Jurnal Akuntansi Keuangan dan Bisnis
Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published twice a year (May and November).
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<![CDATA[PENGARUH KOMITMEN PROFESIONAL, LINGKUNGAN ETIKA, INTENSITAS MORAL, PERSONAL COST TERHADAP INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (STUDI EMPIRIS PADA OPD KABUPATEN BENGKALIS) ]]>
<![CDATA[Adhitya Agri Putra]]>;
<![CDATA[Eka Hariyani]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[This study aims to test and prove empirically: (1) Influence Professional commitment to intention to conduct internal whistleblowing (2) Environmental Effect of Intention to conduct internal whistleblowing (3) Effect of Moral Intensity on intention to conduct internal whistleblowing. (4) The influence of Personal Cost on the intention to conduct internal whistleblowing. The sample of this research is 124 people from 31 Organization of Regional Area of Bengkalis Regency. The method of analysis in this study is multiple regression analysis. The results of this study indicate that (1) The professional commitment influences the intention to conduct an internal whistleblowing (2) The ethics environment affects the intention to conduct internal whistleblowing (3) Moral Intensity affects the intention to conduct internal whistleblowing (4) Personal Cost affects the intention to doing internal whistleblowing Keywords: Internal Whistleblowing Intent, Professional Commitment,Ethical Environment , Mental Intensity, Personal cost.]]>
<![CDATA[ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA PT PASAR BUAH 88 ]]>
<![CDATA[Monica Tannusa]]>;
<![CDATA[Hamdani Arifulsyah]]>;
<![CDATA[Atika Zarefar]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[The purpose of this research is to know the comparison between the internal control of merchandise inventory at PT Pasar Buah 88 with the COSO-based internal controlling standard (COSO). The method used in analyzing this research is qualitative method. Data collection techniques are interview techniques and questionnaires. Based on the results of the research, the internal control of merchandise inventory at PT Pasar Buah 88 amounted to 39.86% which means less effective, because the company has not fully implemented the five components of COSO. The results of this study indicate that internal controls in PT Pasar Buah 88 are less effective with COSO inventory control standards. Keywords : Internal Control, Merchandise Inventory, COSO (Committee of Sponsoring Organizations of the Treadway Commission).]]>
<![CDATA[P Pengaruh Reputasi KAP Terhdap Integritas Laporan Keuangan dengan Pemoderasi Corporate Governance: Pengaruh Reputasi KAP Terhdap Integritas Laporan Keuangan dengan Pemoderasi Corporate Governance ]]>
<![CDATA[Supriono Supriono]]>;
<![CDATA[Nita Wahyuni]]>;
<![CDATA[Pipin Kurnia]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[Penelitian ini bertujuan untuk melihat pengaruh reputasi KAP terhadap integritas laporan keuangan dengan pemoderasi corporate governance. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di BEI dari tahun 2012-2016. Teknik analysis data menggunakan program SPSS 20. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa (1) reputasi KAP memiliki pengaruh terhadap integritas laporan keuangan dengan nilai probabilitas sebesar 0.0000 (2) reputasi KAP tidak memiliki pengaruh terhadap integritas laporan keuangan dengan pemoderasi dewan komisaris dengan nilai probabilitas sebesar 0.082 (3) reputasi KAP memiliki pengaruh terhadap integritas laporan keuangan dengan pemoderasi dewan direksi dengan nilai probabilitas sebesar 0.040 (4) reputasi KAP memiliki pengaruh terhadap integritas laporan keuangan dengan pemoderasi komite audit dengan nilai probabilitas sebesar 0.001.]]>
<![CDATA[Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Disiplin Ilmu Mahasiswa Jurusan Akuntansi Politeknik Negeri Bandung ]]>
<![CDATA[Etti Ernita Sembiring]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kecerdasan emosional terhadap tingkat pemahaman disiplin ilmu mahasiswa tingkat akhir Jurusan Akuntansi Politeknik Negeri Bandung. Komponen kecerdasan emosional terdiri atas pengenalan diri, pengendalian diri, motivasi, empati dan keterampilan sosial. Pemahaman disiplin ilmu diproksikan dengan indeks prestasi kumulatif (IPK) mahasiswa. Sampel penelitian adalah mahasiswa tingkat akhir Jurusan Akuntansi.Teknik pengumpulan data menggunakan survei. Penelitian ini menggunakan uji regresi berganda untuk menjawab hipotesis. Hasil penelitian menunjukkan hanya variabel motivasi yang berpengaruh secara signifikan terhadap IPK sedangkan variabel independen lain tidak berpengaruh secara signifikan terhadap IPK Kata kunci: pengenalan diri, pengendalian diri, motivasi, empati, keterampilan sosial, IPK]]>
<![CDATA[Argo ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN EARNINGS DAN CAPITAL PADA BANK UMUM KONVENSIONAL PERSERO YANG TERDAFTAR DI BANK INDONESIA ]]>
<![CDATA[Argo Putra Prima]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[In the world of banking, the soundness of banks is an important element in the survival of a banking institution. Banks can be said to be healthy if they can maintain the security and money of the people stored in the bank, can develop well and be able to contribute meaningfully to the development of social economy. This study aims to determine the level of Health of Conventional Commercial Banks Registered at Bank Indonesia in terms of Earnings dani Capital in the period 2011-2015. The results of earnings calculations indicate that the majority of Conventional Commercial Banks listed at Bank Indonesia obtain ROA values above 1, 25%, and there is an analysis of ROA ratios with the predicate of a fairly healthy bank owned by the State Savings Bank (Persero) in 2014 of 1.12%. Based on Earnings factor or profitability as measured by the ratio of NIM (Net Interest Margin) to Conventional Commercial Banks, the Company as a whole has an NIM on Composite Rating 1 with very healthy information. Analysis of the Bank's Health with Capital factors measured by the ratio of CAR to conventional Conventional Commercial Banks during 2011 - 2015 has a CAR value above 8%. Overall the predicate of banks with CAR ratio is Very Healthy. This shows that BNI, BRI, BTN and Bank Mandiri are able to manage capital very well in accordance with the characteristics, business scale and business complexity of the company and also have a good level of capital adequacy for the fulfillment of their obligations and can overcome the possibility of risk.]]>
<![CDATA[Pengaruh Transaction Processing System Aplikasi Android Book Keeper Accounting Terhadap Decision Support System pada UMKM di Kota Pontianak ]]>
<![CDATA[Mochammad Ridwan Ristyawan]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[Penggunaan aplikasi Android Book Keeper Accounting diharapkan dapat membantu pemilik UMKM di Kota Pontianak dalam rangka pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh Transaction Procesing System (TPS) terhadap Decision Processing System (DSS) pada pengguna aplikasi Android Book Keeper Accounting yaitu pemilik UMKM di Kota Pontianak untuk berminat menggunakan. TPS terdiri atas 4 variabel yang akan mempengaruhi secara simultan dan parsial yaitu: batch processing (X1), online processing (X2), real-time processing (X3), dan inline processing (X4). Metode penelitian ini menggunakan survey dengan teknik pengambilan sampel 100 responden mewakili tiap-tiap kecamatan di Kota Pontianak. Hasil analisis data penelitian diperoleh hasil sebagai berikut: (1) batch processing (X1) berpengaruh positif signifikan terhadap DSS (Y); (2) online processing (X2) berpengaruh negatif signifikan terhadap DSS (Y); (3) real-time processing (X3) tidak berpengaruh signifikan terhadap DSS (Y); (4) inline processing (X1) berpengaruh positif signifikan terhadap DSS (Y); (5) batch processing (X1), online processing (X2), real-time processing (X3), dan inline processing (X4) secara simultan berpengaruh signifikan terhadap DSS (Y). Variabel inline processing (X4) merupakan variabel dominan dibandingkan variabel lain sehingga menjadi perhatian pemilik UMKM untuk menggunakan aplikasi Android Book Keeper Accounting dalam pengambilan keputusan. Kata Kunci: Transaction Procesing System, Decision Processing System, pemilik UMKM]]>
<![CDATA[Analisis Tarif Pajak Efektif di Indonesia ]]>
<![CDATA[Rasyidah Mustika]]>;
<![CDATA[Rangga Putra Ananto]]>;
<![CDATA[Desi Handayani]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisa tren atau pergerakan tarif pajak efektif pada perusahan di Indonesia dari tahun 2000 hingga 2016. Dengan diketahuinya tren tarif pajak efektif, berarti bisa diperkirakan berapa besaran pajak yang dibayar oleh wajib pajak badan. Sehingga pemerintah bisa menjadikan penelitian ini sebagai salah satu rujukan untuk menganalisa tarif pajak penghasilan yang berlaku saat ini. Tarif pajak efektif dalam penelitian ini diukur dengan menggunakan Cash Effective Tax Rate (Cash ETR). Trend Cash ETR yang terjadi dari tahun 2000-2016 mengalami fluktuasi dan nilainya lebih rendah jika dibandingkan dengan STR yang berlaku sesuai dengan tahun terjadinya. Secara rata-rata, Cash ETR perusahaan di Indonesia dari tahun 2000-2007 berada pada nilai 19,66%, tahun 2008-2009 sebesar 26,09% dan tahun 2010-2016 rata-rata 24,57%. Secara umum, rata-rata Cash ETR perusahaan di Indonesia dari tahun 2000-2016 adalah 22,66%. Jika dibandingkan dengan Tarif yang ditetapkan oleh pemerintah dalam undang-undang perpajakan, rata-rata besar tarif pajak yang dibayarkan oleh wajib pajak, masih lebih rendah dari tarif yang berlaku (STR). Kata kunci: effective tax rate, cash effective tax rate, statutory tax rate]]>
<![CDATA[ANALISIS PERSEPSI PELAKU UMKM DAN SOSIALISASI SAK EMKM TERHADAP DIBERLAKUKANNYA LAPORAN KEUANGAN YANG BERBASIS SAK EMKM: Persepsi pelaku UMKM, Sosialisasi SAK EMKM dan Penggunaan SAK EMKM Persepsi pelaku UMKM, Sosialisasi SAK EMKM dan Penggunaan SAK EMKM ]]>
<![CDATA[Viola Syukrina E Janrosl]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[This study aims to determine the perception of MSME actors towards the implementation of financial statements based on SAK EMKM January 1, 2018 and to socialize SAK EMKM to MSME players who do not know the SAK EMKM. Currently many MSME players face various problems, one of the problems is the difficulty of UMKM getting loan funds in the form of bank loans as additional business capital. This is due to the weakness of human resources (HR) in preparing financial statements. The ability of MSMEs in facing the progress of global competition is indeed very necessary because this can maintain the stability of MSMEs and the economy in Indonesia. The population of this research is 340 MSMEs in Sagulung Subdistrict registered in the Batam City PMP-KUKM Department totaling 340. The samples taken in this study the UMKM business operators in Sagulung Sub-District registered in Batam City PMP-KUKM Service were determined using the Slovin formula of 100. The research data will be processed using SPSS version SAK EMKM 22. The results of this study Perceptions of micro, small and medium enterprises do not significantly influence the use of SAK EMKM. SAK EMKM socialization has a significant effect on the use of SAK EMKM. Perceptions of micro and small and medium enterprises and the socialization of SAK EMKM have a significant effect on the use of SAK EMKM. The magnitude of the effect of the independent variable on the dependent variable is 53.9% which is indicated by R Square which means the use of SAK EMKM. Influenced by the perception of micro and small and medium businesses and the socialization of SAK EMKM by 53.9% while 46.1% is influenced by other variables which was not included in this study]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI MELALUI PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN ]]>
<![CDATA[Yuliadi Yuliadi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[This study aims to examine the effect of taxpayer awareness and fiscal services on taxpayer compliance with the tax administration system as an intervening variable. This study uses quantitative methods and uses the SPSS program on testing the validity and reliability of the research instrument. The variables analyzed in this study were taxpayer awareness and fiscal services as independent variables, the tax administration system as a taxpayer intervention and compliance variable as the dependent variable. This study uses a sample of 100 respondents who are individual taxpayers registered at the Batam Primary Tax Service Office in the city of Batam. This study uses purposive sampling technique and uses primary data with a questionnaire. The results of the study showed that there was a significant influence of Taxpayer Awareness, Fiscus Service, and Tax Administration System on Taxpayer Compliance in the amount of 43.4%, 8.6% and 22.2%. While indirectly there is no significant effect between the variables of Taxpayer Awareness and Fiscal Services on performance through the Tax Administration System. Indirect influence is given at 11.14% and 0.244%.]]>
