Jurnal Ilmiah Akuntansi Kesatuan最新文献

{"title":"Pengaruh Financial Technology Terhadap Pendapatan UKM di Bogor","authors":"Toni Andrianto, Yayuk Nurjanah","doi":"10.37641/jiakes.v11i1.1657","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1657","url":null,"abstract":"Financial technology (fintech) is an innovation in the field of financial services which is a service to access financial resources easily and quickly. Business actors can use fintech as a tool to help finance capital, digital payment services and financial management. Local business or UKM currently have difficulties in terms of digital payment services and financial arrangements with fintech being able to overcome this. The role of fintech is not only limited to commercial capital financing but can also expand to various aspects such as digital payment services and financial management. \u0000This study aims to determine the effect of financial technology proxied by digital payments and financial management on income. The method of analysis used multiple linear regression. The sample in this study were 124 UKM in Bogor. This study reveals that digital payments and financial management have a positive and significant effect on income.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132714216","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}

{"title":"Pengaruh Return on Equity Dan Price To Book Value Terhadap Harga Saham","authors":"I. Yulia, Ichwan Rahmanu Widjaja, Mulyana Gustira Putra","doi":"10.37641/jiakes.v11i1.1607","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1607","url":null,"abstract":"The SRI-KEHATI index is one type of index on the Indonesia Stock Exchange. Companies selected and listed on the SRI-KEHATI Index are companies that have concern for the environment and surrounding communities, good corporate governance, participate in the shift to a sustainable economy, and contribute to achieving sustainable development goals both nationally and internationally. The SRI-KEHATI index is an indicator of stock price movements that can be used as a guide for investors who will invest their funds in stocks that have environmental concerns and contribute to a sustainable economy. Based on the SRI-KEHATI index, the stock prices of companies in the consumer goods sector experienced a significant decline for five years from 2017-2021. This decrease can be influenced by several factors such as Return On Equity (ROE) and Price to Book Value (PBV) factors. This study uses fundamental analysis with financial ratio analysis. This study aims to examine the effect of Return On Equity (ROE) and Price to Book Value (PBV) on stock prices of companies in the consumer goods sector. The sampling method used purposive sampling. The sample used was 3 companies during the 2017-2021 period. The total data processed were 15 observations. The data used is secondary data from the company's financial statements published on the Indonesia Stock Exchange (IDX) in the form of panel data. The analysis technique used is multiple linear regression analysis. The results showed that partially and simultaneously Return On Equity (ROE) and Price to Book Value (PBV) had a significant effect on stock prices. \u0000  \u0000Keywords: Stock Price; Return On Equity; Price to Book Value","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121758002","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}

{"title":"Pengaruh GCG dan CSR Terhadap Nilai Perusahaan LQ45 Yang Terdaftar di BEI Tahun 2017-2020","authors":"Gita Puspita","doi":"10.37641/jiakes.v11i1.1570","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1570","url":null,"abstract":"The purpose of this research was to determine : (1) the effect of board of directors on firm value, (2) the effect of independent board of commissioners on firm value, (3) the effect of corporate social responsibility on firm value, (4) the effect of good corporate governance and corporate social responsibility on firm value in LQ45 company listed in The Indonesian Stock Exchange on 2017-2020. \u0000This study used LQ 45 companies listed on the Indonesian Stock Exchange in 2017-2020. The method used in this research is a quantitative method with a total of 29 companies. The sample of this research was determined by purposive sampling so that 29 companies were obtained as sample. The results simultaneously showed that good corporate governance and corporate social responsibility have an effect on firm value. Furthermore, the partial test results showed that good corporate governance with the indicators of  board of directors had an effect on firm value, the independent board of commissioners had an effect on firm value, and corporate social responsibility were not proven to have an effect on firm value. \u0000Keywords: good corporate governance, board of directors, independent board of commissioners, corporate social responsibility, firm value","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122526877","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}

{"title":"Pengaruh Proporsi Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020","authors":"Chessara Addina, Hendra Harmain, Rahmi Syahriza","doi":"10.37641/jiakes.v11i1.1616","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1616","url":null,"abstract":"This study aims to determine the effect of the proportion of independent commissioners and audit committees on financial performance in manufacturing companies listed on the Indonesia Stock Exchange partially and simultaneously. This research uses quantitative methods with an associative approach. The results of this study showed that partially the proportion of independent commissioners did not have a significant effect on financial performance with the tcount < ttable (0.561015 < 1.97569) and the probability value showing a number greater than the significance value (0.5758 > 0.05). Meanwhile, the audit committee has a significant effect on financial performance with the tcount > ttable (7.265215 > 1.97569) and the probability value showing a number smaller than the significance value (0.0000 < 0.05). Simultaneously, the proportion of independent commissioners and audit committees has a significant effect on financial performance with the Fcount > Ftable value (13.81392 > 3.06) and a probability value showing a figure of 0.000000 which means it smaller than the significance value of 0.05 (0.000000 < 0.05). Financial performance can be explained by the proportion of independent commissioners and audit committees of 78.37%, while the remaining 21.63% is explained by other factors beyond the variables studied. \u0000Keywords: The Proportion of Independent Commissioners, Audit Committees, Financial Performance \u0000  \u0000 ","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116479091","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}

{"title":"pengaruh ukuran perusahaan, audit tenure, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern","authors":"Aminur Rizal Pulungan","doi":"10.37641/jiakes.v11i1.1606","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1606","url":null,"abstract":"This study aims to test whether company size, audit tenure, and previous year's audit opinion affect going concern audit opinions on mining sector companies listed on the Indonesia Stock Exchange in 2019 to 2021. The type of research conducted was quantitative research using associative method. The research sample was determined using a purposive sampling technique, so that a sample of 41 companies could be produced with a total of 123 observational data. The analytical test used is descriptive statistical analysis test, logistic regression analysis, model feasibility test, coefficient of determination test, and hypothesis testing. The results of the study prove that company size, audit tenure, and the previous year's audit opinion simultaneously influence the going concern audit opinion. Meanwhile, partially company size and audit tenure have no effect on going-concern audit opinion, while the previous year's audit opinion has an effect on going-concern audit opinion","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125168103","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}

{"title":"PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN RELIGIUSITAS TERHADAP FRAUD","authors":"Dewi Puspitasari","doi":"10.37641/jiakes.v11i1.1619","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1619","url":null,"abstract":"ABSTRACT \u0000            This study aims to determine the effect of internal control, individual morality, and religiosity on fraud at the foundation. Data were obtained by distributing quetionnaires directly and using google forms as many as 57 respondents at founations in the social, humanitarian, and religious fields located in the Special Region of Yogyakarta. This study develops the results of previous studies by adding a religiosity variable. The samping technique used purposive sampling method. The resulting data were analyzed by validity test, reliability test, and multiple linear analysis test. The result showed that (1) Internal Control has a negative effect on fraud, (2) Individual Morality has no effect on fraud, (3) Religion has a negative effect on fraud. To able to create financial reporting of foundations that avoid fraud, it is necessary to implement internal control and strengthen religiosity for foundation management. \u0000Keywords: Internal Control, Individual Morality, Religiosity, and Fraud \u0000  \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, moralitas individu, dan religiusitas terhadap fraud pada yayasan. Data diperoleh dengan menyebarkan kuesioner secara langsung dan menggunakan google formulir sebanyak 19 yayasan atau 57 respoden pada yayasan dibidang sosial, kemanusiaan, dan keagamaan yang berada di Daerah Istimewa Yogyakarta. Penelitian ini mengembangkan hasil penelitian terdahulu dengan menambahkan variabel religiusitas. Teknik pengambilan sampel menggunakan metode purposive sampling. Data yang dihasilkan dianalisis dengan uji validitas, uji reliabilitas, dan uji analisis linear berganda. Hasil penelitian menunjukkan bahwa (1) Pengendalian Internal berpengaruh negatif terhadap fraud, (2) Moralitas Individu tidak berpengaruh terhadap fraud, (3) Religiusitas berpengaruh negatif terhadap fraud. Untuk dapat terciptanya pelaporan keuangan yayasan yang terhindar dari fraud, maka perlu diterapkannya pengendalian internal dan penguatan religiusitas bagi pengurus yayasan. \u0000  \u0000Kata Kunci: Pengendalian Internal, Moralitas Individu, Religiusitas, dan Fraud","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123507969","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}

{"title":"PENGARUH DEBT DEFAULT, OPINION SHOPPING DAN KEPEMILIKAN MANAJERIAL TERHADAP OPINI AUDIT GOING CONCERN","authors":"Ilham Maulana","doi":"10.37641/jiakes.v11i1.1593","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1593","url":null,"abstract":"Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Debt default, Opinion shopping, dan Kepemilikan Manajerial terhadap Opini Audit Going concern. Variabel independen yang digunakan dalam penelitian ini adalah Debt default, Opinion shopping, dan Kepemilikan Manajerial  sedangkan variabel dependennya adalah Opini Audit Going concern. Penelitian ini dilakukan di perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan publikasi perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Sampel dikumpulkan dengan metode purposive sampling. Pengolahan data menggunakan Eviews versi 12 dengan mengumpulkan data-data yang terkait. Jumlah sampel yang diteliti yaitu 50 data observasi dari 10 sampel perusahaan.      Hasil penelitian ini menunjukkan bahwa debt default, opinion shopping dan kepemilikan manajaerial berpengaruh secara simultan terhadap opini audit going concern. Variabel debt default dan opinion shopping secara parsial tidak berpengaruh terhadap opini audit going concern, sedangkan kepemilikan manajerial secara parsial berpengaruh secara signifikan terhadap opini audit going concern. \u0000 ","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121751925","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}

{"title":"Pengaruh Ukuran Perusahaan, Sales Growth, dan Gender Diversity Terhadap Nilai Perusahaan","authors":"A. Fahlevi, Daud Fahkruddin Sedovandara, M. Daffa, Muhammad Afwa Adzizu Dzikri, M. Faizi","doi":"10.37641/jiakes.v11i1.1598","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1598","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, sales growth, dan gender diversity terhadap nilai perusahaan. Populasi penelitian ini diambil dari data sekunder yang berasal dari sektor farmasi yang terdaftar di Bursa Efek Indonesia periode sebelum pandemi Covid-19 dan saat pandemi covid-19. Pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel yang diperoleh sebanyak 17 sampel dengan total 34 observasi. Penelitian ini menggunakan analisis deskriptif dan analisis regresi data panel dengan menggunakan software EViews 12.  Hasil penelitian menunjukkan bahwa baik secara simultan maupun secara parsial ukuran perusahaan, sales growth, dan gender diversity tidak berpengaruh terhadap nilai perusahaan.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"6 Suppl 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121179741","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}

{"title":"Pengaruh Akuntabilitas dan Transparansi Pengelolaan Zakat Terhadap Minat Muzaki Membayar Zakat Pada Era Pandemi Covid-19","authors":"Nur Halijah","doi":"10.37641/jiakes.v10i3.1513","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1513","url":null,"abstract":"This study aims to determine whether or not there is an influence of accounability and transparency of zakat management on the interest of muzaki to pay zakat in the area of the covid-19 pandemic at the National Amil Zakat Agencyof Asahan Regency. The independent variables used in this study are accountability and transparency. While the dependent variable is the interest of muzaki. The source of data in this study is primary data with the data collections method using a questionnaire distributed in the scope of BAZNAS, Asahan Regency. The number of samples whose data was succesfully processed was 91 people. The sampling technique used is non-probability sampling with convinience sampling method. The results of hypotesis testing for the accountability variable in the study are indicated by the value of the tcount (3,540) > ttable (1,987) and for the transparency variable it is indicated by the value of tcount (5,144) > ttable (1,987). While the results of the F test for the accountability and transparency variables are simultaneously shown by the value of fcount (85,251) > ftable (3,099). So, the results of the t-test and F-test show that accountability and transparency have a partial and simultaneous effect on the interest of muzaki to pay zakat during the covid-19 pandemic era at the National Amil Zakat Agency Of Asahan Regency.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"178 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121274858","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}

{"title":"Analisis Penerapan Risiko dalam Penyusunan Portofolio Optimal","authors":"Nisrina Putri Arifin, Ali Mutasowifin","doi":"10.37641/jiakes.v10i3.1509","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1509","url":null,"abstract":"Investment is one of the determining variables and has a positive effect on economic growth (GDP). Investing in stocks with large market capitalization will increase JKSE growth. IDX80 is an index consisting of 80 stocks that have high liquidity, large market capitalization, and good company fundamentals. This study aims to find a combination of stocks that meet the criteria in forming an optimal portfolio based on the Markowitz model and the Single Index Model also to find the best portfolio performance using Value at Risk. This study uses reports of monthly stock price, JKSE, and interest rates BI7DRR period February 2019–February 2022. The results show there are 17 stocks combination form the optimal portfolio of the Single Index Model with an expected return of 0.01882 and a variance value of 0.002582 per month. While the optimal portfolio formed by the Markowitz model produces six stocks combination, the expected return and variance are 0.002243 and 0.003866 per month, respectively. Based on comparison using Value at Risk, the optimal portfolio by the Single Index Model is better than the Markowitz model because it has the highest expected return, the best risk, the lowest possible loss, and the best portfolio performance.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128506072","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}