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Jurnal Akuntansi Universitas Jember
ISSN 1693-2420 · Universitas Jember · 128 artikel di indeks
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Artikel Jurnal
STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS
This literature study intends to dissect the literature on how the effect of good corporate governance mechanism on financial distress in a company. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. In CG Asian Watch 2020, Indonesia is ranked last among the 12…
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PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR, REPUTASI AUDITOR, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING PADA “INDEKS PAPAN UTAMA”
The rotation of auditor should be performed, in maintaining the auditor’s independency and based on the government regulations. The intent of this research is to show the effect of firm size, the opinion of auditor, the reputation of auditor, and management change on auditor switching. This paper…
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APAKAH RELIGIUSITAS, GENDER, DAN TINGKAT PENDIDIKAN BERPENGARUH PADA PEMBAYARAN ZAKAT?
This study aims to see the effect of religiosity, gender, ethics and level of education on the payment of zakat. In addition, it also examines the religiosity dimension whether it has a significant effect on zakat payments. This study finds evidence that religiosity and gender have a significant…
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MODEL UNIFIED THEORY OF ACCEPTANCE USE OF TECHNOLOGY DI PERKULIAHAN DARING
This study aims to analyze the effectiveness of online lectures for accounting students at Jember University by utilizing a technology acceptance model called the Unified Theory of Acceptance Use of Technology (UTAUT) model. This study uses primary data obtained directly from the respondents. The…
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THE EFFECT OF NET PROFIT, OPERATING CASH FLOW AND COMPANY SIZE ON STOCK RETURN COMPANIES LISTED IN LQ45 STOCK INDEX 2018-2020
This study aims to analyze the effect of net profit, operating cash flow, and company size on stock returns in companies listed on the LQ45 index in 2018-2020. The method in this study uses a quantitative method with an associative approach. The independent variables in this study are net profit…
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MAMPUKAH PENGENDALIAN INTERNAL MEMODERASI HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KUALITAS LAPORAN KEUANGAN?
Internal control's ability to moderate the interaction between accounting information systems and internal control is the subject of this research. This is a quantitative and descriptive sort of study. The participants in this study are 1.200 employees at PT Sekar Laut, Tbk. The sampling method…
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RELEVANSI NILAI LAPORAN KEBERLANJUTAN PERUSAHAAN PESERTA ASIA SUSTAINABILITY REPORTING RATING (ASRRAT) YANG TERCATAT DI BURSA EFEK INDONESIA
This study aims to examine and analyze an effect of the disclosure of sustainability reports and company ratings on the value relevance proxied by the Earning Response Coefficient of participating companies in the Asia Sustainability Reporting Rating (ASRRAT) listed on the Indonesia Stock Exchange…
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ACCOUNTABILITY FOR THE RELATIONSHIP BETWEEN ZAKAT LITERACY, OPERATING PROFIT, AND THE INTEREST OF MSMES IN PAYING ZAKAT THROUGH ZAKAT MANAGEMENT ORGANIZATION
Zakat is the key to poverty alleviation efforts, tackling social problems to empowering micro-economics in addition to funds from the APBN. It is hoped that there will be a joint movement including from MSME actors. The purpose of this study was to examine and analyze the effect of accountability…
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PENGARUH FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT DELAY
Financial statements are the most important information for a company; therefore, the submission of financial reports must be timely so that the information provided remains reliable and relevant. Data from the Indonesia Stock Exchange shows that in 2021 there will still be 88 issuers who are late…
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PENGARUH ENVIROMENTAL MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN GREEN INNOVATION SEBAGAI VARIABEL MEDIASI
The purpose of this study was to obtain empirical evidence about the mediating role of green innovation (GI) in the relationship between environmental management accounting (EMA) and financial performance (FP). This research is quantitative using path analysis and processed through SPSS…
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN
The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a…
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INVESTIGASI NIAT PENGGUNAAN FINANCIAL TECHNOLOGY PAYMENT BAGI USAHA MIKRO KECIL MENENGAH
ABSTRACT The current adoption of financial technology (fintech) payment by Micro, Small and Medium Enterprises (MSMEs) is motivated by the trend of using digital money. The purpose of this study is to test and analyze empirically the factors that influence the intention of SMEs to use fintech…
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PENINGKATAN PENILAIAN RISIKO OLEH RISK-BASED INTERNAL AUDITING MELALUI AGILE AUDIT PLANNING PADA ERA NEW NORMAL
Every business organization is currently faced with various large-scale business risks caused by the COVID-19 pandemic and government policies that limit the company's business flow. The business flow from upstream to downstream is disrupted due to the pandemic that occurs and the transition during…
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MENGULIK SISI KETERLAMBATAN PENYERAPAN ANGGARAN
ABSTRACT This research aims to examine and investigate in depth about the causes of the absorption of delays that occur in the Central University of Jember University. This research begins with the uneasiness of the phenomenon that occurs in the Central UKM University of Jember will be a delay in…
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PENERAPAN RGEC SEBAGAI INDIKATOR TINGKAT KESEHATAN PT BANK RAKYAT INDONESIA TBK TAHUN 2018-2020
ABSTRACT The purpose of this study is to determine the level of bank health level using the RGEC indicator. The research method used is descriptive quantitative. The variables used as research measurements are the Risk Profile, Good Corporate Governance, Earnings, and Capital variables. The data…
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REKAM JEJAK DAN POTENSI PENELITIAN DI BADAN USAHA MILIK DESA: STUDI BIBLIOMETRIK PUBLIKASI TAHUN 2015-2020
ABSTRACT The development of BUMDes in Indonesia occurred after the issuance of Law No. 4 of 2015. This development is not only judged by the units formed but the number of studies as well. The development of BUMDes research has occurred significantly, this brings new needs so that these…
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PENGARUH KUALITAS PELAYANAN, E-SYSTEM PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK
Taxes are the main source of state revenue, tax revenues are collected from the people and for the benefit of the people. The Directorate General of Taxes has made various efforts to increase tax revenue through services provided to taxpayers. This study aims to analyze the effect of service…
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MANAJEMEN LABA, PERTUMBUHAN ASET, RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR RITEL DI INDONESIA
This study aims to examine the effect of earnings management and company asset growth on stock returns. This research uses quantitative methods with panel data regression. This study's sample uses financial data for retail companies listed on the Indonesia Stock Exchange (BEI) for the period…
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PANDEMI COVID-19: LEBIH BAIK MENAMBAH UTANG ATAU EKUITAS?
ABSTRACT Covid-19 Pandemic has caused massive changes. Lockdown policy set by the government to suppress the rate of transmission of the virus has had huge impact on the economy. Many companies must suffer losses, even have to declare bankruptcy. Operational activities had been limited that caused…
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PENGARUH PENGUNGKAPAN SHARI’AH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN
ABSTRACT This study aims to test and analyze the effect of Shari’ah Corporate Social Responsibility (SCSR) on the financial performance of componies listed in the Jakarta Islamic Index. This study uses purposive sampling as a sampling technique for data contained in annual report and sustainable…