Studi Akuntansi, Keuangan, dan Manajemen (Sakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Sakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.
Published
2022-03-21
Articles
Fenomena Kekuatan Laba di Masa Covid-19: Suatu Pengujian Keputusan Pembiayaan Utang dan Tindakan Penghindaran Pajak
Purpose: This study aims to determine the effect of debt financing decisions and tax avoidance actions on earnings power during the COVID-19 period.
Method: The sample of this study uses the property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample determination uses the purposive sampling method, so that this study obtains a final sample of 33 issuers. The analytical tool used to test the hypothesis is eviews version 11.
Results: This study finds that debt financing decisions and tax avoidance have a negative and significant effect on earnings power during the COVID-19 period.
Limitations: This study found that debt financing decisions and tax avoidance measures can only affect profit strength during the Covid-19 period by 14,07%. This condition shows that there are other variables that can affect the phenomenon of earnings power during the Covid-19 period, but are not included in this study. In addition, this study is limited to using a final sample of 33 companies out of a total of 77 companies in the property and real estate sub-sector due to the large number of issuers who suffered losses during the COVID-19 period.
Contribution: to companies belonging to the property and real estate sub-sector as a form of evaluation of low earning power that can be influenced by debt financing decisions and tax avoidance actions. In addition, this study can also be used as a reference for companies that have the potential to experience a crisis in deciding whether or not to take action to finance debt and even avoid tax. This study also seeks to fill the void of previous studies which were still limited to examining the effect of debt financing decisions and tax avoidance measures on profit strength during the Covid-19 period by involving the property and real estate sub-sectors that had the most impact on the Covid-19 condition.
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Garuda
Sinta
Pages: 59-69
473 views | 1004 downloads
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa untuk Mengikuti Ujian Chartered Accountant dengan Pendekatan TPB
Purpose: This study was to obtain empirical evidence about the effect of subjective norms, control, and outcome expectations on the interest of accounting students to take the Chartered Accountant (CA) exam.
Method: The population of this research is the Islamic accounting students of IAIN Metro. The sampling method was purposive sampling with the criteria of 2017 and 2018 accounting students. Data from the questionnaire were processed using the Smart-PLS version 3.3.9 program.
Results: This study finds that behavioral control variables and expectations will have a significant effect on students' interest in taking the CA exam.
Limitation: This study finds that future research is the need to increase the number of respondents and others such as the attitude of the respondents to the students' interest in taking the CA exam.
Contribution: The findings in this study have several contributions, particularly for accounting students who will take the CA exam. In addition, this research will be useful for academics, especially further research and for the advancement of accountants in Indonesia.
Determinan Struktur Modal Perusahaan Pertambangan Bursa Efek Indonesia tahun 2010-2019
Purpose: This research is done to analyze the determinants capital structure determinants of mining companies listed on Indonesian Stock Exchange period 2010-2019.
Method: This research used profitability, firm size, liquidity, and assets tangibility as independent variables with capital structure as dependent variable. This research used 2 (two) capital structure which is without lag and with lag. This research divided firm size to small and large category. This research used purposive sampling and panel data analysis with random effect model.
Results: Results show that ROA which was used to measure profitability, current ratio to measure liquidity, and assets tangibility has significant impact on mining companies’ capital structure. However, firm size using natural logarithm of sales as measurement does not have significant impact on mining companies’ capital structure.
Limitations: This research has limitations by including negative ROA data that can affect the results of the study. This research has limitations in the SIZE category division, where the base year used is only year 2019 and used natural logarithm data from sales. This research only used 1 (one) period and 1 (one) sector in analyzing the determinants of capital structure and does not make comparisons.
Contribution: Managers, creditors, and investors can use the results of this research to be taken into consideration in making decisions on corporate funding, borrowing funds, and investing in mining companies.
Pages: 85-96
213 views | 245 downloads
Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII)
Purpose: The purpose of this study is to examine the effect of profitability and liquidity on our sustainability report. Previous research used financial performance variables with profitability, liquidity, leverage, and activity ratios in manufacturing companies in 2014 and Global Reporting Initiative (GRI) 2006 measurements with 79 triple bottom line items (disclosure of economic, social, and environmental performance).
Method: Liquidity and profitability are the independent variables in this study. While the measurement variable is the 2016 Global Reporting Initiative (GRI) sustainability report, which is 91 items. The sample uses the Purposive Sampling method on companies listed on the Jakarta Islamic Index (JII) in 2018-2020. Based on the purposive sampling method, the number of companies that have disclosed sustainability reports is 18 companies that are sampled in this study. The analytical method used in this research is multiple regression analysis methods with SPSS 20 software.
Results: The results show that profitability and liquidity have no effect on the Sustainability Report. It can be seen by testing the hypothesis that the profitability variable as measured by return on assets has a significance value of 0.160 > 0.05, while the liquidity variable as measured by the current ratio has a significance value of 0.072 > 0.05.
Limitations: This study cannot be used as a basis for overall selection for companies listed in the Jakarta Islamic Index (JII), because the population in this study is limited to companies. consistently recorded in 2018-2020 and the variables in this study are still very small in scope to find out what factors influence the alleged Sustainability Report on companies listed on the Jakarta Islamic Index (JII).
Contribution: Further research can be improved and improved in quality, it is hoped that the sample can be used for all companies listed on the Indonesia Stock Exchange.
Dampak Pelaksanaan Tanggung Jawab Sosial terhadap Masyarakat, Lingkungan dan Pemerintah
Purpose: To determine the impact of CSR implementation on the Community, the Environment and the Government so that the company can operate in a sustainable manner. The company adheres to the principle of profit orientation but not only that, it includes the company's corporate social responsibility to the community around the company and its environment.
Method: This study uses qualitative research methods with the tools of observation, interviews, literature and processing primary and secondary data. This study discusses the role of each stakeholder consisting of the community/environment, companies and the government.
Results: From the results of the study, it was found that the implementation of CSR is still not on target so that the community is expected to play an active role in CSR activities to report any deviations in the implementation in the field.
Limitations: This study only discusses the impact of CSR implementation from companies engaged in oil palm plantations, it still needs to be investigated from other business fields such as mining,etc.
Contribution: Research contributions provide insight and knowledge to the people of Jake Village that companies are obliged to implement CSR and vice versa the company has a responsibility to the community and the environment to maintain harmony for the sustainability of the company's operations.
Pages: 113-125
821 views | 4206 downloads
Pengaruh Program Kredit Usaha Rakyat (KUR) terhadap Efisiensi dan Pendapatan Kelompok Usaha Bersama (KUBE) Penggemukan Sapi di Lampung Tengah
Purpose: This research aims to determine the effect of the People’s Business Loans (KUR) on income and the level of efficiency in the use of production factors by members of the Delapan Jaya joint business group (KUBE) in Central Lampung in 2018-2019 which is divided into six business cycle periods.
Research methodology: The analytical method used in this research is quantitative descriptive with primary data.
Results: The results of this research indicate that KUR funds have a positive effect on income with an average value of 13.02% or with an average KUBE profit of IDR 123,030,367 from the total KUR fund allocation of IDR 945,000,000. Meanwhile, the smallest production factor efficiency index was 1.84 and the largest efficiency index was 2.02. So, that the average efficient index is 1.96 which means that the use of production factors is not efficient. So, that the use of production factors for feed ingredients and medicines can still be added.
Limitations: The limitation of this study is to use quantitative descriptive without looking at the effect of independent variables on income (without regression analysis).
Contribution: The results obtained from this study are expected to be one of the references in making the use of larger cattle breeds and by increasing the use of feed costs because feed costs can still be increased as long as the efficiency index is still l > 1.
