Jurnal Ilmiah Akuntansi Kesatuan最新文献

The Effect of Operational Audit and Internal Control on Raw Material Inventory Management 运营审计和内部控制对原材料库存管理的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2024-04-17 DOI: 10.37641/jiakes.v12i2.2508

Samuel Ariaputradana Marpaung, H. Siagian, Herold Moody Manalu

引用次数: 0

Accounting Treatment Of Fixed Assets At The Bogor City Housing And Settlement Office In 2021 Based On PSAP No. 07 2021 年茂物市住房和安置办公室固定资产的会计处理以第 07 号 PSAP 为基础

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2024-01-15 DOI: 10.37641/jiakes.v11i3.1868

Agung Tri Nugraha, Heri Susanto

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Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Pelaporan SPT Wajib Pajak Orang Pribadi 税收制裁、纳税人意识和纳税服务质量对个人纳税人纳税申报合规性的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-12-14 DOI: 10.37641/jiakes.v11i3.2211

E. Amalia, Retno Indah Hernawati, N. Durya, Wikan Isthika

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Pendeteksian Kecurangan Laporan Keuangan pada Perusahaan Farmasi di Indonesia 印度尼西亚制药公司财务报表舞弊行为的侦查

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-11-30 DOI: 10.37641/jiakes.v11i2.2103

Sudradjat Sudradjat

{"title":"Pendeteksian Kecurangan Laporan Keuangan pada Perusahaan Farmasi di Indonesia","authors":"Sudradjat Sudradjat","doi":"10.37641/jiakes.v11i2.2103","DOIUrl":"https://doi.org/10.37641/jiakes.v11i2.2103","url":null,"abstract":"Laporan keuangan adalah cermin sebuah perusahaan, yang menggambarkan bagaimana perusahaan dikelola dan dioperasikan. Setiap angka yang disajikan dalam laporan keuangan merupakan hasil dari beberapa keputusan manajemen. Penelitian ini bertujuan untuk mendeteksi indikasi kecurangan laporan keuangan pada 8 (delapan) perusahaan farmasi yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode Beneish M, Score. Lebih lanjut, penelitian ini menginvestigasi tren kecurangan laporan keuangan pada periode pengamatan yang dilakukan. Periode pengamatan dilakukan dari tahun 2020 sampai dengan tahun 2022. Penggunaan 8 (delapan) rasio dalam metode Beneish M. Score dilakukan untuk mengidentifikasi indikasi kecurangan laporan keuangan. Hasil penelitian menunjukkan bahwa terdapat satu kali indikasi kecurangan laporan keuangan pada tahun 2020 dan 2022. Meskipun terdapat indikasi kecurangan laporan keuangan, sebagian besar objek yang diamati tidak menunjukkan adanya indikasi kecurangan laporan keuangan. Dengan demikian, terlihat bahwa perusahaan sektor farmasi yang diamati telah menunjukkan komitmen yang tinggi dalam menyajikan informasi keuangan yang andal dan akurat dalam kerangka penerapan tata kelola yang baik. Lebih lanjut, tren kecurangan yang terjadi pada periode yang diamati cukup rendah dan tidak ada peningkatan.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"107 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139198430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Exploring Sistem Informasi Akuntansi Aplikasi GoCar Di Palembang 在帕伦邦探索会计信息系统GoCar应用程序

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-08-30 DOI: 10.37641/jiakes.v11i2.2016

Lesi Hertati, I. Iriyadi

{"title":"Exploring Sistem Informasi Akuntansi Aplikasi GoCar Di Palembang","authors":"Lesi Hertati, I. Iriyadi","doi":"10.37641/jiakes.v11i2.2016","DOIUrl":"https://doi.org/10.37641/jiakes.v11i2.2016","url":null,"abstract":"The purpose of this study is to determine the effect of business ethics; business process; technology to information; accounting information system. The background of this research is the importance of appropriate information technology as an important factor in improving the quality of accounting information systems. The population of this study are users of the Gocar application, namely online drivers to provide convenience to Gocar service users with advances in information technology enabling users to adopt more sophisticated and integrated information systems. Using the right technology, such as the latest accounting software or a secure database system and reliable accounting information systems will provide long-term benefits. This descriptive analysis examines the effect of constructs such as better decision making. In a business world that depends on technology, it is important for organizations to apply good business ethics, improve PR efficiency which is very important for business processes, and make optimal use of information technology to optimize the accounting information system in the GoCar application. \u0000Keywords: Business Ethics; Business process; Information Technology; Accounting information system; Technology Applications.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"19 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132329222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak 了解税法和税率对纳税人合规的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-08-30 DOI: 10.37641/jiakes.v11i2.2033

Desi Rachmawati Kencana Sari, Eha Hasni Wahidhani, W. Hadi

引用次数: 0

Pengaruh Risiko Kredit, Risiko Likuiditas Dan Risiko Operasional Terhadap Profitabilitas Bank BUMN Periode 2013-2020 信用风险、流动性风险和操作风险对 2013-2020 年国有银行盈利能力的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-08-02 DOI: 10.37641/jiakes.v11i2.1612

Novita Alifia Putri, R. Pardede

引用次数: 0

Pengaruh Working Capital to Total Asset dan Total Asset Turnover terhadap Laba Bersih Pada PT. Akasha Wira Internasional Tbk.

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-08-01 DOI: 10.37641/jiakes.v11i2.1748

Siti Nur Alfisahr, Puji Muniarty

{"title":"Pengaruh Working Capital to Total Asset dan Total Asset Turnover terhadap Laba Bersih Pada PT. Akasha Wira Internasional Tbk.","authors":"Siti Nur Alfisahr, Puji Muniarty","doi":"10.37641/jiakes.v11i2.1748","DOIUrl":"https://doi.org/10.37641/jiakes.v11i2.1748","url":null,"abstract":"This research was conducted at PT. Akasha Wira Internasional Tbk. With the aim to find the effect of working capital to total assets and total asset turnover on profits at pt. akasha wira international. The type of research used in this research is associative. The research instruments used in this study are financial reports including cash flow statements, income statements and balance sheets. The sample used in this study is the financial statements of PT. Akasha Wira International for 10 years from 2012-2021. The analytical techniques used in this study are financial analysis including WCTA analysis, TATO analysis, classical assumption analysis: normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, multiple linear regression analysis, multiple correlation analysis, multiple determination, t test and test f. The results of this study are that both working capital to total assets and total asset turnover have no partial effect on profits, and working capital to total assets and total asset turnover together have no simultaneous effect on profits at Pt. Akasha Wira International.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130175242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Kompetensi SDM, Moralitas Individu, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud 人力资源能力、个人道德和内部控制系统对欺诈预防的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-08-01 DOI: 10.37641/jiakes.v11i2.1628

Tika Komalasari

引用次数: 0

Pengaruh Pemecahan Saham Terhadap Likuiditas Saham Dengan Price Earning Ratio Sebagai Variabel Moderasi 股票开盘对股票流动性的影响，其价格上涨对适度变量的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-08-01 DOI: 10.37641/jiakes.v11i2.1760

Hana Christianty Leluni

{"title":"Pengaruh Pemecahan Saham Terhadap Likuiditas Saham Dengan Price Earning Ratio Sebagai Variabel Moderasi","authors":"Hana Christianty Leluni","doi":"10.37641/jiakes.v11i2.1760","DOIUrl":"https://doi.org/10.37641/jiakes.v11i2.1760","url":null,"abstract":"Tujuan penelitian ini yaitu untuk mengetahui pengaruh pemecahan saham terhadap likuiditas saham dengan price earning ratio sebagai variabel moderasi (studi pada perusahaan yang terdaftar di BEI tahun 2019-2021). Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan metode purposive sampling untuk pemilihan sampel penelitian. Jumlah sampel yang digunakan yaitu sebanyak 31 perusahaan. Data yang diperoleh menggunakan sumber data sekunder yang diperoleh dari webside www.idx.co.id. Teknik analisis yang digunakan dalam penelitian ini yaitu menggunakan uji t dan moderated regression analysis untuk variabel moderasi. Berdasarkan hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif signifikan pemecahan saham terhadap likuiditas saham, hal tersebut ditunjukkan oleh hasil uji hipotesis yang diperoleh karena t hitung 1,819 < t tabel 1,06390 dengan nilai signifikansi 0,016 < 0,05. Price earning ratio secara tidak dapat memperkuat pengaruh pemecahan saham terhadap likuiditas saham. Hasil uji koefisien determinansi menunjukkan bahwa variabel independen, variabel moderasi dan interaksi kedua variabel tersebut hanya mampu menjelaskan 10,7% selebihnya 89,3% dijelaskan oleh variabel lain. \u0000Kata Kunci : pemecahan saham, price earning ratio, likuiditas saham","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"6 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130915882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0