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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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Financial performance, gender diversity and corporate environmental performance: the moderating role of firm size Manfa, Agung; Triyono, Triyono; Bawono, Andy
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.v9i1.604

Abstract

Research aims: This study analyzes the relationship between financial performance and gender diversity on the board of directors and environmental performance in non-financial companies, while also examining the moderating role of financial constraints and company size.Design/Methodology/Approach: In this study, panel data analysis was conducted on 75 non-financial companies listed on the Indonesia Stock Exchange that participated in the PROPER program from the Ministry of Environment and Forestry of the Republic of Indonesia from 2018 to 2022.Research findings: The research findings suggest that financial performance and gender diversity are predictors that have a significant impact on the corporate environmental performance variable. However, the study also revealed that company size does not have a moderation effect, except for the level of debt-to-capital ratio, which acts as a quasi-moderation.Theoretical contribution/ Originality: This study offers valuable new insights into the environmental performance of non-financial companies in Indonesia. It specifically assesses their participation in the PROPER program, run by the Ministry of Environment and Forestry. Prior research has not extensively investigated environmental performance within this context. Additionally, the study incorporates financial performance components such as debt-to-capital ratio and sales growth, serving as a proxy for financial performance, in addition to return on assets.Practitioner/Policy implication: This research can be useful for public companies listed on the Indonesia Stock Exchange and provide input to the government, as a reference to increase awareness and environmental management in public companies in Indonesia.Research limitation/Implication: This study gathered data from 2018 to 2022, a period marked by the significant global event, COVID-19 outbreak. Future research should explore how exceptional events, particularly the COVID-19 crisis, influence company performance from the early stages of the pandemic to the recovery period. Such an investigation would produce more accurate outcomes.
Analysis Of Company Growth and Liquidity on Profitability (Financial study on property and real estate sub-sectors listed on the on the IDX) Syaban, Agil; Ramdan, Asep M.; Jhoansyah, Dicky
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.v9i1.620

Abstract

If the company decides to set a large amount of working capital, it is likely that the liquidity level will be maintained but the opportunity to earn a large profit will decrease, which in turn has an impact on decreasing profitability. The purpose of this study is to determine company growth, company liquidity, and profitability in the property and real estate sub-sector listed on the IDX for the period 2019 - 2021. The research methods used in this study are associative and descriptive methods with a quantitative approach. The population in this study is the property and real estate sub-sector listed on the IDX for the period 2019 - 2021, with the number of samples used in the study, namely 20 manufacturing companies. The data collection techniques used in this research are documentation and literature study. The data analysis techniques used in this study are Descriptive Statistical Techniques, Multiple Correlation Coefficients, Coefficient of Determination, Simultaneous Test, Multiple Linear Regression, and Hypothesis Testing. The results of this study indicate that the statistical test results show the tcount of the variable Company growth (X1) of 2.248> 2.000995 then Ho is rejected and Ha is accepted. It can be seen that company growth has a significant effect on profitability. Based on the results of statistical tests, the tcount of the Liquidity variable (X2) is 2.018> 2.000995, so Ho is rejected and Ha is accepted. It can be known that liquidity has a significant effect on profitability
Implementation of Merdeka Curriculum in Accounting Learning at SMK Negeri 6 Sukoharjo Fadhila, Dian; Asmawan, Moh. Chairil
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.v9i1.621

Abstract

The independent curriculum based on Pancasila student profiles prioritizes student learning outcomes. The purpose of this study was to provide a description of the management of accounting learning in the independent curriculum, including (1) planning accounting learning (2) implementing accounting learning (3) evaluating accounting learning. The method in this study uses qualitative research with data collection techniques, namely observation, interviews, and documentation. This study is located at SMK Negeri 6 Sukoharjo. Regarding data analysis techniques, researchers will reduce data, present data, and draw conclusions in analyzing data. Data validity applies method and source triangulation. After analysis, the results of this study show (1) Accounting learning planning must be based on KOSP which is arranged in educational units. Some of the initial activities carried out were in the form of Content Standards, Competency Standards, and Syllabus lessons. (2) The implementation of accounting learning uses cooperative learning strategies with the Think Pair Share model. This provides opportunities for students to work independently or with others. (3) Evaluation/assessment of teachers using authentic assessment based on assessment for learning, assessment as learning, assessment of learning. There are two assessment strategies used, namely summative assessment and pharmacological assessment.
Optimalization of Ministries Budget Efficiency by Implementation Of Benchmarking At Budget Baseline Review In Indonesia Nugroho, Adi; Violita, Evony
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.v9i1.632

Abstract

The study aims to analyze the benchmarking application conducted at the stage of the baseline review on Output Detail (RO) in the Budgeting of the Ministry/Agency in the Directorate-General of Budget. The research was carried out by applying a qualitative method of case studies to capture phenomena in the stage of baseline review. Data is collected through interviews, observations, and document scrutiny. Data will be presented with the logic model in applying benchmarking concepts. Research results show that benchmarking can improve the efficiency of Office Services RO by adjusting the composition of RO based on the Ministry of Institutions that are the benchmark. This research is expected to provide an alternative to developing new mechanisms in reviewing Line Ministries’ budget baseline that can be applied to other ROs in budget planning documents. This research is limited to the source of documentation and sources from the units in charge of the planning and maintenance process.
The Influence of Financial Leverage and Profitability on Tax Evasion: Company Size as A Moderation Variable Wahyu; Suyanto
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.v9i1.643

Abstract

The study aims to determine the impact of financial leverage, profitability and the moderation effect of corporate size on tax evasion. The population of this study is the property and real estate sector companies listed on the Indonesian Stock Exchange for the period 2016-2022. There are 71 samples, selected using purposive sampling. The analysis in this study uses moderated regression analysis (MRA) to look at the influence of moderation of corporate size variables. Data collection through the official IDX website: www.idx.co.id. The results show that all the hypotheses built in this study are acceptable, that’s financial leverage and profitability have a positive and significant effect on tax evasion. Also, the moderation effect of corporate size has been shown to strengthen the influence on financial leverage and profitability against tax evasion.
The Influence of Financial Literacy on The Application of Fintech and Its Impact on The Sustainability of MSME Businesses Amaliyah, Fitri; Hetika, Hetika
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.v9i1.665

Abstract

The purpose of this study is to determine the level of literacy and application of fintech and its impact on the sustainability of MSME businesses in Tegal City. The method of data collection in this study was using questionnaires. Meanwhile, the sampling technique uses purposive sampling as many as 72 MSMEs. The hypothesis proposed, was statistically tested using WarpPLS version 7.0. The results of the study found that 1) financial literacy affects the use of fintech in MSMEs, 2) the use of fintech affects the business sustainability of MSMEs. 3) Financial literacy affects the sustainability of MSME business 4) The use of fintech is able to mediate the relationship between financial literacy and MSME business sustainability. Adequate financial literacy and the use of appropriate financial technology have a direct impact on the sustainability of MSME businesses so that they can compete in the market for a long time. MSMEs can carry out strategies to support business sustainability, namely through financial literacy and the use of fintech in their daily transactions. The implication for related parties is to be able to propose programs that can support the optimization of MSME business sustainability
The Influence of Financial Performance on Stock Returns in Banking Companies Listed on the Indonesia Stock Exchange for the Years 2018-2022 Saputra, M. Agustiawan; Handayani, Sri
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.v9i1.692

Abstract

The study aims to determine the impact of financial leverage, profitability and the moderation effect of company size on tax evasion. The population of this study is the property and real estate sector companies listed on the Indonesian Stock Exchange for the period 2016-2022. There are 71 samples, selected using purposive sampling. The analysis in this study uses moderated regression analysis (MRA) to look at the influence of moderation of company size variables. Data collection through the official IDX website: www.idx.co.id. The results show that all the hypotheses built in this study are acceptable, that’s financial leverage and profitability have a positive and significant effect on tax evasion. Also, the moderation effect of company size has been shown to strengthen the influence on financial leverage and profitability against tax evasion.
Phenomenon of Average Stock Returns of LQ45 Index Companies in 2017-2022 Putri, Vikka; Setyawan, Ignatius
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.v9i1.706

Abstract

The study aims to determine the effect of stock beta and financial performance on stock returns by using stock beta, current ratio (CR), debt to equity ratio (DER), price to book value (PBV), net profit margin (NPM) as measuring instruments for the dependent variable and using stock return as measuring instrument for the independent variable. The sample population of the study was 32 companies in the LQ45 Index for the period 2017-2022. Purposive sampling is the sampling technique for this study. The results of the study found that there were differences in research results before and during the Covid-19 pandemic. Before the Covid-19 pandemic, stock beta, current ratio (CR), price to book value (PBV), Net Profit Margin (NPM) had a significant positive effect on stock returns and debt to equity ratio (DER) had a significant negative effect on stock returns. During the Covid-19 pandemic, stock beta, current ratio (CR), price to book value (PBV), net profit margin (NPM) had a significant negative effect on stock returns and debt to equity ratio (DER) had a significant positive effect on stock returns.
Unlocking Financial Reliability: AIS Contributions to Financial Statement Quality in Indonesian Retail Context Michael; Widjaja, William
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.685

Abstract

This study examines the impact of Accounting Information Systems (AIS) on financial reporting quality in Indonesian retail firms while examining the moderating influence of internal control and user capability. Data from 110 employees in the accounting and finance departments of MSME-scale retail companies in Jakarta were analyzed using SEM-PLS. The findings underscore the significant role of AIS in enhancing financial reporting accuracy, timeliness, and completeness, thereby ensuring reliability and regulatory compliance. Moreover, internal control mechanisms were found to moderate AIS effects, safeguarding assets and enhancing operational efficiency within retail firms. Additionally, user capability emerged as a crucial moderator, influencing data interpretation and reporting timeliness. The study emphasizes the pivotal contribution of AIS to improving financial reporting quality in Indonesian retail contexts. Theoretical implications validate AIS's significance in financial reporting, while practical implications stress the importance of effective AIS implementation for retail firms. Future research avenues could explore additional factors impacting reporting quality and conduct cross-sector studies on AIS effects for a comprehensive understanding.
Decoding The Impact: How Corporate Structure And Size Influence Earning Response Coefficient Rahmani, Hani Fitria; Mimin Ratna Sari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.698

Abstract

The purpose of this research is to determine how much influence the capital structure and company size have on the earning response coefficient both size of the company on the earning response coefficient either partially or simultaneously on the Computer and Device Services Companies Listed on the Indonesia Stock Exchange for the period of 2020-2022.The research methods used in this research are descriptive methods and associative methods. In this research, the unit of analysis is the Financial Statement Document at the Computer and Device Services Company Financial Report Documents on Computer and Device Services Companies Listed on the Indonesia Stock Exchange for the period 2020-2022. The samples in this study were 36 annual financial reports annual. The analysis method uses panel data regression analysis. Based on the results showed that partially there is a significant positive effect of capital structure on earning response coefficient, and partially there is a significant positive effect of capital structure on earnings re capital structure on earning response coefficient, and partially there is a significant positive effect on earning response coefficient. significant effect of company size on earning response coefficient, and simultaneously there is an effect of capital structure and company size on earning response coefficient.

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