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JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Published by Universitas Muhammadiyah Jember
ISSN : 25286501     EISSN : 26205432     DOI : https://doi.org/10.32528/jiai
Core Subject :
JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ideas, studies and studies, and as a channel of information for the development and development of science in accounting which include: accounting information systems, management accounting, public sector accounting, auditing, sharia accounting , behavioral accounting, and financial accounting. This publication contains scientific writing in the form of research results, theoretical studies and application of theory, conceptual ideas, new book reviews, bibliographies and practical writings from experts, academics, and practitioners. The writings that have been published have gone through the editing process as needed by the publisher without changing the substance according to the original manuscript. The writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher. Manuscripts sent to the editor must be original and not being considered for publication by other publishers. This journal is published twice a year, which is April and October.
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Articles 42 Documents
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Pengaruh Religiusitas dan Lingkungan Sosial Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Karawang Nia Kurnia; Rohma Septiawati; Trias Arimurti
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3100

Abstract

Abstract: The research aims to test compliance of MSME players registered as taxpayers at KPP Pratama Karawang through aspect of religiosity and social environment. The method in the study is a quantitative method with a population of 177,022 MSMEs reported and registered at KPP Pratama Karawang in 2024. This sample was taken using purposive sampling and two of the data used by researchers, namely primary and supplementary data. Results of the study show that the variables of religiosity and social environment were subtantial contructive influence on taxpayers compliance of MSME taxpayers in Karawang Regency. Keywords: Religiosity, Social Environment, MSME Taxpayer Compliance Abstrak: Penelitian yang bertujuan menguji kepatuhan pelaku UMKM terdaftar sebagai wajib bayar pajak di KPP Pratama Karawang melalui aspek religiusitas dan lingkungan sosial. Metode pada penelitian berupa metode kuantitatif dengan populasi sebanyak 177.022 UMKM yang terlapor dan tercatat di KPP Pratama Karawang tahun 2024. Pengambilan sampel ini dilakukan menggunakan purposive sampling dan dua data dipergunakan oleh peneliti yaitu data utama dan pelengkap. Hasil penelitian menunjukkan variabel religiusitas dan lingkungan sosial terdapat pengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM di Kabupaten Karawang. Kata Kunci: Religiusitas, Lingkungan Sosial, Patuh Wajib Pajak UMKM
PENGARUH UKURAN PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORTING PADA PERUSAHAAN MANUFAKTURING SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Putri Adelia Septialani Hartono; Lilis Lasmini; Dhea Imroatul Fatihah
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3109

Abstract

The research aims to test the quality of sustainability reporting disclosure by company size and company characteristics such as profitability and leverage whether or not it affects the quality of sustainability reporting disclosure in companies operating in the manufacturing sector, especially in the food and beverage sub-sector officially listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period is the purpose of this research. The GRI standard is applied as a basis for carrying out quality measurement of sustainability reports according to the latest standard, namely the GRI standards 2021, which includes disclosure indicators on key aspects of sustainability. This research was conducted with a type of quantitative method, and a sample of 58, consisting of 18 companies with a total of 3 years, namely the 2021-2023 period, sample selection was taken based on selection techniques through a number of predetermined criteria (purposive sampling). As shown from the results of this study, company size and profitability do not have a significant effect on the quality of sustainability reporting, on the contrary, leverage has a positive and significant effect on the quality of sustainability reporting.
Pengaruh Profitabilitas, Leverage dan Sustainability Committee terhadap Perusahaan dengan Sustainability Report sebagai Moderasi: (Studi Kasus Pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2021 - 2023) Siti Khodijah; Devi Astriani; Hendri Nur Ardiansyah
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3114

Abstract

Nilai perusahaan menjadi salah satu parameter krusial bagi suatu perusahaan karena mencerminkan sasaran jangka panjangnya, sehingga perusahaan cenderung melakukan kegiatan yang mampu meningkatkan nilai perusahaan. Dengan Laporan Keberlanjutan yang bertindak sebagai moderator, penelitian ini dilakukan untuk menguji dampak Profitabilitas, Leverage, dan Komite Keberlanjutan terhadap Nilai Perusahaan. Penelitian ini menggunakan skala nominal dan metodologi kuantitatif. Subjek penelitian adalah laporan keberlanjutan dan keuangan tahunan perusahaan properti dan real estat. Sampel meliputi 55 perusahaan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2021-2023. Sampel dipilih dengan menggunakan data sekunder melalui prosedur purposive sampling. Metode yang digunakan untuk analisis data adalah statistik deskriptif, analisis regresi linier berganda, analisis regresi moderasi (MRA), dan uji asumsi tradisional. Hasil penelitian menunjukkan bahwa nilai perusahaan tidak dipengaruhi oleh profitabilitas. Nilai perusahaan dipengaruhi oleh komite keberlanjutan dan leverage. Hubungan antara profitabilitas dan leverage terhadap nilai perusahaan dapat dimoderasi oleh laporan keberlanjutan. Hubungan antara nilai perusahaan dan komite keberlanjutan tidak dapat dimoderasi oleh laporan keberlanjutan.
PENGARUH GREEN ACCOUNTING, CSR, DAN INOVASI BERKELANJUTAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR ENERGI PERIODE 2019-2023 Anisah Nisa; Rohma Septiawati; Meliana Puspitasari
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3115

Abstract

Penelitian ini bertujuan untuk memberikan pemahaman mengenai pengaruh Green Accounting, Corporate Social responsibility (CSR), dan inovasi berkelanjutan terhadap nilai perusahaan, pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan sampel yang terdiri dari 50 perusahaan manufaktur di sektor energi yang terdaftar Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa pengaruh Green Accounting (X1) terhadap nilai perusahaan memiliki T-statistik sebesar 0,5639 dengan tingkat signifikansi 0,05, sehingga hipotesis pertama (H1) ditolak. Di sisi lain Corporate Social Responsibility (CSR), (X2) menunjukkan pengaruh positif dan signifikan terhadap nilai perusahaan, dengan T-statistik sebesar 2,089 dan P-value sebesar 0,037, yang berarti hipotesis kedua (H2) diterima. Adapun inovasi berkelanjutan (X3) yang menunjukkan dampak positif terhadap nilai perusahaan, namun dengan T-statistik sebesar 0,091 dan P-value 0,928, hubungan ini tidak signifikan positif, sehingga hipotesis ketiga (H3) ditolak. Hal ini menunjukkan bahwa pengelolaan inovasi berkelanjutan yang kurang efektif dapat meningkatkan biaya operasional tanpa memberikan keuntungan yang jelas bagi nilai perusahaan, terutama bagi perusahaan yang memiliki sumber daya keuangan terbatas.
DETERMINAN TATA KELOLA DAN PELAPORAN KEUANGAN LEMBAGA PENDIDIKAN : STUDI FENOMENOLOGI DI SMP MUHAMMADIYAH 11 WULUHAN Moh Halim; Riyanto Setiawan Suharsono; Asroful Abidin
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3214

Abstract

Tata kelola dan pelaporan keuangan merupakan dua elemen penting dalam mewujudkan akuntabilitas dan transparansi lembaga pendidikan. Penelitian ini bertujuan untuk mengeksplorasi determinan tata kelola terhadap praktik pelaporan keuangan di SMP Muhammadiyah 11 Wuluhan dengan pendekatan fenomenologi. Fokus kajian meliputi faktor-faktor tata kelola seperti kepemimpinan, budaya organisasi, dan sistem pengendalian internal, serta keterkaitannya terhadap kualitas laporan keuangan. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi. Hasil penelitian menunjukkan bahwa kepemimpinan visioner, budaya organisasi yang kuat, serta sistem pengendalian internal yang efektif berkontribusi secara signifikan terhadap peningkatan transparansi dan akurasi laporan keuangan. Kebaruan penelitian ini terletak pada pengungkapan perspektif subjektif pelaku pengelolaan keuangan di lingkungan pendidikan berbasis nilai keagamaan, serta pemetaan hubungan spesifik antara faktor-faktor tata kelola dan praktik pelaporan keuangan. Temuan ini diharapkan dapat menjadi rujukan dalam pengembangan model tata kelola keuangan sekolah yang lebih akuntabel dan berkelanjutan.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN WP OP DI LINGKUNGAN PEGAWAI SMA MUHAMMADIYAH 3 JEMBER Achmad Syahfrudin Zulkarnnaeni
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3242

Abstract

This study aims to investigate the factors influencing taxpayer compliance in the annual tax return reporting of individual taxpayers, with a specific focus on employees of SMA Muhammadiyah 3 Jember. The research identifies three main independent variables: tax knowledge, tax socialization, and the quality of tax services, which are suspected to affect taxpayer compliance as the dependent variable. This type of research utilizes a descriptive quantitative approach. Tax Knowledge refers to the understanding of the rights, obligations, and responsibilities held by each taxpayer. They need to be aware of the types of taxes that must be paid. The results of this study indicate that the variable of Tax Knowledge, with a t value of 7.958, is greater than the t table value of 0.312 and the significance value of 0.000 is less than 0.05, which shows that the application of Tax Knowledge has a positive and significant effect on Taxpayer Compliance. Tax socialization needs to be enhanced because the research findings show that the compliance level of Individual Taxpayers who report on time is still low (Nasution, 2024). In this context, cooperation between the government, especially the Directorate General of Taxes (DJP), and other parties such as organizations and educational institutions is crucial to expand access to information and tax socialization for the community. This study also shows that the t value of 4.370 is greater than the t table value of 0.312 and the significance value of 0.000 is less than 0.05, indicating that the variable of Tax Socialization has a positive effect on Taxpayer Compliance. Quality services can enhance taxpayer compliance in the reporting of the Annual Tax Return and provide a better understanding of tax rights and obligations. Taxpayer compliance refers to the extent to which they adhere to the applicable tax regulations. This is evidenced by research showing that the t value of 20.053 is greater than the t table value of 0.312 and the significance value of 0.000 is less than 0.05, meaning that the variable of Tax Services has a positive and significant effect on Taxpayer Compliance. Keywords: Tax Knowledge, Tax Socialization, Tax Services, Tax Compliance.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN PELAPORAN KEUANGAN PANTI ASUHAN BUDI MULYA DALAM PERSPEKTIF PSAK 45 Norita Citra Yuliarti
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3353

Abstract

Akuntabilitas dan transparansi dalam pengelolaan keuangan organisasi merupakan hal yang paling dituntut oleh para stakeholder.Akuntabilitas dan transparansi adalah dua unsur untuk terwujudnya Good Corporate Governance (GCC) yang harus dicermati oleh setiap organisasi agar dipercaya stakeholder.Semua aktifitas lembaga baik publik maupun swasta selalu dituntut transparan dan akuntabel.Sebagai organisasi nirlaba, panti asuhan termasuk lembaga sosial yang memiliki kewajiban untuk mengelola pendapatan sehingga operasional dapat berlangsung dengan baik.Penelitian ini bertujuan untuk menggambarkan akuntabilitas dan transparansi yang ada di panti asuhan. Lokasi penelitian ini dilakukan di Panti Asuhan Budi Mulia Jember Bentuk penelitian yang digunakan adalah penelitian deskriptif dengan analisa kualitatif. Pengumpulan data dilakukan dengan wawancara,teknik dokumentasi, dan diskusi.
Pengaruh Profitabilitas, Intensitas Modal, Dan Leverage Terhadap Penghindaran Pajak (Studi Kasus Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2020 – 2023) Tri Widya Wahyuningsih; Devi Astriani; Avincennia Vindy Fitriana
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3600

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, intensitas modal, dan leverage terhadap penghindaran pajak pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan. Sampel dipilih menggunakan metode purposive sampling dengan total 104 data observasi dari 26 perusahaan. Analisis data dilakukan dengan regresi linear berganda melalui uji parsial, simultan, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas dan leverage berpengaruh signifikan terhadap penghindaran pajak, sedangkan intensitas modal tidak berpengaruh signifikan. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap penghindaran pajak. Temuan ini sejalan dengan teori agensi yang menyatakan bahwa adanya konflik kepentingan antara pemilik dan manajemen dapat memengaruhi pengambilan keputusan perpajakan. Penelitian ini memberikan implikasi bagi perusahaan, pemerintah, dan investor dalam memahami faktor-faktor yang memengaruhi praktik penghindaran pajak.
PENGARUH RISIKO KREDIT DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS DENGAN LIKUIDITAS SEBAGAI MEDIASI PADA BANK PERKREDITAN RAKYAT MILIK PEMERINTAH DAERAH DI JAWA TIMUR Mohammad Wahyudi Indra Cahya; Emanuel Kristijadi; Lindawati Purnama Sari
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3812

Abstract

Abstract: Profitability can be interpreted as the ability of banks to seek maximum profit or profit in carrying out operational activities. The main purpose of analyzing profitability is to determine how efficient banking businesses are in seeking profit. This study aims to analyze the effect of credit risk and operating costs on profitability with liquidity as a mediator. This study uses a quantitative research design with a research sample of 16 regional government-owned BPR in East Java. The sampling technique is purposive sampling. The type of data used in this study is secondary data. Credit risk is measured using ROA, operating costs are measured using BOPO, liquidity is measured using LDR, profitability is measured using ROA. The data analysis technique uses panel data regression. The results of the study show that operating costs have a significant negative effect on profitability at BPR in East Java Province for the 2019-2023 period, while credit risk and liquidity do not have a significant effect. Credit risk and operating costs do not have a significant effect on profitability at BPR in East Java Province for the 2019-2023 period. Credit risk and operating costs do not have a significant effect on profitability through liquidity at BPR in East Java Province for the 2019-2023 period. The suggestion put forward in this study is to implement a digitalization strategy by using mobile banking features to replace conventional transactions, so that it will increase the effectiveness of the bank's business and also reduce operational costs in the long term. Keywords: Profitability, Liquidity, Operational Cost, Credit Risk
ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG (STUDI KASUS SENYUM MEDIA JEMBER) Intan Ayu Rachmawati Intan
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3824

Abstract

This study aims to analyse the internal control system over trade goods inventory at Senyum Media Jember based on the COSO framework. This research uses a qualitative descriptive method with a single variable, namely the internal control system. The subject of the research is the supervisor of the centre and Trunojoyo branch, while the object is the inventory control system that includes five COSO components: control environment, risk assessment, control activities, information and communication, and monitoring. Data collection techniques were conducted through structured interviews and documentation. The results showed that Senyum Media Jember faced several obstacles in the inventory system, such as data mismatches, unintegrated recording systems, lack of training, and limited storage space at the Trunojoyo branch, which had an impact on order delays and decreased customer satisfaction. Nevertheless, internal controls have been running quite well, especially at the head office in terms of segregation of duties, documentation, and perpetual inventory system. However, improvements are still needed such as the establishment of an audit committee and improving the organisational structure at the Trunojoyo branch.

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