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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 308 Documents
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Internal Whistleblowing: Analysis of Personal Characteristics and Organizational Commitments with Ethical Climate as Moderating Variables Harry Setiadi; Rita Anugerah; Yesi Mutia Basri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.328

Abstract

The desire of individuals within an organization to be willing to take whistleblowing actions will be very beneficial for the organization to achieve its goals. However, the desire or intention to carry out internal whistleblowing is still low in practice. This can be caused by organizational commitment, Personal Cost, Machiavellian Character, and Ethical Climate. This study examines and analyzes the effect of organizational commitment, personal cost, and machiavellian character on the intention to carry out internal whistleblowing with an ethical climate as a moderating variable. This research was conducted using a survey method by distributing questionnaires to civil servants in the finance department of the Riau Provincial Government. The non-probability sampling technique does the sampling technique. Seventy-three questionnaires can be used. Data analysis using WarpPLS 7.0. The findings of this study suggest that the intention to engage in internal whistleblowing is influenced by organizational commitment, personal cost, and Machiavellian character. The influence of organizational commitment, personal cost, and machiavellian character on the intention to engage in internal whistleblowing can be moderated by the ethical context
Return on Assets and Covid-19: Do Capital Adequacy Ratio, Loan to Deposit Ratio and Operational Efficiency Ratio Matters? Hendra Sanjaya Kusno; Ony Artauli Simatupang; Tito IM. Rahman Hakim; Ramli Ramli
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.333

Abstract

This study aims to test the effect of Capital Adequacy Ratio (CAR), Loan to Deposit (LDR), and Operational Efficiency Ratio (OER) on Return on Assets (ROA) during the Covid-19 pandemic. This study utilizes a purposive sampling method using a population of National Private Commercial Banks (NPCB) for foreign exchange listed on the Indonesia Stock Exchange (IDX). The data used is the Annual Report for the 2019-2020 period which has been published and based on the purposive sampling method the number of samples used is 44. The analytical technique used in this study is multiple linear regression using SPSS 24. Based on the results of the study, it shows that CAR has a significant positive effect on ROA, LDR has no significant effect on ROA, and OER has a negative effect on Return on Assets (ROA).
The Effect of Assurance Report, Public Ownership, and Slack Resources on Quality of CSR Disclosure in Indeks Saham LQ45 2017-2020 Annisa Andi Setyani; Willy Sri Yuliandhari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.392

Abstract

This study aims to determine the effect of assurance reports, public ownership, and slack resources on the quality of CSR disclosure on the 2017-2020 LQ45 index. The sampling technique used purposive sampling technique, where 17 samples were obtained with observations for four years, so there were 68 observational data from companies listed in the LQ45 index from 2017-2020. The analytical method used is descriptive statistical analysis and panel data regression using Eviews 12. The results of this study are assurance reports, public ownership, and slack resources simultaneously affect the quality of CSR disclosure on the 2017-2020 LQ45 index. Partially, only assurance reports have a positive influence on the quality of CSR disclosure on the 2017-2020 LQ45 index. Meanwhile, public ownership and slack resources have no effect on the quality of CSR disclosure on the 2017-2020 LQ45 index.
Understanding the Potential of Indonesian Museums Qimyatussaadah Hafidz; Mala Sharma
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.413

Abstract

This study aims to provide ideas and explanations of the potential development and growth by understanding the strength and opportunities of museums in Indonesia. Descriptive research is deemed best acceptable for the purposes of this study. The data set include museum regulations in Indonesia, namely the Law of the Republic of Indonesia No. 5 of 2017 for Culture Promotion; Government Regulation of the Republic of Indonesia No. 66 concerning Museums; and museum statistical data. This research uses literature review as a data analysis approach by examining the documents that became research data, then assessing the potential for the development and growth of museums in Indonesia by identifying the opportunities and challenges. The results of the analysis are presented in the form of a narrative. The results show that regulations, the advancement of technology; as well as the Indonesian population, provide opportunities for museums in Indonesia to grow and develop in the future. However, the limited number of cultural heritage experts and the low interest of Indonesians in visiting historical sites make developing museums challenging.
Blue Print Website Application as a medium for transparency of Islamic Boarding School Activities at Subulul Huda Islamic Boarding School Hedi Pandowo; Chanif Sari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.418

Abstract

At this time information transparency has become a necessity for education providers, both formal and informal. It is important to provide information to related parties, especially activities carried out by education providers so that the information becomes clearer and avoids biased information. Subulul Huda Islamic Boarding School is one of the Islamic boarding schools in Madiun Regency which provides both formal and non-formal education. Transparency is important for the organizers of Islamic boarding schools as a medium to publish all their activities so that the public obtains valid information and gives trust to the community and other related parties. One of the media used to publicize the activities of Islamic boarding schools is a website. Subulul Huda Islamic Boarding School does not yet have a website, so there is no media to publish all of its activities to the wider public. Therefore, it is necessary to conduct training and assistance in implementing website applications to support the benefits for the Subulul Huda Islamic boarding school. The method used in making this website application uses the codeigniter framework, and boostrap version 4.0 with PHP and Mysql languages. The research uses data collection techniques with interview and documentation methods, as well as the design model used in making this application, namely the waterfall and object-oriented approach. The results of this study are in the form of a website application blueprint.
The Impact of COVID-19 Pandemic and Earnings Management: Does the History of Managerial Ability Have a Role? Karinea Hariadi; Ari Kristanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.422

Abstract

This research aims to analyze the early impact of the COVID-19 pandemic on the tendency of earnings management in Indonesia, with a history of managerial ability as a moderating variable. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Using the purposive sampling technique, as many as 126 companies can meet the research sample criteria. The data analysis technique used is Moderated Regression Analysis (MRA). The results show that the impact of the COVID-19 pandemic has a positive effect on earnings management tendencies in Indonesia. It can be interpreted that the higher the impact of the COVID-19 pandemic received by the company, the higher the earnings management behavior. However, this can be weakened by the history of managerial ability. Companies with a history of managerial ability can cope with the impact of the COVID-19 pandemic and are more considering improving their performance quality rather than carrying out earnings management, which risks reducing the company's value.
The Role of Environmental Management System, Environmental Performance, and Military Connections to Carbon Emission Disclosure Felicia Destiyuanita; Dul Muid; Sugiharto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.424

Abstract

This study aims to examine the role of environmental management systems, environmental performance, and military connections to the disclosure of carbon emissions. This study focuses on companies listed on the Indonesia Stock Exchange for the period 2017-2020. Hypothesis testing using multiple linear regression. Test-F shows a stable and significant model. The research results show four variables that have been proven to be insignificant to carbon emissions, namely the environmental management system, military connections, size firms, and leverage. Environmental performance and age firms in this research have affected a positive and significant impact on the disclosure of carbon emissions. This demonstrates that companies that receive the PROPER Awards from the Ministry of Environment and Forestry are those with good environmental performance in accordance with government regulations to reduce greenhouse gas emissions.
Synergy Improves Literature and Inclusion Indonesian Islamic Bank Dewi Kirowati; Iwan Suhasto; Shinta Anggraeny
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.426

Abstract

Based on OJK data, the literacy index ranges from 8.93% or far below the conventional bank index, which is 38.03%. Meanwhile, the Islamic financial inclusion index only reached 9.1% or below the conventional bank index of 76.19%. Low financial literacy results in the development of the stock market of the Islamic financial services industry being relatively small, which is only 9.9% of the assets of the national financial industry. Therefore, by looking at the literacy and inclusion index problem of Bank Syari^ah Indonesia, in this study the researcher aims to find out what synergy is being done in increasing financial literacy and inclusion of Bank Syari^ah Indonesia. The type of research used is qualitative research, using descriptive methods. In this research, the data collection technique used is observation and literature study and the data presented in descriptive form without being processed by data reduction analysis techniques, data presentation, and drawing conclusions. This research is expected to provide information about the synergy to increase financial literacy and inclusion at Bank Syari’ah Indonesia.
Application of Pension Fund and Jubilee (Case Study of PG Rejo Agung Baru Madiun) Iwan Suhasto; Shinta Anggraeny; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.427

Abstract

PG Rejo Agung Baru Madiun is a sugar factory managed by PT PG Rajawali I, a subsidiary of state-owned agribusiness PT Rajawali Nusantara Indonesia (RNI). PG Rejo Agung Baru has several sections, one of which is HR and General Affairs. The HR and General Affairs department handles matters relating to employees which include employee salaries, employee pension funds, jubilees, promotions, employee recruitment and so on. Companies need information relating to employees quickly and accurately to make a decision. Decision making is something that is very vital in the company. This study aims to design and build a web-based application for calculating pension and jubilee funds. This application for calculating pension and jubilee funds was created to solve the problems faced by the HR and General Department, namely the manual processing of employee data. The pension and jubilee fund application can increase the efficiency of the pension and jubilee calculation because the admin does not need to do the calculations manually, besides that this application can also help reduce the risk of human error in the process of calculating age, salary, severance pay, pension benefits, taxes and jubilee. The report generated from this application has a consistent format so as to support the process of managing pension funds and jubilee consistently
RGEC Analysis in Assessing The Health of Bank Before and During The Covid-19 Pandemic Shinta Anggraeny; Iwan Suhasto; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.428

Abstract

This study aims to assess the financial performance of state-owned banks consisting of Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Savings State (BTN), Bank Mandiri. This research is a research using a quantitative approach. The object of this research is a state-owned bank listed on the Indonesia Stock Exchange for the 2018-2021 period. The data collection technique used is through the documentation method. The data source used is secondary from the annual financial statements obtained through the official website of the Indonesia Stock Exchange. The analysis technique uses the calculation of the RGEC method. The results of this study are expected to be able to show how the condition of the soundness level of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period through the RGEC method is carried out. This analysis is also expected to be used as a reference for state-owned banks in assessing the soundness of banks. Aspects of the Risk Profile of state-owned banks during the 2018-2021 period are in a quite healthy with an average NPL value of 3.05%, 1.48%, 2.75%, and 3.75%, respectively. Then the average IRR values are 110.2%, 305.8%, 110.6%, and 112.8%, respectively. And lastly, the average LDR values were 89.71%, 82.49%, 105.11%, and 92.30%. The GCG aspects of state-owned banks during the 2018-2021 period are 2,2,1, and 2, so that in general they are said to be good. Aspects of BUMN bank earnings during 2018-2021 are in a healthy condition with average ROA values of 1.72%, 2.78%, 1.23%, and 0.72%, respectively. And the average NIM scores are 5.12%, 8.59%, 4.54%, and 3.86%, respectively. The capital aspect during 2018-2021 is in a healthy condition with the average CAR values of 18.69%, 22.41%, 20.46%, and 18.50%, respectively.

Page 20 of 31 | Total Record : 308

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