https://journal.yp3a.org/index.php/akua/issue/feed AKUA: Jurnal Akuntansi dan Keuangan 2024-06-20T02:26:39+00:00 Romindo jurnal.akua@gmail.com Open Journal Systems <table style="height: 50px; vertical-align: middle; border-bottom: 3px solid #ffffff; background-color: #00ffff; width: 100%; border: 0px solid black; box-shadow: 1px 1px 5px 2px;" border="0" width="100%" rules="none"> <tbody> <tr> <td width="175" height="100"><img src="https://journal.yp3a.org/public/site/images/adminjurnal/cover-akua-e57bd23fe68316278c3904242ff07026.jpg" alt="" width="1000" height="1415" /></td> <td> <table class="data" border="0" width="100%"> <tbody> <tr valign="top"> <td width="30%"><strong>Journal Title</strong></td> <td>:</td> <td width="70%">Jurnal Akuntansi dan Keuangan</td> </tr> <tr valign="top"> <td width="30%"><strong>Language</strong></td> <td>:</td> <td width="70%">Indonesia</td> </tr> <tr valign="top"> <td width="30%"><strong>e-ISSN</strong></td> <td>:</td> <td width="70%"><a href="https://issn.brin.go.id/terbit/detail/20220110590932619" target="_blank" rel="noopener"><span style="color: #000000;">2809-851X</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>p-ISSN</strong></td> <td>:</td> <td width="70%"><a href="https://issn.brin.go.id/terbit/detail/20220117170997454" target="_blank" rel="noopener"><span style="color: #000000;">2810-0735</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Frequency</strong></td> <td>:</td> <td width="70%">4 issues per year (January, April, July and October)</td> </tr> <tr valign="top"> <td width="30%"><strong>Publisher </strong></td> <td>:</td> <td width="70%">Yayasan Pendidikan Penelitian Pengabdian Algero</td> </tr> <tr valign="top"> <td width="30%"><strong>DOI </strong></td> <td>:</td> <td width="70%"><a href="https://doi.org/10.54259/akua"><span style="color: #000000;">doi.org/10.54259/akua</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Citation Analysis</strong> </td> <td>:</td> <td width="70%"><a href="https://scholar.google.com/citations?user=u46zmaIAAAAJ&amp;hl=id" target="_blank" rel="noopener"><span style="color: #000000;">Google Scholar</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Editor-in-chief</strong></td> <td>:</td> <td width="70%">Romindo</td> </tr> <tr valign="top"> <td width="30%"><strong>Email</strong></td> <td>:</td> <td width="70%">jurnal.akua@gmail.com</td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <p align="justify"><strong>Jurnal Akuntansi dan Keuangan</strong> yang disingkat <strong>AKUA</strong> adalah Jurnal yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan.</p> <p align="justify"><strong>Jurnal Akuntansi dan Keuangan </strong>mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.</p> https://journal.yp3a.org/index.php/akua/article/view/2432 Pengaruh Pertumbuhan Penjualan, Intensitas Modal, Umur Perusahaan dan Ukuran Perusahaan Terhadap Penghindaran Pajak 2024-02-26T10:50:32+00:00 Nur Fajriah fajriahfallena95@gmail.com Meta Nursita dosen02628@unpam.ac.id <p>Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan penjualan, intensitas modal, umur perusahaan, dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan penghindaran pajak sebagai variabel terikat serta pertumbuhan penjualan, intensitas modal, umur perusahaan, dan ukuran perusahaan sebagai variabel bebas. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data sekunder berupa laporan keuangan. Metode analisis data yang digunakan adalah uji regresi data panel dengan bantuan aplikasi Ms. Excel dan <em>Eviews</em> 9. Populasi dalam penelitian ini yaitu perusahaan <em>consumer non cyclicals</em> yang terdaftar di BEI Periode 2018-2022. Populasi dalam penelitian ini berjumlah 67 perusahaan dan pemilihan sampel dilakukan dengan metode <em>purposive sampling</em>, sehingga di peroleh 35 perusahaan yang menjadi sampel penelitian. Hasil penelitian menunjukan bahwa secara simultan pertumbuhan penjualan, intensitas modal, umur perusahaan dan ukuran perusahaan berpengaruh terhadap penghindaran pajak. Variabel pertumbuhan penjualan dan intensitas modal secara parsial tidak berpengaruh terhadap penghindaran pajak. Sedangkan variabel umur perusahaan dan ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak.</p> 2024-04-29T00:00:00+00:00 Copyright (c) 2024 Nur Fajriah, Meta Nursita https://journal.yp3a.org/index.php/akua/article/view/2550 Pengaruh Perputaran Modal Kerja dan Fixed Asset Turnover terhadap Net Profit Margin pada Perusahaan Sektor Semen 2024-05-20T06:55:19+00:00 Arif Tribowo ariftribowo3@gmail.com Yenni Samri Juliati Nst yenni.samri@uinsu.ac.id Nurwani Nurwani nurwani@uinsu.ac.id <p><em>This research aims to determine the effect of working capital turnover and fixed asset turnover on the net profit margin sector in sub-cement companies listed on the Indonesia Stock Exchange for the 2016-2021 period. This research uses a quantitative method which has a population of 5 sector cement companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique in this research is the saturated sample method. Saturated sampling is a sampling technique when all members of the population are used as samples. The results of the first research show that working capital turnover has an effect on Net Profit Margin and has a positive direction in cement sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The results of the second study show that fixed asset turnover has no effect on net profit margin. And the results of the third research show that the fcount value is 4.778 &gt; the ftable value 3.35 and the sig value. 0.017 &lt; 0.05. Thus, the conclusion is that there is a significant influence between working capital turnover and fixed asset turnover which together influence the net profit margin in cement sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period.</em></p> 2024-04-29T00:00:00+00:00 Copyright (c) 2024 Arif Tribowo, Yenni Samri Juliati Nst, Nurwani Nurwani https://journal.yp3a.org/index.php/akua/article/view/2648 Pengaruh Beban Pajak Tangguhan, Capital Intensity, dan Thin Capitalization terhadap Tax Avoidance 2024-06-10T06:47:35+00:00 Lia Agustina lianababanap1@gmail.com Aris Sanulika dosen01236@unpam.ac.id <p><em>The aim of this research is to find out how tax avoidance is influenced by deferred tax expense, capital intensity, and thin capitalization in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. In this research, tax avoidance (Y) as the dependent variable, while deferred tax expense (X1), capital intensity (X2), and thin capitalization (X3) as independent factors. The annual financial reports of Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange (BEI) for the 2018–2022 period which are available on the official website www.idx.co.id, as well as registered journals or articles, are secondary data sources used in this research . Non-cyclical consumer sector companies listed on the IDX between 2018 and 2022 are the population for this research. By using the EViews version 9 application program, analysis techniques are used. This research concludes that there is a relationship between tax avoidance and deferred tax expense, capital intensity and thin capitalization test findings.</em></p> 2024-04-29T00:00:00+00:00 Copyright (c) 2024 Lia Agustina, Aris Sanulika https://journal.yp3a.org/index.php/akua/article/view/2672 Pengaruh Good Governance terhadap Kualitas Laporan Keuangan dengan Kompetensi SDM sebagai Variabel Moderasi pada GKJW Rejoagung 2024-06-10T07:12:34+00:00 Septa Krisanatalia skrisanatalia@gmail.com Suwignyo Widagdo suwignyo@itsm.ac.id Mainatul Ilmi mainatulilmi@itsm.ac.id <p><em>This study aims to determine the influence of the principle of accountability, the principle of transparency, and the principle of responsibility for Good Governance on the quality of financial statements with the competence of human resources as a moderation variable in Greja Kristen Jawi Wetan Rejoagung, Semboro District, Jember. The method of data collection in this study is the distribution of questionnaires to church administrators and staff that are directly related to church finances. The population used in this study is church administrators and staff who are directly related to church finances with a population of 20 people. The sample return technique used is a saturated sampling technique. The analysis method used is moderated regression analysis (MRA). The results showed that the principle of transparency and the principle of responsibility affect the quality of financial statements while the principle of accountability does not affect the quality of financial statements. Human resource competence cannot moderate the relationship of accountability to the quality of financial statements, but human resource competence can moderate transparency and responsibility for the quality of financial statements</em><em>. </em></p> 2024-04-28T00:00:00+00:00 Copyright (c) 2024 Septa Krisanatalia, Suwignyo Widagdo, Mainatul Ilmi https://journal.yp3a.org/index.php/akua/article/view/2712 Analisis Kelayakan Finansial dan Non Finansial Usaha Agroindustri Kopi 2024-06-14T04:45:00+00:00 Rara Iftinan Julianti rara.iftinan@gmail.com Fredy Eka Ardhi Pratama fredy.eka@polije.ac.id <p><em>The Casim Coffe business is a coffee processing business located in Karang Pring village and uses coffee beans as its main raw material. Every year coffee beans always experience price increases which cause business disruptions. This study aims to analyze the financial and non-financial feasibility of the Cash Coffee business. The financial aspect is seen from the four criteria, namely NPV, IRR, PI or Net B/C and Payback Period. The NPV value obtained is IDR 366,069,410, the IRR value obtained is 26.79%, the B/C value obtained is 2.03, and the payback period is 2 years and 2 months. On the non-financial aspects seen from technical aspects, legal aspects, social and economic aspects, environmental aspects, market aspects. The results of the study show that Casim Coffe's business is feasible from a financial and non-financial perspective, except for the environmental aspect where Casim Coffe's business needs to process liquid waste so as not to damage the surrounding environment. The results of the sensitivity analysis conducted on Casim Coffe's business show that Casim Coffe's business is sensitive to changes in raw material prices and product sales prices.</em></p> 2024-04-29T00:00:00+00:00 Copyright (c) 2024 Rara Iftinan Julianti, Fredy Eka Ardhi Pratama https://journal.yp3a.org/index.php/akua/article/view/2749 Pengaruh Kompensasi Manajemen, Kepemilikan Institusional dan Intensitas Persediaan terhadap Manajemen Pajak 2024-06-20T02:26:39+00:00 Valencia Diaz Puspita Maharani valenciadiaz38@gmail.com Rakhmawati Oktavianna dosen01146@unpam.com <p><em>This research aims to test and obtain empirical evidence regarding management compensation, institutional ownership, and inventory intensity on tax management in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The type of research used is quantitative research with secondary data in the form of annual reports for the 2018-2022 period obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The total population is 114 companies in the Consumer Non-Cyclicals sector for the 2018-2022 period, the number of samples in this study is 105 observation data from 21 companies in the Consumer Non-Cyclicals sector for the 2018-2022 period which was obtained using the purposive sampling method. The data analysis technique used is descriptive statistics and panel data regression analysis using eviews-10. The research results based on simultaneous tests with the f test state that management compensation, institutional ownership, and inventory intensity have a simultaneous and significant effect on tax management. based on a partial test with a t test, it states that management compensation has no effect on tax management, institutional ownership has a significant effect on tax management, and inventory intensity has no effect on tax management.</em></p> 2024-04-29T00:00:00+00:00 Copyright (c) 2024 Valencia Diaz Puspita Maharani, Rakhmawati Oktavianna