JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal)

Analysis of The Presentation of The Account of Unearned Revenue From Land Services in The Financial Statements of The Ministry of Agrarian and Spatial Planning/National Land Agency in 2022 and 2023

2025-01-06T12:46:51+07:00

This study aims to analyze the presentation of Land Services Unearned Revenue in the Financial Statements of the Ministry of Agrarian Affairs and Spatial Planning / National Land Agency in 2022 and 2023 and its conformity with Government Accounting Standards. Within the scope of the public sector, PDDM is a government obligation that arises because the government has received resources, but the government has not yet delivered goods/services to third parties.

In 2022 and 2023, the recognition, valuation, presentation of Unearned Revenue from land services carried out within the Ministry of ATR/BPN was not fully in accordance with the Central Government Accounting Policy which, among others, stipulates that Unearned Revenue is recognized when cash has been received by the government from third parties, but there has been no delivery of goods/services from the government as of the reporting date. This resulted in a potential misstatement of Unearned Revenue Account in the Unaudited Balance Sheet of the Ministry of ATR / BPN in 2022 and 2023.

The Effect of Green Accounting, Company Size, and Profitability on Stock Prices

2025-01-08T15:37:23+07:00

This study aims to analyze the effect of green accounting, company size, and profitability on stock prices of companies in the Energy, Transportation, and Logistics sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The green accounting variable is measured using the dummy method, company size is proxied by total assets, and profitability is measured using Return on Equity (ROE). The research data is obtained through published financial statements and analyzed using the panel data regression method. The results indicate that green accounting and profitability have a significant positive effect on stock prices, while company size has an insignificant effect. These findings suggest that the implementation of green accounting and profitability levels are important factors considered by investors in making investment decisions.

Compliance of Taxable Entrepreneur Before and After Implementation of Prepopulated Menu and Web E-Faktur Reporting

2025-01-08T15:31:36+07:00

Tax information systems are facing the growth of data technology systems, one of which is responding by changing tax invoices to e-faktur systems and continuing to make improvements in the system. On October 1, 2020, the Directorate General of Taxes launched improvements to e-faktur by adding the prepopulated menu and moving the Periodic Value Added Tax (VAT) tax return reporting through the e-faktur web. This study aims to determine differences in taxpayer compliance before and after the implementation of the prepopulated menu and e-faktur web reporting. The type of research used in this research is quantitative research using primary data through questionnaires and convenience sampling techniques. The results of the study show that there are indeed differences in taxpayer compliance before and after the implementation of the prepopulated menu and reporting via the e-faktur web. This research has novelty discuss regarding innovation in VAT reporting which is expected to provide implications that the prepopulated menu and e-faktur web reporting can increase the compliance of Taxable Entrepreneurs in fulfilling obligations related to VAT.

The Effect of Financial Ratios on Capital Structure in Transportation and Logistics Companies Listed on the IDX Surabaya

2025-01-09T09:55:21+07:00

This study aims to analyze the effect of financial ratios partially and simultaneously affect the capital structure. The research method used is quantitative method with statistical analysis approach. In this study, the sampling used purposive sampling technique, namely based on predetermined criteria as many as 19 transportation and logistics companies on the Surabaya IDX in 2020-2023. The data analysis method was carried out using panel data regression analysis with Eviews 12. The regression model used is the Random Effect Model (REM) using the classical assumption test, T test, F test, and determination coefficient test. From the result of this test, it can be concluded that liquidity and profitability have no significant effect on capital structure. Firm size has a significant effect on capital structure. Simultaneous test result shows that liquidity, profitability, firm size have significant effect on capital structure.

Analysis of The Implementation of Activity Based Costing in Determining Product Costs at Muthia Gebyok

2025-01-09T10:04:02+07:00

The purpose of this study is to determine the cost of Muthia Gebyok products using traditional methods and also to calculate the cost of products using the Activity Based Costing method. This type of research is descriptive research with a case study approach. Data collection techniques use business operations reports and interviews. The results of this study state that using the Activity Based Costing method in calculating costs per unit provides more accurate information and can be used to set competitive selling prices, understand competition better, provide more precise profit information, and make the planning process more effective.

The Effect of Taxes, Multinationality, Tunneling Incentives, and Foreign Ownership on Transfer Pricing

2025-01-15T16:01:24+07:00

This research aims to determine the influence of taxes, multinationality, tunneling incentive and foreign ownership on transfer pricing in LQ45 companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The method in this research uses quantitative methods. The hypothesis in this research was tested using panel data regression analysis with the Eviews 12 program. The sample for this research was obtained using the Purposive Sampling technique, so that a sample of 26 companies was obtained within 3 years and a total of 78 sample units were obtained. The results of this research show that partially the tax and tunneling incentive variables have an effect on transfer pricing, partially the foreign ownership variable has a negative effect on transfer pricing. Meanwhile, the multinationality variable has no effect on transfer pricing.

Comparative Analysis of Company Financial Performance Before and During The Covid-19 Pandemic (Restaurant, Hotel & Tourism Sub-Sector Companies Listed on The BEI in 2018-2022)

2025-01-23T14:44:51+07:00

This research aims to analyze the comparison of company financial performance before and during the COVID-19 pandemic in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This research uses a quantitative descriptive method with purposive sampling technique. The sample used in this research consisted of 140 quarterly financial reports. Data analysis was carried out using descriptive statistics, normality tests, and paired t tests with the help of SPSS 26 software. The research results showed that the Return on Assets (ROA) and Gross Profit Margin (GPM) ratios did not experience significant changes before and during the pandemic. However, the Current Ratio, Quick Ratio, Debt to Equity Ratio, and Fixed Charge Coverage (FCC) ratios showed a significant decline during the pandemic, which had a negative impact on the company's financial performance.