AKRUAL : Jurnal Akuntansi dan Keuangan`
An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the results of research on business. AKRUAL : Jurnal Akuntansi dan Keuangan invites manuscripts in the areas: Finance, Public sector accounting, Taxation, Financial Accounting and Stock Market, Management accounting, Auditing, Accounting information systems, Shariah Accounting,
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106 Documents
<![CDATA[KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA ]]>
<![CDATA[Intan Erlita Sari]]>;
<![CDATA[Pariandari -]]>;
<![CDATA[Moh. Abdurrosyid]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i2.3618
<![CDATA[This study aims to examine the effect of the implementation of e-filing and tax sanctions on taxpayer compliance with annual tax returns. The independent variable in this study is the application of e-filing and tax sanctions, while the dependent variable is taxpayer compliance. The population of this study includes individual taxpayers who are registered at KPP Pratama Pondok Gede. Samples were taken using purposive sampling method with certain criteria, during the study period there were 113 samples. The results show that the implementation of e-filing has a significant positive effect on taxpayer compliance and tax sanctions have a significant positive effect on taxpayer compliance.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Rifka Nabila]]>;
<![CDATA[Dimas Wicaksono]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i2.3619
<![CDATA[This study aims to analyze the effect of accounting information systems, internal controls, and the use of information technology on the quality of financial reports. The population in this research is the BSI Employee Cooperative, BNI Syariah and employee Cooperatives in the DKI Jakarta area. This research uses primary data which is measured using a Likert scale. The method for distributing questionnaires uses Google Form. Sampling was carried out using purposive sampling and the total sample was 37 respondents. Analyzed using SmartPLS version 4.9.5. The results showed that the accounting information system and internal control had a significant positive effect on the quality of financial reports, while the use of information technology did not have a significant effect on the quality of financial reports.]]>
<![CDATA[ANALISIS PENYUSUNAN ANGGARAN BIAYA OPERASIONAL CV. SUKSES BERSAMA ]]>
<![CDATA[Asih Nur’aidah]]>;
<![CDATA[Nadya Ayu Puspita]]>;
<![CDATA[Nisya Z Nurwulan Sari]]>;
<![CDATA[Rachmat Agus Santoso]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i2.3625
<![CDATA[Budgeting is one way to reduce costs. With a budget, the company can control the company’s expenses. Budgeting for company expenses is an important aspect of a company’s efforts to reduce costs. To obtain good result from efforts to reduce costs, the budget preparation process must be carried out well. The aim of this research is to determine the extent to which the operational cost budget can help management in measuring the company’s operational cost. The analytical method used in this research is a qualitative descriptive method where the data collected is based on the results of interviews with respondents regarding the research and comparing it with theories and rules that are relevant to the research issue. The research results show that the budget is a limitation for budget users in proposing budget realization. With the preparation of a budget, budget users cannot be arbitrary in spending costs. Therefore, the budget really helps company management in measuring the efficiency of the company’s operational costs.]]>
<![CDATA[ANALISIS PENYUSUNAN ANGGARAN PENJUALAN PADA PT. INDOFOOD TBK. ]]>
<![CDATA[Siti Andriyani]]>;
<![CDATA[Siti Nur Aisyah]]>;
<![CDATA[Bella Sumberliana]]>;
<![CDATA[Rachmat Agus Susanto]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i2.3630
<![CDATA[A company's sales budget is a tool to measure the size of the budget that the company has set from year to year. This research aims to determine the effectiveness of the budget set by the company using the top down method and recommend companies use the right method with appropriate budget estimates. The research object is PT. Indofood Tbk which operates in the processed food sector. This research uses quantitative descriptive analysis methods. The type of data used by the author in this research is primary data in the form of financial reports and secondary data in the form of processed food sales data per year. The data collection technique used in this research is observation. The research results show that PT. Indofood still uses the top down method in determining its sales budget from year to year and will try to use the sales budget estimation method for the future. The analysis of sales budget preparation that the author uses in analyzing the budget is using the straight line trend analysis method because using this method does not produce too many differences.]]>
<![CDATA[PENGARUH HARGA TRANSFER DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Leiliy Nur Aryani]]>;
<![CDATA[Rianto -]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i2.3631
<![CDATA[This study aims to determine the effect of Transfer Pricing and Capital Intensity on Tax Avoidance. The sample used in this study is a company listed on the Indonesia Stock Exchange (IDX) and publishes a complete financial report in 2018-2022 with 10 sample companies using purposive sampling method. The independent variable of this study is the transfer pricing measured by the related parties accounts receivable of the total account receivable and capital intensity measured by the total fixed assets of the total assets. The dependent variable of this study is the Tax Avoidance which is measured by ETR of the profit before tax. The results show that Transfer Pricing has a positif significant effect on Tax Avoidance and Capital Intensiry has positif significant on Tax Avoidance.]]>
<![CDATA[PERAN DAN PERKEMBANGAN GREEN SUKUK PADA PEMBANGUNAN INFRASTRUKTUR DI INDONESIA ]]>
<![CDATA[Jihan Nabila]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v6i1.4155
<![CDATA[Sustainable development aims to open up opportunities for the issuance of Sukuk (Sharia Securities) as an alternative sustainable financing for infrastructure development in Indonesia, along with public awareness of the concept of sustainable and environmentally friendly development, a new investor market has been launched. Green Sukuk emerged as an investment for various government projects that are included in the 9 eligible green sectors. This research resulted in the conclusion that the green sukuk that have been issued in Indonesia have contributed to sustainable development goals in accordance with goal 7, goal 8, goal 9, goal 11 and goal 13.]]>
<![CDATA[PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA PADA PERUSAHAAN PT INDOFOOD CBP SUKSES MAKMUR TBK ]]>
<![CDATA[Cut Saidati Yahumairah]]>;
<![CDATA[Busra Busra]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v6i1.4156
<![CDATA[This study aims to analyze the effect of operating costs and sales on profits at the company Pt Indofood Cbp Sukses Makmur Tbk which is listed on the IDX 2014-2023. This study uses a descriptive verification method with a quantitative approach. The population in this study were PT Indofood CBP Sukses Makmur Tbk companies listed on the IDX 2014-2023 which amounted to 10 years. The sampling technique in this study was saturated sampling technique. The data source used is secondary data, namely quarterly financial reports on the company PT Indofood CBP Sukses Makmur Tbk. The data analysis technique used is multiple linear regression analysis and uses descriptive statistical tests, classical assumption tests, significance tests (t tests and F tests) and coefficient of determination analysis using SPSS. Based on the results of this study indicate (1) Partially operating costs have no effect on profits at the company pt indofood cbp sukses makmur tbk (2) Sales partially affect profits at the company pt indofood cbp sukses makmur tbk (3) Operating costs and sales simultaneously affect profits at the company pt indofood cbp sukses makmur tbk.]]>
<![CDATA[ANALISIS PENYUSUNAN ANGGARAN PENJUALAN PADA UMKM KULINER SEBLAK RANCAEKEK ]]>
<![CDATA[Lia Nurjanah]]>;
<![CDATA[Rachmat Agus Susanto]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v6i1.4157
<![CDATA[This research was conducted because there was no budget in the financial records of Seblak Rancaekek Culinary MSMEs, especially the sales budget where the sales budget is a budget that plans the company's sales for the coming period. The sales budget is used as a company tool in planning and controlling the company's sales activities in order to achieve the desired optimal profit. The sales budget can be used as a reference in efforts to increase subsequent sales. In making sales forecasts, researchers compared 3 forecasting methods, namely Semi Average, Trend Moment, and Least Square and calculated the Standard Forecasting Error (SKP) for each method to determine the most appropriate method.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Hijratil Munira]]>;
<![CDATA[Busra Busra]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v6i1.4158
<![CDATA[This research aims to empirically prove the influence of Good Corporate Governance on the financial performance of sharia banking. Based on the purposive sampling method, the samples obtained were 7 sharia banks that met the criteria. Research data was obtained from annual reports for the 2016-2021 period. The data in this research is quantitative data using secondary data. The analytical method used is multiple linear regression analysis of panel data. The research results show that the board of commissioners has a negative and significant effect on financial performance, because too many board of commissioners can reduce the company's profitability, the board of directors has a positive and significant effect on financial performance, the sharia supervisory board has a positive and significant effect on financial performance and the audit committee does not influence on financial performance. Together the board of commissioners, board of directors, sharia supervisory board and audit committee influence Return on Assets. Regarding efforts to improve financial performance, sharia commercial banks should focus more on the board of directors and sharia supervisory board. Because the better the board of directors and sharia supervisory board, the better the financial performance of sharia commercial banks in 2016-2018.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT DAN PERGANTIAN AUDITOR TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN ]]>
<![CDATA[Witantri Witantri]]>;
<![CDATA[Median Wilestari]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v6i1.4159
<![CDATA[The study aims to examine the effect of Company Size, Audit Opinion, and Auditor Turnover on the timeliness of financial reporting. The population in this study is the consumer cylclicals sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling method used was a purposive sampling method in order to obtain 87 companies. The total data processed in this study were 261 data. The type of data used is secondary data in the form of annual financial reports for companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange for the period 2020-2022. The data analysis method used in this study is logistic regression with the help of SPSS software version 24. The results of the study prove that all variables of Company Size, Audit Opinion, and Auditor Turnover together positively influence the timeliness of financial reporting. Then the result of the study partially proves that Company Size has no significant effect on the timeliness of financial reporting, then Audit opinion and Auditor Turnover has a significant positive effect on the timeliness of financial reporting.]]>
