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> en-US [email protected] (Mar'atus Zahro) [email protected] (Mar'atus Zahro) Fri, 26 Jan 2024 11:40:21 +0700 OJS 3.2.1.2 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK https://ejournal.stiesia.ac.id/jiaku/article/view/6245 <p>The aim of this research is to obtain empirical evidence regarding the influence of managerial ownership, institutional ownership, board of directors, independent board of commissioners, audit committee, company size, company age, leverage and profitability on tax avoidance. This research is expected to provide insight, knowledge and references regarding factors affecting tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange as well as a guideline for testing that will be carried out in future research. This research is expected to provide information and insight to investors as a basis for making investment decisions related to variables that affect tax avoidance in manufacturing companies. The population that is the focus of this research includes 83 manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. In this research, the sample used was 249 data. The sampling technique uses a purposive sampling method. The hypothesis was tested using the multiple regression method. The empirical results of this research show that the audit committee, leverage and profitability have an influence on tax avoidance. Apart from that, other variables such as managerial ownership, institutional ownership, board of directors, independent board of commissioners, company size and company age have no influence on tax avoidance.</p> Alma Lalita, Deasy Ariyanti Rahayuningsih Copyright (c) 2024 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/6245 Fri, 26 Jan 2024 00:00:00 +0700 FAKTOR DETERMINAN TAX AVOIDANCE PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2017-2021 https://ejournal.stiesia.ac.id/jiaku/article/view/6406 <p>This study aims to explain empirically whether leverage, firm size, fixed asset intensity, institutional ownership and managerial ownership affect tax avoidance. The type of research used in this study using quantitative research method and secondary data sources The population in this study is the consumer non cyclicals goods industry sector which had been registered on Indonesia Stock Exchange (IDX) from the 2017-2021 period. This sampling technique uses panel data regression analysis with the Eviews 10 application to process the data. Purposive sampling method was chosen to determine the number of research samples. During the research period there were 113 companies of consumer non cyclicals goods industry sector which had been enrolled on IDX. Based on the criteria those have been determined, there were 48 companies or a total of 240 samples during the five years of research. The empirical results of this study indicate that fixed assets intensity has a positive and significant effect, institutional ownership and managerial ownership have a negative and significant effect, while leverage and firm size have no effect on tax avoidance. Previous research gaps have pushed this tax avoidance study to be conducted again. Especially at companies of consumer non cyclicals goods industry.</p> Kirana Trihardhani, Joicenda Nahumury, Nur Suci I. Mei Murni, Riski Aprillia Nita Copyright (c) 2024 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/6406 Tue, 30 Jan 2024 00:00:00 +0700 HERMENEUTIKA LABA PADA NELAYAN PAJEKO KELURAHAN RUA DI KOTA TERNATE https://ejournal.stiesia.ac.id/jiaku/article/view/6341 <p>The aim of this research is to explore the meaning of profit and profit determination in the views of Pajeko ship owners and fishermen and to analyze and construct the meaning of profit and profit determination for Pajeko ship owners and fishermen. This research site was carried out in one of the sub-districts in the city of Ternate, namely in the Rua sub-district, Ternate Island District. The informants in this research were business actors, including ship owners, ship captains and Pajeko crew members in Rua sub-district. The research method uses descriptive research methods with a hermeneutic approach, which is a branch of philosophy as an effort to interpret texts in order to gain an understanding.The results of the research show that Pajeko boat owners and fishermen interpret profit in terms of material profit, comfort profit and security profit. Based on Hermeneutics, Intentionalism, this section explains it by grouping it into historical and cultural or cultural contexts. The meaning of profit as material profit is interpreted as the influence of historical context. The meaning of profit as a sense of comfort is interpreted as the influence of historical context and cultural or cultural context, as well as the meaning of profit as a sense of security.</p> Kautsar Wisudawan Copyright (c) 2024 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/6341 Tue, 30 Jan 2024 00:00:00 +0700 THE INFLUENCE OF PROFITABILITY AND FUNDING DECISIONS ON COMPANY VALUE https://ejournal.stiesia.ac.id/jiaku/article/view/6408 <p><em>This research aimed to examine the effect of profitability and fund decisions on the firm value of Food and Beverage companies that were listed on the Indonesia Stock Exchange during 2017-2020. The research was quantitative. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 64 samples from 16 Food and Beverage companies with 4 years of observations (2017-2020). The data analysis technique used multiple linear regression. The research result concluded that profitability which was measured by Return On Equity had a significant positive effect on the firm value. However, That measured Profitability by the Net Profit Margin had a positive effect but did not on the firm value. Fund decisions that were measured by Debt Equity Ratio had a positive effect but did not affect firm value. In conclusion, that profitability (ROE) has an influence on firm value of food and beverage companies.<br /></em></p> Novitania Mutiara Hartika, Ulfah Setia Iswara Copyright (c) 2024 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/6408 Tue, 30 Jan 2024 00:00:00 +0700