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Aprilya Dwi Yandari
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jafis@wiraraja.ac.id
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+62328-673399
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jafis@wiraraja.ac.id
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Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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INDONESIA
Journal of Accounting and Financial Issue
Published by Universitas Wiraraja Sumenep
ISSN : -     EISSN : 27754642     DOI : https://doi.org/10.24929/jafis.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting and Financial Issue (JAFIS) adalah jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Wiraraja dengan memuat publikasi di bidang akuntansi dan keuangan yang meliputi akuntansi keuangan dan pasar modal, akuntansi manajemen dan biaya, akuntansi syariah, akuntansi keperilakuan, pemeriksaan akuntansi, sistem informasi akuntansi, etika profesi akuntansi, perpajakan, dan tata kelola (good governance) yang merupakan hasil penelitian. Jurnal ini diterbitkan secara berkala setiap enam bulan sekali (dua kali dalam setahun), yaitu pada bulan Mei dan Oktober.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 65 Documents
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ANALISIS KINERJA CVP DAN RISIKO OPERASI: STUDI KASUS PT STEEL PIPE INDUSTRY OF INDONESIA TBK Nurul Faakhirah; Nurul Afyanah Lestari; Indri Indri; Asriani Hasan
Journal of Accounting and Financial Issue (JAFIS) Vol 7 No 1 (2026): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v7i1.5224

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja operasional dan tingkat risiko finansial PT Steel Pipe Industry of Indonesia Tbk selama periode 2022-2024 dengan menggunakan pendekatan Cost-Profit-Margin (CVP). Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menerapkan analisis dinamis, di mana biaya tetap aktual setiap tahun digunakan sebagai parameter perhitungan untuk menghasilkan gambaran kinerja yang objektif. Hasil penelitian menunjukkan bahwa perusahaan memiliki struktur biaya yang sangat fleksibel dengan dominasi biaya variabel di atas 96%. Selama periode penelitian, diketahui bahwa perusahaan berhasil meningkatkan efisiensi operasional yang ditandai dengan kenaikan Contribution Margin Ratio dari 10,56% menjadi 16,24%. Seiring dengan peningkatan margin tersebut, nilai Break-Even-Point (BEP) mengalami penurunan yang konsisten sehingga berdampak pada penguatan Margin of Safety (MOS) hingga mencapai 82,64% pada tahun 2024. Analisis risiko operasional melalui Degree of Operating Leverage (DOL) menunjukkan angka yang stabil di kisaran 1,12 mengindikasikan bahwa Perusahaan memiliki ketahanan yang tinggi terhadap fluktuasi penjualan karena tidak terbebani oleh biaya tetap yang besar. Secara keseluruhan, hasil analisis CVP menegaskan bahwa PT Steel Pipe Industry of Indonesia Tbk memiliki kinerja operasional yang tangguh dan risiko yang terkendali dengan baik.
INVESTASI DAERAH SEBAGAI PENDORONG KEMANDIRIAN KEUANGAN DAERAH: PERAN MODERASI BELANJA MODAL DI KABUPATEN/KOTA PADA PROVINSI SULAWESI TENGAH Dewi Salmita; Femilia Zahra; William Indra S Mooduto; Muhammad Ikbal Abdullah
Journal of Accounting and Financial Issue (JAFIS) Vol 7 No 1 (2026): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v7i1.5225

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh investasi daerah, ukuran pemerintah daerah, dan leverage terhadap kemandirian keuangan daerah dengan belanja modal sebagai variabel moderasi pada pemerintah kabupaten/kota di Provinsi Sulawesi Tengah periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) melalui software WarpPLS 8.0, dengan jumlah observasi sebanyak 65 data. Hasil penelitian menunjukkan bahwa investasi daerah berpengaruh positif dan signifikan terhadap kemandirian keuangan daerah, sedangkan ukuran pemerintah daerah dan leverage tidak berpengaruh signifikan. Pada uji moderasi, belanja modal tidak memperkuat pengaruh investasi daerah maupun leverage terhadap kemandirian keuangan daerah, namun memperkuat pengaruh ukuran pemerintah daerah terhadap kemandirian keuangan daerah.
ELECTRONIC TAX SERVICES AND CORPORATE TAXPAYER COMPLIANCE: AN EMPIRICAL STUDY OF E-REG, E-BILLING, E-BUPOT, E-FORM, AND E-FAKTUR Jamilatul Qomariyah; Moh. Faisol
Journal of Accounting and Financial Issue (JAFIS) Vol 7 No 1 (2026): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v7i1.5226

Abstract

Technological developments in the tax system have not fully changed taxpayers' behavior or compliance levels. Many taxpayers still carry out their obligations manually, even with assistance from third parties. This study aims to test the effect of e-reg, e-billing, e-bupot, e-form, and e-faktur on taxpayer compliance in Sumenep Regency. The data for this study were obtained using the Slovin sample technique, and then a research questionnaire was administered to collect responses. The data analysis used SPSS 26, and the results showed that e-reg, e-bupot, and e-faktur had a significant effect on taxpayer compliance, while e-billing and e-form had no effect. Meanwhile, the results of the F-test indicate that e-reg, e-billing, e-bupot, e-form, and e-faktur affect taxpayer compliance. This study's results imply that the technology used provides taxpayers with convenience in fulfilling their tax obligations, thereby increasing compliance. However, in the use of e-billing and e-forms, taxpayers revert to manual methods and depend on third parties.
UNCOVERING THE SECRETS OF FINANCIAL SECTOR COMPANY VALUES: A STUDY OF THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, OPERATING CASH FLOW, AND LEVERAGE ON THE INDONESIA STOCK EXCHANGE (2020-2024) Yusuf Faisal; Nicholla Anggelita Adinda Elta
Journal of Accounting and Financial Issue (JAFIS) Vol 7 No 1 (2026): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v7i1.5227

Abstract

This study aims to obtain empirical evidence on the effect of institutional ownership, operating cash flow, and leverage on firm value. This study uses quantitative research. The sample in this study consists of 70 financial sector companies listed on the Indonesia Stock Exchange in 2020-2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study found that institutional ownership has a negative effect and is statistically insignificant on firm value, while operating cash flow has a negative effect and is statistically significant on firm value. Meanwhile, leverage has a negative effect and is statistically insignificant on firm value. This study discusses firm value and other factors such as institutional ownership, operating cash flow, and leverage, focusing on the financial sector.
COMPARATIVE ANALYSIS OF STOCK PRICES OF PT. UNILEVER, TBK BEFORE AND AFTER THE ISRAELPALESTINE CONFLICT BOYCOTT CAMPAIGN Ach. Royandi; Aprilya Dwi Yandari
Journal of Accounting and Financial Issue (JAFIS) Vol 7 No 1 (2026): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v7i1.5257

Abstract

The aim of this study is to find out whether the price of Unilever stocks had changed before and after the boycott announcement. The research methodology uses a quantitative approach with an event study; stock price data is collected over 60 days, 30 days before and 30 days after the announcement of the boycott. This research uses IBM SPSS version 25 to perform data analysis. The results of the analysis in this study, showed that the boycott campaign did not significantly affect the share price return of PT. Unilever, Tbk Indonesia. In addition, in terms of trading activity volume (VAT), the stock price before and after the boycott did not change significantly

Page 7 of 7 | Total Record : 65

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