Dinamika Akuntansi Keuangan dan Perbankan
Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental and social accounting Public sector accounting Corporate governance Ethical issues in accounting and financial reporting Corporate finance Financial Banking
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199 Documents
<![CDATA[FAKTOR PENENTU PENGGUNAAN LAYANAN E-FILING PAJAK ]]>
<![CDATA[Talia Endah Puspitaningrum]]>;
<![CDATA[Ceacilia Sri Mindarti]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v12i2.9681
<![CDATA[This research aims to understand the factors influencing demand for tax e-filing. Population as the object of the research is individual taxpayers in the city of Pati. Respondents taken for research through the 318 individual taxpayers. Technique data collection in this research using a questionnaire. The Statistical Package for the Social Science (SPSS) version 26 is used to assist the process of data analysis in this research. The conclusion of this research is that security and privacy has no effect on the use of e-filing, perceived satisfaction has a positive and significant effect on the use of e-filing, experience has a positive and significant effect on the use of e-filing, and knowledge has a positive and significant effect on the use of e-filing.]]>
<![CDATA[DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Tesalonika Avemaria Ineari Manich]]>;
<![CDATA[Weli Weli]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v12i2.9760
<![CDATA[The purpose of this research is to analyze the impact of corporate social responsibility, as viewed from economic, environmental, and social dimensions, on tax avoidance practices. The research population comprises non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Data for this study were obtained from these companies' annual and sustainability reports. The research sample was selected using purposive sampling, resulting in 38 companies. Data analysis will involve Descriptive Statistical Analysis and Multiple Linear Regression Analysis using IBM Statistical Package for the Social Sciences (SPSS) version 25.0. The results of the data analysis indicate that only the variables related to the economic and environmental dimensions of corporate social responsibility impact tax avoidance practices. In contrast, social size does not influence tax avoidance practices.]]>
<![CDATA[PENGARUH PERENCANAAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 ]]>
<![CDATA[Keken Suci Adi Cahyani]]>;
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Ira Septriana]]>;
<![CDATA[Ratna Herawati]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v12i2.9768
<![CDATA[This analysis aims to examine the influence of tax planning and GCG on firm value in sector energy companies listed on the IDX for the period 2020-2022. The independent variable uses tax planning and GCG, while the dependent variable is firm value. Data obtained from consolidated financial reports of energy sector companies listed on the IDX for three research periods, namely 2020 - 2022, so that 51 samples were obtained for processing. Multiple liniear regression analysis was carried out to show the influence of the independent variable on the dependent variable. The results of the analysis show that tax planning has an effect on firm value, while institutional ownership, managerial ownership, independent commissioners and audit committees have no effect on firm value.]]>
<![CDATA[DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR HEALTH CARE YANG TERDAFTAR DI BEI PERIODE 2019 – 2022 ]]>
<![CDATA[Nurani, Bulan Karima]]>;
<![CDATA[Rahmatika, Ulya]]>;
<![CDATA[Jayanti, Fitri Dwi]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 1 (2024): Vol. 13 No. 1 2024 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v13i1.9915
<![CDATA[The first time the pandemic hit, it impacted the unstable economic crisis in various communities in all world countries. In contrast in the healthcare sector companies can survive due to the soaring demand for drug production and health services. Thus providing an opportunity to get high income in the future, and can even provide an opportunity to get high profits. So in the research period span, it has an impact on increasing or decreasing profits with a high difference. This study was conducted to determine the effect of debt-to-equity ratio, net profit margin, total asset turnover, and current ratio on profit growth in healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The number of companies sampled in this study was 19 companies with data for each of the 4 periods studied with a total of n = 76. This study uses secondary data and this study uses quantitative data types. The analysis method used is multiple linear regression analysis. The results of this study indicate that partially the debt to equity ratio has a negative and significant effect on profit growth, total asset turnover has a positive and significant effect on profit growth, net profit margin and current ratio have a negative and insignificant effect on profit growth.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Nugroho, Susilo Dwi]]>;
<![CDATA[Jayanti, Fitri Dwi]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 1 (2024): Vol. 13 No. 1 2024 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v13i1.9925
<![CDATA[This study examines the effect of good corporate governance represented by gender and age diversity of the board of directors, the size of the board of commissioners, and the frequency of board of directors meetings on the company's financial performance calculated by ROE (Return on Assets). The sample of this study was 62 manufacturing companies listed on the IDX in 2020-2022 which were obtained through purposive sampling techniques. This study uses multiple regression analysis methods. The results of the study indicate that gender diversity of the board of directors has a positive and significant effect on financial performance, age diversity of the board of directors has a positive and significant effect on financial performance, the size of the board of commissioners has a positive and significant effect on financial performance, the frequency of board of directors meetings has a positive and significant effect on financial performance.]]>
<![CDATA[DAMPAK PENGUMUMAN PANDEMI COVID 19 DI INDONESIA TERHADAP KINERJA IHSG DAN HARGA SAHAM BUMN BIDANG KONSTRUKSI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Tuasikal, Moh. Irfan]]>;
<![CDATA[Susianti, Susianti]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 1 (2024): Vol. 13 No. 1 2024 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v13i1.9938
<![CDATA[Kajian ini bertujuan untuk mengetahui dampak pengumuman pandemi covid 19 di Indonesia. Sebuah peristiwa yang berpengaruh besar dalam kehidupan manusia, yang berpengaruh juga dari sisi sosial ekonomi. Bursa Efek Indonesia di mana banyak perusahaan listing merupakan suatu institusi yang terpengaruh dengan keadaaan penyebaran virus corona. Pengaruh tersebut diketahui dengan adanya kecenderungan penurunan IHSG di akhir tahun 2019. Karena kecenderungan bahwa covid ini menyebar secara masif, maka kajian ini mengkaji dan membandingkan dampak pada IHSG sebelum dan sesudah pengumuman pandemi covid 19 di Indonesia. Selanjutnya juga dikaji dampaknya pada perusahaan BUMN bidang konstruksi yang ada di Bursa Efek Indonesia. Hasilnya bahwa pengumuman terkait cobid 19 di Indonesia tersebut memberikan dampak pada penurunan IHSG dan harga saham BUMN Karya yang ada.]]>
<![CDATA[ANALISIS FRAUD RESPONSE DAN FRAUD RECOVERY SYSTEM PADA LEMBAGA KEUANGAN MIKRO: PENDEKATAN STUDI KASUS ]]>
<![CDATA[Nurani, Bulan Karima]]>;
<![CDATA[Jayanti, Fitri Dwi]]>;
<![CDATA[Tantra, Arda Raditya]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 2 (2024): Vol. 13 No. 2 2024 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v13i2.9996
<![CDATA[This study aims to determine the considerations used by management in fraud response to cases that have harmed cooperatives and customers, and to determine the loss recovery system taken by management. The subjects and organizations studied are the management of a microfinance institution (ABC Cooperative) in Central Java. The objectives of this study will be achieved by using a qualitative research design, with a case study approach. Case studies are chosen because the unit of analysis is one organization. Analytical research is used to explore how and why a phenomenon occurs. The results of this study explain that the response taken by the cooperative to cases of fraud committed by its employees is termination of employment with several agreements, without involving the legal process. This step is taken to maintain the good name of the Cooperative in the eyes of the public and minimize the expenditure of larger funds. In practice, this study proves and strengthens the theory that most fraud committed by employees is undetected and is often resolved secretly to protect the victim's good name, this estimate is likely to underestimate the actual losses to business and society. This study can also provide practical implications for other cooperative institutions as a reference in making decisions related to similar cases.]]>
<![CDATA[PENGARUH PENERIMAAN PAJAK DAERAH DAN PENERIMAAN RETRIBUSI DAERAH TERHADAP BELANJA DAERAH ]]>
<![CDATA[Sholeman, Muhammad]]>;
<![CDATA[Yanti, Rizky Febri]]>;
<![CDATA[Waruwu, Aurelia Siska Yanti]]>;
<![CDATA[Manalu, Simon Patar Rizki]]>;
<![CDATA[Pakpahan, Sevalina]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 2 (2024): Vol. 13 No. 2 2024 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v13i2.9997
<![CDATA[The purpose of this study was to determine the effect of local tax revenue and local retribution on local expenditure. The correlational method was used in this study. Multiple linear regression analysis was used as a data analysis technique in this study. Conclusions that can be drawn from this study: 1) local tax separately affects local expenditure; 2) local retribution separately does not affect local expenditure; 3) local tax and local retribution simultaneously affect local expenditure. To increase the capacity of local expenditure through local taxes and retribution, the following should be done: 1) expand the capacity of the local economy that can be taxed; 2) develop the capacity of MSMEs to contribute to generating local retribution; 3) balance the growth of local taxes with the growth of local retribution through the development of local economic capacity in order to increase the capacity of local spending.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[Hanastuti, Anisha Rahma]]>;
<![CDATA[Srimindarti, Ceacilia]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 1 (2024): Vol. 13 No. 1 2024 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v13i1.10012
<![CDATA[The objective of this research is to analysis the influence of top management support and formalization of development of systems information on using accounting information systems. Population in this study are 46 of Hospitality Service Company in Semarang City. The respondents are the employee in Hospitality Service Company that work in accounting and finance department. The sampling method use convenience sampling methods. Data analysis that used for this research is structural test using SmartPLS. The result of this research found that top management support has positif effect on use of accounting information systems. However formalization of development of systems information has not effect on use of accounting information systems.]]>
<![CDATA[PENGARUH INTENSITAS MODAL, KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 ]]>
<![CDATA[Seran, Angelina Pindy]]>;
<![CDATA[Suwarti, Titiek]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 1 (2024): Vol. 13 No. 1 2024 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v13i1.10014
<![CDATA[The aim of this research is to examine the impact of capital intensity, managerial ownership, leveragee and financial distress on the level of application of conservatism used in manufacturing companies listed on the BEI from 2020 to 2022. The population of this research is manufactur companies listed on the BEI. The method of this research used a purposivee sampling method, totaling 66 companies were used as samples. The panel regression model was used in data analysis, to assess the feasibility of the model using the F test and coefficient of determination. The research results of the hypothesis show that capital intensity has a significant positive impact on the application of accounting conservatism. in contrast, managerial ownership, leverage, and financial distress have no impact on accounting conservatism]]>
