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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 249 Documents
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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.
Dividen Payout Ratio Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Abdul Malik; Kodriyah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.5522

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets, Debt to Equity Ratio, Cash Ratio terhadap Dividen Payout Ratio perusahaan sub sektor Logam dan Sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 7 perusahaan. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi melalui www.idx.com berupa annual report perusahaan. Alat analisis yang digunakan untuk pengujian hipotesis adalah SPPS 25. Hasil dari penelitian ini adalah (1) Hasil penelitian menunjukan Return On Assets, secara persial berpengaruh signifikan terhadap Dividen Payout Ratio. (2) Hasil penelitian menunjukan Debt to Equity Ratio, secara persial berpengaruh signifikan terhadap Dividen Payout Ratio. (3) Hasil Penelitian menunjukan Cash Ratio, secara persial tidak berpengaruh signifikan terhadap Dividen Payout Ratio
COVER, DAFTAR PENGELOlA, DAFTAR ISI 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.v9i2.5557

Abstract

Cover
Langkah Privatisasi Perusahaan BUMN Di Indonesia (Library Research Di Indonesia) Billy Adhira; Tjiptohadi Sawarjuwono
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.4650

Abstract

In BUMN (State-Owned Enterprises) in Indonesia the governance that is built is still far from the principles of GCG (Good Corporate Governance). This study aims to see how the role of privatization on the governance and performance of SOEs. This research method is Library Research where the researcher conducts a study by collecting previous studies on the role of privatization in state-owned companies in Indonesia. Previous studies have shown different results regarding the role of privatization on the governance and performance of SOEs. Basically, privatization is one solution that can improve the governance and performance of SOEs. The role of the private sector is very important in building a more professional SOE performance. However, privatization is not always able to improve the governance and performance of SOEs. The intervention of civil and military parties in BUMN is able to hinder the development of BUMN even though the privatization policy has been taken. State-owned companies should have started to build good governance even though privatization has not been carried out. It is a better step when BUMN companies are no longer disturbed by civilian or military interests so that they are able to produce good performance and are able to play a role in boosting the country's economy.

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