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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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Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Pemerintah Provinsi Banten Tahun 2019 – 2020 Deviani Kusumawati
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.v10i1.4801

Abstract

This study aims to determine the impact of the Covid-19 pandemic on the financial performance of the Banten Provincial Government for the 2019–2020 Fiscal Year. Methods: The data used in this study is in the form of secondary data consisting of data derived from the Regional Revenue and Expenditure Budget Realization Report. Banten Provincial Government from 2019 - 2020. This data was obtained from the official website of the Banten Province PPID. The variables used in this study are the ratio of regional financial independence, the effectiveness ratio of Regional Original Income (PAD), the efficiency ratio of regional expenditures and the ratio of unexpected expenditures. The results of this study indicate that the ratio of financial independence is moderate with a participatory relationship pattern. The average level of effectiveness of PAD is quite effective. The average level of regional financial efficiency is classified as efficient, and the average unexpected expenditure increased by 3.60%.
Economic Performance Of Manufacturing Companies In Indonesia: Tangible Assets, It Capabilities, And Water Accounting Arry Eksandy; Irma Paramita Sofia; Rudi Harianto; Farhan Ady Pratama; Riski Ulan Sari
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.v10i1.4900

Abstract

Abstract This study aims to examine the effect of tangible assets, IT capabilities, and water accounting on the economic performance of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Determination of the sample in this study using purposive sampling method. The research data in this study were obtained from audited annual financial reports, sustainability reports, and company performance summaries obtained from the Indonesian stock exchange website (www.idx.com) which were analyzed using a panel regression model. The results showed that tangible assets had a positive effect on economic performance, IT capabilities had no effect on economic performance and water accounting had no effect on economic performance. Keywords: Economic Performance, Tangible Assets, IT Capabilities, Water Accounting
The Effect Of Tax Office Service Quality And Taxpayer Income On Land And Building Tax Compliance Nela Dharmayanti
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.v10i1.4927

Abstract

The purpose of this study is to examine the effect of the tax office's service quality and the taxpayer's income on the compliance variable for paying Land and Building Tax partially and simultaneously. This type of research is classified as qualitative research that is quantified. The population in this study is the Periuk Village community listed in the tax payable notification letter (SPPT) totaling 2,172 people with a sample of 96 people. This study uses the Slovin formula as a sampling approach. Multiple regression is the data analysis approach used. The findings of this study reveal that while the quality of the tax office's service has no significant effect on compliance with Land and Building Tax, taxpayer income has a considerable favorable effect on adherence. The tax office's service quality and the taxpayer's income, either separately or in combination, significantly impact compliance with Land and Building Tax
The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia Agus Triyani; Wulan Budi Astuti; Suhita Whini Setyahuni; Salsabilla Putri
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.v10i1.5109

Abstract

This study intends to examine the effect of sustainability performances on the capital structure of high-tech companies in Indonesia. High-tech companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, high-tech companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 high-tech companies in Indonesia. We identified factors that affect capital structure of high-tech companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of high-tech companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of high-tech companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects. Keywords : Sustainability performances, Capital structure, CSR performances, High-tech company.
Trend Analysis Of ESG Disclosure On Green Finance Performance In Indonesia, Malaysia & Singapore Exchanges Azwani Aulia; Fiona Febriyanti; Lita Permata Umi
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.v10i1.5439

Abstract

Green Finance in the banking sector is a new issue in the financial world because it is considered capable of increasing economic growth, by conserving natural resources so that economic development continues to be sustainable. This study aims to determine what factors affect financial performance in disclosing ESG items, so that company management can imply the results of this study which are expected to provide direct or indirect benefits for companies in the banking sector. The author collects independent variables related to the research, namely operational performance, financial performance, with firm value as an intervening variable. The population of this study is the banking sector companies listed on the Indonesia, Malaysia and Singapore Stock Exchanges. This study uses quantitative methods with secondary data using multivariate analysis with a structural equation modeling-partial least square (SEM-PLS) approach. The main challenge in implementing green investment is the lack of incentives from the government and stakeholders. This is indicated by the results of the H1 study; H3; H4; H6; H7 has a significant result because it has a p value below 0.05. While H2; H3; H5; H8; H9; H10 has an insignificant result because it has a p value above 0.05. Responding to the challenges of sustainable finance requires policy tools from various relevant ministries and institutions. Suggestions for future researchers are to try to re-examine using other test tools, such as SPSS or eviews.
Determinan Penggelapan Pajak: Sudut Pandang Wajib Pajak Orang Pribadi Aliffina Tazkiyannida; Amir Hidayatulloh
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.v10i1.5449

Abstract

The Effect Of Islamic Social Reporting And Profitability On Assets On Fiscal Aggressiveness With An Independent Commissioner As A Moderator Variable Dien Sefty Framitha; Nana Umdiana; Elsa Amelia Ristia Depi
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.v10i1.5553

Abstract

This study aims to examine the influence of Islamic Social Reporting and Return On Assets On Tax Agressiveness With Independent Commissioner As a Moderation Variable. This study was conducted on company listed in Jakarta Islamic index during the 2015-2019. The determination of sample by using purporsive sampling method. The number of samples of this study were 11 companies for 5 years with a total of 55 data samples. The data analysis method using multiple linear regression analysis method and moderate regression analysis (MRA) with the help of IBM SPSS 25 software. The results showed that Islamic Social Reporting And Return On Assets does not affect the tax aggressiveness. Independent Commissioner can moderate the effects of Islamic Social Reporting on tax aggressiveness. However, Independent Commissioner is not able moderate the effects of Return On Assets on tax aggressiveness.
Settlement Of Stock Price Issues With Dividend Payout Ratio And Debt To Asset Ratio As Moderating Variables In The Retail Sub Sector Denny Kurnia; Deni Sunaryo
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.v10i1.5621

Abstract

This study aims to examine the effect of Net Profit Margin (NPM), Quick Margin (QR), and Receivable Turnover Ratio (RT) on stock prices moderated by Dividend Payout Ratio and Debt to Asset Ratio. This study uses the research object of retail sub-sector companies in Southeast Asia for the period 2012-2020. The data collected is secondary data with the documentation method in the form of the company's annual report. In this study, the sampling used nonprobability sampling technique with purposive sampling type, in which there are 10 companies in Southeast Asia that have complete financial statements according to the variables studied so that 72 research samples are obtained. The research method uses descriptive analysis, classical assumption test, measurement with autocorrelation. Multiple regression analysis, moderated regression analysis, adjusted R2. The results of this study are that NPM and RCT have no significant and partial effect on stock prices, while QR has a partial and significant effect on stock prices. The F test shows the results that NPM, QR, and RCT have a simultaneous effect on stock prices. In the results of the DPR MRA test, it can moderate the effect of NPM, QR, and RCT on stock prices, while DAR can only moderate the effect of RCT on stock prices.
Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach Winwin Yadiati; Anhinta Rezwiandhari; Ramdany
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.v10i1.5676

Abstract

This study aims to investigate the impact of the hexagonal fraud theory in the detection of fraud in the financial statements of state-owned enterprises (BUMN). This study is a quantitative approach whose data comes from the company's annual financial statements published by the Indonesia Stock Exchange (IDX) using multiple regression analysis techniques. The results of the study explain that simultaneously Financial Stability (Stimulus), External Pressure (Stimulus), Nature of Industry (Opportunity), Auditor Change (Capability), Change of Directors (Rationalization), Number of CEO Images (Arrogance), and Cooperation with Government Projects (Collusion) has a positive effect in detecting fraudulent financial statements of SOEs. Partially Financial Stability, External Pressure, Nature of Industry, Change of Directors, and Cooperation with Government Projects have a positive effect in detecting fraudulent financial statements of SOEs. Changes in Auditors and the Number of CEO Images have no effect in detecting fraudulent financial statements in BUMN for the 2012-2019 period. The results of this study can provide an overview of the factors that may cause fraudulent financial statements in SOEs. It is hoped that the results of this study can provide input to interested parties in strategic decisions.
An Analysis Of Factors Affecting The Financial Distress: The Case Of SOEs In Indonesia Nikke Yusnita Mahardini; Bandi
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.v10i1.6144

Abstract

The results of company performance can be determined by one of the internal factors of the company, namely the characteristics possessed by the CEO. Echelon theory explains that vision and strategy choices can be influenced by CEO experience and personality which ultimately affect company performance. The motivation for this study is that in Indonesia it is still rare to use a combination of CEO characteristics variables and financial indicators as factors that can affect financial distress in companies. The aim of this study is to examine the impact of CEO characteristics and financial indicators on financial distress in state-owned companies in Indonesia. This study uses state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange as the research population. The research data was tested using Logistic Regression Analysis. The research findings show that CEO age and sales growth have a significant effect on financial distress. While CEO tenure, CEO educational background, and total liabilities to total assets have no significant effect on financial distress.

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