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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 disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on company value (Empirical study on Food and Beverage companies listed on the IDX for the period 2016-2018) Venty, Oktavia; Akramiah, Nurul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.492

Abstract

High increase in company value is a long-term goal that should be achieved by the company which will be reflected in the market price of its shares because investors' valuation of the company can be observed through the movement of stock prices of companies traded on the stock exchange for companies that have gone public. Company value is the investor's perception of the company, which is often associated with stock prices. Company value is not only measured by the level of profitability. Various studies have concluded that there are many factors that influence the high and low values of a company. One such factor is the disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG). This study aims to determine specifically the effect of the disclosure of Corporate Social Responsibility and Good Corporate Governance on the value of the company in the food and beverage companies listed on the Stock Exchange in the 2016-2018 period. Taking the research period over the past three years, because in that period CSR disclosures are experiencing a fairly good development, indicated by the increasing number of companies that carry out CSR disclosures in the annual report. This study uses sample data from 11 food and beverage companies listed on the Indonesia Stock Exchange. The results of this study Corporate Social Responsibility (CSR) affect the value of the company. Companies that implement CSR, disclose it in Corporate Social Reporting so that it will get many benefits such as customer loyalty and trust from creditors and investors. Whereas Good Corporate Governance (GCG) influences company value. This can be interpreted that the size of the GCG index received by the company. This means that an increase in GCG will drive an increase in company value.
The Effect of Liquidity, Leverage, Profitability and Company Size on Stock Prices in Mining Companies Listed on the Indonesia Stock Exchange in the Period of 2013-2017 Angeline, Shelvia; Sitorus, Jessy Safitri; Sumbayak, Mustika Indah Sari; Purba, Sri Devi Fitriani; David, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i2.515

Abstract

This research aims to specify the effect of liquidity, leverage, profitability and company size on the stock price of mining companies listed on the Indonesia Stock Exchange in the period of 2013-2017. This type of research is descriptive statistical research. The object of this research had been done on 26 mining companies listed on the Indonesia Stock Exchange that were collected by purposive sampling. The data type that used in this research is called secondary data in the configuration of mining company financial statements for the period 2013-2017. The ratios used during this research are Current Ratio representing Liquidity, Debt to Equity Ratio that represents Leverage, Return On Assets representing Profitability and LN (Total Assets) representing Company Size. The analysis used is descriptive analysis, graph analysis also multiple linear regression analysis. The conclusion showed that liquidity had a positive and significant effect on stock prices. Leverage has a negative and not significant effect on stock prices. Profitability has a positive and significant effect on stock prices. Company Size has a negative and significant effect on stock prices.
Urgency Historical Tracing Reality Double-Entry Bookkeeping Amir, Vaisal; Alfia, Yulis Diana
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.710

Abstract

This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality and methodology. The method used in this research is a critical literature study. The results showed that there is a fundamental issue (basic) in viewing of the general development of accounting (positivism) who sees accounting simply as numbers and technical bookkeeping. These views are binary (single vision) that is patterned secularist materialism. Positivism is seen as constraction view of reality and resulted in a crisis of ethics. In the history of the literature review found that precisely the development of accounting that claim construction Double-Entry Bookkeeping Paciolli as accounting embryo today is unhistorical. DEB historical studies tend to use the basis of conventional economic paradigm and functionalist explanation. Methodological exploration in the history of accounting needs to be done in finding accounting reality DEB relevant and contextual to its day. Methodological aspects of multidisciplinary and use this critical perspective is required in order to occur the dynamic changes in the accounting, understanding, and development of accounting more ethical and just.
The Effect of Liquidity on Tax Avoidance with Profitability Mediation Variable in BUMN Companies Listed on The IDX in 2017-2018 Marito, Jojor Sihol; Hutabarat, Francis
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i2.597

Abstract

The research objective was to determine the effect of liquidity on tax avoidance with profitability mediation variable in bumn companies listed on the idx in 2017-2018. This study uses a descriptive method with a population of 20 companies and uses a sample of 40 research samples based on 20 BUMN companies listed on the Indonesia Stock Exchange for the year 2017-2018 period. Analysis of the data is the coefficient of determination, F test, t-test, multiple regression. The significant test results show that in model 1 there is no significant effect between liquidity and tax avoidance, this is evidenced by the F-test 4.089 and a significant value of 0.05 at α = 5%. Whereas in model 2, it is found that with the mediation of profitability it is found that the effect of liquidity, profitability on tax avoidance is significant with a significant level of 0.032 at a significant level of 5% with an F-test of 3.779.The significant test results show that the independent variable shows that in model 1 there is no significant effect on the liquidity variable on tax avoidance with a significant value of 0.50 at the 10% significant level. Whereas in model 2, it is found that there is a mediation of profitability, it is found that liquidity and tax avoidance have a significant effect, namely 0.060 at a significant level of 10%. And related to profitability and tax avoidance, there is a significant effect with a significant level of 0.080 at a significant level of 10%. Thus, the existence of profitability does partially mediate the effects of liquidity and tax avoidance. So it is concluded that liquidity has a significant effect on tax avoidance, and profitability has a significant effect on tax avoidance.
The Influence of Independence, Motivation, and Understanding of Entrepreneurship on Entrepreneurial Interest in Vocational Students Darmuji, Darmuji; Fatiyah, Husnul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.753

Abstract

This research was conducted to determine the influence of independence, motivation, and understanding of entrepreneurship on entrepreneurial interest in Vocational students. The methods used by researchers are quantitative and verification methods. The population taken for this study came from 4 Study Programs Accounting, Electronic Engineering, Electrical Engineering, and Mechanical Engineering at one of Vocational School and a total of 250 respondents who were taken by using sampling techniques. There are two data in this study, namely primary data and secondary data collected. The researcher collected the data by using an online questionnaire distributed to all the participants. The data that has been obtained, then analysed using multiple regression tests, multiple correlation tests, and verification analysed for each and between variables. This study shows that all variables, namely independence, motivation, and understanding of entrepreneurship have a positive effect on the high interest of Vocational Students to become young entrepreneurs.
Determining Factors for Success Use of E-Learning in Learning Process in College Alfian, Mohammad; Maulidah, Hikmatul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.640

Abstract

This research was conducted to determine the use of e-Learning that was conducted by students in College. The main purpose of this research was to find out the factors that make up e-learning successfully used in teaching learning in College. The variables in this study were e-Learning Quality, Information Quality, Use of e-Learning, User Satisfaction and Success of e-Learning. The respondents in this study were active students who used e-learning in their teaching and learning process. The number of respondents in this study were 206 respondents. The respondents in this study were students who use e-learning in teaching and learning processes in College around Pekalongan residency. The data processing in this study used the SmartPLS 3.0 tool. The results of this study showed that the quality of e-learning affects user’s satisfaction and use of e-learning. Furthermore, the quality of information generated from e-Learning only affected user’s satisfaction but it did not affect the use of e-learning. The successful use of e-learning was effect by user’s satisfaction and use of e-learning.
Implementation of Deep Learning for Slump Optimization Based on Concrete Quality Using Convolutional Neural Network in PT. SELO PROGO SAKTI Pandowo, Hedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i2.598

Abstract

Deep Learning is part of the scientific field of Machine Learning and Machine Learning is part of Artificial Intelligence science. Deep Learning has extraordinary capabilities by using a hardware Graphical Processing Unit (GPU) so that the artificial requirement network can run faster than using a Personal Computer Unit (CPU). Especially in terms of object classification in images using existing methods in the Convolutional Neural Network (CNN). The method used in this research is Preprocessing and Processing of Input Data, Training Process in which CNN is trained to obtain high accuracy from the classification carried out and the Testing Process which is a classification process using weights and bias from the results of the training process. This type of research is a pre experimental design (pre experimental design). The results of the object image classification test with different levels of confusion in the Concrete database with the Mix Design K-125, K-150, K-250 and K-300 produce an average accuracy value. This is also relevant to measuring the failure rate of concrete or slump
The Effect of Propping on the Performance of the Financial Industry in Indonesia Putri, Verlina Anggita Kartika; Supatmi, Supatmi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.729

Abstract

This study aims to determine the effect of related party transactions propping on the financial industry's financial performance and performance market performance. This research sample is 66 financial industry companies listed on the Stock Exchange Indonesia (IDX) during 2017-2019 with 198 observations as panel data. Based on the panel data regression test, this research found propping proxied by related party transactions account payables, related party transactions with other payables and related party transactions liabilities other than account payables do not positively affect the company's financial performance (ROA). Propping is proxied by related party transactions, account payables, and liabilities other than account payables do not positively affect the market performance of industrial companies' finance. Meanwhile, propping proxied by transactions of other debt-related parties positively affects financial industry companies' market performance (Tobin's Q). The findings align with transaction cost theory and the efficient transaction hypothesis that related party transactions are efficient transactions to boost company performance.
Responsibility of Financial Management Institution Amil Zakat for Transparency Kudhori, Ahmad; Pandowo, Hedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i2.606

Abstract

Knowing the understanding and preparation of financial reports by financial managers as a form of transparency is the aim of this study. Multiple case studies at the national amil zakat institution which is part of the regional zakat organization forum (FOZDA) in Madiun with descriptive qualitative analysis as the research method used. To collect data, the methods of observation, documentation and in-depth interviews were used to address informants who are in each of the zakat institutions that are members of the FOZDA. The results of this study indicate that the understanding of accounting, financial reports and applicable standards of the financial managers of the amil zakat institution is different, which is caused by the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources in institutions can work together, so that the compliance of the amil zakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors.
Design and Development Of Mobile Advertising as A Measure of Advertising and Education Promotion Using Location-Based Service Idris, Mahmud; Tanto, Tanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.641

Abstract

The use of information technology in business is an important thing to implement in order for businesses to gain competitive advantage. In order to provide superior value to customers or potential customers, companies can implement mobile advertising. Mobile advertising is an advertising service on smartphones and mobile devices that can access content in various forms, from simple text messages to interactive content. This study aims to design a Location-Based Service (LBS) based mobile advertising for advertising and promotion. The method in this study uses the waterfall method with the programming language in this system using Java. This application system runs on the Android operating system. The database used is MySQL. This system can be operated on the Android system to be used for promotion.

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