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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 12 No. 2 (2024): JURNAL AKUNTANSI VOL. 12 NO. 2 DESEMBER 2024" : 6 Documents clear
TREN PENELITIAN KINERJA BUMN, STUDI BIBLIOMETRIK Nusantara, Aji Cahya; Widarjo, Wahyu; Arifah, Siti; Prasetyanto, Didik
Jurnal Akuntansi Vol. 12 No. 2 (2024): JURNAL AKUNTANSI VOL. 12 NO. 2 DESEMBER 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i2.4350

Abstract

This study offers empirical evidence of the SOE performance research publishing trend and variables associated with the role of accounting, before and during the COVID-19 pandemic, so that it can be used as a direction for further research and publication. A total of 996 articles were collected by searching for the keywords company performance, SOE, and accounting role, for the 2012-2021 period from the Google Scholar page, then analyzed using the VOS viewer application. Research publications on the topic of SOE performance over the last decade consisted of the period before and during the COVID-19 pandemic, has shown a significant come down in number. The findings indicate that the volume of publication on the subject of SOE performance has increased related to the role of accounting is uneven in several journals or publishers, but only a several journals dominate publications related to this topic. In addition, the research results show the development of variables related to the performance of SOEs and accounting role such as ‘corporate governance’, ‘state ownership’, ‘disclosure’, ‘board’, capital structure’, and ‘assets’ variables. The results of the VOS viewer analysis cannot read the connection with micro values, especially the development of publications in 2021.
PENGARUH PERPUTARAN KAS, MODAL KERJA, TOTAL ASET TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Khodizah, Firda Nur; Sidik, Solihin
Jurnal Akuntansi Vol. 12 No. 2 (2024): JURNAL AKUNTANSI VOL. 12 NO. 2 DESEMBER 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i2.4382

Abstract

This study aims to test the influence of cash turnover, working capital turnover, also total asset turnover on NPM. By using NPM as the dependent variable. The study method applied is descriptive and quantitative research. This study was processed using SPSS 16.0 as a hypothesis testing tool. The research period starts from 2020-2022, with research samples from 10 food and beverage sub-sector companies written on the IDX. With data analysis techniques consisting of the Classical Assumption Test and the Coefficient of Determination Test also the study model used is multiple linear regression. Research findings show that the working capital turnover variable has a significant impact on NPM. Meanwhile, the cash turnover also total asset turnover variables have no influence on NPM in food and beverage companies on the IDX.
Pengaruh Perputaran Modal Kerja dan Perputaran Persediaan Terhadap Profitabilitas Putri, Delia Anggraeni; Ritonga, Ferdiansyah
Jurnal Akuntansi Vol. 12 No. 2 (2024): JURNAL AKUNTANSI VOL. 12 NO. 2 DESEMBER 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i2.4389

Abstract

This observation will analyze consumer-facing company listed on the Indonesian Stock Exchange and their profitability from 2019 to 2023. It will look at how these companies handle working capital and inventory turnover. A quantitative approach is used in the study using descriptive statistics. The results of this investigation were based on information retrieved from the IDX database. Out of 299 organizations that supplied observation data, we selected 68 using a random selection approach. This study was analyzed using the tools of eviews version 12. A capital turnover variable shows that working capital turnover is positively correlated with profitability. Several indicators of inventory turnover point to a positive, although negligible, impact of turnover on profitability. This finding suggests that the result of the interaction of the independent factors of the dependent variable. As a result, this study suggests tat companies should remain consistent in managing working capital and evaluating inventory control to achieve high profitability.
PERAN MODAL KEMAMPUAN DAN PENGETAHUAN DALAM BERWIRAUSAHA YANG MENDORONG KEBERHASILAN USAHA DI KALANGAN MAHASISWA ramadhan, dias rafah; Alexsa, Alexsa; Anas, Maulidah Hasnah; Lubis, Muhammad Rival; Lubis, Eva Susanti
Jurnal Akuntansi Vol. 12 No. 2 (2024): JURNAL AKUNTANSI VOL. 12 NO. 2 DESEMBER 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i2.4390

Abstract

This study aims to understand how skills and knowledge contribute to the success of students in entrepreneurship. Using a qualitative approach through in-depth interviews, the research reveals that entrepreneurial success is not solely dependent on financial capital but also on personal capital such as skills, knowledge, and determination, combined with external support like social relationships and business location. For instance, a student utilizing their cooking skills to start a small business demonstrates the importance of adaptability, perseverance, and time management. The study concludes that a combination of internal and external capital, along with a desire for continuous learning and innovation, can enhance entrepreneurial success among students.
DETERMINAN KECURANGAN AKUNTANSI: MORALITAS INDIVIDU, LOVE OF MONEY, DAN RULE OF LAW (Studi Kasus pada Mahasiswa Akuntansi di Yogyakarta) Ayem, Sri; Azka, Sabila Amidda
Jurnal Akuntansi Vol. 12 No. 2 (2024): JURNAL AKUNTANSI VOL. 12 NO. 2 DESEMBER 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i2.4404

Abstract

Penelitian ini bertujuan untuk menguji moralitas individu, cinta uang, dan supremasi hukum dalam mempengaruhi kecurangan akuntansi. Penelitian ini melibatkan mahasiswa akuntansi di Yogyakarta sebagai sampel penelitian yang diperoleh dengan menggunakan snowball sampling. Data yang terkumpul diambil dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa moralitas individu tidak mempengaruhi kecurangan akuntansi. Cinta uang berpengaruh positif terhadap kecurangan akuntansi. Supremasi hukum berpengaruh negatif terhadap kecurangan akuntansi. Secara teoritis, penelitian ini diharapkan dapat memperluas literatur tentang kecurangan akuntansi melalui teori segitiga kecurangan. Secara praktis, temuan ini dapat digunakan untuk meningkatkan pendidikan etika akuntansi dan memberikan arahan tentang pentingnya penguatan nilai-nilai moral dan penegakan hukum sebagai tindakan pencegahan kecurangan akuntansi. Kebaruan penelitian ini adalah penggunaan mahasiswa akuntansi sebagai sampel dalam penelitian tentang kecurangan akuntansi, sedangkan penelitian sebelumnya berfokus pada perusahaan, instansi pemerintah, atau pengelola dana desa.
ANALISIS PENGARUH RASIO KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2022 Ambarwati, Desi
Jurnal Akuntansi Vol. 12 No. 2 (2024): JURNAL AKUNTANSI VOL. 12 NO. 2 DESEMBER 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i2.4417

Abstract

Main Purpose - This research was conducted with the aim of testing the effect of leverage, liquidity, profitability on company value. The research population is manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2018-2022. Design/methodology/approach - The sample obtained was 18 manufacturing companies based on purposive sampling criteria. Data analysis used descriptive statistics, multiple linear regression analysis, normality test and hypothesis testing with SPSS version 22.0. Main Findings - Based on the case phenomenon experienced by PT. Wijaya Karya (Persero) Tbk (WIKA) experienced a decline in performance due to a decrease in net profit generated by the company which resulted in the value per share decreasing. So the research results show that leverage has a positive effect on company value, liquidity has no effect on company value, profitability has a positive effect on company value and dividend policy has a positive effect on company value. Theory and Practical Implications - So the implication in this research is to know the level of increase or decrease in company value based on the company's ability to fulfill its obligations, earn profits and distribute dividends by the company which are taken into consideration when investing in the company. The level of company liquidation does not influence investors to invest because investors usually consider the profits generated by the company. NoveltyWith a different manufacturing research object and research period than previous research

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