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INDONESIA
Aktiva : Jurnal Akuntansi dan Investasi
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 KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Wardani, Dini Dwi; Sa’adah, Lailatus
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 (835.725 KB) | DOI: 10.35835/aktiva.v5i1.823

Abstract

This study aims to examine the effect of environmental performance as an independent variabel on firm value as the dependent variable and financial performance as an intervening variable. The population in this study are mining and the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) and listed on the PROPER ranking in 2016-2018 as many 14 companies. The method used in this study is path analysis. In this study the environmental performance variable is proxied by the assessment of PROPER ratings obtained in the Ministry of Environmental website, the firm value is proxied by Tobins’Q, and for financial performance variable is proxied by return on assets (ROA). The results obtained from this study are that environmental performance has a significant effect on financial performance, environmental performance has a significant effect on firm value, financial performance has a significant effect on firm value. however, and financial performance has no effect on firm value with financial performance as an intervening variable.
FENOMENA EKONOMI DAN PERDAGANGAN INDONESIA DI MASA PANDEMI CORONA VIRUS DISEASE-19 (COVID-19) Sari, Deanita
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 (484.866 KB) | DOI: 10.35835/aktiva.v5i1.840

Abstract

In Indonesia, based on epidemiological, resource, economic, social and cultural, security, and the magnitudo of the threat of effectiveness. President Joko Widodo began to assign PSBB which were considered to cause economic and trade problems. Based on the above problems, the writer will look at the economic and trade phenomena of Indonesia during the covid-19 pandemic. This research is a qualitative research using the phenomenological method by looking at economic and trade phenomena. This study uses secondary data by viewing statistical viddata uploaded on the web page (www.bps.go.id)Based on the research results of economic and trade phenomena, especially in the fields of Exports, Producer Prices, Wholesale Trade Prices, Inflation, Tourism, Gross Domestic Product and Labor Wages as a whole experienced weakening during the covid-19 pandemic.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI Nursasi, Enggar
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 (510.718 KB) | DOI: 10.35835/aktiva.v5i1.824

Abstract

This research aims to analyze the effect of Financial Performance on Company Value and Analyze the role of Corporate Social Responsibility as a moderating variable in the effect of Financial Performance on Company Value on mining companies listed on the Stock Exchange for 2016-2018. The sampling technique in this study is the purposive sampling method and the MRA (Moderated Regression Analysis) Test is the data analysis used in this study. The model test results showed an R square value of 87.2%, so it can be concluded that the research model has a good match with the data. This means that the variable performance and CSR as a moderating have a good ability to predict variations in value on the company's value variable.            Hypothesis test results concluded that financial performance variables statistically have a positive and significant effect on firm value. While CSR is also statistically proven to have a negative moderating effect on firm value.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN HOTEL TRANSIT SYARIAH MEDAN ADIKO, RIDHO GILANG; Saniah, Nurul
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v5i2.911

Abstract

This research was conducted to see the effect of accounting information systems and work motivation on employee performance at the hotel transit syariah Medan.. The population in this study amounted to 32 people consisting of all employees of the hotel transit syariah Medan.The data collection technique in this study was conducted using a questionnaire distributed to respondents. The analysis technique used in this research is multiple linear regression analysis techniques.The results of the analysis obtained from this study, it is known that the results of the t test for variable X1 show that the accounting information system has no effect on employee performance, and for X2 it is found that work motivation has an effect on employee performance. For the F test, the results show that the accounting information system variables and work motivation simultaneously affect the performance of the employees of the hotel transit syariah Medan. The amount of the Adjusted R Square coefficient of determination obtained is 81.9%..  
IMPLEMENTASI PERANCANGAN SISTEM INFORMASI PENGENDALIAN PERSEDIAAN BAHAN BAKU Djaja, Mohamad Herman; Fathorrahman, Fathorrahman; Suryansyah, Ah.
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk merancang sistem informasi terkomputerisasi dan dampaknya setelah adanya sistem informasi terkomputerisasi dalam pengendalian persediaan bahan baku. Perancangan sistem informasi terkomputerisasi dapat memperoleh informasi mengenai jumlah bahan baku menentukan batas minimal dan kapan bahan baku harus di beli. Dengan demikian, melalui program yang terkomputerisasi dapat meminimalisir kekurangan dan kelebihan stok persediaan bahan baku. Objek penelitian dilakukan di Kedai Garasi Pamekasan. Data yang digunakan adalah data kualitatif sedangkan Sumber data yang digunakan adalah data primer dan sekunder.Hasil penelitian menunjukkan bahwa Sistem informasi persediaan bahan baku di Kedai Garasi Pamekasan masih menggunakan sistem manual. Catatan yang digunakan untuk mencatat semua transaksi yang berkaitan dengan persediaan bahan seperti catatan pembelian,  catatan penggunaan, dan catatan rekapitulasi persediaan. Dalam merancang sistem informasi yang terkomputerisasi, terdapat dua desain yang digunakan yaitu desain konseptual dan desain fisik. Setelah system dirancang dan di implementasikan maka sistem informasi persediaan bahan baku yang telah dirancang dapat membantu karyawan dan pemilik Kedai Garasi Pamekasan dalam mengendalikan persediaan bahan baku.
PENGARUH FRAUD PENTAGON TERHADAP PERILAKU KECURANGAN AKADEMIK Alfian, Nurull; Rahayu, Runik Puji
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 1 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i1.1130

Abstract

The purpose of this study was to determine the effect of the fraud pentagon on academic fraud behavior. Collecting data in this study was carried out with a quantitative type of research by distributing questionnaires to 100 (one hundred) students. The data analysis method used is using multiple linear regression analysis. The results showed that the fraud pentagon had a positive and significant effect on academic fraud behavior. Partially there is a positive and significant effect of pressure on academic cheating behavior, there is an insignificant effect of opportunity on academic cheating behavior, there is an insignificant effect of rationalization on academic cheating behavior, there is a positive and significant effect on the ability of academic cheating behavior and there is positive and significant influence of ethics on academic deficiency behavior.
PENGARUH PENGETAHUAN PENCATATAN AKUNTANSI TERHADAP PERTUMBUHAN EKONOMI DENGAN MODAL USAHA SEBAGAI VARIABEL INTERVENING DEANITA SARI; Gayatri Nahdiyah Husen
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Micro- Small and Medium Enterprises (MSMEs) are the highest economic egents in East Nusa Tenggara, which are able to absorb a workforce of 99.45%. Therefore, this study will be based on knowledge of accounting records for economic growth of MSMEs with interverning variables of business capital, which is considered capable for improving MSME economic growth in Kupang city. This study took a sample of 140 MSME entrepreneurs which are located around the natural tourism object at coastal of Kupang City with purposive sampling method using MSME Economic Growth as a Dependent Variable, Knowledge of Accounting Recording as Independent Variable, Business Capital as an Intervening Variable, and Gender, Age, Education Level, Type of Product, Long Time of Business as Control Variables.The results showed that knowledge of accounting records has a significant positive effect on working capital. Second, business capital has no effect on the economic growth of MSMEs. Third, knowledge of accounting records directly affects the economic growth of MSMEs and knowledge of accounting records has no effect on the economic growth of MSMEs with business capital as an intervening varisssable.
EVALUASI PENGENDALIAN INTERNAL DALAM PENYELESAIAN PEMBIAYAAN BERMASALAH IB MUAMALAT MODAL KERJA PADA PT. BANK MUAMALAT INDONESIA KCU KEDIRI Cindy Nur Oktaviani Putri; zaki baridwan
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 1 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i1.1129

Abstract

An organization or company usually has guidelines or guidelines for carrying out internal control or internal controlling in accordance with the character and culture of the organization or company. In conventional and Islamic banking, internal control is needed to regulate all operational activities therein. PT. Bank Muamalat Indonesia KCU Kediri also implements internal controls, of course in accordance with sharia principles in all activities including the financing of iB Muamalat Working Capital. In the iB Muamalat Working Capital financing, this internal control is used to minimize the occurrence of problematic financing or bad credit. Non-performing financing or credit is a big problem for the banking sector, therefore it is necessary to have internal controls and techniques in resolving problem financing.
ANALISIS SUKU BUNGA KREDIT DAN JAMINAN KREDIT TERHADAP KEPUTUSAN PENGAMBILAN KREDIT PADA PERUSAHAAN PEMBIAYAAN DI KOTA BATAM Christian L. Tobing, vargo; Herman, Hendri
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

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Abstract

This research aims to look at the effect of credit interest rates and credit guarantees on credit-making decisions on financing companies in Batam. The respondents in this study were customers who borrowed from financing companies. The number of respondents in this study was 96 respondents. Data acquisition is done by disseminating questionnaires to respondents. Data that has been obtained, tabulated and analyzed using the SPSS program. From the results of the study, it was obtained that credit rates have a significant effect on credit decision-making, credit guarantees have a significant effect on credit decisions, and credit interest rates and credit guarantees simultaneously have a significant effect on credit-making decisions. The R square value in this study was 52.9% which means that the decision on credit making can be explained by the loan interest rate and credit guarantee of 52.9%, while the remaining 47.1% is explained by other variables not included in this study.
PROSEDUR PENGENDALIAN INTERNAL DALAM MENYELESAIKAN MASALAH SIKLUS PENERIMAAN KAS DAN PENGELUARAN KAS PADA UMKM OTAK KOPI DI KOTA TULUNGAGUNG Hafizah, Elena; baridwan, zaki
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 1 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTInternal Control is an important thing in an organization, this can be seen from the culture and capabilities of the organization in a businnes. The purpose of this study was to determine the procedure to improve internal control in solving the problem of cash receipts and disbrursements cycles at UMKM Otak Kopi at Tulungagug City. This research uses descriptive qualitive methods supported by documentation, observation, and interviews. The results of the analysis of this study still found problems related to recording the cash receipt and disbursement cycles used by UMKM manually, the division of duties and responsibilities of employees was not appropriate, and there was no journal-related recording in the cash receipts and disbursement cycles. To solve this problem, the researchers gave suggestions related to procedures for increasing internal control in the cycle of cash receipts and cash disbursements at UMKM Otak Kopi at Tulungagung City.Keywords: Internal Control, Cash Receipts, Cash Disbursements.ABSTRAKPengendalian internal merupakan hal penting yang ada dalam sebuah organisasi, hal ini bisa dilihat dari budaya dan kemampuan organisasi pada suatu bisnis usaha. Tujuan dari penelitian ini untuk mengetahui prosedur meningkatkan pengendalian internal dalam menyelesaikan masalah siklus penerimaan dan pengeluaran kas pada UMKM Otak Kopi di Kota Tulungagung. Penelitian ini menggunkan metode kualitatif deskriptif didukung dengan dokumentansi, observasi, dan wawancara. Hasil analisis penelitian ini masih ditemukan masalah terkait pencatatan siklus penerimaan dan pengeluaran kas yang digunakan oleh  UMKM masih secara manual, pembagian tugas dan tanggungjawab karyawan belum sesuai, dan belum ada pencatatan terkait jurnal dalam siklus penerimaan dan pengeluaran kas. Untuk menyelesaikan masalah tersebut peneliti memberikan usulan terkait prosedur meningkat pengendalian internal dalam sikluspenerimaan kas dan pengeluaran kas pada UMKM Otak Kopi di Kota Tulungagung.Kata Kunci: Pengendalian Internal, Penerimaan Kas, Pengeluaran Kas

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