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.
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62 Documents
<![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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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[THE INFLUENCE OF PRODUCTS, AND PROMOTIONS ON THE INTEREST IN SAVING ]]>
<![CDATA[Novita, Anti Anggriani]]>;
<![CDATA[Sukarniati, Lestari]]>
<![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 ]]>
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DOI: 10.62668/jiar.v1i02.1105
<![CDATA[The presence of sharia banks in Bima apart from hoping that people will use sharia banks as a place for borrowing capital, the government also hopes that the people of Bima city can save or save their money in sharia banks. to determine the influence of profit sharing, products and promotions on the interest in saving of the people of Bima City at Bank NTB Syariah. descriptive research method with multiple linear regression analysis techniques, quantitative research type, using primary data, population of 161,362 people and sample of 100. The research results This shows that the profit sharing variable has a positive effect on interest in saving if the distribution of benefits has a coefficient value of 0.035. This shows that the product variable has a good influence on Curious about Saving if the item has an assessment coefficient of 0.058. This shows that the promotion variable has a positive influence on the feeling of wanting to save if the increase has a coefficient value of 0.747. The table shows that the important value of the item variable (X2) is 0.349 > 0.05. This shows that item (X2) and interest in saving (Y) do not have a crucial influence on each other. The table shows that 0.000 is a crucial value for the Progress variable (X3). This shows that Interest in Saving (Y) and Promotion (X3) have a big influence on each other. can be seen based on the emergence of data using the F test which states that the components of profit sharing, products and promotions simultaneously or mutually influence each other greatly influence interest in saving at Bank NTB Syariah Bima Kota.or can be seen in the data which shows Fcount > F table (440,494 > 1.96). Conclusion Given that the number of tests increases each year, future analyzes should perform more tests to ensure that the data collected is more accurate.]]>
<![CDATA[AKUNTANSI SYARIAH PADA PERUSAHAAN JASA (IJARAH) ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![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 ]]>
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DOI: 10.62668/jiar.v1i02.1129
<![CDATA[The purpose of the study was to determine the concept of sharia accounting applied to service companies with the Ijarah contract approach. The research method is Descriptive Qualitative with the type of literature. The results showed that a service company is an organization that uses its resources to provide services to its customers. Ijarah is a type of contract that takes benefits (sale of benefits / use value), namely the transfer of the right to use a good and service for a certain time through rental / fee payments without being followed by the transfer of ownership of the goods. The lease referred to by ijarah is an operating lease.PSAK (Statement of Financial Accounting Standards) No. 107 concerning Ijarah, divides the ijarah contract into two, namely: (1) Ijarah without transfer of ownership of the asset, and (2) Ijarah Mutahiyah Bit Tamlik (IMBT)Sharia accounting treatment includes: renters, revenue recognition, depreciation, purchases, costs, purchases, contract completion, transfer of ownership, grants, sales and others.]]>
<![CDATA[FINANCIAL TECHNOLOGY (FINTECH) PADA PERBANKAN SYARIAH: APLIKATIF DAN PERAN ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>;
<![CDATA[Napu, Fitria]]>
<![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 ]]>
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DOI: 10.62668/jiar.v1i02.1130
<![CDATA[The research objective is to find out what applications are used by Bank in implementing Financial Technology and what is the role of Bank Muamalat Indonesia in implementing Fintech. The research method used is qualitative with a case study type. The results 1) The application applied by Bank in implementing Fintech is (a) Mobile banking called "Muamalat-DIN";(b)Muamalat Digital Integrated Access (MADINA); (c) Shar-e debit online; (d) Internet banking; (e) Phone banking; (f) Virtual accounts; (g) ATM (Automatic Teller Machine). 2) The role of Islamic Banking in FinTech is: (a) As a financial institution that implements Financial Technology; (b). Become a Financial Institution that always innovates to fulfill financial inclusion; (c). Islamic Financial Institutions that provide Excellent Service to the Community; (d). Financial Institutions presenting key features of regulatory initiatives set up to facilitate FinTech innovation (e). Encouraging Supervisory Potential Opportunities to Use Innovative Technologies; (f). Increasing cross-sectoral cooperation between bank supervisors and other relevant authorities: (g). Opening opportunities for international cooperation in the aspect of inter-bank supervision.]]>
<![CDATA[PARADIGMA AKUNTANSI SYARIAH DI INDONESIA ]]>
<![CDATA[Ziyadatin Ilmi, Anugrahi Putri]]>;
<![CDATA[Latifah, Eny]]>
<![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 ]]>
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DOI: 10.62668/jiar.v1i02.1153
<![CDATA[The purpose of this article is to examine the extent to which accounting practices in financial institutions or companies in Indonesia comply with sharia principles. Research methods with case studies on financial institutions or certain companies can be used to explore existing sharia accounting practices and analyze the extent to which these institutions comply with sharia principles. This research can involve analysis of regulations, standards, financial reports and literature related to sharia accounting. in Indonesia by discussing accounting paradigms, research paradigms, developments, definitions of accounting. Research can produce findings about the extent to which accounting and financial reporting practices in Indonesia comply with sharia principles. Research can increase understanding of how sharia accounting is implemented and regulated in Indonesia.]]>
<![CDATA[PENGARUH RETURN ON ASSETS (ROA), NET PROFIT MARGIN (NPM), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2018-2022 ]]>
<![CDATA[Mustaqim, Fariz]]>;
<![CDATA[Rakhman, La Ode Abdul]]>;
<![CDATA[Ode, Aprylia]]>;
<![CDATA[Daholu, Ahmad]]>
<![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 ]]>
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DOI: 10.62668/jiar.v3i2.1385
<![CDATA[This study aims to determine the effect of return on assets, net profit margin and earning per share on stock prices in banking companies listed on the Indonesia Stock Exchange. The research method uses quantitative descriptive analysis & multiple linear regression analysis. Data collection using the company's financial statements and processed with the SPSS version 25 application. The results showed that partially, Return on assets (ROA) had no effect on stock prices, which was seen from the significance value of the partial test results, namely with a significant value of 0.205> 0.05. The Net profit margin (NPM) variable has a positive effect on stock prices, as seen from the significance value of the partial test results, namely with a significant value of 0.024 <0.05. Earning per share (EPS) variable has a positive effect on stock prices, as seen from the significance value of the partial test results, namely with a significant value of 0.000 <0.05. Simultaneously, all independent variables (bound) have a significant effect on investment decisions with a significant value of 0.000 less than 0.005.]]>
<![CDATA[ANALYSIS OF THE REALIZATION OF MOTOR VEHICLE TAX RECEIPTS AT THE BAUBAU CITY SAMSAT OFFICE ]]>
<![CDATA[Hasrul Adan, Laode Muhammad]]>;
<![CDATA[Amin, Jeki Julian]]>
<![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 ]]>
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DOI: 10.62668/jiar.v3i2.1422
<![CDATA[Motor Vehicle Tax (PKB) is one of the main sources of Regional Original Income (PAD) which has great potential in supporting regional development. However, the realization of PKB revenue in Baubau City is not optimal due to the low level of taxpayer compliance, the limited effectiveness of the policy, and obstacles in the administrative system. This study aims to analyze the realization of PKB revenue at the Baubau City Samsat Office, identify the factors that influence it, and evaluate the effectiveness of the tax amnesty policy. This study uses a quantitative descriptive approach with trend analysis techniques and comparisons to PKB revenue data for the 2017 period. Data were obtained from the Baubau Samsat report and interviews with Samsat officers and taxpayers. The results of the study indicate that although the tax amnesty policy can increase tax revenue in the short term, in the long term this policy risks reducing tax compliance. Other factors that influence PKB revenue include the quality of Samsat services, the level of tax socialization, and the economic conditions of the community. The implications of this study emphasize the need to optimize service digitalization, increase tax education, and evaluate tax amnesty policies to improve taxpayer compliance in a sustainable manner.]]>
