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PUBLISH BY ASIAN PUBLISHER – MEDIA ILMU INDONESIA Tower Vanesia Jl. Ahmad Yani (Exit Toll Bekasi Barat), Kota Bekasi, Indonesia Hp: 087863521071 Email: asianpublisher.id@gmail.com, sekretariat.mdi@gmail.com
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INDONESIA
JACTA: Journal of Accounting and Tax
Published by Asian Publisher
ISSN : -     EISSN : 29873746     DOI : https://doi.org/10.58738/jacta
Core Subject : Economy,
Economics, Econometrics & Finance
JACTA: Journal of Accounting and Taxes (E-ISSN 2987-3746) is a high-quality, open-access peer-reviewed scientific journal published twice a year by Asian Publishers. JACTA: Journal of Accounting and Taxes focuses on all areas related to their hypothetical and theoretical nature and which provides exploratory insights in accounting, taxation and relevant subjects. It is devoted to increasing research outlets for financial and accounting disciplines in the world. Topics related to this journal include but are not limited to gaps in audit expectations, auditing standards, financial accounting, taxation, social and environmental accounting, management accounting, corporate governance, financial reporting, markets for audit services, public sector accounting and auditing. The publication periods are in January and July. The article can be written in English or indonesian.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes" : 5 Documents clear
THE INFLUENCE OF DAR, ROE AND COMPANY SIZE ON EPS (FOOD AND BEVERAGE SUB SECTOR COMPANIES IN BEI 2024) Riko Sutriyadi; Nur Haris Ependi; Purwitasari, Maria Evy; Sudirman
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.634

Abstract

The capital market acts as a source of funding for companies as well as an investment platform that includes various instruments such as stocks, bonds, and mutual funds. The existence of the capital market provides an opportunity for companies to obtain capital that can be used in business development. Stock prices are the main indicator in reflecting the company's performance, which is influenced by internal factors such as financial statements, profitability, as well as external factors such as economic conditions, government policies, and the global market situation. Investors need to understand the risks of stock investment, including price volatility, and consider various factors in decision making in order to maximize profits while increasing company value. This research uses a quantitative descriptive method with data from the Indonesia Stock Exchange. The results showed that partially and simultaneously, Debt to Assets Ratio (DAR), Return on Equity (ROE), and company size affect stock prices with a contribution of 36%.
DETERMINANTS OF FIRM VALUE LISTED ON THE INDONESIAN STOCK EXCHANGE Yeyen Ihsan Hidayat; Evi Gantyowati
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.758

Abstract

This study aims to examine the effect of tax avoidance, profitability, leverage and total sales on firm value in Indonesia. The data used is data from 97 companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses panel data regression analysis. The best model chosen is the Fixed Effect Model (FEM). The results showed that partially tax avoidance and profitability have a significant positive effect on firm value, while leverage and total sales have no effect on firm value. Simultaneously, all the independent variables in this study have a significant effect on firm value. The implication of this research is that companies need to carry out tax avoidance optimisation strategies so that the company value continues to increase. Companies can also maximise production activities so that they can maximise profitability.
PENGARUH AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD PADA BUMN DI INDONESIA Hendra Gunawan
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.965

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh peran audit internal dalam mencegah fraud di BUMN Indonesia. Fraud seringkali menimbulkan kerugian besar dan merusak kepercayaan publik. Penelitian menggunakan metode survei terhadap auditor internal di 20 BUMN besar. Variabel independen adalah efektivitas audit internal, sedangkan variabel dependen adalah tingkat pencegahan fraud. Hasil analisis menunjukkan bahwa audit internal berperan signifikan dalam mendeteksi potensi fraud melalui pengendalian internal yang ketat, evaluasi risiko, dan rekomendasi perbaikan. Temuan ini menegaskan pentingnya memperkuat fungsi audit internal sebagai bagian dari tata kelola perusahaan yang sehat.
KETERKAITAN INTELLECTUAL CAPITAL DENGAN KINERJA KEUANGAN PERUSAHAAN PERBANKAN Rahmawati, Siti
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.966

Abstract

Penelitian ini bertujuan menguji hubungan intellectual capital terhadap kinerja keuangan pada sektor perbankan. Intellectual capital diukur melalui komponen human capital, structural capital, dan relational capital dengan pendekatan Value Added Intellectual Coefficient (VAIC). Data penelitian diambil dari laporan tahunan 25 bank umum periode 2018–2023. Analisis regresi berganda digunakan untuk menguji pengaruh masing-masing komponen terhadap kinerja keuangan yang diproksikan melalui ROA dan ROE. Hasil penelitian menunjukkan bahwa human capital dan relational capital berpengaruh positif signifikan terhadap kinerja keuangan, sedangkan structural capital berpengaruh lemah. Penelitian ini menekankan pentingnya investasi pada kualitas sumber daya manusia dan hubungan dengan nasabah dalam meningkatkan profitabilitas bank.
IMPLEMENTASI AKUNTANSI SYARIAH PADA LEMBAGA KEUANGAN MIKRO DI INDONESIA: STUDI EMPIRIS Fahmi Abdullah
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.967

Abstract

Penelitian ini membahas implementasi akuntansi syariah pada lembaga keuangan mikro syariah (LKMS) di Indonesia. Tujuannya adalah untuk mengevaluasi kesesuaian praktik akuntansi dengan PSAK Syariah dan prinsip syariah. Penelitian menggunakan metode kualitatif melalui studi kasus pada lima LKMS di Jawa Barat. Data diperoleh dari wawancara, observasi, dan dokumentasi laporan keuangan. Hasil penelitian menunjukkan bahwa sebagian besar LKMS telah menerapkan prinsip akuntansi syariah, namun masih terdapat kendala dalam aspek pencatatan akad dan pengungkapan laporan bagi hasil. Penelitian ini merekomendasikan peningkatan pelatihan akuntansi syariah dan dukungan regulasi agar implementasi dapat lebih optimal.

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