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Imang Dapit
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lpkdgeneration2022@gmail.com
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jaka@feb.dinus.ac.id
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Jl. Nakula I no. 5-11, Semarang Tengah, Semarang, Jawa Tengah, Kode Pos 50131
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JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Published by Universitas Dian Nuswantoro
ISSN : -     EISSN : 27232522     DOI : https://dx.doi.org/10.56696/jaka.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 31 Documents
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Search results for , issue "Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)" : 31 Documents clear
PENGARUH PENERAPAN MANAJEMEN KONFLIK TERHADAP DISPLIN KERJA PEGAWAI PADA DINAS KOMINFO KOTA BIMA Muhamad Lutfi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8355

Abstract

This study focuses on the effect of implementing conflict management on employee discipline at the Communication, Informatics and Statistics Service (KOMINFO) in Bima City. The method used in this study is a survey method with a quantitative approach. The data source for this research were employees of the City of Bima Communication and Informatics Office with a total sample of 52 people. As for the data analysis technique using, simple correlation coefficient analysis, coefficient determination analysis, simple linear regression analysis and hypothesis testing. The results of the research and data processing show that the Conflict Management carried out by the Office of Communication and Information has been implemented very well. This is evidenced by the implementation of Conflict Management programs in managing human resources according to the Collaborating, Competing, Avoiding, Accomodating, Compromissing indicators. Work Discipline carried out by the Ministry of Communication and Informatics has been implemented very well, this is evidenced by the implementation of Conflict Management programs in managing human resources according to the indicators of Frequency of Attendance, Level of Alertness, Obedience to Work Standards, Obedience to Work Regulations, Work Ethics. Conflict Management has a positive and significant effect on Employee Work Discipline, while the effect of Conflict Management on Employee Work Discipline is 11.22% while the side is 88.78% influenced by other factors not examined.
DAMPAK PENGGUNAAN METODE NILAI WAJAR TERHADAP NILAI PERUSAHAAN Dika Nurita; Josin Sitinjak; Endang Kartini Panggiarti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8294

Abstract

The use of fair value metode is something that affects the value of the company.  This study aims to test the impact of using the fair value method on company value. This type of research is qualitative research. This research uses the literature review method. The results of the study using  the literature study data analysis method, obtained the result that fair value is not always stable and can be fully trusted, especially when the market is illiquid or under pressure.  So, reasonable value can affect a company's market value, but it doesn't necessarily directly affect its intrinsic value or actual value. This is because fair value is based on the market's valuation of an asset or company at a given time.
PENGARUH BIAYA PRODUKSI DAN BIAYA PENJUALAN TERHADAP PENINGKATAN PENDAPATAN PADA PELAKU USAHA PENGRAJIN RUMAH KAYU (SURVEY DESA TANJUNG BATU TIMUR KECAMATAlN TANJUNG BATU) Anggun Widiya; Leriza Desitama Anggraini; Andini Utari Putri
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8268

Abstract

This study alims to alnallyze the effect of production costs, malrketing costs, alnd selling costs on increalsing revenue.  The daltal used in this study is primalry daltal, totalling 40 salmples obtalined from questionnalires. The technique for talking the method in this study uses the finalnciall reports of the Talnjung Baltu Villalge Wooden House business, Talnjung Baltu Timur District from the estalblishment of the business in 2019 until now.  The resealrch method used is multiple linealr regression alnallysis.  The results of the study prove thalt production costs (X1) halve aln effect on, but not significalntly, aln increalse in income (Y).  While selling costs (X2) halve al significalnt effect on increalsing revenue (Y).  This resealrch is expected to help MSMEs in increalsing income. 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Faricha Aulia Ananda; Ratna Herawati; Almira Santi Samasta
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8306

Abstract

This study aims to analyze the effect of size of the company, Profitability, Leverage and Sales Growth on Tax Avoidance. The study population is industial companies listed on the Indonesia Stock Exchange in 2018-2021. Data is taken from the financial statements of selected companies by sampling using a purposive sampling method. Before the data were analyzed, a classic assumption test was carried out consisting of the Data Normality Test, the Heteroscedasticity Test, the Auto Correlation Test and the Multicollinearity Test. Data analysis performed was descriptive statistical analysis, t test (partial) and F test with multiple linear regression. The results showed that size of the company and profitability had a significant effect on tax avoidance.
KINERJA PENDAPATAN DAN BELANJA DAERAH KABUPATEN TULUNGAGUNG SEBELUM, SAAT, DAN PASCA PANDEMI COVID-19 (TAHUN 2017-2022)
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8289

Abstract

This study aims to determine the performance of the management of income, expenditure, and financing of the district. Tulungagung 2017-2022. This study uses the analysis variables of the degree of decentralization, the ratio of financial independence, the ratio of expenditure growth, operational expenditure, capital expenditure, and the ratio of direct and indirect expenditure. The results of this study indicate that the analysis of the decentralization of Kab. Tulungagung 2017-2022 is sufficient, the average financial independence ratio is low with a consultative relationship pattern, the average operational expenditure and capital expenditure are good because operational expenditure is less than 90% and capital expenditure is more than 5%, the ratio of direc spending.
PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM PENCATATAN AKUNTANSI TERHADAP IMPLEMENTASI SAK EMKM PADA UMKM PERAK (SURVEY DESA TANJUNG BATU TIMUR KECAMATAN TANJUNG BATU) Putri Ayu Lestari; Leriza Desitama Alnggraini; Reny Aziatul Pebriani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8257

Abstract

This study alims to alnallyze the effect of understalnding alccounting alnd alpplying the alccounting record system to the implementaltion of SAlK EMKM in Talnjung Baltu Timur Villalge, Talnjung Baltu District. The design of this study is al qualntitaltive resealrch conducted in collecting daltal obtalined in distributing questionnalires. The populaltion in this study were silver MSME alctors localted in the Talnjung Baltu sub-district of resealrch, which recorded al totall of 283 silver MSME alctors. The salmple used in the study wals 166 silver MSME alctors using the slovin formulal. The daltal alnallysis technique consisted of quallity test daltal, clalssicall alssumption test, multiple linealr regression alnallysis, f test, t test, correlaltion coefficient alnd determinaltion (R2) with the help of SPSS Version 26. The resealrch method used wals multiple linealr regression alnallysis. The results of the study prove thalt Understalnding of Alccounting (X1) hals al positive effect on the implementaltion of SAlK EMKM (Y). While the Alpplicaltion of the Alccounting Recording System (X2) hals al positive effect on the implementaltion of SAlK EMKM (Y). This resealrch is expected to help MSMEs in keeping finalnciall records alnd prepalring finalnciall reports.
PENGARUH GREEN PRODUCT, GREEN PRICE, GREEN PLACE, GREEN PROMOTION TERHADAP KEPUTUSAN PEMBELIAN TUMBLER STARBUCKS TANGERANG Ayu Dwi Lestari; Edy Nursanta; Widiyarsih Widiyarsih; Siti Masitoh
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8365

Abstract

In the current era of globalization brings various changes that have an impact on aspects, especially on the environment. characterized by the occurrence of damage such as global warming (global warming) this is triggered by waste that is difficult to decompose such as plastic waste. So the Starbucks company is involved in implementing green marketing by producing Starbucks tumbler products to reduce plastic packaging. The purpose of this study was to analyze the effect of Green Product, Green Price, Green Place, Green Promotion on the Purchase Decision of Starbucks tumbler users.The analysis method in this study uses quantitative primary data, the test stages carried out are: validity, reliability, normality, heteroscedasticity, multicollinearity, multiple linear regression, F test, t test and coefficient of determination. The data used in this study used a questionnaire instrument, and the valid data collected were 100 respondents. The sampling method in this research is purposive sampling. The testing tool used is SPSS. The results of this study indicate that the variables Green Product, Green Price, Green Place, Green Promotion partially have a positive effect on purchasing decisions. While simultaneously the variables Green Product, Green Price, Green Place, Green Promotion have a positive and significant effect on the purchasing decisions of Starbucks tumbler users.
PENERAPAN SISTEM SINGLE IDENTITY NUMBER SETELAH PEMBERLAKUAN PERATURAN NIK MENJADI NPWP Citra Alfa Esi Pabeta; Omega Avriella; Cindi Septiani; Sherlina Mike; Carolus Askikarno Palalangan
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8295

Abstract

The implementation of the Single Identity Number System after the implementation of the new regulation on changing NIK to NPWP in Indonesia will enter a period of a new administrative system which is made easier through a system of using only one identity card that can be used for administrative needs. The Single Identity Number is a system for identifying a person using a NPWP from those who originally used a NIK. The advantage of implementing a Single Identity Number is that it can simplify the administration system in the field of taxation and strengthen it. Source database for government. The purpose of this research is to analyze the estimation of the fulfillment of the Simplified Single Identity Number concept. This is in accordance with the applicable law, namely Law no. 7 of 2021 article 2 paragraph 10 which states the Harmony of the Tax System in Indonesia. A qualitative approach is used as a research method with interview techniques to collect data. The research subjects were people who were randomly selected. The conclusion of this study is a Single Identity Number can meet customer needs and simplify the tax administration system in Indonesia.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (SURVEY PT. SRIWIJAYA CONTAINER) Dela Rizky Amalia; Harsi Romli; Mutiara Kemala Ratu
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8284

Abstract

This thesis aims to determine the Effect of Accounting Information Systems and Human Resources on the Quality of Financial Reports at PT. Sriwijaya Container. The problem that occurs is that the educational background of employees is still not in accordance with the task section and the accounting information system used cannot be accessed by the general public. In this study, the research method used was a quantitative method, namely the method of collecting data in the form of numbers and the analysis used was multiple regression using SPSS 26. Based on the results of this study indicate that simultaneously (Test F) accounting information system variables and the quality of human resources affect the quality of financial reports. Partially (T test) the accounting information system variable has no effect on the quality of financial reports, while the human resources variable has an effect on the quality of financial reports.
IMPLEMENTASI AKUNTANSI PADA SISTEM PENGGAJIAN DAN BONUS KARYAWAN PT MONDELEZ INTERNATIONAL Novita Setianti; Riana Safitri; Lucky Giovanni; Susi Apriana
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8307

Abstract

The payroll process at Mondelez International Incorporated Company is currently using Microsoft Excel. Employee attendance data is obtained from https://front-mdlz.com/. The treatment process is error-prone, so time is wasted to revise again when an error occurs. In addition, payroll data for each period is also not centered in the database because the excel file used only stores payroll data per period. In this study an application was made that can easily calculate the salary and bonus of PT Mondelez International employees.The research uses prototyping method as a system development method. this application has been tested for the performance based on the Dimension Quality for Goods and can facilitate the payroll and employee bonuses. This results of product testing were carried out by 10 people. From the 2 tests, the highest product test value was 90,4. With a limit on the value of the product ?75, the product is declared successful. The results of testing the benefits carried out by 10 respondents and obtained an average value of ULEA is 95% where usability aspects 93%, learnability 97%, efficiency 97% and acceptability 80%. With a product success value limit of product 75%, the product is declared beneficial.

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