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Time Value of Money dalam Arisan Jajan Lebaran Ibu-Ibu
Jurnal Akuntansi dan Keuangan Pub Date : 2023-04-28 DOI: 10.36080/jak.v12i1.2118
Kharisma Salsabila, Marethaika Prajawati
{"title":"Time Value of Money dalam Arisan Jajan Lebaran Ibu-Ibu","authors":"Kharisma Salsabila, Marethaika Prajawati","doi":"10.36080/jak.v12i1.2118","DOIUrl":"https://doi.org/10.36080/jak.v12i1.2118","url":null,"abstract":"","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80348551","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
Efektivitas Informasi dan Komunikasi dalam Memitigasi Tendensi Kecurangan Pengadaan Barang dan Jasa 信息和通信在减少商品和服务欺诈倾向方面的有效性
Jurnal Akuntansi dan Keuangan Pub Date : 2023-04-28 DOI: 10.36080/jak.v12i1.2101
Frida Fanani Rohma
{"title":"Efektivitas Informasi dan Komunikasi dalam Memitigasi Tendensi Kecurangan Pengadaan Barang dan Jasa","authors":"Frida Fanani Rohma","doi":"10.36080/jak.v12i1.2101","DOIUrl":"https://doi.org/10.36080/jak.v12i1.2101","url":null,"abstract":"","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88565409","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: 4
Potensi Pajak Daerah Atas Objek Wisata dalam Upaya Meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Pamekasan 对旅游景点征税的潜力，以提高帕美卡桑地区的本土收入
Jurnal Akuntansi dan Keuangan Pub Date : 2023-04-28 DOI: 10.36080/jak.v12i1.2122
Khoirun Nisa, Evi Malia, A. Baihaki, Moh. Da'i Bachiar
{"title":"Potensi Pajak Daerah Atas Objek Wisata dalam Upaya Meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Pamekasan","authors":"Khoirun Nisa, Evi Malia, A. Baihaki, Moh. Da'i Bachiar","doi":"10.36080/jak.v12i1.2122","DOIUrl":"https://doi.org/10.36080/jak.v12i1.2122","url":null,"abstract":"","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90820661","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
Telaah Urgensi Konsolidasi Bank di Saat Pandemi 研究大流行期间银行合并的紧迫性
Jurnal Akuntansi dan Keuangan Pub Date : 2023-04-28 DOI: 10.36080/jak.v12i1.2179
O. S. Hartadinata, Elva Farihah
{"title":"Telaah Urgensi Konsolidasi Bank di Saat Pandemi","authors":"O. S. Hartadinata, Elva Farihah","doi":"10.36080/jak.v12i1.2179","DOIUrl":"https://doi.org/10.36080/jak.v12i1.2179","url":null,"abstract":"","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77696746","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
Analisis Kebutuhan Pelaku Usaha Atas SAK EMKM (Studi Kasus di Kecamatan Pasean Kabupaten Pamekasan) 分析客户对EMKM的需求(pame逃犯地区案例研究)
Jurnal Akuntansi dan Keuangan Pub Date : 2023-04-28 DOI: 10.36080/jak.v12i1.2115
Evi Malia, Aminatus Zakhra, Ika Oktaviana Dewi, Maghfiroh Maghfiroh
{"title":"Analisis Kebutuhan Pelaku Usaha Atas SAK EMKM (Studi Kasus di Kecamatan Pasean Kabupaten Pamekasan)","authors":"Evi Malia, Aminatus Zakhra, Ika Oktaviana Dewi, Maghfiroh Maghfiroh","doi":"10.36080/jak.v12i1.2115","DOIUrl":"https://doi.org/10.36080/jak.v12i1.2115","url":null,"abstract":"","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"72 8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78052168","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
Audit Report Lag Sebagai Variabel Mediasi Beberapa Faktor Determinan yang Memengaruhi Harga Saham 审计报告滞后作为中介变量，影响股票价格的多种保证因素
Jurnal Akuntansi dan Keuangan Pub Date : 2023-04-28 DOI: 10.36080/jak.v12i1.2164
Dicky Arisudhana, Ravindra Safitra Hidayat, N. Utami
{"title":"Audit Report Lag Sebagai Variabel Mediasi Beberapa Faktor Determinan yang Memengaruhi Harga Saham","authors":"Dicky Arisudhana, Ravindra Safitra Hidayat, N. Utami","doi":"10.36080/jak.v12i1.2164","DOIUrl":"https://doi.org/10.36080/jak.v12i1.2164","url":null,"abstract":"","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82146670","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
Untangling the Meaning of Photos in Corporate Social Responsibility Reporting 解读照片在企业社会责任报告中的意义
Jurnal Akuntansi dan Keuangan Pub Date : 2023-04-18 DOI: 10.9744/jak.25.1.54-68
Nabila Permatasari, A. Suryani
{"title":"Untangling the Meaning of Photos in Corporate Social Responsibility Reporting","authors":"Nabila Permatasari, A. Suryani","doi":"10.9744/jak.25.1.54-68","DOIUrl":"https://doi.org/10.9744/jak.25.1.54-68","url":null,"abstract":"This study aims to identify and analyze the meaning of photos in sustainability reports. Visual content analysis was used to determine the motives for using 1823 photos contained in 19 sustainability reports and 24 annual reports of mining companies. Mining companies are vulnerable to conflict because of the environmental pollution they cause; consequently, their legitimacy is threatened. The findings show that 32.58% of the total photos are community-related. Most photos depict the company's relationship with surrounding community groups. In addition, the company's CSR reports include several photos related to the environment, such as unpolluted nature. This is done in an effort to increase the company's legitimacy. Regarding employment practices and decent work, more photos of men than women are displayed, indicating that the mining industry is male-dominated. These findings provide a framework for informing and persuading stakeholders to appreciate the information presented in photographs.","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90534654","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
Environmental Taxation and Green Economics in Southeast Asia 东南亚的环境税收与绿色经济
Jurnal Akuntansi dan Keuangan Pub Date : 2023-04-17 DOI: 10.9744/jak.25.1.17-24
Ema Sulisnaningrum, S. Mutmainah, Eddy Priyanto, Amaury Capdeville Chapuzet
{"title":"Environmental Taxation and Green Economics in Southeast Asia","authors":"Ema Sulisnaningrum, S. Mutmainah, Eddy Priyanto, Amaury Capdeville Chapuzet","doi":"10.9744/jak.25.1.17-24","DOIUrl":"https://doi.org/10.9744/jak.25.1.17-24","url":null,"abstract":"This research aims to simulate models of taxes across Southeast Asia by inserting var models such as environment and gasoline fees. This study is for getting the idea that Southeast Asia imposes an environmental fee based on a regression model derived from Southeast Asia's energy consumption and CO2 emissions adjusted by a 10% additional tax (as a dummy variable). This study was motivated by the European Union's policy suggestions on environmental fees, which could be implemented by Southeast Asia. The log-t methods are used in this study, which allows clustering by countries into additional clubs or convergence groupings, and also for utilizing the test for converging within some panel’s states taking into account the variable’s panel data. We believe that environmental fees are an essential public policy tool in Southeast Asia for reducing CO2 emissions as well as the effects on pollutants. Gas tax or carbon pollution tax upon the energy and transportation industries have a substantial influence on raising tax collections in addition to economic expansion within Southeast Asia. Power tax could help to fund initiatives that utilize ecologically good energy while limiting the prohibiting the utilization of natural gas or eco-friendly power. In the transportation industry, the environmental taxes’ function is to reduce emissions of carbon dioxide caused as a result of less environmentally friendly public transport, as well as to support eco-friendly transport.","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"71 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79580323","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
Disclosure of Carbon Emissions, Covid-19, Green Innovations, Financial Performance, and Firm Value 碳排放披露、新冠肺炎疫情、绿色创新、财务绩效和企业价值
Jurnal Akuntansi dan Keuangan Pub Date : 2023-04-17 DOI: 10.9744/jak.25.1.1-16
P. Ramadhan, Puspita Rani, Endah Sri Wahyuni
{"title":"Disclosure of Carbon Emissions, Covid-19, Green Innovations, Financial Performance, and Firm Value","authors":"P. Ramadhan, Puspita Rani, Endah Sri Wahyuni","doi":"10.9744/jak.25.1.1-16","DOIUrl":"https://doi.org/10.9744/jak.25.1.1-16","url":null,"abstract":"The purpose of this study is to investigate the effect of the publication of carbon emissions, COVID-19, and green innovation on financial overall performance and their impact on firm value. The population utilized here are Indonesian companies registered at the Indonesia Stock Exchange from 2015 to 2021 acquired from forty-eight organizations as a sample using purposive sampling. Path analysis is used as the analysis method. This study found that the publication of carbon emissions had no enormous impact on financial performance, while COVID-19 had a full-size negative impact on financial overall performance and green inno­vation had a substantial-higher-quality impact on financial performance. Meanwhile, COVID-19 has an extensive negative impact on firm value, financial performance has a substantial effect on firm value, and disclosure of carbon emissions and green innovation has no massive effect on firm value. Similarly, financial performance cannot seriously mediate the effect of carbon emission disclosure on firm value. However, financial performance was capable of noticeably mediating the bad effect of COVID-19 on firm value and the big high effect of green innovation on firm value.","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73383871","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
Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing? 其他综合收益的重新分类是否会缩小创新会计的机会:盈余管理和收益平滑?
Jurnal Akuntansi dan Keuangan Pub Date : 2023-04-17 DOI: 10.9744/jak.25.1.25-38
M. Kusuma
{"title":"Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing?","authors":"M. Kusuma","doi":"10.9744/jak.25.1.25-38","DOIUrl":"https://doi.org/10.9744/jak.25.1.25-38","url":null,"abstract":"So far, research in Indonesia examines that the factors that influence creative accounting are the application of Good Corporate Governance, leverage, company size, and political connections, while research on the effect of other comprehensive income (OCI) as a result of the application of fair value accounting has not been widely carried out. This study finds evidence that aggregate OCI accumulation does not affect earnings management and income smoothing. However, testing on group OCI items that will be reclassified to net income has a negative effect. Asset realization commitment increases the negative effect of OCI on earnings management and income smoothing. Creative accounting through OCI can be done through a policy of delaying the realization time and or reducing the real amount of assets realized to get the net profit value according to the interests of management and the subjectivity of deter­mining the fair value of assets and liabilities.","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80345164","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
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