Jurnal Ilmiah Akuntansi Kesatuan最新文献

{"title":"Analisis Perbandingan Profitabilitas Perusahaan Jasa Sebelum dan Selama Pandemi COVID-19","authors":"Rahmadani Rahmadani","doi":"10.37641/jiakes.v10i3.1597","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1597","url":null,"abstract":"This paper aims to find out how significant the comparison of company profitability is before and during the Covid-19 pandemic.The population in this study were all companies in the hospitality industry, restaurant and tourism sub-sector listed on the Indonesia Stock Exchange (BEI) for the period 2019 - 2020. The sample in this study used the purposive sampling method, namely companies that had complete financial reports for the 3rd quarter of 2019 and Quarter 3 of 2020, the number of samples of this study were 31 companies. The results prove that the Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), and Return On Asset (ROA) tested with the test wicoxon have a significant effect on the Covid-19 pandemic on GPM, NPM, OPM and ROA. The Return On Equity (ROE) analyzed using the mann whitney  also experienced significant differences before and during the Covid-19 pandemic. That way there is a significant difference in company profitability as measured by GPM, NPM, OPM, ROA, and ROE, the hospitality industry, restaurants and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) before the Covid-19 pandemic and during the Covid-19 pandemic. It is hoped that this research can help investors and interested parties in responding to the Covid-19 pandemic.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"56 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":"117053302","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 Perencanaan Pajak, Beban Pajak Tangguhan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020","authors":"Hani Prisela Oktaviani, Nurul Asfiya, Moermahadi Soerja Djanegara","doi":"10.37641/jiakes.v10i3.1603","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1603","url":null,"abstract":"The case of the Covid-19 pandemic for two years has had an impact, one of which is the economy of both the country, society and companies. Many companies have decreased revenue so that it directly affects profit, even some companies go bankrupt. So that this pandemic condition can trigger the emergence of earning management actions carried out by the company so that the financial statements presented look good. The number of cases that occur in companies due to earning management practices, makes company actors do various ways to minimize the payment of corporate taxes. The case of earning management is done by reporting profits or profits that are not too large, so that it has an impact on the lack of tax payments. \u0000This research aims to: 1) To find out the effect of Tax Planning on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 2) To find out the effect of Deferred Tax Expense on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 3) To find out the effect of Managerial Ownership on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 4) To find out Tax Planning, Deferred Tax Expense, and Managerial Ownership simultaneously on Earning Management Management in primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period. \u0000This research method uses multiple linear regression analysis with quantitative methods. The population in this study was 87 primary consumer companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples used is 36 samples with sample withdrawal using purposive sampling. The data source in this study used secondary data obtained from each company's annual report and then the data was processed using SPSS version 26. Partial test results (Test t) show that the Tax Planning variable has no effect on Earning Management, the Deferred Tax Expense variable has an effect on Earning Management, and the Managerial Ownership variable has an effect on Earning Management. Simultaneous test results (Test F) show that all independent variables namely Tax Planning, Deferred Tax Expense, and Managerial Ownership collectively affect Earning Management. \u0000Keywords: Tax Planning, Deferred Tax Expense, Managerial Ownership, Earning Management","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"47 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127886653","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":"Penerapan Prinsip-Prinsip Good Governance Dalam Meningkatkan Kualitas Pelayanan Publik Pada Kantor Badan Pendapatan Daerah Kota Bogor","authors":"Guntur Lionandiva, T. Triandi","doi":"10.37641/jiakes.v10i3.1604","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1604","url":null,"abstract":"This research was conducted because of the lack of application of the principles of good governance carried out by public service providers. This study aims to determine whether the application of the principles of transparency, accountability, and participation as an element of good governance has an effect on improving the quality of public services at the Bogor City Regional Revenue Agency. Determination of the sample in this study is by distributing questionnaires where the questionnaire must be filled out by 100 respondents and after that the data obtained will be processed by SPSS 25 and the analysis technique used is multiple linear regression. The results of the study based on the measurement of research instruments show that the application of the principles of good governance has been carried out very well by BAPENDA Bogor. The results of the study based on the significant value and the comparison of t arithmetic with t table show that the principle of transparency has a significant effect on the quality of public services where the more transparent a government will increase public trust and the quality of public services. Accountability has no significant effect on the quality of public services due to limited public perception in understanding the principle of accountability. The principle of participation has no significant effect on the quality of public services due to whether or not the community is active in providing criticism and suggestions to the government, the policies taken by the government seem to pay less attention to people's aspirations. From the results of the significant test and the calculated F compared to the F table, it shows that the principles of transparency, accountability, and participation as elements of good governance have a simultaneous effect on the quality of public services, which if these three principles are carried out properly it will better guarantee a public service performance. so that the better the application of the principles of transparency, accountability, and participation, the better the performance of a public service so that the quality of public services will also improve. \u0000              \u0000Keywords: transparency, accountability, participation, good governance, quality of public services","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134642879","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 Profitabilitas Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019","authors":"Mayang Sulistiawati, Firdaus Amyar","doi":"10.37641/jiakes.v10i3.1602","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1602","url":null,"abstract":"This study aims to determine the influence of company size, audit tenure, and profitability on audit delay at banking companies which is listed in the Indonesia stock exchange beetween 2017-2019. In this study, researchers used purposive sampling techniques that produced 36 banking companies or 108 data to be sampled. The research method used is quantitative method with multiple linear regression analysis. The data is collected with documentation. The results of this study showed that simultaneously or together the size of the company, audit tenure, and profitability influenced the audit delay with a significance value smaller than 0.05 (0.000 < 0.05) and F calculated > F table (13,253 > 2.69). Partially the size of the company negatively affects audit delays with a value of 0.000 less than 0.05 (0.000 < 0.05) and t count > t table (-4,605 > 1.9830). While variable audit tenure has no effect on audit delay with significance value greater than 0.05 (0.336 > 0.05) and t calculate < t table (0.907 < 1.9830) and profitability had no effect on audit delays with significance greater than 0.05 (0.280 > 0.05) and t count < t tables (-1,085 < 1.9830). \u0000  \u0000  \u0000Keywords: Company Size, Audit Tenure, Profitability, Audit Delay.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"265 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123050666","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 Earning Per Share (EPS) Terhadap Harga Saham PT BNI Tbk","authors":"Caroline Wibawa Tantianty, Lia Uzliawati","doi":"10.37641/jiakes.v11i1.1546","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1546","url":null,"abstract":"Investment in the capital market is influenced by changes in the company's stock price, these changes are influenced by various factors, one of which is earnings per share (EPS). EPS is used as a ratio to assess the company's ability to pay dividends and a benchmark in assessing the company's performance. The higher the company's EPS level, the greater the profit generated by the company. This study aims to determine the effect of earnings per share on the stock price of PT BNI Tbk. This type of research is a quantitative research with a descriptive method, with a causal research design type. The data in this study used secondary data with data analysis methods consisting of descriptive statistical tests, classical assumption tests, simple regression analysis, coefficient of determination tests, and t tests. The test uses SPSS Ver 25 software. The results of the study explain that EPS has a significant positive effect on the stock price of PT BNI Tbk for the period 2012-2021 with a t-count value of 3.245 > 2.024 t-table value, significant level 0.002 <0.05.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133796434","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":"EFEKTIVITAS PERAN AUDIT INTERNAL DALAM PENCEGAHAN FRAUD","authors":"L. Hakim","doi":"10.37641/jiakes.v10i3.1412","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1412","url":null,"abstract":"Fraud is still a problem in various sectors in Indonesia, both private and non-private companies, even though it is within the scope of government. The existence of an internal control system is not enough to help the company to fortify the organization from fraud. The purpose of this study is to determine the stages of implementing an effective internal audit for fraud prevention as well as matters that need to be considered by internal audit to improve the efficiency and effectiveness of internal audit for fraud prevention. The research method used is qualitative with a literature review approach because this approach can provide an overview for researchers related to the development of topics regarding the role of internal audit and prevention of fraud. Sources of data used in this study is secondary data. The results of this study are the stages that must be carried out by internal audit so that fraud prevention is the planning stage, testing stage and monitoring of follow-up audits. In order to improve the efficiency and effectiveness of the role of internal audit, the organization can make the internal audit department independent, have full support from top management, and have competent, professional resources with high integrity and loyalty.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133272811","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 Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi","authors":"Ika Neni Kristanti","doi":"10.37641/jiakes.v10i3.1484","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1484","url":null,"abstract":"The purpose of this research was to determine the effect of corporate social responsibility on firm value with profitability as a moderating variable for manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 periods. The population used in this study are various industrial sub-sector manufacturing companies that have gone public that disclose CSR and are listed on the Indonesia Stock Exchange in 2019-2022, totaling 22 companies. The sampling technique used was the documentation purposive sampling method. The data used is secondary data and uses a data collection method, namely a documentation study by collecting secondary data published by the IDX. The analytical technique used is multiple data regression analysis with the help of SPSS 25 software application. The results show that: 1) Corporate Social Responsibility has a significant effect on firm value; 2) Profitability is able to moderate the effect of Corporate Social Responsibility on firm value.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115132230","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 Komitmen Organisasi Pemerintah Desa, Sistem Pengendalian Internal, dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Se-Kabupaten Jepara)","authors":"Agustiyana Lailatus Sholikhah, Hadi Sasana, Nuwun Priyono","doi":"10.37641/jiakes.v11i1.1486","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1486","url":null,"abstract":"This study aims to analyze the effect of village government organizational commitment, internal control system, and the use of information technology on village financial management accountability (empirical study in villages throughout Jepara Regency). The research method used is a quantitative research method with primary data obtained from questionnaires measured using a Likert scale. The population in this study were villages in the local government area of ​​Jepara Regency, totaling 184 villages from 16 sub-districts. The sampling method in this study was using probability sampling in the form of simple random sampling. Determination of the number of samples in this study was carried out using a statistical method in the form of the Slovin formula. The results of this study state that partially the organizational commitment of the village government does not affect the accountability of village financial management, partially the internal control system has a positive effect on the accountability of village financial management, partially the use of information technology has an effect on positive to the accountability of village financial management, and simultaneously the commitment of village government organizations to the internal control system, and the use of information technology have a positive effect on village financial management accountability.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115336419","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 Rasio Profitabilitas dan Solvabilitas Untuk Menilai Kinerja Keuangan","authors":"Gugun Gumelar, Dessy Evianti","doi":"10.37641/jiakes.v10i3.1489","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1489","url":null,"abstract":"Financial Performance is the result or achievement that has been achieved by the company's management in carrying out its function in managing company assets effectively for a certain period. This financial performance is needed by the company to know and evaluate the extent of the company's success rate based on the financial activities that have been carried out. Stock returns can be used as a performance measure, because stock returns can interpret the company's management ability in carrying out its business to get results from good financial performance. Therefore, it is necessary to measure Profitability ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio). \u0000          This study aims to determine the effect of Profitability Ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency Ratios (Debt to Asset Ratio, Debt to Equity Ratio) on the financial performance of a company. The sample used is the financial statements of the Indonesia Stock Exchange with the Pharmaceutical sub-sector with 05 samples that meet the criteria for research. The research method uses multiple linear regression analysis with simultaneous T test and F test hypothesis testing. \u0000The results based on the Partial T Test (1) Return on Assets (ROA) has a negative effect on financial performance, (2) Return on Equity (ROE) has a positive effect on financial performance, (3) Net Profit Margin (NPM) has a negative effect on financial performance. (4) Debt to Asset Ratio has a negative effect on Financial Performance, (5) Debt to Equity Ratio has a positive effect on Financial Performance and for the simultaneous F test, the results show that simultaneously Return on Assets, Return on Equity, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio affect Financial Performance. \u0000  \u0000Keywords: Profitability Ratio, Return on Assets, Return on Equity, Net Profit Margin, Solvency Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Financial Performance, Stock Return.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123179521","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":"Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas","authors":"Evi Juita Wailan' An","doi":"10.37641/jiakes.v11i1.1485","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1485","url":null,"abstract":"This research aimed to determine and analyze the influence of Information Technology, credit quantity and Accounting Comprehension in Producing a quality financial statement for Ministry of Micro, Small and Medium Enterprises in Medan City. The sampling method used in this research is simple random sampling. The total of the population in this research are 100 Ministry of Micro, Small and Medium Enterprises in Medan City. Research type used in this research is quantitative by testing the two-stage  approach. The results of the analysis show that the Information Technology,and credit quantity has positive effect on quality financial statement. Accounting Comprehension not effect on quality financial statement.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115501323","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}