Jurnal Ilmiah Akuntansi Kesatuan最新文献_第5页

UKURAN PERUSAHAAN MEMODERASI PENGARUH SENSITIVITAS INDUSTRI DAN PROFITABILTAS TERHADAP PENGUNGKAPAN EMISI KARBON 企业规模使工业敏感性和剖析对碳排放的影响更强

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-11-03 DOI: 10.37641/jiakes.v10i3.1482

D. Maharani

{"title":"UKURAN PERUSAHAAN MEMODERASI PENGARUH SENSITIVITAS INDUSTRI DAN PROFITABILTAS TERHADAP PENGUNGKAPAN EMISI KARBON","authors":"D. Maharani","doi":"10.37641/jiakes.v10i3.1482","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1482","url":null,"abstract":"Disclosure of carbon emissions is a mechanism of concern and responsibility carried out by companies for the environment and the community around the industry. Disclosure of carbon emissions in Indonesia is included in the sustainability report and is still voluntary. However, the disclosure report can also be used as a form of support for the government in its efforts to reduce carbon emissions. \u0000The target of this study is to determine the effect of industry sensitivity and profitability on the disclosure of carbon emissions through company size. This research was conducted on non-financial public listed companies in the period 2019 – 2021. The data analysis technique used path analysis and hypothesis testing was carried out through a t test to empirically test the effect of industrial sensitivity and profitability on the disclosure of carbon emissions through firm size. \u0000The results of this study indicate that industry sensitivity and profitability have a positive and significant effect on firm size, industry sensitivity and profitability have a positive and insignificant effect on carbon emission disclosures, firm size has a positive and significant effect on carbon emission disclosures and firm size has a significant effect on sensitivity variables. industry and profitability on carbon emission disclosures.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"23 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":"124166722","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

DAMPAK IMPLEMENTASI ENTERPRISE RESOURCE PLANNING TERHADAP KUALITAS INFORMASI KEUANGAN, MANAJEMEN LABA, DAN RETURN OF EQUITY 企业资源计划的实施对财务信息、利润管理和股息回报的质量影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-11-03 DOI: 10.37641/jiakes.v10i3.1464

E. Purwanto

引用次数: 0

Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Menengah (SAK EMKM) Pada Usaha Mikro, Kecil, dan Menengah (Studi Kasus UMKM Di Kota Tanjungbalai) 微型、中小型、中小型实体(小规模和中小企业小规模企业)的会计标准应用(坦永巴利市UMKM案例研究)

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-11-01 DOI: 10.37641/jiakes.v10i3.1449

R.A.Dewi Utari

引用次数: 0

Analisis Sistem Pengendalian Internal atas Prosedur Pengeluaran Kas Aktivitas Operasional Berbasis COSO Framework 2013 内部控制系统分析基于COSO框架的操作操作程序

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-11-01 DOI: 10.37641/jiakes.v10i3.1446

Muanas Muanas, Rahadyan Wisnu Jaka Prakoso

{"title":"Analisis Sistem Pengendalian Internal atas Prosedur Pengeluaran Kas Aktivitas Operasional Berbasis COSO Framework 2013","authors":"Muanas Muanas, Rahadyan Wisnu Jaka Prakoso","doi":"10.37641/jiakes.v10i3.1446","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1446","url":null,"abstract":"In general, operational activities are activities that are the main source of income for a business entity, these operational activities also generate cash flow. Cash flows from operating activities are an important component for the entity, because in these cash flows the entity can evaluate the entity's ability to achieve its objectives. In the cash disbursement process, it is necessary to have a procedure that aims to monitor that the cash issued is in accordance with the entity's objectives, because cash is a financial instrument that can be easily transferred. \u0000This study aims to determine the role of internal control in PT. Tw as well as an evaluation of the internal control system for cash disbursements from operational activities at PT. Tw. The data used in this study is primary data with data collection techniques by conducting observations, in-depth interviews and documentation. The author conducted research on the division of Finance & Accounting PT. Tw which is located at JL. Raya Simpang Tiga Jl. Karadenan No.35, Karadenan, Kec. Cibinong, Bogor Regency, West Java 16913. \u0000Based on the results of research conducted on procedures, practices and documents used during cash disbursement operational activities, compared to the basic components in the 2013 COSO Framework, namely Control Environment, Risk Assessment, Control Activities, Information & Communication and Monitoring, it can be concluded that the Internal Control System over Operational Activity Cash Disbursement Procedures at PT. Tw has not been fully implemented in accordance with existing theory, the lack of printed SOP documents, the use of internal & external communication that has not been effective and also there is a discrepancy between the operational standards decided by management and practice. \u0000Keywords: Internal Control, Cash Disbursement Procedures and COSO Framework 2013","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121684284","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 Kesadaran Pajak, Pemahaman Pajak, Pendapatan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Orang Pribadi di Kabupaten Magelang 对马格朗地区强制所得税、税收、收入和税收制裁的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-11-01 DOI: 10.37641/jiakes.v10i3.1425

N. Purwaningsih, Chaidir . Iswanaji, Riswa Wira Bharata

{"title":"Pengaruh Kesadaran Pajak, Pemahaman Pajak, Pendapatan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Orang Pribadi di Kabupaten Magelang","authors":"N. Purwaningsih, Chaidir . Iswanaji, Riswa Wira Bharata","doi":"10.37641/jiakes.v10i3.1425","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1425","url":null,"abstract":"The purpose of this study is to determine the effect of Tax Awareness, Tax Understanding, Income, and Tax Sanctions on the Compliance of Individual Land and Building Taxpayers in the Magelang Regency. The research method used is quantitative. The data in this study used primary data obtained from the distribution of questionnaires using a Likert measurement scale. The sampling technique used was purposive sampling with the criteria of the object of research being the people in Magelang Regency as land and building taxpayers. The results of this study indicate that tax awareness has a positive and significant effect on land and building taxpayer compliance, tax understanding has no significant effect on land and building taxpayer compliance, income has a positive and significant effect on land and building taxpayer compliance, and tax sanctions have an effect on significant negative impact on compliance with land and building tax payers. Simultaneously, the variables of tax awareness, tax understanding, income, and tax sanctions have a significant effect on the compliance of individual land and building taxpayers in Magelang Regency. \u0000 Keywords: Tax Awareness, Tax Understanding, Total Income, Tax Sanctions, and Compliance of Individual Land and Building Taxpayers","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115117789","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

Tingkat Agresivitas Pajak Sebelum dan Pada Saat Pandemi Covid-19 Pada Perusahaan Farmasi di Indonesia dan Malaysia yang Dimoderasi Kinerja Keuangan Perusahaan 中国和马来西亚制药公司在Covid-19大流行之前和当时的税率水平较低

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-11-01 DOI: 10.37641/jiakes.v10i3.1451

Evi Juita Wailan' An

{"title":"Tingkat Agresivitas Pajak Sebelum dan Pada Saat Pandemi Covid-19 Pada Perusahaan Farmasi di Indonesia dan Malaysia yang Dimoderasi Kinerja Keuangan Perusahaan","authors":"Evi Juita Wailan' An","doi":"10.37641/jiakes.v10i3.1451","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1451","url":null,"abstract":"This study aims to examine and analyze the effect of Inventory Intensity, Capital Intensity, Sales Growth and the Audit Committee on Tax Aggressiveness during the Pandemic in Indonesia and Malaysia and to determine the level of corporate tax aggressiveness that occurred during the Covid-19 pandemic in both countries with an observation period. is from 2019 to 2020. \u0000The population in this study is a Manufacturing company in the Consumer Goods Industry sector with a Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange during the 2019-2020 period which operates 9 companies, and also a Health Care Sector company with a Pharmaceuticals Sub-Sector listed on the Malaysia Stock Exchange during the 2019 period. - 2020 which re-opens 6 companies. The sampling technique used in this study is the saturated sample. \u0000Simultaneously, Inventory Intensity, Capital Intensity, Sales Growth, and the Audit Committee have no effect on Tax Aggressiveness both in Indonesia and Malaysia before and during the COVID-19 pandemic, because tax aggressiveness is carried out by the company in accordance with the company's management planning, not because it is based on national economic conditions. Partially, Inventory Intensity, Capital Intensity, Sales Growth, Audit Committee have no effect on Tax Aggressiveness for the companies studied on the Indonesia Stock Exchange, while in Bursa Malaysia Inventory Intensity has no effect on Tax Aggressiveness, for Capital Intensity, Sales Growth, the Audit Committee has no effect on Tax Aggressiveness","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116950832","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

Memprediksi Financial Distress melalui Faktor Internal pada Perusahaan Jasa Sub Sektor Property dan Real Estate 通过房地产和房地产服务行业的内部压力预测金融崩溃

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-09-02 DOI: 10.37641/jiakes.v10i3.1441

S. Suryani, Desy Mariani

引用次数: 1

Love of Money, Financial Literacy, Locus of Control dan Gender Terhadap Pengelolaan Keuangan Pribadi Pelaku UMKM 对金钱的热爱，金融知识，控制点与性别

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-09-02 DOI: 10.37641/jiakes.v10i3.1417

Khori Atul Aini, Ruci Arizanda Rahayu

{"title":"Love of Money, Financial Literacy, Locus of Control dan Gender Terhadap Pengelolaan Keuangan Pribadi Pelaku UMKM","authors":"Khori Atul Aini, Ruci Arizanda Rahayu","doi":"10.37641/jiakes.v10i3.1417","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1417","url":null,"abstract":"This study was conducted to determine the effect of love of money, financial literacy, locus of control and gender on the personal financial management of SME actors. It belongs to quantitative research and the research sample is 35 SMEs in Wage village and its surroundings. \u0000The sampling technique applied is a saturated sample by making all members of the population as a sample, then distributing questionnaires through google form so that it gets 35 respondents. The purpose of sampling is saturated because the population used is relatively small. By using SPSS version 26, the data analysis techniques used include validity, reliability and multiple regression analysis. \u0000The results of this study state that there is no influence on the love of money variable on the personal financial management of SME actors. The financial literacy variable has a positive effect on the personal financial management of SME actors, which means that the better the literacy level of SME actors, the better in financial management behavior. The locus of control variable has a negative influence on the personal financial management of SME actors, which means that the higher the locus of control, the lower the financial management behavior. The gender variable has a positive influence on the personal financial management of SME actors, which means that the high understanding of gender roles can make the SME financial management better.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129951468","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: 3

Analisis Tingkat Kesehatan Bank dengan Metode RGEC 用RGEC方法分析银行的健康水平

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-08-28 DOI: 10.37641/jiakes.v10i3.1434

Siti Rohimah, Arya Samudra Mahardhik

引用次数: 0

Faktor-Faktor Yang Mempengaruhi Perataan Laba Pada Perusahaan Manufaktur 影响利润对企业制造业的平衡的因素

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-08-28 DOI: 10.37641/jiakes.v10i3.1430

Nafisa Azzahra Dwiputri, Yetty Murni

引用次数: 1