cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Sapril Sardi Juardi
Contact Email
jiap@uin-alauddin.ac.id
Phone
+6285343895705
Journal Mail Official
jiap@uin-alauddin.ac.id
Editorial Address
Office Address: Department of Accounting Faculty of Economics and Business Islam (FEBI) State Islamic University (UIN) Alauddin Makassar Jl.H. M. Yasin Limpo No. 36 Samata, Gowa, Sulawesi Selatan Phone: (0411)841879 Fax: (0411)8221400 Email: jiap@uin-alauddin.ac.id
Location
Kab. gowa,
Sulawesi selatan
INDONESIA
Jurnal Ilmiah Akuntansi Peradaban
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 24413017     EISSN : 25979116     DOI : 10.24252/jiap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji berbagai ilmu akuntansi konvensional dan akuntansi syariah yang berupaya menyajikan hasil hasil riset ilmiah dari pada ilmuan, professional, sarjana dan peneliti untuk dipublikasikan dan disebarluarkan melalui edisi cetak maupun Open Journal System.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 140 Documents
 10   11   12   13   14 
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Dimas Ilham; Rr Tjahjaning Poerwati
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.34868

Abstract

This study aims to examine the effect of tax knowledge, taxpayer awareness, tax authorities' service quality, and tax sanctions on taxpayer compliance. The sample in this study was 100 respondents who were obtained through the incidental sampling method. Data is processed with multiple regression. The findings of this study indicate that the variables of knowledge, awareness, service, and sanctions have an effect on taxpayer compliance. The conclusion of this study is that the variables of knowledge, awareness, service and sanctions have a positive and significant relationship with taxpayer compliance. Keywords: Taxpayer Compliance, Knowledge of Taxation, Taxpayer Awareness, Quality of Fiscal Services, Tax Sanctions
PENGARUH TRANSFER PRICING, ROA, LEVERAGE DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK DI BEI TAHUN 2017-2021 Sylvania Salsabilla; Fajar Nurdin
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.35353

Abstract

This research aims to analyze the effect of transfer pricing, ROA, leverage, and earning management on tax avoidance in mining sector companies listed on the BEI in 2017-2021. This research used a quantitative method basic on secondary data with sampling method using purposive sampling technique, obtained from 95 data on financial statements from 19 companies. The statistical analysis method used in this research is Partial Least Square (PLS) using SmartPLS 3.0. The result partially showed that transfer pricing and leverage have an effect on tax avoidance, while ROA and earning management have no effect on tax avoidance. Simultaneously showed that variable transfer pricing, ROA, leverage, and earning management have no effect on tax avoidance.
PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO AKTIVITAS DAN RASIO PASAR TERHADAP RETURN SAHAM SEBELUM DAN SELAMA PANDEMI COVID-19 Anggreni Shinta Djapalata; Sulistyo Sulistyo; Dimas Emha Amir Fikri Anas
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.37695

Abstract

This study aims to examine the effect of liquidity, profitability, activity and market ratios on stock returns in the period before and during the pandemic at 17 food and beverage companies on the Indonesian Stock Exchange during the 2019-2021 period which were selected using a porpusive sampling technique. Using a descriptive quantitative approach, the data is taken from the financial reports available on the official website of the Indonesia Stock Exchange, www.idx.co.id. Investment gallery at PGRI Kanjuruhan Malang University. The data were then analyzed using multiple linear regression techniques. The results of this study show that before and during the pandemic, it is evident from the results of the study that liquidity ratios, profitability, activity and the market in general affect stock returns. However, partially, the liquidity ratio has no effect on stock returns before and during the pandemic, the profitability ratio has an effect on stock returns before and during the pandemic, the activity ratio has no effect on stock returns before the pandemic, but has an influence on stock returns. in the pre-pandemic period, and market ratios had no effect on stock returns before and during the pandemic
DAMPAK IMPLEMENTASI STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH Muhammad Fadil Asri; Ratna Ayu Damayanti; Nirwana Nirwana
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38754

Abstract

The purpose of this study was to examine and analyze the influence of the implementation of Government Accounting Standards (GAS) and the implementation of the Government Internal Control Systems (GICS) on government financial accountability. Data collection was carried out using a questionnaire distributed to 108 SKPD employees within the Makassar City Government. The collected data were analyzed using multiple linear regression analysis with SPSS 26 software. The result of this study indicate that GAS implementation has a significant and positive effect on government financial accountability. In addition, the implementation of GICS also has a significant and positive effect on government financial accountability. The results of this study can be useful for the government as input and consideration in determining policies, especially regarding increasing government financial accountability. Keyword: Government Financial Accountability, Government Internal Control Systems, Government Accounting Standard
INTELLECTUAL CAPITAL VALUE AND DISCLOSURE OF INTELLECTUAL CAPITAL ON FIRM VALUE Muslim Muslim; Hajering Hajering; Yaya Sonjaya; Victor Pattiasina
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38912

Abstract

The purpose of this study was to determine the effect of the value of intellectual capital and disclosure of intellectual capital on the company value of state-owned enterprises which are listed on the Indonesian stock exchange partially. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during the period 2015 -2019. By using the purposive sampling method, the total sample in this study is 45 data from 9 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through the partial test (t test) and coefficient test determination. The research findings lead to several concrete conclusions. Firstly, the study reveals a significant negative effect of intellectual capital value on firm value for state-owned companies in Indonesia. This suggests that intellectual capital alone does not guarantee an increase in firm value. Secondly, the research demonstrates a significant positive effect of intellectual capital disclosure on firm value. Active disclosure of intellectual capital information positively influences stakeholders' perceptions and builds confidence in the company's potential, ultimately enhancing firm value Keyword: Intellectual capital; disclosure of intellectual capital; the value of the company
TANTANGAN IMPLEMENTASI SUSTAINABLE DEVELOPMENT GOALS (SGDs) DI INDONESIA Mirna Amirya; Gugus Irianto
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38916

Abstract

The Sustainable Development Goals (SDGs) reflect ambitious development goals with a transformative vision. A new development agenda creates a holistic development framework. Experts predict the new agenda could be successful. The SDGs bring great opportunities for developing countries, including Indonesia, but also great challenges. This study explores key challenges of implementing the SDGs in Indonesia. Data collection techniques using literature review. The secondary data are used in the form of relevant research journals. Analysis was conducted by identifying challenges in implementing the SDGs. The results present several challenges, namely First, Aligning the SDGs with national and regional development planning, Second, Increasing vertical and horizontal coordination; and Third, Increasing stakeholder participation. The implications of this research help to increase awareness and understanding of various interested parties regarding the implementation of the SDGs and their challenges in Indonesia and mitigate these challenges. Keywords : Development plans, Implementation challenges, Indonesia Government, SDGs
PERSEPSI MAHASISWA TERHADAP PERATURAN PEMADANAN NIK MENJADI NPWP DAN DAMPAKNYA TERHADAP PENINGKATAN KEPATUHAN PAJAK Chelsya Chelsya; Verawati Verawati
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38917

Abstract

The role of taxes in the economy in Indonesia is enormous because taxes play a role in maintaining the balance of the country's economy and helping to create social welfare. A tax collected from tax objects and subjects is used to build public facilities for society. However, some still have income above PTKP but still need to pay and report taxes. Therefore, the government is trying to improve tax compliance by establishing a new regulation that matches NIK as NPWP. By checking NIK to NPWP, a Single Identification Number (SIN) is created so that people only need to bring 1 KTP card for administrative purposes. This study aims to determine students' perceptions and understanding of the rules for matching NIK to NPWP and their impact on increasing tax compliance. This research is descriptive research with a quantitative approach using the survey method. The results showed that students were already aware of the regulations for matching NIK to NPWP and their procedures through online media and socialization provided at the University. While the cause of the failure of NIK validation to NPWP is due to not fulfilling the requirements as a taxpayer, and the confirmation process via email has yet to be activated. Kata Kunci : Tax; NIK; NPWP; Tax Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Ferry Adang; Amin Wijoyo
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38919

Abstract

Penelitian bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari profitabilitas, reputasi KAP, ukuran dewan direksi, ukuran perusahaan, ownership dispersion, DER, dan opini audit sebagai variable independen terhadap audit report lag sebagai variabel dependen. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Sampel yang diambil sebanyak 120 perusahaan. Model yang digunakan dalam penelitian ini adalah software MicrosoftExcel dan diolah menggunakan program E-views 10. Hasil penelitian ini membuktikan bahwa Profitabilitas memiliki pengaruh negatif terhadap audit report lag. Reputasi KAP, Ukuran Dewan dan Debt to Equity Ratio memiliki pengaruh positif terhadap audit report lag; sedangkan ukuran perusahaan dan ownership dipersion tidak memiliki pengaruh terhadap audit report lag. Kata Kunci : Audit Report Lag, Profitabilitas, Reputasi KAP, Ukuran Dewan Direksi, Ukuran Perusahaan, Ownership Dispersion, DER, Opini Audit
POTENSI EARNINGS MANAGEMENT MEMEDIASI FINANCIAL DISTRESS Hadriana Hanafie; Nur Hikmah; Ahmad Efendi; Muhammad Wahyuddin Abdullah
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38929

Abstract

This study aims to examine the cash conversion cycle and intellectual capital against financial distress through earnings management. The research population includes manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Determination of the sample was based on the purposive sampling method with a total sample of 110. The research data is secondary data accessed through www.idx.co.id and http://finance.yahoo.com. The analysis technique uses path analysis to determine the direct and indirect effects between research variables. The results showed that the cash conversion cycle has a significant positive effect on earnings management, intellectual capital has a significant negative effect on earnings management, and earnings management has a significant positive effect on financial distress. Cash conversion cycle has a significant positive effect on financial distress through earnings management and intellectual capital has a significant negative effect on financial distress through earnings management. Keyword: Cash Conversion Cycle, Intellectual Capital. Earnings Management, Financial Distress
PENGARUH INTELLECTUAL CAPITAL, UKURNA PERUSAHAAN, DAN LEVERAGE TERHADAP KINERJA KEUANGAN Leny Suzan; Hani Nur Aini
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The financial performance of a company is expeted to be able to find weakness and streghts by using the information presented in the financial statements for various interested parties in making decisions. This study aims to determine the influence of intellectual capital, company size, and leverage on financial performance. This study used 258 observational data from basic and chemical industry sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The analysis methods used by this study are descriptive statistical test and panel data regression analysis. The results showed that simultaneously intellectual capital, company size, and leverage affect financial performance. Meanwhile, partially, intellectual capital and leverage affect financial performance and company size does not affect financial performance.

Page 14 of 14 | Total Record : 140

 10   11   12   13   14 

Filter by Year

2015 2023


Reset
Filter By Issues
All Issue Vol 9 No 2 (2023) Vol 9 No 1 (2023) Vol 8 No 2 (2022) Vol 8 No 1 (2022) Vol 7 No 2 (2021) Vol 7 No 1 (2021) Vol 6 No 2 (2020) Vol 6 No 1 (2020) Vol 5 No 2 (2019) Vol 5 No 1 (2019) Vol 4 No 2 (2018) Vol 4 No 1 (2018) Vol 3 No 2 (2017) Vol 3 No 1 (2017) Vol 2 No 2 (2016) Vol 2 No 1 (2016) Vol 1 No 1 (2015) More Issue