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INDONESIA
Accounting Journal of Ibrahimy (AJI)
Published by Universitas Ibrahimy
ISSN : 30266661     EISSN : 30266653     DOI : https://doi.org/10.35316/aji
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Accounting Journal of Ibrahimy (AJI) merupakan Jurnal Akuntansi, Audit, Finansial dan Bisnis yang diterbitkan oleh Program Studi Akuntansi Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo, terbit dua kali setiap tahun, yaitu April dan Oktober. Tim Redaksi menerima publikasi ilmiah berupa artikel hasil penelitian lapangan, penelitian pengembangan dan kajian kepustakaan di bidang akuntansi dengan konsentrasi akuntansi keuangan, akuntansi manajemen, akuntansi biaya, akuntansi sektor publik, SIA, akuntansi perpajakan, akuntansi syariah, akuntansi perbankan, audit, akuntansi keperilakuan, akuntansi lingkungan dan sosial, serta bidang finansial dan bisnis. Tim Redaksi mengundang para akademisi, dosen, peneliti dan praktisi untuk berpartisipasi mengirimkan karya terbaik. e-ISSN : 3026-6653 (Online) p-ISSN : 3026-6661 (Cetak)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Roudhatul Amalia; Muhammad Riza Hafizi; Arif Mubarok
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4747

Abstract

This study aims to analyze the effect of green accounting and environmental performance on the profitability of mining companies listed on the Indonesia Stock Exchange. The population of this study comes from mining companies listed on the Indonesia Stock Exchange. Through the publication of the Indonesia Stock Exchange. Secondary data is taken in annual time series from 2018-2022. At least, the data that can be analyzed further is 55 data. Sample selection is done by purposive sampling method. Data analysis using panel data regression with Eviews 12. The results showed that green accounting has a positive and significant effect on profitability. While environmental performance has no effect on profitability. This study also obtained results showing that green accounting and environmental performance simultaneously have a significant effect on profitability. The R-square value is 56.2%. Therefore, profitability is influenced by green accounting and environmental performance by. While the remaining 43.8% is influenced by other variables outside this study.
ANALISIS PENGARUH LIKUIDITAS SAHAM, EARNING PER SHARE, RETURN SAHAM, HARGA SAHAM, DAN VOLUME PERDAGANGAN SAHAM TERHADAP KEPUTUSAN STOCK SPLIT Nofita Sari; Zaenal Afifi; Diah Ayu Susanti
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4774

Abstract

Stock split is an action carried out by a company by dividing the nominal value of shares into smaller so that the number of outstanding shares becomes more. This study aims to test and analyze the effect of stock liquidity, earnings per share, stock return, stock price, and stock trading volume on stock split decisions in companies listed on the Indonesia Stock Exchange in 2018-2022. The population used in this study is all companies listed on the Indonesia Stock Exchange during 2018-2022. The technique used for sampling in this study is purposive sampling technique, with a total of 85 company samples produced. The research method uses the logistic linear regression analysis method with SPSS software tool version 25. The results of this study show that stock liquidity, earnings per share, stock price, and stock trading volume have no influence on stock split decisions. Meanwhile, stock returns have a positive influence on stock split decisions.
PENGARUH PEMBAYARAN DIGITAL DAN LITERASI KEUANGAN TERHADAP PERSPEKTIF KINERJA KEUANGAN UMKM DI KOTA PANGKALPINANG Indah Indah
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4776

Abstract

Indonesia has witnessed rapid development in the adoption of digital payment technology, particularly the Indonesian Standard Quick Response Code (QRIS), in recent years. The Bank Indonesia representative office for Bangka Belitung notes that the implementation of the Quick Response Code Indonesian Standard (QRIS) in Bangka Belitung continues to expand. Globally, the competitiveness of UMKMs can be seen, among other factors, from the aspect of technology application for finance (fintech) and the use of technology for marketing (digital marketing). The objective of this research is to determine the influence of digital payment usage on the perspective of financial performance, to understand the influence of financial literacy on performance perspective, and to ascertain the joint influence of digital payment usage and financial literacy on financial performance perspective. This research method employs a quantitative approach and an associative research type, which seeks relationships among several variables. The population of this study comprises all UMKM owners operating in Pangkalpinang City who have adopted Digital Payments, and those with varying levels of financial literacy. The sampling technique uses purposive sampling, and the sample size will be calculated using the formula for Unknown Populations. The sample is set at 100 samples. Data collection techniques include questionnaires, literature review, and interviews. Data analysis in this study is conducted using SPSS, including instrument testing, classical assumption testing, and hypothesis testing. The results show that digital payments influence the perspective of financial performance, financial literacy influences financial performance perspective, and digital payments and financial literacy simultaneously influence the financial performance perspective of UMKM in Pangkalpinang City.
ANALISIS KOMPARASI KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PENGAKUAN PENDAPATAN BERDASARKAN PSAK 72 PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Hafizan Imanuddin; Anggraeni Yunita; Sumiyati
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4788

Abstract

The Financial Accounting Standards Board and the Indonesian Accountants Association issued PSAK 72 concerning Revenue from Contracts with Customers which adopted IFRS 15, as an adjustment to the previous standard which provides principles for recognizing company revenue. This adjustment provides a difference in the recognition of revenue value by having 5 stages of transaction analysis first based on contracts with customers. This difference has an impact on the company's revenue and profit recognition, as well as an influence on the company's financial performance. One of the companies affected is infrastructure companies, because there are several subsectors that are related to income from long-term contracts with customers and allow for combinations and contract modifications. The aim of this research is to test and analyze the differences in current ratio, debt to asset ratio, net profit margin and total asset turnover before the implementation of PSAK 72 (2017-2019) and after the implementation of PSAK 72 (2020-2022). The population in this research is infrastructure companies listed on the Indonesia Stock Exchange, with a research sample of 38 companies based on a purposive sampling technique. The analytical method used is the comparative descriptive method, using the analysis technique of the average difference test of two paired samples. The results of the research show that there are significant differences in the current ratio, net profit margin and total asset turnover, and there are no significant differences in the debt to asset ratio before and after the implementation of PSAK 72. There are consequences of implementing PSAK 72 which have an impact on liquidity and solvency risks. , profitability and effective use of company assets.
THE ANALYSIS OF PROVIDING INCENTIVES ON ISLAMIC HOLIDAYS IN MICRO, SMALL AND MEDIUM ENTERPRISES: DO EXTRA-ROLE BEHAVIOR MATTER? Sefia Alika Indriani; Frida Fanani Rohma; Abdul Halim
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.4807

Abstract

Incentives are considered one of the main factors to encourage individual work motivation. Providing both the monetary amount and the timing of incentives is within the full authority of the business owner without any binding or fixed-time obligations. This research uses a qualitative method involving Micro, Small and Medium Enterprises (MSMEs) that produce garments as the research site. The findings of this research indicate that incentives specifically given on Islamic holidays have a crucial impact on increasing the activation of work motivation, which impacts overall organizational performance to encourage the creation of goal alignment. Providing incentives to Islamic majors is more than just encouraging performance because the monetary incentives given on Islamic holidays are not only interpreted as monetary incentives for rational economic people. Moreover, giving during Islamic holidays is seen as a manifestation of tolerance, which has a more crucial impact on efforts to optimize extra-role behaviour, thereby encouraging increased performance.
PENGARUH INTELLECTUAL CAPITAL DAN LEVERAGE TERHADAP RETURN ON ASSET PADA PERUSAHAAN HIGH TECHNOLOGY YANG TERDAFTAR DI BURSA EFEK INDONESIA Ziah Ayu Nabila
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.4867

Abstract

Companies engaged in the high technology sector often face intense competition in their business environment, where financial performance plays a central role in determining the continuity and achievement of the company. This encourages every company to make strategic changes in their business operations in order to improve the company's financial performance. This study aims to examine the effect of intellectual capital and leverage on return on assets in high technology companies listed on the Indonesia Stock Exchange in 2020-2022. Using a quantitative descriptive analysis research approach with a sample of 37 companies resulting in 111 observations. The sampling technique used purposive sampling technique. The independent variables used are intellectual capital and leverage, while the dependent variable is ROA. The data analysis method uses panel data regression analysis. Based on the results of the study, intellectual capital has a positive effect on return on assets, while leverage has a negative effect on return on assets in high technology companies listed on the IDX. This research is expected to provide benefits for academics, companies, and investors. Academics can expand their understanding of the effect of intellectual capital and leverage on return on assets of high technology companies on the IDX. Companies and investors can use the results for performance evaluation and investment decision making.
PENGARUH FINANCIAL DISTRESS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM SERTA DAMPAKNYA PADA NILAI PERUSAHAAN (PT WASKITA KARYA 2013-2023) M Abiyyu Shaula Ardan Ardan
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.4982

Abstract

Overall, the main target in this study is to examine the effect of variables such as financial distress, capital structure, and company size on stock prices and their impact on the value of PT Waskita Karya Tbk. 2013-2023. Quantitative method will be the method that will be used in this study by collecting a sample of quarterly financial statements for the period 2013 to 2023. The independent variables include financial distress, capital structure, and firm size, while the dependent variables are stock price and firm value. This research will use a sample of 40 quarterly financial statements selected through purposive sampling technique. From the results of research on 40 samples of quarterly financial statements, it can be concluded that multiple regression analysis is the method of analysis to be used. The following results have been obtained: (1) Financial Distress has a significant positive effect on Stock Price. (2) Capital Structure has a significant negative effect on Stock Price. (3) Company Size has a significant positive effect on Stock Price. (4) Financial Distress has a significant positive impact on Firm Value. (5) Capital Structure has a significant positive impact on Firm Value. (6) Company Size has no impact on Company Value.
MAPPING THE RESEARCH TAX CREDIT ON BIBLIOMTERIC ANALYSIS AND LITERATURE REVIEW Tri Ananda Rizky; Sri Andriani
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.5412

Abstract

Tax Credits have served as an important fiscal policy tool in many countries; however, the scientific exploration of this area remains incomplete. The purpose of this study is to examine and map the Tax Credits research domain. Using a dual methodological strategy, this study conducted a bibliometric analysis using VOSViewer and a literature review. VOSViewer bibliometric analysis was used to visually represent the distribution of academic publications and determine key research clusters, while the literature review aimed to highlight dominant research themes. An examination of academic publications revealed the presence of 400 relevant journal articles on Tax Credits, underscoring the noteworthy research interest in this subject. The methodology consisted of: (1) visualization of the distribution of journal publications related to Tax Credits; (2) visualization of VOSViewer bibliometric results related to Tax Credits, focusing on the identification of clusters and their components; and (3) identification of research themes regarding Tax Credits through a review of existing literature. The findings show that: (1) the analysis of journal publications revealed the existence of 400 publications on Tax Credits; (2) the VOSViewer bibliometric analysis illustrated the existence of 5 distinct clusters and 100 topic items in the Tax Credits research network; (3) the literature review highlighted 6 main themes related to the impact of Tax Credits. Tax Credits have emerged as a captivating subject of study with far-reaching consequences. This research lays a solid foundation for future investigations on Tax Credits and facilitates the formulation of more efficacious policies.
PENGARUH KEPEMILIKAN INSTITUSIONAL, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Nisa Ramadhani; Zaenal Afifi; Izza Ashsifa
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.5669

Abstract

Tax avoidance is an effort to reduce the tax burden without violating any laws or other applicable regulations. This study aims to determine the influence of institutional ownership, capital intensity, inventory intensity, and transfer pricing on tax avoidance. This research uses a quantitative method with secondary data obtained from www.idx.com and applies agency theory. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used is purposive sampling with a total of 94 observations. The analytical technique employed in this study is panel data multiple regression analysis using Eviews 12. The results of this study indicate that capital intensity has a negative effect on tax avoidance, while institutional ownership, inventory intensity, and transfer pricing do not affect tax avoidance
ENHANCING TRANSPARENCY AND ACCOUNTABILITY THROUGH DIGITALIZATION: A CASE STUDY ON THE USE OF THE E-SIAP BOS APPLICATION IN BOS FUND MANAGEMENT Nasrun Naida
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.5977

Abstract

This study investigates the influence of digitalization on the management of School Operational Assistance (BOS) funds to enhance the efficiency and accountability of financial reporting in the education sector. The research focuses on the effectiveness of technologies, such as the e-SIAP BOS application, in addressing public fund management challenges, including reporting delays, data inaccuracies, and transparency issues. Employing a qualitative approach, the study analyzes the implementation of digitalization by collecting data through in-depth interviews with key stakeholders and examining official documents. The findings indicate that digitalization significantly improves the speed and accuracy of financial reporting, enhances transparency and accountability, and ensures compliance with regulations. Proper implementation of digital technology is expected to enhance public financial management and foster public trust in government fund oversight. As a qualitative study, the data analysis utilized the interactive model of data analysis proposed by Miles and Huberman (1992), providing a comprehensive understanding of the observed phenomena.

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