Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)

DETERMINAN MINAT BERTRANSAKSI MENGGUNAKANAN FINANCIAL TECHNOLOGY

Ovi Rizki Wardana, Siti Aliyah, Yanto — Tue, 02 Jul 2024 00:00:00 +0700

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.

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPULAUAN SULA

Rinto Sahdan, Asrudin Hormati, Jumiati Irham — Tue, 30 Apr 2024 00:00:00 +0700

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.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN

Yulita Ayu Winarti, Nur Handayani — Tue, 30 Apr 2024 00:00:00 +0700

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.

PENELITIAN PAJAK DAERAH: STUDI BIBLIOGRAFI 27 TAHUN

Tue, 30 Apr 2024 00:00:00 +0700

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.

POTENSI KONTRIBUSI RETRIBUSI PENGENDALIAN MENARA TELEKOMUNIKASI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN

Nadhiva Bayu Adristy, Endah Sulistyowati — Tue, 30 Apr 2024 00:00:00 +0700

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.

ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DESA

Sintiya Febriany Debora Pangemanan — Tue, 30 Apr 2024 00:00:00 +0700

The aim of this research is to analyze the management of the Village APBD in Wangeotak Village, Malifut District, North Halmahera Regency, and analyze APBDesa Accountability in Wangeotak Village, Malifut District, North Halmahera Regency. This research describes village financial management in Wangeotak village, Malifut sub-district which includes: planning, implementation, administration, reporting, accountability, guidance and supervision of village finances as well as comparing their conformity with Minister of Home Affairs regulation number 113 of 2014 concerning village financial management. The data used primary data, direct interviews with parties related to financial management and secondary data on the APBDesa, RPJMDesa, and RKPDesa. Research result show that management of village funds, the Wangeotak village government has carried out good management by referring to regulations or standards determined by the government. Good Village Fund Management is Regulated in Law Number 6 of 2014 concerning Villages, especially in Wangeotak village regarding Participation by involving the community in planning and transparency to provide open information in the implementation of the Wangeotak village fund in 2023 which has not been fully felt or known by the community as a whole due to because the transparency model is very confusing to find out how much budget will then be budgeted for 2023, which is in accordance with each field. The lack of participation from the community was also caused by political differences that occurred in 2019 related to the village elections.