Journal Title: Jurnal Ilmiah Akuntansi Initials: JILAK Frequency: Februari, mei, Agustus dan November Print ISSN: 3047-1931 Online ISSN: 3047-2334 Editor in Chief: Rasty Yulia, SE., MM., CPFR., C.JTax., C.STax., CTT DOI: 10.69714 Publisher: CV. Denasya Smart publihser 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
Pengaruh Independensi Auditor, Audit Report Lag, Fee Audit, Rotasi Auditor dan Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025
This study aims to examine the effect of Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size on Audit Quality. Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size are the independent variables, while Audit Quality is the dependent variable. This study uses secondary data obtained from the annual reports and audited financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The research sample was selected using the purposive sampling technique, and the data were analyzed using Binary Logistic Regression with IBM SPSS Statistics. The results indicate that Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size simultaneously affect Audit Quality. Partially, Auditor Independence, Auditor Rotation, and Public Accounting Firm Size have a significant effect on Audit Quality, whereas Audit Report Lag and Audit Fee do not have a significant effect on Audit Quality.
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PENGARUH RETURN ON EQUITY, CURRENT RATIO, INVENTORY TURNOVER DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM
This study aims to examine the effect of Return on Equity, Current Ratio, Inventory Turnover and Price to Book Value on Stock Prices of Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange during the 2022–2025 period. In this study, Return on Equity, Current Ratio, Inventory Turnover, and Price to Book Value serve as the independent variables, while Stock Price is the dependent variable. This study uses secondary data obtained from the annual financial statements of Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange for the 2022–2025 period. The sampling technique employed is purposive sampling, resulting in a total sample of 205 observations. The data were analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS). The results indicate that Return on Equity, Current Ratio, Inventory Turnover, and Price to Book Value simultaneously have a significant effect on Stock Prices. Partially, Return on Equity, Current Ratio, and Price to Book Value have a significant effect on Stock Prices. In contrast, Inventory Turnover has no significant effect on Stock Prices of Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange during the 2022–2025 period.
Pengaruh Pertumbuhan Penjualan, Beban Pajak Tangguhan, dan Ukuran Perusahaan terhadap Penghindaran Pajak
This study aims to analyze the effect of sales growth, deferred tax expense, and firm size on tax avoidance. This research employs a quantitative approach utilizing secondary data. The population consists of 57 companies listed in the agricultural product sub-industry within the consumer non-cyclicals sector on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using a purposive sampling method, 9 companies were selected as samples, yielding 45 observation data points. The data were analyzed using panel data regression with EViews 13 software, where the Random Effect Model (REM) was selected as the best fit model. The simultaneous results show that sales growth, deferred tax expense, and firm size significantly affect tax avoidance. Partially, firm size has a significant effect on tax avoidance, whereas sales growth and deferred tax expense do not affect tax avoidance.
ANALISIS DETERMINAN PENDAPATAN ASLI DAERAH: STUDI EMPIRIS PERAN REALISASI PENERIMAAN DAN POTENSI PAJAK DI KABUPATEN KENDAL
The purpose of this study was to assess the impact of the Kendal Regency Treasury on the actualization of rural and Urban Land and building tax (PBB-P2) revenues and prospective regional income tax (PAD). The optimal panel data regression Model is the fixed effect model, and is used to assess 100 observations from 20 sub-districts covering the years 2020-2024. According to the findings, PAD is negatively and significantly affected by PBB-P2 revenue realization, while PAD is positively and significantly affected by tax potential. In R2 = 93.71%, both factors have a major impact on PAD at the same time. The optimization of the local tax base is essential to strengthen fiscal capacity and increase PAD.
Rural and Urban Land and Building Tax (PBB-P2)
Analisis Pengaruh Arus Kas Operasi(AKO), Arus Kas Investasi(AKI), dan Arus Kas Pendanaan(AKP) terhadap Harga Saham pada PT. Sidomuncul Tbk
The purpose of this study is to examine the effect of Operating Cash Flow (OCF), Investing Cash Flow (ICF), and Financing Cash Flow (FCF) on the stock price of PT Sido Muncul Tbk. The statement of cash flows is one of the most important sources of information used by investors to assess a company's financial performance and to support investment decision-making. Since the cash flow statement reflects the company's financial condition, changes in its components are expected to influence stock price movements.This study employs a quantitative research approach using secondary data, consisting of the annual financial statements and stock price data of PT Sido Muncul Tbk. Multiple linear regression analysis was applied to examine the relationship between the independent and dependent variables. The sample was selected using a purposive sampling technique, resulting in financial statement data that met the research criteria over a 13-year observation period. The analysis included classical assumption tests, namely normality, heteroscedasticity, multicollinearity, and autocorrelation tests. Hypothesis testing was conducted using the partial test (t-test), simultaneous test (F-test), and the coefficient of determination (R²).The results indicate that operating cash flow has a negative effect on stock prices, investing cash flow has a positive effect on stock prices, and financing cash flow has a negative effect on stock prices. Simultaneously, operating cash flow, investing cash flow, and financing cash flow have a positive effect on stock prices.
Pengaruh SAP dan PI Terhadap Akip dengan Tingkat Religiusitas sebagai Variabel Moderasi
This study examines the effect of Government Accounting Standards and Internal Control on the Performance Accountability of Government Institutions, with religiosity as a moderating variable in the Regional Government of West Aceh Regency. This quantitative study employed an associative approach. The population comprised 30 Regional Government Work Units (SKPK), with 60 respondents selected through purposive sampling, consisting of financial management personnel and structural officials. Data were collected using questionnaires and analyzed through multiple linear regression and Moderated Regression Analysis (MRA). The results show that Government Accounting Standards and Internal Control have a positive and significant effect on the Performance Accountability of Government Institutions, both partially and simultaneously. Religiosity also significantly moderates the relationship between Government Accounting Standards and performance accountability, as well as between Internal Control and performance accountability. These findings indicate that stronger implementation of Government Accounting Standards and Internal Control, supported by higher religiosity among government officials, enhances the performance accountability of government institutions.
PENGARUH KARAKTERISTIK PERUSAHAAN, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK
This study aims to analyze the effect of firm characteristics, capital intensity, and sales growth on tax aggressiveness in companies listed in the IDX30 index on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data derived from companies’ financial statements and annual reports. The sample was determined using a purposive sampling technique, resulting in 13 companies observed over five years, yielding 65 panel data observations. The analysis was conducted using panel data regression with the Random Effect model processed through EViews 12. The results indicate that simultaneously, firm characteristics, capital intensity, and sales growth have an effect on tax aggressiveness (sig. 0.000). Partially, firm characteristics (sig. 0.0129) and capital intensity (sig. 0.0001) have a significant effect on tax aggressiveness, while sales growth does not have a significant effect on tax aggressiveness (sig. 0.1085).
Pengaruh Price Earning Ratio dan Debt To Equity Ratio terhadap Earnings Management pada Subsektor Makanan dan Minuman di Bursa Efek Indonesia
This study aims to analyze the influence of the Price-Earnings Ratio (PER) and Debt-to-Equity Ratio (DER) on Earnings Management within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021–2024 period. Earnings management is measured using the Modified Jones Model, while PER and DER serve as independent variables. The study employs a quantitative approach with a causal research design. The sample was selected using purposive sampling, resulting in 39 companies and a total of 156 observations over the study period. Data analysis was conducted using panel data regression with the aid of EViews 13 software. The results indicate that, individually, the price-earnings ratio does not have a significant effect on earnings management, whereas the debt-to-equity ratio has a positive and significant effect. However, simultaneously, both the price-earnings ratio and the debt-to-equity ratio have a significant effect on earnings management.
Pengaruh Akuntabilitas, Transparansi, dan Kompetensi Aparatur Desa Terhadap Efektivitas Pengelolaan Alokasi Dana Desa Jeblog, Kecamatan Karanganom, Kabupaten Klaten
This study examines the effect of accountability, transparency, and the competence of village officials on the effectiveness of Village Fund Allocation (Alokasi Dana Desa/ADD) management in Jeblog Village, Karanganom Sub-district, Klaten Regency. Good village financial governance is essential to support effective, efficient, and sustainable rural development, yet ADD management in Jeblog Village still faces challenges related to reporting discipline, information disclosure, and the technical capacity of village apparatus. A quantitative approach was employed, with data collected through questionnaires distributed to 57 respondents consisting of 9 village officials and 48 community members familiar with ADD management, determined through saturated (census) sampling. Data were analyzed using multiple linear regression with the assistance of SPSS. The results show that accountability, transparency, and the competence of village officials each have a positive and significant partial effect on the effectiveness of ADD management, while simultaneously the three variables also significantly affect the dependent variable, with an adjusted R² of 0.437. These findings suggest that strengthening accountability, transparency, and the competence of village apparatus is a strategic pathway to improve the effectiveness of Village Fund Allocation management.
Pengaruh Debt To Equity Ratio, Total Assets Turnover, dan Arus Kas Operasi Terhadap Financial Distress pada Perusahaan Sektor Infrastruktur yang Terdaftar di BEI Periode 2020-2024
This study aims to examine the effect of the Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Operating Cash Flow on financial distress among infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative research approach, with the population consisting of all infrastructure sector companies listed on the Indonesia Stock Exchange throughout the observation period. The sample was selected using a purposive sampling technique, resulting in 40 companies. Data were analyzed using binary logistic regression with the assistance of IBM SPSS Statistics 25 software. The findings indicate that, partially, the Debt to Equity Ratio and Operating Cash Flow have a significant effect on financial distress, whereas Total Asset Turnover has no significant effect on financial distress. Simultaneously, the Debt to Equity Ratio, Total Asset Turnover, and Operating Cash Flow significantly affect financial distress. The Nagelkerke R Square value of 0.34 indicates that 34% of the variation in financial distress can be explained by the three independent variables, while the remaining 66% is explained by other variables outside the research model.
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, DAN MOBILE BANKING TERHADAP KINERJA KEUANGAN PERUSAHAAN BANK
This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), and mobile banking on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with Return on Assets (ROA) as the indicator of financial performance. The sample consists of 10 banking companies selected through purposive sampling, resulting in 40 observations. The data were analyzed using multiple linear regression with SPSS. The results indicate that Capital Adequacy Ratio (CAR) does not have a significant effect on ROA (Sig. = 0.604). Meanwhile, Non Performing Loan (NPL) has a negative and significant effect on ROA (Sig. = 0.000; coefficient = –0.715), while mobile banking has a positive and significant effect on ROA (Sig. = 0.003; coefficient = 3.200). The model explains 66.9% of the variation in ROA. These findings indicate that credit risk management and digital transformation play a more important role than capital adequacy in improving bank profitability during the post-pandemic recovery period.
ANALISIS RISIKO SALAH SAJI ATAS TRANSAKSI PIHAK BERELASI DALAM TRANSFER PRICING DOCUMENTATION PT XYZ
Related party transactions represent a high-risk area for material misstatement, particularly in the implementation of transfer pricing under abnormal market conditions. Transfer pricing practices that are inconsistent with the arm’s length principle may affect the fairness of financial statement presentation. This study aims to analyze the risk of misstatement arising from related party transactions from a transfer pricing perspective at PT XYZ. The study employs a qualitative case study approach through documentation analysis of transfer pricing documentation, financial statements, affiliated agreements, and relevant transfer pricing regulations. Data were analyzed descriptively through data reduction, data display, and conclusion drawing. The results indicate that affiliated sales transactions, related party loans, and management service transactions pose significant misstatement risks, particularly regarding fair pricing, expense recognition, and transaction comparability. Extraordinary market conditions in the palm oil industry also affected profitability and increased the complexity of transfer pricing evaluation. This study concludes that adequate transfer pricing documentation and consistent application of methods are essential in minimizing material misstatement risks in financial statements
PENERAPAN MANAJEMEN STRATEGIK MENGGUANAKAN ANALISIS SWOT UNTUK MENINGKATKAN DAYA SAING PEMASARAN PADA MU GUNG HWA SUPERMARKET
The retail industry has become increasingly competitive, accompanied by changes in consumer behavior toward digital shopping. As a retailer specializing in Korean products, Mu Gung Hwa Supermarket needs to implement strategic management to adapt to changes in the business environment and maintain its marketing competitiveness. This study aims to analyze the implementation of strategic management using SWOT analysis to improve the marketing competitiveness of Mu Gung Hwa Supermarket. The research employed a descriptive qualitative approach using SWOT analysis. Data were collected through observations, interviews, and a review of relevant literature. The results show that Mu Gung Hwa Supermarket's strengths include a comprehensive range of Korean products, high-quality customer service, and the utilization of digital media. However, the company also faces several weaknesses, including relatively high prices for imported products, a limited number of branches, and digital promotional activities that have not yet been optimized. Opportunities arise from the growing public interest in Korean culture, while the main threats come from competition with modern retail businesses and online shopping platforms. Based on the SWOT analysis, the company should strengthen its digital marketing strategy, improve service quality, and develop more innovative promotional programs to capitalize on market opportunities and enhance its marketing competitiveness sustainably.
PENGARUH PROFITABILITAS, LEVERAGE, DAN REPUTASI UNDERWRITER TERHADAP UNDERPRICING SAHAM INITIAL PUBLIC OFFERING (IPO) DI BEI PERIODE 2022–2025
The underpricing condition observed during Initial Public Offerings (IPOs) has attracted considerable attention as it reflects the discrepancy between the IPO offering price and the stock's market price on the first trading day, which may influence investment decisions and companies' fundraising strategies. which may influence investment decisions and companies’ fundraising strategies. This research seeks to investigate the effect of profitability, financial leverage, and underwriter reputation on IPO underpricing rates among firms listed on the Indonesia Stock Exchange during the 2022–2025 period. This study adopts a quantitative research method with a causal approach and utilizes multiple linear regression techniques to analyze the relationship between variables. The research relies on secondary data collected where the research sample was obtained through the application of a purposive sampling technique, resulting in a final sample of 142 companies that fulfilled the predetermined research criteria. The findings show that profitability has a positive and statistically significant impact on underpricing, while financial leverage has no significant effect on underpricing. Meanwhile, underpricing is negatively and significantly affected by underwriter reputation. These findings suggest that companies’ financial conditions and the quality of underwriters play an important role in explaining IPO underpricing and may serve as considerations for investors and companies in making decisions related to initial stock offerings
); Profitability (Return on Assets - ROA)
PENGARUH PENERIMAAN PAJAK REKLAME, PAJAK RESTORAN DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SURAKARTA TAHUN 2020-2024
This study aims to examine the effect of advertisement tax revenue, restaurant tax revenue, and hotel tax revenue on Regional Original Revenue (PAD) of Surakarta City for the period 2020–2024. This research uses secondary data collected through documentation and literature review methods. The analytical techniques employed in this study are multiple linear regression analysis and the coefficient of determination (Adjusted R²) using SPSS version 25. The population in this study consists of monthly realization reports of advertisement tax, restaurant tax, hotel tax, and Regional Original Revenue (PAD) of Surakarta City for 2020–2024 obtained from the Regional Revenue Agency (Bapenda) of Surakarta City, totaling 60 observations, with saturated sampling used as the sampling technique. The results show that advertisement tax revenue has a positive and significant effect on PAD, restaurant tax revenue also has a positive and significant effect on PAD, while hotel tax revenue does not have a significant effect on PAD. Furthermore, the Adjusted R² value of 94.5% indicates that 94.5% of the variation in PAD can be explained by advertisement tax, restaurant tax, and hotel tax revenues, while the remaining 5.5% is influenced by other variables not included in this study.
ANALISIS FUNDAMENTAL PENGAMBILAN KEPUTUSAN INVESTASI PADA SAHAM PT. ASTRA INTERNASIONAL TBK PERIODE 2021-2025
This study aims to analyze fundamental performance as a basis for investment decision-making regarding the shares of PT Astra International Tbk. The following study uses a descriptive study design using a quantitative approach., using secondary data obtained through the company’s financial statements also published stock prices. The data collection techniques used are documentation and literature review methods, while data analysis employs quantitative descriptive analysis with a fundamental analysis approach through financial ratios, including Return on Equity (ROE), Earnings Per Share (EPS), Debt to Equity Ratio (DER), Price Earnings Ratio (PER) dan Price to Book Value (PBV). The results of the study indicate that the company’s fundamental performance is generally in good condition, characterized by relatively high profitability levels, a sound capital structure, and the the company's capacity to provide profits to investors. Meanwhile, the company’s stock tends to trade at a relatively low level in the market compared to its fundamental value, indicating potential undervaluation. Based on these results, fundamental analysis can serve as an effective basis for investment decision-making, where the company’s stock is deemed worthy of consideration as an investment option, particularly for long-term investors.
ANALISIS KLASIFIKASI BIAYA DAN IMPLIKASINYA TERHADAP PERENCANAAN DAN PENGENDALIAN STRATEGIK: STUDI KASUS WARUNG POJOK
This research intends to examine how costs are categorized and their effects on strategic planning and management at Warung Pojok GG. Hj. Gumat III, which operates as a small business in the food industry. This study employed a descriptive qualitative method with a case study approach. Information was gathered through interviews, firsthand observations, and basic documentation pertaining to sales, operating expenses, and financial planning. The results show that the cost structure for Warung Pojok heavily relies on variable costs, particularly those related to raw materials, which are affected by the volume of sales and operations. An analysis of sales indicates that instant noodles and ready-to-eat meals are the key contributors to the establishment's revenue. The difference between projected budgets and actual spending indicates negative variances, primarily due to rising prices for raw materials and utility costs. Despite not having a formal accounting system in place, the use of straightforward cost classification enables the owner to grasp cost dynamics, enhance operational planning, assist in managing costs, and bolster strategic choices to ensure efficiency and the long-term viability of the business.
PENGARUH RETURN ON ASSETS (ROA) DAN EARNINGS PER SHARE (EPS) TERHADAP RETURN INVESTASI SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA PERIODE 2022-2024
This study aims to investigate the impact of Return on Assets (ROA) and Earnings Per Share (EPS) on stock investment returns in entities in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2022 to 2024. The research approach used is quantitative combined with an associative research design. The data used is secondary data taken from financial statemrts and stock prices of the entities. The sampling technique applies purposive sampling with a total of 15 entities as samples. For analysis, a multiple linear regression method is used which includes classical assumption testing, t-test, F-test, and coefficient of determination. The research findings indicate that individually, Return on Assets (ROA) does not have a significant effect on stock returns with a significance value of 0.822. Similarly, Earnings Per Share (EPS) also does not show a significant effect on stock returns with a significance value of 0.121. Simultaneously, ROA and EPS do not have a significant effect on stock returns, with a significance value of 0.351. The results of this study indicate that stock returns in entities in the food and beverage sector are largely influenced by factors other than profitability, such as macroeconomic conditions, inflation rates, interest rates, and market sentiment. This research is expected to serve as a benchmark for investors investment in making decisions and serve as a reference for future research.
PENGARUH TAX PLANNING, INTELLECTUAL CAPITAL, DEBT POLICY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 - 2024)
This study aims to determine the effect of tax planning, intellectual capital, debt policy, and profitability in company value. This study was conducted on Infrastructure Sector Companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sampling method useid in this study was purposive sampling, and 39 infrastructure sector companies were obtained. The data analysis techniques used in this study was multiple linear regression using SPSS software version 22. Based on the results of study, it can bei concluded that tax planning has no effect on company value, intellectual capital has a positive and significant effect on company value, debt policy has no effect on company value, profitability has a negative and significant effect on company value.
PEMBERDAYAAN UMKM BERBASIS PELATIHAN DAN PENDAMPINGAN AKUNTANSI SEDERHANA DALAM MENINGKATKAN PENGELOLAAN KEUANGAN USAHA DI DESA MARUBUN JAYA
Micro, Small, and, Medium Enterprises (MSMEs) play an important role in supporting the rural economy; however, many MSME actors have not yet implemented regular and systematic financial record-keeping. Common problems include the absence of separation between personal and business finances, inconsistent transction recording, andlimited understanding of simple financial statements such as income statements and inventory records. This community service activity aimsto improve MSMEs’ financial management through training and assistance in simple accounting record-keeping in Marubun Jaya Village method used was direct assistance to 13 MSMEs through several stages, including initial sociailization, basic financial management training, daily transaction recording practice, preparation of simple income statement, inventory recording, as well as monitoring and evaluation. The result show an improvement in MSMEs’ understanding and skills in simple income statements, and managing separate personal and business finances and became more orderly in financial adminitration. Therefore, simple accouting assistance hasproven to have positive impact on improving financial literacy and supporting MSME bussiness management in Marubun Jaya Village.
PENGARUH CITRA MEREK, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN SCARLETT WHITENING PADA KELURAHAN WANASARI
This study aims to analyze the effect of brand image, product quality, and price on purchasing decisions of Scarlett Whitening products in Wanasari Village. A quantitative approach with a causal associative design was employed. Data were collected through questionnaires distributed to 140 respondents who had used Scarlett Whitening products, selected using purposive sampling technique. The data were analyzed using multiple linear regression with SPSS software. The results show that brand image, product quality, and price have a positive and significant effect on purchasing decisions, both partially and simultaneously. The findings suggest that strengthening brand image, improving product quality, and setting appropriate prices can enhance consumer purchasing decisions. This study provides insights for future research to include other relevant variables.
PENGARUH SOSIALISASI PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN TAMBUN SELATAN
This study aims to examine the effect of tax socialization, tax sanctions, and tax rates on individual taxpayer compliance in South Tambun District. This study uses primary data collected through questionnaires distributed to individual taxpayers in South Tambun District. The sample was determined using a purposive sampling method, with a total of 101 respondents. The data were analyzed using Smart PLS 4.1 software. The results indicate that tax socialization does not have a positive effect on taxpayer compliance, while tax sanctions and tax rates have a positive effect on taxpayer compliance.
EVALUASI KESEHATAN BANK BERBASIS RISIKO, TATA KELOLA, PROFITABILITAS, DAN PERMODALAN DALAM KERANGKA RGEC PADA PT BANK NEO COMMERCE TBK TAHUN 2022–2024
This study aims to evaluate the health level of PT Bank Neo Commerce Tbk (BBYB) for the 2022-2024 period using the Risk-Based Bank Rating (RGEC) approach, which includes four main aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. The research method used is descriptive quantitative analysis with secondary data sourced from BBYB's annual financial reports. The results show that during the 2022-2024 period, BBYB experienced a consistent improvement in its health level, reflected in the composite score increasing from 66.67% (PK-3 with "fairly healthy" predicate) in 2022 to 75% (PK-2 with "healthy" predicate) in 2024. This improvement was primarily driven by significant enhancements in the risk profile aspect, particularly the LDR ratio which improved from 93% (fairly healthy) in 2022 to 68% (very healthy) in 2024, while NPL remained stable in the healthy category at 2-3%. The profitability aspect showed improvement with ROA increasing from -5.09% (unhealthy) in 2022 to 0.11% (less healthy) in 2024, while NIM consistently maintained a very healthy predicate above 23%. The capital aspect demonstrated very strong performance with CAR consistently above 27% with a very healthy predicate throughout the research period. However, the GCG aspect experienced a decline from "healthy" predicate in 2022 to "fairly healthy" in 2023-2024. This study emphasizes the importance of strengthening GCG principles implementation and continuously improving profitability to support the future growth of digital banks.
IMPLEMENTASI PRODUK TABUNGAN EASY WADIAH DAN EASY MUDHARABAH DALAM PRAKTIK PELAYANAN DI BANK SYARIAH INDONESIA
Islamic banking plays a strategic role in providing financial services in accordance with Islamic principles. Bank Syariah Indonesia (BSI), as the largest Islamic bank in Indonesia, offers various savings products, including Easy Wadiah Savings and Easy Mudharabah Savings. This study aims to analyze the implementation of these two savings products in Islamic banking service practices at Bank Syariah Indonesia, Tegal Sutoyo Sub-Branch Office. This research employs a qualitative descriptive approach with data collection techniques consisting of direct observation during the Field Work Practice (PPL) and literature study of Islamic banking references and DSN-MUI fatwas. The results indicate that the implementation of Easy Wadiah and Easy Mudharabah Savings at BSI KCP Tegal Sutoyo is in accordance with Islamic principles and DSN-MUI regulations. Easy Wadiah Savings are more favored by customers due to transaction flexibility and the absence of monthly administrative fees, while Easy Mudharabah Savings require a deeper understanding of the profit-sharing mechanism. The study concludes that both Islamic savings products have been properly implemented, however, continuous customer education regarding contract differences and profit-sharing systems is necessary.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN DANA BAGI HASIL (DBH) TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM) DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KABUPATEN DAN KOTA DI KEPULAUAN RIAU TAHUN 2019-2024)
This study analyzes the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI) with Capital Expenditure as an intervening variable in 7 regencies/cities in the Riau Islands Province for the 2019–2024 period. Using a quantitative method and path analysis on 42 observations, the results show that PAD, DAU, and DAK have a significant effect on HDI, while DBH and Capital Expenditure do not. Capital Expenditure also does not act as a mediator. These findings indicate that the allocation of capital expenditure has not been optimal in supporting short-term HDI improvement, thus requiring more targeted planning in basic service sectors.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
The study aims to test and analyze the influence of Capital Structure, Profitability, and Company Size on the Firm Value of Mining Sector Companies listed on the Indonesia Stock Exchage. This research is classified as quantitative research. The population analyzed in this study consists of companies in the Basic Materials sub-sector listed on the Indonesia Stock Exchage for the period 2022-2024. This study used purposive sampling, with a sample of 114 samples obtained from 38 companies. The research method used was multiple linear regression analysis with the application of SPSS 23. The results of this study indicate that Capital Structure has no effect on Firm Value, Profitability has a significant effect on Firm Value, and Company Size has no effect on Firm Value.
PENGARUH FINANCIAL LITERACY DAN GAYA HEDONISME TERHADAP FINANCIAL BEHAVIOR DENGAN FINTECH SEBAGAI MODERASI PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA
This study aims to examine the influence of financial literacy and hedonistic lifestyle on students' financial behavior, as well as the role of financial technology as a moderating variable in this relationship. The research was conducted using a quantitative method. The type of data used in this study is primary data collected through the distribution of questionnaires to 153 active students of the Accounting undergraduate program at Wijaya Kusuma University Surabaya. The data analysis technique uses Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results of the study indicate that financial literacy has a positive effect on financial behavior, while a hedonistic lifestyle has a negative effect. Fintech has been proven to moderate both relationships, strengthening the positive relationship between financial literacy and financial behavior as well as enhancing the negative impact of a hedonistic lifestyle on financial behavior.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA
This study aims to examine the effect of profitability, firm size, and the independent board of commissioners on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange. Profitability is proxied by return on assets (ROA), firm size is measured using the natural logarithm of total assets, the independent board of commissioners is measured by the proportion of independent commissioners to the total number of commissioners, and sustainability report disclosure is measured using 117 disclosure items based on the Global Reporting Initiative (GRI) 2021 indicators. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Purposive sampling was employed, resulting in a sample of 39 companies with a total of 117 firm-years. The research method used is structural equation modeling (SEM) based on the inner model, utilizing Smart Partial Least Squares (PLS) version 4. The results indicate that profitability and firm size have a significant effect on sustainability report disclosure, while the independent board of commissioners has no effect on sustainability report disclosure.
PENGARUH KOMITE AUDIT, AUDIT INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN (FRAUD)
In the context of corporate governance, fraud represents a critical issue as it can cause substantial losses to companies, shareholders, and the wider public. Numerous cases in Indonesia, including asset misappropriation, financial statement manipulation, and corruption, indicate weaknesses in internal control systems. This study aims to examine the influence of the Audit Committee, Internal Audit, and the Whistleblowing System on fraud prevention in companies listed on the Indonesia Stock Exchange (IDX). The Audit Committee plays a key role in ensuring the accountability and transparency of financial reporting, while internal audit evaluates the effectiveness of operational procedures and internal controls. Meanwhile, the Whistleblowing System serves as an early detection mechanism that promotes a culture of integrity within organizations. The data used in this study were obtained from companies’ annual reports for the 2022–2024 period, with samples selected using purposive sampling based on the disclosure of corporate governance information. Data analysis was conducted using descriptive statistics and quantitative hypothesis testing. The results indicate that the Audit Committee, Internal Audit, and the Whistleblowing System have a significant effect on fraud prevention, both partially and simultaneously. These findings suggest that the more effectively these corporate governance mechanisms are implemented, the greater the company’s ability to reduce the risk of fraud..
IMPLEMENTASI ANGGARAN PRODUKSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN
This study aims to analyze how production budget implementation helps companies achieve operational efficiency through planning, controlling, evaluating, and using information technology. In this study, fifteen relevant research documents were reviewed to investigate the relationship between production budget implementation and operational efficiency improvement. The results of the analysis show that realistic production budget planning helps reduce input wastage from the beginning of the process. Comparison between budget and realized costs enables cost control to find variations that impact the efficient use of raw materials and labor. Furthermore, evaluation of these variations becomes a continuous operational learning mechanism that improves budget accuracy in the following period. Through the provision of fast, accurate and easily accessible data, information technology assists budget execution. Therefore, this study shows that the production budget is a strategic management tool that can sustainably improve the operational efficiency of the company. This is because operational efficiency depends not only on cost savings, but also on the implementation of a structured and customizable budget cycle.
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