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INDONESIA
JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Published by STIE PGRI Dewantara Jombang
ISSN : -     EISSN : 26544369     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Juni dan Desember dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi.
Arjuna Subject : -
Articles 66 Documents
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PERLAKUAN AKUNTANSI UNTUK HERITAGE ASSET PADA PENINGGALAN PURBAKALA Langgeng Prayitno Utomo
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 4 No 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

This study aims to assess the accounting treatment for heritage assets at the Mojokerto Cultural Heritage Preservation Center. This study used a qualitative approach. The data used was primary data obtained through in-depth interviews with informants. In addition, secondary data in the form of financial reports were also used to complete the research. The analysis tool used source triangulation. The results showed that the management of historical assets at the Mojokerto Cultural Heritage Preservation Center was in accordance with the Government Accounting Standard Guidelines 07, which was recognized after a letter of determination from the authorities was issued. Although the valuation of historic assets was still having difficulty determining the method that was in accordance with Government Accounting Standard Guidelines 07, namely historical assets were valued at zero and disclosed in the Notes to Financial Statements without value by only stating the number of units of the historic asset and only recording the price of the fee for the discovery of historical objects at the registration section at the Mojokerto Cultural Conservation Preservation Center
PENGGUNAAN ANALISIS TREND DALAM MENILAI KINERJA KEUANGAN PT ALFA ENERGI INVESTAMA TBK TAHUN 2018-2020 Sherly Herlina Mirta; Hari Sulistiyo
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 4 No 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

The purpose of this study was to evaluate PT Alfa Energi Investama Tbk's financial performance utilizing trend analysis on the statement of financial position and income statement. The technical analysis in this study was conducted through a library study, in which data collection procedures were used to obtain documents or corporate reports connected to the concerns highlighted by the researcher. According to the findings of the author's estimates utilizing trend analysis in this study, PT Alfa Energi Investama Tbk's financial performance from 2018 to 2020 is still considered strong and healthy, despite losses in 2018. However, the company was able to rise and earn profits in 2019 and 2020, demonstrating that the company is still able to function and operate in such a way that the company's financial performance has improved and the company can be considered financially healthy.
ISSUES OF MANAGING RISKS IN INDONESIAN BANKS DURING COVID-19 PANDEMIC CRISIS Pranoto Effendi
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 4 No 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

The Covid-19 pandemic has had a substantial negative impact on the banking sector in Indonesia. The purpose of this study is to survey various initiatives and measures by the Indonesian banks and the financial authority organization to alleviate and anticipate this impact. This research employs simple qualitative analysis, which aims to identify issues pertinent to risk management activities by the Indonesian Financial Authority and the banks in preparing for the worst scenario. Data used in this study are news articles taken from Republika Newspaper website. The result shows that the Indonesian Authority and its banks take various actions and plans, which are crucial in managing the banks to survive the pandemic crisis. The pandemic also has brought changes to the landscape of the Indonesian financial industry in a better way to manage risks to prepare for a similar crisis in the future.
ANALISIS PRODUK EFEK BERAGUNAN ASET SYARIAH DAN PERBANDINGANNYA DENGAN KONVENSIONAL Nur Faizin Muhith; Aryo Prakoso; Nur Anisah; Husnul Hatimah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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This article is a literature review that aims to describe, explain, and answer in more detail the problems of conventional Asset-Backed Securities (ABS) and compare them with sharia ABSs. From the results of the literature review, it is known that conventional ABS and sharia ABS are not much different in concept. Sharia ABS in its issuance is still based on sharia principles. Furthermore, there are two sharia ABSs, namely Collective Counter Investment (CCI), the second ABS issued by asset financial institutions. The difference between the two lies in the issuer and the assets that form the basis of the Islamic Securities issuer. The result of this paper is that it can increase literacy, especially in asset-backed securities products, and provide direction for further research.
ANALISA PERHITUNGAN PAJAK PENGHASILAN PASAL 21, SEBAGAI PERENCANAAN PAJAK PENGHASILAN BADAN KANTOR JASA AKUNTAN SURABAYA Jessica Fernanda; Lusy Lusy
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

As the biggest source of state revenue, tax that is directly related to employees is income tax article 21. This study aims to analyze the calculation of income tax article 21 with 2 methods (net, gross, and gross up) as an effort to plan corporate income tax on one Accountant Service Office in East Surabaya. The research object is located in the city of Surabaya and is engaged in services such as bookkeeping services, tax services, financial consulting services, and so on. This study uses a qualitative approach method supported by quantitative data. The data used are salary data for permanent employees in 2017, the company’s article 21 PPh calculation, and PPh regulation. The conclusion from this study is that the Gross Up method is the best and most effective method for Corporate Tax Planning. The Gross Up method allows companies to provide tax benefits to employees and can be used as a deduction from the company’s gross income so that the Corporate Income Tax paid is smaller. This research is limited to one company only, the development of which can be done by distributing questionnaires related to the calculation of income tax article 21.
PENGARUH TRANSAKSI NON TUNAI TERHADAP JUMLAH UANG BEREDAR DENGAN INFLASI SEBAGAI VARIABEL MODERASI Shinta Ainur Rahmadani; Nurma Yunita; Aprika Wanti Pratama; Maya Panorama
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

Non-cash transactions in monetary policy affect the level of money circulating in society. In addition, another factor that affects the amount of money in circulation is inflation. Non-cash transactions in this study use Debt non card transaction, Credit non card transaction, and electronic money (e-money). This study aimed to determine the effect of non-cash transactions on the money supply in Indonesia with inflation as a moderating variable during 2019-2021. The research uses secondary data and the analysis technique used is multiple linear regression analysis and the Moderating Regression Analysis (MRA) test. The results of the study state that non-cash transactions have a partially and simultaneously significant effect on the money supply and that inflation can strengthen the relationship between non-cash transactions and the money supply.
PENERAPAN DAN PENYAJIAN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH Novita Mardiani; Hadi Sucipto
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

This study aims to determine the application and presentation of financial statements in accordance with micro, small and medium entity financial accounting standards at UD Tiga Putra. This research is a qualitative descriptive study. Sources of data in this study used primary data types obtained through interviews, documentation, and observation. From the results of the study it is known that: 1) UD Tiga Putra has not fully implemented correctly due to limited human resources, 2) UD Tiga Putra acknowledges the recognition and measurement of several accounts in the statement of financial position such as inventory accounts, payables, accounts receivable, and capital; 3) UD Tiga also recognizes the recognition and measurement of income accounts in the income statement that have not been realized in the form of financial statements according to SAK. From the results of this study, it is suggested to business owners to increase the capacity of their employees, especially those in charge of recording transactions to presenting financial reports. Some things that can be done include participating in training, especially regarding the presentation of financial reports or collaborating with universities to be willing to provide assistance at UD Tiga Putra.
FENOMENA KECURANGAN PEMESANAN PADA JASA TRANSPORTASI ONLINE DALAM PERSPEKTIF FRAUD TRIANGLE Risal Risal; Jaurino Jaurino; Endang Kristiawati Kristiawati; Sartono Sartono; Renny Wulandari
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 2 (2022): Juli (2022) - Desember (2022)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

Abstract The background of this research is that online transportation service providers found fraud committed by online transportation drivers, using fake GPS applications, making fictitious orders, and giving the highest star rating. This study aims to analyze the effect of internal control, morality, and pressure on fraudulent ordering behavior in online transportation services. This study uses a quantitative approach. The sampling technique was purposive sampling with a total sample of 100 respondents. The data type is primary data using a questionnaire tested by multiple regression analysis. The study results show that the variables of internal control, morality, and pressure influence online transportation services' fraudulent ordering behavior in Pontianak.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Safana Aulia Amri; Subadriyah Subadriyah
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

This research aims to measure and determine tax avoidance activities. This type of research uses a quantitative approach. The research population is all food and beverage industry companies (eight classes) listed on the Indonesia Stock Exchange for 2016-2020. The sample used in this study was 40 companies using a purposive sampling technique. The analytical tool used is multiple linear regression with SPSS tools. The study showed that capital intensity does not affect tax avoidance. Inventory intensity has a negative effect on tax avoidance. Meanwhile, sales growth has a positive effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI LITERATURE Yohana Ernawati; Lilis Ardini
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

Indonesia's economic growth and development situation has a very immediate impact on competition. Competition has become tighter felt by various companies, namely trading companies, service companies, and manufacturing companies which have the same goal, namely to earn and increase profits by considering the existing market share to maintain viability. The research was conducted to determine the factors significantly affecting the acceptance of a going concern audit opinion. The factors influencing the receipt of a going concern audit opinion include the reputation of the Public Accounting Firm, company size, and the previous year's audit opinion. The research method used is a qualitative descriptive method in the form of a literature review/study of the literature; that is, the research results are explained in one sentence. The analysis results show that financial factors have a more significant influence in obtaining acceptance of a going concern audit opinion.

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