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INDONESIA
JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN)
Published by Sekolah Tinggi Ilmu Ekonomi Surya Nusantara
ISSN : 2086681X     EISSN : 26548216     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Jurakunman atau Jurnal akuntansi dan manajemen adalah sebuah jurnal yang didedikasikan untuk dunia ilmu pengetahuan khususnya dalam bidang akuntansi manajemen. Jurnal ini diharapkan akan menjadi wadah bagi para peneliti dan dosen dilingkungan STIE Surya Nusantara maupun dari luar lingkungan STIE Surya Nusantara didalam menerbitkan akan hasil penelitian mereka. Jurakunman akan selalu berkomitmen untuk dapat ikut serta dalam memberikan sumbangsih bagi pengembangan ilmu pengetahuan khususnya dalam bidang akuntansi dan manajemen.
Arjuna Subject : -
Articles 9 Documents
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Search results for , issue "Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023" : 9 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM INFORMASI AKUNTANSI KEUANGAN DI DESA KECAMATAN PORTIBI KABUPATEN PADANG LAWAS UTARA asnita khoiriyah
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

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Abstract

This study aims to examine what factors influence the use of Financial Accounting Information Systems (AIS). In the village of Portibi District, North Padang Lawas Regency, the problems that occur are not yet optimal in using the use of village financial accounting information systems because the system is always changing, which causes the use of accounting information systems to be integrated and computerized. The research design is quantitative research. The sample in this study was the village head, village secretary, financial officer in each village, Portibi sub-district, and accounting department. The sampling technique used the purposive sampling method, namely taking samples from the population based on certain criteria with 108 respondents. The data source used in this study was primary data with research instruments in the form of questionnaires. The collected data was then analyzed using multiple linear regression analysis techniques. Regarding User Involvement (0.187), it is greater than the 5% alpha (0.05) or the ttable value (1.65922) (n-k=108-5=103), so it is concluded that the Factors Affecting the Financial Accounting Information System in the Portibi District Village North Padang Lawas Regency has a significant effect, while the variable based on the partial test (t test) has a significant value of 0.017 which is greater than the 5% alpha (0.05) or the ttable value (1.65922) (n-k=108-5=103) So it can be concluded that regarding The Personal Engineering program on the financial accounting information system in the Portibi sub-district, North Padang Lawas Regency did not have a significant effect.
ANALISIS FINANCE PERFORMANCE DAN FINANCE DISTRESS SEBELUM DAN SELAMA PANDEMI COVID-19 (Study Empiris Perusahaan Sektor Industri Barang Konsumsi di BEI) Adat Muli Peranginangin; Melida Wati Sianturi
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

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ABSTRAKPenelitian ini membahas tentang dampak dari krisis yang ditimbulkan oleh pandemic covid-19. Adapun rumusan masalah dari penelitian ini bertujuan untuk mengetahui seberapa signifikan perbedaan yang ditimbulkan oleh pandemic covid-19 pada finanacial performance (ROA, ROE, NPM) serta financial distress perusahaan industri barang konsumsi di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder dan merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Populasi meliputi perusahaan industri barang konsumsi di BEI, kemudian dipilih menggunakan teknik purposive sampling, didapatkan sampel sejumlah 11 perusahaan industri barang konsumsi yang memenuhi kriteria. Adapun proksi yang digunakan mengukur financial distress menggunakan Wilcoxon sisgn rank test. Hasil penelitian mengungkapkan bahwa rasio financial performance yang meliputi ROA, ROE, dan NPM pada perusahaan industri barang konsumsi mengalami perbedaan yang tidak signifikan, sedangkan financial distress (Z-score) perusahaan industri barang konsumsi juga mengalami perbedaan yang tidak signifikan antara sebelum dan selama pandemi covid-19. Berdasarkan hasil tersebut, diharapkan bagi manajemen perusahaan untuk segera memperbaiki kondisi kesehatan keuangan perusahaan yang memburuk selama pandemi, sehingga bisa terbebas dari pot6ensi kebangkrutan.Kata kunci : ROA, ROE, NPM dan Altman Z-score
Pengaruh Citra Merek, Kualitas Produk, dan Harga terhadap Keputusan Pembelian Smartphone Samsung pada Mahasiswa Institut Teknologi Indonesia Afina Putri Vindiana; Fauziah Lestari
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

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Abstract

The aim of this study is to determine the effect of brand image, product quality, and price on purchasing decision on Samsung smartphone within the students of Institut Teknologi Indonesia. 163 respondents were collected using purposive sampling, which means that each respondent has to be a user of a Samsung smartphone. This study used Structural Equation Modelling (SEM) with Partial Least Square (PLS) approach on SmartPLS3 Software as an analysis method. The results of this study showed: 1). Brand image has significant effect on purchasing decision with an original value of 0.165 and P-value of 0.071. 2). Product quality has significant effect on purchasing decision with an original value of 0.454 and P-value of 0.000. 3). Price has significant effect on purchasing decision with an original value of 0.358 and P-value of 0.000. 4). The result of Goodness of Fit (GoF) in this study showed that the model is strongly fit and matched its variables with a value of 0.455. 
PENGARUH PROFESIONAL AUDITOR TERHADAP KUALITAS AUDITOR Kartini Hutagaol
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

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Abstract

               This study aims to see how the influence of professional auditors on the quality of auditors. Reports that can be trusted with good audit quality reduce fears of manipulation in the financial statements presented a company and can increase public confidence in the reliability of reports financial statements that have been audited by a public accountant. Findings in research that the professionalism of the auditor agrees to be implemented. This can be seen from the acquisition % auditor professionalism score of 72.40%. Furthermore, the findings about quality audit that the overall quality of the audit agrees to be carried out. Then that quality can build the credibility of information and quality of financial reporting information can help users to get useful information., this can be seen from the acquisition of % audit quality score of 75.11%. To see professional influence auditor on auditor quality is calculated using the SPSS program, with a value correlation coefficient of 0.538, this means that there is a relationship between auditor professionalism on audit quality. Correlation coefficient of 0.538 are in the medium category (0.40 - 0.5999). Next, the sig. = 0.02 less than 0.05 this shows that there is a significant relationship between auditor professionalism on audit quality. From the correlation table it is found that the value of p. value of 0.000 is below 0.05 this shows that even though the correlation coefficient is 0.538gives a moderate effect but based on statistical tests that there is a significant effect significant of the auditor's professionalism variable on audit quality Keywords : Professional Auditor, Quality Auditor
Pengaruh Tingkat Financial Distress terhadap Strategi Manajemen Laba pada Masa Pandemi Covid-19 Charlie Chen; Tanggor Sihombing
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

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Abstract

Pandemi COVID-19 memberikan dampak yang cukup besar bagi kinerja keuangan perusahaan. Tahap awal financial distress merupakan masalah profitabilitas di mana perusahaan masih memiliki alat-alat likuid untuk membayar kewajiban jatuh temponya. Ketika financial distress berkelanjutan, akan membuat perusahaan berada pada kondisi yang lebih ekstrim di mana perusahaan sudah tidak dapat membayar kewajiban yang jatuh tempo dengan menggunakan alat-alat likuid lagi. Hal ini menarik perhatian auditor untuk melakukan pengawasan. Menurut teori keagenan, hal ini menciptakan peluang bagi manajer untuk melakukan praktik manajemen laba. Penelitian ini bertujuan untuk mengetahui pemilihan praktik manajemen laba saat kondisi financial distress pada pandemi COVID-19. Menurut teori kontigensi, pemilihan strategi manajemen laba dipilih berdasarkan kondisi perusahaan tersebut. Penelitian ini menggunakan model Three Stage Dynamic Financial Distress yang dikembangkan oleh Farooq pada tahun 2018 yang dinilai dapat mengukur tingkat financial distress lebih baik dibandingkan dengan model sebelumnya. Penelitian ini dilakukan terhadap 210 perusahaan yang terdaftar dalam Bursa Efek Indonesia pada periode 2020 yang merupakan tahun di mana pandemi COVID-19 pertama kali terjadi di Indonesia. Hasil penelitian ini menunjukkan pada pandemi COVID-19, perusahaan cenderung melakukan praktik manajemen laba akrual pada tingkat awal dan akhir financial distress sedangkan tidak melakukan praktik manajemen laba pada industri yang paling terdampak pandemi COVID-19. Kata kunci: COVID-19, Financial distress, manajemen laba akrual, manajemen laba riil
ANALISIS LAPORAN KEUANGAN UNTUK MEMPREDIKSI POTENSI TERJADI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL SPRINGATE: (STUDI KASUS) PADA PT. ASTRA INTERNATIONAL TBK YANG TERDAFTAR DIBURSA EFEK INDONESIA Thorman Lumbanraja
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

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ABSTRAK This study aims to determine the level of financial distress by using the springate method at PT. Astra International, Tbk. The method used in this research is descriptive method and the data collected is financial report data in 2010-2016 to predict the potential for financial distress. This study uses a quantitative research type and the data source in this study is secondary data in the form of the company's annual financial reports. The data collection technique in this study was the documentation method using data from www.idx.go.id. Variable measurement is done by analyzing the company's financial statements and the data analysis method used in this study is springate ratio analysis. From the results of research using the springate analysis method, it shows that it is likely that the company will experience financial distress in the future when viewed from the results of the analysis of the financial statements of PT. Astra International, Tbk.From the results of the prediction of financial distress in PT. Astra International, Tbk has not experienced any financial distress, and this company is still in good health or not bankrupt, but if it is not handled quickly, it is likely to experience financial distress because the value decreases each year.Keywords: Financial Statements, Financial Distress, Springate
ANALISIS PENILAIAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Frans Habrizons
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui penilaian kinerja keuangan perusahaan menggunakan metode Economic Value Added (EVA) pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia. Pada penelitian ini metode analisis data yang digunakan adalah statistik deskriptif. Hasil yang di dapat setelah melakukan penelitian yaitu Nilai EVA pada perusahaan manufaktur sektor industri barang konsumsi tahun 2015-2017 mengalami hasil yang baik walaupun terjadi hasil yang fluktuaktif pada tahun-tahun penelitian. Dengan demikian para manajer telah mampu memberikan hasil yang positif terhadap penyandang dana perusahaan.
Pengaruh Legalitas Usaha, Packaging produk dan Labelisasi Halal MUI terhadap Peningkatan Volume Penjualan Produk, Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Cilacap Selatan Kabupaten Cilacap Hakim akim
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

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The purpose of this study 1. To find out the effect of business legality on sales volume of micro, small and medium enterprise products (MSMEs) in South Cilacap District, Cilacap Regency. 2. Changing the effect of product packaging on sales volume for micro, small and medium enterprise (MSMEs) products in Cilacap Selatan District, Cilacap Regency. 3. Changing the effect of the MUI Halal Labeling on sales volume of micro, small and medium enterprise (MSMEs) products in South Cilacap District, Cilacap Regency. 4. Changing the effect of business legality, Product Packaging and MUI Halal Labeling on sales volume of micro, small and medium enterprise (MSMEs) products in South Cilacap District, Cilacap Regency.In this study using quantitative methods with the type of associative research. The sampling technique uses saturated sampling techniques. The data used is primary data. The data collection technique used a questionnaire which was distributed to 47 MSMEs in the South Cilacap District. Methods of data analysis in research, using the classical analysis assumption test, t test, f test multiple linear regression and terminationThe results of this study indicate that (1) business legality, Product Packaging and Halal Labeling have a positive and significant effect on sales volume for micro, small and medium enterprise (MSMEs) products in South Cilacap District, Cilacap Regency. (2) Product packaging has a positive and significant effect on sales volume for micro, small and medium enterprises (MSMEs) in Cilacap Selatan District, Cilacap Regency Keywords: Business Legality, Product Packaging, MUI Halal Labeling and Increasing Product Sales Volume
Pengaruh Curent Ratio dan Total Assets Turnover Terhadap Financial Distress Pada Sektor Transportasi dan Logistik yang Terdaftar di BEI 2017-2021 Mela Apriyanti
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 16, No 1 (2023): JURAKUNMAN, JANUARI 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

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Financial distress can be interpreted as a decrease in the company’s financial condition before bankrupty. As a financial distress prediction model, this study aims to determine the effect of Liquidity (Curent Ratio) And Activity (Total Assets Turnover) on Financial Distress in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The research method to be used in the study is Panel Data Regression Analysis use the Eviews program with a significance level of 5% . The results of this study shows that Liquidity (Curent Ratio) has no effect on Financial Distress, while Activity (Total Assets Turnover) has a negative effect on Financial Distress. But simultaneously, Liquidity (Curent Ratio) and Activity (Total Assets Turnover) have an effect on Financial Distress. This research indicates that that liquidity (current ratio) is not a factor that affects financial distress while activity (total assets turnover) is a factor that affects financial distress.Keywords : Activity; Curent Ratio; Financial Distress; Liquidity; Total Assets Turnover

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