cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota madiun,
Jawa timur
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
 21   22   23   24   25 
The Effect of Village Funds And Capital Expenditure on Welfare Through Poverty Mediation in District/City in East Java Province Nurharibnu Wibisono; Indah Yuliana; Nanik Wahyuni
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.555

Abstract

The purpose of this study was to analyze the effect of Village Funds and Expenditure Capital on welfare through poverty in 30 regencies/cities (29 regencies and 1 Batu city) in East Java province in 2015–2022. Secondary data on Village Funds and Capital Expenditures were obtained from the website of the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. Secondary data on poverty (number of poor people) and welfare (IPM) were obtained from the website of the Central Statistics Agency (BPS) of East Java Province. The data analysis technique used path analysis with the SmartPLS 3 tool. The results showed that partially the Village Fund had a significant positive effect on poverty and the Village Fund had a significant positive effect on welfare. Capital Expenditure has a significant positive effect on poverty and Capital Expenditure has a significant positive effect on welfare. Poverty has a significant negative effect on welfare. Village Funds have a significant indirect negative effect on welfare through poverty. Capital Expenditures have a significant indirect negative effect on welfare through poverty.
Implications of Good Corporate Governance and Cost Efficiency on Islamic Social Reporting (Case Studies on Islamic Banking Companies in Indonesia) Abd Rohman Taufiq; Juli Murwani; Jenizar Utami
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.561

Abstract

The Islamic banking industry in Indonesia is experiencing very strong growth with the potential for Islamic financial assets of 99 billion, making Indonesia ranked 4th in the world in 2020. The issue of increasing Corporate Social Responsibility (CSR) sustainability disclosure has made the issue of Islamic Social Reporting a reality. (ISR) is also increasing. This study aims to examine the effect of Good Corporate Governance and cost efficiency on Islamic social reporting (ISR). The type of data in this study uses panel data taken using a time span of five years from the 2014-2020 period. The analysis technique used consists of classical assumption test, multiple linear regression analysis test and partial test (t). The results show that Good Corporate Governance has a negative and significant effect on Islamic Social Reporting (ISR). Meanwhile, cost efficiency has no effect on Islamic Social Reporting (ISR).
Profit Increase Efficiency Analysis; Production Approaches and Profit Approaches (Study on the Mining Sector in Indonesia) Fadhilah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.563

Abstract

Efficiency is the company's ability to maximize output by using certain inputs. This study aims to determine the level of efficiency and causes of inefficiency in mining sector companies listed on the IDX using the production approach and profit approach using quantitative Data Envelopment Analysis (DEA) methods and panel regression as measured using Eviews. The research object consists of 23 companies with data on the results of annual financial reports from 2017 to 2021. The test results show that there are differences in the results of company efficiency scores in the mining sector using the Production Approach and Profit approach. The results showed that from the production approach, only 2 companies were efficient and the remaining 21 companies were still experiencing inefficiencies from the results of cost of goods sold, selling expenses, operating expenses, and net sales which had a significant effect on efficiency, but total assets and general expenses & adm had no significant effect on efficiency. The results of the study using the profit approach were only 1 efficient company and the remaining 22 companies were still experiencing inefficiency, only total equity, selling expenses, and profit had a significant effect on efficiency, but the cost of sales, general & administrative expenses, operating expenses did not have a significant effect to be efficient. The number of companies that were not declared efficient in the year the company was researched had to do potential improvement by increasing assets, and equity, reducing the cost of goods sold, reducing selling expenses, general & administrative expenses, and operating expenses, and had to increase sales to increase profits and achieve efficiency in the company.
The Application of Critical Path Method (CPM) in The Development of Project Management Information Systems Using the Incremental Model (Case Study: CV. Panca Pilar Kota Madiun) Hamim Tohari; RB. Iwan Suhasto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.569

Abstract

Good control is needed in managing a project, starting from controlling the human resources to systematic scheduling. CV. Panca Pilar Madiun is a contractor service company, that does not yet have an information system that can be used as a control tool in project management. Critical Path Method (CPM) is one method that can be used to schedule projects. This study aims to design a project management information system by implementing CPM. The system design is done using the Incremental Model. The results of this study are in the form of a prototype system that fits the needs of CV. Panca Pilar Madiun, includes system flow, Contextual Data Model(CDM), and User Interface(UI).
The Role of Tax Consultants Against Taxpayers in Indonesia To Be Aware of Paying Tax Sugiharto; Iwan Suhasto; Koerniawan Wibawa; Mashitoh
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.581

Abstract

To find out the level of awareness of taxpayers in paying taxes and analyze the role of tax consultants on awareness of taxpayers towards fulfilling the obligation to pay taxes. Quantitative research methods with data analysis techniques are descriptive and quantitative. The analysis model used is multiple regression analysis, processed using the SPSS version 17 application. The variables of awareness of paying taxes, tax regulations, and tax fund misappropriation do not affect the tax consultant. The presence of a tax consultant cannot guarantee that taxpayers are aware of their tax obligations. Meanwhile, the variable understanding of taxation, potential tax objects, and tax benefits influences tax consultants. Tax consultants provide understanding to taxpayers to know and understand tax regulations such as the amount of tax payable, the maximum tax deposit limit, and the maximum tax reporting limit.
Determinants of Earnings Per Share and Price Earnings Ratio to Share Prices in LQ45 Indices Companies on the Indonesia Stock Exchange Vikka Putri; M. Agustiswan Saputra
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.599

Abstract

This study aims to determine the effect of Earning Per Share and Price Earnings Ratio on Stock Prices. The population in this study are Go-Public companies from the LQ45 Index listed on the Indonesia Stock Exchange during the 2017-2019 period. The sample selection technique in this study is purposive sampling, 36 companies have been acquired that meet the criteria for the study sample. The analytical tool used in this study is SPSS version 26. The results show that the simultaneous Earning Per Share and Price Earnings Ratio have a significant effect on the dependent variable, namely the Share Price at LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period. Partially, Earning Per Share and Price Earnings Ratio have a significant positive effect on Share Prices at LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period.
Determinants of Exchange Rates And Inflation to Stock Prices in Companies Listed LQ45 Indices on Indonesia Stock Exchange M. Agustiswan Saputra; Vikka Putri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.600

Abstract

This study aims to determine the effect of Exchange Rate and Inflation on Stock Price. The population in this study is Go-Public companies from the LQ45 Index listed on the Indonesia Stock Exchange during the period 2017-2019. The sample selection technique in this study is purposive sampling. Thirty-six companies have been acquired that meet the criteria of the research sample. The results showed that Exchange Rate and Inflation partially or simultaneously did not have a significant effect on the dependent variable, namely the Stock Price of LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period.
Increasing The Performance of Public Health Centers: Does Accountability Role as Moderating? Basri, Yesi; Azhar A, Al; Lestari, Hesti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.488

Abstract

By assessing the effectiveness of human resources and internal control as independent variables and accountability as moderating variables, this study attempts to investigate the elements that affect the performance of public health institutions.. The population in this study were all public health centers in the city of Pekanbaru; as many as 20 health centers were used as samples in this study. The research method was carried out with a survey conducted in February-March 2021. There were 120 respondents in this survey, including the Head of the PublicHealth Center, the Head of Administration, the Treasurer of Expenses, the Treasurer of Receipts, the Personnel Division, and the Service Sector. The results of numerous analyses show that accountability enhances the public health center's effectiveness and has a favorable influence on the standard of internal control and human resources. This study has consequences for public sector organizations in terms of performance evaluation and motivational content by raising the standard of internal control, accountability, and human resources
E-Finance: What Factors Affect Financial Staff's Motivation to Utilize It? Alam, M Dimar; Kusumadewi, Areta; Fitriyah, Laila
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.591

Abstract

The objective of this study is to investigate the factors that influence the intention of financial staff in the SKPDs of Malang City government to adopt e-finance. This study combines elements from the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) found in previous research. The survey method was utilized, with a sample of 155 respondents consisting of auditors employed in the financial department of Malang City's government. Data analysis was conducted using Partial Least Square (PLS) method. The study's results indicate that constructs like perceived ease of use, perceived usefulness, attitude, subjective norm, and perceived behavioral control have a positive impact on behavioral intention. Additionally, behavioral intention positively correlates with the actual behavior of financial staff using e-finance. The study underscores the significance for e-finance providers and management to consider perceived ease of use, perceived usefulness, attitude, subjective norm, perceived behavioral control, behavioral intention, and the actual behavior of users.
The Impact of Social Activities, Management Strategies, and Human Capital on Improving Company Financial Performance Aviyanti, Richo; Fatmala, Indra; Putri, Nanda
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.595

Abstract

The selection of management strategies is a fundamental factor in improving financial performance. Improved financial performance will have an impact on business sustainability. This research aims to understand and analyze the effect of social activities, management strategies, and human capital on the financial performance of companies listed in the IDX80 index for the period 2020-2022. This research uses a quantitative approach with a positivist paradigm. The population of this study is all companies included in the IDX80 category for the 2020-2022 period, totaling 80 companies. The sample was selected using purposive sampling, resulting in a sample of 47 companies with 141 observations (N). Data were analyzed using multiple linear regression analysis with SPSS tools. The result of this study indicates that human capital can enhance the financial performance of IDX80 companies. However, Information on social activities does not improve financial performance because social activities increase operational costs. Management strategies do not significantly affect financial performance due to the high cost associated with complex and comprehensive management strategies, which may disrupt financial performance. Companies are recommended to commit to managing human capital to create unique, rare, and irreplaceable intangible assets. The uniqueness of a company will add value, impacting financial performance stability. This research focuses on companies with a similar or equivalent focus on competitive advantage. Expanding the scope will enhance the generalizability of research results.

Page 23 of 31 | Total Record : 308

 21   22   23   24   25 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol. 10 No. 2 (2025) Vol. 10 No. 1 (2025) Vol. 9 No. 2 (2024) Vol. 9 No. 1 (2024) Vol. 8 No. 2 (2023) Vol. 8 No. 1 (2023) Vol. 7 No. 2 (2022) Vol. 7 No. 1 (2022) Vol. 6 No. 2 (2021) Vol 6, No 1 (2021) Vol. 6 No. 1 (2021) Vol. 5 No. 2 (2020) Vol 5, No 2 (2020) Vol 5, No 1 (2020) Vol. 5 No. 1 (2020) Vol. 4 No. 2 (2019) Vol 4, No 2 (2019) Vol. 4 No. 1 (2019) Vol 4, No 1 (2019) Vol. 3 No. 2 (2018) Vol 3, No 1 (2018) Vol. 3 No. 1 (2018) Vol 2, No 2 (2018) Vol 2, No 1 (2018) Vol. 2 No. 2 (2017) Vol. 2 No. 1 (2017) Vol 1, No 2 (2017) Vol 1, No 1 (2017) Vol. 1 No. 1 (2016) Vol 1, No 1 (2016) More Issue