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INDONESIA
JUTRIANCE
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : -     EISSN : 30264766     DOI : https://doi.org/10.61754/jutriance.v1i01
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Trial Balance (JUTRIANCE) adalah jurnal ilmiah yang diterbitkan oleh Ikatan Cendikiawan Muda Akuntansi (ICMA). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
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Search results for , issue "Vol. 3 No. 2 (2025)" : 4 Documents clear
PENGARUH WORKING CAPITAL MANAGEMENT, INTELLECTUAL CAPITAL, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Chrisvianti, Nita; Anam, Saiful; Indrianto, Dian
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.137

Abstract

The aim of the research is to determine the influence of the variables Working Capital Management, Intellectual Capital, Company Size, Profitability. Population data includes manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2020 - 2023. The data sample used is the result of a purposive sampling technique and the number of samples suitable for use is 197 companies. During the research carried out, the method used was a quantitative method using the SPSS 24 program. Based on the results of testing by researchers, the variables that are known to influence profitability are Working Capital Management and Company Size which are positive and significant. However, the variable that has no effect on profitability is Intellectual Capital
PENGARUH SUKU BUNGA, INFLASI DAN PRODUK DOMESTIK BRUTO (PDB) TERHADAP RETURN SAHAM Amallia, Devina; Rahmat, Kamaluddin; Anggraeni, Windi Ariesti
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.148

Abstract

The capital market in the macroeconomic context plays a strategic role in a country's economy, particularly in raising funds and managing the optimal utilization of economic resources. Investors are required to have the ability to project future capital market conditions as a basis for making sound investment decisions. This study aims to analyze the influence of interest rates, inflation, and Gross Domestic Product (GDP) on stock returns. The population of this study includes companies listed in the IDX High Dividend 20 index on the Indonesia Stock Exchange (IDX), with a sample selected using purposive sampling, resulting in a total of 55 companies. This research employs a descriptive-verificative method with a quantitative approach. The results showed that interest rates, and inflation partially affect stock returns. GDP partially has no effect on stock returns. Interest rates, inflation and GDP simultaneously affect stock returns.
PENGARUH IMPLEMENTASI TAX AMNESTY TERHADAP PENINGKATAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA ULU Zahra, Aisyah Nazwa Az; Latif , Imam Nazarudin; Barus, Ivana Nina Esterlin
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.158

Abstract

This research sees tax amnesty as a government policy to increase the number of taxpayers and improve compliance. By removing previous tax debts and sanctions, this policy encourages non compliant taxpayers to return, and helps increase tax revenue and restoring public trust in the government. This study aims to determine and analyze what effect the implementation of Tax Amnesty Volume 2 has on increasing tax revenue at Kantor Pelayanan Pajak Pratama Samarinda Ulu. The theoretical basis used in this research is the concept of taxation, tax amnesty, and tax revenue. This research applies a quantitative approach with a minimum sample of 96 respondents, determined using the Lameshow formula, and a purposive sampling technique. Primary data were collected through direct observation and questionnaires completed by respondents. Data analysis was conducted using WarpPLS 7.0 with the Structural Equation Modelling (SEM) approach. The results show that the implementation of tax amnesty has a positive and significant influence on the increase in tax revenue at Kantor Pelayanan Pajak Pratama Samarinda Ulu. These findings indicate that the policy provides a tangible contribution to optimizing tax revenue, particularly through improved compliance among previously inactive taxpayers. This research is expected to serve as a reference for companies to enhance their compliance and transparency regarding post tax amnesty obligations as a basis for readers to develop broader studies on fiscal policy and as a consideration for future researchers to adopt a nonlinear approach in analyzing variable relationships to obtain more accurate and realistic results
PERPUTARAN KAS PERPUTARAN PERSEDIAAN DAN PERPUTARAN MODAL KERJA PADA GOFFE SAMARINDA Adzani, Aura Fathasha; Lau, Elfreda Aplonia; Barus, Ivana Nina Esterlin
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.159

Abstract

Working capital turnover is very important for coffee shop because it affects a business's ability to survive and develop. Working capital is funds used to meet daily operational needs, such as purchasing raw materials, paying salaries and other operational costs. Working capital turnover has several important elements, including cash turnover, inventory turnover and working capital turnover. This research aims to determine and analyze cash turnover, inventory turnover and working capital turnover at Goffee Samarinda in 2023 - 2024. The theoretical basis for this research is management accounting, specifically regarding cash turnover, inventory turnover and working capital turnover. This research was conducted at Goffee Samarinda and focused on analyzing cash turnover, inventory turnover and working capital turnover. This research uses the Goffee Samarinda report for 2022 - 2024. The analytical tools used are cash turnover ratio, inventory turnover and working capital turnover. The research results show that 1) Cash turnover at Goffee Samarinda in 2024 has increased compared to 2023 because Goffee Samarinda has succeeded in increasing sales significantly, which has an impact on increasing cash turnover. 2) Inventory turnover at Goffee Samarinda in 2024 has increased compared to 2023 due to more efficient inventory management, reduction lead time thus helping Goffee to reduce the time goods are in the warehouse, which directly increases inventory turnover. 3) Working capital turnover at Goffee Samarinda in 2024 has increased compared to 2023 because Goffee has succeeded in increasing efficiency in using current assets such as cash and inventory, where Goffee's cash turnover and inventory turnover have increased so this has an impact on increasing working capital turnover.

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