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INDONESIA
Jurnal Ilmiah Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30471931     EISSN : 30472334     DOI : 10.69714
Core Subject : Education,
Education Other
Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait bidang Akuntansi seperti : Akuntansi Keuangan (Financial Accounting), Akuntansi Pemeriksaan (Auditing), Akuntansi Biaya (Cost Accounting), Akuntansi Manajemen (Management Accounting), Bidang Bidang Akuntansi Perpajakan, Akuntansi Peranggaran (Budgeting), Akuntansi Pemerintahan (Governmental Accounting), Sistem Akuntansi (Accounting System), Akuntansi Anggaran (Budgetary Accounting) dan Akuntansi Perbankan. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JILAK terbit 4 kali dalam setahun, yaitu pada bulan Februari, mei, Agustus dan November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 102 Documents
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PENGARUH KOMPETENSI, PEMAHAMAN TENTANG KODE ETIK, PENGHARGAAN FINANSIAL DAN PERSONALITAS AUDIT TERHADAP MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIER SEBAGAI AUDITOR INTERNAL (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI UNIVERSITAS MARITIM RAJA ALI HAJI) Siti Nurfaiza; Jack Febriand Adel; Nurul Yusyawiru
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/tjjbvm57

Abstract

Choosing a career is a crucial decision for accounting students, especially given the imbalance between the number of graduates and the number of active internal auditors in Indonesia. This study aims to analyze the influence of competence, understanding of the code of ethics, financial rewards, and audit personality on accounting students' interest in choosing a career as an internal auditor. The research employs a quantitative approach with a descriptive comparative method. The population in this study were accounting students at Raja Ali Haji Maritime University (UMRAH), specifically from the 2021, 2022, and 2023 cohorts. The sample consisted of 115 respondents selected using purposive sampling criteria (students who have taken or are taking auditing courses). Data analysis was performed using Multiple Linear Regression with SPSS. The results showed that Competence, Understanding of the Code of Ethics, and Financial Rewards partially had a significant positive effect on students' interest in becoming internal auditors. However, Audit Personality did not have a significant effect on career interest. Simultaneously, all independent variables influenced the dependent variable with an Adjusted R Square of 77.8%. These findings imply that students prioritize technical skills, ethical understanding, and financial incentives over personality traits when considering this career path.
PENGARUH TAX PLANNING, INTELLECTUAL CAPITAL, DEBT POLICY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 - 2024) Witaningsih Witaningsih; Martini Martini
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/xf03zw45

Abstract

This study aims to determine the effect of tax planning, intellectual capital, debt policy, and profitability in company value. This study was conducted on Infrastructure Sector Companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sampling method useid in this study was purposive sampling, and 39 infrastructure sector companies were obtained. The data analysis techniques used in this study was multiple linear regression using SPSS software version 22. Based on the results of study, it can bei concluded that tax planning has no effect on company value, intellectual capital has a positive and significant effect on company value, debt policy has no effect on company value, profitability has a negative  and significant effect on company value.
PENGARUH RETURN ON ASSETS (ROA) DAN EARNINGS PER SHARE (EPS) TERHADAP RETURN INVESTASI SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA PERIODE 2022-2024 Salsabilla Maharani; Azkia Buana Putri Ning Nabila; Keiko Andromeda Ramadhania Azizah; Siti Rahma; Nadiva Putri; Cantika Istiana Putri Nadira; Tias Suningsih
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zn404p60

Abstract

This study aims to investigate the impact of Return on Assets (ROA) and Earnings Per Share (EPS) on stock investment returns in entities in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2022 to 2024. The research approach used is quantitative combined with an associative research design. The data used is secondary data taken from financial statemrts and stock prices of the entities. The sampling technique applies purposive sampling with a total of 15 entities as samples. For analysis, a multiple linear regression method is used which includes classical assumption testing, t-test, F-test, and coefficient of determination. The research findings indicate that individually, Return on Assets (ROA) does not have a significant effect on stock returns with a significance value of 0.822. Similarly, Earnings Per Share (EPS) also does not show a significant effect on stock returns with a significance value of 0.121. Simultaneously, ROA and EPS do not have a significant effect on stock returns, with a significance value of 0.351. The results of this study indicate that stock returns in entities in the food and beverage sector are largely influenced by factors other than profitability, such as macroeconomic conditions, inflation rates, interest rates, and market sentiment. This research is expected to serve as a benchmark for investors investment in making decisions and serve as a reference for future research.
ANALISIS KLASIFIKASI BIAYA DAN IMPLIKASINYA TERHADAP PERENCANAAN DAN PENGENDALIAN STRATEGIK: STUDI KASUS WARUNG POJOK Daffa Falih Syahbana; Rizkyka Delo Octaviana; Muhammad Ammar Kahfi
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/g05nyp33

Abstract

This research intends to examine how costs are categorized and their effects on strategic planning and management at Warung Pojok GG. Hj. Gumat III, which operates as a small business in the food industry. This study employed a descriptive qualitative method with a case study approach. Information was gathered through interviews, firsthand observations, and basic documentation pertaining to sales, operating expenses, and financial planning. The results show that the cost structure for Warung Pojok heavily relies on variable costs, particularly those related to raw materials, which are affected by the volume of sales and operations. An analysis of sales indicates that instant noodles and ready-to-eat meals are the key contributors to the establishment's revenue. The difference between projected budgets and actual spending indicates negative variances, primarily due to rising prices for raw materials and utility costs. Despite not having a formal accounting system in place, the use of straightforward cost classification enables the owner to grasp cost dynamics, enhance operational planning, assist in managing costs, and bolster strategic choices to ensure efficiency and the long-term viability of the business.
ANALISIS FUNDAMENTAL PENGAMBILAN KEPUTUSAN INVESTASI PADA SAHAM PT. ASTRA INTERNASIONAL TBK PERIODE 2021-2025 Vira Novitasari; Teuku Ardian Maulana; Army Juliansyah; Satria Wahyu Hidayat; Alya Fitri Damayanti; Ismail Zulhaj Tuasikal
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/70zeb042

Abstract

This study aims to analyze fundamental performance as a basis for investment decision-making regarding the shares of PT Astra International Tbk. The following study uses a descriptive study design using a quantitative approach., using secondary data obtained through the company’s financial statements also published stock prices. The data collection techniques used are documentation and literature review methods, while data analysis employs quantitative descriptive analysis with a fundamental analysis approach through financial ratios, including Return on Equity (ROE), Earnings Per Share (EPS), Debt to Equity Ratio (DER), Price Earnings Ratio (PER) dan Price to Book Value (PBV). The results of the study indicate that the company’s fundamental performance is generally in good condition, characterized by relatively high profitability levels, a sound capital structure, and the the company's capacity to provide profits to investors. Meanwhile, the company’s stock tends to trade at a relatively low level in the market compared to its fundamental value, indicating potential undervaluation. Based on these results, fundamental analysis can serve as an effective basis for investment decision-making, where the company’s stock is deemed worthy of consideration as an investment option, particularly for long-term investors.
PENGARUH PENERIMAAN PAJAK REKLAME, PAJAK RESTORAN DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SURAKARTA TAHUN 2020-2024 Diva Tiara Saraswati; Desy Nur Pratiwi; Rukmini Rukmini
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5xx8ke47

Abstract

This study aims to examine the effect of advertisement tax revenue, restaurant tax revenue, and hotel tax revenue on Regional Original Revenue (PAD) of Surakarta City for the period 2020–2024. This research uses secondary data collected through documentation and literature review methods. The analytical techniques employed in this study are multiple linear regression analysis and the coefficient of determination (Adjusted R²) using SPSS version 25. The population in this study consists of monthly realization reports of advertisement tax, restaurant tax, hotel tax, and Regional Original Revenue (PAD) of Surakarta City for 2020–2024 obtained from the Regional Revenue Agency (Bapenda) of Surakarta City, totaling 60 observations, with saturated sampling used as the sampling technique. The results show that advertisement tax revenue has a positive and significant effect on PAD, restaurant tax revenue also has a positive and significant effect on PAD, while hotel tax revenue does not have a significant effect on PAD. Furthermore, the Adjusted R² value of 94.5% indicates that 94.5% of the variation in PAD can be explained by advertisement tax, restaurant tax, and hotel tax revenues, while the remaining 5.5% is influenced by other variables not included in this study.
PENGARUH PROFITABILITAS, LEVERAGE, DAN REPUTASI UNDERWRITER TERHADAP UNDERPRICING SAHAM INITIAL PUBLIC OFFERING (IPO) DI BEI PERIODE 2022–2025 Nurul Amelia Putri; I Gusti Ketut Agung Ulupui; Eka Septariana Puspa
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/f5p9z441

Abstract

The underpricing condition observed during Initial Public Offerings (IPOs) has attracted considerable attention as it reflects the discrepancy between the IPO offering price and the stock's market price on the first trading day, which may influence investment decisions and companies' fundraising strategies. which may influence investment decisions and companies’ fundraising strategies. This research seeks to investigate the effect of profitability, financial leverage, and underwriter reputation on IPO underpricing rates among firms listed on the Indonesia Stock Exchange during the 2022–2025 period. This study adopts a quantitative research method with a causal approach and utilizes multiple linear regression techniques to analyze the relationship between variables. The research relies on secondary data collected where the research sample was obtained through the application of a purposive sampling technique, resulting in a final sample of 142 companies that fulfilled the predetermined research criteria. The findings show that profitability has a positive and statistically significant impact on underpricing, while financial leverage has no significant effect on underpricing. Meanwhile, underpricing is negatively and significantly affected by underwriter reputation. These findings suggest that companies’ financial conditions and the quality of underwriters play an important role in explaining IPO underpricing and may serve as considerations for investors and companies in making decisions related to initial stock offerings
PENERAPAN MANAJEMEN STRATEGIK MENGGUANAKAN ANALISIS SWOT UNTUK MENINGKATKAN DAYA SAING PEMASARAN PADA MU GUNG HWA SUPERMARKET Devi Apriliana; Nazwa Octsalsabilla; Fazirah Faiz
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5teezy29

Abstract

The retail industry has become increasingly competitive, accompanied by changes in consumer behavior toward digital shopping. As a retailer specializing in Korean products, Mu Gung Hwa Supermarket needs to implement strategic management to adapt to changes in the business environment and maintain its marketing competitiveness.   This study aims to analyze the implementation of strategic management using SWOT analysis to improve the marketing competitiveness of Mu Gung Hwa Supermarket. The research employed a descriptive qualitative approach using SWOT analysis. Data were collected through observations, interviews, and a review of relevant literature.   The results show that Mu Gung Hwa Supermarket's strengths include a comprehensive range of Korean products, high-quality customer service, and the utilization of digital media. However, the company also faces several weaknesses, including relatively high prices for imported products, a limited number of branches, and digital promotional activities that have not yet been optimized. Opportunities arise from the growing public interest in Korean culture, while the main threats come from competition with modern retail businesses and online shopping platforms.   Based on the SWOT analysis, the company should strengthen its digital marketing strategy, improve service quality, and develop more innovative promotional programs to capitalize on market opportunities and enhance its marketing competitiveness sustainably.
ANALISIS RISIKO SALAH SAJI ATAS TRANSAKSI PIHAK BERELASI DALAM TRANSFER PRICING DOCUMENTATION PT XYZ Thania Dwi Rahma; Ardhi Islamudin
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/w77wfd32

Abstract

Related party transactions represent a high-risk area for material misstatement, particularly in the implementation of transfer pricing under abnormal market conditions. Transfer pricing practices that are inconsistent with the arm’s length principle may affect the fairness of financial statement presentation. This study aims to analyze the risk of misstatement arising from related party transactions from a transfer pricing perspective at PT XYZ. The study employs a qualitative case study approach through documentation analysis of transfer pricing documentation, financial statements, affiliated agreements, and relevant transfer pricing regulations. Data were analyzed descriptively through data reduction, data display, and conclusion drawing. The results indicate that affiliated sales transactions, related party loans, and management service transactions pose significant misstatement risks, particularly regarding fair pricing, expense recognition, and transaction comparability. Extraordinary market conditions in the palm oil industry also affected profitability and increased the complexity of transfer pricing evaluation. This study concludes that adequate transfer pricing documentation and consistent application of methods are essential in minimizing material misstatement risks in financial statements
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, DAN MOBILE BANKING TERHADAP KINERJA KEUANGAN PERUSAHAAN BANK Dewa Ayu Ananda Dea Anjelina; Tuban Drijah Herawati
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/g4v74n96

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), and mobile banking on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with Return on Assets (ROA) as the indicator of financial performance. The sample consists of 10 banking companies selected through purposive sampling, resulting in 40 observations. The data were analyzed using multiple linear regression with SPSS. The results indicate that Capital Adequacy Ratio (CAR) does not have a significant effect on ROA (Sig. = 0.604). Meanwhile, Non Performing Loan (NPL) has a negative and significant effect on ROA (Sig. = 0.000; coefficient = –0.715), while mobile banking has a positive and significant effect on ROA (Sig. = 0.003; coefficient = 3.200). The model explains 66.9% of the variation in ROA. These findings indicate that credit risk management and digital transformation play a more important role than capital adequacy in improving bank profitability during the post-pandemic recovery period.

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