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INDONESIA
AKUNTANSI DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024" : 15 Documents clear
PENGARUH DEWAN KOMISARIS BERPENGALAMAN MILITER DAN BUDAYA ORGANISASI TERHADAP TINGKAT SUKU BUNGA (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022) Verayani, Renita; Rizki, Marsi Fella
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16950

Abstract

This study aims to prove the influence of military-experienced boards through the presence of military-experienced commissioners of banking companies. Then, this study also proves whether companies that use organizational culture in their financial performance can affect the interest rates set by the company. We applied purposive sampling method with various criteria in selecting the sample for this study. A total of 46 banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022 were taken as samples, and the analysis was conducted using the panel data linear regression method as well as the Random Effect Model (REM) method through the Eviews 12 application to test the hypothesis. Simultaneously, this study concludes that the board of commissioners with military experience and organizational culture simultaneously have a significant effect on interest rates of banking companies on the Indonesia Stock Exchange (IDX). However, partially this study concluded that the presence of a military-experienced board of commissioners has no influence on banking interest rates. Some organizational culture measurements such as market culture and adhocrachy culture also have no effect on banking interest rates, while other organizational culture measurements, namely clan culture and hierarchy culture have an influence on banking interest rates.
PENGARUH CURRENT RATIO, NET PROFIT MARGIN DAN RETURN ON EQUITY TERHADAP HARGA SAHAM SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 Udharie, Azzalia Ayunda; Kencana, Dwi Tirta; Rosmala Sari, Tri Darma
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16958

Abstract

This research aims to analyze the influence of Current Ratio (CR), Net Profit Margin (NPM), and Return On Equity (ROE) on share prices in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange. The population in this research are companies listed on the Indonesia Stock Exchange for the period 2019 to 2022. The purposive sampling method was utilized to select 19 companies from the Food and Beverage Sub Sector for research purposes. This study collects data through documentation and analyzes it using panel data. The results of this study indicate that the CR variable partially does not have a significant effect on stock prices. The NPM variable partially has a positive and significant effect on stock prices. Meanwhile, the ROE variable has a positive relationship but has no effect on stock prices. The CR, NPM and ROE variables influence share prices simultaneously and can explain share prices in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange by 23.6910%.
PENGARUH RASIO KEUANGAN DAN INSENTIF PAJAK TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2022 Virgianti, Leli Eka; Hanun, Nur Ravita
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.17090

Abstract

Coal companies are one of the industrial companies that have opportunities for local and national economic development, so many investors are interested in investing in these companies. This study aims to examine the effect of financial ratios and tax incentives on the financial performance of coal subsector mining companies listed on the Indonesia Stock Exchange for the period 2016-2022. This study uses purposive sampling method for sampling. The data obtained in this study were 6 coal companies used as research samples with the observation period during 2016-2022. The data source used in this study comes from the Indonesia Stock Exchange web. The data analysis technique in this study used multiple linear regression analysis with the help of SPPS 23. The results of this study are Liquidity Ratio, Leverage, Activity, and Tax Incentives simultaneously have a significant effect on financial performance, while partially Liquidity Ratio, Activity has a positive and significant effect on financial performance. Furthermore, the Leverage Ratio and Tax Incentives have a significant negative effect on financial performance. Keyword : Coal Company, Financial Ratios, Tax Incentives, Financial Perfomance
PENGARUH PENERAPAN APLIKASI SIA, DIGITAL MARKETING & E-COMMERCE TERHADAP PERTUMBUHAN LABA PADA UMKM KOTA BANDAR LAMPUNG Febriyani, Aldo Anggit; Dharma, Fitra
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.17182

Abstract

This study aims to analyze the impact of implementing accounting information system applications, e-commerce, and digital marketing on profit growth in SMEs in Bandar Lampung. It employs a quantitative approach, sampling all SMEs in the city through purposive sampling, resulting in 142 collected data. Data were obtained through questionnaires and interviews, analyzed using descriptive analysis, validity and reliability tests, classic assumption tests, and multiple linear regression analysis. The results show a positive influence of accounting information system applications on profit growth, as well as positive effects of e-commerce and digital marketing on profit growth for SMEs. The theory and implications highlight the positive influence of information technology on profit growth, stressing the importance for SMEs to enhance skills and knowledge in technology application for competitiveness and market expansion. The study's novelty lies in observing the positive impact of information technology application on profit growth in Bandar Lampung's SMEs, emphasizing a paradigm shift towards greater efficiency and effectiveness through modern information technology utilization
EMOTIONAL INTELLIGENCE’S STRENGTHENS ON AUDIT QUALITY Ilmawan, Faiz Nuha; Try Setyorini, Christina; Rachmi Fitrijati, Krisnhoe; Rangga Bawono, Icuk
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.17773

Abstract

This study aims to analyze emotional intelligence on audit quality with competence as moderation. This study used a quantitative approach. The population in this study is financial auditors in the "Big Four" Public Accountants in Indonesia from the level of partners, managers, seniors, and junior auditors. The results showed that emotional intelligence and competence had a significant positive effect on audit quality. Competence shows unsupported results as moderation on the relationship of emotional intelligence to audit quality. From the results of the study, there are several implications, namely in the recruitment process, PAF should comprehensively consider aspects of EI and competence. In the process of educating prospective auditors, there needs to be material related to emotional intelligence. When carrying out their profession, auditors need to have the awareness to implement EI. In the future, it is recommended to use the interview method so that it can ensure a more objective response from respondent.

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