Jurnal Inovasi Akuntansi (JIA)

The Influence of Character, Capacity, and Collateral on the Causes of Non-Performing Loan

Putu Ayu Diah Widari Putri, Nyoman Yudha Astriayu Widyari — Sat, 01 Jun 2024 00:00:00 +0800

Cases of Non-Performing Loan that have occurred in Indonesia to date are classified as a high percentage. Cases of Non-Performing Loan in Indonesia have increased since the COVID-19 pandemic. One of the credit providing institutions in Indonesia, namely cooperatives, is also facing problems related to a spike in Non-Performing Loan cases, especially during pandemic. By looking into the causes of non-performing loans, one can lower the risk of non-performing loans. Because basically, before providing credit services, banks must first analyse whether the prospective debtor can be trusted or relied upon. This type of research uses quantitative approach method with data collection techniques using research instruments in the form of questionnaires. Purposive sampling is the sampling technique used in this research for 157 people. The data analysis technique in this research uses multiple linear regression tests. The results of hypothesis testing in the research show that character has a negative effect on the causes of Artha Mandala Cooperative’s NPL, capacity has a negative effect on the causes of Artha Mandala Cooperative’s NPL, and collateral have a negative effect on the causes of Artha Mandala Cooperative’s NPL. That character, capacity, and collateral have a negative influence on the causes of Non-Performing Loan Artha Mandala Cooperative. The suggestions that can be given are to Artha Mandala Cooperative to carry out regular checks, such as once every 3 months or 6 months, regarding creditors' economic conditions to anticipate opportunities for credit congestion to occur.

Pengaruh Kebijakan Hutang, Keputusan Investasi dan Free Cash Flow Terhadap Nilai Perusahaan

Dini Amalia Rahma, Dian Widiyati — Sat, 01 Jun 2024 00:00:00 +0800

This research aims to analyze the influence of debt policy, investment decisions and free cash flow on company value. This research was conducted by analyzing the financial reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The sample used in the research was 11 companies or 55 observation data from the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during 2018-2022 using quantitative methods with a sampling technique using purposive sampling. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Debt Policy (X1) as the first independent variable, Investment Decision (X2) as the second independent variable, and Free Cash Flow (X3) as the third independent variable and Company Value (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using the EViews 11 Student Version Lite device. The results of this research show that the best model is the Fixed Effect Model (FEM). The results of this research t test (partial) show that Debt Policy partially has no effect on Company Value, Investment Decisions partially have an effect on Company Value

The Effect of Profitability on Company Value with Dividend Policy as a Moderating Variable

Ida Ayu Nirma Prameswari — Sat, 01 Jun 2024 00:00:00 +0800

This research aims to provide empirical evidence of the influence of profitability on company value with dividend policy as a moderating variable. The population of this research is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 – 2022. The sampling technique used was purposive sampling technique and obtained as many as114 number of observations. This study uses the Statistical Product and Service Solution (SPSS) program with Moderated Regression Analysis (MRA) as a tool to analyze the moderating effect of dividend policy on the sample tested. The results of the analysis provide evidence that profitability has a positive effect on company value. Furthermore, dividend policy is unable to moderate profitability on company value.

Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19

T, Gracella Christhalia Evangelica, Indra Sukma Subagio — Sat, 01 Jun 2024 00:00:00 +0800

This research aims to determine the impact of profitability, leverage, firm size, intensity of fixed assets on tax avoidance. The population in this study are all manufacturing companies in Indonesia that are listed on the Indonesia Stock Exchange for the 2020-2022 period. The selection of the sample in this study used a purposive sampling method and obtained a sample of 79 samples. Source of data used is secondary data. Based on multiple linear regression analysis using the SPSS 26 program, it is found that tax avoidance is not affected by profitability, leverage, firm size, intensity of fixed assets.

Sistem Pengendalian Internal Persediaan Barang Dagang Pada CV. XYZ

Anandini Alyaa Labitta, Zainab — Sat, 01 Jun 2024 00:00:00 +0800

This research aims to determine the internal control of merchandise inventory at CV. XYZ. The research method used is a qualitative method and the data collection techniques used are library research and field research. The data analysis techniques used are data reduction and data display. The results of this research indicate that the implementation of internal control at CV XYZ has not been implemented properly. This is because there are still several weaknesses in several components of internal control of merchandise inventory, namely the existence of multiple positions in running the organization and not recording inventory expenditure on inventory cards or warehouse cards.

Challenges and Benefits of Implementing Corporate Social Responsibility in MSMEs

Ida Ayu Lidya Primadona, Ni Wayan Rustiarini, Rismawati — Sat, 01 Jun 2024 00:00:00 +0800

The growth of the tourism sector in Bali has a positive impact on the development of MSMEs. MSME players also need to apply the concept of sustainability in their operational activities to support sustainable tourism, one of which is through Corporate Social Responsibility (CSR) practices. This research explores in depth the perceptions of MSME owners towards CSR practices and the benefits obtained from CSR practices. This study also analyzes the challenges faced by MSMEs in implementing CSR. This study is qualitative research using the interview method in data collection. Interviews were conducted with two food and beverage MSME owners in Denpasar City. The results show that MSME owners need to understand the concept of sustainability fully. However, they have awareness regarding the impact of business operations on stakeholders. However, small business owners have several challenges, such as limited resources and finances, so they have yet to focus on CSR activities. The findings imply the critical role of academics and government in assisting MSME owners in adopting the concept of sustainability in their business practices.

Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Perpajakan dan Insentif Pajak terhadap Kepatuhan Wajib Pajak

Aryanti Lafau, Dian Widiyati — Sat, 01 Jun 2024 00:00:00 +0800

This research aims to determine the influence of tax service quality, understanding of taxation and tax incentives on taxpayer compliance. This type of research is quantitative research using a random method (Random Sampling) in collecting data samples and the type of data used is primary data. The population of this research is Taxpayers registered at KPP Pratama Serpong. The number of samples distributed was 55 respondents. The data analysis techniques used are descriptive statistics, data quality testing, classical assumption testing and hypothesis testing. The research results show that the results of the F statistical test show that simultaneously the value of Fcount > Ftable (11.531 > 2.79), so it can be concluded that the Quality of Fiscus Services, Understanding of Taxation and Tax Incentives simultaneously have a significant effect on Taxpayer Compliance. The quality of Fiscus Services in particular has no effect on Taxpayer Compliance. Understanding Taxation partially influences Taxpayer Compliance. Partial tax incentives have no effect on Taxpayer Compliance.

Prosedur Petty Cash: Insights di PT PLN (Persero) UP3 Banten Selatan

Melda Wani Siregar, Tri Wahyudi — Sat, 01 Jun 2024 00:00:00 +0800

Companies definitely need cash to operate, and if cash is managed properly, operations will run well. In carrying out its operations there will definitely be small costs, therefore PT PLN (Persero) UP3 Banten Selatan forms petty cash to pay for small operational activities. The purpose of this study was to determine how the petty cash procedures and internal control of petty cash carried out by PT PLN (Persero) UP3 Banten Selatan. This study uses a descriptive method, which shows the actual situation. The results show that PT PLN (Persero) UP3 Banten Selatan uses a fixed fund system or imprest system to provide petty cash with a maximum limit set by PT PLN (Persero) South Banten Distribution Unit (UID). PT PLN (Persero) UP3 Banten Selatan also conducted a review related to the organization of petty cash by implementing internal control on petty cash where internal control on petty cash carried out by PT PLN (Persero) UP3 Banten Selatan has been running well.

Digital Transformation pada Sistem Informasi Akuntansi di Desa

Eliyah Acantha Manapa Sampetoding, Rafika Uksi, Yulita Sirinti Pongtambing — Sat, 01 Jun 2024 00:00:00 +0800

Digital Transformation sudah mulai diterapkan di berbagai sektor termasuk berbagai sector di Desa. Penelitian ini bertujuan untuk menganalisis Sistem Informasi Akuntansi (SIA) di desa pada era Transformasi Digital. Adapun metode yang digunakan dalam penelitian ini merupakan Systematic Literature Review (SLR). Metode ini dilakukan dengan meninjau beberapa jurnal yang terdapat di data base Indonesia untuk membahas topik penelitian SIA pada desa. Hasil dari studi ini mengemukakan bahwa SIA yang terintegrasi dengan baik memiliki dampak positif terhadap kinerja pemerintah dikarenakan informasi keuangan yang akurat dan efisien. Hal ini dapat mendukung pengambilan keputusan dan meningkatkan kinerja lembaga yang ada di desa. Dari literatur yang ditemukan, desa sudah memiliki pemahaman tentang konsep Digital, tetapi diperlukan peningkatan kemampuan bagi sumber daya manusia dalam mengoperasikan SIA.

Pengaruh Modal Intelektual pada Kinerja Lembaga Perkreditan Desa di Bali

Fri, 07 Jun 2024 00:00:00 +0800

Village credit institutions (LPD) have very tight competition in getting customers. LPD has main competitors in the financial business, namely public banks, people's credit banks, cooperatives, Bumdesa which operates in the savings and loans sector, moneylenders and financial technology (fintech). This research aims to analyze the influence of non-financial resources, namely intellectual capital, on LPD performance in Bali. The research population was 1433 LPD with a sample of 100 LPD. The sampling method uses a stratified proportional random sampling technique. The data analysis technique uses multiple regression analysis. The research results show that structural capital, social capital and reputation capital have a positive effect on LPD performance in Bali.