Jalak: JURNAL AKUNTANSI LANCANG KUNING
type: channel
description: JALAK : Jurnal Akuntansi Lancang Kuning (ISSN Online: 3047-5945) diterbitkan oleh Universitas Lancang Kuning. Jurnal ini terbit dua kali pada bulan Juni dan Desember. Ini berisi artikel seperti makalah ilmiah (penelitian dan non-penelitian), studi analitis, aplikasi teoritis dan tinjauan masalah akuntansi fokus pada akuntansi sektor publik, sektor bisnis, akuntansi perpajakan, akuntansi perkebunan, audit investigasi. Penerbitan jurnal ini bertujuan untuk meningkatkan kuantitas dan kualitas serta penyebarannya di kalangan intelektual, praktisi, mahasiswa dan pemerhati masalah akuntansi.
publisher: Universitas Lancang Kuning
language: en
publication name: Jalak: JURNAL AKUNTANSI LANCANG KUNING
issn: 3047-5945
items: PENGARUH CORPORATE SOCIAL RESPONSIBILITY,LIKUIDITAS DAN UKURAN KAP TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA SEKTOR ANEKA INDUSTRI TAHUN 2019-2021
items: Analisis Efektivitas Implementasi Sipd dalam Pelaporan Keuangan Pemerintah Daerah
items: Pengaruh Struktur Modal, GCG, Ukuran Perusahaan, Tangibility Dan Efisiensi Terhadap Kinerja Keuangan Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022
items: Pengaruh Biaya Lingkungan, Kinerja Lingkungan dan Ukuran Perusahaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)
items: https://journal.unilak.ac.id/index.php/Jalak/article/view/21204
items: https://journal.unilak.ac.id/index.php/Jalak/article/view/29018
items: Pengaruh Laba Kotor, Laba Operasional dan Laba Bersih dalam Memprediksi Arus Kas dimasa mendatang pada Perusahaan Industri Dasar dan Kimia Sub Sektor Kimia yang Terdaftar Di Bursa Efek INDONESIA
items: Pengaruh Struktur Modal, Ukuran Perusahaan, dan Efisiensi terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi
items: https://journal.unilak.ac.id/index.php/Jalak/article/view/26629
items: Pengaruh Earning Power dan Tingkat Suku Bunga terhadap Penilaian Ekuitas
items: Analisis Perhitungan Harga Pokok Produksi Ayam Potong (Broiler) dengan Metode Full Costing (Studi Kasus : Peternakan Ibu Indah di Minas)
items: Digital Digital Perbankan sebagai Penerapan Konsep Green Banking di Indonesia
items: https://journal.unilak.ac.id/index.php/Jalak/article/view/25499
items: Pengaruh Profitabilitas, Leverage dan Nilai Pasar Terhadap Harga Saham pada Perusahaan Manufaktur Sub Sektor Food & Beverage di Bursa Efek Indonesia
items: Appli Penerapan Teknologi Blockchain dalam Transaksi Keuangan Perbankan di Indonesia (Studi Pustaka)
items: https://journal.unilak.ac.id/index.php/Jalak/article/view/23180
items: Pengaruh Laba dan Arus Kas terhadap Financial Distress
items: Pengaruh Biaya Lingkungan, Kinerja Lingkungan Dan Ukuran Perusahaan Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2022
items: Pengaruh Likuiditas, Efisiensi, Dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022
items: Pengaruh Pajak, Nilai Tukar, Leverage Dan Mekanisme Bonus Terhadap Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei)
items: https://journal.unilak.ac.id/index.php/Jalak/article/view/21678
items: Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Reputasi KAP terhadap Audit Delay pada Perusahaan Sektor Barang Konsumen Non Primer yang Terdaftar Di BEI 2021-2023
items: Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Nilai Perusahaan pada Perusahaan Kelapa Sawit yang Terdaftar Di BEI Periode 2019-2022
items: Pengaruh Kepemilikan Keluarga terhadap Leverage
items: Analisis Perbedaan Likuiditas Saham Sebelum Dan Sesudah Stock Split Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
items: PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN
items: Analisis Sak Etap Nomor 15 Atas Aset Tetap Pada Pt Endah Tirta Femina
items: ANALISIS SAK ETAP NOMOR 15 ATAS ASET TETAP PADA PT ENDAH TIRTA FEMINA
items: Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Kota Pekanbaru

PENGARUH CORPORATE SOCIAL RESPONSIBILITY,LIKUIDITAS DAN UKURAN KAP TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA SEKTOR ANEKA INDUSTRI TAHUN 2019-2021
type: item
description: This study examines how corporate social responsibility, KAP size, and liquidity affect the financial performance of Indonesia Stock Exchange-listed manufacturing companies in several industrial sectors from 2019 to 2021. This research is quantitative. The report examines Indonesia Stock Exchange-listed manufacturing companies in various industries from 2019 to 2021. A purposive sampling method selected 46 companies for sampling. The research used secondary data from 2019–2021 Indonesia Stock Exchange financial statements of multiple industrial enterprises. Using documents to collect data. Data analysis uses descriptive statistics, assumption testing, multiple regression analysis, hypothesis testing, and coefficient of determination testing. This study found that corporate social responsibility, company size (KAP), and liquidity have little or no effect on the financial performance of manufacturing businesses listed on the Indonesia Stock Exchange from 2019 to 2021.
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: KAP Size
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Fira Munawwaroh
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-21
publication date: 2025-12-21
starting page: 82
ending page: 99

Analisis Efektivitas Implementasi Sipd dalam Pelaporan Keuangan Pemerintah Daerah
type: item
description: This research aims to analyze the implementation of the Regional Financial Management Information System (SIPD) in the Mojokerto City Research and Development Bappeda and its impact on regional government financial reporting. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participant observation and document study.The Regional Financial Management Information System (SIPD) in the Mojokerto City Research and Development Bappeda has had a positive impact on regional government financial reporting. The implementation process is in accordance with the directives, positive changes in the financial reporting process, positive responses from SIPD users, improvements in the quality and accuracy of financial reporting, as well as proven efficiency and effectiveness of financial management, are proof of the success of SIPD implementation. Although there are several obstacles, such as differences in data between the OPD account and the BUD account in the change in equity report, overall the effectiveness of SIPD in supporting local government financial reporting can be said to be quite good.
subject: Articles
  topic: section
subject: Regional Financial Management
  topic: keywords
subject: Information System (SIPD)
  topic: keywords
subject: Financial Reporting
  topic: keywords
subject: Regional Government
  topic: keywords
creator: Dinda Jiwandono
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 14
ending page: 25

Pengaruh Struktur Modal, GCG, Ukuran Perusahaan, Tangibility Dan Efisiensi Terhadap Kinerja Keuangan Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022
type: item
description: This research aims to examine and analyze the influence of Capital Structure (DER), GCG, Company Size, Tangibility and Efficiency on Financial Performance in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study was 11 pharmaceutical companies listed on the Indonesia Stock Exchange for 5 years, namely 2018-2022. The sampling technique used was purposive sampling and 9 companies were obtained. The data analysis technique used is the multiple linear regression test. The results of this research are that Capital Structure has a significant effect on Financial Performance, GCG has no effect on Financial Performance, Company Size has no effect on Financial Performance, Tangibility has no effect on Financial Performance and Efficiency has a significant effect on Financial Performance.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: GCG
  topic: keywords
subject: Company Size
  topic: keywords
subject: Tangibility
  topic: keywords
subject: Efficiency and Financial Performance
  topic: keywords
creator: Ester Trianti P Gultom Ester
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 192
ending page: 207

Pengaruh Biaya Lingkungan, Kinerja Lingkungan dan Ukuran Perusahaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)
type: item
description: This study aims to examine the influence of environmental costs, environmental performance, and firm size on profitability. The data used in this research is secondary data. The population of this study is 52 mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research sample was selected by purposive sampling technique according to the criteria so that a sample of 15 companies was obtained. This study uses panel data regression analysis. To measure profitability used Return On Assets (ROA). The results of this study state that environmental costs, environmental performance and firm size simultaneously have a significant effect on profitability. Partially testing the hypothesis that environmental cost variable has no significant effect on profitability, environmental performance variable has a significant effect on profitability, and firm size variable has a significant effect on profitability.
subject: Articles
  topic: section
subject: Environmental Costs
  topic: keywords
subject: Environmental Performance
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Profitability
  topic: keywords
creator: Andri Yanus Larosa
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-17
publication date: 2025-12-17
starting page: 52
ending page: 68

https://journal.unilak.ac.id/index.php/Jalak/article/view/21204
type: item
title: Pengaruh Biaya Lingkungan, Kinerja Lingkungan dan Good Corporate Governance terhadap Kinerja Keuangan (Studi Emperis Perusahaan Perkebunan Kelapa Sawit yang Terdaftar Di Bursa Efek Indonesia (BEI) 2019-2022)
description: This research aims to determine the effect of environmental costs, environmental performance and GCG on financial performance. This study uses data from 64 palm oil plantation companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research method uses secondary data with a sampling method, namely purposive sampling. The data analysis method used is quantitative analysis using multiple linear regression analysis and hypothesis testing using Eviews 13. The results of this study show that environmental costs have an effect on financial performance, environmental performance has an effect on financial performance, the independent board of commissioners has no effect on financial performance, share ownership institutional and audit committee influence financial performance.
subject: Articles
  topic: section
subject: Environmental Costs
  topic: keywords
subject: Environmental Performance
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
subject: Financial Performance.
  topic: keywords
creator: Dean Qori Ananda Dean
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-17
publication date: 2025-12-17
starting page: 38
ending page: 51

https://journal.unilak.ac.id/index.php/Jalak/article/view/29018
type: item
title: Pengaruh Profitabilitas, Leverage dan Sales Growth Terhadap Penghindaran Pajak yang Di Moderasi oleh Ukuran Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 -2023
description: This study investigates the influence of profitability, leverage, and sales growth on corporate tax avoidance, while also examining the moderating role of firm size within mining firms listed on the Indonesia Stock Exchange (2019–2023). Employing purposive sampling, 18 out of 47 firms were selected, with data sourced from audited financial statements and analyzed using multiple regression via SPSS 26. Findings reveal that both profitability and leverage are inversely and significantly associated with tax avoidance, suggesting that financially strong or highly leveraged firms tend to adopt more compliant tax behavior. Conversely, sales growth exhibits a significant positive effect, implying that firms experiencing rapid expansion may resort to tax avoidance to preserve profit margins. Firm size, however, does not significantly moderate these relationships.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Firm Size
  topic: keywords
creator: M AFRIZAL
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-20
publication date: 2025-12-20
starting page: 142
ending page: 152

Pengaruh Laba Kotor, Laba Operasional dan Laba Bersih dalam Memprediksi Arus Kas dimasa mendatang pada Perusahaan Industri Dasar dan Kimia Sub Sektor Kimia yang Terdaftar Di Bursa Efek INDONESIA
type: item
description: This study aims to analyze the influence of gross profit, operating profit, and net profit on the prediction of future cash flows in basic and chemical industry companies, specifically in the chemical sub-sector, listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The study employs a quantitative approach using multiple linear regression methods to test the relationship between the independent variables (gross profit, operating profit, net profit) and the dependent variable (cash flow).The research sample consists of 13 chemical sub-sector companies listed on the IDX, observed over a four-year period (2020–2023), resulting in 52 observations. The sampling technique used is purposive sampling. Data analysis includes classical assumption tests, multiple regression tests, and hypothesis testing (t-test and F-test).The results show that gross profit has a significant positive effect on future cash flows. Operating profit also has a significant positive effect on future cash flows. However, net profit does not have a significant effect on future cash flows. Simultaneously, the three profit variables have a significant influence on future cash flows.The coefficient of determination (Adjusted R²) of 51.8% indicates that the variation in future cash flows can be explained by the three profit variables, while the remaining 48.2% is influenced by other factors outside the research model.
subject: Articles
  topic: section
subject: Gross Profit
  topic: keywords
subject: Operating Profit
  topic: keywords
subject: Net Profit
  topic: keywords
subject: Cash Flow
  topic: keywords
creator: fadhli alhuda
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 60
ending page: 73

Pengaruh Struktur Modal, Ukuran Perusahaan, dan Efisiensi terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi
type: item
description: This study was conducted with the aim of testing the effect of capital structure, company size, efficiency on financial performance with good corporate governance of plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022. Capital Structure is measured using Debt Equity Ratio (DER), Company Size is measured using LnTotal Assets, Efficiency is measured using Operating Expenses and Operating Income (BOPO). The type of quantitative research data. The data analysis method uses multiple regression mode analysis and MRA using Eviews 13. The results of this study indicate that 1) Capital structure has an effect on financial performance; 2) Company size does not affect financial performance; 3) Efficiency affects financial performance; 4) Good Corporate Governance is able to moderate the effect of capital structure on financial performance; 5) Good Corporate Governance is unable to moderate the effect of company size on financial performance; 6) Good Corporate Governance is unable to moderate the effect of efficiency on financial performance.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: , Company Size
  topic: keywords
subject: Efficiency
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
subject: financial performance
  topic: keywords
creator: Ramadhani Hulwa
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 94
ending page: 106

https://journal.unilak.ac.id/index.php/Jalak/article/view/26629
type: item
title: Pengaruh Kepemilikan Manajerial, Dewan Komisaris Indenpenden, Komite Audit dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Bumn Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
description: This research aims to$ determine the influence o$f managerial o$wnership, independent bo$ard o$f co$mmissio$ners, audit co$mmittee and financial perfo$rmance o$n co$mpany value in state-o$wned co$mpanies in the basic materials secto$r listed o$n the Indo$nesian Sto$ck Exchange in 2019-2023. In determining the sample using a purpo$sive sampling metho$d with a sample size o$f 8 co$mpanies. The data used is seco$ndary data and the metho$d used in the research is quantitative metho$ds with the SPSS applicatio$n.26. Research results find that the bo$ard o$f managerial o$wnership has a significant negative influence o$n co$mpany value. Audit co$mmittee and financial perfo$rmance have a significant po$sitive influence o$n co$mpany value. Ho$wever, the bo$ard o$f independent o$wnership has a negative influence and no$ influence o$n co$mpany value.
subject: Articles
  topic: section
subject: Managerial o$wnership
  topic: keywords
subject: , independent bo$ard o$f co$mmissio$ners
  topic: keywords
subject: audit co$mmittee and financial perfo$rmance
  topic: keywords
creator: Wiki Lase
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 117
ending page: 127

Pengaruh Earning Power dan Tingkat Suku Bunga terhadap Penilaian Ekuitas
type: item
description: Equity value illustrates the ability of company management both financial performance and non-financial performance. The purpose of equity value is to provide company owners, potential investors and stakeholders and shareholders with an appropriate and appropriate estimate of equity value. The purpose of the study was to analyze the effect of earning power and interest rates on equity valuation. The population in this study were 34 coal mining companies listed on the Indonesia Stock Exchange and only 13 companies that met the criteria became research samples. This research uses a quantitative approach and the sampling technique uses purposive sampling method. The data analysis technique used is multiple linear regression analysis using Eviews 12. The results showed that earning power has a negative and significant effect on equity valuation. Interest rates have a negative and insignificant effect on equity valuation. Earning power and interest rates simultaneously have a positive and significant effect on equity valuation.
subject: Articles
  topic: section
subject: Earning Power
  topic: keywords
subject: Interest Rate
  topic: keywords
subject: Equity Valuation
  topic: keywords
creator: SISCA ANGELIA
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 107
ending page: 116

Analisis Perhitungan Harga Pokok Produksi Ayam Potong (Broiler) dengan Metode Full Costing (Studi Kasus : Peternakan Ibu Indah di Minas)
type: item
description: This study aims to calculate and analyze the calculation of the cost of production of broiler chickens (broilers) at Ibu Indah's Farm in Minas using the full costing method according to the correct cost accounting theory. This type of research is qualitative descriptive research, while the data collection technique is carried out by means of observation and interviews. The calculation of the cost of production at Ibu Indah's Farm in Minas is IDR 33,370,800 with a cost of production per kg of IDR 15,784,1264. Meanwhile, the calculation using the full costing method according to cost accounting theory yields a result of IDR 33,996,883 with a cost of production per kg of IDR 16,080.25. The results of the study show that from the calculation, the difference in the production cost of broiler chickens based on the full costing method according to cost accounting theory with the calculation of the production cost of broiler chickens according to Mrs. Indah's Farm in Minas is IDR 626,083. Meanwhile, the difference in the production cost of broiler chickens per kg is IDR 296.12.
subject: Articles
  topic: section
subject: Production Cost
  topic: keywords
subject: Selling Price
  topic: keywords
subject: Full Costing Method
  topic: keywords
creator: cut vatimah cut vatimah
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 50
ending page: 59

Digital Digital Perbankan sebagai Penerapan Konsep Green Banking di Indonesia
type: item
description: Facing the rapid development of information technology requires banks to innovate in services, the term “green banking” generally refers to banking practices that encourage environmentally responsible financing processes to minimize carbon emissions, and with the concept of environmentally friendly green banking, banks are required to make innovations from several sectors, especially the technology sector, where banks must keep up with the increasingly technological age forward. The emergence of green banking practices carried out by banks certainly has challenges that will be faced, namely that banks still limit business transactions only to business entities that meet the requirements in screening in accordance with green banking principles. This Literature Review aims to examine the development of digital banking as an application of the concept of green banking in Indonesia. This research was taken from 3 databases, namely, E-book, google scholar, internet searching, with keywords, namely Digital Banking, Green Banking, Literature Review. Of the 50 studies obtained, it is stated that digital banking has a great influence on the application of the concept of green banking, indirectly the research agrees that digital banking is the application of the concept of green banking
subject: Articles
  topic: section
subject: Literatur Review
  topic: keywords
subject: Green Banking
  topic: keywords
subject: Digital Banking
  topic: keywords
creator: nurul aini aini_aini
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 86
ending page: 93

https://journal.unilak.ac.id/index.php/Jalak/article/view/25499
type: item
title: Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit terhadap Audit Delay dengan Reputasi Kap Sebagai Variabel Moderasi(Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019- 2023)
description: Abstract: This research aims to test and analyze the effect of company size, profitability and audit committee on audit delay and also test and analyze the effect of KAP reputation in moderating the effect of company size, profitability and audit committee on audit delay. The object of this study is the effect of company size, profitability, and audit committee delay moderated by KAP reputation in primary consumer goods sector companies listed on the Indonesia Stock Exchange in the research period from 2019 to 2023. The sample selection technique was carried out based on the purposive sampling method with a research population of 24 companies with a sample result of 120 research samples. The data analysis technique used to analyze the results of this study was using multiple linear regression analysis and Moderated Regression Analysis (MRA) tests using IBM SPSS versi 25. The results showed that company size, profitability, and audit committee had a negative and significant effect on audit delay. This means that each independent variable can reduce the occurrence of audit delay. The interaction between company size and KAP reputation is positive and not significant on audit delay, meaning that the use of KAP reputation does not have a significant effect in strengthening the effect of company size on audit delay. Meanwhile, the interaction between profitability and KAP reputation is positive and significant on audit delay. This means that the reputation of the KAP strengthens the influence of profitability on audit delay and the interaction of the audit committee with the reputation of the KAP is also positive and significant on audit delay. This means that the reputation of the KAP strengthens the influence of the audit committee on audit delay.
subject: Articles
  topic: section
subject: Company Size
  topic: keywords
subject: Profitability
  topic: keywords
subject: Audit Committee
  topic: keywords
subject: Audit Delay
  topic: keywords
subject: KAP Reputation.
  topic: keywords
creator: SONIA WULANDARI
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-22
publication date: 2025-12-22
starting page: 172
ending page: 190

Pengaruh Profitabilitas, Leverage dan Nilai Pasar Terhadap Harga Saham pada Perusahaan Manufaktur Sub Sektor Food & Beverage di Bursa Efek Indonesia
type: item
description: The purpose of this study is to examine how market value, profitability, and leverage affect stock prices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 timeframe. The Price to Earnings Ratio (PER), which measures market value, the Debt to Equity Ratio (DER), which measures leverage, and Return on Assets (ROA), which measures profitability, are the independent variables employed in this study. The stock price is the study's dependent variable. The study employs a quantitative methodology and uses secondary data from firm financial records obtained through purposive sampling. A total of 24 companies were chosen as samples, and 72 observations were made over the course of three years. Panel data regression analysis using the f test, t test, and coefficient of determination (R2) is the data analysis method employed. The findings indicated that market value (PER) has a substantial positive impact on stock prices, profitability (ROA) has a significant positive impact on stock prices, and leverage (DER) has no significant impact on stock prices. At the same time, market value, profitability, and leverage all have a big impact on stock prices. This study offers useful recommendations for both corporate management in controlling variables that impact stock prices and investors in evaluating the firm's financial performance prior to making an investment.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: Market Value
  topic: keywords
subject: Stock Prices
  topic: keywords
creator: Kiki Rezky Safitri
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-22
publication date: 2025-12-22
starting page: 165
ending page: 171

Appli Penerapan Teknologi Blockchain dalam Transaksi Keuangan Perbankan di Indonesia (Studi Pustaka)
type: item
description: The evolution of blockchain technology has triggered substantial transformation in various sectors, especially the banking industry. This research seeks to examine the use of blockchain technology in financial transactions carried out by banking institutions in Indonesia, in addition to describing the challenges and opportunities faced in its deployment. The research method framework used is a qualitative approach including data collection techniques through extensive literature reviews involving 51 journal materials, books and articles that function as references. The results of the research show that the use of blockchain technology in financial transactions in banking institutions significantly increases security measures. Blockchain technology uses cryptographic algorithms, strong double encryption and decentralized consensus mechanisms to protect the integrity and authenticity of data, in addition services such as trade financing platforms, digital identity verification, precise credit reporting, clearing and settlement are made more secure and user friendly through the integration of technologies blockchain. In the banking environment, this technology functions to reduce risks related to fraud, manipulation and cyber threats which can have a negative impact on customers. Barriers faced in implementing blockchain include regulatory challenges, technology standardization, and infrastructure readiness. This study concludes that although this technology has challenges, the application of this technology has the potential to revolutionize the banking industry in Indonesia
subject: Articles
  topic: section
subject: Blockchain
  topic: keywords
subject: Banking Company
  topic: keywords
subject: Financial Transactions
  topic: keywords
creator: Muhammad Safray Farhan Farhan
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 74
ending page: 85

https://journal.unilak.ac.id/index.php/Jalak/article/view/23180
type: item
title: Pengaruh Price Earning Ratio dan Likuiditas Perdagangan Saham, Earning Per Share dan Return On Equity terhadap Keputusan Melakukan Stock Split (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)
description: This research aims to determine the influence of the Price Earning Ratio, Stock Trading Liquidity, Earning Per Share, and Return on Equity on the Decision to Conduct Stock Splits Listed on the Indonesian Stock Exchange in 2019-2023. In determining the sample, the purposive sampling method was used with a sample size of 190. The data used was secondary data and the research method used was logistic regression analysis. The results of this research show that the Price Earning Ratio does not have a significant effect on the decision to carry out a stock split. Stock trading liquidity does not have a significant effect on the decision to carry out a stock split. Earning Per Share does not have a significant effect on carrying out a stock split. Return On Equity does not have a significant effect on carrying out a stock split.
subject: Articles
  topic: section
subject: Price Earning Ratio
  topic: keywords
subject: Stock Trading Liquidity
  topic: keywords
subject: Earning Per Share
  topic: keywords
subject: Return On Equity
  topic: keywords
creator: Giovanny Margaretha Simanjuntak Giovanny Margaretha Simanjuntak
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-22
publication date: 2025-12-22
starting page: 153
ending page: 164

Pengaruh Laba dan Arus Kas terhadap Financial Distress
type: item
description: Monetary misery is a term that ins’t usually heard. In point of fact, financial difficulties are all around us. The stages of financial disterss include losses , inability to meet obligations , bankruptcy , and default. Financial crisis is the term that most people are more familiar with. This exploration inspects whether benefits and income impact the event of monetary trouble utilizing the Zmijewski strategy which is still seldom utilized. Is it genuine that in the event that benefits and income decline or are negative, the organization is viewed as encountering monetary pain? Utilizing the different relapse examination strategy with the assistance of the SPSS application, and optional information from www.idx.co.id, the creator did information handling to decide the impact of benefits and income on the monetary trouble of retail organizations recorded on the Indonesia Stock Trade in 2020-2022. The analysis was carried out by putting hypotheses an assumptions to the test. The study’s conclusion is that financial distress in unaffected by profit. In the meantime, financial distress is influenced by cashflow.
subject: Articles
  topic: section
subject: Profit
  topic: keywords
subject: Cash Flow
  topic: keywords
subject: Financial Distress
  topic: keywords
creator: Andri Rahmadani Firmansyah
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 181
ending page: 191

Pengaruh Biaya Lingkungan, Kinerja Lingkungan Dan Ukuran Perusahaan Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2022
type: item
description: This study aims to examine the influence of environmental costs, environmental performance, and firm size on profitability. The data used in this research is secondary data. The population of this study is 52 mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research sample was selected by purposive sampling technique according to the criteria so that a sample of 15 companies was obtained. This study uses panel data regression analysis. To measure profitability used Return On Assets (ROA). The results of this study state that environmental costs, environmental performance and firm size simultaneously have a significant effect on profitability. Partially testing the hypothesis that environmental cost variable has no significant effect on profitability, environmental performance variable has a significant effect on profitability, and firm size variable has a significant effect on profitability.
subject: Articles
  topic: section
subject: Environmental Costs
  topic: keywords
subject: Environmental Performance
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Profitability
  topic: keywords
creator: Andri Yanus Larosa
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 128
ending page: 141

Pengaruh Biaya Lingkungan, Kinerja Lingkungan dan Ukuran Perusahaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)
type: item
description: This study aims to examine the influence of environmental costs, environmental performance, and firm size on profitability. The data used in this research is secondary data. The population of this study is 52 mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research sample was selected by purposive sampling technique according to the criteria so that a sample of 15 companies was obtained. This study uses panel data regression analysis. To measure profitability used Return On Assets (ROA). The results of this study state that environmental costs, environmental performance and firm size simultaneously have a significant effect on profitability. Partially testing the hypothesis that environmental cost variable has no significant effect on profitability, environmental performance variable has a significant effect on profitability, and firm size variable has a significant effect on profitability.
subject: Articles
  topic: section
subject: Environmental Costs
  topic: keywords
subject: Environmental Performance
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Profitability
  topic: keywords
creator: Andri Yanus Larosa
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 162
ending page: 175

Pengaruh Likuiditas, Efisiensi, Dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022
type: item
description: This research aims to determine the influence of liquidity, efficiency and capital structure on the financial performance of telecommunications companies listed on the Indonesian Stock Exchange in 2019-2022. In determining the sample using a purposive sampling method with a sample size of 16 companies. The data used is secondary data and the method used in the research is quantitative methods with the SPSS application.26. The results of this research show that liquidity has a significant positive effect on financial performance, operations have a significant negative effect on financial performance, capital structure has a significant negative effect on the financial performance of telecommunications companies listed on the Indonesian stock exchange in 2019-2022
subject: Articles
  topic: section
subject: Liquidity
  topic: keywords
subject: Efficiency
  topic: keywords
subject: Capital Structure and Financial Performance
  topic: keywords
creator: SUIZEN ARITONANG
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 208
ending page: 219

Pengaruh Pajak, Nilai Tukar, Leverage Dan Mekanisme Bonus Terhadap Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei)
type: item
description: This research aims to determine the influence of taxes, exchange rates, leverage and bonus mechanisms on transfer pricing. Where companies often carry out transfer pricing schemes that are not in accordance with applicable law, so transfer pricing is often misused by companies as a form of tax avoidance, namely companies minimizing tax payments by moving income to countries with low taxes. The research method used is quantitative, the population in this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period, totaling 213 companies and a sample of 53 samples with a sampling technique, namely purposive sampling. The analysis technique used is Multiple Linear Regression Analysis using the SPSS 20 program. The results of this research show that taxes have a positive and significant effect on transfer pricing. Meanwhile, exchange rates, leverage and bonus mechanisms have no effect on transfer pricing.
subject: Articles
  topic: section
subject: Tax
  topic: keywords
subject: Exchange Rate
  topic: keywords
subject: Leverage
  topic: keywords
subject: Bonus Mechanism
  topic: keywords
subject: Transfer Pricing
  topic: keywords
creator: Liza Okta Viani Sipahutar
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 242
ending page: 253

https://journal.unilak.ac.id/index.php/Jalak/article/view/21678
type: item
title: PENGARUH PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023)
description: This study aims to examine the effect of tax planning, frim size, and managerial ownership on earnings management. The data used in this research is secondary data. The population of this study is 47 transportation companies listed on the Indonesia Stock Exchange in 2020-2023. The research sampel was selected by purposive sampling technique according to the criteria so as to obtain a sample of 20 companies. This research uses multiple linear regeression analysis. To measure earnings management, the Modified Jones Model (Dechow et al, 1995) is used, with discretionary accruals (DA) measurements. The results of this study state that tax planning, frim size, and managerial ownership simultaneously and significantly affect earnings management. Partially testing the hypothesis of the tax planning variable has a negative and significant effect on earnings management. Meanwhile, the variable frim size and managerial ownership have a positive and significant effect on earnings management.
subject: Articles
  topic: section
subject: Tax planning
  topic: keywords
subject: company size
  topic: keywords
subject: , managerial ownership
  topic: keywords
subject: earnings management
  topic: keywords
creator: debora rosalina rosalina
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-22
publication date: 2025-12-22
starting page: 115
ending page: 132

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Reputasi KAP terhadap Audit Delay pada Perusahaan Sektor Barang Konsumen Non Primer yang Terdaftar Di BEI 2021-2023
type: item
description: This research aims to test and analyze the influence of company size, profitability, solvency and public accounting firm reputation on audit delay. The object of this research is the time span for completing audits of financial reports of non-primary consumer goods companies listed on the IDX during the period 2021 to 2023. The sample selection technique was carried out based on the purposive sampling method with a total of 22 companies taken as samples. The data analysis technique used to analyze the results of this research is using eviews 10. The results of the research show that profitability and public accounting firm reputation have a significant influence on audit delay, while company size and solvency variables are not proven to have a significant influence on audit delay.
subject: Articles
  topic: section
subject: Audit Delay
  topic: keywords
subject: Size, Auditor
  topic: keywords
subject: Profitability
  topic: keywords
subject: Solvency
  topic: keywords
creator: Kurnia Lestari
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 151
ending page: 161

Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Nilai Perusahaan pada Perusahaan Kelapa Sawit yang Terdaftar Di BEI Periode 2019-2022
type: item
description: This research aims to determine the influence of Profitability and Sales Growth on Company Value in coconut companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses independent variables, namely Profitability using the Return On Assets (ROA) formula and Sales Growth using the Sales Growth formula, while the dependent is Company Value using the PBV formula. This research method uses quantitative methods with the research object being oil palm plantation sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample for this research using a purposive sample is 12 companies and the total data sample is 48. The results of this test were carried out using IBM SPSS version 25 with the results of the research using partial analysis tests and simultaneous tests that Profitability has a positive effect and has a significant effect on company value and company growth. has a negative effect and has a significant effect on Company Value, while for the simultaneous test, Profitability and Sales Growth have a significant effect on Company Value.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Company Value
  topic: keywords
creator: Yehesky Breif Purba
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-17
publication date: 2025-12-17
starting page: 73
ending page: 81

Pengaruh Kepemilikan Keluarga terhadap Leverage
type: item
description: This study aims to explain the correlation between family control and leverage by considering the effect of board quality. This study covers the entire population of non-financial companies listed on the Indonesia Stock Exchange. The sample size consists of 362 companies, resulting in a total of 1,086 observations collected between 2019 and 2021. This study utilizes quantitative methodology to collect empirical data. The findings of this study indicate that there is a statistically significant and positive relationship between family control and leverage. There is importance in board quality when comparing family control and leverage. This study also utilizes resource dependency theory to explain the above-mentioned relationship.
subject: Articles
  topic: section
subject: Family Control
  topic: keywords
subject: Leverage
  topic: keywords
subject: Board Quality
  topic: keywords
creator: aulia rona andira andira
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-17
publication date: 2025-12-17
starting page: 69
ending page: 72

Analisis Perbedaan Likuiditas Saham Sebelum Dan Sesudah Stock Split Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
type: item
description: This study aims to analyze the differences in stock liquidity before and after stock splits in companies listed on the Indonesia Stock Exchange. Stock liquidity in this study is measured by Trading volume Activity (TVA). The research method is quantitative using secondary data obtained from www.idx.co.id. and www.finance.yahoo.com. The sample in this study amounted to 34 companies that did a stock split in 2019-2023 with the sampling technique, namely purposive sampling technique. The study used the Wilcoxon Signed Rank Test which compared the average Trading Volume Activity 9 days before and after the stock split. The results of the H1 hypothesis test state that there is a difference in stock liquidity (TVA) before and after the stock split is rejected because the results show greater than 0.05, namely 0.059. So this study shows that there is no difference in stock liquidity (TVA) before and after a stock split in companies listed on the Indonesia Stock Exchange.
subject: Articles
  topic: section
subject: Stock Split
  topic: keywords
subject: Stock Liquidity
  topic: keywords
subject: Trading Volume Activity
  topic: keywords
creator: yona safira
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 254
ending page: 262

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN
type: item
description: This study aims to explain the correlation between corporate social responsibility disclosure and firm performance by considering the effect of firm reputation, along with the underlying mechanism. This study explains the concept of stakeholder theory relating to the fulfillment of stakeholder needs. This study covers the entire population companies listed on the Indonesia Stock Exchange. The total sample consists of 659 for the 2019-2021 period. The results of this study indicate that corporate social responsibility has a positive effect on firm performance with the role of firm reputation mediation. This study also utilizes resource stakeholder theory to explain the above-mentioned relationship.
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: Firm Reputation
  topic: keywords
subject: Firm Performance.
  topic: keywords
creator: Sri Rizki
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-23
publication date: 2025-12-23
starting page: 176
ending page: 180

Analisis Sak Etap Nomor 15 Atas Aset Tetap Pada Pt Endah Tirta Femina
type: item
description: Accounting is the art, science and process of identifying, measuring, classifying, recording and reporting information that enables decision making for interested parties within a certain period. The research objective was to determine the appropriateness of fixed asset treatment at PT. Endah Tirta Femina with SAK ETAP Number 15. The method used is a qualitative approach, namely, descriptive analysis which aims to get a clearer and more detailed picture of a situation based on the data or information that has been obtained. Based on the results and discussion that have been put forward in the previous chapter, in this chapter the writer concludes that the application of fixed asset accounting at PT. Endah Tirta Femina Pekanbaru has not fully complied with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).
subject: Articles
  topic: section
subject: Financial Statements
  topic: keywords
subject: Fixed Assets
  topic: keywords
subject: SAK ETAP No. 15
  topic: keywords
creator: Citra Ramadhani
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 1
ending page: 13

ANALISIS SAK ETAP NOMOR 15 ATAS ASET TETAP PADA PT ENDAH TIRTA FEMINA
type: item
description: Accounting is the art, science and process of identifying, measuring, classifying, recording and reporting information that enables decision making for interested parties within a certain period. The aim is to present economic information from an entity to interested parties, both internal and external. This research was conducted at PT. Endah Tirta Femina, The purpose of this research is to determine the appropriateness of fixed asset treatment at PT. Endah Tirta Femina with SAK ETAP Number 15. Based on the results and discussion that have been put forward in the previous chapter, in this chapter the writer concludes that the application of fixed asset accounting at PT. Endah Tirta Femina Pekanbaru has not fully complied with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).
subject: Articles
  topic: section
subject: , SAK ETAP No. 15
  topic: keywords
subject: Financial Statements
  topic: keywords
subject: Fixed Assets
  topic: keywords
creator: Citra Ramadhani
rights: Copyright (c) 2023 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-21
publication date: 2025-12-21
starting page: 100
ending page: 109

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Kota Pekanbaru
type: item
description: This study aims to analyze the factors that influence taxpayer compliance in paying Pekanbaru City Land and Building Tax. Factors that influence taxpayer compliance are income level, taxpayer awareness, service quality and tax sanctions. The population in this study are taxpayers registered with the Regional Revenue Agency (BAPENDA) of Pekanbaru City. The number of samples used in this research was 100 respondents, calculated based on the Slovin formula. The sampling technique in this research was accidental sampling. The data collection technique uses a questionnaire. In this research, the hypothesis was tested using multiple regression analysis. The results of this study indicate that the level of income and taxpayer awareness influence taxpayer compliance in paying land and building taxes. Meanwhile, service quality an tax sanctions do not affect taxpayer compliance in paying land and building taxes
subject: Articles
  topic: section
subject: taxpayer compliance
  topic: keywords
subject: income level
  topic: keywords
subject: taxpayer awareness
  topic: keywords
subject: service quality
  topic: keywords
subject: tax sanctions
  topic: keywords
creator: Welly Windayani
rights: Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
date: 2025-12-19
publication date: 2025-12-19
starting page: 26
ending page: 37