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Summa : Journal of Accounting and Tax
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30314216     DOI : https://doi.org/10.61978/summa
Core Subject : Economy,
Economics, Econometrics & Finance
Summa: Journal of Accounting and Tax with ISSN Number 3031-4216 (Online) published by Indonesian Scientific Publication, is a leading peer-reviewed, open-access scientific journal dedicated to publishing high-quality research, analytical papers, and case studies in the fields of accounting and taxation. Since its establishment, Summa has been committed to advancing both theoretical understanding and practical applications of accounting and taxation in the ever-evolving business landscape.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 47 Documents
 1   2   3   4   5 
The Effect Of Financial Distress And Liquidity On Audit Report Lag Suherni; Juardi
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.16

Abstract

This study aims to determine the effect of Financial Distress and Liquidity on Audit Report Lag. The sample used in this study is the Property and Real Estate that is listed on the Indonesia Stock Exchange (IDX) and published Financial Statements successively in the 2019-2021 period with 46 sample companies. The independent variables of this research are Financial Distress measured by the Z Score (Dummy) and Liquidity measured by the Current Ratio. The dependent variable of this study is the Audit Report Lag as measured by Dummy. Samples were taken using a purposive sampling method with certain criteria, during the research period. The analytical method used is Logistic Regression which is called Report Lag. processed using SPSS 22. The results of this study indicate that Financial Distress does not affect Audit Report Lag while Liquidity has a negative and significant effect on Audit Report Lag.
The Influence of Profitability, Company Size, and Profit Persistence on Earning Response Coefficient Aisyah, Siti; Juardi
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.17

Abstract

This study aims to determine the effect of Profitability, Firm Size, and Earnings Persistence on the Earning Response Coefficient. The sample used in this study is the consumer goods sector companies listed on the Indonesia Stock Exchange from 2017- 2021, with a total sample of 16 companies that meet the sample criteria determined through the purposive sampling method. The independent variables of this study are profitability as proxied by the ratio of Return on Assers, firm size as measured by Natural Logarithms, and earnings persistence as measured by using the regression coefficient between earnings in the current period and earnings in the period that has passed. The dependent variable of this study is the Earning Response Coefficient as measured by Abnormal Return and several other stages. The results showed that : (1) Profitability has no significant positive effect on earning response coefficient, (2) the size of the company has a negative and significant effect on earning response coefficient, (3) Earnings persistence has a negative and significant effect on earning response coefficient.
The Influence Of Institutional Ownership, Managerial Ownership, And Company Size On The Integrity Of Financial Reports Santika, Sindi; Kurniawan, Elan
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.38

Abstract

This study aims to determine the effect of Financial Statement Integrity on Institutional Ownership, Managerial Ownership, and Company Size in Mining Sector Companies Listed on the IDX for the 2018-2021 Period. The population of this study includes all mining companies listed on the IDX for the 2018-2021 period. The sample was taken using the purposive sampling method. The independent variable in this study is Institutional Ownership which is measured by dividing the number of shares owned by the institution by the number of shares outstanding, Managerial ownership is measured by dividing the number of shares owned by Management by the number of shares outstanding, and Size The company is measured by multiplying Ln by the number of assets. The dependent variable in this study is the Integrity of Financial Statements as measured by the Accounting Conservatism method. The results of this study indicate that: (1) Institutional Ownership has a negative effect on the Integrity of Financial Statements. (2) Managerial ownership has no effect on the Integrity of Financial Statements. (3) Company size has a positive effect on the integrity of financial statements.
Restaurant Tax Revenue in Enhancing Local Revenue in the City of Ambon Sakir, Ahmad Rosandi
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.85

Abstract

Ambon City Regulation Law No. 2 of 2011, in CHAPTER 1 Article 1 paragraph 12, clarifies that restaurant tax pertains to the services provided by restaurants. Additionally, in Article 1 paragraph 13, it defines a restaurant as an establishment offering food and/or beverages, encompassing cafeterias, stalls, bars, and similar entities, including food/catering services. Sections 12 and 13 specify that the restaurant tax is calculated based on the payment received or due to the restaurant (Article 12), and the tax rate is set at 10% (Article 13). The restaurant tax significantly contributes to the growth of local own-source revenue in Ambon City, as evidenced by research data showing a consistent annual increase. However, there remains a need for governmental (tax officer) evaluation to enhance public awareness (taxpayers), particularly concerning restaurant taxes, ensuring sustained and escalating local own-source revenue through this tax
Analysis of the Effect of Liquidity, Inventory Variability on Profit Before Tax for FIFO & Average Inventory Accounting Methods Maulida, Aufa Fahmadia Jihan; Kurniawan, Elan
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.86

Abstract

This study aims to determine the effect of liquidity inventory variability on profit before tax for the Fifo and average inventory method. The sample used in this study is a pharmaceutical company listed on the Indonesia Stock Exchange during the research period 2016-2020, which presents reports of financial statements that have been audited successively, with eight companies as research samples using the purposive sampling method. The results of research with discriminant analysis Liquidity have a significant effect on Profit Before Tax for the FIFO Inventory Method, and the average discriminant analysis of Inventory Variability has a substantial effect on Profit Before Tax for the FIFO Inventory Method and the average in the Pharmaceutical sector listed on the Indonesia Stock Exchange for the period 2016 -2020.
Share Value Of Halal Food Product Company And Its Independent Factors Kaban, Reny Fitriana; Evi, Tiolina; Hadi, Ibrahim
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.230

Abstract

Introduction/Main Objectives: This article aims to analyze the value of halal food product companies whose shares are listed on the Jakarta Islamic Index 70 during the period 2020 to 2022 and independent factors that influence it. It is necessary to carry out an analysis of the factors that influence the share value of sharia food product companies to provide investors with an overview of the performance of halal food product company shares to obtain an increase in investment value in this type of share which ultimately helps the development of the halal food industry in Indonesia and can be a reference for the development of the halal food industry in other ASEAN countries and the world. Research Methods: Research data was obtained from the Indonesia Stock Exchange website in the form of financial reports and the research method used was quantitative, starting with descriptive tests and then continuing with multiple linear regression tests. Finding/Results: From the research results, it was found that the average value of halal food product companies whose shares are registered on JII 70 is still overvalued, and tends to decline, while the average profitability value is good, but this is not the case with the leverage value which is in the warning category. Profitability and leverage factors are proven to influence company value. Conclusion: It is recommended that players in the halal food product industry hope to improve their financial performance and be more anticipatory of all existing risks such as pandemics or other crises, to increase the sustainability of investor confidence.
Analysis of Factors That Influence the Implementation of SAK EMKM Kurniawan, Elan; Mardiyah, Winda; Juardi
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.236

Abstract

This research aims to analyze the influence of Socialization of Micro, Small and Medium Entities (EMKM) and Accounting Understanding on the Implementation of SAK EMKM. The population in this research is MSMEs in the culinary sector in the Bogor Regency area. This research uses primary data which is measured using a Likert scale. The data collection method was carried out by distributing questionnaires using Google Form. Sampling was carried out using purposive sampling and the total sample was 61 respondents. Analyzed using SmartPLS Version 3.2.9. The research results show that Socialization of Micro, Small and Medium Entities (EMKM) and Accounting Understanding have a positive and significant influence on the Implementation of SAK EMKM, this proves that the consistency of socialization of understanding of accounting skills in accordance with SAK EMKM can expand reach to other MSME actors. With the socialization of EMKM and understanding of accounting, it will increase the application of SAK EMKM, this can actually help the implementation of SAK EMKM to be of higher quality, one of the proofs of success in getting a KUR loan is because the financial reports are well structured and correct.
The Effect of Tax Minimization, Debt Covenant, and Foreign Ownership on Transfer Pricing Ratnosari, Devi; Nugroho , Sasmito Widi; Tohari, Hamim
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.263

Abstract

The study aims to review, test, and analyze the effect of tax minimization, debt covenants, and foreign ownership on transfer pricing. This research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, with a population of 37 companies and a sample of 11 companies selected through purposive sampling technique. Data analysis was conducted using multiple linear regression through the SPSS version 25 application after going through classical assumption tests such as normality, multicollinearity, heteroscedasticity, autocorrelation, coefficient of determination (R2), and t test. The results of this study indicate that tax minimization, debt covenant, and foreign ownership have a positive and significant effect partially on transfer pricing. Overall, these three variables make a significant contribution to transfer pricing. This research is expected to be a reference for readers who are interested in understanding more about transfer pricing taxation. It is recommended for future researchers to expand the scope of the year and object of the research, as well as add or change independent variables that have the potential to affect transfer pricing.
The Effectiveness of Fiat Fractional Reserve system and the role of Centralised Cryptocurrency on Economic Stability in Nigeria’s Digital Economic System Saidu Alhaji , Sani; Bakari Mauda, Ahmed; Umar Jarengol, Isa; Bubba, Mohammed Bawuro
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.268

Abstract

The study is aimed at assessing the effectiveness of fiat fractional reserve system and the role of centralised cryptocurrency on economic stability in Nigeria’s digital economic system The study adopted a qualitative means of data collection. The study uses Nigeria as the study area which was selected using purposive sampling technique. The qualitative information was collected using a semi-structured interview questions from the sampled participants. The collected information from qualitative source was analysed using thematic analyses with the aid of AtlasTi. The study found that the major challenges of the current fiat and fractional reserve system are rising cost of living, private money creation and overwhelming increase in public debt caused by interest rate manipulation. It was also found that the adoption of an alternate transactional system is timing considering the advancement in technology as the block-chain aided technology system will be a better option considering its security, transparency, controllability and traceability of all transactions operated on it. The study recommends that government especially policy makers should think on improving or modifying the current system so as to have a better system that will address the private money creation, unregulated transaction, interest rate manipulation. On the same vein the study recommends that centralized cryptocurrency transactional system should be adopted as a central transactional system which could be capable of minimizing oversupply of money through eradicating private money creation and interest rate manipulation.
The Effect Of Eps, Roe, Der, Per, Pbv, Dy On The Share Price Of Bumn Companies Listed On The Idx Anugrah, Jammes Irman Nur; Anggraeny , Shinta Noor; Wibawa , Koerniawan Dwi
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.315

Abstract

Although they offer large potential for profit, stocks can also carry a high level of risk. Investors should evaluate the financial ratios of companies seeking financing, as failing to do so could result in investors losing out on capital that is projected to give a higher nominal return. The purpose of this study is to ascertain how stock prices are impacted by the following factors: Earning per Share (EPS), Return on Equity (ROE), Debt to Equity Ratio (DER), Price to Earning Ratio (PER), Price to Book Value (PBV) and Dividend Yield (DY). The classic assumption test, which includes the autocorrelation, multicollinearity, heteroscedasticity, and normalcy tests, is the data analysis method employed. Next comes hypothesis testing, which includes multiple regression analysis, the F test, the t test, and the determination test. The results showed, of the 6 financial ratios that had a partial effect were Earning per Share (EPS) and Price to Book Value (PBV), and all financial ratios had a joint effect (simultaneously) on stock prices. According to the determination test (R2) results, 49.5% of the sample was influenced by factors not included in the study, whereas 50.5% of the sample contributed. This is due to the fact that different investors employ different strategies, hence not all investors rely solely on financial ratios. Nonetheless, investors do not always employ specific strategies because investing is not always done for financial gain.

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