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Aktiva : Jurnal Akuntansi dan Investasi

jurnal_aktiva
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Published by Universitas Madura

ISSN : 25027379 EISSN : 25494090 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

AKTIVA merupakan terbitan berkala ilmiah yang memuat hasil penelitian dan kajian konseptual dalam bidang ilmu akuntansi; pasar modal, akuntansi manajemen, perpajakan, sektor publik, dan syariah.

Arjuna Subject : -

Articles 120 Documents

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PENGARUH COMPUTER ANXIETY DAN COMPUTER ATTITUDE TERHADAP KEAHLIAN PENGGUNA KOMPUTER Wahyudi, Ridwan; Widianto, Tri
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study empirically examines the influence of Computer Anxiety and Computer Attitude on Computer User Skills with Locus of Control (LoC) as a moderating variable in students of the Accounting Study Program STIE AUB Surakarta. The research method used is the Moderated Regression Analysis (MRA) Test. Data collection techniques using a questionnaire, the sample in this study were students of the Accounting Study Program STIE AUB Surakarta who had taken accounting computer courses totaling 153 students. Linearity test results showed the value of R2 0.225 with 153 observations, the calculated c2 value = 153 x 0.235 = 35.96 while the c2 table value was 51.26. C2 value calculated <c2 table so that it can be concluded that the correct model is a linear model. In the first hypothesis test the regression coefficient of computer anxiety (β1) is 0.281829 meaningful if the computer anxiety variable has a positive relationship on the variable of computer user expertise with the locus of control variable as moderation. In the second hypothesis test, the coefficient of computer attitude (β2) is 1.237174 which means that if the computer attitude variable has a negative relationship on the variable of computer user expertise with the locus of control variable as moderation. The use of LoC as a moderating variable for the Computer Anxiety dimension in the expertise of computer users Accounting Surakarta STUB AUB Study Program is effective. Independent samples test shows that there is no significant difference between computer anxiety of male and female computer users.

EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA PEMERINTAHAN KABUPATEN PAMEKASAN Salehoddin, Salehoddin
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The purpose of this study is to measure the extent of effectiveness of local tax revenue in Pamekasan Regency and measure how the contribution of regional taxes to Regional Original Revenues in Pamekasan Regency. This study uses quantitative descriptive methods. The results of this study are the effectiveness of local taxes from 2015-2017 on average is very effective with an average percentage of 126.22%. This can be seen from the local tax target. The results of the percentage of effectiveness from 2015 amounted to 118.83% in 2016 amounted to 122.43% and in 2017 amounted to 134.98%. and The level of contribution of Pamekasan district tax revenue from 2015-2017 is less able to make a good contribution. Because in 2016 and 2017 decreased with the percentage in 2015 amounted to 13.59% and in 2016 amounted to 15.09% and in 2017 amounted to 14.40% which was caused by increasing the realization of regional original income each year

Analisis Selisih Biaya Bahan Baku Produk Terhadap Efisiensi Biaya Produksi Cock Pada Ud.Mixmex Kalikapas Lamongan Nurcholidah, Lilik
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This research is a quantitative descriptive research and analyzes the difference between the cost of raw materials and the efficiency of production costs. There are two things to consider in connection with costs: 1) Costs are a measure of economic resources. The elements that represent the costs of producing goods and services are the physical amount of material, the number of units of time, and labor and the amount of quantity from other economic sources. 2) The size of the cost is translated into monetary units (money) The unit of money is a measure on a standard scale that unifies the size of the use of existing economic resources, so that the total use of economic resources can be measured. The formulation of this research problem is as follows: 1) What is the cost of raw materials for UD. MIXMEX UDC Kali Cotton Lamongan? 2) How is the cost efficiency of the production of COCK UD. MIXMEX Kali Cotton Lamongan? 3) How is the analysis of raw material costs to the efficiency of the production costs of COCK UD. MIXMEX Kali KapasLamongan ?. The sample data used is the financial statements, data analysis methods used by the author are: (1) Calculation of the difference in raw material prices (SHB) (2) Calculation of the Quantity Difference in Raw Materials (LCS). The difference in cost of ud.mixmex raw material in 2017 is Rp.236,831,514,346 per 2017 Then the production cost of UD.MIXMEX costs Rp. 452,817,337,394 as of 2017 Thus it can be obtained that the analysis of the difference in raw material costs to the efficiency of production costs is as much as the cost of raw materials Rp. 215,985,823,048 as of 2017.

PENGARUH STRUKTUR MODAL, LIKUIDITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN DI BURSA EFEK INDONESIA Abdul Kohar
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Company value is the perception of investors about a company that has managed to manage company resources that support the company's stock price. Company value determines by several factors such as capital structure and liquidity which are the independent variables used in this study. The purpose of this study describes the capital structure and liquidity of the value of the company in the construction and building sub sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sample used in this study amounted to 7 companies. The results showed a significant capital structure on firm value. While liquidity does not affect the value of the company. The results of the research published together reveal the structure of capital and liquidity illustrates the significant value of the company.

Implementasi Program Csr Dalam Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Ukm Di Pamekasan Nurul Alfian; Runik Puji Rahayu
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to see how much the implementation and role of Corporate social responsibility (CSR) in increasing the independence and welfare of the community through the development of SMEs in Pamekasan. This research uses a descriptive method with a qualitative approach. In qualitative research the researcher studies various selected issues, cases, and events in depth and in detail. The results of this study are in the CSR program run by the East Java UMKM Livestock Office stating that in addition to providing funding assistance to the UKM, it turns out that the CSR program from the East Java UMKM Bank provides training and guidance to the guided SMEs. Moreover, there are many problems that occur in SMEs, especially in Pamekasan Regency, so it can be concluded that it can help SMEs in improving the welfare and independence of the community through the development of SMEs.

ANALISIS PENERAPAN NEW PUBLIC MANAGEMENT (NPM) SEBAGAI KERANGKA PENINGKATAN KUALITAS PELAYANAN PADA BALAI KESEHATAN/RUMAH SAKIT Setyono, Dedi
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The paradigm of New Public Management (NPM) is a system of public administration at the actual, because NPM seeks to improve the performance of the public sector as in the private sector. The application of the concept of New Public Management (NPM) has given a dramatic increase in the public sector, such as the traditional management of rigid, convoluted bureaucratic model of public sector management into a flexible, open, and more to accommodate the market. Quality improvement of service quality, NPM is able to provide optimal considerable changes in service delivery, such as transparency, simplicity, flexibility, effectiveness, efficiency, and accountability in order to obtain excellent service.

PENGARUH PENERAPAN SIMSKRD TERHADAP KUALITAS LAPORAN KEUANGAN RETRIBUSI IZIN GANGGUAN Wulandari, Tutut; Hendarsyah, Decky
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This research aims to determine the effect of the implementation of SIMSKRD on the quality of financial reports on permit fees for disturbances in the investment service and one-stop service in Bengkalis Regency at the same time in a descriptive and sharia perspective. The population in this research amounted to 90 people. The sampling technique used in this study was purposive sampling technique so that 30 samples were obtained. The results of this study found that the application of SIMSKRD has been carried out effectively and efficiently and is in accordance with Regional Regulation No. 11 of 2014 and sharia perspective. The quality of nuisance permit financial statements has been said to be relevant, understandable, reliable and comparable and in accordance with sharia perspective. The application of SIMSKRD influences the quality of financial reports on permit fees for disturbances significantly in the investment department and one-stop service of Bengkalis Regency.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN Tri Nurdyastuti; Dibyo Iskandar
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The purpose of this study is to test and empirically prove the influence of the significance of profitability (ROA), liquidity (CR), solvency (DER) and disclosure (DISC) on the acceptance of going concern audit opinion. The population used in this study are all Food and Baverage companies on the Indonesia Stock Exchange.The sample selection technique uses purposive sampling. The analytical method used is logistic regression analysis. Based on the test results show that profitability and liquidity have a positive and not significant effect on going concern audit opinion, while solvency and disclosure have a negative effect not significant on going concern audit opinion. Negelkerke R Square value of 64.8% which means going concern audit opinion can be explained by an independent variable of 64.8% while the rest 35.2% is explained by other variables.

KECERDASAN EMOSIONAL TERHADAP KOMITMEN ORGANISASI MELALUI KEPUASAN KERJA Argon, Bill Argon; Liana, Yuyuk
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.145 KB)

In general, the purpose of this study is to determine whether there is a direct influence between emotional intelligence, job satisfaction on organizational commitment and the indirect effect between emotional intelligence on organizational commitment through job satisfaction. This research was conducted by all employees of PT. Digital Netwerk Venture Indonesia, which numbered 117 employees, and this study uses a correlational quantitative research method and uses a validity test, reliability test, and path analysis. The results of this study indicate that emotional intelligence has a positive and significant effect on organizational commitment of employees at PT. Digital Netwerk Venture Indonesia. Furthermore emotional intelligence has a positive and significant effect on employee job satisfaction. And job satisfaction has a positive and significant effect on organizational commitment. In addition, the results of this study also prove that there is a positive and significant influence between emotional intelligence on organizational commitment through job satisfaction. That means that Emotional Intelligence indirectly influences Organizational Commitment through Employee Satisfaction at PT. Digital Netwerk Venture Indonesia.

PENGARUH FINANCIAL STABILITY, CHANGE IN AUDITORS, DCHANGE, CEO’s PICT PADA FRAUD DALAM PERSPEKTIF FRAUD PENTAGON Alfian, Nurul
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This research aims to obtain empirical evidence about effectiveness of the fraud pentagon are pressure, opportunity, rationalization, competence and arrogance in detecting financial statement fraud. The variables of the fraud pentagon that used is a pressure with proxy financial stability (ACHANGE), rationalization with change in auditor, competence with chnage in director’s, and arrogance with Frequent Number of CEO’s Picture . In this research to detecting financial statement fraud as the dependen variabel. The population of this research is the industries companies listed in Indonesia stock exchange in 2015-2017. Data analysis was performed with the classical assumption and hypotesis testing using linear regression. The result of this research indicates that the financial stability (ACHANGE), change in auditor (CPA), change in directors (DCHANGE), Frequent Number of CEO’s Picture (CEOPICT) influence the financial statement fraud,

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Contact Name
Nurul Alfian

Contact Email
fyanque89@yahoo.com

Phone
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Journal Mail Official
fyanque89@yahoo.com

Editorial Address
-

Location
Kab. pamekasan,

Jawa timur

INDONESIA