cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Priska Liliani
Contact Email
priscaaliliani19@gmail.com
Phone
+6287877363826
Journal Mail Official
jurnalnusaakuntansi@gmail.com
Editorial Address
Jalan imam bonjol gang vihara 2 no. 14 karawaci
Location
Kota tangerang,
Banten
INDONESIA
Jurnal Nusa Akuntansi
Published by Publika Citra Media
ISSN : 30318076     EISSN : 3031805X     DOI : http://dx.doi.org/10.62237/explore
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan dengan bidang akuntansi. Jurnal ini dapat menjadi sarana untuk meningkatkan minat penelitian, meningkatkan kualitas penelitian di bidang akuntansi dan mencari sumber referensi di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 162 Documents
 1   2   3   4   5 
PENGARUH AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD PADA PT POS INDONESIA (PERSERO) KOTA BANDUNG Azzahar, Hikmah R.; Teram Terawati, Mira; Djuharoh, Aan Siti
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.60

Abstract

This study aims to determine whether there is an influence of internal audit on fraud prevention at PT Pos Indonesia (Persero). To determine the influence between the variables studied, researchers use quantitative methods with descriptive and verifiative analysis. Data collection techniques were used through the distribution of questionnaires to 48 respondents. The data analysis methods used include: simple linear regression analysis, correlation coefficient analysis, hypothesis test with t test, and determination coefficient analysis. The results showed that the internal audit variable had an effect on fraud prevention by 63.6% with the category of strong relationships between variables
PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022 Sania, Ratih; Miftah, Achmad Zaki; Rachman, Fatwa Rubiar
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.61

Abstract

Financial reports are one piece of information that plays an important role in the investment business in the capital market. This reflects the importance of timeliness in presenting financial reports to the public. Various obstacles that affect punctuality can come from internal or external to the company. This research aims to determine the effect of profitability on audit delay in companies listed on the Indonesia Stock Exchange in 2022. This research uses secondary data which can be accessed via the Indonesia Stock Exchange in the form of financial reports and annual reports company. The data analysis techniques used are descriptive statistical analysis, classical assumption test, t test, and simple regression analysis using SPSS software. The population of this study consisted of 143 companies that were late in submitting their 2022 financial reports. The sampling method was carried out using a purposive sampling method so that a sample of 91 companies was obtained. The research results show that profitability has an effect on audit delay.
PENGARUH LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Wahyu Dhermawan, Rizky; Terawati, Mira Teram; Suryati, Elis
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.62

Abstract

Financial Statement is an important source of information used in decision making related to the future of the company. Leverage is one of the important factors that will affect the company's financial performance in terms of achieving profitability because it can increase the company's capital with the aim of increasing profits. This study aims to determine the effect of levergae ratio on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The technique of determining the companies that were sampled in this study used purposive sampling and produced 35 companies. The method in this study is descriptive verifiative. The data in this study used secondary data from the IDX. The analysis used is liner regression. The results showed that leverage affected financial performance by 41.1%.
PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA KANTOR SAMSAT GARUT) Putri , Neng; Rachman , Fatwa Rubiar; Christian , Ivan
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.63

Abstract

This research aims to determine the influence of taxpayer awareness and compliance in paying motor vehicle tax at the Garut Samsat Office. This research uses quantitative methods. The population in this study was 168,636 taxpayers at the Garut Samsat Office. The sampling technique used was simple random sampling, so a sample size of 100 taxpayers was obtained. The type of data for this research is primary data obtained through a questionnaire. The data analysis technique used is simple linear regression analysis and hypothesis testing. Hypothesis testing is carried out using the t test. Data processing uses the SPSS 24 application. The research results show that taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance.
PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP OPTIMALISASI PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH KOTA BANDUNG TAHUN 2017-2021 Nurajijah; Rubiar Rachman, Fatwa; Dzulfiqar , Imam
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.64

Abstract

This research aims to find out how much influence the Rural and Urban Land and Building Tax (PBB-P2) has on regional original income (PAD) in the City of Bandung. Based on target data and the realization of the effectiveness and contribution of regional taxes to Bandung City's original regional income, there is a decrease in the realization of achievements from year to year. This is influenced by less than optimal land and building tax collection in the urban and rural sectors. The data processing is based on the realization of land and building tax targets as well as regional original income data with an observation period from 2017 to 2021 and secondary data in the form of monthly data for 5 years. The results show that the average contribution of land and building tax to local revenue only produces a ratio of 16%. From the results of hypothesis testing, there is a significant influence between PBB-P2 and the Bandung City PAD
PENGARUH RETURN ON ASSETS TERHADAP HARGA SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Apriantini, Nining; Rachman, Fatwa Rubiar; Terawati, Mira Teram
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.68

Abstract

Profit is the most important information to get attention, especially from investors who can show the stock price of a company. One way to measure a company's stock price is to use PBV. pbv is a ratio to assess the stock price. This study aims to determine the effect of profitability on stock prices in telecommunications subsector companies in 2020-2022 which are listed on the Indonesian Stock Exchange (IDX). The technique for determining the company that marked the sample in this study used purposive sampling using 16 companies. The method in this research is descriptive verification. The data in this study used secondary data from the IDX. The analysis used is linear regression. The results showed that profitability has an effect on stock prices by 20.6% with the level of correlation between variables in the medium category.
ANALISIS PENGANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH DALAM MENINGKATKAN SARANA DAN PRASARANA PERPUSTAKAAN DI SMK AL-JAUHARIYAH Widiasari; Rahayu, Sri; Terawati, Mira Teram
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.69

Abstract

This study aims to analyze the utilization of School Operational Assistance (BOS) funds in the context of library improvement. School libraries have an important role in improving the quality of education and BOS funds are a source of funding that can be used for it, This research was conducted using descriptive-analytical methods. Data were obtained through surveys, interviews, and documentation studies on schools receiving BOS funding. Research respondents included school principals, library managers, and related teachers. The results showed that the utilization of BOS funds for library improvement is still not optimal. Most schools use the funds to purchase new reference books, update library collections, improve library accessibility, and provide facilities that support learning in the library. There are still several obstacles that hinder the effective use of funds, such as lack of awareness of the importance of library development, knowledge and skills of library managers, and limited budget allocated.
ANALISIS RASIO LIKUIDITAS DALAM MENILAI KINERJA KEUANGAN KOPERASI SIMPAN PINJAM (STUDI EMPIRIS PADA KOPERASI SENTRA DANA KABUPATEN CIANJUR) Rosita, Siti; Setianegara, Raden Oky; Rachman, Fatwa Rubiar
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.70

Abstract

Financial reports are a very important source of information in order to assess financial performance from year to year. Providing information to parties who need financial report information that will be used for decision-making. This research was conducted to assess the financial performance of the Cianjur Regency Fund Center Cooperative from year to year, using financial reports in the form of a balance sheet and a profit and loss report for the period 2020–2021. One of the techniques used in analyzing financial reports is ratio analysis. In conducting this research, the author used ratio analysis, namely the liquidity ratio, which consists of the current ratio, quick ratio, and cash ratio. Based on the results of research conducted at the Cianjur Regency Fund Center Cooperative, from 2020 to 2021, there were changes that were not conducive to causing poor cooperative conditions. This is because the condition of the cooperative's financial performance has decreased.
PENGARUH PENDAPATAN DAERAH TERHADAP BELANJA MODAL PADA PEMERINTAH PROVINSI JAWA BARAT Alawiyah, Rostika; Rachman, Fatwa Rubiar; Nasution, Indra Surya
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.71

Abstract

Through improving public services, it can increase the attractiveness of investors to invest. Therefore, the West Java Provincial Government should change the composition of spending, where currently regional spending is used for operational spending, which is less productive than capital spending. The aim of this research is to find out how much influence PAD has on capital expenditure in the Regional Government of West Java Province. The sample used in this research is the 2019–2021 Regional Government Revenue and Expenditure Report, consisting of 27 regencies and cities in West Java Province. The methods used in this research are descriptive and verification. The analysis technique uses simple linear regression analysis and hypothesis testing. Based on the results of the analysis, it shows that the adjusted R2 value is 0.617, which means that local revenue has an influence on capital expenditure by 38%, while 62% is influenced by other factors not mentioned in the research.
PERAN AUDIT INTERNAL, SISTEM PENGENDALIAN INTERNAL DAN KOMITMEN MANAJEMEN DALAM PENERAPAN GOOD CORPORATE GOVERNANCE Ruwaidha, Hayatun; Kundati, Cris
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.72

Abstract

The aim of this research is to determine the extent of the role of internal audit, internal control systems and management commitment in implementing Good Corporate Governance in corporate governance. This research uses a literature study which refers to certain research and development carried out to collect and evaluate research related to a particular topic focus. This literature shows that 1) Internal Audit has an influence on GCG; 2) The Internal Control System influences GCG and 3) Management Commitment influences GCG.

Page 3 of 17 | Total Record : 162

 1   2   3   4   5 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026 Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025 Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025 Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024 Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024 Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024