Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)

FAKTOR INTERNAL PENYERAPAN TENAGA KERJA DI PULAU JAWA

2024-07-26T08:48:29+07:00

This study aims to determine the impact of independent variables, namely Population, Education Level, and Minimum Wage on the dependent variable, namely Labor Absorption, partially or simultaneously in Java Island in 2017-2023. This study uses a quantitative approach and uses secondary data obtained from the Central Statistics Agency. The population in this study is all data on population, education level, provincial minimum wage, and number of workers in provinces in Java Island, while the sample is all data on population, education level, provincial minimum wage, and number of workers in provinces in Java Island in a period of 7 years, namely 2017 - 2023. The analysis method used is panel data regression. In this study, the results obtained are that the Population and Education Level variables have a positive impact on Labor Absorption, while the Minimum Wage variable does not affect Labor Absorption, and all independent variables have a simultaneous or joint effect on Labor Absorption in Java Island. This simultaneous influence has a significance level of 99.73% while the other 0.27% is explained by other variables outside the variables in the study.

KINERJA KEUANGAN PERUSAHAAN TEKSTIL DAN GARMEN SEBELUM DAN SELAMA PANDEMI COVID-19

2024-08-07T13:48:04+07:00

This study aims to obtain empirical evidence and compare the financial performance conditions of companies in the textile and garment industry before and during the COVID-19 pandemic. The textile and garment industry is in the third highest position of Indonesian industry. The research data is secondary data obtained from the Indonesia Stock Exchange. Using a purposive sampling technique, 10 textile and garment companies were selected in the 2018-2022 period. The data were analyzed using financial ratios including liquidity, solvency, profitability, and activity ratios. The Wilcoxon test was used to test the difference in the company's financial performance in the period before and during the Covid-19 pandemic with Microsoft Excel and SPSS 27. The results show that the financial performance of textile and garment companies in Indonesia during the observation period was quite diverse. The difference test informs of differences in DER and TATO. However, there was no difference in performance based on CR, QR, DAR, NPM, ROA, GPM, and ITO. Companies that made extensive asset investments before the pandemic showed worse DER and TATO during the pandemic. Companies that were innovative in producing PPE showed better performance.

ANALISIS PINJAMAN DAERAH DALAM PEMBIAYAAN PEMBANGUNAN PADA DAERAH KABUPATEN HALMAHERA UTARA

2024-07-29T10:04:20+07:00

The research aims to determine the long-term debt repayment capacity of North Halmahera Regency and determine the ability of North Halmahera Regency to finance development 2018-2022. The research results show (1) The financial condition of the North Halmahera Regency Government is quite good because seen from 2018-2021, the North Halmahera Regency Government does not have short-term, medium-term and long-term loans. However, in 2022, the North Halmahera Regency government's finances will experience a deficit due to expenditure that is greater than the income received by the region. (2) DSCR analysis in 2022 show a value of -76,980, which means that North Halmahera Regency has not been able to repay the loan principal and interest. because it is less than 2.5. (3) The Regional Government of North Halmahera Regency during the 2018-2022 budget year does not have short or medium term loans. The only loans owned are long-term loans in 2022 which will be used to cover the budget deficit and to finance activities in the form of providing public service facilities and infrastructure. (4) The financial performance of the Regional Government of North Halmahera Regency is measured by the ratio of the degree of fiscal decentralization during the 2018 to fiscal years. By 2022 the average percentage obtained is 10.03% on a scale of 10.01-20.00% with the criteria of poor regional financial capacity.

PENGARUH TAX EXPENSES, TAX HAVEN UTILIZATION, FOREIGN OWNERSHIP DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING

2024-07-24T11:22:50+07:00

This research aims to examine the influence of tax expenses, tax haven utilization, foreign ownership and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method uses a purposive sampling method, with several predetermined criteria, there are 7 companies with observations for 5 years in quarterly reports, so the total sample is 140 data. The data analysis technique used is multiple linear regression analysis technique with eviews 12 program. The results of the regression test in this research prove that in particular, tax haven utilization and intangible assets have a negative effect on transfer pricing, while tax expenses and foreign ownership have no effect on transfer pricing. Tax burden is no longer a determining factor in a company's transfer pricing transactions, because there is a regulation from the government that requires the use of fair market value in transactions with affiliated parties/parties with special relationships. The amount of tax burden paid by the company cannot guarantee the company to transfer pricing, or it can also be caused by the stricter supervision of tax officers against the company.

PENGARUH INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM DI KOTA TERNATE

2024-07-29T10:07:17+07:00

This study aims for analyze how influence inclusion finance and literacy finance to performance of Micro, Small and Medium Enterprises (MSMEs) in Ternate City. Election sample in study this use formula slovin and technique taking sample used is Probability sampling. Technique data collection is done use questionnaire, object in study this is SMEs in Ternate City. Test hypothesis in study this use analysis multiple linear regression with SPSS help. Results from study this is found that: (1) Influence inclusion finance influential to performance of Micro, Small and Medium Enterprises (MSMEs). Thus, the wider the financial information disclosure, the performance will increase and conversely, the narrower the financial disclosure, the more it will hinder the rate of performance improvement; (2) Literacy finance influential to performance of Micro, Small and medium Enterprises Medium (MSMEs). Thus, if business actors have good financial literacy, they will increase the business they run. With financial literacy, people are able to allocate their finances well.

ANALISIS PENGEMBANGAN DAN PEMANFAATAN PEMBIAYAAN DAERAH DAN PENGARUHNYA TERHADAP PENDAPATAN ASLI DAERAH DI PEMERINTAH KOTA KUPANG

2024-08-07T14:03:06+07:00

This research aims to determine the development and utilization of regional financing and its influence on Regional Original Income. This research was conducted at the Kupang City Regional Financial and Asset Agency, using statistical regression analysis tests to determine and test the relationship and/or influence of capital participation on local original income. Based on the test, it is concluded that; 1) Permanent regional capital (investment) participation for five years experienced an increase that was not constant or experienced fluctuations. The conclusion is drawn that the regional capital participation (investment) which has a permanent positive effect on regional original income is rejected; 2) Non-permanent regional capital (investment) participation does not involve non-permanent regional capital (investment) every year. The conclusion is drawn that there is an insignificant influence between non-permanent regional capital participation (investment) and regional original income; 3) Permanent and non-permanent regional capital participation (investment) for nine years has experienced an increase that is not constant or fluctuating. The conclusion is drawn that permanent and non-permanent regional capital participation (investment) together have no effect on regional original income; and 4) Based on data analysis using LINDO version 19.0, that the regional capital participation (investment) only focuses on two companies (Bank NTT and PDAM Kupang City), so it has not been able to make a large contribution to locally-generated revenue.

ANALISIS FAKTOR DETERMINAN RETURN ON ASSET PADA PERUSAHAAN PEERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

2024-08-07T13:56:57+07:00

The aim of this research is to determine the effect of Capital Adequascy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Intrest Margin (NIM), Non Performing Loan (NPL), and Operating Costs and Operating Income (BOPO) on Return On Asset (ROA). This research is quantitative research. The population in this research is banking companies listed on the Indonesia stock Exchange 2018-2022. The sampling technique uses the period sampling method. The samples used in this research were 154. The data used was secondary data and was collected via internet information. The data analysis technique used is multiple linear analysis using the SPSS version 25 program. The results of this study show that the Capital Adequascy Ratio (CAR) variable has a significant positive effect on Return On Asset (ROA), Loan to Deposit Ratio (LDR) has a significant positive effect on Return On Asset (ROA), Net Intrest Margin (NIM) has a positive effect on Return On Asset (ROA), Non Performing Loan (NPL) has a negative effect on Return On Asset (ROA) and Operating Costs and Operating Income (BOPO) has a significant negative effect on Return On Asset (ROA).