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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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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.
Comparison of the Directorate General of Tax (DGT) Annual Tax Return Reporting Application with the Education Version of the Annual Tax Return Reporting Application Arniati; Putri, Wika Arsanti; Kurniawan, Dedi; Firmansyah, Erik
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.872

Abstract

This article compares the e-filing application version of the Directorate General of Taxes with the educational version of the e-filing application made by the Batam State Polytechnic taxation team. The educational version of the e-filing application is an educational application for reporting personal Annual Tax Returns (SPT) based on the web that can be accessed through various devices connected to the internet. The application was compared to determine the effectiveness and material for improving the application as a learning media material. The method used is descriptive qualitative through interviews and trials on the application. The study results indicate that the educational version of the e-filing application is effective and can be used as an educational medium. Still, errors in the application need to be fixed, and features must be added to improve user convenience and fulfil its function as an educational application for reporting annual tax returns.
Green Tax As A Solution To Reduce The Use Of Plastic Bags In The Retail Industry In Indonesia Rizka, Nor Rahma; Sajidah, Hana; Azizah, Noor Aulya; Ramadhani, Octavia
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.877

Abstract

The presence of plastic waste in Indonesia has become increasingly alarming. Indonesia is the second-largest contributor to plastic waste globally, after China. Plastic waste falls into the category of non-biodegradable waste, requiring a long time to decompose, making it highly hazardous to the environment. Plastic products, such as plastic bags from retail business activities and the lack of public awareness regarding their use, are among the largest contributors to plastic waste in Indonesia. The main objective of this study is to examine the effectiveness of Green Tax policies implemented in other countries' retail industries as a means of reducing plastic bag usage, formulate the Green Tax concept as a solution for reducing plastic bag usage in Indonesia’s retail industry, and identify the challenges and benefits it brings to the country. The research method used in this study is a literature review by analyzing articles and scholarly journals from data-based sources such as Google Scholar regarding Green Tax in efforts to reduce plastic bag usage. The results of the literature review indicate that the Green Tax concept can be implemented in Indonesia’s retail industry through a plastic bag tax, where each plastic bag used will be subject to an additional charge, with part of the revenue allocated to environmental conservation. Beyond shifting the burden onto consumers in the retail industry, the Green Tax concept also serves as a solution for reducing plastic bag usage by encouraging environmentally friendly behavior and fostering a sustainable circular economy initiative. The success of the Green Tax concept relies heavily on the crucial roles of all stakeholders, including the government, retail companies, the Indonesian Olefin and Plastic Industry Association (INAPLAS), environmental conservation organizations, and the public.
Green Economy And Green Finance: A Bibliometric Analysis Rozida Novtiani; Juliarto, Agung
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.880

Abstract

This study aims to examine the development of research trends on green economy and green finance in the 2015–2025 period using a bibliometric approach. Along with the increasing global attention to sustainability issues and environmental policies, this study provides a comprehensive understanding of the development of scientific literature in the field, including mapping publication trends, analyzing academic collaborations, and identifying the main themes that are the focus of research. This study uses a bibliometric analysis method based on Scopus data supported by R-Packages and Biblioshiny WebInterface software. The analysis process is carried out in five main stages, namely document searches based on relevant keywords, article selection according to predetermined criteria, data validation to ensure accuracy, research trend analysis, and data visualization using PRISMA flow diagrams to ensure transparency and systematicity in the selection of literature used. The results of the study indicate a significant increase in the number of publications related to the green economy and green finance, especially after 2020. The main trends in this study indicate a close relationship between the green economy and aspects of sustainable development, technological innovation, environmental policy, and sustainability-oriented investment. In addition, the level of international collaboration in this study is also quite high, with 30.63% of publications involving more than one country.

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