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Jurnal Ilmiah Akuntansi dan Keuangan
Published by Universitas Putra Bangsa Kebumen
ISSN : 25489453     EISSN : 2580510X     DOI : https://doi.org/10.32639/jiak.v12i2
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Jurnal Ilmiah Akuntansi dan Keuangan has been published since July 2014 by LP3M Universitas Putra Bangsa. JIAK is a scientific journal that focuses on the area of accounting and finance. JIAK is biannually issued (January-June and July-December). This Journal is indexed in DOAJ, Google Scholar, SINTA, Indonesian One Search, and Crossref.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 88 Documents
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Kualitas Keputusan Investasi, Risiko Bisnis, Efisiensi dan Pertumbuhan Laba Heni Hirawati; Axel Giovanni; Yacobo P Sijabat
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: July - December 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i2.201

Abstract

Penelitian ini bertujuan untuk memberikan bukti secara empiris mengenai peran kualitas keputusan investasi, risiko bisnis dan efisiensi terhadap pertumbuhan laba perusahaan. Kualitas keputusan investasi diproksikan dengan ROA (Return on Assets), risiko bisnis diproksikan dengan DAR (Debt to Assets Ratio), dan efisiensi diproksikan dengan ATR (Asset Turnover Ratio). Penelitian ini menggunakan data sekunder dengan format data panel. Populasi penelitian terdiri dari seluruh perusahaan yang tercatat dalam indeks SRI KE-HATI dari tahun 2017-2021. Penarikan sampel penelitian dilakukan dengan metode purposive sampling, dan diperoleh sampel penelitian sebanyak 15 perusahaan atau sebanyak 75 observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan bantuan aplikasi STATA. Hasil uji F menunjukkan bahwa secara simultan variabel kualitas keputusan investasi, risiko bisnis, dan efisiensi berpengaruh terhadap pertumbuhan laba. Hasil pengolahan data menjelaskan bahwa variabel kualitas keputusan investasi, risiko bisnis, dan efisiensi secara parsial tidak berpengaruh terhadap pertumbuhan laba.
Pengaruh Risiko Kredit dan Kredit Macet Terhadap Profitabilitas pada Masa New Normal: Studi kasus pada Bank konvensional yang Terdaftar di Bursa Efek Indonesia periode 2020-2021 Muhamad Redza Safitra; Hendra Sanjaya Kusno
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: January-June 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.203

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Risiko Kredit dan Kredit Macet terhadap Profitabilitas pada masa New Normal (Studi kasus pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia periode 2020-2021). Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan yang diterbitkan oleh Bursa Efek Indonesia selama periode 2020-2021. Teknik yang digunakan untuk menentukan sampel yaitu Purposive Sampling. Metode analisis yang digunakan yaitu uji analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa, Risiko Kredit dan Kredit Macet berpengaruh terhadap Profitabilitas. Kemudian, hasil penelitian ini menunjukkan bahwa Risiko Kredit berpengaruh negatif terhadap Profitabilitas dan Kredit Macet tidak berpengaruh terhadap Profitabilitas.
The Effect of Love of Money, Machiavellianism, and Tax Rates on Tax Evasion Zesmitha Kisman; Junaidi Junaidi
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: July - December 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i2.209

Abstract

This study aims to determine the effect of love of money, machiavellianism, and tax rates on tax evasion. The population in this study are taxpayers in Palopo City. The number of questionnaires processed in this study were 334 respondents. To test the hypothesis, the researcher used a structural equation modeling (SEM) approach using AMOS and SPSS software. The results of this study indicate that love of money has an effect on Machiavellianism in doing tax evasion, machiavellianism and tax rates have an effect on tax evasion, while love of money has no effect on tax evasion
The Effect of Love of Money and Religiosity on Ethical Perceptions of Accounting Students Lifia Pratiwi; Junaidi Junaidi
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: January-June 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.211

Abstract

The purpose of this study was to determine the effect of love of money and religiosity on the ethical perceptions of accounting students. This research method uses quantitative methods with a population of students from the accounting study program at Muhammadiyah University of Palopo. The sample used had 300 respondents. Data were measured using a numerical scale (numbers) and analyzed using statistical formulas and Amos software. The results of this study indicate that the variables "love of money" and "religiosity" have a positive effect on the ethical perceptions of accounting students.
The Influence of Literacy, Religious Knowledge and Attitudes on Public Interest in Rahn Products Putri Putri; Junaidi Junaidi; Abid Ramadhan
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: July-December 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.216

Abstract

This research aims to determine the factors influencing knowledge, literacy, religion, and attitudes toward public interest in Rahn products at Sharia pawnshops. 145 Pegadaian Syariah (Pawnshop) consumers were invited to this study through an online survey. SEM (Structural Equation Modeling) was used to examine research hypotheses. This study found that financial literacy, religiousness, and attitudes play important roles in influencing Pegadaian Syariah consumer preference. It means that consumers’ interest in Sharia pawnshops is because they influence individual understanding, knowledge, values, ​​and beliefs in Sharia-based financial products.
The Dividend Puzzle: A Corporate Action for Signal of High Prospect Companies In Indonesia Baiq Nurul Suryawati
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: January-June 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.217

Abstract

This study was designed to examine the dividend policy variable as a moderating variable on stock prices. As a moderating variable, dividend policy will weaken or strengthen a series of other variables such as PBV, PER and EPS which are used to predict that there is a signal for a company's growth to increase stock prices as a signal that investors respond to. This research was conducted by running a simple regression to test the direct relationship of DPR with stock prices, multiple regression without DPR to examine the interaction of stock prices with market signal variables, and multiple regression to test the consistency of the significance of DPR's influence as a moderating variable with market signal variables and stock prices, then moderating regression or MRA to test the moderation between market signal variables and DPR as a moderating variable with stock prices. The results show that there is a direct significant effect between DPR and stock prices without involving other variables, but if you include market signal variables, PER becomes an insignificant variable. This means that PER does not affect stock prices. Furthermore, by placing DPR along with other variables, it appears that the positive relationship in the simple regression becomes insignificant. Therefore, a moderation regression was carried out where the results of the moderation regression showed that there was a pure moderating relationship between PBV and DPR, a moderating homologizer between PER and DPR, and quasi moderation between EPS and DPR. By looking at this relationship, it can be assumed that DPR, as a moderating variable, strengthens market signal variables in influencing stock prices. This also shows that the signal given by the company can be responded to by dividend policy.
Pengaruh Kepemimpinan, Locus of Control Terhadap Kinerja Pengelola Keuangan pada Dinas Lingkungan Hidup Kota Palopo Afiqah Syahrani Insyirah; Jumawan Jasman
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: July - December 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i2.219

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan dan locus of control terhadap kinerja pengelola keuangan pada Dinas Lingkungan Hidup Kota Palopo. Metode penelitian ini menggunakan pendekatan survey dengan memberikan daftar pernyataan kepada respon dalam hal ini wajib orang pribadi.Kuesioner yang dibagikan kepada responden sebanyak 30 eksemplar. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan analisis regresi linear berganda dengan tambahan uji validitas dan uji reliabilitas. Penelitian ini juga menggunakan pengujian hipotesis berupa uji koefisien determinasi (R­2) dan uji parsial(t). Hasil penelitian ini menunjukan bahwa: berdasarkan hasil penelitian analisis data di ketahui bahwa kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pengelola keuangan pada Dinas Lingkungan Hidup Kota Palopo. Sedangkan locus of control berpengaruh signifikan terhadap kinerja pengelola keuangan dimana locus of control terbagi dua yaitu internal berpengaruh positif dan eksternal berpengeruh negatif pada Dinas Lingkungan Hidup Kota Palopo.
Understanding The E-Banking Adoption on MSMEs: An UTAUT Approach Amir Mustolih; Arya Samudra Mahardhika
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: January - June 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i1.225

Abstract

This study analyzes the acceptance and use of e-banking among MSMEs in Kebumen Regency using the UTAUT model approach. The UTAUT model suggests that the factors that play an important role in user acceptance include job expectations, business expectations, social influences, and facilitating conditions. This type of research is quantitative research and the data source used is primary data. The sampling technique in this study was using purposive sampling. Respondents in this study were 50 MSME actors in Kebumen Regency who already used e-banking. The hypothesis in this study was tested using SEM-PLS with WarpPLS 7.0. The results in this study indicate that the first model, namely performance expectancy, effort expectancy, and social influence are factors that influence behavioral intention. The second model of behavioral intention is a factor that affects Use behavioral, while facilitating conditions do not affect Use behavioral in the use of e-banking for MSMEs in Kebumen Regency.
The Dark Triads Influence upon Academic Breach Action throughout Online Learning Satsya Yoga Baswara; Edy Suryanto; Radinta Maharani; Jarot Tri Bowo Santoso
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: July - December 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i2.227

Abstract

Covid – 19 has given rise to learning options with the concept of distance education through online learning applications such as zoom, google meet, MS Teams, etc. and even the use of learning applications developed by higher education itself. This was done to avoid crowds as requested by the government referring to the WHO Health protocol. This is actually a very good boost for the world of Indonesian education. However, it creates another problem, which are quite disturbing and have the potential to damage the quality of the output of Indonesia education itself. The problem is cheating in online learning. This becomes very important, especially in the context of higher education. Why, because in higher education, students have become an adult learner so they are quite free from parental supervision at home, unlike the concept of online schools in elementary, junior high and high school. Considering the importance of this academic violation, to get a more comprehensive understanding of how and why cheating is done in the context of online lectures in universities by using variables related psychological traits that in line of phycological called as the dark triads (psychopathy, narcissism, and Machiavellianism) on student attitudes in online lectures.
Ukuran Perusahaan sebagai Moderator Faktor-faktor yang Mempengaruhi Keputusan Revaluasi Aset Tetap Maulina Dyah Permatasari; Adibah Yahya; Erna Apriani; Dina Faradilla
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: July - December 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i2.228

Abstract

Model revaluasi aset tetap yang nilainya dapat diukur secara andal, harus dicatat sebesar nilai wajar pada tanggal revaluasi dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai yang terjadi setelah tanggal revaluasi. Sedikitnya perusahaan di Indonesia untuk melakukan revaluasi aset tetap disebabkan oleh beberapa faktor yang mempengaruhinya, yaitu intensitas aset tetap, tingkat likuiditas, leverage, serta ukuran perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh intensitas aset tetap, leverage, likuiditas terhadap keputusan perusahaan melakukan revaluasi aset tetap dengan ukuran perusahaan sebagai variabel moderasi. Populasi penelitian adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia sebanyak 44 perusahaan dengan periode tahun 2018 - 2021. Teknik pemilihan sampel menggunakan puposive sampling, didapat sampel sebanyak 112 data. Teknik analisis yang digunakan adalah analisis regresi logistik, hasil penelitian menunjukkan bahwa intensitas aset tetap dan current ratio tidak berpengaruh terhadap pemilihan revaluasi aset tetap. Namun debt to assets ratio memiliki pengaruh positif terhadap revaluasi aset tetap. Ukuran perusahaan tidak dapat menjadi variabel moderasi bagi intensitas asert tetap dan current ratio terhadap revaluasi aset tetap. Sebaliknya ukuran perusahaan dapat memperlemah pengaruh variabel debt to assets ratio terhadap revaluasi aset tetap.

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