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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Pendidikan Nasional
ISSN : 25282093     EISSN : 25281216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur (setara dengan hasil penelitian) dibidang akuntansi, bisnis, keuangan dan ilmu ekonomi. Jurnal Ilmiah Akuntansi dan Bisnis menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perhotelan, Perpajakanan, Auditing serta Sistem Informasi Akuntansi.
Arjuna Subject : -
Articles 167 Documents
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PENGARUH IMPLEMENTASI GOOD PUBLIC GOVERNANCE DAN INTEGRITAS SISTEM PELAYANAN UNGGULAN TERPADU (SIPUTU) TERHADAP KINERJA KEPOLISIAN RESOR KARANGASEM I Gusti Ngurah Agung Ade Panji Anom; I Gusti Ayu Agung Omika Dewi; Ni Luh Rika Suardani
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.468 KB) | DOI: 10.38043/jiab.v3i2.2140

Abstract

Pengaruh Implementasi Good Public Governance dan Integritas Sistem Pelayanan Unggulan Terpadu (SIPUTU) Terhadap Kinerja Kepolisian Resor Karangasem. Penelitian ini bertujuan untuk mengetahui pengaruh prinsip-prinsip Good Public Governance serta Integritas Sistem Pelayanan Unggulan Terpadu (SIPUTU) terhadap kinerja Kepolisian Resor Karangasem. Penelitian ini menggunakan tiga teori utama yaitu : (1) Good Public Governance yang terdiri atas lima prinsip yaitu Transparansi, Akuntabilitas, Demokrasi, Budaya Hukum, dan Fairness; (2) Integritas; serta (3) Kinerja. Data penelitian yang digunakan adalah data primer dengan teknik pengumpulan data menggunakan kuisioner dan teknik pengambilan sampel menggunakan Incidental Random Sampling. Data yang diperoleh kemudian diolah dan dianalisis menggunakan Regresi Linier Berganda. Hasil analisis data menemukan bahwa: (1) Akuntabilitas, Budaya Hukum, Fairness dan Integritas berpengaruh positif terhadap Kinerja Kepolisian Resor Karangasem; (2) Transparansi dan Demokrasi tidak berpengaruh terhadap Kinerja Kepolisian Resor Karangasem. Hasil penelitian ini menunjukkan bahwa  Kinerja Kepolisian Resor Karangasem sudah dinilai baik karena telah didukung oleh implementasi dari prinsip-prinsip Good Public Governance serta integritas dari Sistem Pelayanan Unggulan Terpadu (SIPUTU). Namun untuk prinsip Transparansi (Keterbukaan) dan Demokrasi (partisipasi masyarakat) harus lebih ditingkatkan dalam penerapannya agar dapat lebih meningkatkan Kinerja Kepolisian Resor Karangasem, terutama dalam hal memberikan pelayanan publik kepada masyarakat.Kata Kunci: Good public governance, integritas, kinerja
FUNGSI PERENCANAAN PAJAK AGAR TERHINDAR DARI PEMERIKSAAN FISKUS nk jaya; Wayan Sunia
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v2i1.177

Abstract

Tax is one of sources of state’s revenue to fill the National Budget (APBN).  The government has the right to impose tax in order to operate a state based on the Law.  One of functions of tax impose is as the “budgeter” which is a tax impose to fill the state’s cash for the development, which is increased every year.  In other hand, revenue other than tax such as oil and gas, coal, mine and other natural resources are decreasing, therefore the revenue of tax is expected to be able to support the National Budget.  The tax collection system (especially the revenue tax (PPh) in Indonesia, it uses the Self Assessment System” which means that the government gives full looseness to taxpayers in carrying out their taxation duty, regarding the counting, paying and report their revenue tax according to the condition of the taxpayers alone.  The nature of the government is supervising, counseling, and building to the consciousness level and the honesty of the taxpayer.  People who have high consciousness and honesty mean they carry out their duties sincerely from themselves without expecting any reward directly for the people who pay it.  For the sake of Indonesian people development.  Even though, the fiscus in its function to build and supervise, it cannot be separated from the action of investigation, in order to test the obedience of taxation obligation fulfillment.  In addition, there are still other purposes for the investigation, which is for the application of objection or appeal, giving of NPWP (in occupation) or the disbandment, to establish PKP or to revoke PKP, comparison of data or information tool, negligence, incompleteness, in performing the taxation obligation is also likely for the investigation action by fiskus. On the other hand the taxpayer want to minimize to pay taxes.  In this discussion what is the tax planning in order to avoid the investigation action. Keyword: The urgency of tax Planning    
DETERMINAN KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI I Nyoman Ari Widana N; Ida Bagus Raka Suardana
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.285 KB) | DOI: 10.38043/jiab.v3i1.2103

Abstract

Determinan Kebijakan Dividen dengan Profitabilitas Sebagai Variabel Mediasi. Tujuan dari penelitian ini adalah untuk menguji faktor yang dapat menentukan kebijakan dividen dengan menggunakan profitabilitas sebagai variabel mediasi. Variabel yang diuji dalam penelitian ini yaitu ukuran perusahaan yang diproksikan dengan Ln Total asset, likuiditas yang diproksikan dengan current ratio, growth yang diproksikan dengan pertumbuhan total aktiva, profitabilitas yang diproksikan dengan ROA dan kebijakan dividen yang diproksikan dengan dividend payout ratio. Penelitian ini dilakukan di Bursa Efek Indonesia dengan menggunakan perusahaan manufaktur yang terdaftar sampai dengan tahun 2014 sebagai sampel penelitian. Jumlah sampel yang terpilih yaitu sebanyak 30 sampel yang mana proses seleksi atas sampel tersebut dilakukan dengan menggunakan teknik purposive sampling. Variabel yang digunakan dalam penelitian ini diuji melalui analisis jalur yang dibantu dengan aplikasi Amos versi 22 untuk proses pengolahan datanya. Hasil penelitian menunjukkan bahwa variabel independen yang terdiri dari ukuran perusahaan dan growth memiliki pengaruh yang positif dan signifikan terhadap profitabilitas dan kebijakan dividen. Sedangkan likuiditas memiliki pengaruh yang negatif dan signifikan terhadap profitabilitas. Sedangkan profitabilitas memiliki pengaruh positif dan signifikan terhadap kebijakan dividen.Kata Kunci: ukuran perusahaan, likuiditas, growth, profitabilitas, kebijakan dividen 
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET, DAN GROWTH TERHADAP FIRM VALUE DAN STOCK RETURN PADA PERUSAHAAN MANUFATUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Wayan Luh Sukertiasih; I Gusti Ngurah Putra Suryanatha
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.712 KB) | DOI: 10.38043/jiab.v2i2.2080

Abstract

Pengaruh debt to equity ratio, return on asset, dan growth terhadap firm value dan stock return pada perusahaan manufatur yang terdaftar di bursa efek Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER) terhadap firm value dan stock return, pengaruh Return on Asset (ROA) terhadap firm value dan stock return, pengaruh growth terhadap firm value dan stock return, serta pengaruh firm value terhadap stock return pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2011-2015. Metode penelitian yang digunakan adalah metode kuantitatif. Penelitian ini menggunakan data sekunder berupa laporan keuangan 12 perusahaan sampel. Penentuan sampel dilakukan dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis jalur (Path Analysis) dengan bantuan program AMOS.  Hasil Penelitian menunjukkan bahwa variabel Debt to Equity Ratio (DER berpengaruh negatif dan signifikan terhadap firm value dan berpengaruh positif dan signifikan terhadap stock return. Variabel ROA berpengaruh positif dan signifikan terhadap firm value dan stock return. Variabel firm value berpengaruh positif dan signifikan terhadap stock return. Namun dalam hasil penelitian ini tidak ditemukan adanya pengaruh yang signifikan antara growth dengan firm value ataupun dengan stock return.   Kata Kunci: Debt to Equity Ratio, Retun on Asset, Growth, Firm Value, Stock Return
PENGARUH TINGKAT INFLASI, SUKU BUNGA DAN NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Suidarma Made
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.22

Abstract

This study aims to determine the effect of the independent variable is the rate of inflation, interest rates and the rupiah exchange rate partially to the return of Islamic stocks listed on the Stock Exchange Indoneisa, and also to determine the effect on stock returns syariah simultaneously listed on the Stock Exchange Indoneisa. This study uses multiple regression analysis, correlation, determination, t test and f. This study is quantitative in that it refers to the calculation of research data in the form of numbers. The variables of the study include independent and dependent variables. The sample in this study is the Jakarta Islamic Index (JII), which has 30 companies in it.The results showed that the inflation rate significant negative effect on stock return of syariah. SBI significant negative effect on stock return of syariah. The Rupiah significant negative effect on stock return of syariah. Simultaneously showed that the rate of inflation, interest rates and the rupiah significant positive effect on stock return of syariah.
EFEKTIVITAS E-SAMSAT, PAJAK PROGRESIF DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR I Gusti Ayu Mas Rosita Dewi; Kadek Wulandari Laksmi P
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.664 KB) | DOI: 10.38043/jiab.v4i1.2151

Abstract

The Effectiveness of E-Samsat, Progressive Tax and Quality of Service in Improving Vehicle Tax Compliance. The more the economy develops, the more needs and welfare of the community will increase, thus increasing the implementation of government tasks in development and services to improve the welfare of the community. As time goes on, Indonesian State revenues increasingly depend on revenues from the tax sector. Tax is the most dominant source of revenue and is one of the government's efforts to realize national development. Motor Vehicle Tax is one of the highest tax contributors in Regional Original Income and each year the number of motor vehicles continues to increase. Therefore the government issued an E-SAMSAT innovation as a means of convenience for taxpayers to pay taxes, and imposed a progressive tax to control the level of congestion that was generated by the high use of motorized vehicles, as well as the quality of services provided to taxpayers to feel comfortable when performing their obligations. This study has a focus on problems, namely the effectiveness of E-SAMSAT, progressive tax and service quality on motor vehicle taxpayer compliance in 2018, whether by implementing the system and the regulation can improve motor vehicle taxpayer compliance.The results of the study found that the effectiveness of the use of e-Samsat can affect motor vehicle tax compliance in the UPT. Regional Revenue Agency of the Province of Bali in the City of Denpasar. With the implementation of the Progressive Tax at the UPT. The Regional Revenue Agency of Bali Province in Denpasar City greatly influences the level of compulsory tax compliance of motorized vehicles. The level of compliance of motor vehicle taxpayers declined but was not very meaningful. Service quality at UPT. The Provincial Revenue Agency of Bali in Denpasar City strives to be improved in accordance with the rules and SOPs of regulation, by providing the best attitude, excellent service to improve service quality. The application of eSamsat and Progressive Tax and the quality of service can improve motor vehicle taxpayer compliance.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Kadek Ria Citra Dewi; I Gede Sanica
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.922 KB) | DOI: 10.38043/jiab.v2i1.175

Abstract

The main goal of company is to improve the value of the company. The company's value can increase wealth for shareholders. Factors that may affect the value of the company are the ownership structure of the company and corporate social responsibility. This study aims to determine the effect of institutional ownership, managerial ownership, and corporate social responsibility disclosure to firm value. Firm value in this study as proxy for the value of Tobin’s Q. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period 2013-2015. The method of analysis in this study using multiple linier regression. The results of this study show that institutional ownership and managerial ownership does not affect the value of the firm, while the corporate social responsibility disclosure has positive affect on firm value. Keywords: firm value, institutional ownership, managerial ownership, corporate social responsibility
PENGARUH PERGANTIAN MANAJEMEN, OPINI GOING CONCERN, DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Wayan Lesya Pratiwi; Ketut Tanti Kustina
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.635 KB) | DOI: 10.38043/jiab.v3i2.2127

Abstract

The Influence of Management Replacement, Going Concern Opinion and Level of Company Growth to Auditor Switching: Case Study of Financial Sector Companies Listed on the Indonesia Stock Exchange in 2014 – 2017.The issue of Independency is the main problem of Auditor exchange or The Auditor Accounting Office (Auditor Switching) that usually as a mandatory in Indonesia.   The auditor switching is also take place compulsorily because of the government regulations that require auditor rotation, not only in mandatory rotation but also happen as voluntary.  Some various arguments arise when the company doing the auditor rotations voluntary or Accounting Office Company, due to this case happens outside of the regulations of auditor switching that already set by the government. The purpose of this research is to determine the effect of the management replacement, going concern opinion and the level of company growth towards to auditors switching, especially to companies that conduct the auditor rotation voluntary. This research is using the financial data report of Financial Sector Companies that listed on The Indonesia Stock Exchange (IDX) in 2014 – 2017. The method of data collection is by purposive sampling method, which is based on pre-determined criteria.  The hypothesis on this research was tested by using the logistic regression analysis method. The result of this research showed that the management exchange variables, going concern opinion and the level of company growth was positively influenced to the auditor switching.Keywords: Auditor switching, management exchange, going concern opinion, level of company growth, mandatory, voluntary.
ZAKAT PRODUKTIF DAN PERANNYA TERHADAP PERKEMBANGAN UMKM (Studi pada LAZ el-Zawa UIN Maulana Malik Ibrahim, Malang) Khairani Miftahul; Marlina Ekawaty
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.346 KB) | DOI: 10.38043/jiab.v2i1.170

Abstract

This paper aims to know the distribution of zakat funds, both consumptive and productive, and the role of productive zakat to the development of micro-enterprise mustahik LAZ el-Zawa UIN Maliki, Malang. Descriptive and multiple regression analyzes were used against primary data collected by interviewing the LAZ board and distributing questionnaires to beneficiaries of zakat funds (mustahik) LAZ el-Zawa. The results show that the zakat fund collected is channeled for consumptive purposes in the form of scholarships, old-age charitable donations, and charity. While the form of channeling of funds for productive purposes is the provision of business capital loans with qardul hasan UMKM and mudharabah UMKM programs. In the meantime, this study found that the amount of productive zakah earned mustahik significantly influence the development of the mustahik business. Likewise, the variable length of business and gender, but the frequency attendance in coaching and age have an insignificant effect. LAZ el-Zawa needs to increase the amount of productive zakat distributed to mustahik so that the micro enterprise mustahik increase, so gradually they can switch the role is no longer as mustahik but muzakki, that is people who pay zakat. Thus productive zakat can reduce the number of poor people.Keywords: Medium, small and micro-enterprises; el-Zawa, Productive zakat
PENGARUH COMPUTER ATTITUDE, COMPUTER SELF EFFICACY, DAN TRUST TERHADAP MINAT MENGGUNAKAN SOFTWARE AKUNTANSI PADA KARYAWAN LPD SE-KOTA DENPASAR I Nyoman Rasmen Adi; Putu Eka Purnama Yanti
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.448 KB) | DOI: 10.38043/jiab.v3i1.2099

Abstract

The Influence of Computer Attitude, Computer Self Efficacy, and Trust on the Interest of Using Accounting Software at LPD in Denpasar. Denpasar City is one of city in Bali that still makes the LPD (Lembaga Perkreditan Desa) a business entity that can improve people’s welfare. Denpasar City’s LPD is a financial institution that utilizes accounting software in processing data and transactions. The use of accounting software in the Denpasar City’s LPD is very operational in accommodating all information and producing reports quickly and accurately so that they can be useful in decision making. This study aims to determine the effect of whether Computer Attitude, Computer Self Efficacy, and Trust towards the Interest Using Accounting Software. The theory used in this study is the theory of Technology Acceptance Model (TAM). This study was carried out in all LPD in the city of Denpasar. The population in this study were employees who using accounting software. Based on the population, sample were selected through simple random sampling, while 60 employees taken as sample by using of formula Slovin. The data collected by documentation and questionnaires. The data analysis technique used are descriptive statistics and multiple linear regression analysis. The results of this study are: 1) computer attitude do not have impact on interest using accounting software. 2) computer self efficacy has a positive and significant impact on the interest using accounting software 3) trust has a positive and significant impact on the interest using accounting software. 4) computer attitude, computer self efficacy, and trust have a positive and significant impact simultaneously on the interest using accounting software.Keywords: Computer attitude, computer self efficacy, trust, and the interest of using accounting software

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