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Jurnal Akuntansi Keuangan Dan Perpajakan
Published by Global Scients Publisher
ISSN : -     EISSN : 30638208     DOI : https://doi.org/10.62379/jakp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem Informasi dan Auditing, Akuntansi Biaya, Akuntansi Koperasi dan UMKM, Perpajakan, Akuntansi Perpajakan, administrasi Perpajakan, Akuntansi Tata kelola Perusahaan, Ekonomi syariah dan sektor publik. Jurnal Akuntansi Keuangan Dan Perpajakan (JAKP). Semua penerimaan naskah akan diproses secara double blind review oleh mitra bestari.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2024): September 2024" : 5 Documents clear
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Murniati, Hafizh Naufal Nawawi,
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 1 (2024): September 2024
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to prove and analyze the effect of the implementation of Good Corporate Governance on the financial performance of banking sub-sector companies listed on the Indonesia Stock Exchange, data used from 2019 to 2023. This study used 34 banking sub-sector companies on the Indonesia Stock Exchange. Sampling was carried out using the purposive sampling method. The dependent variable in this study is financial performance and the independent variables are the Board of Commissioners, Board of Directors, Audit Committee and Public Ownership. The results of the study show that the Audit Committee and Public Ownership have a positive and significant effect on Financial Performance. While the Board of Directors has a negative and significant effect on Financial Performance and the Board of Commissioners does not have a significant effect on the Financial Performance of banking sub-sector companies on the Indonesia Stock Exchange in 2019-2023.
Pengaruh Pembiayaan Murabahah, Musyarakah, Qardh Dan Mudharabah Terhadap Profitabilitas Bank Umum Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2022 Latifah Anum
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 1 (2024): September 2024
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to examine the effect of murabahah, musyarakah, qardh and mudharbah financing on the profitability of Sharia Commercial Banks. The population in this research are companies in the Sharia Banking sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. The sampling technique used was purposive sampling. The number of Sharia Commercial Banks sampled in this research was 11 Sharia Commercial Banks. The test tool used in this research is SPSS 21. The findings in this research show that: (1) H0 is accepted and H1 is rejected, which means that Murabahah financing has no effect on the ROA (Y) profitability level of Sharia Commercial Banks for the 2019-2022 period. (2) H0 is accepted and H2 is rejected, which means that Musyarakah Financing has no effect on the ROA (Y) profitability level of Sharia Commercial Banks for the 2019- 2022 period. (3) H0 is accepted and H3 is rejected, which means Qardh financing has no effect on the ROA (Y) profitability level of Sharia Commercial Banks for the 2019-2022 period. (4) H0 is rejected and H4 is accepted, which means that Mudharabah Financing has an influence but a negative influence on the ROA (Y) profitability level of Sharia Commercial Banks for the 2019-2022 period.
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan Perbankan yang terdaftar di BEI periode 2019-2023 Rahmaita, Adiah syafithree,
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 1 (2024): September 2024
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to determine the effect of implementing good corporate governance on the financial performance of banks listed on the IDX for the 2019-2023 period. This research uses a quantitative descriptive approach. The data used is secondary data from the annual reports of banking companies listed on the IDX. The sampling technique in this research was 42 banking companies. The research results show that the Board of Commissioners and Audit Committee do not have a significant effect on banking financial performance. Meanwhile, the Board of Directors and Institutional Ownership have a significant influence on Banking Financial Performance.
Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil Dan Non Performing Financing Terhadap Kinerja Keuangan Bank Umum Syariah (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di Bursa Efek Indonesia 2018-2022) Khadijah Ath Thahirah, Wafik Insani,
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 1 (2024): September 2024
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to examine the influence of buying and selling financing, profit sharing financing and non-performing financing on the financial performance of Sharia commercial banks. The population of this research are companies in the Sharia Banking sector that are listed on the Indonesian Stock Exchange (BEI) for the 2018-2022 period. The sampling technique used was purposive sampling. The number of Sharia Commercial Banks sampled in this research was 11 Sharia Commercial Banks. The test tool used in this research is SPSS 21. The findings in this research show that: (1) H0 is accepted and H1 is rejected, which means that Buying and Selling Financing has no effect on the financial performance of ROA (Y) of Sharia Commercial Banks for the 2018- 2022 period. (2) H0 is accepted and H1 is rejected, which means Profit Sharing Financing has no effect on the financial performance of ROA (Y) of Sharia Commercial Banks for the 2018-2022 period. (3) H0 is accepted and H1 is rejected, which means that Non-Performing Financing has no influence on the financial performance of ROA (Y) of Sharia Commercial Banks for the 2018- 2022 period.
Kepercayaan pada Pemerintah Daerah berpengaruh positif terhadap Kesadaran Membayar Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB – P2) di Kelurahan Koto Panjang Kota Padang Ingra Sovita, Ragita Cahyani,
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 1 (2024): September 2024
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to determine and analyze the influence of income level, social environment and trust in local government on awareness of paying Rural and Urban Land and Building Tax (PBB – P2) in Gunung Sarik Village, Padang City, both partially and simultaneously. This research was conducted on PBB – P2 Taxpayers in Gunung Sarik District, using a quantitative approach. The sampling method is Simple Random Sampling with a sample size of 100 people. The data collection technique used is a questionnaire technique. The data analysis used is multiple linear regression. The research results show that the income level variable has a positive effect on awareness of paying PBB - P2, the social environment variable has a positive effect on awareness of paying PBB - P2 and trust in local government has a positive effect on awareness of paying PBB - P2. pay PBB - P2. Simultaneously, the variables of income level, social environment and trust in local government influence awareness of paying PBB – P2.

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