Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku <p><strong>Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)</strong>, with registered number online ISSN <a title="eISSN" href="https://issn.brin.go.id/terbit/detail/20220713381020107" target="_blank" rel="noopener">2963-671X</a> is open access, peer-reviewed journal whose objective is to publish original research papers related to the <strong>Indonesian accounting dan finance issues</strong>. JIAKu is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, dan public societies. <strong>Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)</strong> is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research articles or conceptual articles (non research).</p> <p><strong>Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)</strong> invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, public sector accounting, management accounting, sharia accounting, forensic accounting, behavioral accounting, environmental accounting, tax accounting, social responsibility accounting, accounting for education, financial auditing, and accounting information system.</p> Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya en-US Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2963-671X PENGARUH ARUS KAS DAN RASIO HUTANG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING https://ejournal.stiesia.ac.id/jiaku/article/view/5424 <p><em>This research aims to determine the effect of cash flow and debt ratios on companies with financial performance as a moderating variable. This research uses quantitative methods. The data used is secondary data in the form of financial reports for manufacturing companies in the food and beverage sector that were listed on the IDX before the 2016-2018 COVID-19 pandemic and during the 2019-2021 COVID-19 pandemic. The sampling technique used was purposive sampling. The results showed that before the pandemic cash flow had a positive effect on firm value, while during the pandemic this study proved that cash flow had no effect on firm value. The ratio variable before the pandemic in this study proved a positive influence on firm value, while during the pandemic this study proved that the debt ratio had a positive effect on firm value. Based on the moderated cash flow equation variable, it shows that before and during the pandemic it proves that financial performance cannot moderate the effect of cash flow on firm value. And the moderated debt ratio variable before and during the pandemic proves that financial performance can moderate the effect of the debt ratio on firm value.<br /></em></p> Sri Luayyi Eliza Nurvianasari Miladiah Kusumaningarti Copyright (c) 2022 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2022-10-19 2022-10-19 1 3 213–230 213–230 10.24034/jiaku.v1i3.5424 PENGARUH LIKUDITAS DAN KEPEMILIKAN SAHAM TERHADAP AGRESIVITAS PAJAK https://ejournal.stiesia.ac.id/jiaku/article/view/5408 <p><em>This research aimed to examine effect of liquidity, institusional ownership, managerial ownership, and public ownership on tax agressivesness of primary consumptive goods of manufacturing companies that were listed on Indonesia’s Stock Exchange (IDX) from 2017-up to 2020. The research was quantitative with purposive sampling as the data collection technique. In the line with that, there were 124 samples from 31 companies that were listed on Indonesia’s Stock Exchange (IDX) from 2017-up to 2020. Moreover, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 25. The research result concluded that liquidity had a positive effect on tax aggressiveness with a significance of 0,000 &lt; 0,050 and a coefficient of 5,468. Likewise, institusional ownership had a positive effect on tax aggressiveness with a significance of 0,000 &lt; 0,050 and a coefficient of 11,352. On the other hand, managerial ownership did not effect on tax aggressiveness with a significance of 0,370 &gt; 0,050 and a coefficient of -0,900. Similarly, public ownership did not effect on tax aggressiveness with a significance of 0,477 &gt; 0,050 and a coefficient of 0,714.<br /></em></p> Agung Kurniawan Lailatul Amanah Copyright (c) 2022 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2022-10-21 2022-10-21 1 3 231–248 231–248 10.24034/jiaku.v1i3.5408 ANALISIS EFEKTIVITAS IMPLEMENTASI KEBIJAKAN SENSUS PAJAK NASIONAL PADA DIREKTORAT JENDERAL PAJAK SURABAYA https://ejournal.stiesia.ac.id/jiaku/article/view/5349 <p><em>The purpose of this research is to analyze the effectiveness and the implementation of National Tax Census policy in the environment of Regional Office of Directorate General of Taxation East Java I Surabaya. Qualitative approach with the descriptive analysis is used in this research. The data collection is carried out by using literature study, statistics data, documentation and interview with the correspondent. The analysis of effectiveness is adopted from Value for Money based public sector performance assessment whereas the policy of implementation is focused on the mechanisms and the problems in the technical implementation of National Tax Census.The result of the analysis shows that (1) the implementation of National Tax Census policy has been reached properly; there are some indicators of success i.e.: disposition, communication, the structure of bureaucracy and its resources. (2) Yet, there is still an obstacle in the policy implementation such as: the difficult customers to make meeting appointment, public resistance (3) the implementation of national tax census in 2011 is in less effective category with the effectiveness ratio is 68.74 %. However, the implementation of national tax census in 2012 experienced improvement with its effectiveness ratio is 82.19 % that is in quite effective category.<br /></em></p> Ahmad Ferianto titik Copyright (c) 2022 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2022-10-26 2022-10-26 1 3 249 264 10.24034/jiaku.v1i3.5349 PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN BUDAYA ETIS ORGANISASI TERHADAP KECURANGAN AKUNTANSI https://ejournal.stiesia.ac.id/jiaku/article/view/5433 <p><em>This research aimed to examine the influence of the Effectiveness of Internal Control, Compensation Suitability, and Organizational Ethical Culture on Accounting Fraud. This research used a quantitative approach with primary data resources obtained from distributing questionnaires to all PT. Haryono Tours &amp; Travel Surabaya staffs. The sampling technique used in this study is non-probability sampling using a saturated sampling method involving 28 respondents. The research questionnaire used a Likert scale with five responses rated from 1 to 5. The data processing method used multi-regression analysis utilizing SPSS software version 25. The results of this study show that the effectiveness of the internal control variable has a significant negative effect on accounting fraud, while compensation suitability and the organizational ethical culture variables do not affect accounting fraud. Then the result of this study obtained that the effectiveness of internal control, compensation suitability, and the organizational ethical culture variables simultaneously have a significant effect on accounting fraud.<br /></em></p> Awatif Awatif Alvy Mulyaning Tyas Copyright (c) 2022 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2022-10-26 2022-10-26 1 3 265 279 10.24034/jiaku.v1i3.5433 GOOD CORPORATE GOVERNANCE DAN KINERJA PERBANKAN SYARIAH https://ejournal.stiesia.ac.id/jiaku/article/view/5437 <p><em>Performance is one of the things that can cause agency problems in the company. This is because performance is only made by some people in the company. For this reason, it is necessary to have good corporate governance to improve the supervisory mechanism within the company. The purpose of this study is to analyze the effect of the board of commissioners, audit committee and sharia supervisory board on the performance of Islamic banking. The research population is all Islamic banking registered with OJK for the period 2017-2021. The research sample was obtained by purposive sampling technique so as to produce as many as 9 Islamic banking. The research data were analyzed using multiple regression linear regression. The results show that the board of commissioners has no effect on the performance of Islamic banking. The audit committee is able to improve the performance of Islamic banking. The sharia supervisory board has a negative effect on the performance of Islamic banking. Based on the results of the study, it is necessary to increase the ability and competence of the sharia supervisory board in sharia banking to provide positive performance, strengthen the audit committee in sharia banking and maximize the role of the board of commissioners in the company.</em></p> Metiya Fatikhatur Riziqiyah Agung Prayogi Copyright (c) 2022 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2022-10-30 2022-10-30 1 3 280 294 10.24034/jiaku.v1i3.5437 PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN https://ejournal.stiesia.ac.id/jiaku/article/view/5509 <p>This research aimed to examine and analyze independent variables consisting of profitability, leverage, and firm size; on the dependent variable namely, firm value. The profitability was measured by Return On Asset (ROA), leverage was measured by Debt to Equity Ratio (DER), and firm size was measured by SIZE. Meanwhile, the firm value was measured by Price Book Value (PBV). The population was Food and Beverage companies that were listed on Indonesia Stock Exchange (IDX) during 2017-2021. The research was quantitative. Furthermore, the data collection technique used purposive sampling. In line with that, there were 14 companies as the sample and 70 data of observations. Additionally, the data analysis technique used multiple linear analysis. The result concluded that (a) profitability had a positive effect on firm value. It meant, that with good profitability, the companies could become a good prospect for investors in the future. Likewise, (b) leverage had a positive effect on firm value. This meant that higher leverage would increase the firm value which the investors liked. However, (c) firm size did not affect firm value since it could not be a profit consideration within companies.</p> Diyah Putri Kusumaningrum Ulfah Setia Iswara Copyright (c) 2022 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2022-10-30 2022-10-30 1 3 295 312 10.24034/jiaku.v1i3.5509