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MARATUS ZAHRO
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maratuszahro@stiesia.ac.id
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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 44 Documents
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KAJIAN EMPIRIS FINANCIAL RESTATEMENTS AKIBAT PERUBAHAN STANDAR AKUNTANSI KEUANGAN DI INDONESIA Putri Wulanditya
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5603

Abstract

Changes in accounting standards make listed companies comply with these provisions. As a result of the adoption of a new or revised PSAK, companies make a restatement of financial statements. This study aims to determine the facts of the restatement of the financial statements of public companies in Indonesia. The research method used is descriptive quantitative by analyzing the financial reports and notes on the audited financial statements. The results of this study indicate that 69 percent of companies make a restatement of financial statements. The sequence of sectors that carried out the most restatements was (1) the basic industry & chemical sector, (2) the consumer goods industry sector, then (3) the agriculture sector. The majority of restatements of financial statements occurred in 2015 and 2018 with PSAK 24, PSAK 69 and reclassification as the main causes. This research has implications for users of financial statements to pay attention to the impact of changes in accounting standards that may be taken into consideration in making decisions.
ANALISIS TINGKAT KESEHATAN BANK: METODE RISK-BASED BANK RATING (RBBR) Raja Gita Puspitasari; Titiek Rachmawati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5615

Abstract

This study aims to determine and analyze the soundness level of National Foreign Exchange Private Banks for 2017-2020 which is reviewed using the Risk-based Bank Rating method as a whole. This type of research is descriptive quantitative with research subjects at Foreign Exchange National Private Banks listed on the Indonesia Stock Exchange in 2017-2021. The data in this study uses secondary data in the form of financial reports from the Annual Report. The sampling technique used purposive sampling. The analysis technique used is the analysis of the health of the bank with a risk approach (Risk-based Bank Rating) with the scope of assessment based on the factors of Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. The results of the research on the Soundness Level of Foreign Exchange National Private Banks listed on the Indonesia Stock Exchange in 2017-2021 as a whole show healthy conditions with Composite Rating 1-2 achievements.
PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), JUMLAH PENDUDUK, DAN JUMLAH PENDUDUK YANG BEKERJA TERHADAP KETIMPANGAN PENDAPATAN KABUPATEN/KOTA DI PROVINSI JAWA TIMUR PADA TAHUN 2015-2019 Nurmandana Ramadhan; Veronika Nugraheni Sri Lestari; JFX Susanto Sukman; Sri Handini
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5709

Abstract

East Java Province has different potential in each regional due to the geographical conditions. By reason of potential differences, it effects unequal distribution of income and income inequality. This study aims to determine the effect of Gross Regional Domestic Product (GDP), total population, and number of working population on regency/City income inequality in Eat Java Province in 2015-2019. This study applies quantitative method. The data used in this study is form of secondary data from the cross-section of 38 regencies/cities in East Java Province at the time series started from 2015-2019, the data obtained from Central Statistics Agency of East Java. Panel data is processed using E-views 9 which produces a fixed effect regression model. The result of this study shows that all research variables have a simultaneous effect on income inequality. Partially all independent variables, such as Gross Regional Domestic Product, population, and working population have a significant effect on income inequality.
PENERAPAN PSAK 73 TERHADAP LAPORAN KEUANGAN DALAM MENINGKATKAN RELEVANSI LAPORAN KEUANGAN Visca Angga Aprilia; Ninik Anggraini; Ahmad Yani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5689

Abstract

Company required to report its financial statements in a relevant manner, there is provision of PSAK 73 Leases. PSAK 73 Leases determines the recognition, measurement, presentation and disclosure of leases for companies in order to increase the relevance value. A high level of relevance makes the policy taken appropriate company. This research is descriptive research with a quantitative approach. Types of research data are quantitative and qualitative. Research data techniques are documentation and interviews. The research variable is application of PSAK No. 73 concerning leases, financial statements and the relevance of financial statements. The results of this study are that the company records leased assets only with an operating lease model, reflecting only 1 year lease. Implementation of PSAK No. 73 concerning Lease on PT. Anugerah Beton Indonesia made the assets section of the financial position report increase, so that the impact of implementing PSAK 73 made the company's total assets, total liabilities and equity increase. This increase shows the assets and liabilities owned by the company in the coming year, so that the application of PSAK No. 73 on Leases is able to increase the relevance of the financial position report of PT. Indonesian Concrete Award in 2021.
Blue Accounting Dan Resolusi Penanganan Limbah Plastik Sultan Syah; Sri Rahayu Syah; Fibriyani Nur Khairin; Dharma Kesuma
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5692

Abstract

The purpose of this study is to provide an understdan ing of the role of accounting blue in converting plastic waste into environmentally friendly energy to meet human needs. This study used qualitative methods using eco phenomenology. Data is obtained through observation, documentation, and daily activities. This research provides a solution to overcome the problem of plastic waste in the sea. In addition, plastic waste can produce fuel oil with a composition of 10 kg of plastic waste each, producing 6 liters of diesel fuel, 2 liters of gasoline dan 2 liters of fuel providing a solution to the difficulties of fuel experienced by fishermen. The application of this research is beneficial for environmental accounting progress. The novelty/originality of this research was able to overcome the problem of plastic waste to zero. By converting waste into fuel oil, at least three things can be resolved, namely the problem of reducing plastic waste, overcoming the problem of scarcity of fuel oil especially for fishermen, dan generating economic value for the community.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Anisah Tri Woro Sukanti; Mia Ika Rahmawati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5742

Abstract

This research aims to analyze and find out the effect of profitability, liquidity, and firm size on firm value. The profitability was measured by Return on Asset (ROA), liquidity was measured by Loan on Deposit Ratio (LDR), firm size was measured by Logarithm Natural (Ln) total asset, and firm value was measured by Price to Book Value (PBV). The research was quantitative. Moreover, the population was banking companies that were listed on Indonesia Stock Exchange (IDX) for 3 years (2019- 2021). The data collection technique used purposive sampling, which was used to gain an appropriate sample. In line with that, there were 87 companies as the sample. Furthermore, the data analysis technique, in order to examine the hypothesis, used multiple linear regression with SPSS. The research result concluded that profitability (ROA) had a positive effect on firm value. On the other hand, liquidity (LDR) had a negative effect on firm value. In contrast, firm size (SIZE) had a positive effect on firm value.
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Lisa Ayu Yuliana; Endah Sulistyowati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5756

Abstract

This research aimed to examine the effect of dividend policy, debt policy, and firm size on financial performance. The dividend policy was measured by Dividend Payout Ratio (DPR), the debt policy was measured by Debt Equity Ratio (DER), the firm size was measured by Logarithm Natural (Ln) total asset (SIZE), and financial performance was measured by Return On Asset (ROA). The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with that, there were 23 companies as the sample. Furthermore, the population was Food and Beverage companies listed on Indonesia Stock Exchange for 3 years (2019-2020). In total, there were 69 data. Within the data, there were 27 outliers. Therefore, only 42 data were analyzed. Additionally, the data analysis technique used multiple linear regression with SPSS 26. The research result concluded that dividend policy had a negative and insignificant effect on financial performance. In contrast, debt policy had a negative and significant effect on financial performance. On the other hand, firm size had a positive and significant effect on financial performance.
PENGARUH PROFITABILITAS, FREE CASH FLOW, LIKUIDITAS, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN Erlinda Vira Yunita; Anang Subardjo
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5809

Abstract

This research aimed to examine and analyzed the effect of profitability, free cash flow, liquidity, and investment opportunity set on the dividend policy. Profitability calculated by return on asset, free cash flow was calculated by net value from the fluctuation of cash flow from the activity of comnpany operation was divided by assets total on the same periods. Meanwhile, liquidity was measured by the current ratio, while the set of investment opportunities was calculated by indicator market value Assets to book value Assets.This research was a quantitative approach. The sample of this research used a purposive sampling method, i.e. the sample collection technique with determine criteria. Based on the beverage listed Indonesia Stock Exchange in 2015-2019, therefore it obtained 51 observation data. In addition, the analysis method used multiple linear regressions with the instruments SPSS porgram.The result of the research showed that free cash flow, liquidity, and investment opportunity set did not have any effect on the dividend policy, while profitability had a positive effect on the dividend policy.
PERAN MOTIVASI DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Dian Anggraini Permatasari; David Efendi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5831

Abstract

Taxpayer’s compliance due to their awareness may be influenced by two factors, namely motivation and level of education. Therefore, this research aimed to examine and analyse whether motivation and level of education affected personal taxpayer’s compliance or not. The research was quantitive. Furthermore, the data collection technique used a random sampling technique, in which every member of the population had the same opportunity to be taken as a sample. The sample was taken randomly whitout considering strata within the population. In line with that, there were 90 respondents of personal taxpayers in the sample. Moreover, the data analysis technique used multiple linear regression. The research result concluded that motivation had a positive effect on personal taxpayers’ compliance. This shows that the higher motivation to pay taxes, the higher compliance of personal taxpayers’. Likewise, the level of education had a positive effect on personal taxpayers’ compliance. This shows that the higher level of education, the higher compliance of individual taxpayers’.
PEMUNGUTAN PAJAK AMERIKA PADA YOUTUBER INDONESIA BERDASARKAN PERATURAN U.S. INTERNAL REVENUE CODE CHAPTER 3 Nurul Lailia Khasanah; Nurul Herawati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5788

Abstract

The purpose of this study is to examine the implementation of income tax collection for Youtubers based on U.S. Regulations – Internal Revenue Code Chapter 3, explores the compliance of Indonesian Youtubers to pay taxes under U.S. Regulations, and reviews the readiness of Youtubers to pay income tax that applies in Indonesia with regulations that are almost the same as U.S. regulations. A qualitative method with a descriptive approach is used in this study. There were two Youtubers as informants. Youtuber informants are those who have become Youtube Program Partners (YPP) and have received American tax deductions. The results are that Google is obliged to collect tax data from all Youtubers who are outside the United States, regardless of whether Youtubers earn income from United States viewers or not. Tax deductions are done automatically, making Youtubers unable to avoid tax deductions given by America. In contrast to the tax deductions made by the American Government, some Indonesian Youtubers still do not understand or know the income tax that applies in Indonesia. In addition, several other Youtubers take advantage of the imperfect tax regulations in Indonesia, to commit tax evasion consciously.

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