Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023

Articles

• Analysis of the Implementation of PSAK No. 18 Pension Fund Accounting Reporting at BPJS Ketenagakerjaan Meulaboh Branch

  Kiki Kusuma Wardani, Cut Sri Firman

  453 - 460

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2289

• Does Tax Avoidance Affect Company Values in Indonesia in 2020 – 2022?

  Kevin Jayadi Lim, Vonyka Vonyka

  461 - 470

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2290

• Implementation of Environmental Accounting in Achieving Social Responsibility at Tourist Attractions in Bandar Lampung

  Rosydalina Putri, Muhammad Riyadhi Saputra

  471 - 480

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2296

• The Influence of Individual Characteristics and Work Environment on Employee Performance at the Simalungun Samsat Office

  Sapna Kirani, Ika Rahmadani

  481 - 492

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2299

• The Influence of Profitability on Share Prices of Food and Beverage Sub-Sector Companies Listed on the Indonesian Stock Exchange in 2019

  Feni Marnilin

  493 - 502

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2176

• The Influence of Accountability, Transparency, Community Participation and the Village Financial System on the Effectiveness of Village Fund Management

  Lisa Robiatu Sakdiyah, Utpala Rani, Risma Wira Bharata

  503 - 514

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.1635

• The Influence of CSR and Profitability On Value Companies with GCG As A Moderating Variable

  Dea Agnes Afifah, Isbandriyati Mutmainah, Eha Hasni Wahidhani

  515 - 520

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2042

• The Influence of Tax Sanctions, Taxpayer Awareness, and Tax Service Quality on Individual Taxpayer SPT Reporting Compliance

  Erma Vernanda Amalia, Retno Indah Hernawati, Ngurah Pandji Mertha Agung Durya, Wikan Isthika

  521 - 530

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2211

• Cost Efficiency Analysis of Purchasing Imported Elevators Through Customs Clearance Services at PT Marico Gria Jakarta

  Niken Lestari, Wartoyo Hadi, Eha Hasni Wahidhani

  531 - 538

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2043

• The Role of Corporate Social Responsibility and Intellectual Capital on Company Value in the Banking Sector

  Eliza Junia Sari, Elsa Meirina

  539-546

  • FULL TEXT

• Analysis of the Application of PSAK No.16 to Fixed Asset Accounting at PT. PLN Nusantara Power

  Riza Umiah, Linda Rahmazaniati

  547-558

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2327

• Accounting Treatment Of Fixed Assets At The Bogor City Housing And Settlement Office In 2021 Based On PSAP No. 07

  Agung Tri Nugraha, Heri Susanto

  559 - 566

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.1868

• The Influence of the Cost of Services on the Selling Price of Air Export Services Destination to Incheon City, Kr (ICN) at PT. NCS Line World Wide

  Evania Octaviani, Rita Amelia

  567 - 576

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2098

• Analysis Of Non-Cash Payment Control Systems On Revenue At PT Marga Sarana Jabar

  Ayu Trisna, Hesti Herawati Sianipar

  577 - 586

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2148

• The Influence of the Independent Board of Commissioners, Institutional Ownership and Managerial Ownership on Profit Management

  Yodi Orbawan, Sonni Tri Aries April

  587 - 596

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2224

• Analysis of Financing with Murabahah Agreements Case study at KSPPS Baytul Ikhtiar

  Esti Setiyati, Shinta Nuriah Waruwu

  597 - 604

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2291

• Use Of Final Income Tax Incentives In MSME Tax Reporting During The Covid-19 Pandemic

  Bramastyasa Gilang Pradata, Tasya Chairunnisa

  605 - 612

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2354

• Influence Audit Fee, Tenure Audit And KAP Rotation On Audit Quality Empirical Study on BUMN Banking in Indonesia

  Widy Nurcahyani, Abdul Haeba Ramli, Ayu Larasati, Heru Kreshna Reza

  613-624

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v1i1.1259

• The Effect Of Leverage, Company Size, Company Risk On Tax Avoidance In 2020-2022 Case Study of a Manufacturing Company in the Raw Materials Sector

  Pascalia Indah Permata Sari, Abdul Haeba Ramli

  625 - 636

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2074

• The Influence Of Firm Size, Leverage, Liquidity, Cash Turnover On Profitability Empirical Study of a Food And Beverage Sub-Sector Companies In 2018-2022

  Tipanirah Gunawan, Abdul Haeba Ramli

  637 - 652

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2383

• The Effect of Audit Knowledge, Accountability and Independence on Internal Audit Quality

  Ali Alkatiri, Ferry Hendro Basuki, Linda Grace Loupatty

  653 - 662

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v11i3.2689