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Jurnal Ilmiah Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30471931     EISSN : 30472334     DOI : 10.69714
Core Subject : Education,
Education Other
Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait bidang Akuntansi seperti : Akuntansi Keuangan (Financial Accounting), Akuntansi Pemeriksaan (Auditing), Akuntansi Biaya (Cost Accounting), Akuntansi Manajemen (Management Accounting), Bidang Bidang Akuntansi Perpajakan, Akuntansi Peranggaran (Budgeting), Akuntansi Pemerintahan (Governmental Accounting), Sistem Akuntansi (Accounting System), Akuntansi Anggaran (Budgetary Accounting) dan Akuntansi Perbankan. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JILAK terbit 4 kali dalam setahun, yaitu pada bulan Februari, mei, Agustus dan November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 20 Documents
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PENGARUH CURRENT RATIO, RETURN ON ASSETS, DAN DEBT TO EQUITY RATIOTERHADAP HARGA SAHAM DENGAN TOTAL ASET SEBAGAI VARIABEL MODERASI Agus Wahyudi; Gos Ishak
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.45

Abstract

This research aims to examine the relationship between independent variables, including: Current Ratio,Return on Assets, Debt to Equity Ratio and the dependent variable Stock Price, with the moderatingvariable in this research being Total Assets. Research was conducted on 12 infrastructure companies listedon the Indonesia Stock Exchange (BEI), using non-probability sampling techniques-quota sampling in theperiod 2018 to 2022, a period of 5 years. This study explored whether having good fundamentals wouldhave a direct effect on price increases. the shares of the issuing company are moderated by the condition ofthe company's total assets. The findings of research studies on infrastructure companies show that theCurrent Ratio, if it stands alone, will have a positive effect on share prices, but if it is moderated by totalassets, it will have a negative effect on share prices. Return on Assets has no effect if it stands alone, but ifmoderated by Total Assets then Return on Assets has a positive effect. Debt to Equity Ratio has no effect onshare prices, whether alone or moderated. Simultaneously in this research study, Current Ratio, Return onAssets and Debt to Equity Ratio, moderated by Total Assets, have an effect on stock prices. This study offersa regression analysis on infrastructure companies, the results provide a basis for future research in thisarea. And company management can provide information about the relationship between fundamentalfactors and the company's share price which is moderated by total assets.
PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI, VIRAL MARKETING, DAN TAGLINE “GRATIS ONGKIR” TERHADAP IMPULSE BUYING ONLINE PADA KONSUMEN: (STUDI PADA MAHASISWA DI SOLO RAYA) Desi Aulia Fitri Andriyana; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.68

Abstract

This research aims to determine the use of accounting information systems, viral marketing, and the tagline "free shipping" on online impulse buying among consumers. This research uses a quantitative type of research. The population in this study were students in Solo Raya. Sample selection used accidental sampling technique, with a sample size of 100 respondents. The data sources used are primary and secondary data. The data collection method uses a questionnaire or questionnaire. This research uses data analysis methods, namely descriptive statistical analysis, data quality testing, and classical assumption testing. The research results state that the accounting information system has a significant effect on online impulse buying among consumers, viral marketing has a significant effect on online impulse buying among consumers, and the tagline "free shipping" has a significant effect on online impulse buying among consumers.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DIMASA MENDATANG MENGGUNAKAN METODE PENDEKATAN ASOSIATIF: (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Andika Windi Octaviania; Indra Lila Kusuma; Gunawa Setyadi
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.81

Abstract

This study aims to analyze gross profit, operating profit and net profit in predicting future cash flows in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2020-2022 period. Sampling using purposive sampling with time series data in order to obtain a sample of 84. The data method in this study used descriptive statistics test, classical assumption test and hypothesis testing with F test, t test and R test. F test results obtained a significance value of 0, 00 < 0.05 then the model is feasible to use, this means that all independent variables have an effect on the dependent variable. From the results of the hypothesis test, namely the t test, it shows that the gross profit variable has an effect on predicting cash flows, this is evidenced by the significance value of 0.00 < 0.05. The operating profit and net income variables have a significance value greater than 0.05, namely 0.425 and 0.60, thus it can be concluded that operating income and net income have no effect in predicting future cash flows. From the results of the R test, the adjusted R square value is 0.426 or 42.6%. This shows that the variables of gross profit, operating profit, and net profit simultaneously have an effect on predicting future cash flows by 42.6%. While the remaining 57.4% is influenced by other factors outside the study.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMUNIKASI DAN PROFESIONALISME TERHADAP KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN PERMENDAGRI NOMOR 77 TAHUN 2020 DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Sri Wahyuni Zanra
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.83

Abstract

This study aims to determine the effect of human resource competence, communication, and professionalism on the readiness of local governments to implement Permendagri Number 77 of 2020 moderated by information technology. The population in this study were all Regional Work Units within the Pekanbaru City Government as many as 33 SKPD. In this study, researchers used the Saturated Sampling method with a total of 165 respondents (each SKPD was represented by 5 respondents). Data analysis using SEM-PLS with SmartPLS software. The results of the study concluded that the competence of human resources, communication and information technology influences the readiness of local governments in implementing Minister of Home Affairs Regulation Number 77 of 2020 while the professionalism variable does not affect the readiness of local governments to implement Permendagri Number 77 of 2020. In addition, the information technology variable as the moderating variable is proven to be able to moderate the relationship between human resource competence, communication and professionalism on the readiness of local governments to implement Permendagri Number 77 of 2020
SISTEM INFORMASI AKUNTANSI BIAYA PRODUKSI PADA UD. KM ANUGRAH KENDAL Sukemi Kamto Sudibyo; Sri Wahyuning; Evita Dwi Damayanti
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.84

Abstract

KM Anugrah Kendal in handling production costs still uses manual estimates based on consideration of raw material notebooks and other costs with a calculator calculation tool which results in production cost information often being inaccurate so that the company has difficulty in determining the total costs that have been incurred. every time they do production and there is a delay in presentation. Up-to-date production cost reports make the process of controlling production costs difficult. UD. KM Anugrah Kendal must improve the existing production cost recording system, namely by implementing a new production cost accounting information system. A production cost accounting information system is the right choice to support the smooth implementation of the overall production cost handling system. By implementing a production cost accounting information system at UD. KM Anugrah Kendal has been able to determine the accuracy of production cost information so that it can handle production cost needs more precisely, quickly, accurately, effectively and efficiently to support UD's production process. KM Anugrah Kendal can be fulfilled so that the process of controlling production costs becomes easy.
PENGARUH PEMAHAMAN SISTEM INFORMASI AKUNTANSI,  E-COMMERCE,  MODAL USAHA DAN MOTIVASI TERHADAP MINAT  BERWIRAUSAHA MAHASISWA: (Studi Pada Mahasiswa Akuntansi Di Solo Raya) Andika Setyawan; Wikan Budi Utami; Suhesti Ningsih
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.108

Abstract

This research was conducted determine the influence of accounting information systems, e-commerce, business capital, motivation on entrepreneurial interest of accounting students in Solo Raya. This research uses primary data by collecting data through questionnaires. The sampling in the research was accidental sampling. The research sample consisted of 100 respondents with accounting students from 18 universities in Solo Raya. The data analysis method uses descriptive statistical tests, data quality test, classical assumption tests, t statistical tests, and coefficient of determination tests. The research results state that Accounting Information Systems, E-Commerce, Business Capitals, and Motivation influence Entrepreneurial Interest.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN KONTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Nur Aini; Suprihatin Suprihatin; Indra Lila Kusuma
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/s0de1y48

Abstract

This research aims to determine the effect of profitability, leverage, and liquidity on the quality of profits in construction and building companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods. The population used in this research is the annual financial reports of construction and building companies listed on the Indonesia Stock Exchange (BEI) for 2018-2022, totaling 22 companies. The sample in this research used purposive sampling with certain criteria. The results of this research show that in the partial test, profitability has a negative and significance effect on earnings quality. Leverage has a negative and significance effect on earnings quality and liquidity has a negative and significance effect on earnings quality.
Non-Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio dan Profitabilitas Bank: Peran Moderasi Ukuran Bank Agung Prayogi
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/v7wsgr62

Abstract

Bank profitability is a signal sent to bank stakeholders about bank performance over a certain period in the form of ratio, one of which is ROA. This research aims to find out the influence of NPL, LDR, CAR and the size of the bank on ROA. In addition, to know bank size as a moderation in the impact of the NPL, LDR and CAR on the ROA, the design of the research uses a quantitative approach. The research population is the entire Regional Development Bank in Indonesia of 31 banks. The samples were taken using purposive sampling, which produced 24 banks as samples. Data analysis techniques use double linear regression and Moderated Regression Analysis. The findings of this study explain that increased NPL ratio and bank size lead to lower ROA, increased LDR and CAR lead to higher ROA and the size of banks moderate the influence of NPL, LDR, and CAR on ROA. These results have implications for the Regional Development Bank in Indonesia to manage the risk profile, capitalization, and size of the bank as they affect ROAs. Moreover, stakeholders should also consider these factors when evaluating bank performance before investing.
PENGARUH INFLASI, SUKU BUNGA DAN NILAI TUKAR TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BEI TAHUN 2020-2022 Azizah Putri Az-Zahra; Desy Nur Pratiwi; Wikan Budi Utami
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/mnd0nb45

Abstract

This research aims to determine the effect of inflation, interest rates and exchange rates on share prices in manufacturing companies listed on the IDX.  The objects studied in this research are basic material companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The research sample was selected using a purposive sampling technique and obtained 144 observation data. This research uses secondary data obtained through the Indonesian Stock Exchange and Bank Indonesia websites. The data analysis technique in this research is multiple linear regression. The research results show that the Inflation variable has no effect on Stock Prices, while the Interest Rate and Exchange Rate variables have an effect on Stock Prices.
PENGARUH PROFITABILITAS, KEPUTUSAN PENDANAAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Dinda Maulid Rahmawati; LMS Kristiyanti; Sri Laksmi Pardanawati
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/wvct1y07

Abstract

The purpose of this study is to determine the impact of funding, investment, and profitability decisions on the company value of food and beverage companies listed on the IDX between 2019 and 2023. Associative descriptive research using a quantitative approach is used in this sort of study, and secondary data from journals, the corporate website, and yearly financial reports published on the BEI website www.idx.co.id are used as research data sources. Purposive sampling was the method utilized to choose the research sample. Using SPSS 23, multiple linear analysis is the analytical technique employed. The study's findings indicate that: (1) Company value is influenced by funding, investment, and profitability decisions taken collectively. (2) Investment choices and profitability have an impact on a company's worth. (3) The value of the company is unaffected by funding decisions.

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