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Ira Gustina
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Jalan R. Soebrantas No 10 Fakultas Ekonomi Universitas Islam Indragiri
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Islam Indragiri
ISSN : 20896255     EISSN : 25987372     DOI : https://doi.org/10.32520/jak.v10i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi Akuntansi, Audit, Perpajakan, Akuntansi Sektor Publik, Manajemen Keuangan dan Akuntansi Syariah. Jurnal JAK terbit dua kali setahun yaitu pada bulan Januari dan Juli.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 138 Documents
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PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT NIAGA INTER SUKSES PEKANBARU TRI ASTUTY BR HASIBUAN; ASEPMA HYGI PRIHASTUTI; RAHMI ZAINAL
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 1 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i1.2032

Abstract

This study aims to examine the effect of Sales Accounting Information System and Internal Control on the Effectiveness of Receivable Control at PT. Niaga Inter Sukses Pekanbaru which is engaged in cargo. The sample selection used purposive sampling method with a sample of 35 people who are employees of the sales accounting department, consisting of 26 Sales, Accounts Receivable 1 person, Stock Administration 1 person, Sales Administration 3 people, Finance 2 people, and Warehouse 2 people. Data analysis used Multiple Regression with SPSS Program. The results showed that the Sales Accounting Information System (X1) had a positive and significant effect on the Effectiveness of Accounts Receivable Control (Y), Internal Control (X2) had a positive and significant effect on the Effectiveness of Receivable Control (Y), and together the Sales Accounting Information System (X1) and Internal Control (X2) affect the Effectiveness of Receivable Control (Y).
PENGARUH KINERJA KEUANGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2021 NAZULA NUUR AZIZAH; LISA AYUNI; AHMAD KAMALUDIN; DWI ERMAYANTI SUSILO
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 1 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i1.2044

Abstract

This study aims to analyze the impact of corporate social responsibility on the company's financial results. For this reason, quantitative research methods are used in this study. The subject of this research is monetary results, where the results of the budget may or may not affect CSR. The display used in this study is all cement companies that publish financial statements for 2017-2021 on the IDX by choosing a location that meets the criteria of www.idx.co.id. The results of the research of cement companies show that the regression variable is 0.002, because the value of the variable is smaller than 0.0
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HILIR SURYANI SURYANI; RIA FEBRINA; SABILA SALMI
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 1 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i1.2072

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern akuntansi terhadap nilai informasi pelaporan keuangan Pemerintah Daerah Kabupaten Indragiri Hilir. Populasi dalam penelitian ini adalah Kepala Sub Bagian Keuangan dan Bendahara Pemerintah Daerah Kab. Indragiri Hilir. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 56 responden. Teknik analisa data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel kapasitas sumber daya berpengaruh secara parsial terhadap nilai informasi pelaporan keuangan Pemerintah Daerah Kabupaten Indragiri Hilir. Sedangkan pemanfaatan teknologi informasi tidak berpengaruh secara parsial terhadap nilai informasi pelaporan keuangan, dan pengendalian intern akuntansi secara parsial mempengaruhi nilai informasi pelaporan keuangan. Kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern akuntansi secara simultan berpengaruh terhadap nilai informasi pelaporan keuangan Pemerintah Daerah Kabupaten Indragiri Hilir.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRESTASI BELAJAR MATA KULIAH AKUNTANSI KEUANGAN MENENGAH PADA MAHASISWA AKUNTANSI UNIVERSITAS ISLAM RIAU DI PEKANBARU IRA GUSTINA; SISMA JUMRIANTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 1 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i1.2091

Abstract

Penelitian ini bertujuan untuk mengetahui dan memperoleh bukti empiris faktor-faktor yang mempengaruhi prestasi belajar mata kuliah akuntansi keuangan menengah pada Mahasiswa Akuntansi Universitas Islam Riau di Pekanbaru. Proses pemilihan sampel menggunakan purvosive sampling. Populasi dalam penelitian ini seluruh mahasiswa jurusan akuntansi yang ada di Universitas Islam Riau (UIR) di Pekanbaru. sedangkan sampel dalam penelitian ini adalah mahasiswa Universitas Islam Riau (UIR) mahasiswa jurusan akuntansi yang telah mempelajari mata kuliah akuntansi keuangan menengah. Sampel yang didapat sebanyak 76 sampel. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh secara langsung. Teknik analisa yang digunakan adalah regresi linear berganda dengan bantuan program SPSS versi 26. Hasil penelitian ini menunjukkan bahwa secara parsial kemampuan dan usaha tidak berpegaruh terhadap prestasi belajar sedangkan kemampuan intelektual dan fasilitas berpengaruh terhadap pretasi belajar. Secara varibel kemampuan dan usaha, kemampuan intelektual dan fasilitas secara bersama-sama berpengaruh terhadap prestasi belajar mahasiswa dalam mata kuliah akuntansi keuangan menengah. Koefisien determinasi atau Adjusted R Square (R2) sebesar 0,615 atau 61,5%. Hal ini berarti variabel kemampuan dan usaha, kecerdasan intelektual, fasilitas pembelajaran secara bersama-sama berpengaruh terhadap variabel prestasi belajar sedangkan sisanya 38,5% dipengaruhi oleh variabel lain.
PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING (Studi Kasus Perusahaan Sub Sektor Otomotif dan Komponennya yang Terdaftar di BEI Tahun 2016-2020) ATIK HIDAYATI; DWI ERMAYANTI SUSILO
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2261

Abstract

This study aims to determine the effect of intellectual capital and capital structure on financial performance with competitive advantage as an intervening variable. The sample of this research is the automotive sub-sector companies and their components listed on the Indonesia Stock Exchange in 2016-2020 using purposive sampling method and based on the criteria determined by the researcher, so that the results obtained are 12 companies for 5 years. So that in the study obtained as many as 60 data. The data of this study were obtained from the annual financial statements. The analytical method used is multiple linear regression analysis and mediation analysis using the Sobel test with the help of the Statistical Product and Services Solution (SPSS) version 20 application. The results of this study indicate that intellectual capital and competitive advantage have no effect on financial performance. Capital structure has a negative effect on financial performance and competitive advantage. Competitive advantage is able to mediate the relationship between intellectual capital and capital structure on financial performance
PENGARUH FRAUD DIAMOND DAN DAYA SAING TERHADAP KECURANGAN AKADEMIK MAHASISWA AKUNTANSI RIA FEBRINA; MAPARDI MAPARDI; SARI SARI
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2262

Abstract

This study aims to find out and test empirically whether diamond fraud and competitiveness affects academic fraud of accounting students. In this study, the questionnaires distributed amounted to 100 questionnaires, the results of this study obtained pressure variables did not have a partial effect on academic cheating,opportunity variables have a partial effect on academic cheating, rationalization variables have no partial effect on academic cheating, ability variables have no partial effect on academic cheating. Competitiveness variables have no partial effect on academic cheating. Simultaneously variables of pressure, opportunity, rationalization, ability, and competitiveness have a simultaneous effect on academic cheating. Based on the results of the coefficient of determination (adjusted r square) test obtained a value of 0.447 or 44.7% affecting academic cheating, the remaining 55.3% was influenced by other variables that were not equalized in this research variable or influenced by other variables that were not studied.
PENGARUH PENGENDALIAN INTERNAL, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PEMERINTAH PADA OPD KABUPATEN INDRAGIRI HILIR RANTI MELASARI; ROSLIANA ROSLIANA; PENI SILVIONITA
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2263

Abstract

This study aims to obtain empirical evidence of the effect of internal control, accountability and transparency on government performance in the OPD of Indragiri Hilir Regency. The population in this study were all 34 OPD in Indragiri Hilir District. The method for selecting the sample used a purposive sampling method, with a total sample of 56 respondents who filled out the research questionnaire. The analysis technique used is multiple linear regression. The results of the study show that internal control affects government performance, accountability influences government performance and transparency influences government performance. Simultaneous test results show that internal control, accountability and transparency affect government performance in the OPD of Indragiri Hilir Regency
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN, PENGETAHUAN AKUNTANSI DAN KEPRIBADIAN KEWIRAUSAHA TERHADAP KINERJA UMKM DI TEMBILAHAN NOVRIANI SUSANTI; YUSRIWARTI YUSRIWARTI; SITI UMI HAPSARI
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2266

Abstract

This study aims to determine and empirically test the influence of the use of management accounting information, accounting knowledge and entrepreneurial personality on the performance of SMEs in Tembilahan. The sample in this study was 333 respondents, namely UMKM actors in Tembilahan. This study uses the Multiple Linear Regression data analysis method using SPSS Version 26. The results of the partial hypothesis test show that the use of Management Accounting Information affects the performance of MSMEs in Tembilahan, Accounting Knowledge affects the performance of UMKM in Tembilahan, and Entrepreneurial Personality affects the performance of UMKM in Tembilahan
PENGARUH PARTISIPASI PEMAKAI AKUNTANSI, KEMAMPUAN TEKNIK PERSONAL DAN PERAN PENGAWAS INTERNAL TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN INDRAGIRI HILIR SURYANI SURYANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2268

Abstract

This study aims to examine and obtain empirical evidence of the influence of the participation of users of accounting information systems, personal technical abilities, and the role of internal supervisors on the effectiveness of the accounting informant system in the Regional Apparatus Organization (OPD) of Indragiri Hilir Regency. The population in this study were employees of the finance department at the OPD of Indragiri Hilir Regency. The sample selection was done by purposive sampling, so the number of samples was 102 respondents who matched the criteria. Data analysis methods include validity test, reliability test, classical assumption test, normality test, multicollinearity test, heteroscedasticity test and multiple regression analysis, coefficient of determination test and hypothesis testing using SPSS version 26 software to process the data. The data collected were analyzed by descriptive techniques and multiple regression statistics. Based on the results of the analysis, it was known that the variables of accounting information system user participation, personal engineering ability, and the role of internal supervisors affect the effectiveness of accounting information systems
PENGARUH LEVERAGE DAN KUALITAS AUDIT TERHADAP COST OF CAPITAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL PADA PERUSAHAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 MUHAMMAD JALIL; SITI AISYAH BAHAR
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2269

Abstract

This study aims to obtain empirical evidence and analyze the effect of leverage, and audit quality on the cost of capital with firm size as a control variable. The research population is mining companies listed on the Indonesia Stock Exchange in 2018-2020. The selection of research samples using purposive sampling technique, so that obtained as many as 30 companies or 90 samples that was used in the study. The analysis technique in this research is multiple linear regression method, classical assumption, and descriptive statistical test. The results showed that leverage had no effect on the cost of capital, while audit quality had an effect on the cost of capital and firm size as a control variable had an effect on the cost of capital. Adjusted R Square value of 0.130 or 13% which indicates that 13% of the dependent variable can be explained by independent variables and control variables while the remaining 87% is influenced by other factors.

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