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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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Diversifikasi Portofolio Kredit, Risiko dan Return Bank Rahmat Setiawan; Octavia Reniar Putri; Aulia Claraning Sukmawati
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.v15i1.6376

Abstract

Banks as financial intermediaries, can diversify their credit portfolios into different sectors. This study aims to determine the effect of credit portfolio diversification on risks borne and returns earned by banks. The sample in this study was 61 conventional commercial banks in Indonesia for the 2012-2014 period with a total of 112 observations. The results show that credit portfolio diversification has a significant negative effect on bank risk and return. In other words, a more diversified credit portfolio can reduce bank risk and return. Keywords: diversification, loan portfolio, bank’s risk, bank’s return
Comparison of Waste Disclosure Based on GRI Standards in Subsidiary Companies of Pupuk Indonesia Gale Faustina
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6460

Abstract

In today’s world there has been an increase of expansions and developments of importance in industrial estates. The direct impact which has occurred from the expansion of the Industry is caused by pollution which occurred in the surrounding environment. The fertilizer industry is one of the industrial sectors which produces toxic and hazardous by-products that is harmful to the environment. PT. Pupuk Indonesia Holding Company (Persero) is one of the largest fertilizer producers in Asia and the top ten in the world. It is necessary to apply appropriate standards and according to the needs of each company. The GRI standards are standards that are widely used in terms of reporting economic, environmental and social impacts to the public. One of the indicators discussed in the GRI Standards is related to waste. This study aims to evaluate the comparison of disclosure of waste in sustainability reports based on the GRI standards at Pupuk Indonesia Group's subsidiaries. The results of the study show that all companies have indicators related to waste, and there is not a single company that does not disclose GRI indicators related to waste. PT. Pupuk Kalimantan Timur is the best, while PT. Pupuk Kujang is at the bottom. Keywords: Fertilizer Company, GRI Standards, Sustainability Report, and Waste
Accounting Information System and SMEs’ Financial Performance in Indonesia Thalia Medina Lopung; Ronald Rulindo
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6607

Abstract

This study aims to investigate the effect of accounting information system (AIS) characteristics, namely broad scope, timeliness, aggregation and integration to financial performance of Small and Medium Enterprises (SMEs) in Indonesia. This study employs quantitative method and collects data from SMEs who do bookkeeping either manually or use more advance technologies. Multiple regression was applied in the analysis. The study's findings indicate that AIS has positive impact on SMEs’ financial performance, particularly due to the broad scope and timeliness aspects. This study, therefore, recommends SMEs to adopt AIS that employs those aspects in order to assist them to generate better performance. Keywords: Accounting Information System, Broad Of Scope, Timeliness, Aggregation, Integration, and Financial Performance
Implementation of Freedom To Learn in Higher Education: Perceptions of Students, Lecturers, and Administration Staff Christine Dwi Karya Susilawati; Se Tin Se Tin; Bernard Rhenaldi Sutedja
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6621

Abstract

This study aims to explain the implementation of Free Learning - Independent Campus (MBKM) in a private university in West Java. Data was collected through a questionnaire via google link and analyzed descriptively. A total of 2,038 students, 257 lecturers and 190 administrative staff were sampled. Studies focus on knowledge, involvement, and impact of MBKM. The results of the study show, first, there are still many students, lecturers and education staff who know little and do not even know and understand the MBKM program; Second, information about MBKM is mainly obtained from internal universities; Third, the majority of lecturers contribute and play an active role in encouraging students to participate in MBKM activities; Fourth, the involvement of educational staff in the implementation of MBKM is still below 50% and they are already involved in administration, management, supervision and technical service functions; Fifth, MBKM provides additional competencies and skills, increases hard-skills and soft-skills, improves the learning process and lecturer capacity, fulfills graduate learning outcomes. This study provides a recommendation that there is a great need for sustainable socialization of the MBKM program with the aim of increasing understanding and eliminating misunderstandings about the MBKM program. Keywords: MBKM Implementation, Knowledge, Engagement, and Impact
Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance Nahda Paramitha; Kurnia Kurnia
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6824

Abstract

The government uses tax collection as a strategy to increase national income, but companies are trying to reduce the amount of tax that must be removed. This is what causes the practice of tax avoidance. The focus of this research is how factors such as operating cash flow, foreign ownership, and solvency affect tax avoidance. This study applied a purposive sampling technique for the sample, with a total of 18 companies selected as research objects from 2017 to 2021 and obtained 87 observational data from companies in the mining industry sector listed on the IDX. The data is examined using a technique called panel data regression analysis using Eviews 12 in its processing. The results reveal that operating cash flow, foreign ownership, and solvency affect simultaneously. However, partially operating cash flow has an effect on tax avoidance and for foreign ownership and solvency does not partially affect tax avoidance. Keywords: Tax Avoidance, Operating Cash Flow, and Foreign Ownership, Solvency
Does Transfer Pricing Costs and Profitability Impact Tax Avoidance? Gabriel Anderson; Marthinus Ismail
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6826

Abstract

This study is examined with the target information whether there is an impact arising from transfer pricing and returns on assets to tax avoidance. This study uses secondary data that has been collected from the Indonesia Stock Exchange (IDX) in the form of financial reports (annual) for 2019-2021 in the trade, services & investment sector. The sample selection used a purposive sampling method. The results obtained from tests carried out on companies in the trade, service & investment sector, namely, transfer pricing has an impact on the possibility of carrying out tax avoidance with a value of 0.00, return on assets (ROA) has no impact on tax avoidance with a value of 0.053, and transfer pricing and return on assets (ROA) as a distinctive effect on tax avoidance with a value of 0.00. Keywords: Transfer Pricing, Return on Assets, and Tax Avoidance
Carbon Emission Disclosure in the Energy Sector: Environmental Management System and Environmental Performance Tasya Kemala Puteri; Wahdan Arum Inawati
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6945

Abstract

When non-renewable energy sources like coal, oil, and natural gas are burned, extra carbon gas (CO2) is released into the environment. The corporation releases a statement regarding carbon emission disclosure, which is a part of carbon accounting and involves evaluating and lowering carbon emissions from each manufacturing activity. The purpose of the study is to evaluate the simultaneous and partial effects of the environmental management systems, environmental performance, leverage, and firm age control variables on carbon emission disclosure in the energy sector listed on the Indonesia Stock Exchange from 2017 to 2021. Data analysis using panel data regression with the energy sector research population listed on the Indonesia Stock Exchange in 2017 to 2021. There were 10 research sample companies, with 2 companies being outliers, so that 40 samples were obtained with purposive sampling techniques. The test results show that environmental management systems, environmental performance, as well as leverage control variables and firm age have a simultaneous impact. Environmental management system with variable control leverage and firm age have partial positive impact and environmental performance with variable control leverage and firm age has no impact. This research is expected to help company management and investors in making decisions to invest in the energy sector. Keywords: Environmental Management System, Environmental Performance, Carbon Emission Disclosure
Trading Days, Systematic Risk, and Daily Standard Deviation in LQ-45 Stocks Yana Hendayana; Daniel Nababan; Ivan Gumilar Sambas Putra
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

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

Abstract

This study aims to assess the impact of trading days and systematic risk on the daily standard deviation of stocks in LQ-45 companies. This study includes a sample of 45 companies listed on the LQ-45 index of the Indonesia Stock Exchange. This study uses purposive sampling as the participant selection method. Hypotheses were tested using multiple linear regression analysis on SPSS version 26, with secondary data obtained from the Indonesia Stock Exchange. This study has identified a significant relationship between trading days and systematic risk, which in turn affects the standard deviation of stocks. The purpose of this study is to investigate the impact of trading days and systematic risk on the daily standard deviation of stocks owned by companies listed in the LQ-45 index. Based on the results, it is concluded that trading days have an influence on the daily standard deviation of stocks, with Friday showing a significant impact. There is a positive correlation between the level of systematic risk and the magnitude of a stock's daily standard deviation. Keywords: Trading Days, Systematic Risk, and Annual Standard Deviation
Facing the Industrial Revolution 4.0 Era Through 360-Degree Leadership Education for Accounting Students Hanny Hanny; Nunik Lestari Dewi; Sinta Setiana; Meliana Halim
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

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

Abstract

The era of the Industrial Revolution 4.0 causes new challenges that require accountants to develop their skills continuously, including leadership skills (Biro Kerjasama dan Komunikasi Publik Kemenristekdikti, 2018). In connection with the development of leadership skills in the accounting profession, this research aims to examine the influence of 360-degree-based Leadership Education on accounting students' perceptions of the ideal leadership concept and its characteristics. This research also examines the differences in perceptions of accounting students regarding leadership and leadership characteristics before and after receiving their leadership education program. The unit of analysis for this research is accounting students who have taken 360-degree based leadership education and were students who have been researched respondents in the previous year when they had not taken this. This research used the Purposive Sampling method with a sample size of 92 people. The research hypothesis was tested by The Comparative Test and the Simple Linear Regression method. The results of this study indicate that 360-Degree Based Leadership Education influences students' perceptions of leadership and its ideal characteristics. This study also indicates that students' perceptionsregarding the concept and characteristics of ideal leadership have been changed after participated in this Leadership Education. Keywords: The 360-Degree Based Leadership Education, Leadership, Perception, Leadership Characteristics, and Student of Accounting Program
Corporate Social Responsibility dan Cost of Capital Rahmat Setiawan; Savira Rizma Yunita
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.7043

Abstract

This study aims to see how disclosure of corporate social responsibility (CSR) impacts the cost of capital (COC). This study uses 260 observations of non-financial companies listed on the IDX from 2016 to 2018. The technical analysis in this study is multiple linear regression analysis. The results show that corporate social responsibility has a negative effect on the cost of equity and cost of debt. Keywords: Corporate Social Responsibility, Cost of Debt, and Cost of Capital

Page 29 of 35 | Total Record : 350

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