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Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)
Published by Nur Science Institute
ISSN : -     EISSN : 29622433     DOI : https://doi.org/10.53088/jikab.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) merupakan jurnal yang mempublikasikan tulisan Ilmiah yang dijadikan sumber informasi dan komunikasi bagi akademisi, pemerhati ilmu pengetahuan, pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik Kajian meliputi (1) Akuntansi Keuangan, (2) Akuntansi Sektor Publik, (3) Akuntansi Manajemen, (5) Akuntansi dan Manajemen Keuangan Syariah, (6) Auditing, (7) Corporate Governance, (8) Pendidikan Akuntansi, (9) Perpajakan, (10) Sistem Informasi Akuntansi, (11) Sustainability Reporting, (12) Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 39 Documents
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Analisis Faktor-Faktor Yang Mempengaruhi Belanja Desa Di Kecamatan Kalijambe Ali Murtadlo; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.895 KB) | DOI: 10.53088/jikab.v1i2.18

Abstract

Penelitian ini memiliki tujuan untuk mengukur seberapa besar pengaruh pendapatan asli desa (PADes), dana desa (DD), serta bagi hasil pajak retribusi (BHPR) terhadap belanja desa pada kecamatan Kalijambe. Penelitian ini menggunakan teknik sampling jenuh yaitu teknik sampling dengan mengumpulkan sampel yang bersumber dari keseluruhan populasi sebagai sampel data, sampel diuji dengan analisis deskriptif serta uji asumsi klasik. Hasil penelitian secara uji parsial menunjukkan bahwa variabel pendapatan asli desa dan dana desa memiliki pengaruh terhadap belanja desa, sementara variabel bagi hasil pajak retribusi tidak berpengaruh secara signifikan terhadap belanja desa. Dapat ditarik kesimpulan bahwa variabel pendapatan asli desa dan dana desa memiliki pengaruh jika dibanding dengan variabel bagi hasil pajak retribusi berdasarkan hasil uji secara parsial, hal ini dapat difahami karena pendapatan asli desa dan dana desa digunakan semaksimal mungkin untuk operasional perangkat desa, pembangunan desa dan kesejahteraan masyarakat dari pada dana desa lain dari pemerintah yaitu bagi hasil pajak retribusi.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Perataan Laba Novela suci pratika; Suhesti Ningsih; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.20

Abstract

The purpose of this study was to determine the effect of profitability, leverage, and firm size on income smoothing either simultaneously or partially. In this study, using primary data with descriptive analysis method, classical assumption test and hypothesis testing using multiple linear regression analysis. Simultaneous test results can be seen from the calculated F value 0.289 < F table 2.69. Based on the results of hypothesis testing, it is obtained that profitability has a positive effect on income smoothing, this is indicated by the results of the t test of 0.033 <0.05. While the results of hypothesis testing are obtained that leverage has no effect on income smoothing, this is indicated by the results of the t-test of 0.072 > 0.05, and based on the results of hypothesis testing, it is obtained that firm size has an effect on income smoothing, this is indicated by the results of the t-test of 0.042 < 0 ,05. The magnitude of the influence of the variables of profitability, leverage, and company size simultaneously affects income smoothing by 46.6%.
Meningkatkan Pembangunan Fisik Desa Berdasarkan Efektivitas Pengelolaan Dana Desa Infonerus Dwi Nugroho; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.21

Abstract

This research aims to determine the effectiveness of village fund management on physical development in Sukorejo Village, Wonosari District, Klaten Regency in 2021. The research population is village officials and all residents of Sukorejo Village. The sampling technique used purposive sampling technique with the first sample from the village apparatus which amounted to 3 people consisting of the Village Head, Village Secretary and Village Treasurer, then the second sample from residents totaling 7 people was chosen randomly, so that the results obtained 10 people were used as samples. . Methods of data collection using the interview method. The test results obtained from this study are that in 2021 the management of village fund allocations for village physical development is less effective, due to factors, namely the COVID-19 pandemic and used for direct cash assistance, so that the allocation that should be used for village development instead it was absorbed for direct cash assistance and overcoming the pandemic in Sukorejo Village
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Studi Kasus Kantor Kecamatan Sawit, Boyolali Lutfi Apriana; LMS Kristiyanti; M. Hasan Ma’ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.23

Abstract

This study aims to determine the influence of accounting information system factors on the system implemented in the Sawit District Office, Boyolali. This study uses primary data consisting of several independent variables including the influence of user involvement, personal capabilities, top management support, education and training programs and organizational size which will be examined whether it influences the performance of accounting information systems as the dependent variable. This research is a type of quantitative data. The population in this study amounted to 50 employees involved in accounting information systems, so the entire population was used as a sample. This research method includes data analysis methods using data quality tests, classic assumption tests and multiple regression analysis with results showing user involvement, personal capabilities, top management support, education and training programs, organizational size partially or simultaneously affect information system performance accountancy.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Textile dan Garment yang Terdaftar di BEI Periode 2016-2021 Sony Mardiko Putro; Indra Lila Kusuma; Suhesti Ningsih
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.24

Abstract

The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, inventory turnover, and leverage on the profitability of textile and garment companies listed on the IDX in 2016-2021. In this study, researchers used secondary data with descriptive analysis methods, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test) and hypothesis testing using multiple linear regression analysis, F test, t test, and R² test. The number of samples used as many as 30 data companies listed on the Stock Exchange using purposive sampling method. The results showed that simultaneously cash turnover, accounts receivable turnover, inventory turnover, and leverage had a significant effect on the profitability of textile and garment companies in 2016-2021. Partially, cash turnover and leverage have a significant effect on the profitability of textile and garment companies in 2016-2021, while accounts receivable turnover and inventory turnover have no significant effect on the profitability of textile and garment companies in 2016-2021.
Evaluasi Konsep Value for Money terhadap Penilaian Kinerja Pelayanan Sektor Publik Mutiya Krisanty; Maya Widyana Dewi; M. Hasan Ma’ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.25

Abstract

This study aims to determine the effect of efficiency and effectiveness on the performance of public sector services of the Gadingan Village Government in 2020. This research is quantitative. A sample of 100 respondents. Data collection techniques through surveys by distributing questionnaires to respondents to be targeted. Data analysis methods include descriptive statistical analysis, validity, reliability, and classical assumption tests. The results showed that 1) economic elements, efficiency, and effectiveness simultaneously as elements of value for money affect the performance of public sector services, 2) economic elements partially as one of the elements of value for money affect the performance of public sector services in the Gadingan Village Head's Office, 3) the element of efficiency partially as one of the elements of value for money affects the performance of public sector services in the Village Head's Office Gadingan, and 4) the element of partial effectiveness as one of the elements of value for money affects the performance of public sector services in the Gadingan Village Head's Office
Pengaruh Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Boyolali Tahun 2017-2020 Afaf Nur Maesyaroh; Hadi Samanto; M. Hasan Ma’ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.26

Abstract

The purpose of this study is to determine the effect of local tax revenues on local original income in the government in Boyolali Regency for the 2017-2020 period. This research is quantitative using secondary data, with the population and samples being the PAD Budget Realization Report and the regional tax revenue report for 2017-2020. Based on the results of the t test, it is known that the PBB-P2 and the Entertainment Tax have a significant effect on local original income, while groundwater tax has no effect on local original income. Based on Test F shows that jointly PBB-P2, Groundwater Tax, Entertainment Tax has a significant effect on Local Native Income.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Manufaktur di BEI Tahun 2017-2020 Putri Bunga Leani; Desy Nur Pratiwi; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.27

Abstract

This study aims to determine the significance of the effect of managerial ownership, institutional ownership, independent ownership, and audit committee on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018–2020. The type of data in this study is secondary data (quantitative). The total population in this study was 201 companies in the consumer goods industry for the period 2018-2020. The number of samples used in this study were 55 companies, using purposive sampling method and multiple regression linear data analysis. Data were processed using SPSS 23. Simultaneous test results show that managerial ownership, institutional ownership, independent ownership, and audit committee have a significant effect on the company's financial performance. The results of the partial test show that only the independent ownership variable has a significant effect on the company's financial performance, while managerial ownership, institutional ownership, and the audit committee have no significant effect on the company's financial performance.
Pengelolaan Dana Bantuan Operasional Sekolah Di SMK Batik 1 Surakarta Ahmad Turmudi; Yuwita Ariessa Pravasanti; Darmanto Darmanto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.33

Abstract

The study was to determine the effective, efficient, and transparent processing of BOS management at SMK Batik 1 Surakarta. This research is a qualitative descriptive study. In this qualitative research, interviews and observations as well as document reviews are the main data collection methods. The data was analyzed in 3 steps, namely: data collection, data reduction, and data display. The result of BOS report at SMK Batik 1 Surakarta was credible. It can be credible because it was showing effectiveness and efficiency. The evidence was the budget plan is by the outcome of the expenses budget. SMK Batik 1 Surakarta also strives to expose the results of the BOS management to all parties involved.
Gratifikasi Pasca Reformasi di Indonesia Syaharani Noer Fathia; Rona Majidah; Ayu Dwiny Octary
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.37

Abstract

Corruption in Indonesia has become a phenomenon that poses many threats to the country's economic system (Fauzan, et al., 2012). In the Indonesian state administration system, at least acts of corruption have penetrated various executive, legislative, and judicial institutions. The crime of corruption committed within the government will continue to be an obstacle in the implementation of development and people's prosperity. The purpose of writing this article is to find out and understand how far the implementation of Indonesian governance is in relation to corruption. The conclusion obtained from this paper is that good governance has not been fully implemented in Indonesia, but if you look at the trend of government assessment indicators, there are changes in the positive direction, meaning that efforts to realize good governance will soon be achieved. Corruption in Indonesia has become a phenomenon that poses many threats to the country's economic system (Fauzan, et al., 2012). In the Indonesian state administration system, at least acts of corruption have penetrated various executive, legislative, and judicial institutions. The crime of corruption committed within the government will continue to be an obstacle in the implementation of development and people's prosperity. The purpose of writing this article is to find out and understand how far the implementation of Indonesian governance is in relation to corruption. The conclusion obtained from this paper is that good governance has not been fully implemented in Indonesia, but if you look at the trend of government assessment indicators, there are changes in the positive direction, meaning that efforts to realize good governance will soon be achieved.

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