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INDONESIA
Jurnal AKSI (Akuntansi dan Sistem Informasi)
Published by Politeknik Negeri Madiun
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 15 Documents
 1   2 
Search results for , issue "Vol. 8 No. 1 (2023)" : 15 Documents clear
The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students David Pesudo; Vrilita Vanesa Parengkuan
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was aimed to find out the influence of fraud diamond, including pressure, opportunity, rationalization, and ability on students' academic cheating intentions. Quantitative method was used to carry out this study. The population of this study included students from the Accounting Study Program, Faculty of Economics and Business, Samratulangi University, Manado, as the population, and the samples included the classes of 2019 students in the major, chosen by using purposive sampling. The data was in the form of primary data obtained by distributing questionnaire through the Google form. The research results have shown that partially, the pressure variable has no effect on students' academic cheating intentions, opportunity has a negative effect on academic cheating intentions, rationalization does not have a positive effect on students' academic cheating intentions, and ability affects positively on academic cheating intentions. After conducting the research, it is suggested that future researchers are expected to be able to further develop other factors to be studied, including adding other factors from variables that can influence students' intentions to commit academic fraud such as ability, motivation and integrity.
Literature Study: The Effectiveness of Accounting Information Systems From Organizational Perspective Nadia Lawita; Anis Chariri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.482

Abstract

This article aims to fill the research gap by providing a systematic literature review on the factors that influence the effectiveness of accounting information systems from an organizational perspective. This research method uses a literature review process or the results of a literature review obtained through reading sources in the field of accounting information systems. The results of the literature review are research found in journals published from 2013 to 2021. The components used in measuring the Effectiveness of Accounting Information Systems are based on the DeLone and McLean Information System Success Model Theory, including Information Quality, System Quality and Service Quality
The Effect of Accrual Quality, Underwriter Reputation, and Family Involvement on Corporate Bond Under-pricing Irma Suryani Indra; Elvira Luthan; Amy Fontanella
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.483

Abstract

This study aims to determine how the influence of Accrual Quality, Underwriter's Reputation and Family Involvement on the under-pricing of corporate bonds in the manufacturing and banking industries during 2017-2021. This research is a quantitative study using secondary data collected through the IDX's official website and the company's website. The population used in this study were all manufacturing and banking companies that issued bonds in 2017-2021 using purposive sampling technique for the sample selection method. This study uses multiple linear analyses, which in this study shows that the reputation of the underwriter has a significant effect on the under-pricing of corporate bonds. Meanwhile, the quality of accruals and family involvement has no significant effect on the under-pricing of corporate bonds.
The Effect of Tax Aggressiveness on Corporate Social Responsibility Disclosures (Study on Listed Companies on the Indonesia Stock Exchange) Ferdyan Saputra; Niken Ayuningrum; Dedi Handoko; Tanto Tanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.513

Abstract

Many companies consider tax costs to be the part of lost corporate profits, so companies go through various ways to maximize profits by reducing tax costs. One of the ways that companies do this is by taking aggressive tax measures. The purpose of this study was to show the effect of tax aggressiveness on corporate social responsibility disclosure. The study was conducted on 89 companies listed on the Indonesia Stock Exchange between 2015 until 2021 using the OLS regression analysis model and sensitivity analysis tests. The results showed that tax aggressiveness no effect the disclosure of corporate social responsibility, although this effect is only seen in the next one year's observation (t+1). These results show that the effect of a policy cannot be measured directly within the same time frame as when it was created. The study also found that only company size had any effect on social responsibility disclosure, while leverage, capital intensity and profitability had no effect on social responsibility disclosure.
The Efficiency of Bookkeeping Financial Transactions in The Preparation of Financial Reports the Ward Financial Institution Patihan Manguharjo District Madiun City Rino Wiwoho
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.550

Abstract

At the end of each quarter and at the end of each year The Ward Financial Institution (TWFI) Patihan is obliged to submit financial reports to the Madiun City Government through the relevant offices. Financial reports are submitted in printed form. Making TWFI financial reports is seen as inefficient. Recording of financial transactions still uses a single-entry system. Some financial records that are not really needed must still be attached to the financial statements. The system for recording financial transactions that is deemed necessary to be implemented at TWFI Patihan is a double entry system. In this study, the Microsoft Office Excel application was used. All the required accounts are poured into sheets, one account per sheet, like a ledger. Each account displays its balance. Each balance of the account is linked to balance sheet, Income Statement, statement of equity and Cash Flow. Every time there is a new transaction and it has been recorded in both debit and credit accounts, the value of the account in the financial statements will also change. The results of the study show that recording financial transactions with a double entry system is more appropriate for TWFI. Reporting to the Madiun City Government can be submitted in one file which includes all accounts with their balances and the required financial statements. TWFI management needs to improve skills in recording every transaction with a double entry system.

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