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INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2023): September" : 8 Documents clear
Determinan Persepsi Etis Mahasiswa Akuntansi Tri Agustina; Amir Hidayatulloh
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2595

Abstract

The purpose of this study is to analyze the determinants of accounting students' ethical perceptions. The population in this study were students of Ahmad Dahlan University. The sample in this study were accounting at Ahmad Dahlan University. The sampling techniques in this study used purposive sampling, with criteria (1) Ahmad Dahlan University accounting students, and (2) taking business ethics, Islamic studies, and certification course. Respondents in this study were 130 respondents. Data analysis techniques in this study used multiple linear regression analysis with the help SPSS tools. This study found that ethical perceptions of accounting students were influenced by intrinsic religiosity and love of money. However, extrinsic religiosity and socioeconomic status do not affect the ethical perceptions of accounting students
Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Manggarai Barat Vidya Vitta Adhivinna; Nurdiana; Banniady Gennody Pronosokodewo
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2723

Abstract

Abstrak Penelitian bertujuan guna melihat pengaruh kompetensi aparatur desa, sistem akuntansi keuangan desa, serta sistem pengendalian internal pada akuntabilitas pengelolaan keuangan desa. Metode penelitian menggunakan metode kuantitatif dengan teknik pengumpulan data melalui kuesioner. Populasi penelitian yaitu semua desa di Kabupaten Manggarai Barat dengan total 169 desa dan sampel penelitian yaitu aparatur desa dengan menggunakan metode purposive sampling. Responden berjumlah 390 aparatur desa mencakup kepala desa, bendahara, sekretaris, kaur, dan kasi. Peneliti mengaplikasikan analisis data dengan uji F, reliabilitas, validitas, hipotesis, analisis regresi linier berganda serta koefisien determinasi dengan SPSS 20. Hasil penelitian menunjukkan bahwa kompetensi aparatur desa, sistem akuntansi keuangan desa, serta sistem pengendalian internal berpengaruh positif pada akuntabilitas pengelolaan keuangan desa. Kata kunci : Akuntabilitas Pengelolaan Keuangan Desa, Kompetensi Aparatur Desa, Sistem Akuntansi Keuangan Desa, dan Sistem Pengendalian Internal Abstrack This study aims to examine the effect of village apparatus competence, village financial accounting system, and internal control system on village financial management accountability. The research method uses quantitative methods with data collection techniques through questionnaires. The research population is all villages in West Manggarai Regency with a total of 169 villages and the research sample is village officials using purposive sampling method. Respondents were 390 village officials including the village head, treasurer, secretary, head of office, and kasi. The researcher applied data analysis with F test, reliability, validity, hypothesis, multiple linear regression analysis and coefficient of determination with SPSS 20. The results showed that the competence of village officials, village financial accounting systems, and internal control systems had a positive effect on village financial management accountability. Keywords : Village Financial Management Accountability, Village Apparatus Competence, Village Financial Accounting System, and Internal Control System
Efektivitas Financial Leverage Sebagai Akibat Dari Kinerja Keuangan Rentan Dengan Pandemi Pada Bank Konvensional di Indonesia Nur Amalina; Sajiwo Tri Prakoso; Kharisma Aulia Insani
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2775

Abstract

This study aims to examine the effect of leverage on financial performance. The data used in this study is secondary data from the financial reports of banking companies listed on the Indonesia Stock Exchange as of August 2019 -2021. In taking the sampling using purposive sampling technique. The analytical method used in this study is multiple regression analysis. The results of the study show that the Debt ratio and Debt to equity ratio have an effect on Return On Assets. Meanwhile, the Interest Covaregae Ratio has no effect on Return On Assets. For Debt to equity ratio and Interest Covaregae Ratio affect Return On Equity. Meanwhile, the Debt ratio has no effect on Return On Equity.
Dampak Return On Asset Sebagai Moderasi Dengan Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Civi Erikawati; Sukma Amayliana Rachmawati; Mahfud Nugroho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2835

Abstract

Tujuan dari seseorang mendirikan perusahaan adalah untuk memperoleh keuntungan yang maksimal. Tujuan perusahaan ada yang dalam jangka pendek maupun jangka panjang. Tujuan jangka pendek nya adalah perusahaan memperoleh laba, sedangkan tujuan jangka panjang nya adalah untuk memakmurkan perusahaan dan meningkatkan nilai perusahaan yang dapat dilihat dari harga saham nya. Nilai perusahaan dapat dioptimalkan melalui fungsi keuangan, dimana seorang manajer harus membuat keputusan keuangan agar kegiatan operasional perusahaan tetap bisa berjalan dengan baik. Keputusan Investasi dan Keputusan pendanaan menjadi factor yang sangat penting dalam menjalankan roda perusahaan. Besaran investasi yang akan dibiayai oleh perusahaan akan mempengaruhi dana yang harus di sediakan untuk mendanai kegiatan perusahaan tersebut. Apabila keputusan investasi dan keputusan pendanaan dapat dilaksanakan dengan baik, maka nilai perusahaan pun dapat di capai dengan maksimal. Penelitian ini bertujuan untuk menguji pengaruh keputusan investasi dan keputusan pendanaan terhadap nilai perusahaan dengan rasio profitabilitas sebagai variable moderasi. Data yang digunakan dalam penelitian ini adalah data sekunder dari laporan perusahaan dengan sector food and beverage yang terdaftar di Bursa Efek Indonesai tahun 2019-2021. Dengan menggunakan purposive sampling, metode analisis yang digunakan adalah dengan menggunakan analisis regresi termoderasi (MRA) sesuai dengan variable yang akan digunakan. Luaran yang di targetkan dalam penelitian ini adalah jurnal nasional sinta 5.
BUMN Sebagai Pemungut Pajak Pertambahan Nilai: Studi Kasus PT. Hutama Karya (PERSERO) Jeffits Khusnu Alif; Fitrawansah; Evi Harviani; Aam Azatil Isma; Sri Aisyah Yope
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2901

Abstract

Value Added Tax (PPN) is a type of tax that is levied directly by the government through State-Owned Enterprises (BUMN) as an intermediary for state business activities, in accordance with Minister of Finance Regulation No. 37/PMK. 03/2015, PT. Hutama Karya (Persero), which is a state-owned company in the field of construction services, is also a VAT collector for WaPu as well as a VAT taxpayer. This study uses an interpretive qualitative approach with a case study method, because it aims to find out the problems contained in the collection of VAT in SOEs in the field of construction services, especially PT. Hutama Karya (Persero). There are three problems in the Indonesian tax system, namely; The first is that there is no clarity on the rights or incentives obtained by SOEs, the second problem is, the process of restitution or refund of VAT overpayments which takes a long time, and the third problem is the tax fines that arise when SOEs are late in depositing VAT to the state.
Program Merdeka Belajar Kampus Merdeka: Efektifkah Mewujudkan Akuntan 5.0 (Studi Kasus Pada Universitas ABC) Angela Batara Sapa; Bertha Beloan
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2902

Abstract

The purpose of this research is to find out whether the MBKM program can realize accounting 5.0 or not. The research method used a qualitative approach with informants from the campus and students participating in the MBKM program. Data collection through interviews. The results of the study show that it is necessary to improve the quality of human resources in facing the 5.0 era. Including for accountants who compete with current technological developments. Thus, the existence of the Merdeka Learning Campus Merdeka policy can help accounting students face and transform. This is because the freedom given to students in participating in various things can develop soft skills and hard skills. In addition, students also gain various knowledge through the experiences of the MBKM programs they participate in
Upaya Pengoptimalan Laba dengan Metode Pencatatan dan Metode Penilaian Persediaan Ria Ayu Trianingsih; Muhammad Hasyim Ashari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2903

Abstract

The purpose of this research is to choose a method of recording and valuing inventory of finished goods that can increase profits at CV Istana Boneka Malang. The research approach used in this study is a quantitative approach. The analysis technique used is to use a comparison between perpetual and periodic inventory recording methods to determine the cost of goods sold and gross profit earned by the company. The results showed that the selection of the method of recording and valuation at CV Istana Boneka Malang that should be used is the inventory recording method using the LIFO inventory valuation method, where this method provides a higher gross profit than other valuation methods. However, as stated in Article 10 paragraph (6) of Law Number 36 of 2008 concerning Income Tax which states that the method that is fiscally permissible is the Average or FIFO inventory valuation method, CV Istana Boneka Malang can use the inventory recording method with the inventory valuation method. Average as a consideration of the method produces the highest gross profit after the LIFO inventory valuation method.
Pengaruh Sistem Akuntansi Manajemen, Kualitas Informasi, dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Adrian Hartanto Darma Sanputra
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2968

Abstract

This research aims to examine the influence of management accounting systems, information quality, and business environmental uncertainty on organizational performance at APERSI Association. The research hypotheses posit that management accounting systems, information quality, and business environmental uncertainty significantly affect organizational performance at APERSI Association. The study utilizes primary data in the form of respondent assessments regarding management accounting systems, information quality, business environmental uncertainty, and organizational performance. Data collection methods include questionnaires and literature reviews. The analysis using SMART PLS 4.0. The findings of the research are as follows: (1) management accounting systems have a positive and significant impact on organizational performance; (2) information quality has a positive and significant impact on organizational performance; (3) business environmental uncertainty has a positive and significant impact on organizational performance

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