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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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Jl. Menur Pumpungan No.30 Menur Pumpungan, Kec. Sukolilo Kota SBY, Jawa Timur 60118
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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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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Putri Kharisma; Maswar Patuh Priyadi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6048

Abstract

The research aimed to examine: 1) the effect of profitability on the firm value; 2) the effect of firm size on the firm value; 3) Corporate Social Responsibility which moderated the effect of profitability on the firm value; 4) Corporate Social Responsibility which moderated the effect of the firm size on the firm value. The population was Healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. Furthermore, the data collection technique used a purposive sampling technique. From 23 Healthcare companies, there were 18 companies that fulfilled the criteria as the sample. In total, there were 90 data observation samples. Moreover, the data analysis technique used multiple linear analyses with SPSS (Statistical Product and Service Solution) 26 versions. The result indicated that: 1) profitability had a positive effect on the firm value; 2) firm size did not affect the firm value; 3) Corporate Social Responsibility was able to moderate the profitability on the firm value; 4) Corporate Social Responsibility was able to moderate the firm size on the firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Dina Aris Primawati; Andajani Andajani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6112

Abstract

This research aimed to examine the effect of Corporate Social Responsibility on the firm value of mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. Corporate Social Responsibility based on Global Reporting Initiative (G-4) consisted of 3 performance categories: economic performance, environmental performance, and social performance on the firm value, referred to as Tobin’s. The research was quantitative. The data were secondary, in the form of annual reports. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 26 mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019 as the sample. Therefore, in total there were 104 data of observations. Furthermore, the data analysis technique used multiple linear regression. The result concluded that economic performance had a positive effect on firm value. However, the environmental performance had a negative effect on firm value. In contrast, the social performance had a positive effect on firn value.
PENGARUH PENDAPATAN DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN DENGAN GAYA HIDUP SEBAGAI VARIABEL PEMODERASI Mujahid Zaid Ali; Nur Fadjrih Asyik
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6136

Abstract

Financial behavior has an important role in this latest situation within the organization and company, and also in employees. The main issue is lack of understanding of financial behavior. Therefore, it is important to find out how lifestyle can affect someone’s financial behavior in self-controlling. This research aimed to examine the effect of income and financial literacy on financial behavior, with lifestyle as a moderating variable. The research was quantitative. Moreover, the population was 156 employees who worked at Sarana Metal Group Surabaya. The data collection technique used purposive sampling, which the sample was based on the criteria given. In line with that, there were 54 respondents as the sample. Furthermore, the data analysis technique used Moderated Regression Analysis (MRA) with SPSS 23. The result concluded that 1) income had a positive effect on financial behavior; 2) financial literacy had a positive effect on financial behavior; 3) lifestyle could not be able to moderate the effect of income on financial behavior; and 4) lifestyle could moderate the effect of financial literacy on financial behavior at Sarana Metal Group Surabaya.
PENGARUH PENGENDALIAN INTERNAL, SASARAN ANGGARAN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA ORGANISASI Audryan Novalino Maanary; Nur Handayani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6137

Abstract

This research aimed to examine and identify the effect of internal control, budget targets, and human resource quality on the church organization’s performance in Sidoarjo (GPIB). The population was leader or active pastor, active assembly, active management in the servant category, and church employees in Sidoarjo (GPIB Bethesda, GPIB Tiberias, and GPIB Shalom). Moreover, the research was quantitative. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 96 respondents as the sample. Furthermore, the data were primary. The data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 29 version. The result of the data which were collected and analyzed showed that internal control had a positive effect on the church organization's performance. Similarly, budget targets had a positive effect on the church organization's performance. Likewise, human resource quality had a positive and significan effect on the church organization’s performance.

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