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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 89 Documents
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PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri Silkatin Nafi ah; Iman Karyadi
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: 10.69714/04ywyk90

Abstract

The study aims to test and analyze the influence of Capital Structure, Profitability, and Company Size on the Firm Value of Mining Sector Companies listed on the Indonesia Stock Exchage. This research is classified as quantitative research. The population analyzed in this study consists of companies in the Basic Materials sub-sector listed on the Indonesia Stock Exchage for the period 2022-2024. This study used purposive sampling, with a sample of 114 samples obtained from 38 companies. The research method used was multiple linear regression analysis with the application of SPSS 23. The results of this study indicate that Capital Structure has no effect on Firm Value, Profitability has a significant effect on Firm Value, and Company Size has no effect on Firm Value.
ANALISIS GREEN ACCOUNTING, TINGKAT UTANG, DAN SUSTAINABLE GROWTH TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI Zahwa Bilqis Zarakhan Ifo; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/6hg8zk49

Abstract

Earnings quality is an important indicator for assessing corporate performance and sustainability. This literature review aims to analyze the influence of green accounting, leverage, and sustainable growth on earnings quality, with earnings management as a moderating variable. The method used is a systematic review of selected national and international journal articles from the 2019–2025 period. The results of the literature synthesis indicate that green accounting and sustainable growth positively affect earnings quality through increased transparency and financial stability. Conversely, high leverage negatively impacts earnings quality as it encourages earnings management practices. Furthermore, earnings management plays a role in weakening the positive influence of green accounting and sustainable growth, while strengthening the negative impact of leverage. This study concludes that commitment to sustainability, a healthy funding structure, and control of earnings management are key factors in improving a company's earnings quality.
PENGARUH GROWTH OPPORTUNITY, OPERATING CASH FLOW DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Andini Septiani; Inge Lengga Sari Munthe; Fatahurrazak Fatahurrazak
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/75rv2466

Abstract

The purpose of this study is to examine the influence of Growth Opportunity (GO), Operating Cash Flow (OCF), and Capital Intensity (IM) on Accounting Conservatism (KA), with Leverage (LEV) as the moderating variable. The research population comprises energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021–2023 period. The number of companies meeting the sample criteria was 93. Data were obtained from audited annual financial reports. After the outlier removal process, the observations used amounted to 110 out of an initial 129 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 26. The results show that GO, OCF, and IM have a significant influence on KA. Leverage is proven to moderate the relationship between GO and OCF on KA, but does not moderate the relationship between IM and KA.
PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN PERENCANAAN PAJAK TERHADAP KINERJA KEUANGAN Masyitah Masyitah; Achmad Uzaimi; Teddy Haryadi
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/e6948s39

Abstract

This study examines the determinants influencing the financial performance of food and beverage subsector companies in the post-pandemic economic recovery period. Using a quantitative approach, this research analyzes the impact of sales growth, firm size, and tax planning on Return on Assets (ROA) and Return on Equity (ROE). Data were obtained from the Indonesia Stock Exchange (IDX) for the 2021–2023 period, with 60 observations selected through purposive sampling criteria. Multiple linear regression analysis indicates that sales growth, firm size, and tax planning have a significant positive effect on financial performance, both partially and simultaneously. This demonstrates that effective operational management and tax strategy implementation directly enhance corporate profitability and market competitiveness.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN DANA BAGI HASIL (DBH) TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM) DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KABUPATEN DAN KOTA DI KEPULAUAN RIAU TAHUN 2019-2024) SitI Rabiyah; Fatahurrazak Fatahurrazak; Hadli Lidya Rikayana
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/b4kkzz15

Abstract

This study analyzes the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI) with Capital Expenditure as an intervening variable in 7 regencies/cities in the Riau Islands Province for the 2019–2024 period. Using a quantitative method and path analysis on 42 observations, the results show that PAD, DAU, and DAK have a significant effect on HDI, while DBH and Capital Expenditure do not. Capital Expenditure also does not act as a mediator. These findings indicate that the allocation of capital expenditure has not been optimal in supporting short-term HDI improvement, thus requiring more targeted planning in basic service sectors.
IMPLEMENTASI PRODUK TABUNGAN EASY WADIAH DAN EASY MUDHARABAH DALAM PRAKTIK PELAYANAN DI BANK SYARIAH INDONESIA Rosalia Indah Ariani
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: 10.69714/4evy0445

Abstract

Islamic banking plays a strategic role in providing financial services in accordance with Islamic principles. Bank Syariah Indonesia (BSI), as the largest Islamic bank in Indonesia, offers various savings products, including Easy Wadiah Savings and Easy Mudharabah Savings. This study aims to analyze the implementation of these two savings products in Islamic banking service practices at Bank Syariah Indonesia, Tegal Sutoyo Sub-Branch Office. This research employs a qualitative descriptive approach with data collection techniques consisting of direct observation during the Field Work Practice (PPL) and literature study of Islamic banking references and DSN-MUI fatwas. The results indicate that the implementation of Easy Wadiah and Easy Mudharabah Savings at BSI KCP Tegal Sutoyo is in accordance with Islamic principles and DSN-MUI regulations. Easy Wadiah Savings are more favored by customers due to transaction flexibility and the absence of monthly administrative fees, while Easy Mudharabah Savings require a deeper understanding of the profit-sharing mechanism. The study concludes that both Islamic savings products have been properly implemented, however, continuous customer education regarding contract differences and profit-sharing systems is necessary.
EVALUASI KESEHATAN BANK BERBASIS RISIKO, TATA KELOLA, PROFITABILITAS, DAN PERMODALAN DALAM KERANGKA RGEC PADA PT BANK NEO COMMERCE TBK TAHUN 2022–2024 Indri Iswardhani
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/ehvhyk08

Abstract

This study aims to evaluate the health level of PT Bank Neo Commerce Tbk (BBYB) for the 2022-2024 period using the Risk-Based Bank Rating (RGEC) approach, which includes four main aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. The research method used is descriptive quantitative analysis with secondary data sourced from BBYB's annual financial reports. The results show that during the 2022-2024 period, BBYB experienced a consistent improvement in its health level, reflected in the composite score increasing from 66.67% (PK-3 with "fairly healthy" predicate) in 2022 to 75% (PK-2 with "healthy" predicate) in 2024. This improvement was primarily driven by significant enhancements in the risk profile aspect, particularly the LDR ratio which improved from 93% (fairly healthy) in 2022 to 68% (very healthy) in 2024, while NPL remained stable in the healthy category at 2-3%. The profitability aspect showed improvement with ROA increasing from -5.09% (unhealthy) in 2022 to 0.11% (less healthy) in 2024, while NIM consistently maintained a very healthy predicate above 23%. The capital aspect demonstrated very strong performance with CAR consistently above 27% with a very healthy predicate throughout the research period. However, the GCG aspect experienced a decline from "healthy" predicate in 2022 to "fairly healthy" in 2023-2024. This study emphasizes the importance of strengthening GCG principles implementation and continuously improving profitability to support the future growth of digital banks.
PENGARUH SOSIALISASI PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN TAMBUN SELATAN Muh Farhan Yudamahendra; Uswatun Khasanah; Maidani Maidani
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/rmsk9e61

Abstract

This study aims to examine the effect of tax socialization, tax sanctions, and tax rates on individual taxpayer compliance in South Tambun District. This study uses primary data collected through questionnaires distributed to individual taxpayers in South Tambun District. The sample was determined using a purposive sampling method, with a total of 101 respondents. The data were analyzed using Smart PLS 4.1 software. The results indicate that tax socialization does not have a positive effect on taxpayer compliance, while tax sanctions and tax rates have a positive effect on taxpayer compliance.
PENGARUH CITRA MEREK, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN SCARLETT WHITENING PADA KELURAHAN WANASARI Fitra Hayyunisha Putri; Milda Handayani; Dhian Tyas Untari
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/ps8yfa90

Abstract

This study aims to analyze the effect of brand image, product quality, and price on purchasing decisions of Scarlett Whitening products in Wanasari Village. A quantitative approach with a causal associative design was employed. Data were collected through questionnaires distributed to 140 respondents who had used Scarlett Whitening products, selected using purposive sampling technique. The data were analyzed using multiple linear regression with SPSS software. The results show that brand image, product quality, and price have a positive and significant effect on purchasing decisions, both partially and simultaneously. The findings suggest that strengthening brand image, improving product quality, and setting appropriate prices can enhance consumer purchasing decisions. This study provides insights for future research to include other relevant variables.

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