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 maratuszahro@stiesia.ac.id (Mar'atus Zahro) jiaku@stiesia.ac.id (Mar'atus Zahro) Mon, 06 Feb 2023 12:43:01 +0700 OJS http://blogs.law.harvard.edu/tech/rss 60 THE INFLUENCE OF GROSS REGIONAL DOMESTIC PRODUCT, THE AMOUNT OF POPULATION, AND THE NUMBER OF PEOPLE WORKING TO INCOME INEQUALITY IN EAST JAVA PROVINCE https://ejournal.stiesia.ac.id/jiaku/article/view/5709 <p>East Java Province has different potential in each regional due to the geographical conditions. By reason of potential differences, it effects unequal distribution of income and income inequality. This study aims to determine the effect of Gross Regional Domestic Product (GDP), total population, and number of working population on regency/City income inequality in Eat Java Province in 2015-2019. This study applies quantitative method. The data used in this study is form of secondary data from the cross-section of 38 regencies/cities in East Java Province at the time series started from 2015-2019, the data obtained from Central Statistics Agency of East Java. Panel data is processed using E-views 9 which produces a fixed effect regression model. The result of this study shows that all research variables have a simultaneous effect on income inequality. Partially all independent variables, such as Gross Regional Domestic Product, population, and working population have a significant effect on income inequality.</p> Nurmandana Ramadhan, Veronika Nugraheni Sri Lestari, JFX Susanto Sukman , Sri Handini Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/5709 Mon, 06 Feb 2023 00:00:00 +0700 ANALISIS TINGKAT KESEHATAN BANK: METODE RISK-BASED BANK RATING (RBBR) https://ejournal.stiesia.ac.id/jiaku/article/view/5615 <p><em>This study aims to determine and analyze the soundness level of National Foreign Exchange Private Banks for 2017-2020 which is reviewed using the Risk-based Bank Rating method as a whole. This type of research is descriptive quantitative with research subjects at Foreign Exchange National Private Banks listed on the Indonesia Stock Exchange in 2017-2021. The data in this study uses secondary data in the form of financial reports from the Annual Report. The sampling technique used purposive sampling. The analysis technique used is the analysis of the health of the bank with a risk approach (Risk-based Bank Rating) with the scope of assessment based on the factors of Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. The results of the research on the Soundness Level of Foreign Exchange National Private Banks listed on the Indonesia Stock Exchange in 2017-2021 as a whole show healthy conditions with Composite Rating 1-2 achievements.</em></p> Raja Gita Puspitasari, Titiek Rachmawati Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/5615 Mon, 30 Jan 2023 00:00:00 +0700 PENERAPAN PSAK 73 TERHADAP LAPORAN KEUANGAN DALAM MENINGKATKAN RELEVANSI LAPORAN KEUANGAN https://ejournal.stiesia.ac.id/jiaku/article/view/5689 <p><em>Company required to report its financial statements in a relevant manner, there is provision of PSAK 73 Leases. PSAK 73 Leases determines the recognition, measurement, presentation and disclosure of leases for companies in order to increase the relevance value. A high level of relevance makes the policy taken appropriate company. This research is descriptive research with a quantitative approach. Types of research data are quantitative and qualitative. Research data techniques are documentation and interviews. The research variable is application of PSAK No. 73 concerning leases, financial statements and the relevance of financial statements. The results of this study are that the company records leased assets only with an operating lease model, reflecting only 1 year lease. Implementation of PSAK No. 73 concerning Lease on PT. Anugerah Beton Indonesia made the assets section of the financial position report increase, so that the impact of implementing PSAK 73 made the company's total assets, total liabilities and equity increase. This increase shows the assets and liabilities owned by the company in the coming year, so that the application of PSAK No. 73 on Leases is able to increase the relevance of the financial position report of PT. Indonesian Concrete Award in 2021.<br /></em></p> Visca Angga Aprilia, Ninik Anggraini, Ahmad Yani Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/5689 Tue, 21 Feb 2023 00:00:00 +0700 PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN https://ejournal.stiesia.ac.id/jiaku/article/view/5742 <p>This research aims to analyze and find out the effect of profitability, liquidity, and firm size on firm value. The profitability was measured by Return on Asset (ROA), liquidity was measured by Loan on Deposit Ratio (LDR), firm size was measured by Logarithm Natural (Ln) total asset, and firm value was measured by Price to Book Value (PBV). The research was quantitative. Moreover, the population was banking companies that were listed on Indonesia Stock Exchange (IDX) for 3 years (2019- 2021). The data collection technique used purposive sampling, which was used to gain an appropriate sample. In line with that, there were 87 companies as the sample. Furthermore, the data analysis technique, in order to examine the hypothesis, used multiple linear regression with SPSS. The research result concluded that profitability (ROA) had a positive effect on firm value. On the other hand, liquidity (LDR) had a negative effect on firm value. In contrast, firm size (SIZE) had a positive effect on firm value.</p> Anisah Tri Woro Sukanti, Mia Ika Rahmawati Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/5742 Mon, 30 Jan 2023 00:00:00 +0700 BLUE ACCOUNTING DAN RESOLUSI PENANGANAN LIMBAH PLASTIK https://ejournal.stiesia.ac.id/jiaku/article/view/5692 <p><em>The purpose of this study is to provide an understdan ing of the role of accounting blue in converting plastic waste into environmentally friendly energy to meet human needs. This study used qualitative methods using eco phenomenology. Data is obtained through observation, documentation, and daily activities. This research provides a solution to overcome the problem of plastic waste in the sea. In addition, plastic waste can produce fuel oil with a composition of 10 kg of plastic waste each, producing 6 liters of diesel fuel, 2 liters of gasoline dan 2 liters of fuel providing a solution to the difficulties of fuel experienced by fishermen. The application of this research is beneficial for environmental accounting progress. The novelty/originality of this research was able to overcome the problem of plastic waste to zero. By converting waste into fuel oil, at least three things can be resolved, namely the problem of reducing plastic waste, overcoming the problem of scarcity of fuel oil especially for fishermen, dan generating economic value for the community.<br /></em></p> Sultan Syah, Sri Rahayu Syah, Fibriyani Nur Khairin, Dharma Kesuma Copyright (c) 2023 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku/article/view/5692 Mon, 30 Jan 2023 00:00:00 +0700