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MARATUS ZAHRO
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maratuszahro@stiesia.ac.id
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+6285785609393
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jiaku@stiesia.ac.id
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INDONESIA
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
ISSN : 2963671X     EISSN : 2963671X     DOI : https://doi.org/10.24034/jiaku
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 1 No 2 (2022)" : 7 Documents clear
PENGARUH PROFITABILITAS, CAPITAL INTENSITY DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Gelia Ayu Pramaiswari; fidiana fidiana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.443 KB) | DOI: 10.24034/jiaku.v1i2.5338

Abstract

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.
PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING Febiyanti Nurul Fajri; nur fadjrih asyik
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.519 KB) | DOI: 10.24034/jiaku.v1i2.5348

Abstract

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.
PENGARUH DIVERSITAS DEWAN DIREKSI TERHADAP NILAI PERUSAHAAN Aryanti Ariesta Pramesti; Riski Aprillia Nita
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.798 KB) | DOI: 10.24034/jiaku.v1i2.5369

Abstract

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.  
PENGARUH RASIO KEUANGAN, SALES GROWTH, DAN KEBIJAKAN DIVIDEN TERHADAP PERUBAHAN HARGA SAHAM Achmad Fawaid Ansori; Ikhsan Budi Riharjo
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.119 KB) | DOI: 10.24034/jiaku.v1i2.5383

Abstract

This research aimed to examine to examine and find out the effect of Finance, Sales Growth, and Dividen Policy on Stock Price Change. The Population was 36 manufacturing companies that were listed on Indonesia Stock Exchange (IDX) from 2017-up to 2020. Moreover, the research was quantitative. Furthermore, the data collection technique user purposive sampling. In line wiht that, there were 110 sample of manufacturing companies. Additionally, the data analysis technique used multiple linear regression. The research result concluded that Return On Asset (ROA) had a positive effect on stock price change, Return On Equity (ROE) had a positive effect on stock price change. On the other hand, the Current Ratio (CR) did not affect stock price change. In contast, Sales Growth had a positive effect on stock price change. On the contrary, the Dividend Payout Ratio did not affect the stock price change of manufacturing companies that were listed on the Indonesia Stock Exchange (IDX) from 2017-up to 2020.
DETERMINAN DISTRESS FINANSIAL BERDASARKAN STRUKTUR KEPEMILIKAN, LIKUIDITAS, DAN LEVERAGE Mochamad Ludvi Pratama; Endang Dwi Retnani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.543 KB) | DOI: 10.24034/jiaku.v1i2.5392

Abstract

This research aimed to examine the effect of Ownership Structure, Liquidity, and Leverage on Distress finansial. The ownership structure was measured by Institutional Ownership. Meanwhile, Managerial Ownership, Liquidity, Current Ratio, and Leverage were measured by Debt to Asset Ratio. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 70 samples from 10 Food and Beverage companies that were listed on Indonesia Stock Exchange (IDX) from 2014-up to 2020. The research result concluded that Institutional Ownership, as well as Managerial Ownership, had a negative effect on Distress finansial. It meant that the higher the Institutional and Managerial Ownership was, the lower the Distress finansial would be. On the other hand, liquidity did not affect Distress finansial. This meant that there were any other factors that would affect Distress finansial. In contrast, Leverage had a positive effect on Distress finansial. It happened as companies’ higher debt value could influence higher loans. Consequently, it affected financial burdens or companies’ Distress financial.
IMPLEMENTASI STANDAR AKUNTANSI ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM KOTA SUKABUMI Nurazizah; Zulkarnain Zulkarnain
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.872 KB) | DOI: 10.24034/jiaku.v1i2.5398

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the most dominating businesses in the world and Indonesia. The development of MSMEs is also quite rapid so that they can become supporters of the economy, especially in Indonesia. To support the development of MSMEs in preparing financial reports, the government issued a special Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) which is a simple form of General Accounting Standards. This study aims to determine whether MSME Mochi Lampion Sukabumi has implemented SAK EMKM in its financial reporting. The method used in this study is a descriptive qualitative method. Data were obtained from primary and secondary sources. Primary sources are obtained directly through interviews and observations while secondary sources are obtained from documents in the form of photos and notes regarding company profiles. The results showed that MSMEs Mochi Lampion Sukabumi in the process of preparing financial reports had implemented accounting standards such as journaling and cash flow but had not fully implemented SAK EMKM in their financial reporting. Only the preparation of the Income Statement is following SAK EMKM. As for the Statement of Financial Position and Notes to Financial Statements, MSME Mochi Lampion has not yet fully prepared.
PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Vingky Riswanto Ardhyansyah; Sugeng Praptoyo
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.931 KB) | DOI: 10.24034/jiaku.v1i2.5407

Abstract

This research aimed to examine the effect of profitability which was referred to as Return on Equity, and dividend policy which was referred to as the Dividend Payout Ratio on the stock price of property companies and Real Estate companies that were listed on Indonesia Stock Exchange 2017-2020. The research result concluded that Return on Equity had an insignificant effect on the stock price. It happened as companies' profit was not the only indicator of ROE. ROE had only viewed companies’ performance in getting some profits with owners’ investment. It lacked showing companies’ development and their prospect; so, the investors did not consider ROE as an investment consideration. In contrast, the Dividend Payout Ratio had a significant effect on the stock price. This meant investors preferred to have little share dividend since paid tax followed by the accepted dividend.

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