cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Wirmie Eka P
Contact Email
jaku@unja.ac.id
Phone
+6281367734945
Journal Mail Official
jaku@unja.ac.id
Editorial Address
Jl. K.H. A. Manaf, Kampus Unja Telanaipura – Jambi, Kode Pos 36122
Location
Kota jambi,
Jambi
INDONESIA
JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Published by Universitas Jambi
ISSN : 27155722     EISSN : 24606235     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian Akuntansi terkait dengan berbagai aspek akuntansi dan termasuk dalam tema aretikel namun tidak terbatas pada topik Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi, Sustainability Reporting, Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 278 Documents
 11   12   13   14   15 
Determinan Implementasi Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual: Studi pada Badan Penegelola Keuangan dan Aset Daerah (BPKAD) Kota Jambi dan Kabupaten Tanjung Jabung Barat Nurhasniwati; Mukhzarudfa; Enggar Diah PA
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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

Abstract

This study aims to examine the factors that influence the implementation of government accounting standards, namely human resources, infrastructure and information technology in BPKAD Jambi City and Tanjung Jabung Barat District. This research is a survey research by distributing questionnaires directly to the sample as primary data. The sample technique used is purposive sampling. The sample in this study was the Head of Subdivision of Finance and Budget Users in BPKAD Jambi City and Tanjung Jabung Barat Regency. The analytical method used is multiple linear regression using the SPSS 24 application. The results of this study indicate that human resources, infrastructure and information technology simultaneously influence the implementation of accrual-based government accounting standards. Human resources and information technology affect the implementation of accrual-based government accounting standards. Infrastructure has no effect on the implementation of accrual-based government accounting standards. The magnitude of the influence of human resources, infrastructure and information technology with the implementation of accrual-based SAP of 64.9%, while the remaining 35.1% is influenced or explained by other variables not included in this research model. So that it can be stated to have a very strong closeness coefficient.
Pengaruh Corporate Social Responsibility dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Industri Dasar dan Kimia, Industri Barang Konsumsi, dan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2015– 2017) Rega C; Mukhzarudfa; Achmad Hizazi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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

Abstract

This study aims to provide empirical evidence of the effect of Corporate Social Responsibility and Intellectual Capital on the value of companies in basic industries and chemical, consumer goods industry, and miscellaneous industry companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2017. The samples in this study are basic industries and chemical, consumer goods industry, and miscellaneous industry companies listed on the Indonesia Stock Exchange (BEI) for 2018 which publishes annual reports for the period 2015 - 2017. The process of selecting samples in this study uses a purposive sampling method. Analysis of the data used in this study are descriptive statistics, classic assumption tests, and multiple linear regression analysis using SPSS. The research’s results showed that Corporate Social Responsibility, Intellectual Capital, profitability, leverage, and firm size had effect towards firm value.
Pengaruh Efisiensi Kerja, Efektifitas Sistem Informasi Akuntansi, Penggunaan Teknologi Informasi dan Kepuasan Pengguna Sistem Informasi Akuntansi Terhadap Kinerja Individual di PT. POS Indonesia (Persero) Kantor Pos Jambi Annisa Dewi P; Afrizal; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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

Abstract

This study aims to determine the effect of work efficiency, effectiveness of accounting information systems, use of information technology and satisfaction of accounting information system users on individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. The total sample of the study was 30 employees at PT. Pos Indonesia (Persero) Jambi Post Office. Data analysis was performed by multiple linear regression analysis and hypothesis testing using the t test and f test methods. The results of this study indicate Work Efficiency, Effectiveness of Accounting Information Systems, Use of Information Technology and User Satisfaction of Accounting Information Systems affect the Individual Performance at PT. Pos Indonesia (Persero) Jambi Post Office. Work efficiency affects individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. The effectiveness of the accounting information system does not affect individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. The use of information technology affects individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. Accounting information system user satisfaction affects individual performance at PT. Pos Indonesia (Persero) Jambi Post Office.
Pengaruh Penerimaan Pajak Daerah, Retribusi Daerah dan Dana Bagi Hasil Terhadap Alokasi Belanja Modal Kabupaten/Kota di Provinsi Jambi Tahun 2013 - 2017 Debby Santy S; Amri Amir; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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

Abstract

This study aimed to analyze the effect of Regional Tax Receipts, Regional Levies and Profit Sharing Funds simultaneously and partially on the capital expenditure allocation of Regencies/Cities Governments in Jambi Province. The subjects in this study were all Regencies/Cities Governments in Jambi Province. The data were collected in this study were secondary data in the form of regional financial data, namely Regional Tax Revenues, Regional Retributions and Revenue Sharing Reports of Realization of Regional Revenues and Expenditures Budget of Regencies/Cities Governments in Jambi Province. Data analysis in this study used panel data analysis. The results of this study indicated that local tax revenues, local retribution, and profit sharing funds simultaneously have significant effect on the allocation of capital expenditures which means that together local tax revenues, regional retribution, and revenue sharing funds were able to explain well the capital expenditure allocation of Regencies/Cities Governments in Jambi Province. The results of this study also showed that regional taxes and profit sharing funds have a positive and significant effect on the capital expenditure allocation, while regional retribution does not have a significant effect on the capital expenditure allocation of Regencies/Cities Governments in Jambi Province.
Deteksi Fraudulent Financial Reporting dengan Menggunakan Perspektif Teori Fraud Pentagon Jullani; Mukhzarudfa; Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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

Abstract

The purpose of this research is to examine the effect of fraud pentagon theory in explaining of fraudulent financial on Indonesian companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. This study uses 10 (ten) independent variables to achieve this objective, namely: financial stability, external pressure, auditor opinion, audit committee, change in auditors, rationalization, changes in directors, independent board of commissioners, political connections and CEO duality. The dependen variable used is fraudulent financial reporting proxied by restatement of annual report. The study population uses companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The result shows that the audit opinion variable have an influences fraudulent financial reporting, while the variables of financial stability, external pressure, audit committee, auditor turnover, rationalization, change of directors, independent commissioners, political connections and CEO duality do not have an effect on fraudulent financial reporting.
Pengaruh Kondisi Internal, Kondisi Debitur dan Kondisi Lingkungan Terhadap Non Performing Loans (NPL) dengan Variabel Mediasi Jumlah Kredit (Studi Pada Bank Mandiri Cabang Sungai Bahar) Mukti Dian S; Afrizal; Enggar Diah PA
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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

Abstract

This research aims to determine and analyze the influence of internal conditions, debtor conditions, and environmental conditions on the number of loans with NPL as a mediating variable at PT. Bank Mandiri Cabang Sungai Bahar. The population of this research included all customers with the sampling technique used was the Slovin formula so that the sample taken was 117 customers. The analysis technique used is to use multiple regression and path analysis. The result of this research showed that partially, internal conditions significantly affected the number of loans, debtor conditions and environmental conditions did not significantly affect the number of loans and had a significant positive effect on non-performing loans (NPL). Internal conditions, debtor conditions and environmental conditions significantly influence non-performing loans (NPL). Internal conditions, debtor conditions and environmental conditions and the amount of credit simultaneously influence the non-performing loans (NPL). The amount of credit has an effect as an intervening variable internal conditions to NPL. The amount of credit has no effect as an intervening variable on the condition of the debtor and environmental conditions on non-performing loans (NPL).
Perbandingan Kinerja Keuangan Bank Perkreditan Rakyat (BPR) Sebelum dan Sesudah Penerapan Tata Kelola (Good Gorporate Governance) Di Provinsi Jambi Adi Surahmat; Mukhzarudfa; Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 4 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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

Abstract

The purpose of this study is to look at financial performance and explain the financial performance comparison of Rural Credit Banks in Jambi Province before and after the implementation of governance and determine compliance with the implementation of governance provisions by Rural Credit Banks in Jambi Province, as measured through the Earning Assets Quality Ratio (KAP) Net Non Performing Loans (NPLs) Ratio, Return on Assets (ROA) Ratio, Operating Cost Ratio (BOPO), Loan To Deposit Ratio (LDR) and Cash Ratio (CR). This research is a quantitative descriptive study with data sourced from Bank Perkreditan Rakyat publication reports. Hypothesis testing will use descriptive statistics, Normality Test and Paired Sample T-test. In addition, the researcher also conducted a survey to the Rural Bank to see the level of compliance with governance provisions. The results showed that the financial performance of 15 Rural Credit Banks before and after the implementation of governance was considered insignificant and the results of the different tests used Paired Sample T-test to KAP Ratio, Net NPL Ratio, ROA Ratio, BOPO Ratio, LDR and Cash Ratio to all The Rural Credit Bank in Jambi Province shows no difference in financial performance. However, the survey results show an increase in compliance of the Rural Credit Bank in meeting the conditions required by the OJK in accordance with the specified deadline.
Analisis Kinerja Bank Syariah Menggunakan Sharia Conformity And Profitability (SCNP) Model Dan Sharia Maqashid Index (SMI) Pada Bank Umum Syariah (BUS) di Asia Tenggara Periode 2014-2018 Hazmi Arimiko S; Mukhzarudfa; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 4 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk menganalisa pencapaian kinerja perbankan syariah khususnya bank umum syariah di Asia Tenggara periode 2014-2018 yang diukur berdasarkan Sharia Maqashid Index (SMI) dan Sharia conformity and Profitability (SCNP). Subjek penelitian yang digunakan adalah 22 Bank Umum Syariah di Asia Tenggara, terutama di Negara Indonesia, Malaysia, Singapura, dan Brunei Darussalam. Hasil pengukuran kinerja berdasarkan Sharia Maqashid Index (SMI) didapatkan bahwa Bank Muamalat Malaysia menempati peringkat pertama dengan nilai SMI tertinggi selama periode 2014-2018, dengan rata-rata nilai SMI sebesar 0,342279. Hasil pengukuran kinerja berdasarkan kuadran grafik Sharia conformity and Profitability (SCNP) menunjukkan bahwa sebagian besar bank umum syariah di Asia Tenggara berada pada kuadran Upper Left Quadrant (ULQ), yang berarti bahwa mayoritas bank umum syariah di Asia Tenggara memiliki kinerja kesesuaian syariah (sharia conformity) rendah dan kinerja profitabilitas (profitability) tinggi. Hasil perbandingan kinerja keuangan syariah berdasarkan SCNP dan SMI menunjukkan bahwa bank umum syariah yang memiliki nilai maqashid syari’ah index tertinggi belum tentu mendapat posisi di kuadran terbaik (URQ) pada metode SCNP. Berdasarkan hasil penelitian, didapatkan kesimpulan: (1) kinerja maqashid syari’ah pada bank umum syariah di Asia Tenggara periode 2014-2018 sebagian besar memiliki tingkat pencapaian kinerja yang sangat rendah, (2) kinerja Sharia conformity and Profitability (SCNP) pada bank umum syariah di Asia Tenggara periode 2014-2018 sebagian besar memiliki kinerja kesesuaian syariah (sharia conformity) rendah dan kinerja profitabilitas (profitability) tinggi, dan (3) tingkat kinerja yang tinggi menurut Sharia Maqashid Index (SMI) pada bank umum syariah di Asia Tenggara periode 2014-2018 belum tentu menunjukkan tingkat kinerja yang tinggi pula menurut Sharia conformity and Profitability (SCNP).
Penerapan Tata Kelola Dan Kinerja Keuangan Pada Badan Usaha Milik Desa (BUMDESA) di Kabupaten Merangin Sisti Nurjanah; Mukhzarudfa; Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 4 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh prinsip-prinsip tata kelola terhadap kinerja keuangan pada Badan Usaha Milik Desa (BUMDesa) di Kabupaten Merangin. Penelitian ini merupakan studi eksplorasi dengan populasi penelitian adalah seluruh Badan Usaha Milik Desa (BUMDesa) di Kabupaten Merangin Tahun 2020 yang berjumlah 127 BUMDesa. Sedangkan sampel yang memenuhi kriteria purposive sampling berjumlah 49 BUMDesa. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data primer hasil dari penyebaran kuisioner. Metode yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS 23. Hasil penelitian menunjukkan bahwa secara simultan prinsip-prinsip tata kelola dengan variabel independen prinsip kooperatif, partisipatif, emansipatif, transparan, akuntabel, dan sustainabel berpengaruh terhadap variabel independen kinerja keuangan. Variabel prinsip kooperatif berpengaruh terhadap kinerja keuangan. Variabel prinsip partisipatif berpengaruh terhadap kinerja keuangan. Variabel prinsip emansipatif tidak berpengaruh terhadap kinerja keuangan. Variabel prinsip transparan berpengaruh terhadap kinerja keuangan. Variabel prinsip akuntabel berpengaruh terhadap kinerja keuangan. Dan variabel prinsip sustainabel tidak berpengaruh terhadap kinerja keuangan.
Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud dalam Pengelolaan Keuangan di Desa Se-Kecamatan Pelepat Ilir Kabupaten Bungo Eri Noprianto; Sri Rahayu; Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 4 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kesesuaian kompensasi, efektivitas pengendalian internal, kompetensi, budaya etis organisasi, dan moralitas individu terhadap kecenderungan fraud akuntansi dalam pengelolaan keuangan desa di Kecamatan Pelepat Ilir Kabupaten Bungo. Populasi penelitian ini adalah seluruh anggota BPD di Kecamatan Pelepat Ilir Kabupaten Bungo yang terbagi menjadi 17 dusun sebanyak 105 orang. Pengambilan sampel dalam penelitian ini menggunakan teknik sampel jenuh dimana semua anggota populasi dijadikan sebagai sampel penelitian. Analisis data dalam penelitian ini menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa kesesuaian kompensasi, efektivitas pengendalian internal, budaya etis organisasi, kompetensi, dan moralitas individu berpengaruh signifikan terhadap kecenderungan fraud akuntansi dalam pengelolaan keuangan desa

Page 13 of 28 | Total Record : 278

 11   12   13   14   15 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja Vol 9 No 2 (2024): Jurnal Akuntansi & Keuangan Unja Vol 9 No 1 (2024): Jurnal Akuntansi & Keuangan Unja Vol 8 No 4 (2023): Jurnal Akuntansi & Keuangan Unja Vol 8 No 3 (2023): Jurnal Akuntansi & Keuangan Unja Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja Vol. 7 No. 4 (2022): Jurnal Akuntansi & Keuangan Unja Vol. 7 No. 3 (2022): Jurnal Akuntansi & Keuangan Unja Vol. 7 No. 2 (2022): Jurnal Akuntansi & Keuangan Unja Vol. 7 No. 1 (2022): Jurnal Akuntansi & Keuangan Unja Vol. 6 No. 4 (2021): Jurnal Akuntansi & Keuangan Unja Vol. 6 No. 3 (2021): Jurnal Akuntansi & Keuangan Unja Vol. 6 No. 2 (2021): Jurnal Akuntansi & Keuangan Unja Vol. 6 No. 1 (2021): Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 4 (2020): Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 2 (2020): Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 1 (2020): Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 4 (2019): Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 3 (2019): Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 2 (2019): Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 1 (2019): Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 6 (2018): Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 5 (2018): Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 4 (2018): Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 3 (2018): Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 1 (2018): Jurnal Akuntansi & Keuangan Unja Vol. 2 No. 4 (2017): Jurnal Akuntansi & Keuangan Unja Vol. 2 No. 3 (2017): Jurnal Akuntansi & Keuangan Unja Vol. 2 No. 2 (2017): Jurnal Akuntansi & Keuangan Unja Vol. 2 No. 1 (2017): Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 2 (2015): Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 1 (2015): Jurnal Akuntansi & Keuangan Unja More Issue