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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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Dampak Covid-19 dan Penggunaan Financial Technologi di Industri Perbankan Jambi Julianti ES, Eka; Fitra A, Rian; Taufik, Haviz
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.v9i4.40738

Abstract

Focus of this research is the impact of the use of financial technology during the Covid-19 pandemic. Fintech is one of the financial services that provides convenience in transactions. The purpose of this study is to see the impact of fintech and Covid-19 on the Jambi banking industry. This type of research is descriptive quantitative research. The data sources used in the study are secondary data and primary data. The variables analyzed in this study are financial ratios consisting of Capital Adequacy Ratio, Loan to Deposit Ratio, Return on Assets, Operating Costs to Operating Income BOPO, and Non Performing Loans. Hypothesis testing is carried out using different tests, namely the paired sample T-Test and the Wilcoxon signed rank test. The results of the hypothesis test show that there are differences and relationships between the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) with the use of Financial Technology during the Covid-19 pandemic, while the variables, Return on Assets (ROA) and Non Performing Loans (NPL) have no difference.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Pemoderasi (Studi Empiris pada Perusahaan Go Publik yang Menjadi Peserta Asia Sustainability Reporting Rating (ASRRAT) yang Terdaftar di BEI Periode 2018-2022) fadillah, marci; Hizazi, Achmad; Wijaya Z, Rico
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.v9i4.40836

Abstract

This study aims to analyze the effect of Corporate Social Responsibility on company value with profitability as a moderating variable. This study uses a research sample of public companies that are participants in the Asia Sustainability Reporting Rating (ASRRAT) listed on the Indonesia Stock Exchange for the 2018-2022 period. The research data amounted to 110 companies for 5 periods. This research method uses historical methods and the research approach used is quantitative. This research is a comparative causal research which is an ex post facto research type. The collection of research data using tabulated data in the form of financial data obtained from financial reports. The data analysis technique in this study uses SPSS version 25. The results of the study indicate that Corporate Social Responsibility has an effect on company value, while profitability does not moderate the relationship between Corporate Social Responsibility and company value.
Pengaruh Skeptisisme Profesional, Independensi dan Komitmen Organisasi Dalam Mendeteksi Fraud Pada Auditor Internal Pemerintah Daerah Provinsi Jambi DINI ARIDYA PUTRI; Rahayu, Sri; Yudi, Yudi
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.v9i4.40887

Abstract

This study aims to measure the expertise of government internal auditors in terms of professional skepticism, organizational commitment, and independence. Respondents taken in this study were auditors from the Jambi Provincial Inspectorate, because they are part of the audit entity regulated in the SPKN. The sample in this study was 67 (sixty seven) which was determined based on the certification level of 39 people and the number of PPUPD Functional based on the Certification Level of 28. The data in the study are primary data. The analysis method used is descriptive analysis. The analytical tool used is SPSS 27 and this type of research is quantitative research using survey methods through distributing questionnaires. The results of the study show that professional skepticism affects the auditor's ability to detect fraud. Then independence also has an influence on the auditor's ability to detect fraud, and organizational commitment affects the auditor's ability to detect fraud.
Pengaruh ROA, CR, DER dan TATO Terhadap Nilai Perusahaan (PBV) (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Pada Periode 2019-2021) Sewa, Amelia; Wijaya Z, Rico; Ridwan, Muhammad
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.v9i1.41440

Abstract

This study aims to determine the influence of fundamental factors in the form of finansial ratios, return on asset (ROA), current ratio (CR), debt to equity ratio (DER) and total asset turnover (TATO) on price to book value (PBV) in manufacturing companies food and beverage sub-sector listed on teh Indonesian Stock Exchange in the 2019-2021 period. The sample used was 35 companies out of 63 companies that passed the criteria and were listed on the Indonesian Stock Exchange. The data used in this study are quantitative data sourced from secondary data in the form of financial reports of food and beverage sub-sector companies listed on the IDX in 2019-2021 through websites, namely www.idx.co.id, www.idnfinancials.com, www.indopremier.com and the official website of each company. The data analysis method used is descriptive statistics, multiple linear regression, classical assumption test and hypothesis testing. The analysis tool uses SPSS 26. The results of this study indicate that simultaneously, return on asset (ROA), current ratio (CR), debt to equity ratio (DER) and total asset turnover (TATO) have a significant effect on price to book value (PBV). Meanwhile partially, return on asset (ROA) influnces on price to book value (PBV). Current ratio (CR), debt to equity ratio (DER) and total asset turnover (TATO) do not have a significant effect on price to book value (PBV) in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021.
Pengaruh Risiko Kredit dan Tingkat Likuiditas Terhadap Profitabilitas Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Suryati, Suryati; Wiralestari, Wiralestari; Jumaili, Salman
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.v9i4.41761

Abstract

This study aims to analyze the effect of credit risk and liquidity levels on the profitability of banking companies listed on the Indonesia Stock Exchange. This research is a quantitative study. The type of data used is secondary data obtained from www.idx.co.id and company websites. The population in this study consists of banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample was determined using purposive sampling, resulting in a total of 105 data points that could be processed. The analysis method used is multiple linear regression analysis using SPSS version 25 software. The results of this study indicate that credit risk and liquidity levels affect profitability.
Pengaruh Fraud Triangle Theory Dalam Mendeteksi Financial Fraud (Studi Kasus Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019-2022) Alfaridzi, Helpan; Diah PA, Enggar; Wijaya Z, Rico
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.v9i4.42059

Abstract

This research aims to test and analyze the detection of financial fraud using a model developed based on fraud triangle theory in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative research with the documentation method. The research population includes 95 companies. The sample selection technique was carried out using purposive sampling method which resulted in 52 companies with a total of 208 samples that met the criteria. The data used is secondary data from the company's annual report and the data collection method is documentation. Data analysis uses the Structural Equation Modeling Partial Least Square (SEM-PLS) approach through SmartPLS 4.0 software. The results revealed that the opportunity and rationalization variables have a significant influence on detecting financial fraud. Meanwhile, the pressure variable does not show a significant effect in detecting financial fraud.
Pengaruh Intellectual Capital dan Good Corporate Governance Terhadap Kualitas Laba (Studi Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia 2021 - 2023) Marissa Rebecca Gabriella Purba; Wijaya Z, Rico; Safelia, Nela
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.v9i4.42114

Abstract

One of the things that companies can do to influence parties related or unrelated to the company is to maintain earnings quality. Earnings quality is information that can be seen and calculated through the company's financial statements, and earnings quality is strongly influenced by several factors, one of which is the company's internal factors. This study aims to determine the relationship between intellectual capital and good corporate governance on the quality of earnings in LQ 45 companies listed on the IDX during 2021 - 2023, with the approach used is a quantitative approach, the population used in this study is 65 companies included in the LQ 45 index for 3 consecutive years. The samples used in this study were 24 companies. The research method used is descriptive research method with a quantitative approach. The variables used in this study are Intellectual Capital (X1), Good Corporate Governance (X2) and Earnings Quality (Y). The analytical tool used is SpSS 26, 2024. The results of this study are that intellectual capital and good corporate governance have no simultaneous effect on earnings quality. However, the component of good corporate governance, namely the joint meeting of the board of commissioners and the board of directors, has a partial effect on earnings quality.
Analisis Faktor Penentu Optimalisasi Kinerja dan Pelayanan PTN BLU di Universitas Jambi Wijaya, Rico; Yetti, Susfa; Tiswiyanti, Wiwik
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.v9i4.42164

Abstract

This study aims to analyze the factors that determine the optimization of performance and services of State Universities with Public Service Agency status (Perguruan Tinggi Negeri Badan Layanan Umum or PTN BLU) at Universitas Jambi using the Balanced Scorecard (BSC) approach. The Balanced Scorecard is used as a strategic performance measurement tool by considering four main perspectives: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective. This research employs a descriptive quantitative method to explain the factors contributing to the optimization of performance and services. Data is collected through published financial reports and questionnaires distributed to management, lecturers, students, and academic staff at Universitas Jambi. The findings indicate that the financial perspective, customer perspective, internal business process perspective, and learning & growth perspective play significant roles in enhancing the performance and services of PTN BLU at Universitas Jambi. By understanding these determining factors, Universitas Jambi can formulate more effective strategic policies to improve the performance and services of PTN BLU. The implications of this study are expected to serve as a reference for other universities in implementing the Balanced Scorecard to optimize institutional governance in a more structured and sustainable manner.
Pengaruh Green Accounting, Environmental Performance, Dan Carbon Emission Disclosure Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020-2024) Al-Idris, Mohamad Yudha; Mansur, Fitrini; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.45654

Abstract

This study aims to analyze the effect of Green Accounting, Environmental Performance, and Carbon Emission Disclosure on company profitability, with Return on Equity (ROE) as the profitability indicator. The research sample consists Energy sector company listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The data used in this study is secondary data obtained from the companies' annual reports. The analytical method employed is multiple regression analysis. The results show that Green Accounting has a significant negative effect on company profitability, while Environmental Performance and Carbon Emission Disclosure have no significant effect on profitability. These findings indicate that companies implementing Green Accounting practices tend to experience a decline in profitability, and vice versa. Meanwhile, good Environmental Performance and Carbon Emission Disclosure do not significantly impact profitability. This study provides important contributions for company management and stakeholders in understanding the impact of environmental costs on profitability and offers insights for strategic decision-making related to environmental investments.
PENGARUH CAPITAL INTENSITY, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023) Musyafiq, Nazrul; Mansur, Fitrini; Safelia, Nela
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.45717

Abstract

This study aims to determine the Effect of Capital Intensity, Sales Growth and Firm Size on Tax avoidance . The independent variables used in this study are Capital Intensity, Sales Growth and Firm Size. While the dependent variable in the study is Tax avoidance . This type of research is quantitative research. The population in the study were Properti and Real Estate companies listed on the Indonesia Stock Exchange for the period 2022-2023. The sample in this study was taken using the purposive sampling method with a sample size of 33 companies. The data analysis used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis technique used is data regression using the help of E-Views 12 software. The results of this study indicate that Capital Intensity has no effect on Tax avoidance . While Sales Growth and Firm Size have a negative effect on Tax avoidance.

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