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) Tue, 02 Jul 2024 00:00:00 +0700 OJS 3.2.1.2 http://blogs.law.harvard.edu/tech/rss 60 DETERMINAN MINAT BERTRANSAKSI MENGGUNAKANAN FINANCIAL TECHNOLOGY https://ejournal.stiesia.ac.id/jiaku/article/view/5966 <p>This study aims to determine the effect of perceived convenience, risk, attitude, subjective norms, knowledge, benefits and trust on interest in transacting using financial technology. This research is a quantitative research with data collection techniques using questionnaires to undergraduate students at UNISNU Jepara. The population in this study were undergraduate students at UNISNU Jepara. The sampling method in this study was simple random sampling method because the population size was known and the researcher used the slovin formula to determine the sample size for use in this study, namely a total sample of 98 students. The results showed that Perceived Convenience, Risk, Attitudes, Subjective Norms, and Trust had a positive effect on Interest in transacting using fintech among UNISNU Jepara students. While Risk, Effectiveness, Knowledge, and Benefits have no effect on Interest in transacting using fintech for UNISNU Jepara Students. The value of the coefficient of determination is 0.975. This explains that 97.5% of the variation in Interest in Transactions Using Financial technology can be explained through this regression. While the remaining 2.5% is explained by other variables outside of this study.</p> Ovi Rizki Wardana, Siti Aliyah, Yanto Copyright (c) 2024 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/5966 Tue, 02 Jul 2024 00:00:00 +0700 ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPULAUAN SULA https://ejournal.stiesia.ac.id/jiaku/article/view/6445 <p>This research aims to provide information to the public regarding the presentation of financial statements and the performance of local governments in realizing accountability. As well as knowing the performance of the local government of Sula Islands Regency by using the APBD financial ratio, especially the effectiveness ratio, efficiency ratio, independence ratio and harmony ratio, and growth ratio. The type of data used in this study is quantitative data. The data is documentation of the 2019-2021 APBD financial statements. The object of the research used is the Regional Government of Sula Islands Regency, namely the Regional Asset Management Revenue Office. The results of the research show that the analysis of financial ratios in the regional revenue and expenditure budget for the 2019-2022 fiscal year as measured through the effectiveness ratio of the 2019-2022 fiscal year is quite effective, the efficiency ratio of the 2019-2022 fiscal year is quite efficient, the independence ratio of the 2019-2012 fiscal year is very low, the compatibility ratio of the 2019-2022 fiscal year which explains that the results of the operating expenditure ratio are prioritized compared to the capital expenditure ratio, and the growth ratio of regional original income, revenue growth ratio, operating expenditure growth ratio, and capital expenditure growth, there is a fluctuating increase from 2019-2022.</p> Rinto Sahdan, Asrudin Hormati, Jumiati Irham Copyright (c) 2024 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/6445 Tue, 30 Apr 2024 00:00:00 +0700 PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN https://ejournal.stiesia.ac.id/jiaku/article/view/6663 <p>This Research aimed to examise the effect of capital structure, firm size, and asset growth on firm value. Those three variables were the factors that affected the firm value and further influenced investors’ intention to invest their capital within companies. Moreover, the Capital structure was calculated by Debt to Equity Ratio (DER), firm size was calculated by Firm Size, and assets growth was calculated by assets growth formula. The Research was quantitative. Furthermore, the population was Telecomunication companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 16 companies as the sample. Additionally, the observation period was 4 years (2019-2022). Therefore, there were 64 data samples taken. In addition, the data analysis technique used multiple linear regression. The result showed that capital structure had a positive effect on firm value. On the other hand, firm size had a negative effect on firm value. In contrast, asset growth did not effect firm value.<em><br /></em></p> Yulita Ayu Winarti, Nur Handayani Copyright (c) 2024 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/6663 Tue, 30 Apr 2024 00:00:00 +0700 PENELITIAN PAJAK DAERAH: STUDI BIBLIOGRAFI 27 TAHUN https://ejournal.stiesia.ac.id/jiaku/article/view/6620 <p>This research examines tax research, with the theme of regional taxes as an indicator of the development of tax science in Indonesia. Regional taxes are managed by provinces and districts/cities. Regional taxes are a contribution to regional original income, where regional taxes influence government administration activities and regional buildings. This research uses a sample of 194 articles published in SINTA 1 and 2 accredited journals. This research classifies them based on research topics and methods. The observation period used is 1997 – 2023. The research results show that the most researched topic is economics. Regional tax research is dominated by a quantitative paradigm. This research also found that 1997 was the first year that regional tax articles were published in SINTA 1 and 2 accredited journals. The implication of this research is to provide insight into the development of regional tax research in Indonesia over a period of 27 years and contribute to the accounting literature for understanding aspects of taxation. Apart from that, regional tax research is still open to further research using a qualitative paradigm and research topics that are still rarely researched.</p> Moh. Erfandi, Nadila Lastanti, Shofinatul Aniyah, Nova Dwi Medya Wati, Nurul Herawati Copyright (c) 2024 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/6620 Tue, 30 Apr 2024 00:00:00 +0700 POTENSI KONTRIBUSI RETRIBUSI PENGENDALIAN MENARA TELEKOMUNIKASI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN https://ejournal.stiesia.ac.id/jiaku/article/view/6696 <p><em>This research research aimed to find out and prove the incline of telecommunication tower control retribution in Lamongan district during 2018-2022. Also, it aimed to find out and prove the potency of telecommunication tower control retribution on Local-owned Source Revenue in the Lamongan district. Moreover, the population was Communication and Informatic Office and Financial Management and Local Asset Board of Lamongan district. The research was descriptive-qualitative. The data were primary and taken throught interviews with 6 informants in the Communication and Informatic Office and Financial Management and Local Asset Board of Lamongan district. Besides primary, the data were secondary and taken through documentation and some reports related to the retribution of telecommunication tower control and Local-owned Source Revenue of Lamongan District. The result showed that the level of contribution of telecommunication tower control on Local-owned Source Revenue during 2018-2022 was very low. However, the Local-owned Source Revenue of Lamongan district during 2018-2022 was increased since sources of revenue had been optimized. In contrast, the Local-owned Source Revenue of Lamongan in 2022 had declined as one of the factors was COVID-19 caused the sources to become less optimized.<br /></em></p> Nadhiva Bayu Adristy, Endah Sulistyowati Copyright (c) 2024 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/6696 Tue, 30 Apr 2024 00:00:00 +0700