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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 66 Documents
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PENGARUH OPINI AUDIT, UMUR PERUSAHAAN DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG Nova Aristianti; Anisa Anisa
Jurnal Ilmiah Akuntansi Vol. 1 No. 4 (2024): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/vvw1wp19

Abstract

This research aims to determine and obtain empirical evidence of the influence of audit opinion, company age and the complexity of company operations on audit report lag. This type of research is quantitative research using secondary data. The population in this study is 105 financial sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique uses purposive sampling so that 76 sample companies were obtained. The data analysis technique in this study uses panel data regression analysis with the help of Eviews 9 software. The results of this study show that simultaneously audit opinions, company age and complexity of company operations affect audit report lag. And partially, only the complexity of the company's operations has an effect on the audit report lag, while the audit opinion and the age of the company have no influence on the audit report lag.
PENGARUH AUDIT FEE, AUDIT TENURE, AUDIT DELAY DAN AUDITOR SWITCHING TERHADAP PEMBERIAN OPINI AUDIT: (Studi Empiris Pada Perusahaan Jasa Sektor Keuangan Yang Terdaftar di BEI Tahun 2017-2021) Reza Maulana; Anisa Anisa
Jurnal Ilmiah Akuntansi Vol. 1 No. 4 (2024): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/r3ayem90

Abstract

The aim of this research is to a fundamental comprehension of the process by which an audit opinion is rendered and the various determinants that impact it. Quantitative research presents audited annual financial reports, which are accessible on the website of the Indonesia Stock Exchange (BEI), utilizing precise secondary data. The study analyzed financial services sector entities that were registered on the IDX between the years 2017 and 2021. A total of 63 entrepreneurs were intentionally selected using the purposive sampling technique over the course of the five-year research period. collected information. The Eviews 9 application is utilized to conduct logistic regression analysis as the data analysis method for this study. Concurrently, the findings of this study indicate that audit tenure, audit fees, audit delay, auditor switching, and audit delay all impact the provision of audit opinions. Moreover, a straightforward conclusion can be drawn: audit fees and audit delay do affect audit opinion, whereas audit tenure and auditor switching do not.
PENGARUH PROFESIONALISME DAN INDEPENDENSI TERHADAP KINERJA AUDITOR INTERNAL PEMERINTAH DIMEDIASI OLEH PEMAHAMAN TERHADAP GOOD GOVERNANCE: (Studi Pada Inspektorat Provinsi Riau) Sri Wahyuni Zanra; Yayu Kusdiana
Jurnal Ilmiah Akuntansi Vol. 1 No. 4 (2024): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zq6hqz86

Abstract

This study aims to determine the effect of professionalism and independence on the performance of government internal auditors mediated by an understanding of good governance at the Riau Provincial Inspectorate. The research method used is quantitative research. The population in this study were all internal auditors at the Riau Provincial Inspectorate totaling 52 people. The data collection technique used was a structured questionnaire. The instrument testing technique in this study was the validity and reliability test using PLS (Partial Least Square) as its measurement. The results of this study indicate that professionalism and independence have a significant direct effect on the performance of internal auditors at the Riau Provincial Inspectorate. Likewise, an understanding of Good Governance is able to mediate the relationship between professionalism and independence and the performance of internal auditors at the Riau Provincial Inspectorate
PENGARUH PERCEPTION OF ORGANIZATIONAL SUPPORT  TERHADAP KOMITMEN AFEKTIF PEGAWAI DIMEDIASI OLEH INTENTION TO STAY  PADA PONDOK PESANTREN JABAL NUR KANDIS SIAK At Taqi, Ghozi Asadullah; Nurfaisal Nurfaisal; Adolf Bastian
Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/b9rfej89

Abstract

This research aims to determine the relationship between Perception of organizational support and employee Affective Commitment through Intention to Stay at the Jabal Nur Kandis Siak Islamic Boarding School. The research method used is quantitative research. The population in this study were all employees and teachers who worked at the Jabal Nur Kandis Siak Islamic Boarding School. The sampling technique used was purposive sampling, so that a sample of 89 respondents was obtained. The data collection technique used was using a structured questionnaire. The instrument testing technique in this research is validity and reliability testing using PLS (Partial Least Square) as the measurement. The results of this research show that Perception of Organization and Intention to Stay have a direct and significant effect on the Affective Commitment of Employees and Teachers who work at the Jabal Nur Kandis Siak Islamic Boarding School. Likewise, Perception of organizational support has a significant direct effect on Intention to Stay and Intention to Stay has been proven to be able to mediate the relationship between Perception of organizational support and Affective Commitment of Employees and Teachers who work at the Jabal Nur Kandis Siak Islamic Boarding School.
FAKTOR PENENTU MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI Vinsensius Okto; Fajar Rina Sejati; Sahrul Ponto
Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4xtpcf26

Abstract

This research aims to examine the influence of convenience, business expectations, and social factors on interest in using accounting information systems. The population in this study were employees of Bank Syariah Indonesia in Jayapura. The questionnaire data that can be processed has been filled in by 87 respondents. The data analysis technique uses multiple regression analysis. The research results show that convenience, business expectations, and social factors have a significant positive effect on the interest of Bank Syariah Indonesia employees in Jayapura City in using accounting information systems.
KAJIAN LITERATUR: PERAN ETIKA BISNIS TERHADAP KEPUASAN KONSUMEN Queen Shakira Azzahra; Meesy Anugrah Putri; Salsabilla Ronardi; Alvi Nabilah; Agustiawan Agustiawan
Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/a3jz6q65

Abstract

This study uses a literature review method with data sources taken from scientific journals to gain a deeper understanding of the role of business ethics in consumer satisfaction. This study aims to examine the role of business ethics on consumer satisfaction through a review of relevant literature. Business ethics include moral principles applied in company activities such as fairness, honesty, responsibility and transparency. The results of the study indicate that the implementation of good business ethics can increase consumer trust, loyalty and create a positive perception of the company. In addition, consistent implementation of business ethics has the potential to reduce conflict with consumers and improve the company's reputation in the market. Literature analysis indicates a positive relationship between business ethics and consumer satisfaction; consumers tend to feel more satisfied when companies demonstrate a commitment to ethical values ​​in their business practices. This study provides valuable insights for companies to strengthen sustainable business strategies based on ethical values, with the aim of improving consumer experience and competitiveness in the market.
PERAN BLOCKCHAIN DALAM MEMBANGUN KEPERCAYAAN DAN TRANSPARANSI DALAM BISNIS MODERN Yulia Fitri; Moza Anastasya
Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/2vqzyz49

Abstract

This research aims at how blockchain technology builds trust and transparency in modern business. This study conducts descriptive qualitative research involving thematic analysis of secondary data. Blockchain systems can be found in various areas of business, especially in finance and logistics, and this is the subject of research. The data was collected through literature research over the past five years, which included relevant scientific articles and journals. Data analysis is carried out with a thematic approach to find key themes such as transparency, efficiency, and trust. In addition, problem collection, literature research, secondary data collection, and data analysis are also carried out. The results of the study show that blockchain minimizes the risk of data manipulation and increases transparency through the recording of irreversible transactions.  The study shows that blockchain has great potential to increase trust and transparency in modern businesses, although its implementation requires cross-sector cooperation.
PENERAPAN SAK ETAP DENGAN BENAR PADA SISTEM KEUANGAN PT DAMAI GADAI Grace Monika Indah Prastiwi; Tri Ratna Pamikatsih
Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/48fdjj04

Abstract

Financial reports are a communication tool for a company or parties that need the financial report. The parties that need it are usually called internal parties and external parties. In this case, the financial report has financial accounting standards. The financial standardization of entities without public accountability (SAK ETAP) is a financial standard used by companies that are entities without public accountability such as PT Damai Gadai. The purpose of this study is to determine the application of SAK ETAP to the financial statements of PT Damai Gadai. This study uses a descriptive method, to determine the application of PT Damai Gadai's financial statements in accordance with SAK ETAP. Descriptive method, to determine the comparison of PT Damai Gadai's financial statements with reports based on SAK ETAP. The steps taken to obtain PT Damai Gadai's financial report data by conducting observations of data collection, then conducting analysis, and conducting interviews. The results of this study indicate that PT Damai Gadai's financial statements have not implemented financial statements according to SAK ETAP standards. This is due to the limited knowledge they have.
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, KEPUTUSAN PENDANAAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Elvy Nugraheni; Darmanto Darmanto; Yuwita Ariessa
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3cvana20

Abstract

This study was conducted to understand the impact of profitability, dividend policy, funding decisions and investment decisions on the value of Food and Baverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2024. The research method used is quantitative method. The data collection method used is the literature study technique and the official website (bei.go.id). The population studied in this study were all Food and Baverage companies listed on the IDX in 2021-2024. Data collection in this study was carried out using purposive sampling technique, obtained a sample of 108, but the actual sample studied was 101 companies due to the emergence of data with extreme values. The test method in this study uses descriptive statistical tests, classical assumption tests, multiple linear regression analysis and hypothesis testing, namely the f test, t test and coefficient of determination test. The F test gets a significance value of 0.000 <0.05 so that the model is feasible to study. The t test results of this study are profitability and investment decisions affect firm value. This is evidenced by the significance value of 0.000 <0.05. Conversely, dividend policy has no effect on firm value, as evidenced by the t value of 1.283 < t table 1.98498 and a significance value of 0.203> 0.05. Then the funding decision with a t value of 1.914 < t table 1.98498 with a significance value of 0.059 > 0.05 so that the funding decision does not affect the company's value. From the results of the coefficient of determination test, the results are 0.800, which means that the profitability variable, dividend policy, funding decisions and investment decisions in explaining the company's value are 80.0% and the remaining 20.0% is explained by other variables
PENGARUH AKUNTANSI AKUNTABILITAS, SASARAN ORGANISASI DAN KETERLIBATAN ANGGARAN TERHADAP EFEKTIVITAS MANAJERIAL KANTOR PERWAKILAN BANK INDONESIA SOLO Ariyanto Sahid; Maya Widyana Dewi; Rukmini Rukmini
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9g9fw567

Abstract

The purpose of this study was to determine the effect of accountability accounting, organizational goals and budget participation on managerial performance of the Solo Representative Office of Bank Indonesia. This study uses data collection methods with questionnaires. The population used is Bank Indonesia Solo employees from all units (Rupiah Money Processing Unit, SP Policy Implementation Unit and SP PUR Supervision, Internal Management Unit and Kekda Implementation Unit). Data analysis methods with descriptive data of respondents, data quality test (validity test, reliability), classical assumption test (normality test, multicollinearity test, heteroscedaticity test) and for hypothesis testing using multiple linear analysis, F test, t test and coefficient of determination test. In this study obtained a sample of 65 people. Based on the test results it can be concluded that Accountability Accounting affects Managerial Performance, Organizational Goals affect Managerial Performance and Budget Participation has no effect on Managerial Performance.

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