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Imang Dapit
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jaka@feb.dinus.ac.id
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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 93 Documents
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Efektivitas Manajemen Sumber Daya Manusia Untuk Pengelolaan Industri Berbasis Ekonomi Kreatif di SK COFFEE LAB Kediri Ainun Muhtadin; Aniza Chairani; Ichwan Setiarso; Widyatmoko Widyatmoko
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.7205

Abstract

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.
ANALISIS KINERJA KEUANGAN UNTUK MENILAI KESEHATAN BPR SEBELUM DAN SELAMA PANDEMI COVID-19 (STUDI EMPIRIS PADA BPR PERSERODA PATI) Sherly Erisliana; Agung Prajanto
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.7207

Abstract

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.
Konsep Dan Strategi Pemasaran Diperlukan untuk Menyikapi Persaingan Bisnis Perusahaan Kelvin Pedro Gamalael; Angel Frilyaningrum; Tri Esti Rahayuningtyas; Choerul Umam
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.7208

Abstract

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.
INFLASI SEBAGAI VARIABEL MODERASI PADA PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH TANGERANG SELATAN Dila Angraini; Gyta Fitriandryany
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.7209

Abstract

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
PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK Izna Baroroh; Hayu Wikan Kinasih; Wikan Isthika
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 1 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i1.6957

Abstract

ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have no effect on tax avoidance, while institutional ownership and profitability variables have an effect on tax avoidance. The results of this study indicate that the variability of institutional ownership, independent board of commissioners, audit committee, firm size, leverage, and profitability can explain tax avoidance by 17.1 percent while the remaining 82.9 percent can be explained by other variables. Keywords: Good Corporate Governance, Company Size, Leverage, Profitability, Tax AvoidanceABSTRAKTujuan penelitian adalah untuk mengetahui pengaruh Good Corporate Governance, ukuran perusahaan, leverage, dan profitabilitas terhadap penghindaran pajak. Penelitian dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2020. Jumlah sampel yang diperoleh dengan menggunakan purposive sampling sebanyak 158 perusahaan dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa komisaris independen, komite audit, ukuran perusahaan, dan leverage tidak berpengaruh terhadap penghindaran pajak, sedangkan variabel kepemilikan institusional dan profitabilitas berpengaruh terhadap penghindaran pajak. Hasil penelitian ini menunjukkan bahwa variabilitas kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan, leverage, dan profitabilitas dapat menjelaskan penghindaran pajak sebesar 17,1 persen sedangkan sisanya 82,9 persen dapat dijelaskan oleh variabel lain..Kata Kunci: Good Corporate Governance, Ukuran Perusahaan, Leverage, Profitabilitas, Tax Avoidance
ANALISIS ASPEK YANG MEMPENGARUHI PENGHINDARAN PAJAK DENGAN PARAMETER PERTUMBUHAN PENJUALAN, RASIO KEUANGAN & UKURAN PERUSAHAAN Rizqia Zalzabila; Retno Indah Hernawati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.7546

Abstract

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.
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.

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