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Fitria Ningrum Sayekti
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Fakultas Ekonomi - Prodi Akuntansi, Universitas Islam Nusantara, Bandung Jl. Soekarno-Hatta 530, Bandung 40286
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INDONESIA
JURNAL AKUNTANSI, AUDITING DAN KEUANGAN SYARIAH
Published by Universitas Islam Nusantara
ISSN : -     EISSN : 29643937     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Lingkup artikel yang diterbitkan di JAAKES terdiri dari berbagai topik di bidang Akuntansi dan Keuangan antara lain: Sektor swasta dan sektor nonprofit, Akuntansi Keuangan dan keuangan syariah, Akuntansi Syariah, Akuntansi Manajemen dan Perilaku, Sistem Informasi, Auditing, dan Etika Profesi, Perpajakan, Akuntansi pemerintahan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 24 Documents
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LATAR BELAKANG PENDIDIKAN, UKURAN USAHA, PEMBERIAN INFORMASI DAN SOSIALISASI TERHADAP PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (STUDI PADA UMKM DI WILAYAH KECAMATAN CIPARAY) Silvi Sri Nurhayati; Ahmad Muhammad Ryad; Ahmad Bahrudin Doni Boro
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 1 No. 1 (2022): OKTOBER 2022
Publisher : Prodi Akuntansi

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Abstract

This research aims to know how much the influence of educational background, business size, providing information and socialization on the understanding of MSMEs in compiling financial reports based on SAK EMKM on wholesale businesses in Ciparay District, Bandung Regency. Respondents are 58 MSMEs in Ciparay District by using questionnaire method. The results showed that: 1) There was no significant effect of educational background on the understanding of MSMEs in compiling financial reports based on SAK EMKM with tcount 1.419 < ttable 2.00488. 2) There is a significant effect of business size on the understanding of MSMEs in compiling financial reports based on SAK EMKM with tcount 4.157 > ttable 2.00488. 3) There is a significant effect of providing information and socialization on the understanding of MSMEs in compiling financial reports based on SAK EMKM with a value of tcount 7.514 > ttable 2.00488. 4) There is a significant influence of educational background, business size, providing information and socialization (on the understanding of MSMEs in preparing financial reports based on SAK EMKM with a value of Fcount 21,224 > Ftable 2,776. The value of the coefficient of determination of educational background, size of business, presenting information and socialization has an effect of 51.6% on the understanding of MSMEs in preparing financial reports based on SAK EMKM
FREE CASH FLOW DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TELAH TERDAFTAR DI BEI PERIODE 2015-2020 Aisyah Prastiani Sofyana Hamzah; Siti Saadah; Jaya Mustika
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 1 No. 1 (2022): OKTOBER 2022
Publisher : Prodi Akuntansi

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Earnings management is an effort made by management to manipulate accounting numbers reported to external parties with the aim of benefiting themselves by changing or ignoring established accounting standards, thus presenting untrue information. The variables of Free Cash Flow and Information Asymmetry are estimated to have an influence on Earnings Management. This study aims to determine the effect of Free Cash Flow and Information Asymmetry on Earnings Management. The dependent variable in this study is Earnings Management which is measured using the Modified Jones Model, while the independent variables in this study are Free Cash Flow and Information Asymmetry. This study also uses the control variables Firm Size and Firm Age as a controller so that the relationship between the independent variable (independent variable) and the dependent (dependent variable) is not influenced by external factors that are not examined. This study uses secondary data in annual reports published by companies on the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period, which are 47 companies. The sampling technique used in this study is purposive sampling so that the number of samples obtained is 9 companies. The results of this study indicate that Free Cash Flow has an effect on earnings management and information asymmetry has no effect on earnings management. 
BEBAN PAJAK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Yasmin Miranty; Citra Kharisma Utami; Dela Triana Sanubari
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 1 No. 1 (2022): OKTOBER 2022
Publisher : Prodi Akuntansi

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Abstract

Transfer pricing is a company policy in determining the price of a transaction with related parties. The variables of tax expense, firm size and profitability are estimated to have an influence on transfer pricing decisions. This study aims to determine the effect of tax expense, firm size and profitability on transfer pricing decisions which are proxied by the value of related party receivables, while the independent variables in this study are tax expense, firm size and profitability. This study uses secondary data in annual reports published by companies on the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, which are 47 companies. The research method used is non-probability sampling with purposive sampling technique in order to obtain a total sample of 11 companies. The data analysis methods used include: descriptive statistics, classical assumption test and hypothesis testing. The results show that based on the partial test, the tax expense has an effect on transfer pricing decisions with a value of 0.003, firm size affects transfer pricing decisions with a value of 0.002, and profitability has no effect on transfer pricing decisions with a value of 0.281. Meanwhile, the results of the simultaneous test obtained a value of 0.006, meaning that the tax expense, firm size and profitability have a joint effect on transfer pricing decisions. The coefficient of determination is 0.168, which means that 16.8% of transfer pricing is influenced by this variable and the rest is influenced by other variables.
ARUS KAS OPERASI, KAPASITAS OPERASI DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2020 Ayu Barokah Koswara; Alda Rahmawati; Azmi Alifah
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 1 No. 1 (2022): OKTOBER 2022
Publisher : Prodi Akuntansi

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Abstract

Financial distress is a problem that greatly affects the sustainability of the company. Early detection will reduce the possibility of company bankruptcy. This study aims to measure the effect of operating cash flow, operating capacity and liquidity as independent variables on financial distress as the dependent variable. The research method used in this research is descriptive quantitative. The results of this study indicate that the operating cash flow variable partially has no effect on financial distress with a coefficient value of 0.839. The operating capacity variable partially has no effect on financial distress with a coefficient value of 0.277. The liquidity variable partially affects financial distress with a coefficient value of 0.002. Simultaneously the operating cash flow variable, operating capacity has no effect on financial distress conditions with a coefficient value of 0.018. The coefficient of determination (R2) of 0.275 indicates that operating cash flow, operating capacity and liquidity only affect financial distress by 27%. It can be explained that financial distress is influenced by various factors, namely both internal and external factors. Managerial and operational failures that lead to inefficiency and ineffectiveness can cause serious financial problems for the company. 
IMPLEMENTASI ISAK 35, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS Dewi Laras Saraswati; Rine Rizky Yunisa; Alyani Agustina
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 1 No. 1 (2022): OKTOBER 2022
Publisher : Prodi Akuntansi

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Abstract

This study aims to examine: the effect of the implementation of ISAK 35 on the quality of the financial statements of educational foundations in Bandung Regency, the effect of the internal control system on the quality of financial reports at educational foundations in Bandung Regency and the effect of the use of information technology on the quality of financial reports at educational foundations in Bandung Regency. The population of this study were all educational foundations in Bandung Regency, which amounted to 15 educational foundations and 26 schools under them. The sampling technique used in this research is using slovin method with the number of respondents as many as 60 people. This research method uses quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale quantitative method. The data analysis technique used is a partial significance test (t test) with the SPSS 21.0 for windows program. The results of this study indicate that the implementation of ISAK 35 has a significant positive effect on the quality of financial reports, the internal control system has no effect on the quality of financial reports, the use of information technology has a significant positive effect on the quality of financial reports. quality of financial reports. The coefficient of determination from the implementation of ISAK 35, Internal Control System and Utilization of Information Technology is 66.5% of the Quality of Financial Statements and the remaining 33.5% is influenced by other factors.
KESADARAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI DI WILAYAH KECAMATAN PASEH KABUPATEN BANDUNG) Dhea Amelia Syafilla; Siti Ganiah Maulany; Anisa Yuniarti
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 1 No. 1 (2022): OKTOBER 2022
Publisher : Prodi Akuntansi

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This study aims to determine and analyze the effect of taxpayer awareness and knowledge of taxation on taxpayer compliance in paying property taxes. The data used in this study is primary data by distributing questionnaires to PBB taxpayers in Kecamatan Paseh Kabupaten Bandung. The population in this study was to use a sample of 100 people who were PBB taxpayers in Kecamatan Paseh. The sampling technique in this study used the convenience sampling method. In this study, the data analysis technique used is multiple linear regression analysis and the tool it uses is SPSS 21 software. This study shows that taxpayer awareness partially has a positive and significant effect on property taxpayer compliance, and tax knowledge partially positive and significant effect on property taxpayer compliance. Simultaneously, taxpayer awareness and tax knowledge have an effect on property taxpayer compliance by obtaining a coefficient of determination of 0.250, therefore taxpayer awareness and tax knowledge have an effect of 25% on taxpayer compliance and the rest is influenced by other factors not examined in this studythis research.
PEMBIAYAAN BAGI HASIL MUDHARABAH DAN PEMBIAYAAN BAGI HASIL MUSYARAKAH TERHADAP TOTAL ASET PADA BANK BRI SYARIAH PERIODE 2009-2020 Afriyanti Harahap; Silviana Sri Wulandari; Delia Fitria Nurrohmah
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 1 No. 1 (2022): OKTOBER 2022
Publisher : Prodi Akuntansi

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This study aims to examine whether there is a relationship between mudharabah profit sharing financing and musyarakah profit sharing financing to the total assets of BRI Syariah Bank for the 2009-2020 period. The research method used in this research is descriptive quantitative. This type of research is an associative research conducted to test the hypothesis of previous research by describing the causal relationship between the independent variable and the dependent variable. The population in this study is financial statement data for the 12-year period 2009 to 2020 at BRI Syariah Bank. Based on the results of this study, it shows that the variable for partial mudharabah profit sharing with results of 0.816> 0.05 is larger which means it has no effect on total assets, and partial musyarakah profit sharing financing with results of 0.000 <0.05 is smaller, which means it has an effect on total assets. . Meanwhile, simultaneously, the variable of mudharabah profit-sharing financing and musyarakah profit-sharing financing with a result of 0.000 <0.05 is smaller, which means it has an effect on total assets.
APAKAH KEBERAGAMAAN INVESTOR TERPENGARUH OLEH PENDIDIKAN DALAM BERINVESTASI SAHAM ? STUDY KASUS INVESTOR MAHASISWA DI JAWA BARAT INDONESIA Ujang Suherman Ujang Suherman; Nugraha Nugraha; Disman Disman
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 2 No. 1 (2023): APRIL 2023
Publisher : Prodi Akuntansi

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Investor dalam melakukan keputusan investasi dipengaruhi oleh rasional dan irasional investor, satu sisi pendidikan akan membuahkan pengetahuan yang mampu memberikan andil dalam keputusan investasi namun sisi yang lain perilaku keuangan investor menjadi penentu dalam keputusan investasi itu sendiri termasuk religiusitas investor. Kondisi ini pada akhirnya akan menjadi determinan dalam pengambilan keputusan Investasi. Penelitian ini bertujuan untuk mengetahui Pengaruh pendidikan dalam memoderasi religiusitas terhadap keputusan investasi saham mahasiswa di Jawa Barat. Responden dalam penelitian ini adalah Investor Mahasiswa Jawa Barat yang berjumlah 974 orang. Analisis data menggunakan analisis regresi moderasi process hayes model 1. Hasil penelitian menunjukkan bahwa religiusitas berpengaruh positif terhadap keputusan Investasi Saham di Jawa Barat dan pendidikan berhasil menjadi moderator semu secara signifikan memoderasi hubungan.
PENGARUH ADVERTISING INTENSITY TERHADAP AGRESIVITAS PAJAK Siska Indriyani Siska Indriyani; Iin Istiqomah Iin Istiqomah; Chandra Wijaya Chandra Wijaya; Widiasyah M. Shaleh Widiasyah M. Shaleh; Rena Sari Rena Sari; Erdini Yanti Erdini Yanti
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 2 No. 1 (2023): APRIL 2023
Publisher : Prodi Akuntansi

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Penelitian ini bertujuan menguji pengaruh advertising intensity, inventory intensity dan sales growth terhadap agresivitas Pajak. Populasi penelitian ini seluruh perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2017 sampai 2021. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh 30 sampel. Regresi linear berganda dengan program IBM SPSS 26 digunakan untuk menganalisis data penelitian ini. Hasil penelitian menunjukkan bahwa advertising intensity berpengaruh negatif terhadap agresivitas pajak, sedangkan inventory intensity tidak berpengaruh terhadap agresivitas pajak.
LOVE OF MONEY, RELIGIUSITAS DAN PENGGELAPAN PAJAK (Studi Kasus Pada Mahasiswa Dan Pekerja) Arini Tri Agustine Arini Tri Agustine; Dina Ayu Lestari Dina Ayu Lestari; Eramita Ufitia Eramita Ufitia; Karyn Fellya Zahwa P.F Karyn Fellya Zahwa P.F; Saskia Seftiani Saskia Seftiani
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 2 No. 1 (2023): APRIL 2023
Publisher : Prodi Akuntansi

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There have been many cases of tax evasion in Indonesia, giving rise to different perceptions for everyone. Currently, most countries depend on tax revenues. Tax relief receipts are important for financing government spending. On the other hand, taxes are the main source of government revenue. This is common, especially among developing countries like Indonesia. However, several cases of tax evasion among taxpayers need to reveal what factors influence the attitude and behavior of taxpayers. Most Indonesian people's daily lives refer to their religion, so religion has an important role to influence their actions and views. The love of money is something that can influence someone in tax evasion. This study aims to determine whether or not the influence of the Love of Money on tax evasion, and determine whether or not religious influence on tax evasion. The population in this study are individual taxpayers (students and workers). The data used in this study is primary data by distributing questionnaires to individual taxpayers including students and workers. The sample in this study was 100 respondents. Analysis prerequisite tests include normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that love of money has no effect on tax evasion as evidenced by the significance value and religion has an effect on tax evasion as evidenced by the significance value.

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