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Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Published by Universitas Pancasila
ISSN : 27749517     EISSN : 27761835     DOI : https://doi.org/10.35814/jiap.v3i1
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Ilmiah Akuntansi Pancasila adalah salah satu jurnal publikasi ilmiah mahasiswa dan dosen akuntansi tingkat Strata 1 dan Diploma 3 yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pancasila. Publikasi jurnal ini dilakukan secara berkala enam bulanan di bulan Januari dan bulan Juli yang memuat artikel atau naskah berupa hasil penelitian, karya ilmiah maupun studi kasus. Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan, menyebarluaskan ilmu pengetahuan dalam perkembangan teori dan praktek kepada mahasiswa, akademisi, maupun praktisi di bidang akuntansi. Lingkup penelitian akuntansi yang dimuat dalam JIAP meliputi akuntansi keuangan, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, pasar modal, dan perpajakan, akuntansi syariah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 44 Documents
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PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, DAN AKTIVITAS TERHADAP HARGA SAHAM DI MASA PANDEMI COVID 19 PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Vendola Yolanda; Endang Etty Merawati; Mira Munira
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 3 No 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i2.4904

Abstract

This study aims to examine the effect of Liquidity Ratio, Probability Ratio, and Activity Ratio partially on stock price in food and beverage subsector manufacturing companies during the Covid-19 pandemic. The independent variables used in this study are Current Ratio (CR), Return On Equity (ROE), and Total Asset Turn Over (TATO). The dependent variable in this study is the stock price. The population in this study are food and beverage sector companies listed on the Indonelsia Stock Exchange for the period 2020-2021 by determining the sample using purposive sampling, so that 10 companies meet the criteria. The data source for this research is quarterly financial reports taken from the official website of the Indonelsia Stock Exhange www.idx.co.id and then analyzed using SPSS Velrsion 26. The results of this study indicate that partially Return On Equity (ROE) and Total Asset Turn Over (TATO) variables have a significant effect on stock price, while Current Ratio (CR) variable has no significant effect on stock price.
PENGARUH PAJAK, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, DAN PROFITABILITAS TERHADAP TRANSFER PRICING Aulia Afridanti Putri; Ameilia Damayanti; Kurnia Heriansyah
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 3 No 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i2.5547

Abstract

This study aims to determine the effect of taxes, company size, foreign ownership and profitability on transfer pricing. The independent variables inthis study are taxes, company size, foreign ownership and profitability as measured by return on assets (ROA). The dependent variable in this study istransfer pricing. The population in this study is non-primary tire industry sub-sector companies and automotive retail listed on the Indonesia StockExchange for the 2016-2022 period. The sampling method in this study is purposive sampling so that 35 data were processed. The data analysis method uses multiple regression analysis with the SPSS 26 application. The results of this study show that taxes do not affect transfer pricing, company size does not affect transfer pricing, foreign ownership affects transfer pricing and profitability does not affect transfer pricing. Keywords : Tax, Company Size, Foreign Ownership, Profitability, Tranfer Pricing.
Pengaruh Rasio Profitabilitas, Likuiditas Dan Solvabilitas Terhadap Financial Distress Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Sinaga, Kezia; Nelyumna; Basis Gumilarsih
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.7361

Abstract

Abstrak Financial distress ialah suatu kondisi perusahaan atau individu tidak dapat menghasilkan laba atau pendapatan yang cukup. Penelitian ini bertujuan guna mengetahui kondisi perusahaan pertambangan pada sub sektor batu bara, emas, minyak bumi dan gas yang terdaftar di Bursa Efek Indonesia periode 2020 sampai 2023 dengan menggunakan metode deskriptif kuantitatif. Penelitian ini dilaksanakan pada bulan Januari sampai dengan Agustus 2024. Jumlah sampel yaitu 29 perusahaan pertambangan dengan periode 4 tahun. Data penelitian ini dianalisis menggunakan beberapa rasio profitabilitas yaitu Net Profit Margin dan Earning per Share, lalu menggunakan rasio likuiditas yaitu Current Ratio dan menggunakan Rasio Solvabilitas yaitu Debt to Assets Ratio serta diolah menggunakan aplikasi EViews 12. Kata kunci: Financial Distress, Net Profit Margin, Earning per Share, Current Ratio, Debt to Assets Ratio Abstract Financial distress is a condition in which a company or individual cannot generate sufficient profit or income. This research aims to determine the condition of mining companies in the coal, gold, oil and gas subsectors listed on the Indonesia Stock Exchange for the period 2020 to 2023 using quantitative descriptive methods. This research was conducted from January to August 2024. The number of samples is 29 mining subsector companies with a period of 4 years. This research data was analyzed using several profitability ratios, namely Net Profit Margin and Earning per Share, then using the liquidity ratio, namely the Current Ratio and using the Solvency Ratio, namely the Debt to Assets Ratio and processed using the EViews 12 application. Keywords : Financial Distress, Net Profit Margin, Earning Per Share, Current Ratio, Debt to Assets Rattio
Analisis Tingkat Kesehatan Bank Sebelum Dan Sesudah Pandemi Dengan Metode Rgec (Risk Profile, Good Governance Corporate, Earning, Capital) Studi Kasus Bank Bumn Dina Rafifah; Lailah Fujianti; Mira Munira
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.7461

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank pada bank umum BUMN sebelum pandemi tahun 2019 dan sesudah pandemi tahun 2022 menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earning, Capital). Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan pada tahun 2019 dan tahun 2022. Hasil penelitian menunjukkan bahwa tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi: (1) Aspek Risk Profile bank umum BUMN dengan rata-rata nilai NPL dalam kategori sehat dan LDR dalam kondisi cukup sehat. (2) Aspek GCG bank umum BUMN pada tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi dengan peringkat rata-rata berada dalam kondisi sehat. (3) Aspek Earnings bank umum BUMN tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi dengan rata-rata nilai ROA dalam kategori sangat sehat dan NIM dalam kondisi sangat sehat. (4) Aspek Capital bank umum BUMN tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi dengan nilai rata-rata berada dalam kondisi sangat sehat.
Pengaruh Penjualan, Harga Pokok Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Periode 2018-2023 Kristina Hutahaean, Yonatan Bagindo Surya Febrianto Sianipar; Nelyumna; Ameilia Damayanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8340

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh penjualan, harga pokok penjualan dan biaya operasional terhadap laba bersih. Penelitian ini menggunakan data sekunder yang dapat dilihat melalui laporan keuangan perusahaan berdasarkan website Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini yaitu perusahaan makanan dan minuman periode 2018-2023, dimana terdapat 17 perusahaan yang memenuhi standar kriteria penelitian. Pengujian menggunakan metode regresi linear berganda dengan alat olah SPSS versi 27. Hasil dari penelitian ini menunjukkan bahwa penjualan berpengaruh terhadap laba bersih. Sedangkan, harga pokok penjualan dan biaya operasional tidak berpengaruh terhadap laba bersih.
Pengaruh Intellectual Capital, Likuiditas, Dan Solvabilitas Terhadap Kinerja Keuangan Perusahaan Infrastruktur Yang Terdaftar Di Bei Periode 2019-2023 Nazhira Syarafina, Cynthia; Mira Munira; Ameilia Damayanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8351

Abstract

The company's financial performance is an important thing that shows how the company can manage the effectiveness and efficiency of its resources, especially in infrastructure companies. Measuring a company's financial performance is generally done using liquidity ratios and solvency ratios which prove the company's ability to meet its long-term and short-term obligations. Intellectual capital can also be a measure of financial performance. This study has the aim of testing the significant influence of intellectual capital, liquidity, and solvency on the financial performance of infrastructure companies listed on the IDX for the 2019-2023 period. This study uses a quantitative method, with an associative approach to testing using multiple linear regression analysis. The results of the study indicate that intellectual capital and liquidity have a significant effect on the financial performance of infrastructure companies and solvency does not have a significant effect on the financial performance of infrastructure companies.
Faktor - Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Dalam Pengauditan Laporan Keuangan cahyati, dinda; Murni, Yetty; Nelyumna, Nelyumna; Azizah, Widyaningsih
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8433

Abstract

The study aims to test and analyze the influence of auditor profesionalisme, auditor experience, auditor competence, the ethics of the auditor profession, audit risk, and auditor independence on the level of materiality in financial statements at the public accounting office in Jakarta Selatan. The population used in this study an auditor-auditor who works in the public accounting office in the Jakarta Selatan region. The sample in this study was determined using purposive sampling, and based on the method obtained 14 public accounting office in Jakarta Selatan. This research uses primary data obtained through a questionnaire. The analysis method used in this study SPSS Version 30. The result of this study indicate that professionalism greatly influences the consideration of materiality levels in financial statements audits.
Peran Budaya Organisasi Dalam Memoderasi Good Governance Dan Sistem Pengendalian Internal Terhadap Kinerja Pegawai Risakotta, Kathleen Asyera
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8434

Abstract

This research aims to explore whether good governance and internal control systems influence employee performance with organizational culture as a moderating variable. The population studied was all BPKAD employees of Maluku Province and the sample selection technique used the saturated sample method with a total of 53 employees. The data analyzed in this research is primary data obtained through distributing questionnaires. The findings from this research show that there is an influence between good governance and the internal control system on employee performance, organizational culture strengthens the relationship between good governance and employee performance, and organizational culture also strengthens the relationship between the internal control system and employee performance.
PROFITABILITAS, GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY: PENGARUHNYA TERHADAP NILAI PERUSAHAAN PADA INDEKS KOMPAS100 DI BURSA EFEK INDONESIA TAHUN 2020-2022 Nadira Farafelita Hasmiralda; Shanti Lysandra; Nelyumna
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/7cf5vw61

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, green accounting, dan corporate social responsibility terhadap nilai perusahaan. Penelitian yang digunakan merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah perusahaan pada indeks Kompas100 di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel berdasarkan metode purposive sampling dengan jumlah sampel 16 perusahaan. Pengujian hipotesis menggunakan analisis regresi linear berganda dengan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, green accounting tidak berpengaruh terhadap nilai perusahaan, serta corporate social responsibility berpengaruh terhadap nilai perusahaan. Kata Kunci: Profitabilitas, Green Accounting, Corporate Social Responsibility, Nilai Perusahaan ABSTRACT This study aims to analyze the effect of profitability, green accounting, and corporate social responsibility on firm value. The research used is a quantitative descriptive research. The population in this study are companies on the Kompas100 index on the Indonesia Stock Exchange in 2020-2022. The sampling technique is based on purposive sampling method with a total sample of 16 companies. Testing the hypothesis using multiple linear regression analysis with the Eviews 12 application. The results showed that profitability has an effect on firm value, green accounting has no effect on firm value, and corporate social responsibility has an effect on firm value. Keywords: Profitability, Green Accounting, Corporate Social Responsibility, Firm Value
ANALISIS KINERJA LABA BERSIH PADA SUBSEKTOR TRANSPORTASI DI INDONESIA TAHUN 2021 - 2023 Dera Pratiwi, Natasya; Satria, Indra; Chasbiandani, Tryas
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/5ywzbv82

Abstract

This study aims to analyze the net profit performance of transportation sub-sector companies during the period 2021 – 2023. The focus is to analyze the development trend of net profit performance, the main factors that influence it, and the different in performance over a certain period of time. This research method is quantitative descriptive. The population of this study is transportation sub-sector companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023. The sample was determined using the purposive sampling method with the aim of obtaining samples that meet the research criteria. The total number of companies that were the research samples was 13 transportation sub-sector companies, with a research period of there years with a total sample of 39. The analysis in this study showed that net profit performance in 2021 to 2022 increased, which was mainly due to a decrease in the cost of good sold. However, net profit performance in 2022 to 2023 decreased, which was mainly due to an increase in expenses.

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