Jurnal Online Insan Akuntan
JURNAL ONLINE INSAN AKUNTAN (JOIA) merupakan jurnal ilmiah yang diterbitkan oleh Akademi Akuntansi BINA INSANI. Jurnal ini berisi karya ilmiah dengan bidang kajian penelitian meliputi: Akuntansi Keuangan dan Pasar Modal, Akuntansi Manajemen, Akuntansi Keperilakuan, Sistem Informasi Akuntansi, Pengauditan, Etika Profesi, Perpajakan , Akuntansi Syariah, Pendidikan Akuntansi, Good Governance, Corporate Social Responsibility, Fraud & Forensic Accounting. Media komunikasi ilmiah diterbitkan dua kali setahun (Juni dan Desember).
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147 Documents
<![CDATA[Analisis Hubungan Kinerja Lingkungan dan Profitabilitas Terhadap Nilai Perusahaan ]]>
<![CDATA[Rizqy Aiddha Yuniawati]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 7 No 2 (2022): Jurnal Online Insan Akuntan (Desember 2022) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v7i2.1962
<![CDATA[This study aims to examine the relationship between environmental performance and profitability on firm value. The method used in this research is a descriptive research method with a quantitative approach. The population in this study is textile companies listed on the Indonesia Stock Exchange. The sampling technique in this study used purposive sampling, companies listed on the Indonesia Stock Exchange and published financial statements for 2018-2019, and participated in the Company Rating Program. The type of data used is secondary data. The analytical model used is multiple linear regression with partial hypothesis test (t) and simultaneous test (F). Environmental Performance is measured by the company's performance in PROPER. Profitability is measured by return on assets (ROA). Firm value can be calculated by Tobin's Q analysis. The results of this study indicate that environmental performance and profitability have no partial effect on firm value. Furthermore, the test results simultaneously environment and profitability affect firm value. This research contributes to the environmental accounting literature, especially for sustainable development. This research is expected to provide consideration to further increase awareness of environmental performance by making accurate principles.]]>
<![CDATA[Prediksi Financial Distress pada Perusahaan Sektor Pariwisata di Kabupaten Lombok Tengah Periode 2019-2020 ]]>
<![CDATA[Nurkholik Iskandar]]>;
<![CDATA[Herlina Pusparini]]>;
<![CDATA[Nurabiah Nurabiah]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 7 No 2 (2022): Jurnal Online Insan Akuntan (Desember 2022) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v7i2.1875
<![CDATA[This study aims to analyze and determine financial conditions as well as measure financial distress predictions for tourism service companies in Central Lombok district for the 2019-2020 period, namely the period before and at any time the covid-19 pandemic using the Modified Altman Z-score analysis method. The design of this research is descriptive research with data collection techniques through documentation. The data used are secondary data, financial statements of each company and the number of companies studied as many as three companies that are clients of DES Consultants. The data were analyzed using four X ratios defined by Altman and used to calculate the Z value of each company as a measuring tool to determine the level of health. The results of this study indicate that of the three companies analyzed, there is one company that is in financial distress, namely PT SWE Development Lombok. Meanwhile, two other companies, namely PT Serangan Indah Resort and PT Salt Lombok, are in the safe zone. Of the three companies, their Z-score values both decreased in 2020. This is the effect of the covid-19 pandemic which caused the three difficulties in making a profit.]]>
<![CDATA[Profitabilitas, Leverage, Corporate Social Responsibility Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan ]]>
<![CDATA[Eny Maryanti]]>;
<![CDATA[Ruci Arizanda Rahayu]]>;
<![CDATA[Ika Putri Mujirahayu]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 7 No 2 (2022): Jurnal Online Insan Akuntan (Desember 2022) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v7i2.1885
<![CDATA[: Basically, the main goal of a company is to achieve maximum profit by producing a product and/or service that is able to be competitive in the market so as to increase the value of the company. The main purpose of this research is to find out whether profitability, leverage, corporate social responsibility and company growth can affect the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The period taken in this study is from 2018 - 2020. The population specified in the study includes all companies in manufacturing for the period 2018 - 2020 on the Indonesia Stock Exchange. The research sample was taken using purposive sampling technique. The research population data are 261 companies and the samples obtained are 104 companies. The method for data analysis used is SPPS version 25. The results of the study state that profitability proxied by EPS (earnings per share) can have a significant positive effect on firm value, leverage proxied by DER (debt to equity ratio) can affect firm value but negative. Meanwhile, the corporate social responsibility disclosed by the company has a significant positive effect on the value of the company and the company's growth which is proxied by the company's sales (sales growth) also has a positive influence]]>
<![CDATA[Analisis Penerapan Tax Planning atas PPh Pasal 21 Untuk Memperoleh Tax Saving Terhadap PPh Badan ]]>
<![CDATA[Edi Tri Wibowo]]>;
<![CDATA[Neng Asiah]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 7 No 2 (2022): Jurnal Online Insan Akuntan (Desember 2022) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v7i2.1995
<![CDATA[Pajak merupakan sebuah pengurang pendapatan pada perusahaan, oleh sebab itu perusahaan membutuhkan sebuah perencanaan yang dapat digunakan sebagai alat untuk mengefisiensi beban pajak. Salah satu cara yang dapat digunakan untuk mengefisiensikan beban pajak tersebut yakni melalui perencanaan pajak (Tax Planning) yang tepat. Tujuan penelitian ini adalah memberikan rekomendasi perhitungan PPh Pasal 21 di PT X dengan melakukan Tax Planning menggunakan metode Gross dan metode Gross Up. Penelitian dilakukan dengan metode kualitatif, yaitu deskriptif komparatif. Data penelitian berupa rekap gaji karyawan tahun 2022 dan laporan keuangan perusahaan tahun 2022. Selain itu, peneliti juga melakukan wawancara,observasi, serta tiangulasi untuk memberikan gambaran validitas dan keakuratan data. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif yaitu suatu metode yang mendeskripsikan keadaan suatu gejala yang kemudian diolah sesuai fungsinya. Peneliti juga melakukan studi pustaka untuk mengkompilasi hasil penelitian dengan teori-teori yang sudah ada sebelumnya. Hasil dari penelitian ini menunjukkan bahwa metode gross up merupakan metode terbaik untuk menghitung pajak penghasilan pasal 21 dan menghasilkan pajak penghasilan tahunan yang paling efisien. Kata kunci: Perencanaan Pajak, Pajak Penghasilan Pasal 21, Efisiensi Pajak Terhutang]]>
<![CDATA[Pengaruh Standar Akuntansi Pemerintahan dan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Dengan Pemoderasi Pengendalian Internal ]]>
<![CDATA[Gebby Berlian Laoli]]>;
<![CDATA[Aloysius Harry Mukti]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 7 No 2 (2022): Jurnal Online Insan Akuntan (Desember 2022) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v7i2.1823
<![CDATA[This study aims to determine the effect of The Implementation of Government Accounting Standards and The Utilization of Information Technology on the Quality Of Financial Reports with an Internal Control System as a moderating variable BPKAD (Badan Pengelolaan Keuangan dan Aset Daerah) in Bekasi City. This research is quantitative research. With a causal research approach. Primary data collection was carried out by distributing questionnaires to all employees at the BPKAD in Bekasi City. Data analysis was performed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) model through SmartPLS 3.0 software. The results of the study show that (1) The Implementation of Government Accounting Standards has a positive effect on the Quality Performance of Financial Statements; (2) Utilization of Information Technology has a positive effect on the Quality of Financial Reports; (3) Internal Control System as a moderating variable does not have an influence on the relationship between the Implementation of Government Accounting Standards and the Quality of Financial Reports; (4) Internal Control System as a moderating variable has no influence on the relationship between Information Technology Utilization and Financial Report Quality Keywords: Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Financial Reports, Internal Control System..]]>
<![CDATA[Pengungkapan Keberlanjutan Usaha dan Kinerja Tanggung Jawab Sosial: Dampaknya terhadap Nilai Perusahaan ]]>
<![CDATA[Chita Oktapriana]]>;
<![CDATA[Kadek Wisnu Bhuana]]>;
<![CDATA[Muhammad Takrim]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 7 No 1 (2022): Jurnal Online Insan Akuntan (Juni 2022) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v7i1.2242
<![CDATA[Abstrak: Perusahaan yang telah terdaftar pada BEI akan memperhatikan nilai perusahaan sebagai salah satu factor penting dalam menarik minat investor. Dengan adanya isu keberlanjutan melalui kinerja CSR dan implementasi GCG dalam laporan tahunan perusahaan akan membantu menambah sinyal positif bagi calon investor dalam mengambil keputusan berinvestasi. Kondisi ini akan menunjukkan citra perusahaan selain dari penilaian kinerja perusahaan dari laporan keuangan. Tujuan penelitian ini adalah mencari dampak dari pengungkapan keberlanjutan perusahaan melalui kinerja CSR dan penerapan GCG perusahaan terhadap nilai perusahaan yang dilihat dari indeks harga saham di akhir periode. Jenis penelitian ini bersifat kuantitatif dengan menggunakan data sekunder. Metode pengumpulan data melalui purposive sampling dan pengolahan data menggunakan uji statistic regresi linier berganda melalui aplikasi IBM SPSS 26. Hasil dari penelitian ini menunjukkan bahwa pengungkapan laporan keberlanjutan yang dilihat dari kinerja CSR mampu memberikan pengaruh positif terhadap nilai perusahan. Sedangkan dari penelitian ini didapatkan hasil bahwa GCG memebrikan hasil negative terhadap nilai perusahaan. Kata kunci: keberlanjutan, CSR, GCG, nilai perusahaan Abstract: Companies that have been listed on the IDX will pay attention to the value of the company as an important factor in attracting investors. The existence of sustainability issues through CSR performance and the implementation of GCG in the company's annual report will help add a positive signal to potential investors in making investment decisions. This condition will show the company's image apart from the company's performance appraisal from the financial statements. The purpose of this study is to find out the impact of the disclosure of corporate sustainability through CSR performance and the implementation of corporate GCG on corporate value as seen from the stock price index at the end of the period. This type of research is quantitative using secondary data. The data collection method is through purposive sampling and data processing uses multiple linear regression statistical tests through the IBM SPSS 26 application. The results of this study indicate that the sustainability reports disclosure seen from CSR performance is able to have a positive influence on corporate value. Meanwhile, from this study, it was found that GCG gave negative results to corporate value. Keywords: sustainability, CSR, GCG, corporate value]]>
<![CDATA[Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas ]]>
<![CDATA[Ferisanti Ferisanti]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 7 No 2 (2022): Jurnal Online Insan Akuntan (Desember 2022) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v7i2.2294
<![CDATA[Abstrak: Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Likuiditas dan Solvabilitas baik secara parsial maupun secara bersama–sama terhadap Profitabilitas Perusahaan Makanan dan Minuman. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dan verifikatif dengan pendekatan kuantitatif. Sampel pada penelitian ini adalah perusahaan industri makanan dan minuman. Data penelitian diolah menggunakan SPSS versi 25 yang bertujuan untuk menganalisis pengaruh likuiditas dan solvabilitas terhadap profitabilitas. Hasil penelitian ini menunjukan bahwa likuiditas secara parsial tidak berpengaruh terhadap profitabilitas dan solvabilitas secara parsial berpengaruh terhadap profitabilitas sedangkan secara simultan likuiditas dan solvabilitas berpengaruh terhadap profitabilitas. Kata kunci: Likuiditas , Solvabilitas dan Profitabilitas This study aims to obtain empirical evidence about the effect of Liquidity and Solvency either partially or jointly on the Profitability of Food and Beverage Companies. The method used in this study is a descriptive and verification research method with a quantitative approach. The sample in this study is a food and beverage industry company. Research data is processed using SPSS version 25 which aims to analyze the effect of liquidity and solvency on profitability. The results of this study indicate that liquidity partially does not affect profitability and solvency partially affects profitability while simultaneously liquidity and solvency affect profitability. Keywords: Liquidity,. Solvency and Profitability]]>
<![CDATA[Dinamika Keagenan Organisasi Nirlaba ]]>
<![CDATA[Salim Assoba]]>;
<![CDATA[Lia Uzliawati]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 8 No 1 (2023): Jurnal Online Insan Akuntan (Juni 2023) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v8i1.2055
<![CDATA[Organisasi nirlaba suatu organisasi yang bersasaran pokok untuk mendukung suatu isu atau perihal di dalam menarik perhatian publik untuk suatu tujuan yang tidak komersial, tanpa ada perhatian terhadap hal-hal yang bersifat mencari laba (moneter). Organisasi nirlaba meliputi rumah ibadah, sekolah negeri, derma publik, rumah dan klinik publik, organisasi politis, bantuan masyarakat dalam hal perundang-undangan, organisasi jasa sukarelawan, serikat buruh, asosiasi profesional, institut riset, museum, dan beberapa para petugas pemerintah. Organisasi yang cakap memanfaatkan kesempatan untuk dapat mengelola dengan baik, mengelola niat, emosi dan empati donatur sehingga mendapatkan peluang nilai tambah berupa kepercayaan dari masyarakat.]]>
<![CDATA[Penilaian Kinerja Keuangan Menggunakan System DuPont dan Metode Economic Value Added (EVA) pada PT. Krakatau Steel TBK ]]>
<![CDATA[Ita Lestari]]>;
<![CDATA[Lia Uzliawati]]>;
<![CDATA[Khoerunnisa Khoerunnisa]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 8 No 1 (2023): Jurnal Online Insan Akuntan (Juni 2023) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v8i1.2018
<![CDATA[Penelitian ini bertujuan untuk mengetahui Penilaian Kinerja Keuangan Menggunakan System Du Pont dan Metode Economic Value Added (EVA) Pada PT. Krakatau Tbk yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2013-2018. Penelitian ini menggunakan tipe penelitian deskriptif analisis statistik dengan pendekatan kuantitatif. populasi pada penelitian ini berjumlah 16 perusahaan Penelitian ini menggunakan data laporan keuangan dengan time series selama 5 tahun terakhir. Pengambilan sampel dalam penelitian ini menggunakan teknik Purposive Random Sampling. Sampel penelitian ini yaitu PT.Krakatau Steel Tbk. Periode 2013-2018. Hasil Penelitian ini adalah Perbandingan kinerja keuangan PT.Krakatau Steel Tbk yang terdaftar di BEI dengan melalui pendekatan metode Du Pont dan EVA mengahasilkan nilai yang sama. Metode Du Pont pada penelitian ini dikatakan sama dibandingkan dengan metode EVA, karena rata-rata nilai Du Pont pada PT.Krakatau Steel Tbk yang terdaftar di BEI sama-sama di bawah nilai standar industri Du Pont dan EVA.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Kibin ]]>
<![CDATA[Indyyati Indyyati]]>;
<![CDATA[Heni Indah Pratiwi]]>;
<![CDATA[Lia Uzliawati]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 8 No 1 (2023): Jurnal Online Insan Akuntan (Juni 2023) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v8i1.2068
<![CDATA[Abstract: The Purpose Of This Reseach Is To Find Out There are still many Micro, Small and Medium Enterprises in the Kibin District that have not applied the principles of accounting information; Micro, Small and Medium Enterprises in the Kibin District have not received empowerment and education regarding accounting information to be applied in their business activities from the Kibin District Government authorities; and Micro, Small and Medium Enterprises in the Kibin District area only rely on simple financial records so that it is difficult to access capital services for banking companies. The purpose of this study was to determine the effect of business scale, education and training simultaneously on the use of accounting information for MSME actors in Kibin District. The research method used is causal associative with a quantitative approach. The results showed that partially the business scale variable (????1) had a positive influence on the variable use of accounting information (Y), then the education variable (????2) had an influence on the variable use of accounting information (Y). then the training variable (????3) has a negative effect on the variable use of accounting information (Y). Meanwhile, it simultaneously shows that there is an influence between the variables of business scale, education and training simultaneously (business scale, education and training) on the variable of using accounting information (Y) in Kibin District.]]>
