cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andre Suryaningprang
Contact Email
inabajournals@inaba.ac.id
Phone
+62895405780777
Journal Mail Official
inabajournals@inaba.ac.id
Editorial Address
Jl. Soekarno Hatta No. 448, Batununggal, Bandung Kidul, Kota Bandung, Jawa Barat. 40266
Location
Kota bandung,
Jawa barat
INDONESIA
Journal of Accounting Inaba
Published by Universitas Indonesia Membangun
ISSN : 28297040     EISSN : 28295404     DOI : https://doi.org/10.56956/jai.v2i02
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting Investment, Capital Market, Banking Financial Technology, Accounting for Cryptocurrency, etc. However, this journal warmly welcomes other issues to broaden accounting science
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 39 Documents
 1   2   3   4 
EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO AND SALES GROWTH ON FINANCIAL DISTRESS WITH RETURN ON ASSETS AS INTERVENING VARIABLE: Study on Mining Sector Companies Listed on the Indonesia Stock Exchange 2013-2020 Period Astuti, Sri; Sjarif, Devyanthi
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.7

Abstract

The purpose of this study was to determine the effect of Current Ratio, Debt to Equity Ratio, and Sales Growth on Financial Distress with Return on Assets as an Intervening Variable. This study uses quantitative methods with descriptive and verification approaches. Testing the data in this study using the classical assumption test, as well as testing the hypothesis using path analysis, correlation coefficient tests, and coefficients of determination tests. Data processing using IBM SPSS 26.0 program. Based on the results of this study indicate that (1) Current Ratio has an effect on Financial Distress. (2) Debt to Equity Ratio has no effect on Financial Distress. (3) Sales Growth has no effect on Financial Distress. (4) Current Ratio has an effect on Return on Assets. (5) Debt to Equity Ratio has no effect on Return on Assets. (6) Sales Growth has no effect on Return on Assets. (7) Return on Assets has an effect on Financial Distress. (8) Current Ratio, Debt to Equity Ratio and Sales Growth have a simultaneous effect on Financial Distress. (9) Current Ratio, Debt to Equity Ratio and Sales Growth have a simultaneous effect on Return on Assets. (10) Current Ratio, Debt to Equity Ratio and Sales Growth have a simultaneous effect on Financial Distress with Return on Assets as an intervening variable.
THE INFLUENCE OF ONLINE, FINANCIAL MANAGEMENT, AND APPLICATION TOWARDS SALES EFFECTIVENESS: CASE STUDY ON MSMES IN BANDUNG CITY Arismutia, Salza Adzri; Merliana, Vina
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.10

Abstract

This study aims to analyze the effect of online financial management applications on sales of MSMEs (Micro, Small, and Medium Enterprises) in Bandung. The sample in this study used 80 MSMEs with various types of businesses including those engaged in fashion, culinary, services, and trade. This research method is quantitative with a descriptive verification approach. Data processing using SPSS application version 25 with multiple linear regression testing. The results showed that the variables had an effect on sales effectiveness. Partially, application variables have no effect on sales effectiveness, while financial management variables and online variables affect the effectiveness of MSMEs sales in Bandung City.
The IMPACT OF RETURN ON ASSET, DEBT TO EQUITY RATIO AND INVENTORY TURNOVER ON EFFECTIVE TAX RATE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE: Case Study on Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2020 Hamdani, Deni; Prastiyanti, Tamara
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.12

Abstract

  The purpose of this study was to determine the effect of Return on Assets, Debt to Equity Ratio, and Inventory Turnover on the Effective Tax Rate with Financial Distress as an Intervening Variable. The research uses quantitative methods with descriptive and verification approaches. Testing the data in this study using the classical assumption test, as well as testing the hypothesis using path analysis, correlation coefficient tests, determination coefficient tests, and multiple correlation tests. Data processing using IBM SPSS 26.0 program. Based on the results of this study indicate that (1) Return on Assets has an effect on the Effective Tax Rate. (2) Debt to Equity Ratio has no effect on Effective Tax Rate. (3) Inventory Turnover has no effect on the Effective Tax Rate. (4) Return on Assets has no effect on Financial Distress. (5) Debt to Equity Ratio has an effect on Financial Distress. (6) Inventory Turnover has an effect on Financial Distress. (7) Financial Distress has no effect on the Effective Tax Rate. (8) Return on Assets, Debt to Equity Ratio and Inventory Turnover have a simultaneous effect on the Effective Tax Rate with Financial Distress as an intervening variable.
The EFFECT OF REGIONAL TAXES, REGIONAL LEVIES, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURES IN REGENCIES/CITIES IN WEST JAVA PROVINCE 2014 – 2021 Berliani, Kartika
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.13

Abstract

This study aims to determine whether Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds affect Capital Expenditures in Regencies/Cities in West Java Province. The population and sample of this research are districts/cities in West Java Province. This study aims to analyze the effect of Regional Taxes, Regional Levies, General Allocation Funds, and Special Allocation Funds on Regional Expenditures. Regional expenditure has an important role in running the government system, namely to improve public welfare and as a form of good governance. In this study using multiple linear regression analysis using data obtained from the summary of the 2014 to 2021 regional budget realization reports with the SAP format published at the Central Statistics Agency of West Java Province. The results of the study partially show that Regional Taxes, General Allocation Funds and Special Allocation Funds have no effect on capital expenditures. Regional levies, and General Allocation Funds have a significant positive effect on Capital Expenditures. Meanwhile, regional levies have an effect on capital expenditures. Simultaneously, Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds affect Capital Expenditures.
The EFFECT OF OPERATIONAL AUDITS THROUGH PRODUCTION FUNCTIONS ON CONSUMER SATISFACTION Adi Nugraha, M. Sigit; Ridwan, Ridwan
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.14

Abstract

This research is descriptive research with a quantitative approach carried out on a CV. Baraka Outstanding Workshop. This study aims to determine the presence or absence of the influence of operational audits through the production function on consumer satisfaction. The data collection method in this study is a questionnaire, and the sampling technique used is a census. The population that was the object of the study was employees and customers with a sample of 46 employees and 46 customers. Hypothesis testing was carried out by linear regression analysis for hypotheses 1, 2, 3, path analysis, and Sobel test for hypothesis 4 through the IBM SPSS Statistics V.25 program. Based on the results of the study with a significance level of 5%, conclusions were obtained: Operational Audit has a positive and significant effect on satisfaction with an influence of 95.4%, Operational Audit has a positive and significant impact on the Production Function with an influence of 48.3%, the Production Function has a positive and significant impact on consumer satisfaction with an influence of 52.9%, Operational Audit through the production function has a positive and significant effect on satisfaction consumers 79.5% influence and the rest influenced by other unknown factors which are 20.5%.
The EFFECT OF UNDERSTANDING LEVEL, READINESS LEVEL, AND PERCEPTION OF EASY ON THE IMPLEMENTATION OF SMALL AND MEDIUM MICRO ENTITY ACCOUNTING STANDARDS: Case Study on MSME Actors in Bandung City Melati Ramlan, Rima; Iqbal Alamsyah, Muhammad
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.15

Abstract

This study examined the relationship between understanding level, readiness level, and perception of easiness to implementation of Financial Accounting Standards of Micro, Small, and Medium Enterprises on Micro, Small, and Medium Enterprises in the city of Bandung. The subjects in this study were 98 units of MSMEs registered at the Department of Cooperatives and MSMEs in Bandung. The method used in this study is a quantitative method with a descriptive and verification approach. To measure the classical assumption test, multiple linear regression analysis, and the coefficient of determination along with hypothesis test with SPSS for Windows version 23. The results indicate that there was a positive effect between understanding level and perception of easiness to implementation of Financial Accounting Standards of MSMEs and there is no effect between readiness level to implementation of Financial Accounting Standards of MSMEs on MSMEs in the city of Bandung. These three variables of the study gave an effective contribution as much as 19,9% while the rest came from other factors.
THE EFFECT OF MSME PERCEPTIONS, HUMAN RESOURCES COMPETENCE AND ACCOUNTING UNDERSTANDING ON THE IMPLEMENTATION OF EMKM SAK Maulani Permana, Zulfa Husnipiddin; Iqbal Alamsyah, Muhammad
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.38

Abstract

Based on the results of the partial test (t test) it shows that the perception of MSME actors has a positive and significant effect on the implementation of SAK EMKM where the t-count > t-table is 2.732 > 1.672. Accounting understanding has a positive and significant effect on the implementation of SAK EMKM where the value of t-count > t-table is 5.379 > 1.672. Based on the results of the simultaneous test (F test) shows that the Perception of MSME Actors, Human Resources Competence, and Accounting Understanding simultaneously or together have a significant influence on the implementation of SAK EMKM, this is evidenced by the F-count > F-table, which is 38.763 > 2.77
AUDITING IN THE PUBLIC INTEREST: AN ANALYSIS OF RESEARCH ON THE CODE OF ETHICS OF THE PUBLIC ACCOUNTING PROFESSION Febriyanti, Diah; Syarif, Devyanthi
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.126

Abstract

The public interest should be one of the main priorities in the process and determination of the results of an audit conducted by a Public Accountant. This research investigated public interest as a determining factor during the audit process. This is important due to many cases of audit failures existed were caused by breaches of the code of ethics by Public Accountants, which eventually caused harm to the public interest. The phenomenon of audit failure was not only experienced by the Office of Public Accountants (KAP) at small and medium scales but also by those included in the Big Four category with similar indications, breaches of the code of ethics by public accountants.
THE INFLUENCE OF GOOD GOVERNANCE, COMMUNITY PERCEPTION AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF PUBLIC SERVICES: Study at Cidamar Village Office, Cianjur Regency Yono, Yono; Hamdani, Deni
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.127

Abstract

The purpose of this study was to determine the effect of good governance, public perception and internal control system on the quality of public services. The data was collected through interviews, field research and library techniques as well as distributing questionnaires to 96 respondents. Sampling using non-probability sampling with purposive sampling. To measure the influence of the sample used classical assumption test analysis, multiple linear regression analysis and the coefficient of determination and hypothesis testing. Data processing using the application of Statistical Product and Service Solution version 25. The results showed that hypothesis testing (t test) obtained the results: (1) Good governance affects the quality of public services where count is -2.096 smaller than table -1.293 with a significance level of perception of 0.04 <0.05 (2) Public affects the quality of public services where count is 8.037 greater than table 1.293 and a significance value of 0.00 <0.05 (3) Government Internal Control System affects the quality of public services where count is 1.361 greater than table 1.293 and a significance level of 0.108>0.05. The results of hypothesis testing (f test) of good governance, public perception, and internal control systems affect the quality of public services where count is 25.829 which is greater than table 2.70 with a significance level of 0.000 <0.05.
THE INFLUENCE OF INDEPENDENCE, PROFESSIONALISM AND GOOD GOVERNANCE ON INTERNAL AUDIT QUALITY: Studies at the Inspectorate of West Bandung Regency Patria, Gilang; Arismutia, Salza Adzri
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.128

Abstract

The purpose of this study was to determine the effect of independence, professionalism and good governance of internal auditors on internal audit quality. Data collection was carried out through field research and library research and distributing questionnaires to 52 respondents. Sampling using Non-probability Sampling with Saturated Sampling. To measure the effect of the sample used classical assumption test analysis, multiple linear regression analysis and the coefficient of determination as well as hypothesis testing. Data processing uses the Statistical Product and Service Solution application version 25.The results showed that testing the hypothesis (t test) obtained the following results: (1) Auditor independence has no effect on internal audit quality where count (-0.857) is smaller than table 2.010 with a significance level (-0.857) > 0.05 (2 ) Auditor professionalism has a positive effect on internal audit quality where count is 10.981 greater than table 2.010 and a significance value of 0.000 <0.05 (3) Good Governance has an effect on internal audit quality where count is 9.715 less than table 2.010 and a significance level of 0.000< 0.05. The results of hypothesis testing (f test) independence, internal auditor professionalism and good governance have a positive effect on internal audit quality where the count is 413.551 greater than the table 2.802 with a significance level of 0.000 <0.05.

Page 1 of 4 | Total Record : 39

 1   2   3   4 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025 Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025 Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024 Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024 Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023 Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023 Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022 Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022