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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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Implementasi Akuntansi Lingkungan dan Size Terhadap Profitabilitas Usaha Nunung Nurhayati; Verliani Dasmaran
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine environmental accounting and company size, the effect on stock returns, and the role of profitability in moderating environmental accounting and company size on stock returns on the IDX Kompas100 Index. The sample of this research is 27 Kompas100 index companies that have won the PROPER award between 2019 and 2021. The analysis in this study is a regression with one moderator variable (MRA). The results of the study prove that environmental accounting has an effect on stock returns. Firm size does not have a significant impact on stock returns. Profitability can moderate the effect of environmental accounting and size on stock returns.Keywords: Environmental Accounting, Size, Stock Return, Profitability
Good Corporate Governance Dalam Mempengaruhi Firm Value dengan Pemoderasi Corporate Social Responsibility Tjun Tjun Lauw; Joshua Rahadian
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i2.5431

Abstract

This study aims to analyze the effect of Good Corporate Governance on Firm Value, with Corporate Social Responsibility (CSR) as a moderating variable. The analytical method used is multiple linear regression. The research sample consisted of 14 companies selected by purposive sampling on basic and chemical industrial companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The results showed that managerial ownership (MOWN), institutional ownership (INST), had no effect on firm value (PBV). While the independent commissioner (KI) has a significant positive effect on PBV. CSR is able to strengthen MOWN, KINST, and KI toward PBV. Keywords: Good Corporate Governance, Firm Value, Corporate Social Responsibility.
Analisis dan Implementasi Sistem Informasi Akuntansi Menggunakan Metode Accrual Basis (Studi Kasus: CV Satu Holiday Tour dan Travel Bandung) Rikky Wisnu Nugraha; Yumma Cahya Dwiana
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.5541

Abstract

CV Satu Holiday Tour and Travel is a servicencompany engaged in the travel agency. In managing, calculating and recording transactions at CV Satu Holiday, it is still done using a cash book and in making financial reports using a spreadsheet, as well as in accounting records that the company does not fully describe the assets, liabilities, and equity of the company. The purpose of thisfresearch is to implement a system that can help manage accrual-based financial records. This study uses a descriptive method to describe a situation or event that produces the meaning and implications of a problem to be solved. By doing several stages of analysis to describe the system and implement the accounting module Odoo software in the company. The results ofnthe implementation of an accounting informationlsystemnusing the Odoo software accounting module in the company can facilitate work in the process of recording accrual transactions and making accrual-based financial reports that can be presented more quickly, completely and accurately. This research is expected to be used as knowledge and reference material regarding the implementation of accrual-based financial transaction recording using Odoo software with accounting modules and can be developed and integrated with other modules.Keywords:Accounting Information System, Accrual Basis, software Odoo, Accounting Module
Respon Harga Saham Transportasi Darat Terhadap Kenaikan Bahan Bakar Minyak Bersubsidi 2022 Hendro Lukman
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.5555

Abstract

The policy of increasing the price of Subsidized Fuel Oil (subsidized fuel) will have animpact on the community, both directly and indirectly. For the society, the increase insubsidized fuel directly increases transportation expenditures, and indirectly throughincreases in goods and services. For companies, especially inland transportationcompanies, it has an impact on operating expenses and can reduce revenue. This research isan event study to see the effect of inland transportation companies’ share listed on theIndonesia Stock Exchange due to the announcement of the increase in subsidized fuel. Theresults of this event study showed that 1 day and 5 days before the announcement showed nodifference with 1 day and 5 days after the announcement of the increase in subsidized fuel.This study explains that inland transportation companies have anticipated that the stockmarket will not cause negative movements, it is because the government provides anexplanation a few days before the announcement date. The implications of this study showthat providing reliable explanations and information to society can reduce turmoil in thecapital market, and businessmen can anticipate the policies that will be announced.Keywords: Inland Transportation, Subsidized Fuel, Event Study, Economic Announcement
Nexus Between Flypaper Effect And Growth Inclusive Economy Annisa Azzahra; Adelaida Krista Manesanulu; Trisnabila B. Upara; Rudy Badrudin
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.5875

Abstract

Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) ialah dana daerah untuk menganggarkan Belanja Modal (BM) dalam menyediakan fasilitas dan layanan masyarakat agar menciptakan Pertumbuhan Ekonomi inklusif (PE), sehingga kesejahteraan masyarakat dapat terpenuhi. Tujuan penelitian ini ialah untuk menguji hipotesis pengaruh PAD dan DAU terhadap BM, pengaruh BM dalam memediasi PAD dan DAU terhadap PE, pengaruh PE dalam memediasi BM terhadap kesejahteraan masyarakat, dan kemungkinan Flypaper Effect pada pengaruh PAD dan DAU pada BM. Populasi dalam penelitian ini ialah seluruh Kabupaten/Kota di Provinsi Gorontalo periode 2016-2021. Pengambilan sampel menggunakan purposive sampling dengan jenis data sekunder meliputi data PAD, DAU, BM, PDRB dan IPM. Penelitian ini menggunakan analisis Structural Equation Modeling (SEM) dengan program pengolahan data statistik Smart PLS. Hasil penelitian menunjukkan bahwa PAD berpengaruh negatif terhadap BM, DAU berpengaruh positif terhadap BM, BM tidak mampu memediasi PAD dan DAU terhadap PE, PE tidak mampu memediasi pengaruh BM terhadap Kesejahteraan Masyarakat, terdapat Flypaper Effect pada PAD dan DAU pada BM.Kata Kunci: Pertumbuhan Ekonomi Inklusif, Flypaper Effect, Belanja Modal, Dana Alokasi Umum, Pendapatan Asli Daerah.
Perception On Accountant’s Roles In The Digital Era: Does It Matter For Z Generation? Meyliana Meyliana; Hanny Hanny; Ming Kuang Tan
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.5990

Abstract

Penelitian ini bertujuan untuk mengukur empat faktor yang dapat mempengaruhi niat calon mahasiswa generasi Z untuk memilih jurusan akuntansi sebagai jalur karir. Tiga fakor berasal dari Theory of Planned Behavior sedangkan faktor keempat adalah Digital Era. Data penelitian diperoleh melalui kuesioner yang dibagikan kepada 193 siswa SMA kelas XII di Bandung sebagai calon siswa. Hasil kuesioner diolah menggunakan skala Likert dan Regresi Linier Berganda. Hasil pengujian menunjukkan bahwa keempat variabel independen berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi sebagai jaur karir. Namun pengujian secara parsial menunjukkan bahwa hanya variabel sikap yang berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi. Kesimpulan dari hasil penelitian ini sejalan dengan karakter generasi Z yang menyukai kebebasan dan tidak menyukai otoritas, sehingga hanya sikap sebagai pertimbangan pribadi yang mempengaruhi keputusan mereka. Selain itu, hasil penelitian ini mengungkapkan bahwa faktor era digital tidak berpengaruh terhadap minat mereka dalam memilih jurusan akuntansi yang sejalan dengan karakteristik generasi Z yang dikenal dengan generasi mobile. Generasi ini yang tumbuh dengan kemajuan teknologi dan menjadikan teknologi sebagai bagian dari dirinya agar era digital tidak menjadi faktor penghambat yang dapat mempengaruhi minat Generasi Z dalam memilih jurusan akuntansi.Kata Kunci: Teori Perilaku yang Direncanakan, Generasi Z, Era Digital, dan Jurusan Akuntansi
How is Transfer Pricing in Indonesia's Basic Material Cyclical, Non-Cyclicals, Industrials, and Healthcare Sector? Novia Christina; Wiwit Irawati
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.5995

Abstract

Mengetahui dampak pajak, ukuran perusahaan, nilai tukar, dan mekanisme bonus terhadap transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 merupakan tujuan dari penelitian ini. Penelitian ini menggunakan metode kuantitatif. Purposive Sampling adalah metode pilihan, dan ukuran sampel untuk penyelidikan ini adalah 100 data secara total. Dengan menggunakan program Eviews9, teknik analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji koefisien determinan, uji F, dan uji T. Berdasarkan hasil pengujian diketahui bahwa pajak, ukuran bisnis, nilai tukar, dan metode bonus semuanya mempengaruhi harga transfer secara bersamaan. Secara parsial variabel ukuran perusahaan berpengaruh terhadap transfer pricing, dan variabel pajak, nilai tukar, dan mekanisme bonus tidak berpengaruh terhadap transfer pricing.Kata Kunci: Transfer Pricing, Pajak, Ukuran Perusahaan, Exchange Rate, Mekanisme Bonus
Pengaruh Tingkat Pendapatan, Literasi Keuangan dan Toleransi Risiko Terhadap Pembelian Saham Jhon Rinendy; Grace Orlyn Sitompul; Francis Hutabarat
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6044

Abstract

Society is required to manage its resources for future welfare. One solution is to invest in stocks. This research aims to determine income level, financial literacy, and risk tolerance influence stock purchasing decisions. The study was conducted using a quantitative approach, examining a population of professional workers from several regions in Indonesia with income available for investment and recognizing stocks as one of the investment instrument choices. Data was collected using the purposive random sampling method, with 239 valid data. The research findings indicate that a person's decision to invest in stocks is influenced by their income level, financial literacy, and risk tolerance.Keywords: Level Of Income, Financial Literacy, Risk Tolerance, Stock Purchase.
Environmental Performance and Environmental Disclosure in Mining Companies and Agricultural Companies Maria Rosa Kumala Dewi; Dody Hapsoro; Theresia Trisanti
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6051

Abstract

Perusahaan dalam menjalankan operasinya tentunya memiliki dampak terhadap lingkungan. Oleh karena itu, perusahaan harus ikut serta dalam menjaga lingkungan. Tujuan dari penelitian ini adalah untuk menguji kinerja lingkungan dan pengungkapan lingkungan dalam memediasi profitabilitas terhadap nilai perusahaan. Perusahaan pertambangan dan perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 hingga 2020 menjadi sampel dalam penelitian ini. Pemantauan lingkungan sebagaimana diukur oleh Global Reporting Initiative. Program Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) digunakan untuk mengukur kinerja lingkungan. Data sekunder yang digunakan dalam penelitian ini dan data yang diperoleh dari website resmi BEI dan dari website resmi perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode Partial Least Square (PLS) dengan menggunakan WarpPLS 8.0. Penelitian memberikan hasil bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan, pengungkapan lingkungan dan kinerja lingkungan. Hasil lainnya, pengungkapan lingkungan dan kinerja lingkungan tidak dapat memediasi pengaruh profitabilitas terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Kinerja Lingkungan, Profitabilitas, Pengungkapan Lingkungan, JATAM
Effectiveness of the Implementation of e-filing and e-billing and Taxation Understanding on Taxpayer Compliance in the City of Bandung (Case Study at the Bandung Cibeunying Primary Tax Office) Tiolina Devi Panjaitan; Rini Handayani
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

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Abstract

One of Indonesia's main sources of income is taxes. By putting in place an e-filing and e-billing system, the government is attempting to increase tax compliance. This study's goal is to determine how e-filing, e-billing, and a better understanding of taxes affect taxpayer compliance in the city of Bandung. Quantitative research methodologies were used for this study. Taxpayers who are registered with KPP Pratama Bandung Cibeunying make up the study's population. 100 individual taxpayer respondents that were enrolled with KPP Pratama Bandung Cibeunying made up the research sample. Multiple regression analysis was used in this study to test the hypothesis. The findings demonstrated that growing taxpayer compliance in the City of Bandung was not impacted by the partial adoption of e-filing and e-billing, and that it was impacted somewhat by the level of tax understanding. According to this research, it can boost socialization of taxation to the larger community so that they can better understand the necessity of taxation and improve system performance and public comprehension of e-filing and e-billing uniformly. Keywords: e-filing, e-billing, Understanding of Taxation, and Taxpayer Compliance

Page 27 of 35 | Total Record : 350

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