JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal Akuntansi, Keuangan dan Auditing) mempublikasikan hasil penelitian untuk memberikan kontribusi baru untuk literatur Akuntansi, Keuangan dan Auditing. Topik Jurnal JAKA terkait dengan semua aspek akuntansi, tetapi tidak terbatas pada topik berikut: 1. Financial Accounting 2. Management Accounting 3. Accounting Information System 4. Auditing 5. Corporate Governance 6. Behavioral Accounting 7. Professional Accounting Ethics 8. Public Sector Accounting 9. Accounting Education 10. Islamic Accounting 11. Capital Market 12. Ethics and Professionalism of Accountant 13. Corporate Social Responsibility
Articles
31 Documents
Search results for
, issue
"Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)"
:
31 Documents
clear
<![CDATA[PENGARUH UKURAN PERUSAHAAN, AUDIT FEE, DAN KOMITE AUDIT TERHADAP TERJADINYA AUDITOR SWITCHING DENGAN DIMODERASI OLEH REPUTASI AUDITOR (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021) ]]>
<![CDATA[Dhi'fan Hanif Arkaputra]]>;
<![CDATA[Retnoningrum Hidayah]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v3i2.7210
<![CDATA[Auditor switching is a decision made by the company to change auditors and Public Accounting Firms (KAP). One of the objectives is to improve audit independence and quality. Auditor Switching carried out by a company can be divided into two reasons, the first is due to regulations issued by the government that must be implemented (mandatory) and the second is based on the wishes of the company itself which is voluntary. In this study, a moderating variable of auditor reputation was also added. The purpose of this study was to analyze firm size, audit fees, and audit committee on auditor switching with auditor reputation as a moderating variable. This study uses secondary data with a population of all banking sector companies listed on the IDX in 2017-2021. Sampling of 25 companies. The analysis used in this study is logistic regression analysis. The analytical tool used is WarpPLS version 7.0. The results of this study indicate that firm size has an effect on auditor switching. Meanwhile, the audit fee and the audit committee have no effect on auditor switching. Audit reputation cannot moderate firm size, but audit reputation can moderate the effect of audit fees and audit committees. Future research is also expected to use other broader company sectors with the latest and longer terms. In addition, auditor switching can also be seen from the same grade, downgrade, or upgrade KAP category.]]>
<![CDATA[Efektivitas Manajemen Sumber Daya Manusia Untuk Pengelolaan Industri Berbasis Ekonomi Kreatif di SK COFFEE LAB Kediri ]]>
<![CDATA[Ainun Muhtadin]]>;
<![CDATA[Aniza Chairani]]>;
<![CDATA[Ichwan Setiarso]]>;
<![CDATA[Widyatmoko Widyatmoko]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v3i2.7205
<![CDATA[The purpose of this study is to provide exposure by processing and reviewing to be able to find out more deeply about the effectiveness of human resource management regarding the relationship between creative economy management. Effectiveness measures the achievement of the goals to be achieved by the level of success produced by a person or organization. Therefore, the level of the plan achieved can be more effective through the management of Human Resource Management (HR) as one of the most important elements in moving the creative Economic Industry sector so that it can continue to run. The research method uses qualitative research methods, namely research by, analyzing and making data interventions found based on the results of interviews, observations (observations) and document studies. HR management has a role to regulate the management of existing human resources and natural resources, namely the workforce so that they can provide maximum results in order to achieve goals and objectives. The creative economy relies on the capabilities possessed to be concentrated in existing problems, to be able to obtain results from processing sources of knowledge, information possessed and the creativity that exists to support the development of various sectors of the creative economy.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN UNTUK MENILAI KESEHATAN BPR SEBELUM DAN SELAMA PANDEMI COVID-19 (STUDI EMPIRIS PADA BPR PERSERODA PATI) ]]>
<![CDATA[Sherly Erisliana]]>;
<![CDATA[Agung Prajanto]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v3i2.7207
<![CDATA[This study was conducted to determine whether there were differences in the financial performance of Rural Bank (BPR) Perseroda Pati before and during the Covid-19 pandemic using CAMELS measurements. The population in this study is Rural Bank (BPR) Perseroda Pati which includes BPR Bank Daerah Pati and BPR BKK Pati in 2019-2021. The sampling method used is a saturated sample, so the sample from this study is following the population. This study uses secondary data in the form of quarterly financial reports. The data analysis technique uses a paired sample t-test with the assistance of IBM SPSS software version 20. The results of this study state that there are no differences in the capital, assets, management, earnings, and liquidity of BPR Perseroda Pati before and during the Covid-19 pandemic.]]>
<![CDATA[Konsep Dan Strategi Pemasaran Diperlukan untuk Menyikapi Persaingan Bisnis Perusahaan ]]>
<![CDATA[Kelvin Pedro Gamalael]]>;
<![CDATA[Angel Frilyaningrum]]>;
<![CDATA[Tri Esti Rahayuningtyas]]>;
<![CDATA[Choerul Umam]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v3i2.7208
<![CDATA[The level of business competition in this era of globalization occurs very quickly and tightly, this makes every business actor, especially companies, must be able to find a way out. One aspect that really needs attention is the marketing aspect. With this marketing concept and strategy the company can continue to exist in carrying out its business activities. The company is also expected to be able to face growing competition and be able to achieve the desired success. The purpose and intent of this research is to find out and analyze several concepts and good marketing strategies in order to address the current business competition. The research method used is a qualitative approach which is carried out by taking secondary data sources from previous references such as literature. , various journals, as well as related documents according to the study and research themes and analyzed. Through this research, it is explained that the business world really needs good marketing concepts and strategies in order to be able to compete. Of course, careful preparation in planning the concept and marketing strategy is needed. Thus, each concept and strategy produced is able to provide many benefits for both the Company and consumers.]]>
<![CDATA[INFLASI SEBAGAI VARIABEL MODERASI PADA PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH TANGERANG SELATAN ]]>
<![CDATA[Dila Angraini]]>;
<![CDATA[Gyta Fitriandryany]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v3i2.7209
<![CDATA[This study aims to determine the effect of local taxes and levies on local revenue with a moderating variable, namely inflation in the city of South Tangerang in 2011-2020. The type of research used is quantitative by using data collection methods using secondary data. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population as the research sample. The population in this study is the city of South Tangerang in 2011-2020. The results of the study prove that simultaneously and partially local taxes and regional levies have a positive and significant effect on local revenue. While inflation is not a moderating variable on the effect of local taxes and regional levies on local revenue]]>
<![CDATA[ANALISIS ASPEK YANG MEMPENGARUHI PENGHINDARAN PAJAK DENGAN PARAMETER PERTUMBUHAN PENJUALAN, RASIO KEUANGAN & UKURAN PERUSAHAAN ]]>
<![CDATA[Rizqia Zalzabila]]>;
<![CDATA[Retno Indah Hernawati]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v3i2.7546
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan, profitabilitas, leverage dan ukuran perusahaan terhadap penghindaran pajak. Populasi adalah perusahaan konsumsi primer yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 82 perusahaan sebagai sampel. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap penghindaran pajak, dan leverage berpengaruh signifikan negatif terhadap penghindaran pajak, sedangkan pertumbuhan penjualan dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak. Penelitian ini hanya mampu membuktikan pengaruh variabel penelitian sebesar 24,5%, sehingga disarankan penelitian selanjutnya dapat menambahkan variabel penelitian lainnya, seperti penerapan good corporate governance untuk mengurangi penghindaran pajak.]]>
<![CDATA[ANALISIS HUBUNGAN DAN PENGARUH DAN PENGARUH LINGKUNGA KERJA DAN DISIPLIN KERJA TERHADAP KINER-JA KARYAWAN PADA PT. JAYA BERSAMA SAPUTRA PERKASA ATAU FORTRESS ]]>
<![CDATA[Yortan Kusa]]>;
<![CDATA[Anthon P.W. Nomleni]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v3i2.8652
<![CDATA[This study aims to determine the relationship and influence of the work environment and work discipline on the performance of employees of PT. Jaya with Saputra Mighty. This study used a quantitative descriptive method with a sample of 113 people who were all employees of PT. Jaya with the mighty Saputra. Data col-lection uses a questionnaire that has been tested for validity and reliability. Data analysis techniques were performed using non-parametric statistics, data processing using SPSS (statistical product and service solu-tion) IMB version 26. The results of the research based on the t test on the work environment and work disci-pline show that: 1) the work environment relationship has a positive and significant effect on employee per-formance at PT. Jaya Bersama Saputra Perkasa. 2) the relationship of work discipline has a positive and significant effect on employee performance at PT. Jaya Bersama Saputra Perkasa. 3) the relationship be-tween work environment and work discipline has a positive and significant influence simultaneously on the performance of employees at PT. Jaya Bersama Saputra Perkasa.]]>
<![CDATA[Memahami Komunikasi Bisnis : Strategi Dan Pengelolaannya ]]>
<![CDATA[Lisa Ramahdani]]>;
<![CDATA[Halimah Helmi]]>;
<![CDATA[Khairunnisak Nasution]]>;
<![CDATA[Mustafaruddin Mustafaruddin]]>;
<![CDATA[Suhairi Suhairi]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v3i2.8659
<![CDATA[The communication strategy is an important thing in the communication process, where the communication strategy is carried out to make a communication successful so that the message or information can be conveyed according to its purpose. This study aims to analyze communication strategies in the business world. Using a normative legal approach with literature studies. Conduct library research with data sourced from related books, articles, journals and websites. Based on the results of the study, it was found that the communication strategy is very important and very influential in communicating to achieve the goals of the communication.]]>
<![CDATA[Reaksi Pasar Terhadap Peristiwa Kenaikan Harga Bahan Bakar Minyak (BBM) Di Bursa Efek Indonesia ]]>
<![CDATA[Ni Putu Sri Puspita Dewi]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v3i2.8854
<![CDATA[This study aims to determine the market reaction to the September 3, 2022 fuel price hike on the Indonesia Stock Exchange with an event window of 7 days. The number of samples used was 52 consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX). The method of determining the sample used is the non-probability sampling method with purposive sampling technique. The model used to estimate the expected return is the mean adjusted model. The data analysis technique used is One Sample t-test and Paired Samples t-test. The results of this study indicate that there is no significant difference in the average abnormal return before and after the fuel price increase. Based on these results indicate that the capital market in Indonesia is in the form of an efficient semi-strong market in terms of information.]]>
<![CDATA[Pengaruh Pengendalian Internal, Transparansi, Akuntabilitas, Dan Religiusitas Terhadap Pengelolaan Keuangan (Studi Kasus Pada Gereja Di Kecamatan Wonosalam Kabupaten Jombang) ]]>
<![CDATA[Muhammad Taufiq Hidayat]]>;
<![CDATA[Tabita Aprilia Nanda Mulyoko]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v3i2.8814
<![CDATA[This study is aimed to find internal control affects financial management, using transparency, accountability, and lack of religiosity as intervening variables. The population in this study were churches in Wonosalam District, which totaled 12 churches. The number of questionnaires distributed was 5 sets in 12 churches, but only 52 questionnaires were returned and could be processed.The testing technique uses the Statistical Package for the Social Sciences (SPSS) application by conducting validity tests, reliability tests, multiple linear tests, T-tests, and F-tests.Based on the test results, it shows that all variable has an effect on financial management;Based on the test results, it shows that: (1) Internal control has a positive effect on financial management;(2) Transparency has a positive effect on financial management; (3) Accountability has a positive effect on financial management; (4) Religiosity has a positive effect on financial managemen.]]>
