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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 87 Documents
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Audit Opinion Impact On Auditor Switching In Indonesian Stock Exchange Manufacturing Firms Period 2018-2022 Anike Putri; Febi Febriani
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.234

Abstract

This study investigates the impact of audit opinion on auditor switching within the manufacturing sector of companies listed on the Indonesia Stock Exchange from 2018 to 2022. Employing a quantitative descriptive approach, secondary data extracted from annual reports constitutes the research material. Logistic regression analysis serves as the data analysis model. The findings indicate that, according to statistical tests, audit opinion does not exhibit a significant partial effect on auditor switching among manufacturing sector companies listed on the Indonesia Stock Exchange during the specified period
Factors That Influence Companies in Tax Avoidance Imelda Kristiani Panggabean; Kasir Kasir
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.246

Abstract

The purpose of this study is to demonstrate how the bonus system, business size, and foreign ownership affect the effective tax rate for manufacturing companies listed on the Indonesian Stock Exchange between 2014 and 2021. This study employed a quantitative methodology that included a descriptive and verification approach. Secondary data are the ones that are used. Research from libraries and documentation from the Indonesian Stock Exchange's official website are used in the data collection process. Out of 40 firms, data was gathered for 7 Manufacturing firms using the Non-Probability Sampling approach. Partial testing research results indicate that while company size influences tax avoidance, the bonus structure and foreign ownership have little effect on tax avoidance. A coefficient of determination (R square) of 24.4% indicates that, for experiments conducted concurrently, the bonus method, firm size, and foreign ownership all have an impact on tax avoidance
Predictors Of Capital Expenditures in Regency/City Regional Government in West Java Province 2017-2022 Fitri Endayani; Kartika Berliani
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.247

Abstract

This research aims to analyze the influence of Regional Original Income, Budget Surplus, and Profit-Sharing Funds on Capital Expenditures. Capital expenditure is important for regional governments to improve the welfare of their people because it has objectives related to public services, one of which is to obtain fixed assets such as equipment, buildings, infrastructure, and other fixed assets. Things that influence the absorption of capital expenditure effectively or not can be seen from the Budget Realization Report. This research method is quantitative research with a descriptive and verification approach. Based on the research results, it was found that (1) Regional Original Income has an influence but is not significant on Capital Expenditures (2) Budget Surplus does not have a significant influence on Capital Expenditures (3) Profit-Sharing Funds do not have a significant influence on Capital Expenditures. The implication of this finding is that these three factors do not significantly influence Capital Expenditures. However, it should be noted that the influence of Regional Original Income on Capital Expenditures still needs to be researched further to ascertain whether this influence is truly insignificant or only occurs in certain cases.
Tax Avoidance in Influencing The Firm Value Dea Devina Ardelia; Irma Suryani; Syahrudin Syahrudin
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.249

Abstract

The purpose of this study is to determine how tax avoidance affects the value of coal mining companies listed on the Indonesian stock exchange from 2018–2022. Associative descriptive research is the quantitative methodology employed in this study. Purposive sampling was the method of sampling that was employed in this study. The sample in the research obtained through the sample selection criteria was 10 companies with a total of 50 samples. The data source obtained from this research is secondary using financial reports from 10 companies according to sampling criteria from 2018 to 2022. The study's findings demonstrate that tax evasion significantly and negatively affects a company's worth. The tax avoidance variable has a value of 0.238 > 0.05 according to the results of hypothesis testing based on probability values, indicating that this independent variable has no discernible impact on the company value of coal mining companies listed on the Indonesian stock exchange in 2018–2022
The Effect of Accounts Receivable Accounting Information System, Internal Control System and Service Quality on Receivables Collectability In BPJS Ketenagakerjaan Bandung Lodaya Intan Kusuma Wardani; Devyanthi Syarif
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.266

Abstract

The research method used is Quantitative with Descriptive and Verification approaches. The type of data source used is primary. With sampling techniques using non-probability sampling with a saturated sampling approach. The results of the statistical description test study show that each respondent's question from the variables of Collectability of Receivables, Accounts Receivable Accounting Information System, Internal Control System, and Service Quality of employees of the Social Security Administration Agency / BPJS Ketenagakerjaan Bandung Lodaya has a good category. The results showed that hypothesis testing obtained the following results: (1) the Accounts Receivable Accounting Information System influences the Collectability of Receivables, (2) The Internal Control System affects the Collectability of Receivables, (3) Service Quality affects the Collectability of Receivables. (4) the Accounting Information System, Internal Control System, and Service Quality significantly affected the Collectability of Receivables
Regional Decentralization of Purwakarta 2018-2022: Effectiveness And Growth Of Local Original Income Widiya Avianti
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.285

Abstract

The government provides financial assistance to regions in the form of intergovernmental transfers from the State Budget (APBN) to support decentralisation policies, used to finance regional needs, such as infrastructure development and public services. The aim is to improve the welfare of the local population and enhance local autonomy in decision-making, financial management, and reduce fiscal disparities between the central and local governments, as well as between different regions. The central government delegates sources of financial revenue to the regions to be managed effectively and efficiently, including through regional own-source revenues (PAD), to support regional autonomy and fund its tasks and functions. This qualitative research aims to test and analyse: (1) The effect of local own-source revenue (PAD) effectiveness on fiscal decentralisation in the region. (2) The effect of local own-source revenue (PAD) growth on fiscal decentralisation in the regions. (3) The effect of effectiveness and growth of local own-source revenue (PAD) on fiscal decentralisation in the region. The object of research is the PAD Realisation Report of Purwakarta Regency from 2018 to 2022. The sample consists of five reports, namely the PAD report for the 2018-2022 period. There are three points from the results of this study: (1) PAD effectiveness has no significant influence on fiscal decentralisation in the region (significance value 0.216 > 0.05); (2) PAD growth has no significant influence on fiscal decentralisation, (significance value 0.216 > 0.05); PAD effectiveness and growth have no significant influence on fiscal decentralisation, (significance value 0.385 > 0.05).
The Influence of Total Assets Turnover, Return on Assets and Debt To Equity Ratio on Stock Prices Moderated By Firm Size In Transportation And Logistics Companies Listed On The Indonesia Stock Exchange In 2019 – 2023 Salza Adzri Arismutia
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.291

Abstract

The study aims to determine the impact of TATO, ROA, and DER on Stock Prices, with Firm Size as a moderating. This research used secondary data acquired from the official website of the Indonesia Stock Exchange, www.idx.co.id. This research used quantitative methods, namely descriptive and verification methodologies. The study's population consisted of 32 Transportation Companies that were listed on the Indonesia Stock Exchange between 2019 and 2023. This research used a non-probability selection method called purposive sampling to choose 6 organizations as samples. The data were analyzed using the IBM SPSS 26 software. The study's findings demonstrated that the TATO, ROA, and DER variables had a favorable influence on stock prices. Firm Size as a moderating had a distinct impact on each variable. The size of the firm did not have a moderating effect on the effects of TATO on stock prices. The impact of ROA on stock prices is enhanced by the size of the firm. The impact of the DER on Stock Prices is weakened by the size of the firm. The impact of TATO, ROA, and DER on stock prices was enhanced by the size of the firm. This finding implies that the Firm Size cannot moderate the relationship between TATO and stock price. Future research can replace Firm Size with PER as a moderating variable, to determine its effect on Stock Price. So that comparative results can be obtained to be useful for the development of science and the economy in Indonesia
Cognitive Behavior Effects, Charismatic Attraction, Achievement of The Eligibility To The Convection of Sales Volume In The Moment of Choosing Vina Merliana
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.293

Abstract

Sales volume is the number of units of the final result achieved by the company from the sale of products during a certain period. Sales are said to be an activity aimed at finding buyers and giving confidence to customers with the products offered, one of the factors that affect sales is the condition and ability of the seller, market conditions, capital, company organizational conditions and other factors. The research method used is descriptive and verification method, the data used is primary data with 71 respondents, the sampling technique uses purposive sampling method using the Slovin formula, the results of the t test (partial) x1 cognitive behaviors has no effect on sales volume, x2 charismatic appeal affects sales volume, x3 budget realization affects sales volume, while the f test (simultaneous) together there is an influence on sales volume.
Factors Affecting Stock Prices Using Moderation Variables in Coal Subsector Companies Listed on The Indonesian Stock Exchange 2015 - 2022 Dinda Lestari; Devyanthi Syarif; Diah Febriyanti; Tjipto Sajekti; Dwi Sugiantoro
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.297

Abstract

The moderating variable in this study is firm size. The study aims to determine the effects of net profit margin, debt-to-debt equity ratio, and total asset turnover on stock prices. This study falls under the category of quantitative research and employs a descriptive and verification technique. Secondary data were used; the procedures for gathering the data were provided by documentation and a review of the literature. In the sampling process, purposeful sampling is employed. The data analysis techniques used in this study included modified regression analysis (MRA), coefficient of determination analysis, product-moment correlation coefficient analysis, multiple regression analysis, and the classical assumption test. According to the results of the simultaneous test (F test), the debt-to-equity ratio, net profit margin, and total asset turnover all influence stock prices concurrently. The correlation criterion table shows that the correlation score is between 41% and 60%, which indicates a moderate connection. This indicates that, beyond the variables analysed, there exist additional factors that have the potential to increase the share prices of mining companies in the coal subsector on the Indonesia Stock Exchange between 2015 and 2022. 
Analysis of Value Added Tax Payment and Reporting Calculation for Self-Building Activities Muhtarudin Muhtar; Ananda Melysa Fajriyah Nanda
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.298

Abstract

VAT on SBA is one of the roots of government revenue. In PMK No. 61/PMK.03/2022 that the action of constructing the latest building or expansion of the previous building, and not currently carrying out business/work activities is carried out for individuals/entities, the results are used by themselves or by other parties. The purpose of this observation is to find out how to calculate, deposit, and report VAT SBA with a descriptive method. The results showed that the research process on PPN SBA was carried out in 3 (three) terms. The calculation of the tax payable for SBA VAT is in line with the provisions of the tax law, namely the VAT rate of 11% multiplied by the DPP. The DPP is 20% of all costs paid during construction and does not include land prices. However, there is a difference in the calculation in determining the DPP caused by the difference in the price of building materials and building area. Deposits are made via the Perception Bank using Billing that has been created through the e-billing by requiring SSE. Deposited on January 28, so it is subject to administrative sanctions in the form of interest. Reporting is automatic at the time of deposit by obtaining proof of deposit in the form of NTPN

Page 7 of 9 | Total Record : 87

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