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INDONESIA
Competitive Jurnal Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Tangerang
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Economics, Econometrics & Finance
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 283 Documents
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PROFIT MANAGEMENT PRACTICES IN CONSUMER GOODS COMPANIES WITH PROFIT QUALITY AS INTERVENING Sari, Petty Aprilia; Merida, Merida; Rays, Muh.
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11316

Abstract

This study aims to demonstrate empirically how the influence of ownership structure, tax planning, earnings management and earnings quality, and to investigate whether ownership structure, tax planning affects earnings management through the quality of earnings as an intervening variable. The data used in this study were obtained financial data from the financial statements of each company. The analysis method is path analysis using multiple regression with EViews version 12. The population used in this study is consumer goods company listed on the Indonesia Stock Exchange in 2018-2021, with a total sample of 9 companies. This research found that the variable institutional ownership, managerial ownership has no effect on earnings management, while tax planning have a effect on earnings management. Variable institutional ownership, managerial ownership has no effect on earnings quality, while tax planning have a effect on earnings quality. Earnings quality have negative influence the earnings management. The relationship of ownership structure variables in this case only institutional ownership, managerial ownership had no effect on the earnings management through quality of earnings as an intervening variable, while tax planning have a effect on the earnings management through quality of earnings as an intervening variable.
LEVERAGE, FIRM SIZE, PROFITABILITY DAN FINANCIAL DISTRESS TERHADAP PENGAMBILAN KEPUTUSAN HEDGING Mauliana, Nina; Lailiyah, Elliv Hidayatul; Rosiawan, Rizky Wahyudha
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.12223

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Leverage, Firm Size, Profitability dan Financial Distress terhadap pengambilan keputusan lindung nilai, pada Perusahaan di sektor Transportasi dan Logistik periode 2018-2022. Jenis penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah Perusahaan di sektor Transportasi dan Logistik tahun 2018-2022. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 19 perusahaan sebagai Sampel. Analisis dan pengujian hipotesis penelitian menggunakan alat berupa perangkat lunak komputer SPSS (Statistical Package For Social Science) menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa Leverage tidak berpengaruh pada pengambilan keputusan lindung nilai, Ukuran Perusahaan tidak berpengaruh pada pengambilan keputusan lindung nilai, Profitabilitas memiliki efek positif dan signifikan pada pengambilan keputusan lindung nilai, dan Financial Distress tidak berpengaruh pada pengambilan keputusan lindung nilai.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PULP DAN KERTAS DI BURSA EFEK INDONEISA Faizaturrahmi, Faizaturrahmi; Handajani, Lilik
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11983

Abstract

This study aims to analyze the impact of financial variables such as Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Total Assets Turnover (TAT), and Earnings Per Share (EPS) on the stock returns of companies. The analysis is conducted using historical data from manufacturing companies listed on the stock market. The results of the study indicate that the Current Ratio (CR) and Debt to Equity Ratio (DER) do not have a significant influence on stock returns, while Return On Assets (ROA) has a positive and significant impact. The Total Assets Turnover (TAT) variable has a negative but not significant effect, whereas Earnings Per Share (EPS) has a positive and significant influence on stock returns. For investors, it is recommended to consider various financial and operational factors holistically when making investment decisions. While ROA and EPS have shown to positively influence stock returns, relying solely on these indicators may not be sufficient. It is crucial for investors to also take into account the overall financial health and operational efficiency of the company, market conditions, and other external factors that may affect the company’s performance. Diversifying investments and regularly monitoring financial metrics can also help in mitigating risks and enhancing the potential for higher returns. In conclusion, this study underscores the importance of comprehensive financial analysis in investment decision-making. By understanding and evaluating multiple financial variables, investors can make more informed and strategic choices, ultimately leading to better investment outcomes.
DETERMINASI PENERIMAAN DANA KREDIT PADA UMKM DI KECAMATAN KARAWANG TIMUR Rosalina, Shinta; Lukita, Carolyn; Astriani, Devi
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11478

Abstract

Indonesia's economic growth raises various challenges that must be faced by MSME workers. The majority of challenges faced by MSMEs are related to a lack of capital to develop their business, so they require financial support from financial institutions. The aim of this research is to find out whether the implementation of SAK EMKM, socialization of SAK EMKM, business size, and perceived usefulness have an influence on the receipt of credit funds. The method applied in the research is a quantitative approach. The population studied consisted of 3,157 MSMEs in East Karawang. The sample was selected purposively with 97 respondents who met certain criteria. The respondents who were the research subjects were MSMEs in East Karawang District, Karawang Regency. Data analysis was carried out using Partial Least Square Structural Equation Modeling (PLS-SEM) with the help of SmartPLS version 4.0. The model analyzed includes measurement and structural aspects, as well as hypothesis testing. The research results show that the implementation of SAK EMKM, business size, and perceived usefulness have a significant influence on the receipt of credit funds. However, the socialization of SAK EMKM has no influence on the receipt of credit funds for MSMEs.
ANALISIS ALOKASI DANA DESA TERHADAP KEMISKINAN DALAM PENINGKATAN PERTUMBUHAN EKONOMI DESA MEDAN SINEMBAH Kembaren, Nurul Fadhilah Yusri; Syarvina, Wahyu; Rahmani, Nur Ahmadi Bi
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11738

Abstract

The aim of this research is to determine the allocation of village funds to poverty in increasing the economic growth of Medan Sinembah Village. The method used in this research is descriptive qualitative with primary data sources. In this research, data was obtained from informants by direct interviews with parties who understand the distribution of Village Fund Allocations (ADD) to Medan Sinembah Village. The results of the research show that village funds are not distributed evenly, the distribution of funds is not on target, such as funds being distributed to people who have sufficient economic conditions while poor people do not receive village funds, and Village Fund Allocation (ADD) cannot increase economic growth in Medan Sinembah Village due to many other needs. The amount of funds provided by the government is not distributed properly to the people. Therefore, it can be recommended that more attention be paid to collecting data on the distribution of funds so that they are rightly targeted to the people who need them, and distribute all the funds provided by the government or at least 80% of government funds so that Medan Sinembah Village can increase economic growth with sufficient funds. 
PENGARUH FINANCIAL LITERACY, LIFESTYLE , DAN SOCIAL INFLUENCE TERHADAP MINAT PENGGUNAAN QRIS PADA GENERASI X DI KOTA DENPASAR Widiantari, Komang Sri; Pramesti, Ni Putu Desya Arimasrani Putri
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.10732

Abstract

Currently, Financial Technology (Fintech) is developing rapidly and changing people's lifestyles in terms of payments. Payment using QRIS is one form of fintech progress, but in generation x payments using QRIS are still relatively low. This research aims to determine the influence of financial literacy, lifestyle and social influence on interest in using QRIS among generation x in the city of Denpasar. The theory used in this research is the Theory of Planned Behavior (TPB). The population in this study is generation x who uses QRIS, but the exact population numbers are unknown. With a sample size of 65 respondents determined using the hair formula. The data collection technique uses a questionnaire via Google Form. The type of data is quantitative with data analysis using multiple linear regression using the SPSS program. The results of this research are that financial literacy has a significant positive effect on interest in using QRIS, lifestyle has a significant positive effect on interest in using QRIS, social influence has a significant positive effect on interest in using QRIS.
SISTEM PENGENDALIAN INTERNAL DALAM MENINGKATKAN EFEKTIVITAS PENGELOLAAN KAS DAN SETARA KAS PADA PT. KAWASAN INDUSTRI MEDAN (PERSERO) Rat, Mohan
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.9974

Abstract

The aim of this research is to examine how PT. Medan Industrial Estate manages cash and cash equivalents related to the internal control system. Whether internal control over the management of cash and cash equivalents has been implemented in accordance with the principles of Financial Accounting Standards (SAK) is the main concern of this research. Qualitative descriptive research is the research methodology used, that is, actual data is analyzed, processed, and research findings are explained. Research findings show that PT. Medan Industrial Estate's internal control over the management of cash and cash equivalents is effective and in line with the policies set by company management.   
STRATEGI OPTIMALISASI PENGELOLAAN ZAKAT, INFAQ, DAN SHADAQAH (ZIS) DALAM MENDORONG PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS (SDGS) PADA LAZISMU DIY Aunillah, Radya Gayuh; Hidayah, Khusnul
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11774

Abstract

Zakat, Infaq, and Shadaqah (ZIS) are the three pillars of Islam that play a significant role in both religious and social spheres, including poverty alleviation. Indonesia holds immense ZIS potential, reaching an estimated RP 327 trillion annually. Consequently, this research aims to analyse ZIS management's approach to poverty eradication and its methods, tactics, and optimization. The results show that LAZISMU Yogyakarta uses a well-organised ZIS management system with a focus on enhancing accountability, professionalism, efficiency, and effectiveness. The research was qualitative and used a case study design. The optimisation of ZIS management at LAZISMU Yogyakarta has made positive contributions to the attainment of SDGs, specifically poverty alleviation, as evidenced by the increased income of ZIS recipients in social and economic activities. This study recommends that LAZISMU Yogyakarta continue and enhance economic empowerment programs, strengthen partnerships, and further improve the accountability, professionalism, efficiency, and effectiveness of ZIS management.
PERAN DAN TANGGUNG JAWAB AUDITOR EKSTERNAL DETEKSI DINI KECURANGAN AKUNTANSI BERDASARKAN LAPORAN KEUANGAN AUDITEE Sumaryanto, Sumaryanto; Witanto, Aurelia Calista
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11717

Abstract

Tindakan kecurangan yang dilakukan mengakibatkan kerugian pada suatu organisasi. Sebagai auditor eksternal yang melakukan audit, memiliki peran dan tanggung jawab dalam mengatasi tindakan kecurangan tersebut. Penelitian ini membahas tentang peran dan tanggung jawab auditor eksternal dalam mendeteksi kecurangan dini berdasarkan laporan keuangan auditee menggunakan metode kualitatif deskriptif dan bersumber dari data primer. Auditor memiliki tanggung jawab dalam memberikan opini atas kewajaran laporan keuangan yang disajikan dan mengidentifikasi tanda-tanda adanya dugaan kecurangan. Pengumpulan data menggunakan wawancara, literrature review, dan triangulasi sumber data dan triangulasi metode. Tujuan penelitian ini adalah untuk mengetahui peran dan tanggung jawab auditor eksternal dalam mendeteksi kecurangan berdasarkan laporan keuangan auditee. Objek penelitian ini adalah Kantor Akuntan Publik ABC. Berdasarkan hasil penelitian ini bahwa melaksanakan proses audit khususnya dalam mendeteksi kecurangan diperlukan pemahaman yang mendalam mengenai prosedur audit, pengendalian internal, dan komunikasi yang efektif dengan manajemen. Kecurangan bisa terjadi pada akun kas, piutang, dan hutang, karena lemahnya pengendalian internal dan SOP yang tidak dijalankan dengan baik. Upaya auditor dalam mendeteksi kecurangan dengan mendesain program audit yang tepat dan melakukan evaluasi sistem pengendalian internal. Memperkuat pengendalian internal dan menjalankan SOP dengan baik sangat penting untuk mencegah kecurangan dan memastikan tata kelola perusahaan baik.
PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kurniawan, Miko Katon; Hidayat, Vinny Stephanie
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11488

Abstract

The aim of this research is to examine the application of e-Samsat and tax sanctions in influencing motor vehicle taxpayer compliance with the Cimahi Samsat. For this reason, a sample of 70 people was selected. Data was obtained through distributing questionnaires. Multiple regression analysis was the technique applied for data analysis. Verified test results show that the implementation of e-Samsat has no effect on taxpayer compliance and tax sanctions have a positive and significant effect on tax compliance.

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