https://www.ilomata.org/index.php/ijtc/issue/feed Ilomata International Journal of Tax and Accounting 2020-08-11T01:18:42+00:00 Novianita Rulandari novianita@ilomata.org Open Journal Systems <p><span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;">Ilomata International Journal of Tax and Accounting With ISSN Number <a href="http://u.lipi.go.id/1569455897" target="_blank" rel="noopener"><strong>2714-9846 (Online)</strong></a> - <strong><a href="http://u.lipi.go.id/1569455507" target="_blank" rel="noopener">2714-9838 (Print)</a></strong> is a journal publishes by Yayasan Ilomata, published original scholarly papers across the whole spectrum of accounting and taxation. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices</span></span></p> https://www.ilomata.org/index.php/ijtc/article/view/117 The Influence of Information Technology Covid-19 Plague Against Financial Statements and Business Practices 2020-08-05T16:58:55+00:00 Hertati Lesi esihertati17@gmail.com Otniel safkaur esihertati17@gmail.com <p>Covid-19 information technology is developing so rapidly virtually, where technology allows users to interact with an environment that is simulated online, a tool that has a number of accurate information that can be accessed online to receive information. Copid_19 information technology has a bad impact on the business activities of small and medium businesses, causing inventory to become obsolete, considering that performance targets other than profit are declining for the company because it does not obtain sales transactions, ultimately the flow of funds from customers is more hampered. The covid-19 outbreak caused it to reduce company financial statements and business practices and profitability according. Covid-19 information technology outbreaks cause customers to make the decision to stay at home with no outside activities, ultimately stopping business practices and other transactions for the company. Public media such as the Web, private social networks, wikis and blogs are important tools for companies to communicate, collaborate and share information about sales through the system and even evaluate directly how sales take place. The data analysis technique used in this study is the Structural Equation Modeling (SEM) technique, in micro and small-medium enterprises in Indonesia that are related and 112 samples are collected in micro small and medium businesses spread across Indonesia. The results showed that the covid-19 outbreak information technology was quite influential in the company's financial statements and business practices. Companies must consider losses due to obsolescence of inventory and company income will decrease. This research was conducted at micro small and medium enterprises in Indonesia which were affected by Corona Pandemic.</p> <p>&nbsp;</p> <p>&nbsp;</p> 2020-07-31T00:00:00+00:00 Copyright (c) 2020 Ilomata International Journal of Tax and Accounting https://www.ilomata.org/index.php/ijtc/article/view/92 The Effect of Return on Equity (ROE) and Earning per Share (EPS) on Stock Prices In Indonesia Stock Exchange 2015-2018 2020-08-05T17:17:46+00:00 Herlina Lusiana lusiana.muyoto@gmail.com <p>This study aims to analyze the source of a company's profitability by choosing two main factors namely, Return on Equity (ROE) and Earning per Share (EPS) as the strength and resilience of companies engaged in food and beverage listed on the Indonesia Stock Exchange. This study uses time series data from 2015 to 2018. The dependent variable is the stock price. Meanwhile the independent variables are Return on Equity (ROE) and Earning per Share (EPS). The determination of the sample uses positive sampling, the sampling technique uses two special criteria from researchers. The first criterion, only food and beverage companies that publish financial statements in full during the period 2015 to 2018, and the second criterion, food and beverage companies that have financial statement data in accordance with the studied variables, namely Return on Equity (ROE) and Earning per Share (EPS). Samples that meet the criteria are 11 registered food and beverage companies on the Indonesia Stock Exchange for the period 2015 to 2018. Data analysis techniques using multiple linear regression with the help of the SPSS program.The findings show that Return on Equity (ROE) has a positive and significant impact on stock prices, while Earning per Share (EPS) has an impact negative and significant to stock prices. This finding confirms that strength the profitability of a company through Return on Equity (ROE) affects the stock prices of food and beverage companies in Indonesia. Therefore, it is important to maintain the company's profitability through Return on Equity (ROE) from the investor's perspective, not from the company's view. Meanwhile, interesting findings from a company's profitability through Earning per Share (EPS) do not affect the stock prices of food and beverage companies in Indonesia. Because earnings per share or earning per share (EPS) is obtained from the perspective of the company's financial statements where there are differences in the size and size of the company's expenses other than earning per share (EPS) can turn out to be high if the number of shares outstanding is reduced.</p> <p>Keywords: Profitability, Return on Equity (ROE), Earnings per Share (EPS), Stock Prices, Indonesia stock exchange (IDX)</p> <h1><strong>&nbsp;</strong></h1> 2020-07-31T00:00:00+00:00 Copyright (c) 2020 Ilomata International Journal of Tax and Accounting https://www.ilomata.org/index.php/ijtc/article/view/98 Bankruptcy Analysis Using Altman Z-Score Model and Springate Model In Retail Trading Company Listed In Indonesia Stock Exchange 2020-08-11T01:18:17+00:00 Erni Prasetiyani erni@stiami.ac.id Moh. Sofyan sofyan@stiami.ac.id <p>The business environment in the retail experience turbulence, strong now many companies to reduce the impact&nbsp; outlets greater losses. Reduction in earnings a problem most of all , and this has potential in bankruptcy retail company in the future&nbsp; This research is analyzing about retail companies affected by the deterioration in performance that has been registered in Indonesia Stock Exchange. Model and data processing used to calculate potential harm is a model altman z score and models springate. Discussion result there is a retail companies go public has the potential to be the calculated use bankruptcy model altman z score as well as a model springate&nbsp; namely pt modern. international. Information , proceedings in potential for bankruptcy at annual report is not disclosure , was recommended to the stakeholders to oblige any new issuers give this information in the annual financial report made that release every year. &nbsp; To be accurate information and credible over the companies condition the truth.</p> 2020-07-31T00:00:00+00:00 Copyright (c) 2020 Ilomata International Journal of Tax and Accounting https://www.ilomata.org/index.php/ijtc/article/view/99 The Effect Of Capital Adequacy Ratio On Return On Assets With Problem Credit Ratio Moderation 2020-08-06T15:49:09+00:00 Deni Sunaryo denisunaryomm@gmail.com <p>The study aims to determine the effect of <em>Capital Adequacy Ratio</em> on <em>Return On Asset </em>with the moderatiom of <em>Non Performing Loan</em> sub sector of national foreign exchange private banks listed on the indonesian stock exchange (IDX) in 2014-2018 with a population of 22 banks. The analysis technique used are simple Linear Regression and Moderated Regression Analysis (MRA). The result showed that the&nbsp; <em>Capital Adequacy Ratio</em> has a positive and significant effect on <em>Return On Asset. While the Capital Adequacy Ratio </em>of <em>Non Performing Loan</em> is not able to moderate the <em>Capital Adequacy Ratio with Return On Asset.</em></p> 2020-07-31T00:00:00+00:00 Copyright (c) 2020 Ilomata International Journal of Tax and Accounting https://www.ilomata.org/index.php/ijtc/article/view/100 The Influence Of Growth Opportunity And Return On Equity (ROE) Toward Company Capital Structure 2020-08-11T01:18:42+00:00 Hamdan Hamdan hamdanunsera@gmail.com <p>This study aims to determine the effect of growth opportunity and return on equity the capital structure of the automotive sub-sector companies and components listed on the Indonesia Stock Exchange (IDX) in 2014-2018.</p> <p>The sample used in this study is the automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used was purposive sampling method and obtained 8 companies. The data collected is secondary data with the method of documentation through www.idx.com in the form of a company annual report. The analytical tool used for hypothesis testing is SPPS 20.</p> <p>The results of this study are (1) Growth opportunity does not have a significant effect on the company's capital structure. (2) Return on equity has a significant effect on the company's capital structure.</p> 2020-07-31T00:00:00+00:00 Copyright (c) 2020 Ilomata International Journal of Tax and Accounting https://www.ilomata.org/index.php/ijtc/article/view/101 The Effect of Applying Blockchain to The Accounting and Auditing 2020-08-06T15:17:43+00:00 Iman Supriadi iman@stiemahardhika.ac.id <p>Blockchain provides a extreme brand-brand new method towards document, procedure, as well as keep monetary info and deals. It has actually the prospective towards essentially alter the yard of the bookkeeping occupation as well as improve business community. Within this particular short post, our team talk about the ramifications of Blockchain in the business of bookkeeping as well as bookkeeping. Using a blockchain can help provide clarity on asset ownership and the existence of liabilities, and can dramatically increase efficiency for an accountant. Blockchain offers the potential for accounting and auditing. Blockchain helps auditors to track an account. Blockchain technology for auditors has conducted audit traces that they follow. For an accountant, Blockchain helps reconcile, trace the ownership of assets and authenticate transactions through features found in the technology. Blockchain can be used as a source of verification for data reported by accountants to users of the information generated by accounting</p> 2020-08-06T00:00:00+00:00 Copyright (c) 2020 Ilomata International Journal of Tax and Accounting https://www.ilomata.org/index.php/ijtc/article/view/113 The Effect Of Return On Assets (ROA), Net Profit Margin (NPM), Dividend Payout Ratio (DPR) And Dividend Yield (DY) On Stock Prices In The Subsectors Insurance Company Listed In Indonesia Stock Exchange Period 2015-2018 2020-08-06T15:39:01+00:00 Bustani Bustani bustani1993@gmail.com <p style="text-align: justify;"><span lang="EN-US" style="font-family: 'Garamond','serif'; background: white;">This study aims to examine the effect of Return on Assets (ROA), Net Profit Margin (NPM), Dividend Payout Ratio (DPR), Dividend Yield (DY) on Share Prices in Insurance sub-sector companies listed on the Indonesia Stock Exchange period 2015- 2018. This type of research is explanatory research. This study took a population of 16 companies with a sample of 10 companies selected through purposive sampling, so the number of sample observations over 4 years to 40 companies. The data used are secondary data, namely financial statement data in the form of ROA, NPM, DPR and DY ratios from 2015-2018. Secondary data was collected through documentation of research objects obtained by the IDX. Furthermore, the data were analyzed using multiple linear regression which had previously been fulfilled the classic assumption test as a prerequisite for conducting a regression test. The results of this study ROA and NPM significantly influence stock prices. DPR and DY have no effect on stock prices. The coefficient of determination (R2)worth of 0.29%, which means that the ROA, NPM, Parliament and DY explain the effect on stock prices by 29%, while the value of 71% is influenced by other variables not included in this study.</span></p> 2020-07-31T00:00:00+00:00 Copyright (c) 2020 Ilomata International Journal of Tax and Accounting