.2595

Abstract

The objective of this study is to determine the effect of return on assets (ROA), current ratio (CR), dan debt on equity ratio (DER) on stock prices. This study uses secondary data from the annual financial reports of food and beverage companies that obtained on Indonesia Stock Exchange (IDX) official website for 2019 - 2021. Sampling technique is purposive sampling method and 24 companies were found that matched the criteria. The result of this study shows that only return on assets (ROA) has a positive effect on stock prices, but current ratio (CR), dan debt on equity ratio (DER) has no positive effect on stock prices.
ANALISIS PENGARUH BI RATE, INFLASI, DAN INDEKS DOW JONES TERHADAP INDEKS HARGA SAHAM GABUNGAN Rannisya Firdha Ibrahim; Medy Desma Fatwara
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.v3i1.3006

Abstract

Throughout 2017 to 2020, the sales performance of issuers in the pharmaceutical sub-sector has proven to record an increase. Referring to the results of observations made by researchers, it is known that pharmaceutical companies have experienced an increase, marked by the increasing number of pharmaceutical industries in Indonesia, where in the last 6 years (2015 – 2020), the domestic pharmaceutical industry has increased by 29 new companies, namely from a number of 198 industries in 2015 increased to 227 industries in 2020. The purpose of this study was to test and analyze Economic Value Added (EVA) on stock returns, Market Value Added (MVA) on stock returns and Economic Value Added (EVA) and Market Value Added (MVA) has a positive effect on stock returns. In this research method, manufacturing companies in the pharmaceutical sub-sector on the Indonesia Stock Exchange for the 2017-2020 period used a purposive sampling method and obtained a sample of 8 companies. The analytical method used is descriptive analysis, classical assumption test, multiple linear regression analysis, coefficient of determination, and correlation coefficient using SPSS version 25.0. The results of this study are that EVA has a positive and significant effect on stock returns, MVA has a positive and significant effect on stock returns. EVA and MVA simultaneously affect stock returns.
PENGARUH GOOD COORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA Yunus Nurhasan; Rijal Arslan; Rananda Septanta; Muhammad Eko Ari Wibowo
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.v3i1.2767

Abstract

This study aims to determine the effect of good corporate governance, company size and tax evasion on earnings management during the 2018 – 2022 period, which obtained 30 data in this study. The type of data used is secondary data, in the form of the company's annual report. Data analysis used descriptive statistics, classical assumption test, coefficient of determination and multiple linear regression analysis. Data processing uses the SPSS program to perform multiple linear regression analysis, coefficient of determination, normality test, multicollinearity test, autocorrelation test and hypothesis test. The results of this study indicate that the results of the study show that the data meet the classical assumptions such as normal distribution data, no multicollinearity, no heteroscedasticity and no autocorrelation. From the results of the hypothesis that partially good corporate governance and tax avoidance have no effect on earnings management and company size has a significant influence on earnings management.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Rully Aprilia Anggraeni; Medy Desma Fatwara
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.v3i1.3007

Abstract

The purpose of this research is to determine the effect of Capital Structure, Profitability, and Firm Size on Firm Value. The sample for this research was selected through saturated sampling so that a sample of four state-owned financial institutions was obtained, namely PT. Bank Mandiri (Persero) Tbk, PT. Bank Rakyat Indonesia (Persero) Tbk, PT. Bank Negara Indonesia (Persero) Tbk, PT. State Savings Bank (Persero) Tbk. The population is state-owned banks listed on the IDX, the sampling technique uses a saturated sample so that there are 4 banks. Data analysis techniques using normality, multicollinearity, heteroscedasticity, autocorrelation, t-test, and f-test were utilized. The findings reveal that (1) Capital Structure has a partial effect on Firm Value; (2) Profitability has a positive effect on firm value; (3) Company Size has a positive effect on Firm Value; and (4) Capital Structure, Profitability, and Firm Size Value all have a positive and simultaneous effect on Firm Value.
Pengaruh Struktur Modal, Kepemilikan Institusional dan Profitabilitas terhadap Nilai Perusahaan Giawan Nur Fitria; Rista Bintara
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.v3i1.3012

Abstract

This study aims to determine the effect of capital structure, institutional ownership, and profitability on firm value. This study used food and beverage manufacturing companies listed on the IDX with an observation period from 2017 to 2021. The purposive sampling method was used to determine the sample in this study. A total of 12 companies that meet the sample criteria, so there are 60 observational data. Data analysis techniques were performed using multiple linear regression analysis, and with the SPSS 23 program. Based on the test results, the capital structure and institutional ownership did not affect firm value, while profitability had a positive effect on firm value. This research contributes to further research which is an addition to the literature on firm value
EFEKTIVITAS KEPATUHAN PELAPORAN SPT PPH TAHUNAN WAJIB PAJAK NON PEGAWAI DENGAN DITERAPKAN APLIKASI PAJAK ONLINE Asyiami, Difa Nur; Andayani, Endro; Suryana, Ade
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4623

Abstract

This study was conducted to determine the level of effectiveness of the Reporting of Annual Income Tax Returns for Non-Employee Taxpayers based on electronic filling at the Cakung Jakarta Pratama Tax Office. The basis for its implementation is the KUP Law and the Income Tax Law and other implementing regulations. The methodology used is qualitative by using observation and collecting data from people working in the company, literature review and interviews. Results: the effectiveness of Tax Compliance through e-Filing at the Cakung Jakarta Pratama Tax Office is quite effective in 2019 to 2022, in 2023 it is not effective. The obstacles are server down and new WPOPs do not understand online applications in reporting. Efforts that have been made with socialization and collaboration with the Tax Center at the University to participate in Tax Volunteers 
OPTIMASI STRATEGI BISNIS KOPERASI SIMPAN PINJAM ABC DI BEKASI: PENDEKATAN MATRIKS ANALISIS STRATEGIS Novianti, Nunuk
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4041

Abstract

Meningkatnya persaingan pasar  dan perubahan peraturan merupakan beberapa faktor yang mempengaruhi strategi bisnis lembaga perkreditan dalam upayanya untuk tetap relevan dan berkelanjutan. Penelitian ini bertujuan untuk melakukan analisis terhadap strategi bisnis Koperasi Simpan Pinjam ABC di Bekasi dengan menggunakan pendekatan matriks analisis strategis yang meliputi IFE, EFE, IE, dan QSPM. Menggunakan metode studi kasus, karena memungkinkan peneliti mendapatkan pemahaman lebih mendalam tentang fenomena yang diteliti. Data melalui wawancara dengan pengelola koperasi, observasi langsung terhadap kegiatan koperasi dan analisis dokumen seperti laporan keuangan, laporan tahunan dan dokumen strategi lainnya. Data kemudian dianalisis menggunakan metode matriks analisis strategis yaitu IFE, EFE, IE dan QSPM. Hasil dari analisis internal menunjukkan faktor  kekuatan utama adalah implementasi yang benar dari operasional dan peraturan yang ada, kelemahannya adalah kredit yang buruk dan terbatasnya modal. Faktor yang mengancam adalah kurangnya informasi koperasi di masyarakat. Koperasi Simpan Pinjam ABC akan mengedepankan kekuatan, meminimalkan kelemahan, memanfaatkan peluang dalam kegiatan usaha dan mengantisipasi ancaman. Perhitungan matriks EFE dan matriks IFE menempatkan Koperasi Simpan Pinjam ABC  pada kolom IV. Secara umum strategi yang digunakan oleh strategi intensif adalah penetrasi pasar dan pengembangan produk dan pasar. Dari analisis QSPM dapat disimpulkan strategi yang terbaik dapat diterapkan yaitu melakukan perluasan usaha dengan menambah area pasar baru ynag memiliki total STAS sebesar 6,25. Dengan perluasan usaha ini koperasi dapat berusaha  untuk membuka konektivitas nasabah baru, meluncurkan dan menjadi nasabah, juga memperkuat sistem pengelolaan koperasi dan organisasi koperasi dengan nasabah untuk menghindari utang macet.
ANALYSIS OF INTEREST IN INVESTING WITH FINANCIAL LITERACY AS MODERATOR: THEORY OF PLANNED BEHAVIOR APPROACH Lingga, Ita Salsalina; Marpaung, Elyzabet Indrawati; Thedya, Ranesya
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4934

Abstract

The capital market is currently an attractive option for investors, including millennials. The rapid advancement of technology had an impact on increasing the interest of the millennial generation to invest because it is easier to do. Success in investing is one of them determined by financial literacy. The latest data explains the change in the type of securities investors dominated by millennials and Gen Z. This news is clear evidence of a shift in mindset from millennials. The question of how is the behavior of millennials relating to investment and are they equipped with adequate financial literacy has encouraged the development of research using the theory of planned behavior in order to prove that interest in investing is determined by behavioral factors and strengthened by financial literacy as moderator. The selection of the research sample was focused on students of Accounting Program at Maranatha. The data analysis was carried out using SEM PLS as a method of choice. The processed data produce evidence that interest in investing is positively determined by behavioral factors including attitudes, subjective norms and perceived behavioral control. On the other hand, the interaction of behavioral factors on investment interest has not been proven to be strengthened by financial literacy.
ENHANCING FIRM VALUE : THE IMPACT OF GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL, MODERATED BY LIQUIDITY Suhardjo, Suhardjo; Murtanto, Murtanto
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4320

Abstract

This research aimed to obtain an overview of good corporate governance, intellectual capital, and liquidity designed to help build a trusted corporate environment, transparency, and accountability in order to build long-term relationships related to investment, financial stability, and business integrity, in supporting the firm's growth in the form of price book value. The research methodology employed in this study entailed conducting multiple linear regression analysis using SPSS version 22. The sample comprised 101 companies operating in the primary consumer goods sub-sector (consumer non-cyclicals) and listed on the Indonesia Stock Exchange (IDX). Data was collected for the period spanning from 2016 to 2020. The study's findings indicated that hypothesis 2 and hypothesis 3 were accepted, indicating that both intellectual capital and liquidity exerted a positive and significant impact on the firm value of the companies.
PENGARUH MINAT PERILAKU WAJIB PAJAK ORANG PRIBADI DAN EFEKTIVITAS E-FILING TERHADAP KEPATUHAN FORMAL PERPAJAKAN Isnawati, Isnawati; Ahalik, Ahalik
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4047

Abstract

This research was conducted to examine or determine the impact of individual taxpayer behavior and the effect of electronic filing on employee taxpayer compliance (case study of PT. Kian Santang Muliatama staff). The decline in state tax revenue from taxes makes this a concern. This research is quantitative and uses a survey tool in the form of a questionnaire. Data collection used a convenience sampling method with an SPSS 21 application. The sample for this study was 70 respondents, the population in this study were employees registered at PT. Kian Santang Muliatama. The questionnaire was checked for validity and reliability before the study. The classic hypothesis test used is the normality test, multicollinearity test and variance of variance test, as well as the t test and F test. The results of this study indicate that the interest in individual taxpayer behavior and e-filing effectiveness affect taxpayer compliance.

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