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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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The Effect Of Audit Opinion, Audit Quality And Financial Performance On Company Value In The Transportation And Logistics Sector In 2020-2023 M. Agustiawan Saputra; Yuniarwati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.856

Abstract

A company's financial performance, audit opinion, and audit quality can all provide information about its state. The fairness status of a financial report can reveal the audit opinion, competent auditors can gauge the audit quality, and fundamental analysis can reveal the financial performance. This study's goal is to determine how the organization's worth is impacted by audit quality, audit opinion, and financial performance. Participants in this study were logistics and transportation companies that were listed on the Indonesia Stock Exchange between 2020 and 2023. One technique for choosing research samples is purposeful sampling. Twenty-seven companies have fulfilled the criteria for the study sample. The study employs a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-test, and f-test. The findings indicate that, between 2020 and 2023, the value of transportation and logistics companies listed on the Indonesia Stock Exchange is significantly impacted negatively by the DAR, but favorably by audit opinions, ROA, and TATO
The Role of Good Corporate Governance in Profit Management Rahayu, Rika Meidiana; Permatasari, Maridha Chintia
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.860

Abstract

Profit management is the manipulation of transactions within the financial statement based on certain decisions by managers. This can mislead stakeholders who want to know the company's economic performance. Companies need to their economic performance in the long term and minimize profit management through a good corporate governance system in order to control, manage, and supervise the company's operational mechanisms. This study aims to identify the role of Good Corporate Governance on profit management. Data collection followed the procedure of library research. The results of the analysis showed that Good Corporate Governance played a role in profit management by providing supervision by a permanent audit committee for a period. Supervision of management could reduce profit management practices and agency theory for profit management.
Do Beliefs and Ease of Use Influence The Intention to Use Digital Wallets? A Test Using Social Factors as Moderating Variable Kumalasari, Siska; Diptyana, Pepie
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.680

Abstract

This research aims to examine whether beliefs and ease of use influence the intention to use digital wallets using social factors as moderating variables. Data was gathered by questionnaires collected from 105 respondents. All respondents were19-23 years old, and they were university students at Surabaya. The hypotheses were tested using WarpPLS 8.0. The hypotheses test results show that beliefs as a significant factor that influences the intention to use the digital wallet. Furthermore, social factors are also significant as moderating variables to relationship beliefs and intention to use. However, perceived ease of use is not supported to influence intention to use and social factors do not moderate the relationship between perceived ease of use and intention to use.
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.
The Importance Of Implementing Financial Reporting Based On Sak EMKM In Improving MSMES Performance Wildaniyati, Arini; Rohman, Fatchur; Suharni, Siti
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.v9i2.705

Abstract

One way to measure micro-small-medium enterprises’ (MSMEs) performance is by analyzing how they manage their financial reporting, that comply with the accounting standard for micro, small, medium entity (MSMEs), i.e. the Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). The standard performance was published in january 1, 2018. MSMEs in Madiun city area are one of MSME’s should implement this SAK. This research attempts to find the relationship between MSEMs financial management based on SAK EMKM and MSEMs performance. This study based on observation, survey, interview, and questionnaire. The questionnaire were distributed of 100 MSMEs owners in the City of Madiun, East Java, Indonesia. The analysis method use descriptive analysis and simple linier regresion. The results show that MSMEs owners believe that adherence to SAK-EMKM is very important for their business conducts. The analysis also shows that there is a significant effect of reporting and performance.
Corporate Social Responsibility Effect On Company Value With Financial Performance As A Mediation Variable In Companies In Food And Beverage, Transportation, Accommodation Sector Listed On Idx 2021-2022 Saleh Mattaro, Ghifari; Agustin Rusiana 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.v9i2.717

Abstract

Technology can play an important role for a company in opening up new business opportunities and expanding sales coverage. The accounting information system is a process of capturing, storing, processing and communicating information according to professional needs. The use of financial reports alone is not enough to become the basis of information, additional information is needed in determining a strategy to achieve company goals so that many companies are starting to disclose non-financial reports. non-financial reports are one of the important factors in determining which strategy to choose to carry out the objectives that have been set and linked to financial information in designing a performance measurement system. The purpose of this study is to see the effect of Corporate Social Responsibility on Firm Value with Financial Performance as a Moderation Variable. This research for the 2021 and 2022 periods uses secondary data obtained through the company's personal website and the Indonesia Stock Exchange (IDX). The sampling method used was a purposive sample and obtained as many as 39 companies as a sample. Data were analyzed by using PLS SEM software SmartPLS version 4. The research results obtained are that Economic Performance (Profit) has an effect on Firm Value, but Environmental Performance (Planet) and Social Performance (People) has no effect on Firm Value. Financial Performance cannot mediate Economic Performance (Profit), Environmental Performance (Planet), and Social Performance (People) on Firm Value.
Efficiency And Effectiveness Performances Of Hydro-Powered Water Pump (Path) Technology Application Novayanti, Nina; Saraswati, Erwin; Iqbal, Syaiful
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.v9i2.720

Abstract

This research aims to analyze the effectiveness and efficiency performance of the implementation of Hydro Water Pump technology in Wonokerso Village, Temanggung Regency. This research uses a qualitative method with a case study approach. Primary data was obtained through Focus Group Discussions and interviews with stakeholders, while secondary data was obtained from related documents. Effectiveness performance analysis was conducted using the Social Return on Investment method to measure the social, economic, and environmental impacts of PATH technology implementation, while efficiency performance was measured by comparing the outputs produced with the inputs used. The results showed that the effectiveness performance of PATH technology implementation in Wonokerso Village improved farmers' welfare by increasing the planting period from twice to three times a year, increasing the spirit of mutual cooperation and harmony among farmers and maintaining air cleanliness because it was able to provide irrigation water with non-oil fueled water pump technology. Thus, this program can be said to be effective so that it can be implemented further. Therefore, this study concludes that the application of PATH technology in Wonokerso Village is efficient and effective, so it can be implemented further.
Factors Influencing Financial Performance And Sustainability Of SMES: Evidence From Indonesia Kusumastuti, Hesti; Aligarh, Frank
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.v9i2.721

Abstract

This study examines the impact of digital transformation, government support, human resource capacity, and innovation on the financial performance and sustainability of SMEs in the Soloraya region. The research method used is quantitative, with data collected through surveys using both Google Forms and paper questionnaires. A total of 137 respondents were analyzed using SEM-PLS in this study. The results indicate that digital transformation, human resource capacity, and innovation have a positive impact on financial performance. Additionally, government support, human resource capacity, innovation, and financial performance positively affect the sustainability of SMEs. However, digital transformation does not influence the sustainability of SMEs, and government support does not affect financial performance. These findings provide important insights for business practitioners and other stakeholders to enhance the performance and sustainability of SMEs in Indonesia.
The Effectiveness Of The Application Of Audit Tools And Linked Archive System (Atlas) On The Financial Statement Audit Process (Case Study at Public Accounting Firm Hari Purnomo & Jaswadi) Nur Rohmah, Niken; Jaswadi, Jaswadi; Indrayati
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.v9i2.724

Abstract

The development of information technology has significantly impacted various fields, including audit practice. A notable advancement is the ATLAS application, an electronic working paper designed to assist auditors in filling out work papers. This research aimed to examine the application of ATLAS and assess its effectiveness in the financial statement audit process at KAP Hari Purnomo & Jaswadi. Using a descriptive qualitative approach, data were collected through interviews with auditors. The findings revealed that KAP Hari Purnomo & Jaswadi had comprehensively implemented the ATLAS application, covering all stages from pre-engagement, risk assessment, and risk response to reporting. The ATLAS application proved effective, as it streamlined and facilitated auditors' work in inputting audit data. The integration of all audit stages within the ATLAS application demonstrated its efficiency and effectiveness in the financial statement audit process, making it a valuable tool for auditors at KAP Hari Purnomo & Jaswadi.

Page 27 of 31 | Total Record : 308

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