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JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Published by Universitas Jambi
ISSN : 27155722     EISSN : 24606235     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian Akuntansi terkait dengan berbagai aspek akuntansi dan termasuk dalam tema aretikel namun tidak terbatas pada topik Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi, Sustainability Reporting, Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 8 No. 2 (2023): Jurnal Akuntansi " : 7 Documents clear
Efek Moderasi Firm Size Dalam Pengaruh Debt Covenant, Litigation Risk Analysis And Accounting Conservatism pada Quality Profit (Studi pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia) Sugeng Hariadi
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.26190

Abstract

The purpose of this research is to determine the moderating effect of company size in the influence of litigation risk, debt covenants, and accounting conservatism on earnings quality in manufacturing companies in the property & real estate sector which are listed on the Indonesia Stock Exchange for the 2020 period. Using the quantitative method in this study which processed using SPSS 23. For sample selection using purposive sampling technique. With the specified criteria, 36 companies can be obtained as samples. The test results show that litigation risk and debt covenants have no effect on earnings quality. Meanwhile, accounting conservatism has no effect on earnings quality. Company size also cannot or is able to moderate the effect of litigation risk and debt covenants on earnings quality, but company size can or is able to moderate the effect of accounting conservatism on earnings quality.
Analisis Sistem Informasi Akuntansi Pada Penerimaan, Pengeluaran & Transparansi Kas di Kantor Kelurahan Banjar Serasan Andi Farhan; Muhammad Emir YA; Wukuf Dilvan R
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.26527

Abstract

The purpose of this study was to understand the implementation of the Accounting Information System on Cash Receipts, Disbursements, and Transparency in the Banjar Serasan Village Office. This study uses a qualitative approach to gain a comprehensive understanding. The research data consists of primary data obtained through interviews with informants involved in the financial management process, as well as secondary data obtained through observation and documentation studies. Data collection techniques used include interviews, observation, and documentation studies. The analytical method used in this study adopts a postpositivism philosophy, which focuses on objective understanding and objective data analysis. The data collected was analyzed thematically, identified emerging patterns and themes, and given an in-depth interpretation. The results showed that the accounting information system implemented in the Banjar Serasan Village Office made a significant contribution to the mechanism of cash receipts and disbursements. However, research also finds that transparency to the public is limited due to local regulations that prohibit public disclosure of financial information. Informants in this study revealed that these limitations are the result of policies that have been set and must be followed.
Analisis Financial Distress dalam Memprediksi Kebangkrutan pada Perusahaan Investasi yang Terdaftar pada Bursa Efek Indonesia Tahun 2016 – 2020 Cyntia Carolina
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.27068

Abstract

This study aims to determine whether investment companies listed on the Indonesia Stock Exchange for the 2016-2020 period have the potential for abnkruptcy based on the Altman Z-Score method. Prediction of bankruptcy is needed by companies in order to determine the viability of the company. This study uses secondary data obtained from the financial statements of six investment companies listed on the Indonesia Stock Exchange for the 2016-2020 period that have met the criteria to be used as research samples. This bankruptcy prediction analysis uses the Altman Z-Score formula to determine the condition of the company. There are categories of Z-Score, 1) Z-Score < 1,1 means dangerous or bankrupt, 2) 1,1 < Z-Score < 2,6 means gray or vulnerable, 3) Z-Score > 2,6 means safe. Based on the result of the study, it shows that: the condition of investment companies listed on the IDX in 2016-2020 is in a dangerous.
Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Laporan Keuangan Badan Layanan Umum Daerah (BLUD) (Studi Kasus Pada BLUD Puskesmas Cidadap) Aizah Rahayu; Idang Nurodin; Sulaeman Sulaeman
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.27090

Abstract

The purpose of this study was to find out that the presentation of financial reports at the BLUD of the Cidadap Health Center is in accordance with Accrual-Based Government Accounting Standards which refer to Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Permendagri Number 79 of 2018 concerning Regional Public Service Agencies. The research method used in this study is a qualitative method with a descriptive approach by comparing theory and practice in presenting financial reports, data collection techniques used by observation, interviews and documentation. The results of the study show (1) of the 7 accrual-based financial component indicators BLUD Cidadap Health Center in its financial management has implemented SAP in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards on an accrual basis which presents Budget Realization Reports (LRA), Budget Balance Reports More (LSAL), Statement of Cash Flows (LAK), Balance Sheet, Operational Report (LO), Report of Changes in Equity (LPE), and Notes to Financial Statements (CaLK). (2) Financial management staff have PNS status but are not professionals in the financial sector, so it can be said that they are not fully in accordance with what is regulated by Permendagri Number 79 of 2018 concerning Regional Public Service Agencies.
Peran Rasio Likuiditas, Profitabilitas dan Leverage Dalam Mempengaruhi Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Iin Syofia Y; Deky Hamdani
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.27173

Abstract

High company value shows good company performance. This research was conducted to determine the effect of Liquidity Ratio, Profitability Ratio and Leverage Ratio In Affecting Firm Value. The sample in this research is Manufacturing Companies on the Indonesia Stock Exchange (IDX) during the research period (2017-2021). The number of samples in this study were 5 companies using purposive sampling technique. This study uses multiple linear regression analysis, tests the hypothesis using the T-test to test the regression coefficients partially and the F-test to test the effect simultaneously with a significant level of 5%. The results showed that the variables Liquidity (CR) and Profitability (ROA) had no significant effect on Firm Value (PBV). While the Leverage variable (DER) has a significant influence on Firm Value (PBV)
Kemampuan Komponen Arus Kas Operasi Metode Langsung Dalam Memprediksi Arus Kas dan Dividen Masa Depan Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2021 Ni Kadek A; Elin Erlina S; Robith Hudaya
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.27174

Abstract

This research is associative research with a quantitative approach which aims to analyze the ability of the direct method operating cash flow components in predicting future cash flows and dividends in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 period. The samples used in this study were 32 companies. Sampling used technique purposive sampling. The analytical method used is panel data regression. The data is tested using software Eviews 10. Operating cash flow proxied by cash inflows and cash outflows had a significant impact on predicting future cash flows in the first model study, as evidenced by partial testing with the t test. However, the second model study's findings demonstrate that operating cash flow, as proxied by cash inflows and cash outflows, has no significant impact on predicting future dividends.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Arsyi Zahwa; Nela Safelia; Rico Wijaya Z
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.27511

Abstract

This study aims to determine the influence of independent board of commissioners, board of commissioners, audit committee variables on company value with company size as a moderation variable (empirical study of the banking sector listed on the Indonesian stock exchange in 2019-2021). The subject studied in this study is the banking sector listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used was purposive sampling and obtained as many as 4 0 companies as samples from a total population of 43 companies. The observation period in this study is for 3 years, namely from 2019-2021 so that a total of 120 data were obtained. Data processing using WarpPls 7.0 software. This research proves that the audit committee has a positive effect on company value and company size moderates the influence of the size of the board of commissioners on the value of the company, while the independent board of commissioners, the size of the board of commissioners does not have a positive effect on Company value and company size do not moderate the influence of independent boards of commissioners and audit committees on company value.

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