Jurnal Akuntansi Keuangan dan Bisnis最新文献

{"title":"Praktik Social Responsibility pada Pedagang Muslim Kaki Lima: Perspektif Triple Bottom Line dan Nilai-Nilai Islam","authors":"U. Hasanah, Tri Wahyu Oktavendi, Ihyaul Ulum","doi":"10.35143/jakb.v15i1.5313","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5313","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengungkap praktik Tanggung Jawab Sosial berdasarkan nilai-nilai Islam. Penelitian ini menggunakan pendekatan kualitatif-etnometodologi dengan unit analisis adalah Pedagang Kaki Lima Muslim. Wawancara mendalam digunakan untuk teknik pengumpulan data. Teknik analisis data menggunakan tahapan reduksi data, penyajian data, dan verifikasi. PKL Muslim melakukan implementasi Triple Bottom Line, seperti keuntungan dari penjualan PKL Muslim menyisihkan sebagian dari keuntungan mereka untuk qurban. Dari segi orang, PKL memberikan makanan sisa dan juga meningkatkan kesejahteraan karyawannya dengan memberikan insentif untuk setiap penjualan. Terakhir, dimensi keplanetan tercermin dalam aktivitas membersihkan outlet di sekitarnya dan membuang sampah pada tempatnya, untuk menjaga kelestarian lingkungan. Nilai-nilai Islam\u0000seperti ukhuwah dan syukur merupakan internalisasi dalam pelaksanaan SR. Di sisi lain, Spiritual Oriented juga digarisbawahi dalam Implementasi SR.. Implikasi penelitian praktik tanggung jawab sosial ini tampak kecil, tetapi dengan banyaknya PKL, hal-hal kecil ini dapat berdampak sangat besar. Salah satunya adalah PKL yang jumlahnya banyak akan dapat\u0000menjaga tanggungjawab sosial dan lingkungannya sehingga keberlangsungan dari Bumi akan semakin baik..\u0000Kata kunci: Praktik Social Responsibility; Pedagang Kaki Lima; Pengusaha Muslim; Triple Bottom Line; Spiritual Oriented.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42047490","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":"The Leverage as A Mediating Variable on Tax Avoidance","authors":"Juli Ratnawati, Dwiarso Utomo","doi":"10.35143/jakb.v15i1.5219","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5219","url":null,"abstract":"The purpose of the study was to determine the effect of executive compensation, executive character, sales growth, and capital intensity on tax avoidance with leverage as a mediating variable. This study uses samples from manufacturing companies in the various industrial sector listed on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. This study uses a purposive sampling method and the total sample are 48 companies. The data analytical technique is multiple linear regression analysis. The test results reveal that executive compensation, executive compensation, sales growth, capital intensity have no effect on tax avoidance. While, the executive character has an effect on tax avoidance. Leverage can mediate the effect of capital intensity on tax avoidance. Leverage can not mediate the effect of executive compensation, executive character, and sales growth on tax avoidance.\u0000Keywords: Executive Compensation, Executive Character, Sales Growth, Capital Intensity, Tax Avoidance, Leverage.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45539582","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":"Audit Judgment Di Masa Pandemi Covid-19","authors":"Agustiawan Agustiawan, Rama Gita Suci, Rahmatul Fauziah, Gilang Fikri Andrizal","doi":"10.35143/jakb.v15i1.5117","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5117","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh tekanan ketaatan, tekanan\u0000anggaran waktu, pengalaman auditor dan ketidakjelasan peran terhadap audit judgement\u0000dimasa pandemi COVID-19. Jenis penelitian kuantitatif dengan populasi adalah seluruh\u0000auditor yang bekerja pada Kantor Akuntan Publik di Kota Pekanbaru. Pengumpulan data\u0000dilakukan dengan cara menyebarkan survei dengan menggunakan metode pengambilan sampel\u0000yang menggunakan expedient sampling. Metode analisis data yang digunakan adalah regresi\u0000berganda. Hasil menunjukkan bahwa tekanan kepatuhan, tekanan anggaran waktu,\u0000pengalaman auditor, dan ambiguitas peran memiliki nilai signifikan 0,05 berarti bahwa\u0000tekanan kepatuhan, tekanan anggaran waktu, pengalaman auditor, dan ambiguitas peran\u0000mempengaruhi keputusan audit selama pandemi COVID 19.\u0000Kata kunci: Audit Judgment, Tekanan Ketaatan, Tekanan Anggaran Waktu, Pengalaman\u0000Auditor, Role Ambiguity","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46716670","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":"Faktor Utama Lokal Dan Global Penentu Harga Saham Di Indonesia","authors":"Deden Rizal Riadi, Erna Garnia, T. T. T Tahmat, Raden Gatari Cesiariviyanti","doi":"10.35143/jakb.v15i1.5149","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5149","url":null,"abstract":"Arbitrage Pricing Theory mengasumsikan bahwa tingkat keuntungan saham dipengaruhi oleh berbagai faktor dalam perekonomian dan dalam industri. Perekonomian dunia yang semakin terbuka, maka perekonomian suatu negara juga dapat dipengaruhi faktor ekonomi yang berkembang di negara lain. Tiga belas variabel terpilih yang mewakili dari faktor-faktor makro yaitu Inflasi, Kurs, BI 7-Day (Reverse) Repo Rate, The Fed, Gross Domestic Percapita, Harga Minyak Dunia, Uang Beredar dan, Indeks Malaysia, Singapura, Jepang, Hongkong dan Dow Jones, disederhanakan dengan metode Principal Component Analysis ini untuk melihat faktor\u0000makro apa saja yang dominan yang membentuk harga saham di Bursa Efek Indonesia. Penelitian ini menghasilkan lima variabel baru dari tigabelas variabel sebelumnya, tanpa menghilangkan karakteristik atau nilai dari variabel aslinya yaitu menjadi faktor pasar saham developed, faktor suku bunga, faktor pasar regional, faktor resiko harga dan faktor jumlah uang beredar. Kelima faktor baru ini mampu menjelaskan 60,88% dari variasi dalam 13 variabel di atas.\u0000Kata kunci: Arbitrage Pricing Model, Analisis Komponen Utama, Faktor Makroekonomi","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49630114","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 Keuangan dan Prediksi Kebangkrutan Akibat Pandemi Covid-19","authors":"Lucia Ari Diyani, Huda Aulia Rahman","doi":"10.35143/10.35143/jakb.v15i1.5326","DOIUrl":"https://doi.org/10.35143/10.35143/jakb.v15i1.5326","url":null,"abstract":"AbstrakTujuan penelitian ini untuk menilai beberapa faktor yang berpotensi dapat mengindikasikan kesulitan keuangan dan mengarah pada kebangkrutan. Penilaian dilihat dari kinerja keuangan pada setahun sebelum covid 19 dan setahun selama pandemi covid-19. Selain rasio keuangan, model Altman Z-Score digunakan untuk memprediksi kebangkrutan perusahaan. Penelitian ini dilakukan pada perusahaan yang bergerak di bidang jasa marketing untuk suku cadang kapal. Kinerja keuangan perusahaan dinilai berdasarkan rasio keuangan. Nilai ROA dan ROE PT KMB berada dalam kondisi tidak baik karena sangat rendah dibandingkan dengan standar industri. Rasio likuiditas yang diproksikan dengan current ratio dan cash ratio memperlihatkan penurunan current ratio, yang berarti perusahaan mengalami masalah likuiditas untuk melunasi utang jangka pendek. Rasio solvabilitas yang diproksikan dengan DAR dan DER menunjukkan bahwa laba ditahan perusahaan semakin mengecil akibat kerugian, sehingga ekuitas perusahaan merosot tajam. Rasio aktivitas yang diproksikan assets turnover dan fixed assets turnover menunjukkan bahwa terdapat penurunan atas perputaran aset dan aset tetap yang juga memberikan sinyal bahwa aktivitas penjualan melemah. Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan tidak dalam kondisi yang baik berdasarkan analisis rasio keuangan serta model Altman Z-Score.\u0000Kata kunci: Financial Ratio Analysis, Financial Performance, Bankruptcy Prediction\u0000Abstract\u0000The purpose of this study was to assess several factors that could potentially indicate financial difficulties and lead to bankruptcy. The assessment is seen from financial performance in the year before covid 19 and a year during the covid-19 pandemic. In addition to financial ratios, the Altman Z-Score model is used to predict company bankruptcy. This research was conducted on companies engaged in marketing services for ship spare parts. The company's financial performance is assessed based on financial ratios. PT KMB's ROA and ROE values ​​are not in good condition because they are very low compared to industry standards. The liquidity ratio proxied by the current ratio and cash ratio shows a decrease in the current ratio, which means the company is experiencing liquidity problems to pay off short-term debt. The solvency ratio proxied by DAR and DER shows that the company's retained earnings are getting smaller due to losses, so the company's equity has fallen sharply. The activity ratio proxied by assets turnover and fixed asset turnover shows that there is a decrease in asset and fixed asset turnover which also signals that sales activity is weakening. The results showed that the company's financial performance was not in good condition based on the analysis of financial ratios and the Altman Z-Score model.\u0000Keywords: Analisis Rasio Keuangan, Kinerja Keuangan, Prediksi Kebangkrutan","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41705064","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":"Firm Value and Real Earnings Management: Moderating Role of Board Independence and CEO Duality","authors":"A. Putra, Meliza Putriyanti Zifi","doi":"10.35143/jakb.v15i1.5332","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5332","url":null,"abstract":"Penelitian ini menguji peran independensi dewan komisaris dan dualitas CEO sebagai variabel pemoderasi antara manajemen laba riil dan nilai perusahaan. Sampel penelitian yaitu 867 tahun-perusahaan manufaktur di Bursa Efek Indonesia 2012-2019. Independensi dewan komisaris terdiri dari proporsi, interlock, committee overlap komisaris independen. Dualitas CEO menggambarkan afiliasi antara CEO dengan anggota dewan komisaris. Manajemen laba riil diukur dengan aktivitas over sales, overproduction, dan discretionary expenses cutting. Nilai perusahaan diukur dengan Tobin's Q. Analisis data menggunakan regresi model fixed-\u0000effect sebagai pengujian hipotesis. Manajemen laba riil meningkatkan nilai perusahaan saat terjadi peningkatan proporsi, interlock, dan committee overlap dewan komisaris. Di sisi lain, manajemen laba riil berpengaruh negative terhadap nilai perusahaan pada saat terdapat\u0000dualitas CEO.\u0000Kata kunci: nilai perusahaan, manajemen laba riil, independensi dewan komisaris, dualitas CEO","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48146810","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 Perbandingan Reaksi Pasar Modal Terhadap Pengumuman Ppkm Varian Delta Dengan Ppkm Varian Omicron Covid-19","authors":"Hamdani Arifulsyah","doi":"10.35143/jakb.v15i1.5380","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5380","url":null,"abstract":"Reaksi pasar modal dalam bentuk Abnormal return dan Trading Volume Activity diuji apakah berpengaruh terhadap diumumkannya PPKM untuk kasus Delta dan Omicron COVID-19, untuk perusahaan LQ 45 yang listed di BEI tahun 2021 (akasus Delta) dan 2022 (kasus Omicron), dengan\u0000periode pengamatan 5 hari sebelum pengumuman PPKM kasus Delta dan Omicron dan 5 hari setelah pengumuman kasus kasus Delta dan Omicron. Untuk variable Abnormal return dan Trading Volume Activity sebagai perwakilan reaksi pasar modal keduanya tidak terlalu berpengaruh terhadap diumumkannya PPKM oleh Presiden RI, baik untuk kasus Delta dan Omicron dengan menggunakan Uji\u0000Wilcoxon.\u0000Kata kunci: Pengumuman PPKM kasus Delta dan Omicron, Abnormal return, Trading Volume Ativity.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44939111","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":"Financial Ratio Analysis Of State-Owned Enterprises (Soe) In The City Of Palembang","authors":"Muhammad Ichsan Siregar, Afriyadi Cahyadi, A. M. Igamo, Abdullah Saggaf, Rifani Akbar Sulbahri","doi":"10.32524/jkb.v20i1.336","DOIUrl":"https://doi.org/10.32524/jkb.v20i1.336","url":null,"abstract":"This study aims to determine the solvency and profitability of State-Owned Enterprises (SOE) in the city of palembang. This study uses a quantitative descriptive approach. The population of this research is State-Owned Enterprises (SOE) and the sampling method was PT. Pupuk Sriwidjadja (Persero) and PT. Semen Baturaja (Persero) was period 2014-2018. The solvency ability of PT Pupuk Sriwidjadja (Persero), seen from the Debt to Asset Ratio and Debt to Equity Ratio, was in a bad condition from 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The solvency ability of PT Semen Baturaja (Persero) seen from the Debt to Asset Ratio period 2014-2017 is in good condition. Meanwhile, in 2018 it was quite good and the Debt to Equity Ratio was in good condition in 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The limitations of this study are of the many existing financial ratios, researchers only use the solvency and profitability ratios that represent each variable, the research period was only conducted for 4 years from 2014 to 2018, the sample used in this study is a state-owned company in the city of Palembang. The contribution of this research is related to the analysis of debt and income used by the Palembang city state-owned enterprises.\u0000Keywords: Solvency, Profitability, State-Owned Enterprises (SOE)","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"55 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84357960","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 Literasi Keuangan dan Faktor Demografi: Studi Pada Pasangan Muda","authors":"F. Soejono, Anastasia Sri Mendari, Irin Fitria","doi":"10.32524/jkb.v20i1.342","DOIUrl":"https://doi.org/10.32524/jkb.v20i1.342","url":null,"abstract":"This study aims to describe financial literacy based on demographic factors. The respondents involved were 401. Data collection using questionnaires. Data analysis uses crosstabulation. Financial literacy uses index financial literacy calculations which are divided into two parts, namely basic financial literacy and advanced financial literacy. Demographic factors consist of gender, age, occupation, years of service, income, and education. The results showed that they who had more income were known to have better basic and advanced financial literacy. Some interesting things were found related to the continued financial literacy of young couples, namely men who are better than women, the more age the better the literacy, the better the entrepreneurial literacy compared to those who work as employees, those who have a longer working period and Higher education has better financial literacy.\u0000Keyword: demography, financial litearcy, gender, age, job\u0000 ","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82434522","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":"Dampak Covid-19 Terhadap Kinerja Saham Emiten Indeks LQ 45","authors":"M. Rahmawati, P. Patmawati, Dwirini Dwirini","doi":"10.32524/jkb.v20i1.380","DOIUrl":"https://doi.org/10.32524/jkb.v20i1.380","url":null,"abstract":"This research is an event study research, where the researcher wants to see the content of information after the announcement of the Covid 19 case. The researcher uses a quantitative descriptive method with non-parametric analysis, using the Wilcoxon test to see the effect of performance with abnormal returns and trading activity before and after the announcement of an event. incident. Researchers used an observation period of 3 days before the announcement and 3 days after the announcement of Covid 19 by the President of the Republic of Indonesia. Hypothesis testing shows that the Z value of -2,469 with Asymp Sig (2-tailed) of 0.014 is smaller than 0.05, proving that there is a difference in abnormal returns before the announcement and after the announcement of the event, but on the contrary, testing trading activities before and after the announcement. shows a Z value of -1.838 with Asymp Sig (2-tailed) of 0.066, higher than the value of 0.05, so it can be concluded that there is no difference in the increase or decrease in stock trading volume activity significantly before and after the announcement of Covid-19.\u0000 \u0000Keyword: Abnormal Return; Trading Volume Activity; Index LQ 45; Coronavirus.\u0000 ","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72826671","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}