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INDONESIA
Jurnal Inovasi Akuntansi
Published by Universitas Mahasaraswati
ISSN : -     EISSN : 29881536     DOI : https://doi.org/10.36733/jia.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Inovasi Akuntansi (JIA) is committed to promoting high-quality research in accounting that can make a meaningful contribution to the understanding and development of accounting practice. Through open access, we hope that the knowledge we publish can be freely accessed by anyone, from any background, without financial or institutional barriers. Jurnal Inovasi Akuntansi (JIA) accepts contributions of scientific articles in various aspects of accounting, including but not limited to Financial Accounting; Forensic Accounting; Tax Accounting; Managerial Accounting; Financial Auditing; Behavioral Accounting; Capital Markets Analysis; Accounting-Religion; Public Sector Accounting; Accounting-Culture; Social Responsibility Accounting; Accounting Information System; Corporate Governance; Accounting-Gender; Environmental Accounting; Accounting History; Accounting Education; and Other Areas that Related. We encourage the contribution of various methodological approaches, both quantitative and qualitative, which can help deepen understanding of current issues in the accounting domain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 60 Documents
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Analisis Pengendalian Internal Terhadap Penyaluran Kredit Usaha Rakyat (KUR) pada PT Bank Pembangunan Daerah Jawa Tengah Kantor Cabang Pembantu Babadan Ungaran Franciska Denanda Rika Widiharsanti; Mochammad Abdul Kodir; Embun Duriany Soemarso
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7414

Abstract

Internal control in a company is very important. Internal control will be used by the company as a guide in carrying out its operational activities. The purpose of this study was to determine the application of the internal control system in distributing people's business credit (KUR) implemented by PT Bank Pembangunan Daerah Jawa Tengah, Babadan Ungaran Sub-branch Office and to identify whether the internal control applied is in accordance with the control components according to the Committee of Sponsoring Organizations of The Treadway Commission (COSO), which includes the control environment, risk assessment, control activities, information and communication, and monitoring. The data used is qualitative data sourced from primary data and secondary data. Collecting data using interviews, questionnaires, and literature study. The writing method uses a descriptive qualitative method. The results of this study indicate that the implementation of the internal control system for the distribution of people's business loans (KUR) at PT Bank Pembangunan Daerah Jawa Tengah, Babadan Ungaran Sub-Branch Office has gone very well and the suitability of internal control components with internal control components according to the Committee of Sponsoring Organizations of the The Treadway Commission (COSO) has not fully complied with the risk assessment component, there are still bad credit and human error. Keywords: Internal Control System, Distribution of People's Business Credit, Standard Committee of Sponsoring Organization of The Treadway Commission (COSO)
Financial Performance Analysis with a Common Size Approach at PT Kusumasejati Intiprima Bogor Yuppy Triwidatin; M. Awalul Fahmi
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7583

Abstract

This study aims to determine the financial performance of PT Kusumajati Intiprima Bogor with a common sizes analysis approaches. The design of this research is descriptive quantitative research , namely research with data in the form of numbers which are then processed and analyzed to draw conclusions . The data source used is secondary data in the form of balance sheets and income statements for 2015-2020. The results of this study indicates that the financial performance achieved by PT Kusumajati Intiprima Bogor from 2015 to 2020, the composition of the financial statements of PT Kusumajati Intiprima Bogor can said to low risk (safe) and the percentages of each assets and liability items fluctuate and PT Kusuma Sejati Intiprima Bogor has not been able to control operating costs which causes a decrease in net profit every year and becomes a loss.
Analisis Financial Distress dengan Metode Z-Score Altman pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Rian Kurniawan
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7591

Abstract

Technology sector companies are companies that have a major impact on the Indonesian economy because they are the foundation during the Covid-19 pandemic. However, the conditions of Covid-19 and the turmoil of the global economic recession have caused many technology sector companies to experience financial difficulties and even lose investors. The purpose of this study is to determine the level of financial distress, the best companies, and overall faced by technology sector companies during the 2019-2022 period using the Modified Altman Z-Score method for prediction analysis. This research is a non-statistical quantitative method research. The population used was 21 companies, with purposive sampling technique and the samples taken were 4 technology sector companies listed on the Indonesia Stock Exchange during the 2019-2022 period. The indicator variables used in this study are the ratio of Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earning Before Interest and Tax to Total Assets (X3), and Book Value of Equity to Book Value of Total Debt (X4). The results of this study found that in 2019 there was 1 company in the gray area category. In 2020-2022 all companies were in good health, and PT Hensel Davest Indonesia Tbk (HDIT) became the best company. The conditions of the Covid-19 pandemic and the economic turmoil of the global recession that occurred from 2019-2022 had no impact on the level of financial distress in technology sector companies.
Pengaruh NPL dan BOPO Terhadap Return On Assets pada bank yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Vidory Mandala; Made Denny Oktariyana; Eugenia H. P. Tanan
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7692

Abstract

This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2018-2022. The purpose of this study is to determine the effect of NPL and BOPO on partial Return On Assets. This study used quantitative descriptive method, i.e. data obtained from secondary data. The sampling method obtained was as many as 11 banking companies. The data analysis technique used is multiple linear regression analysis technique. The results of this study show that NPL has a negative and significant effect on ROA while BOPO has a positive and insignificant effect on ROA. This is evident from the test results partially with significant on the ROA ratio.
Implementasi Sosialisasi Pasar Modal Syariah untuk Meningkatkan Minat Investor Muda dalam Berinvestasi Zulia Almaida Siregar; Zulaini Masruro Nasution; Ika Okta Kirana; Asmarani Nasution; Fitri Rizki
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7724

Abstract

Investments are mu'amalah activities that are highly recommended in Islam, therefore the sharia capital market is present as a means of investment for Muslims who want to invest in accordance with sharia principles. The purpose of this study was to determine the extent of the implementation of socialization carried out by related parties in influencing the interest of young people in this case students at STIKOM Tunas Bangsa Pematangsiantar to invest in the sharia capital market. This type of research is field research (field research) and the nature of the research is descriptive qualitative. The data collection techniques used are interviews and documentation and data analysis techniques using inductive thinking. The results showed that the implementation of syrai'ah capital market socialization among young people greatly influenced interest and increased motivation to invest in the sharia capital market. The implication is that they invest in shares in the sharia capital market, this is influenced by the perceptions they have about an established future, a person who has good financial intuition, a firm attitude in making decisions in building individual economies in the future, strong motivation to invest for personal welfare and service.
Analysis of Challenges and Difficulties in Implementing Information Systems Audit: A Narrative Literature Review Nurhaflah Soraya; Iskandar Muda; Eliyah A M Sampetoding
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7753

Abstract

Information Systems Audit has a main role in the value of any organization from developing countries such as integrity, reliability, security, and privacy. Many researchers are interested in the topic of information systems audit due to the large number of recent business failures. Some research focuses on the current cases from developing countries so this research will give a comprehensive overview of information systems audit. Research gap in the existing literature raised the following research question: What are the difficulties and challenges experienced by developing countries in terms of Information Systems Auditing? The narrative literature review for information systems research was undertaken in line with the theory approach to systematic review. This research analyzed a number of categories that aligned with the grand theories related to difficulties and challenges in the implementation of the Information Systems Audit. In conclusion, this literature review shows that the countries face various challenges and difficulties regarding Information Systems Audit which consists of legislation and policies, culture, education, and human resources.
Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi I Putu Edy Arizona
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7887

Abstract

This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office. The research population amounted to 77,248 taxpayers, and we obtained a sample of 100 taxpayers. The analysis technique used in this research is moderated regression analysis (MRA). The results showed that tax policy had a positive effect on tax planning, and administrative sanctions were unable to moderate tax policy on tax planning.
Pengaruh Pemahaman Akuntansi dan Ketentuan Perpajakan, Sanksi Pajak serta Pemanfaatan Teknologi Informasi terhadap Kepatuhan Wajib Pajak UMUM di Kota Kupang Fransiskus Marlon Reu; Ferayani Besa; Martina Kaisrani Rupa
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7892

Abstract

This research was conducted to determine the factors that influence the level of compliance of MSME taxpayers using the variables understanding accounting, understanding tax provisions, tax sanctions, and the use of information technology. This research uses quantitative data, the data used in this research is primary data and secondary data. The data collection technique uses a questionnaire containing statement items for each variable studied using a Likert scale. The data analysis technique used in this research is descriptive statistics by measuring using the SPSS 29 application. The research was carried out in Kupang City. Based on the results of the research conducted, it can be concluded that the level of compliance of MSME taxpayers in the city of Kupang is still categorized as very low, and the factors that can influence the level of compliance of MSME taxpayers are the variable understanding of tax provisions and tax sanctions which have a significant influence. The variables Understanding accounting and use of information technology do not significantly influence the level of MSME taxpayer compliance.
Pengaruh Tarif Pajak, Keadilan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Pemerintah Daerah Kota Kupang Made Denny Oktariyana; Fransiskus Marlon Reu; Olivia Latumahina
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7894

Abstract

This research aims to determine the effect of Tariffs, Tax Justice and Tax Sanctions on taxpayer compliance. This research uses a quantitative approach, this research was conducted at the Kupang City Regional Government. The Regional Government of Kupang City has a problem related to the number of motor vehicle tax arrears which is increasing every year, in 2022 it will record arrears of 114,571, namely 44% of the total 258,824 registered vehicles. This is due to a lack of taxpayer awareness which causes regional income revenues to not be absorbed optimally. The sampling method used the incidental sampling method, so that a sample of 100 respondents was obtained. This research data was collected using a questionnaire which was then processed using multiple linear regression analysis tests with the help of SPSS version 22. The results of the research stated that Partial Tax Rates had a positive and significant effect on Motor Vehicle Taxpayer Compliance. Tax rates partially have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions partially have a positive and insignificant effect on Motor Vehicle Taxpayer Compliance.
Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020 Ardiansyah Ali; Nursyam AR
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7901

Abstract

The existence of a policy to manage government independently in the form of regional autonomy makes every decision more strategic in increasing local revenue sources to the maximum. The purpose of this study was to analyze the regional own-source revenue (PAD) of North Toraja Regency in 2016-2020. Quantitative descriptive method is used to describe the contribution ratio and growth ratio in local own revenue (PAD). The results of this study indicate that the contribution of local taxes to local own-source revenue (PAD) is in the sufficient category, while for contributions in the very poor category obtained from the results of the management of separated assets. For the growth ratio, the results fluctuated greatly from 2016-2019, but a drastic decline occurred in 2020, this was due to the covid-19 pandemic that hit North Toraja Regency.

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