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Musamus Accounting Journal
Published by Universitas Musamus
ISSN : 26230577     EISSN : 26567105     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The aims of this Mularev is to provide a venue for academicians, researchers, and practitioners for publishing the original research aerticles or review articles. The scope of the accounting journal published in this journal deals with a contemporary issue in accounting.
Arjuna Subject : -
Articles 101 Documents
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ANALISIS TECHNOLOGY ACCEPTANCE MODEL PADA MAHASISWA DALAM MENJALANKAN BISNIS ONLINE Mohamad Ilham
Musamus Accounting Journal Vol 1 No 1 (2018): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v1i1.1364

Abstract

Generasi muda saat ini cukup mahir dan sangat respon terhadap perkembangan teknologi, dengan berbagai kemudahan dan manfaat yang dirasakan menjadi faktor pendukung bagi generasi muda untuk memulai bisnis online. Tujuan dari penelitian ini adalah untuk menganalisis Technology Acceptance Model pada mahasiswa dalam menjalankan bisnis online. Sistem Teknologi dalam penelitian ini dapat diartikan sebagai pemanfaatan media elektronik dalam menjalankan bisnis online. Jenis peneltian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah mahasiswa Universitas Musamus Merauke yang menjalakan bisnis online. Sampel dalam penelitian ini berjumlah 80 responden, dengan teknik pengambilan sampel dengan menggunakan metode insidental (kebetulan). Data dalam penelitian ini diolah menggunakan alat bantu SPSS 21. Hasil penelitian ini menunjukkan bahwa (1) persepsi kemudahan pengunaan dan pengalaman berpengaruh positif terhadap persepsi kegunaan; (2) persepsi kegunaan, persepsi kemudahan pengunaan dan pengalaman berpengaruh positif terhadap sikap terhadap perilaku penggunaan media elektronik dalam menjalankan bisinis online; (3) Sikap terhadap perilaku berpengaruh positif terhadap perilaku penggunaan media elektronik dalam menjalankan bisis online pada mahasiswa.
ANALISIS PENGARUH DEBT DEFAULT, DISCLOSURE, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Verby Letisya; Okto Irianto
Musamus Accounting Journal Vol 1 No 1 (2018): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v1i1.1365

Abstract

Analysis of the Influence of Debt Default, Disclosure, And Opinion Shopping To Acceptance Of Going Concern Audit Opinion (Empirical Study On Textile And Garment Companies Listed In Indonesia Stock Exchange Period 2012-2016) The purpose of this research is to find out the influence of debt default, disclosure, and opinion shopping toward acceptance of going concern audit opinion. Debt default used current ratio, disclosure was measured by Wallace index, and opinion shopping was measured by dummy variable. While going concern audit opinion was measured by dummy variable. The number of population in this research is all textile and garment companies which is go public and listed in Indonesia Stock Exchange from 2012 until 2016 that is 17 companies. Sampling method used by researchers is purposive sampling there are 7 companies from 2012 until 2016 so that the total observation of this research as many as 35 objects of observation. The data used is secondary data. The analysis technique used is logistic regression with enter method and using Statistical Package for Social Sciences (SPSS) ver 25 application as test equipment. The result of this research shows that partially debt default has a significant negative effect on acceptance of going concern audit opinion, while disclosure, and opinion shopping do not have an effect on acceptance of going concern audit opinion. The test results simultaneously show that the debt default, disclosure, and opinion shopping have a significant effect on the acceptance of going concern audit opinion. Keywords: Going Concern Opinion, Debt Default, Disclosure, and Opinion Shopping
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA PADA PT BANK RAKYAT INDONESIA UNIT AMPERA MERAUKE (STUDI KASUS PADA PT BANK RAKYAT INDONESIA MERAUKE UNIT AMPERA PERIODE 2017) Mario Yorgen Aprian; Paulus Peka Hayon
Musamus Accounting Journal Vol 1 No 1 (2018): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v1i1.1366

Abstract

This research aims to know the performance level of cost center and responsibility at PT Bank Rakyat Indonesia Ampera Units In Merauke. This research is qualitative research. The data used are the data subjects and documentaries. Research on location of PT. Bank Raktyat Indonesia Ampera Units in Merauke. The results of this research show that the accountability of accounting applied in PT Bank Rakyat Indonesia Unit Ampera Merauke, already applied with good can be seen from the realization does not exceed the amount of the budget which in the set and delegation pertaanggungjawaban given and the process of accountability that are controlled by Pt Bank Rakyat Indonesia Ampera Units In Merauke. Keywords: Accounting accountability, performance assessment and cost center
ANALISIS PREDIKSI KEBANGKRUTAN MENGGUNAKAN MODEL ALTMAN Z-SOCRE DAN MODEL INTERNAL GROWTH RATE Dian Safitri; Dina Fitri Septarini
Musamus Accounting Journal Vol 1 No 1 (2018): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v1i1.1367

Abstract

Analysis of Bankruptcy Prediction Using Altman Z-Score Model and Internal Growth Rate Model An Empirical Study on Delisting Companies from Indonesia Stock Exchange Year 2012-2015. This study aims to predict bankruptcy using the Altman Z Score model and the Internal Growth Rate model in delisting companies from the Indonesia Stock Exchange in 2012-2015 and to find the most appropriate model in predicting bankruptcy.The number of companies studied were 12 companies delisted from the Indonesia Stock Exchange 2012-2015 with a year of observation for 3 years before delisting, so that the object of research selected as many as 36 objects of research, with the object that can be studied as many as 24 research objects. The data used is secondary data. Analytical techniques used are Altman Z-Score model and Internal Growth Rate model.Results from 24 objects of the research using modification Altman Z-Score model there are 10 objects that fall into the category of bankruptcy. While using the Internal Growth Rate model there are 12 companies that fall into the category of bankruptcy. From the results of the analysis can be seen that the model of Internal Growth Rate is more appropriate and easier to use to shave bankruptcy of 12 companies delisting from the Indonesia Stock Exchange. Keywords: Altman Z-Score, Internal Growth Rate, and Prediction of bankruptcy.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesiaperiode Tahun 2013-2016) Eswina Ebelin Bajay; Caecilia Henny Setyawati
Musamus Accounting Journal Vol 1 No 1 (2018): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v1i1.1368

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh profitabilitas dan likuiditas terhadap struktur modal. Penelitian ini menggunakan sampel perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2013 sampai dengan 2016. Metode pengambilan sampel adalah purposive sampling.Jumlah perusahaan yang dijadikan sampel dalam penelitian adalah 10 perusahaan dengan periode pengamatan selama 4 tahun sehingga anggota sampel penelitian yang diteliti berjumlah 40 objek perusahaan.Data yang digunakan merupakan data sekunder.Teknik analisis yang digunakan adalah regresi linear berganda dan pengujian hipotesis adalah uji t dan uji f serta nilai R2menggunakan alat uji SPSS 22. Berdasarkan hasil analisis data pengujian parsial (Uji t) variabel profitabilitas (ROE) berpengaruh negative dan tidak signifikan terhadap struktur modal dengan nilai koefisiensi regresi -0,082 dan signifikan 0,337. Variabel Likuiditas (CR) berpengaruh negatif dan signifikan terhadap struktur modal dengan nilai koefisiensi -0,861 dan signifikan 0,000. Hasil uji simultan (ujif) menunjukkan bahwa Profitabilitas dan Likuiditas berpengaruh terhadap struktur modal perusahaan pertambangan dibuktikan dengan nilai R2 sebesar 49,2 % Variabel bebas mampu menjelaskan pengaruhnya pada struktur modal. Kata Kunci : Profitabilitas, likuiditas dan Struktur modal.
Pengaruh Laba Rugi, Opini Audit Dan Lamanya Listing Terhadap Audit Delay Ade Sri Ulita; Agus Nisfur Romdioni
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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Abstract

Criteria set out aims to find out how much it affects the audit delay. Income is measured using profit or loss incurred by the company, audit opinion is measured by looking at the auditor's opinion on the fairness of the company's financial statements, the length of the company listing is measured by the number of days listed in the Stock Exchange Indonesia while audit delay is measured by the number of days the company delayed audited financial report in the Indonesia Stock Exchange. The research method used is multiple regression analysis with purposive sampling method with sample of companies listed on the Indonesia Stock Exchange mining sector. The results showed that the audit delay was influenced by the income and the auditor's opinion and the duration of the listing does not affect the occurrence of audit delay while simultaneously, the profit or loss of the company, Audit opinion and the duration of influential Against Auidt delay.
Determinan Audit Going Concern Perusahaan Manufaktur Di Indonesia Nurhidayah Nurhidayah
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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Abstract

This research aims to find the determinants of affecting audit going concern of manufacturing firms in Indonesia. The manufacturing firms listed in Indonesian Stock Exchange become the sample of this research. The data are processed using descriptive statistics and tested using logistic regression. The results find that firms’ growth, profitability, and solvability can not affect the audit going concern, but liquidity is found to affect audit going concern. The implication of this research is addressed to the firm which should keep the going concern, not only for the sake of the image to the investment , but it also for operasional activities with paying the attention of some financial ratios in this research. Keywords: firms’ growth, profitability, liquidity, solvability, audit going concern.
Implementasi Peraturan Pemerintah (Nomor 23 Tahun 2018) Pada Usaha Mikro Kecil Dan Menengah Geby Liany; Mohamad Ilham
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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Abstract

This research aims to find out how micro small and medium enterprises in Merauke District have known and obeyed the provisions of government Regulation number 23 year 2018. The object of this research is SMES in Merauke Regency with the number of samples of 9 SMES listed as taxpayers and employees of KPP Merauke. This research uses qualitative methods. The results of the research of most SMES are aware of and comply with the provisions of government Regulation Number 23 year 2018 although still found taxpayers are still late when making tax payments and some are not yet obedient due to lack of Information and understanding as taxpayers. In the case of taxpayers ' compliance, known SMES actors belong to formal compliance that is carrying out the tax administration obligations but not yet legally compliant. Keywords: UMKM, Compliance
Pengaruh Belanja Modal Terhadap Infrastruktur Dan Pengembangan Ekonomi Antar Wilayah Provinsi Papua Kristianus Hiktaop; Paulus Peka Hayon
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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Abstract

The objective of this study is to explain the consequences of capital expenditure on the infsrastructure and economic development between regions in the Papua province. A WarpPLS-based structural equation modeling analysis is chosen as the test model. Regional financial management is suspected to be less optimal because of the low self-reliance rate and the level of employee spending allocation is higher than the allocation rate of capital expenditure. The results of this study indicate that the financial management of the expenditure, especially capital expenditure, is positively affecting the infrastructure between the provinces of Papua. However, capital expenditure is negatively influential and does not imply the development of the regional economy. Infrastructure provides a negative impact on the economic development between regions during the research period. Thus, general financial management is not yet quality. Keywords: capital expenditure, infrastructure, and Economic development
Pengaruh Keanekaragaman Manajemen Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan Agus Nisfur Romdioni; Ade Sri Ulita
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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Abstract

This study examines the diversity of management in the disclosure of corporate social responsibility. Management diversity is measured based on gender diversity and national diversity. The population in this study reports mining companies listing on the Indonesia Stock Exchange in 2013-2015 The sample used by 15 companies is based on the purposive sampling method. Data analysis uses multiple regression analysis with the help of SPSS analysis tools. The results of the analysis test show that gender diversity and diversity of foreigners on the board of commissioners and managers influence the level of corporate social responsibility disclosure. This article offers important implications for companies to pay attention to the proportion of management diversity in order to produce good decisions so that companies can report and implement CSR programs on an ongoing and periodic basis. Keywords: CSR, gender, nationality, diversity

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