Sanskara Akuntansi dan Keuangan
Fokus: Sanskara Akuntansi dan Keuangan merupakan jurnal yang membahas topik-topik terkait Akuntansi dan Keuangan di Indonesia dan Asia Tenggara. Jurnal ini mempublikasikan artikel-artikel berkualitas yang berisi analisis kritis, pemikiran inovatif, dan hasil penelitian terbaru dalam bidang Akuntansi dan Keuangan. Cakupan: Topik-topik yang dapat dicakup oleh Sanskara Akuntansi dan Keuangan meliputi, tetapi tidak terbatas pada: Akuntansi keuangan dan manajerial Audit dan pengendalian intern Perpajakan dan peraturan perpajakan Manajemen risiko dan keuangan Pelaporan keuangan dan transparansi Pasar modal dan investasi Akuntansi sektor publik Akuntansi syariah Manajemen keuangan dan perbankan Teknologi informasi dan akuntansi Corporate governance dan etika bisnis dalam akuntansi dan keuangan Studi kasus dalam akuntansi dan keuangan Analisis laporan keuangan dan kinerja perusahaan Pengembangan teori dan metodologi akuntansi dan keuangan
Articles
22 Documents
<![CDATA[The Influence of Profit Sharing on Profitability in Islamic Banking : (Case Study at Bank BCA Syariah in 2021) ]]>
<![CDATA[Zulfikar Hasan]]>
<![CDATA[ Sanskara Akuntansi dan Keuangan Vol. 1 No. 01 (2022): Sanskara Akuntansi dan Keuangan (SAK) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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<![CDATA[This analysis aims to define the extent of the influence of the level of profit sharing on profitability, which takes a case study at Bank BCA Syariah in 2021. The author takes the title of this research for reasons of interest in the differences and consequences of Islamic Banking in Indonesia which has gradually evolved into a powerful competitor for conventional banks. If you look at data, which has undergone substantial growth since 2019, it becomes an attraction for the author to take the title of this research. In this study, the authors collect data through the literature study method, which comes from Bank BCA Syariah's financial information. This study aims to confine the capacity of the impact of the level of profit sharing on profitability. The upshots of this analysis are profit sharing has no significant influence on profitability.]]>
<![CDATA[Pengaruh Inflasi, Likuiditas, Kurs, Maturitas, Credit Default Swap, IHSG dan Profit Terhadap Obligasi Korporasi di Indonesia dengan Metode Data Panel ]]>
<![CDATA[Lia Ernawati]]>
<![CDATA[ Sanskara Akuntansi dan Keuangan Vol. 1 No. 01 (2022): Sanskara Akuntansi dan Keuangan (SAK) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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<![CDATA[Pasar Obligasi memainkan peranan penting sebagai alternative pemenuhan sumber pendanaan perusahaan. Obligasi juga merupakan bagian dari instrumen investasi bagi investor. Investor bersedia menginvestasikan dananya pada obligasi untuk mendapatkan return atau yield. (YTM) merupakan tingkat return yang akan diterima investor jika membeli obligasi pada saat harga pasar saaat ini dan menahan obligasi tersebut hingga jatuh tempo. Yield Spread adalah perbedaan antara nilai nominal yang dihasilkan oleh (YTM) dua obligasi yaitu obligasi korporasi dan obligasi bebas resiko yaitu obligasi yang dikeluarkan pemerintah. Yield spread mencerminkan resiko obligasi. Pada penelitian ini menguji factor mikro dan makro yang mempengaruhi yield spread obligasi. Data yang digunakan dalam penelitian ini adalah perusahaan yang mengeluarkan obligasi periode 2012 hingga 2019. Hasil penelitian menunjukkan bahwa varibel makro meliputi Credit Default Swap (CDS), kurs, inflasi, dan variable mikroekonomi meliputi maturitas, profitabilitas dan likuiditas menunjukkan faktor yang berpengaruh signifikan terhadap yield spread obligasi, dan Indeks Harga Saham Gabungan/IHSG menunjukkan factor yang tidak signifikan mempengaruhi yield spread obligasi korporasi di Indonesia.]]>
<![CDATA[Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Nilai Perusahaan ]]>
<![CDATA[Randi Randi]]>;
<![CDATA[Zaldi Saputra]]>;
<![CDATA[Nur Hidayah Kusuma]]>;
<![CDATA[Erian Joness]]>
<![CDATA[ Sanskara Akuntansi dan Keuangan Vol. 1 No. 01 (2022): Sanskara Akuntansi dan Keuangan (SAK) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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<![CDATA[Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap nilai perusahaan pada Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Secara parsial profitabilitas berpengaruh signifikan terhadap nilai perusahaan, ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan, leverage berpengaruh signifikan terhadap nilai perusahaan. Secara simultan profitabilitas, ukuran perusahaan, dan leverage berpengaruh terhadap nilai perusahaan Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2018-2020.]]>
<![CDATA[The Effect of Financial Performance on Stock Prices: Empirical Evidence from Building Construction Sub-Sector Companies: Article ]]>
<![CDATA[Christina Heti Tri Rahmawati]]>;
<![CDATA[Sri Hartuti]]>;
<![CDATA[Maria Theresia Ernawati]]>
<![CDATA[ Sanskara Akuntansi dan Keuangan Vol. 1 No. 01 (2022): Sanskara Akuntansi dan Keuangan (SAK) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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<![CDATA[The company's financial performance is an assessment of the financial condition of investors when they invest their capital. The purpose of this study is to measure the effect of financial performance using liquidity, profitability and solvency ratios on stock prices of building construction sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2020 either simultaneously or partially. This study has a population of 18 companies listed in the building construction sub-sector on the IDX. This study uses a sampling technique, namely purposive sampling, where the sampling criteria are in the form of an annual report and have data on stock market prices continuously during the study period. study uses data analysis techniques in the form of multiple linear regression analysis with SPSS Version 25 applicationThe implication of the results of this study for investors should look at the company's solvency ratio before making a stock purchase, so that the greater the solvency ratio can increase the company's stock price.]]>
<![CDATA[Studi Komparasi Kepatuhan Membayar Pajak Bumi dan Bangunan Antara Kecamatan Ciambar dan Kecamatan Nagrak Dalam Perspektif Theory of Planned Behavior ]]>
<![CDATA[Nul Alim Bahri]]>;
<![CDATA[Widia Khairunnisa]]>;
<![CDATA[Muhammad Zulvan Dwihatmoko]]>;
<![CDATA[Taofik Muhammad Gumelar]]>
<![CDATA[ Sanskara Akuntansi dan Keuangan Vol. 1 No. 01 (2022): Sanskara Akuntansi dan Keuangan (SAK) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis sikap, norma subjektif, kontrol perilaku dan kepatuhan wajib pajak dalam membayar pajak dengan Theory of Planned Behavior yang berada di wilayah Kecamatan Ciambar dan Kecamatan Nagrak. Dalam penelitian ini, penulis menggunakan metode kuantitatif. Metode ini digunakan untuk meneliti kondisi alamiah obyek. Adapun instrument yang digunakan pada penelitian ini adalah kuesioner dengan sasaran wajib pajak yang berada di wilayah Kecamatan Ciambar dan Kecamatan Nagrak. Hasil penelitian menunjukkan bahwa sikap pada kedua kecamatan tersebut berpengaruh signifikan terhadap kepatuhan wajib pajak. Di Kecamatan Ciambar terdapat pengaruh signifikan norma subjektif terhadap kepatuhan wajib pajak sedangkan pada Kecamatan Nagrak tidak terhadap pengaruh signifikan norma subjektif terhadap kepatuhan wajib pajak. Di kedua kecamatan, terdapat pengaruh signifikan kontrol kepribadian terhadap kepatuhan wajib pajak. Sementara itu di Kecamatan Ciambar, tidak terdapat pengaruh signifikan niat terhadap kepatuhan wajib pajak, sedangkan di Kecamatan Nagrak, terdapat pengaruh signifikan niat terhadap kepatuhan wajib pajak.]]>
<![CDATA[Analisis Implementasi Kebijakan Sanksi Administrasi pada Pelanggaran Kendaraan Umum yang Tidak Singgah pada Terminal Seksi Operasional Suku Dinas Perhubungan Jakarta Selatan ]]>
<![CDATA[Surahman]]>;
<![CDATA[Khikmatul Islah]]>
<![CDATA[ Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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DOI: 10.58812/sak.v1i02.69
<![CDATA[This study aims to determine the extent of the implementation of administrative sanctions on violations of public vehicles that do not stop at the Operational Section of the South Jakarta Transportation Agency, which is reflected in the increasingly orderly public transportation at Pasar Minggu, South Jakarta terminal. Qualitative research methods use methods based on the philosophy of postposistivism, while to examine natural objects, where the researcher is the key instrument, data collection techniques are carried out by triangulation (combined). Data analysis is inductive or qualitative. The results show that the implementation which is carried out by communication with public transport drivers, utilizing resources by working with the TNI and POLRI in prosecution, giving fast dispositions to the tribal transportation offices and good organizational structures have been able to implement administrative sanctions on vehicle violations. General is going well.]]>
<![CDATA[Analisis Kecurangan Laporan Keuangan PT Asuransi Jiwasraya dengan Analisis Fraud Pentagon ]]>
<![CDATA[Rizka Haryanti]]>
<![CDATA[ Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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DOI: 10.58812/sak.v1i02.70
<![CDATA[The risk of fraud in the financial statements is a risk that will always exist as a result of disclosing misstatements borne by the Company's management. PT Asuransi Jiwasraya went bankrupt and failed to pay. The purpose of this study is to identify fraudulent financial statements from Jiwasraya using the pentagon fraud theory. The pentagon fraud theory is a theory developed from Cressey's 1953 fraud triangle theory. The five elements of risk are: pressure; chance; rationalization; Need; arrogance. The method used in this research is a quantitative descriptive method. PT Asuransi Jiwasraya (Persero) lost investment funds for the JS Saving Plan product due to being unable to pay interest and customer investment funds. PT. Asuransi Jiwasraya officially closed on May 31 2021 and was transferred to PT Asuransi Jiwa IFG (IFG Life).]]>
<![CDATA[Pengaruh Dewan Komisaris, Komite Audit, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Corporate Social Responsiblity Disclosure Pada Perusahaan Manufaktur 2016-2020 ]]>
<![CDATA[Anis Sriwahyuni]]>
<![CDATA[ Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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DOI: 10.58812/sak.v1i02.77
<![CDATA[Corporate Social Responsibility (CSR) is a form of corporate responsibility towards social and environmental issues, such as improving the welfare of the community and the environment so that the quality of human resources in the area where the company operates increases. The purpose of this study was to determine the effect of the board of commissioners, audit committee, profitability, liquidity and firm size on CSRD. This type of research is quantitative research with an associative approach. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The technique used in taking the sample is purposive sampling with a total sample of 16 companies. The analysis technique used in this study is multiple regression analysis for hypothesis testing and in processing the data using the SPSS 24 program. The results of the study indicate that the variables of the board of commissioners, audit committee, profitability as proxied by ROA and ROE have no effect on the disclosure of corporate social responsibility.]]>
<![CDATA[The Effect of Financial Compensation, Work Motivation, and Organizational Culture on Employee Performance ]]>
<![CDATA[Christina Heti Tri Rahmawati]]>;
<![CDATA[Maria Hosyeana Margaritis]]>;
<![CDATA[Ferrynela Purbo Laksono]]>
<![CDATA[ Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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DOI: 10.58812/sak.v1i02.78
<![CDATA[Human resources are the basic capital in the organizational development process. An organization that can take good care of its employees can be seen from the performance of its employees. If the employee's performance is good then the company manages to manage employees well. The purpose of this study was to determine the effect of financial compensation, work motivation, and organizational culture on employee performance at Stella Duce 2 Yogyakarta Senior High School. This type of research is census research, in which the total population is equal to the number of samples, namely all teaching staff and educational staff at Stella Duce 2 High School Yogyakarta with a total of 45 employees. This study used a data analysis technique, namely multiple linear regression. The results of the study show that 1) financial compensation, work motivation, and organizational culture have a simultaneous effect on employee performance; 2) financial compensation has no significant effect on employee performance; 3) work motivation has no significant effect on employee performance; and 4) organizational culture has a significant effect on employee performance.]]>
<![CDATA[Pengaruh Pemahaman Perpajakan, Kebijakan Pemerintah, dan Implementasi Teknologi Terhadap Efektivitas Tax Planning ]]>
<![CDATA[Fitria Saumaningsih]]>
<![CDATA[ Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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DOI: 10.58812/sak.v1i02.79
<![CDATA[Tax Planning Concept Is the concept in taxation discipline that aims to manage the tax based on the rule. Tax Planning ain’t mean to push the taxpayer to avoid the tax but how to push them to comply with the tax rule and create administration compliance and simplification. PT CPE Cell International was using the tax planning concept in their business to create the effectivity of tax management where the effectivity is determined by Understanding the Tax Rule, Government Policy, and Technology Implementation.]]>
