JIAR : Journal Of International Accounting Research
JIAR : Journal Of International Accounting Research with e-ISSN : 2829-258X (Online) is an electronic scientific journal published online twice (May and November) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JIAR : Journal Of International Accounting Research covered various research approaches, namely: quantitative, qualitative and mixed-method. JIAR : Journal Of International Accounting Research focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting, Managerial Accounting, Public Sector Accounting, Sharia Accounting, Auditing, Forensic Accounting, Behavioral Accounting (Including Ethics and Professionalism), Accounting Education, Taxation, Capital Markets and Investments, Accounting for Banking and Insurance, Accounting for SMEs, Accounting Information Systems, Environmental Accounting, Accounting for Rural Credit Institutions.
Articles
50 Documents
<![CDATA[ANALISIS BELANJA DAERAH KOTA BAUBAU ]]>
<![CDATA[Sarnani, Sarnani]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v1i01.117
<![CDATA[ This study aims to determine the factors that affect Regional Expenditures. This research will be carried out in Bau-bau City in April 2018 until it is completed. At the office of the regional financial and property management agency (BPKBMD). The results of this study indicate that from the results of partial coefficient testing (t test) it can be concluded that: (1). the explanatory variable of Regional Original Income (X1) with regional expenditure in the city of Bau-bau has no significant effect, which means that it does not match the hypothesis. This variable describes the role of PAD in financing regional expenditures in each region where expenditure consists of direct expenditure and indirect expenditure. Where PAD experienced a decline in regional spending by -10,809. (2). The Balanced Funds variable (X2) with regional expenditures in the city of Baubau has no significant effect, which means that it does not match the hypothesis. A 1% increase in Balancing Funds in each Baubau City regional expenditure will cause an increase in regional spending in each region of 3,181 t-testers prove that the t-statistical value is in the H0 receiving area, meaning that the independent variable balancing funds has no significant effect on the City's regional expenditure variable.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN SERTA KEMAMPUAN KEUANGAN PEMERINTAH DAERAH DALAM PELAKSANAAN OTONOMI DAERAH KABUPATEN BUTON UTARA ]]>
<![CDATA[Ningsih, Sri Ayu]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v1i01.118
<![CDATA[Regional autonomy is a first step towards national economic development more powerful high growth by providing a better life for the community area. In carrying autonomous region, the regional government to run the government are required for effective, efficient and able to push the role of communities and improving equity and justice by developing the entire potential of each region. This study aims to determine the financial capacity in the implementation of regional autonomy and the level of independent. This study uses secondary data by taking locations in the Buton Utara district of west by using the calculation data of the regional revenue and expenditure budget (APBD) for the regency for the period 2015-2018. The analytical method used is quantitative descriptive analysis method which is then analyzed using growth ratio, independence ratio and contribution ratio. The results of the descriptive analysis generally show that is unable to process local revenue (PAD) which causes the independence to be very low. For the reason, it is hoped that the regency government will further improve the managent of regional revenues so that the growth of PAD sources continues to increase.]]>
<![CDATA[ANGGARAN PENDAPATAN DAN BELANJA NEGARA ]]>
<![CDATA[Farum, La Ode]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v1i01.119
<![CDATA[This study aims to Know the Growth of Sources of State Revenues, Contributions from Sources of State Revenues, State Revenue Performance seen from Sources of State Revenues, and Efficient use of State Revenues and Expenditures. The benefits of this research are to provide information to readers about the state budget for income and expenditure, increase knowledge and information used in writing this research and can be a reference material that can provide a comparison in conducting research in the same field. The type of data used in this study is secondary data in the form of Time Series data. Secondary data is data obtained through prantara or media indirectly while time series data is a series of variable values ??at one time interval. This study uses descriptive quantitative analysis methods and ratio analysis. The results of this study state that revenues through taxes have contributed to the acceptance of the State, especially Domestic Tax revenues and use of the budget, are still very inefficient, because of the income or funding sources that are smaller than the expenditure made.]]>
<![CDATA[ANALISIS PERBANDINGAN NILAI KELAS PAGI DAN KELAS MALAM MATA KULIAH AKUNTANSI PAJAK MATERI TAX AMNESTY ]]>
<![CDATA[Wulandari, Endang]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v1i01.261
<![CDATA[This research is entitled Comparative Analysis of the Values ??of Morning Class and Evening Class for Tax Accounting Subjects on Tax Amnesty. The problem raised in this research is this research entitled Comparative Analysis of the Values ??of Morning Class and Evening Class for Tax Accounting Courses on Tax Amnesty Materials. The purpose of this study is to test that there is no difference in the value of the Tax Accounting course whose material contains Tax Amnesty between the morning regular class students and the evening regular class students. The research method is using the average difference test hypothesis test. The results of the discussion above are known t0>t?=>t0=2.27>t?= -1.318 then H0 is accepted because there is no difference in the value of the morning class and evening class, and H1 is rejected because t0 > t?, from the results of the statistical test calculations above, it turns out that there is no difference the value between the morning class and the evening class, and the hypothesis that the morning class is less valuable than the evening class is rejected, because the results of the calculation show that the average test for the morning class is greater than the evening class.]]>
<![CDATA[ANALISIS PENGENAANPAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PD. BPR BAHTERAMAS KABUPATEN BUTON ]]>
<![CDATA[Tasmita, Yuni Nuardi]]>;
<![CDATA[Isna, Isna]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v1i01.265
<![CDATA[: This research is entitled Analysis of the Imposition of Income Tax Article 21 on the salaries of PD employees. BPR Bahteramas Buton. The problem in this study is how the imposition of income tax article 21 on the salaries of PD employees. BPR Bahteramas Buton. This study aims to analyze how the imposition of income tax article 21 on the salaries of PD employees. BPR Bahteramas Buton. The type of data used is quantitative data and qualitative data, while the data collection technique is documentation. The analytical method used is descriptive method, namely compiling, collecting, analyzing data collected in the form of numbers. Based on the results of data analysis, it is concluded that the imposition of Article 21 Income Tax which has been carried out by PD BPR Bahteramas Buton is not in accordance with Law Number 36 of 2008]]>
<![CDATA[PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN INVESTMENT OPPORTUNITY SET TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Septiani, Mira]]>;
<![CDATA[Wulandari, Endang]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v1i02.341
<![CDATA[This study aims to see the effect of sales growth, company size and investment opportunity set on the capital structure Secondary data is used for research and collected using purposive sampling. The data was then analyzed using multiple linear regression. The results showed that R, which amounted to 0.331. This means that the variation of all independent variables can affect changes in the dependent variable by 0.331 (33.1%). While the remaining 66.9% is influenced by other variables outside this study. The coefficient has a significant value of sales growth variable research is 0.225> 0.05, meaning that partially the effect is not significant. The significant value of the company size variable research is 0.310> 0.05, meaning that partially it has no significant effect and the significance value of the investment opportunity set (IOS) variable research is 0.002 <0.05, meaning that partially it has a significant effect. Therefore, sales growth and firm size have no effect on capital structure. Meanwhile, investment opportunity set affects the capital structure. The limitation of this research is the lack of research period on the small sample used.]]>
<![CDATA[PENGARUH TAMBAHAN PERBAIKAN PENGHASILAN DAN EFEKTIVITAS KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA DI LINGKUNGAN PEMERINTAH DAERAH KABUPATEN KOLAKA TIMUR ]]>
<![CDATA[Suute, Aspian]]>;
<![CDATA[Mas’ud, Arifuddin]]>;
<![CDATA[Yunus, Asraf]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v3i1.1015
<![CDATA[This study aims to determine and analyze the influence of additional income improvement and work effectiveness on the performance of Civil Servants in the Local Government of East Kolaka Regency. The sample in this study consists of a portion of Civil Servants in the Local Government of East Kolaka Regency, totaling 97 individuals. This study uses multiple linear regression analysis. The results of the study show that: (1) Additional income improvement and work effectiveness have a positive and significant effect on the performance of Civil Servants in the Local Government of East Kolaka Regency. (2) Additional income improvement has a positive and significant effect on the performance of Civil Servants in the Local Government of East Kolaka Regency. (3) Work effectiveness has a positive and significant effect on the performance of Civil Servants in the Local Government of East Kolaka Regency.]]>
<![CDATA[PENGARUH HUBUNGAN ATASAN BAWAHAN, DISIPLIN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN WENGGEDUKU KABUPATEN KONAWE ]]>
<![CDATA[Kamara, Oom]]>;
<![CDATA[Abbas, Bakhtiar]]>;
<![CDATA[Putera, Asrip]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v3i1.1016
<![CDATA[This study aims to determine and analyze the influence of superior-subordinate relationship, work discipline, and career development on employee performance at the Wenggeduku Subdistrict Office, Konawe Regency. The sample in this study consisted of all employees at the Wenggeduku Subdistrict Office, Konawe Regency, totaling 31 individuals. This study uses multiple linear regression analysis. The results of the study show that: (1) Superior-subordinate relationship, work discipline, and career development have a positive and significant effect on employee performance. This means that improving the superior-subordinate relationship, work discipline, and career development will enhance employee performance at the Wenggeduku Subdistrict Office, Konawe Regency. (2) Superior-subordinate relationship has a positive and significant effect on employee performance. (3) Work discipline has a positive and significant effect on employee performance. (4) Career development has a positive and significant effect on employee performance.]]>
<![CDATA[PENGARUH EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN FARMASI YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2015-2018 ]]>
<![CDATA[Rais R, Muhammad]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v3i1.1075
<![CDATA[This study aims to analyze the effect of earning per share on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The data collection method used is literature study, data is obtained from data collection and information through documents. The data analysis method used is simple linear regression analysis. Based on the results of data testing and discussion, the following conclusions are obtained simultaneously, the Earning Per Share (EPS) variable has an effect on stock prices. This is indicated by a significance above 0.05. So that if there is an increase in Earning Per Share (EPS) it will affect the stock price. And also this shows that Earning Per Share (EPS) is not the only factor that affects stock prices. For advanced researchers, it is better if it is necessary to add other variables that have an influence and do not affect stock returns so that it can be seen which factors have the most influence and are not influential in an effort to increase stock prices.]]>
<![CDATA[PENGARUH PENERAPAN GOOD GOVERMENT GOVERNANCE DAN KINERJA APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA SE-KECAMATAN LASALIMU ]]>
<![CDATA[Pardana, Deki]]>;
<![CDATA[Intan, Nur]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v3i1.1093
<![CDATA[This study aims to examine the effect of good government governance and the performance of village apparatus on the accountability of managing village funds, using descriptive quantitative analysis, using multiple linear regression analysis in SPSS. The results of the study show while the performance of village apparatus has a positive effect on the accountability of managing village funds, it can be seen in the results of the partial test (t test) with a significance value of 0.00 < 0.05, and where this shows a positive direction which can be seen in the calculated t value of 5.596 greater than the t-table of 1.998. And two independent variables simultaneously (together) have a positive effect on village fund management accountability, which can be seen from the significance value of the simultaneous test (f test) where the significance value is 0.00> 0.05, or Fcount is greater than ftable. Where the positive direction shows that the Fcount value is 32.248 while the ftable is 3.15. While the level of influence between the independent variables on the dependent variable can be seen from the adjusted R Square value of 0.298 or 29.8%. This indicates that the accountability variable for village fund management can be influenced by good government governance variables and village apparatus performance variables by 29.8%, while the remaining 70.2% is explained by other variables not present in this study.]]>
