Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research articles or conceptual articles (non research). Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, public sector accounting, management accounting, sharia accounting, forensic accounting, behavioral accounting, environmental accounting, tax accounting, social responsibility accounting, accounting for education, financial auditing, and accounting information system.
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<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Teguh Gunawan Setyabudi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i1.4949
<![CDATA[The existence of competition requires companies to make various efforts to maintain the existence of the company and increase company value. The company value is indicated by the company's stock price. The purpose of this research is to prove empirically the effect of profitability, leverage and institutional ownership on firm value with dividend policy as an intervening variable. The research data is secondary data in the form of financial statement data and annual reports of companies belonging to the manufacturing industry listed on the Indonesia Stock Exchange for the period 2016 to 2018, totaling 138 companies. Data analysis used path analysis. The results showed that profitability, leverage and institutional ownership had a significant effect on dividend policy. The variables of profitability, leverage and dividend policy are proven to have a significant effect on firm value, while institutional ownership has no effect on firm value. The dividend policy variable is able to moderate the effect of profitability on firm value, but it is not able to moderate the effect of leverage and institutional ownership on firm value.]]>
<![CDATA[PENILAIAN INVESTASI MODAL KERJA PADA PERUSAHAAN FINANCIAL UNCONSTRAINTS ]]>
<![CDATA[Rika rahayu]]>;
<![CDATA[Maratus Zahro]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i1.4992
<![CDATA[This study identifies the assessment of investasi modal kerja in financial constraints on firm value in Indonesia. The dependent variable in this study is the value of the firm. Several components include independent variables on investasi modal kerja, such as: current income, current cash, current changes in fixed assets, current interest, current net working capital, current dividend payout ratio, next year's income, next year's cash, next year's changes in fixed assets. , the following year's interest, the following year's net working capital, the following year's dividend payout ratio. The control variable in this study is the debt to equity ratio. The sample of this study used trading companies registered in Indonesia. The results of this study are several components of investasi modal kerja in the value of firm, namely; current income and net capital for the following year.]]>
<![CDATA[PERANCANGAN IT BALANCED SCORECARD DI PERGURUAN TINGGI ]]>
<![CDATA[Mar’a Elthaf Ilahiyah]]>;
<![CDATA[Dian Palupi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i1.4993
<![CDATA[The implementation of the MEA competition in the field of higher education is undeniably very closely related to the industrial revolution 4.0 where all teaching and learning process systems no longer use traditional systems but require the practice of using advanced IT technology (Information Technology). The study took the object of the UNISLA private university in Lamongan, emphasizing a qualitative case study approach to see how the implementation of IT components became a Balanced scorecard strategy at UNISLA. There are several strategic goals in implementing the IT balanced scorecard at UNISLA, among others (financial perspective: cost efficiency and profit oriented, customer perspective: increasing the satisfaction of UNISLA users including students, lecturers, and education staff, internal business perspective: developing the use of IT as a the main foundation in UNISLA business processes, learning and growth perspectives: evaluation of IT improvement in UNISLA and improvement of UNISLA users' skills.) From the explanation above we can conclude that why the application of IT in the Balanced Scorecard is so important to be applied as a support in the industrial revolution 4.0.]]>
<![CDATA[ANGGARAN DALAM PERSPEKTIF AGENCY THEORY ]]>
<![CDATA[Lilis Ardini]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i1.4994
<![CDATA[The purpose of this research is to interprate the meaning of budgeting in one of State Own Enterprises in order to minimize the conflict between principal and agent. This is qualitative research and conduct through simbolic interactionism perspective in interpretive paradigm. The result of this research exposes that budgeting process involve interaction between principal and agent based on their experiences. Especially in condition where an individu can get a freedom from critical condition wich called as ephiphany. Social reality shows that the ownership of capitalist company, always thinking them selves from their self interest. As the result, the implementation of budgeting process which consist of symbols and numbers eventually will be bounded by greed. With explanation and seeking the meaning of the agency theory, capitalism of the ownership of the company offered the capitalist values in accounting information. Finally, every decision and economic behaviour will be based on capitalist values by it self.]]>
<![CDATA[PENGUKURAN KINERJA MANAJEMEN DALAM IMPLEMENTASI E–PROCUREMENT UNTUK MEWUJUDKAN GOOD GOVERNMENT GOVERNANCE ]]>
<![CDATA[Nur Handayani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i1.4995
<![CDATA[One form of the Surabaya city government's effort to innovate the procurement of goods and services is to implement an electronic goods and service procurement system, known as E-Procurement. To determine the level of success of the implementation of the new system, it is necessary to conduct a research and analysis in a measurable and in-depth manner. One method that can be used is the Balanced Scorecard, which can measure the level of success of a system from 4 (four) perspectives. Based on the results of the research that has been done, it can be concluded that the E-Procurement system has succeeded in minimizing the constraints that occurred in the previous system. In terms of: (1) the financial perspective of E-Procurment can improve efficiency, effectiveness and accountability of financial statements are met. (2) from the customer perspective, E-Procurement has been able to increase the number of bidders and even attract new participants both from within and outside Surabaya. (3) internal business process perspective, E-Procurement is able to innovate that can eliminate the constraints that occurred in the previous system. (4) from a growth and learning perspective, E-Procurement is able to improve the quality and quality of human resources so that from these qualified human resources positive feedback will be obtained for the improvement of this E-Procurement system in the future. In terms of the realization of good government governance, the implementation of E-Procurement is a manifestation of the Surabaya city government's commitment to serving the community, in the process of procuring government goods and services so that they are free from corruption, collusion and nepotism (KKN) practices.]]>
<![CDATA[ANALISIS PENGARUH PDRB PER KAPITA DAN JUMLAH TENAGA KERJA TERHADAP JUMLAH PENDAPATAN PAJAK DAERAH PROVINSI DI INDONESIA ]]>
<![CDATA[Muktar Redy Susila]]>;
<![CDATA[Fastha Aulia Pradhani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i1.4996
<![CDATA[The purpose of this study is to analyze the effect of GRDP per capita and the labor number on the province tax revenue. Regional tax revenues for each province have different figures. It is suspected that GRDP per capita and number of labor affect local tax revenues. To answer the research hypothesis, multiple linear regression analysis was used. The data used in the study were sourced from the Badan Pusat Statistik in 2020. The dependent variable in this study is local tax revenue, while the independent variables are GRDP per capita and the number of labor. Based on the results of the t-test, it was found that the GRDP per capita and the number of workers had a significant effect on province regional tax revenues. The coefficient value of GRDP per capita and the number of labor is positive. Based on the multiple linear regression model formed, the R2 value is 91.05%. So it can be said that GRDP per capita and the number of labor can explain the province tax revenue of 91.5%, the remaining 8.5% is explained by other independent variables not included in this study.]]>
<![CDATA[DETERMINAN NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[ulfah iswara]]>;
<![CDATA[Teguh Gunawan Setyabudi]]>;
<![CDATA[Susanti Susanti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i1.5270
<![CDATA[This study aims to conduct an empirical test of the effect of leverage, profitability, and firm size on firm value. The valuation of the company's share price is based on the company's ability to generate profits. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2020. The sample companies were 126 companies using the purposive sampling method. The data analysis technique used multiple regression analysis. The results obtained that leverage has a significant positive effect on firm value. The use of borrowed funds to generate profits will increase the value of the company. Profitability as measured by Return on Assets has a significant effect in a positive direction on firm value. This shows that the greater the profit generated, the value of the company also increases. Another factor that has an influence on firm value is firm size. Firm size seen from the total asset value has a significant positive effect on firm value.]]>
<![CDATA[PENGARUH PROFITABILITAS, CAPITAL INTENSITY DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Gelia Ayu Pramaiswari]]>;
<![CDATA[fidiana fidiana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i2.5338
<![CDATA[The purpose of this study is to investigate how profitability, capital intensity, and corporate governance affect tax avoidance. The formulation of the problem in this study is whether there is an influence between profitability, capital intensity, independent commissioners, institutional ownership, and the audit committee on tax avoidance listed on the Indonesia Stock Exchange using the purposive sampling method, namely the selection of samples with criteria determined by the researcher. The population used in this study are manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2017-2020 period. This type of research is quantitative research by processing secondary data obtained on the Indonesia Stock Exchange. The number of research samples is 15 companies. Multiple linear analysis using the SPSS 22 version is the data analysis technique used. The results show that the variables of profitability, capital intensity, institutional ownership, and audit committee have a positive effect on tax avoidance, while independent commissioners have no effect on tax avoidance because not all independent commissioners can show their independence.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Febiyanti Nurul Fajri]]>;
<![CDATA[nur fadjrih asyik]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i2.5348
<![CDATA[This Research aimed to examine the effect of financial performance on the market reaction with Corporate Social Responsibility as the moderating variable. In This research used the quantitative in the property and real estate sector companies that listed on The Indonesia Stock Exchange and companies sample it was selected by the purposive sampling, that is the sample collection technique with special consideration determined by 12 companies sampled the property and real estate sector in the observation year of start 2015 until year 2020. Furthermore, the data analysis method used multiple regressions. The data in this research were processed by software SPSS 25 version. The research result showed that financial performance had a positive significant effect on the firm value and Corporate Social Responsibility was moderated by the financial performance effect on the firm value; it meant the higher the Corporate Social Responsibility value in companies would affect the financial performance on the firm value.]]>
<![CDATA[PENGARUH DIVERSITAS DEWAN DIREKSI TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Aryanti Ariesta Pramesti]]>;
<![CDATA[Riski Aprillia Nita]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i2.5369
<![CDATA[The diversity of gender, age, tenure, educational background and nationality are factors that companies must consider when selecting someone to serve on the company's board of directors. The purpose of this study is to analyze the effect of board of directors diversity on firm value. This research was conducted on Property, Real Estate, and Building Construction sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sample of this study was selected using purposive sampling. This study obtained data from 56 companies with a total sample used in this study as many as 236 companies. Testing this hypothesis using multiple linear regression test with SPSS software version 24. The results showed that gender diversity, educational diversity and tenure diversity had an effect on firm value, while age diversity and nationality diversity had no effect on firm value. ]]>
