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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
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Pengaruh Pajak, Multinasionalitas, Tunneling Insentive, dan Kepemilikan Asing Terhadap Transfer Pricing Wati Epindi, Resna; Rahmi, Febri
Jurnal Akuntansi & Keuangan Unja Vol 9 No 2 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i2.40306

Abstract

This research aims to determine the influence of taxes, multinationality, tunneling incentive and foreign ownership on transfer pricing in LQ45 companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The method in this research uses quantitative methods. The hypothesis in this research was tested using panel data regression analysis with the Eviews 12 program. The sample for this research was obtained using the Purposive Sampling technique, so that a sample of 26 companies was obtained within 3 years and a total of 78 sample units were obtained. The results of this research show that partially the tax and tunneling incentive variables have an effect on transfer pricing, partially the foreign ownership variable has a negative effect on transfer pricing. Meanwhile, the multinationality variable has no effect on transfer pricing.
Pengaruh Kesesuaian Kompensansi, Pengendalian Internal, Budaya Organisasi dan Kompetensi Akuntansi Terhadap Penyalahgunaan Dana Desa Pada Kantor Desa Kabupaten Gresik NOVITASARI, DINA DWI; Irma SL, Ade; Anggraini A, Ratna
Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.40888

Abstract

This study aims to see the effect of compensation suitability, accounting system, internal control, organizational culture and accounting competence, and using the dependent variable, namely the misuse of village funds. The object of the study is the Village Office of Gresik Regency. Data from this study were obtained by distributing questionnaires to 63 respondents through purposive sampling. The data analysis method in this study uses descriptive statistics, data quality tests, classical assumption tests, hypothesis tests with multiple linear regression methods, namely t-tests, and determination tests. The results of the questionnaire were processed with the help of SPSS. The test results show that the suitability of compensation and organizational culture do not affect the misuse of village funds. While the accounting and control systems have a negative effect on the misuse of village funds. And accounting competence has a positive effect on the misuse of village funds.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Saat Pandemi Covid-19 (Perusahaaan Sub Sektor Restoran, Hotel & Pariwisata Yang Tercatat di BEI Tahun 2018-2022) Rizki B, Anisa; Yudi, Yudi; Tiswiyanti, Wiwik
Jurnal Akuntansi & Keuangan Unja Vol 9 No 2 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i2.41004

Abstract

This research aims to analyze the comparison of company financial performance before and during the COVID-19 pandemic in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This research uses a quantitative descriptive method with purposive sampling technique. The sample used in this research consisted of 140 quarterly financial reports. Data analysis was carried out using descriptive statistics, normality tests, and paired t tests with the help of SPSS 26 software. The research results showed that the Return on Assets (ROA) and Gross Profit Margin (GPM) ratios did not experience significant changes before and during the pandemic. However, the Current Ratio, Quick Ratio, Debt to Equity Ratio, and Fixed Charge Coverage (FCC) ratios showed a significant decline during the pandemic, which had a negative impact on the company's financial performance.
Analisis Kinerja Keuangan Pada Rumah Sakit Islam Arafah Jambi (Studi Empiris Pada Rumah Sakit Islam Arafah Jambi Periode 2018-2022) sukarda, sukarda; Wahyudi, Ilham; Wijaya Z, Rico
Jurnal Akuntansi & Keuangan Unja Vol 9 No 1 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i1.41368

Abstract

The purpose of this research is to analyze and evaluate the implementation of the existing financial performance analysis at the Arafah Islamic Hospital, Jambi. The research method used by researchers is a qualitative descriptive method in which the method is carried out by collecting data related to financial statements such as: balance sheets, income statements and equity. The research also conducted interviews, observations, and documentation with the directors and hospital management as well as conducting analysis. The results of the research conducted by the researcher can then be concluded that: The Financial Performance Analysis at Arafah Islamic Hospital Jambi is good, because of the 8 indicators that the researchers did there were 6 that were good or 85% good enough including Current Ratio, Debt Collection Period, Turnover Fixed Assets, Return on Fixed Assets (ROA), Return on Equity (ROE), and Inventory Turnover Ratio. However, the ratio of subsidy claims and cash equivalents is not good or 15%.
Dampak Rasio Keuangan Terhadap Pertumbuhan Laba (Studi Kasus Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) yitda, gartika; Safitri, Maria
Jurnal Akuntansi & Keuangan Unja Vol 9 No 1 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i1.41549

Abstract

This study aims to analyze the positive and significant impact of Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Quick Ratio on earnings growth, focusing on case studies of manufacturing companies in the consumer goods industry sector, especially the food and beverage sub-sector, which are listed on the Indonesia Stock Exchange during the 2019-2023 period. The sample used in this study consisted of 25 companies. The data analyzed is secondary data, and the analysis method used is EViews (Econometric Views) software. EViews is a statistical software that is widely used in econometric and economic data analysis, thanks to its ability to handle complex economic models, as well as time series, cross-section, and panel data. The results showed that TATO, DER, and Quick Ratio did not have a significant influence on profit growth in the consumer goods industry sector. In addition, profit growth in this sector is influenced by independent variables by 83.877%, while the remaining 16.123% is influenced by other factors not included in this study.
Pengaruh Penerapan Sistem E-Filing dan Pemahaman Internet Terhadap Kepatuhan Penyampaian Surat Pemberitahuan Tahunan (SPT) Wajib Pajak Orang Pribadi Wijaya, Rico; Brilliant, Aulia Beatrice; Solikhin, Agus; Priyanto, Angga
Jurnal Akuntansi & Keuangan Unja Vol 9 No 1 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i1.41598

Abstract

This study aims to examine the influence of e-Filing system implementation and public understanding of the internet on individual taxpayers' compliance in submitting annual tax returns (SPT). The study focuses on individual taxpayers registered at KPP Pratama Jambi Telanaipura. The sample was selected using a purposive sampling technique, with a total of 100 respondents determined using the Slovin formula. Data were collected through questionnaire distribution and analyzed using the WarpPLS software. The results show that e-Filing and internet literacy have a significant positive effect on individual taxpayer compliance. This study contributes to increasing taxpayer compliance through the optimization of the e-Filing system and internet literacy. Furthermore, the findings serve as an evaluation of e-Filing effectiveness and a basis for service improvements.
- Moderasi Komisaris Independen Terhadap Faktor-Faktor Penentu Tax Avoidance (Studi Empiris: Perusahaan Sektor Pertambangan yang Terdaftar di BEI Pada Tahun 2018-2022) TRIA SEPTIALA, RIVE; Diah PA, Enggar; Wiralestari, Wiralestari
Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.41700

Abstract

This study aims to determine the effect of Capital Intensity, Inventory intensity, Corporate risk, Leverage and Profitability on Tax avoidance in Mining Sector Companies Listed on the IDX for the 2018-2022 period. The population in this study were 63 Mining Companies on the Indonesia Stock Exchange Based on Sub-Industry. The sample in this study used random sampling that published reports within a period of 5 years with a total sample of 19 companies. This research method uses a quantitative method. This study uses secondary data obtained through data on idx.com, yahoo.finance.com and the company's respective websites. This study uses multiple linear analysis using SPSS 26 software. The results of the study indicate that Capital Intensity, Inventory intensity, Corporate risk and Profitability have an effect on Tax avoidance in Mining Sector Companies Listed on the IDX for the 2018-2022 period, only the Leverage variable does not affect Tax avoidance.
Pengaruh Kinerja Non-Financial Dan Kinerja Financial Terhadap Return Saham Dengan Risiko Sistematis Sebagai Variabel Moderasi IZZAH, NUR; Wijaya Z, Rico; Friyani, Rita
Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.41702

Abstract

This research aims to examine the influence of non-financial performance and financial performance on stock returns with systematic risk as a moderating variable. The population in this study includes 86 mining companies listed on the Indonesia Stock Exchange, with a sample of 31 companies selected randomly and having published financial reports over a 5 year period. The research method used is quantitative, with secondary data obtained from sources such as idx.com, yahoo.finance.com, as well as the company's official website. The technique used to manage data in this study is data analysis technique through excel computer program and WarpPLS 7.0 software assistance. The research results reveal that the variables profitability, solvency, institutional ownership, independent commissioners, and board of commissioners meetings have a significant influence on stock returns. Meanwhile, the variables liquidity, operational cash flow, and audit committee do not show a significant influence on stock returns. Systematic risk as a moderating variable is able to strengthen the relationship between profitability, solvency, liquidity, audit committee and independent commissioners and stock returns. However, systematic risk is unable to strengthen the relationship between independent variables, namely operational cash flow, institutional ownership, and board of commissioners meetings, on stock returns. These findings demonstrate the selective role of systematic risk in moderating the relationship between various performance factors and stock returns.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Minyak, Gas dan Batubara Tahun 2021-2023 Manik, Triva Maria; Nugraha P, Dios
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.39362

Abstract

The purpose of the study serves to analyze the impact of capital structure and profitability on firm value, with the variable used is firm size as a moderating variable. The sample in this study used 11 industries from oil, gas and coal listed on the Indonesia Stock Exchange. The method of this study uses a quantitative approach, involving descriptive statistics, classical assumption tests, and Moderated Regression Analysis, processing is done with SPSS version 24. The results obtained show that capital structure, which is measured using DER, has no relevant impact on firm value. Profitability, measured by ROA, has a relevant negative impact on firm value. Firm size, measured using total assets, has no relevant impact on firm value. In addition, firm size does not moderate the impact of capital structure and firm value, but moderates the impact of profitability on firm value. Firm size serves as a moderator, which is used in the assessment.
Efek Moderasi Kompetensi Sumber Daya Manusia Pada Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Badan Amil Zakat Nasional (Baznas) di Indonesia ZIEKWAN; Diah PA, Enggar; Wiralestari, Wiralestari
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.40105

Abstract

The purpose of this research was to determine Moderating Effect of Human Resources Competency on Factors that Influencing The Financial Statements Quality Of Badan Amil Zakat Nasional (Baznas) In Indonesia. The sample in this study was 86 (eighty-six) Regional BAZNAS throughout Indonesia. The data used in the study were primary data. The analysis method used was Moderated Regression Analysis (MRA) using the SPSS 26 program. The results showed that the Implementation of Accounting Standards and Accounting Information Systems had a significant positive effect on the Quality of Financial Reports, while the Internal Control System, Financial Supervision, Organizational Commitment, and Implementation of Good Governance did not affect the Quality of Financial Reports. Human Resource Competence was able to moderate the effect of the Implementation of Accounting Standards and Accounting Information Systems on the Quality of Financial Reports, while the Internal Control System, Financial Supervision, Organizational Commitment, and implementation of good governance were not able to be moderated by Human Resource Competence.

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