Jurnal Ilmiah Akuntansi Peradaban最新文献

DAMPAK IMPLEMENTASI STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH 会计准则和政府内部控制系统对政府财政责任的影响

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2023-06-30 DOI: 10.24252/jiap.v9i1.38754

Muhammad Fadil Asri, Ratna Ayu Damayanti, Nirwana Nirwana

引用次数: 0

TANTANGAN IMPLEMENTASI SUSTAINABLE DEVELOPMENT GOALS (SGDs) DI INDONESIA

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2023-06-30 DOI: 10.24252/jiap.v9i1.38916

Mirna Amirya, G. Irianto

{"title":"TANTANGAN IMPLEMENTASI SUSTAINABLE DEVELOPMENT GOALS (SGDs) DI INDONESIA","authors":"Mirna Amirya, G. Irianto","doi":"10.24252/jiap.v9i1.38916","DOIUrl":"https://doi.org/10.24252/jiap.v9i1.38916","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Tujuan Pembangunan Berkelanjutan (SDGs) mencerminkan tujuan pembangunan yang ambisius dengan visi transformatif. Agenda pembangunan baru menciptakan kerangka pembangunan holistik. Para ahli memperkirakan agenda baru itu bisa berhasil. SDGs membawa peluang besar bagi negara berkembang, termasuk Indonesia, tetapi juga tantangan besar. Studi ini mengeksplorasi tantangan utama implementasi SDGs di Indonesia. Teknik pengumpulan data menggunakan kajian literatur. Data sekunder yang digunakan berupa jurnal-jurnal penelitian yang relevan. Analisis dilakukan dengan mengidentifikasi tantangan dalam implementasi SDGs. Hasilnya menyajikan beberapa tantangan yaitu Pertama, Penyelarasan SDGs dengan perencanaan pembangunan nasional dan daerah, Kedua, Peningkatan koordinasi vertikal dan horisontal; dan Ketiga, Peningkatan partisipasi pemangku kepentingan. Implikasi penelitian ini membantu untuk meningkatkan kesadaran dan pemahaman berbagai pihak yang berkepentingan terkait implementasi SDGs dan tantangannya di Indonesia serta memitigasi tantangan-tantangan tersebut. \u0000Kata Kunci : Rencana pembangunan, Tantangan implementasi, Pemerintah Indonesia, SDGs \u0000 \u0000 \u0000 \u0000 \u0000 ","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124680296","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

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA 影响印尼制造业审计报告滞后的因素

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2023-06-30 DOI: 10.24252/jiap.v9i1.38919

Ferry Adang, Amin Wijoyo

引用次数: 0

English 英语

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2023-06-30 DOI: 10.24252/jiap.v9i1.35331

Firdha Rahmiyanti, Fitra Istianah Turahman

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POTENSI EARNINGS MANAGEMENT MEMEDIASI FINANCIAL DISTRESS 潜在的盈余管理意味着财务困境

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2023-06-30 DOI: 10.24252/jiap.v9i1.38929

Hadriana Hanafie, Nurul Hikmah, A. Efendi, Muhammad Wahyuddin Abdullah

{"title":"POTENSI EARNINGS MANAGEMENT MEMEDIASI FINANCIAL DISTRESS","authors":"Hadriana Hanafie, Nurul Hikmah, A. Efendi, Muhammad Wahyuddin Abdullah","doi":"10.24252/jiap.v9i1.38929","DOIUrl":"https://doi.org/10.24252/jiap.v9i1.38929","url":null,"abstract":"Penelitian ini bertujuan untuk menguji cash conversion cycle dan intellectual capital terhadap financial distress melalui earnings management. Populasi penelitian meliputi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Penentuan sampel berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 110. Data penelitian merupakan data sekunder yang diakses melalui www.idx.co.id dan http://finance.yahoo.com. Teknik analisis menggunakan path analysis untuk mengetahui pengaruh langsung dan tidak langsung antara variabel penelitian. Hasil penelitian menunjukkan cash conversion cycle berpengaruh positif signifikan terhadap earnings management, intellectual capital berpengaruh negatif signifikan terhadap earnings management, dan earnings management berpengaruh positif signifikan terhadap financial distress. Cash conversion cycle berpengaruh positif signifikan terhadap financial distress melalui earnings management dan intellectual capital berpengaruh negatif signifikan terhadap financial distress melalui earnings management. \u0000Kata Kunci: Siklus Konversi Kas, Modal intelektual, Manajemen Laba, Financial Distress","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127879803","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

INTELLECTUAL CAPITAL VALUE AND DISCLOSURE OF INTELLECTUAL CAPITAL ON FIRM VALUE 智力资本价值与智力资本对企业价值的披露

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2023-06-30 DOI: 10.24252/jiap.v9i1.38912

Muslim Muslim, Hajering Hajering, Yaya Sonjaya, Victor Pattiasina

{"title":"INTELLECTUAL CAPITAL VALUE AND DISCLOSURE OF INTELLECTUAL CAPITAL ON FIRM VALUE","authors":"Muslim Muslim, Hajering Hajering, Yaya Sonjaya, Victor Pattiasina","doi":"10.24252/jiap.v9i1.38912","DOIUrl":"https://doi.org/10.24252/jiap.v9i1.38912","url":null,"abstract":"The purpose of this study was to determine the effect of the value of intellectual capital and disclosure of intellectual capital on the company value of state-owned enterprises which are listed on the Indonesian stock exchange partially. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during the period 2015 -2019. By using the purposive sampling method, the total sample in this study is 45 data from 9 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through the partial test (t test) and coefficient test determination. The research findings lead to several concrete conclusions. Firstly, the study reveals a significant negative effect of intellectual capital value on firm value for state-owned companies in Indonesia. This suggests that intellectual capital alone does not guarantee an increase in firm value. Secondly, the research demonstrates a significant positive effect of intellectual capital disclosure on firm value. Active disclosure of intellectual capital information positively influences stakeholders' perceptions and builds confidence in the company's potential, ultimately enhancing firm value \u0000 \u0000Keyword: Intellectual capital; disclosure of intellectual capital; the value of the company","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"35 10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123520833","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: 1

PERSEPSI MAHASISWA TERHADAP PERATURAN PEMADANAN NIK MENJADI NPWP DAN DAMPAKNYA TERHADAP PENINGKATAN KEPATUHAN PAJAK 学生对尼克管理规则的看法变成了NPWP，以及它对税收合规的影响

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2023-06-30 DOI: 10.24252/jiap.v9i1.38917

Chelsya Chelsya, Verawati Verawati

{"title":"PERSEPSI MAHASISWA TERHADAP PERATURAN PEMADANAN NIK MENJADI NPWP DAN DAMPAKNYA TERHADAP PENINGKATAN KEPATUHAN PAJAK","authors":"Chelsya Chelsya, Verawati Verawati","doi":"10.24252/jiap.v9i1.38917","DOIUrl":"https://doi.org/10.24252/jiap.v9i1.38917","url":null,"abstract":"The role of taxes in the economy in Indonesia is enormous because taxes play a role in maintaining the balance of the country's economy and helping to create social welfare. A tax collected from tax objects and subjects is used to build public facilities for society. However, some still have income above PTKP but still need to pay and report taxes. Therefore, the government is trying to improve tax compliance by establishing a new regulation that matches NIK as NPWP. By checking NIK to NPWP, a Single Identification Number (SIN) is created so that people only need to bring 1 KTP card for administrative purposes. This study aims to determine students' perceptions and understanding of the rules for matching NIK to NPWP and their impact on increasing tax compliance. This research is descriptive research with a quantitative approach using the survey method. The results showed that students were already aware of the regulations for matching NIK to NPWP and their procedures through online media and socialization provided at the University. While the cause of the failure of NIK validation to NPWP is due to not fulfilling the requirements as a taxpayer, and the confirmation process via email has yet to be activated. \u0000 \u0000Kata Kunci : Tax; NIK; NPWP; Tax Compliance","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114777247","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 TRANSFER PRICING, ROA, LEVERAGE DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK DI BEI TAHUN 2017-2021 2017-2021年贝州逃税的转移、标签、杠杆和利润管理的影响

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2023-06-30 DOI: 10.24252/jiap.v9i1.35353

Sylvania Salsabilla, Fajar Nurdin

引用次数: 0

KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI CILACAP: DAMPAK APLIKASI SAKPOLE, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN CILACAP上的汽车税合规:SAKPOLE应用程序的影响、服务质量和税收制裁

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2023-06-30 DOI: 10.24252/jiap.v9i1.34379

Dewi Kusuma Wardani, Tri Wulandari

引用次数: 0

PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO AKTIVITAS DAN RASIO PASAR TERHADAP RETURN SAHAM SEBELUM DAN SELAMA PANDEMI COVID-19 流动性比、盈利能力比、活动与市场活动与19大流行前和期间股票回报率的影响

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2023-06-30 DOI: 10.24252/jiap.v9i1.37695

Anggreni Shinta Djapalata, Sulistyo Sulistyo, Dimas Emha Amir Fikri Anas

{"title":"PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO AKTIVITAS DAN RASIO PASAR TERHADAP RETURN SAHAM SEBELUM DAN SELAMA PANDEMI COVID-19","authors":"Anggreni Shinta Djapalata, Sulistyo Sulistyo, Dimas Emha Amir Fikri Anas","doi":"10.24252/jiap.v9i1.37695","DOIUrl":"https://doi.org/10.24252/jiap.v9i1.37695","url":null,"abstract":"Pada penelitian ini bertujuan untuk menguji pengaruh dari rasio likuiditas, profitabilitas, aktivitas, dan pasar pada return saham pada periode sebelum dan selama pandemic pada 17 perusahaan makanan dan minuman di bursa efek Indonesia selama periode 2019-2021 yang dipilih menggunakan teknik porpusive sampling. Menggunakan deskriptif dengan pendekatan kuantitatif, data diambil dari laporan keuangan yang tersdapat di situs resmi Bursa Efek Indonesia, www.idx.co.id. Galeri investasi Universitas PGRI Kanjuruhan Malang. Data kemudian dianalisis dengan menggunakn teknik regresi linier berganda. Hasil dari penelitian ini, menunjukkan dalam masa sebelum dan selama pandemi, terbukti dari hasil studi bahwa rasio likuiditas, profitabilitas, aktivitas, dan pasar secara umum mempengaruhi return saham.. Namun, secara parsial, rasio likuiditas tidak memiliki pengaruh pada return saham pada masa sebelum dan selama pandemi, rasio profitabilitas berpengaruh pada return saham pada masa sebelum dan selama pandemi, rasio aktivitas tidak berpengaruh pada return saham pada masa sebelum pandemi, namun memiliki pengaruh pada return saham pada masa selama pandemi, dan rasio pasar tidak berpengaruh pada return saham pada masa sebelum dan selama pandemi.","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123554395","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