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INDONESIA
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Published by Universitas Serang Raya
ISSN : 23392436     EISSN : 25495968     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
Arjuna Subject : -
Articles 11 Documents
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Search results for , issue "Vol. 9 No. 2 (2022)" : 11 Documents clear
The Time-Driven Activity-Based Costing Than Hotel Management Methods For Determining The Cost Of Hotel Room Service? (Case In The Grand Nanggroe Hotel Banda Aceh) Livya Zahara; Indayani Indayani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.3105

Abstract

The aims of the research are to analyze the calculation of Time-Driven Activity-Based Costing (TDABC) with the hotel management method to calculate the cost of hotel room services at Grand Nanggroe Hotel Banda Aceh, and the causes of the differences to help the hotel management to determine which method is more efficient. The type of this research is a quantitative descriptive. The strategy is action research. The time horizon is a cross-sectional. The result showed that the cost of hotel room services by TDABC is higher for three type of rooms compared to the management method. This differences cause by the management method that allocated unit costs into one cost driver resulting in lower costs, besides that, the management method did not include facility costs such as labor costs and depreciation costs that related with room division. Furthermore, the result of this research indicates that there is IDR 882,940,385 an unused capacity cost which can be eliminated or maximized by the hotel management.
Capital Expenditure Analysis In District And City Province Of Central Java Anna Sofia Atichasari; Rida Ristiyana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4017

Abstract

The demands of public accountability and transparency make local governments have to be able to optimize capital expenditures to improve public services and increase economic productivity, so that equitable development can be successful both at the center and the regions. The motivation of the research is to analyze capital expenditure in terms of the level of economic growth, regional revenue allocation, general allocation funds, special allocation funds, value for money (economical, efficient, effective). The type of causality and descriptive approach involves 29 districts and 6 cities in Central Java province for the 2014-2019 period using purposive sampling so that the number of observation data (n) = 210. The analysis technique uses panel data regression. The results of the study found that the level of economic growth had a negative and significant impact on capital expenditures for the allocation of local revenue, general allocation funds, special allocation funds had a positive and significant impact on capital expenditures. Economical has no impact on capital expenditures. Efficient and has a negative impact on capital expenditures. Ratio analysis shows economic performance; efficient ratio indicates efficient performance and effective ratio indicates ineffective performance.
The Impact Of Credit Risk On The Profitability With Characteristics Bank As Control Variables Rini Syahril Fauziah; Nur Hidayah K Fadhilah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4346

Abstract

The role of a bank cannot be separated from the existence of credit loans. On the other hand, credit loans will be profitable for banks but have the risk of default. In order to determine the extent of the influence of bad loans on return on assets with the characteristics of the bank as a controller in the banking sector listed on the Indonesia Stock Exchange in 2015-2019, this research is aimed at. Puposive sampling was chosen as a sampling technique where the data obtained were 23 companies with a 5-year observation period. The process of data analysis was carried out through multiple linear regression analysis. The statistical application used is the SPSS Statistic 25 application. The results found from this study, simultaneously bad loans have an influence on return on assets. Partially, net performing loans have a negative and significant effect on return on assets. Then, the Loan to Deposit Ratio has a positive and significant effect on the return on assets. The existence of the characteristics of the bank as a controller in this study has an influence on the relationship between the independent variable and the dependent variable.
Determinant Of Tax Avoidance During Covid-19 Pandemic On Tourism, Restaurant, And Hotel Companies In Indonesia Stock Exchang Lulu Nailufaroh; Dian Maulita; Dien Sefty Framitha
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4392

Abstract

Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Owing to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus,As a result, the revenue of the tourism sector has decreased. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Due to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus income in the tourism sector is reduced. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are included in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance. in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance.
Internal Control System, Whistleblowing System, Organizational Commitment And Fraud Prevention: Individual Morality As A Moderating Variable : MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI Dinda Dwiyanti; Agung Prasetyo Nugroho Wicaksono; Ihyaul Ulum
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4577

Abstract

The purpose of this study is to examine the effect of the internal control system, whistleblowing system, and organizational commitment to fraud through individual morality as moderation. This research is associative descriptive research. The population used is all permanent employees of Bank BNI Tulungagung with a sampling form of convenience sampling set by the researcher as many as 55 respondents. The analysis method of this research is PLS analysis through SEM approach by utilizing SmartPLS 3.0 software. The results showed that the internal control system had a significant effect on fraud prevention. However, the whistleblowing system and organizational commitment do not affect fraud prevention. Individual morality weakens the relationship of the internal control system to fraud prevention.
Comparative Analysis of Financial Performance Before and During the Covid-19 Pandemic at BTPN Syariah Desmy Riani; Denia Maulani; Dewi Megawati; Hannisa Rahmaniar; Puspita Sari; NA Rumiasih
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4591

Abstract

This research aims to see the financial performance of BTPN Syariah before and after the COVID-19 pandemic as measured by profitability and liquidity ratios. The method used in this research is the quantitative data method, the type of data used is secondary data. By using financial data sourced from the balance sheet and profit and loss statements of BTPN Syariah in 2016-2020. This study uses a descriptive analysis method with a quantitative approach. Based on the results of research on financial performance as measured by profitability ratios with indicators of ROA, there was decrease before and after covid by 5.03 percent, which was caused by decrease in profit. The BOPO ratio there was decrease before and after covid by 6.35 percent, which was caused by decrease in operating income. However, ROA and BOPO are still in very healthy categorization, both before the pandemic and after the pandemic. In the NOM ratio, the performance before pandemic in less healthy category and after pandemic there was decrease by 0.39 percent to be unhealthy which cause by decrease in net operating income. The ROE ratio before the pandemic was in very healthy condition, after the pandemic there is decrease by 11.89 percent to be healthy enough. Then the measurement of financial performance using the liquidity ratio by the FDR parameter, financial performance both before and during the pandemic was in quite a Healthy condition. In the ratio of NPF, FAR, and Quick Ratio, the performance before and after the pandemic was in very healthy condition.
The Influence Of The Quality Of Financial Reports On The Performance Of Public Sector Organizations Dabella Yunia; Galih Fajar Muttaqin
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4606

Abstract

The purpose of this study was to examine the quality of financial reports based on gender effect on the performance of public sector organizations (non-government) and to test accountability on the performance of public sector organizations (non-government), as well as to examine the moderation of the variables of public accountability. The data used in this study is primary data. The data source is a Public Sector Organization registered with the Ministry of Law and Human Rights of the Republic of Indonesia (https://ahu.go.id/). The selection of the Banten region in this research location is because Banten has both medium and large public sector organizations. Most are dominated by public sector organizations whose financial operations must be carried out by accountants and public managers. Statistical analysis in this study uses software Partial Least Square (PLS) version 3. The quality of financial reports prepared by women and men in public sector organizations affects the performance of public sector organizations. Accountability affects the performance of public sector organizations. Accountability can moderate the quality of financial reports on the performance of public sector organizations. The results of the research are used as material to find the best solution or possibility in solving social problems, to analyze social phenomena that occur in society.
Dividend Policy As Moderating The Effect Of Intellectual Capital And Insider Ownership On Stock Return Akhmad Sigit Adiwibowo; Nurma Yunitasari; Putri Nurmala
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4627

Abstract

This study aims to determine the effect of Intellectual Capital and Insider Ownership on Stock Return, and determine the effect of Dividend Policy in moderating the relationship beetween Intellectual Capital and Insider Ownership on Stock Return in LQ45 companies listed on Indonesia Stock Exchange for the 2016-2020 period. Based on the purposive sampling method, a sample of 26 companies was obtained. The analytical method used is descriptive statistical method using a moderation regression analysis tool. The results of this study indicate that Intellectual Capital and Insider Ownership have a significant effect on Stock Return. Dividend Policy can moderate the effect of Intellectual Capital on Stock Return. Dividend Policy is not able to moderate the effect of Insider Ownership on Stock Return.
Change Of Public Accounting Firm: Analysis Based On Ceo Turnover And Modified Audit Opinions Denny Putri Hapsari; Herman Wijaya; Nana Umdiana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4810

Abstract

This study aims to determine the factors that can affect the turnover of Public Accounting Firms. The factors used are CEO (Chief Executive Officer) changes and audit opinions. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. To obtain samples with the required criteria use the purposive sampling method. Hypothesis testing is done by logistic regression due to the dependent variable, which is the change of public accounting firm used is a dummy. The results of this test indicate that (1) the CEO (Chief Executive Officer) change has a significant effect on the change in the Public Accounting Firm (2) Audit opinion has no significant effect on the change in the Public Accounting Firm.
The Effect Of Dividend Per Share , Earning Per Share & Debt To Equity Ratio On Stock Prices With Perceived Risk Of Stocks As Moderating Variables Denny Kurnia
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.5108

Abstract

This study uses an empirical study for the Automotive and Spare Parts Subsector companies in Southeast Asia for the 2012-2019 period. The purpose of this study is to determine the analysis of Dividend Per Share (DPS), Earning Per Share (EPS) and Debt to Equity Ratio (DER) to Stock Prices moderated by Perceived Risk Shares. The data used in this study is secondary data from the Automotive and Spare Parts Sub-sector companies in Southeast Asia for the period 2012-2019. The sampling method was taken and produced 20 companies as samples. The statistical analysis used in this study is the analysis of moderated regression analysis (MRA), multiple linear regression, partial test and simultaneous test with SPSS version 21. The study concludes that all independent variables have an effect on stock prices but are not significant. Based on the results of the coefficient of determination test, the value of adjust R square is 25.2%, the remaining 74.8% is influenced by variables outside this study.

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