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Account : Jurnal Akuntansi, Keuangan dan Perbankan
Published by Politeknik Negeri Jakarta
ISSN : 23389653     EISSN : 25490575     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Account merupakan jurnal yang diterbitkan untuk memberikan masukan bagi pengembangan ilmu pengetahuan dibidang akuntansi, keuangan dan perbankan. Artikel yang dimuat di jurnal ini merupakan kajian teoritis dan hasil riset terapan dibidang akuntansi, keuangan dan perbankan,
Arjuna Subject : -
Articles 195 Documents
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Kinerja Lingkungan dan Kebijakan Hutang Pengaruhnya terhadap Sustainable Growth Rate Melalui Profitabilitas Trisnani Indriati; Nana Nawasiah; Bayu Retno W
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 1 (2022): EDISI JUNI 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v9i1.4586

Abstract

Perusahaan dalam menjalankan bisnisnya memiliki tujuan utama, yaitu untuk memperoleh laba yang tinggi dan meningkatkan nilai perusahaan. Jika laba semakin meningkat maka merupakan sinyal pertumbuhan yang positif bagi perusahaan. Selain laba perusahaan, alternatif pengukuran yang sering digunakan sebagai pengukur kinerja perusahaan yaitu Sustainable Growth Rate (SGR). SGR dipengaruhi oleh beberapa variabel, antara lain ditentukan oleh kinerja lingkungan, kebijakan hutang dan profitabilitas. Tujuan penelitian ini adalah untuk menguji pengaruh langsung kinerja lingkungan, kebijakan hutang, profitabilitas terhadap SGR. Penelitian ini menempatkan profitabilitas sebagai variabel intervening yang memediasi pengaruh kinerja lingkungan dan kebijakan hutang terhadap SGR. Obyek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019 yang mengikuti kegiatan PROPER. Analisis data menggunakan analisis jalur (path analysis) dengan software SmartPLS 3 menguji pengaruh variabel intervening dan uji t. Hasil penelitian pertama menunjukkan bahwa kinerja lingkungan, kebijakan hutang dan profitabilitas berpengaruh terhadap SGR. Sedangkan profitabilitas memediasi pengaruh kinerja lingkungan dan kebijakan hutang terhadap SGR. Kata kunci: Kinerja Lingkungan, Kebijakan Hutang, Profitabilitas, Sustainable Growth Rate
ANALISIS KELAYAKAN PEMBUKAAN ANGKRINGAN PUKIS PEGON DI JALAN LAPANGAN TEMBAK CIBUBUR Syifa Istiqomah; Ali Masjono Muchtar; Sylvia Rozza
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 1 (2022): EDISI JUNI 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v9i1.4587

Abstract

Pukis Pegon merupakan salah satu jajanan pasar yang dimodifikasi dengan berbagai varian rasa. Usaha milik perorangan ini ingin membuka angkringan di Jalan Lapangan Tembak, Cibubur. Analisis kelayakan bisnis perlu dilakukan agar dapat terhindar dari risiko kerugian. Penelitian ini menggunakan aspek finansial dan non finansial sebagai penilaian. Aspek finansial dinilai dengan menghitung NPV, PBP, Indeks Profitabilitas, IRR, dan ARR. Sementara aspek non finansial terdiri dari aspek hukum, pasar dan pemasaran, manajemen, teknis, dan lingkungan. Pengambilan data dilakukan dengan wawancara, survey masyarakat, dan studi literatur. Setelah melakukan perhitungan aspek finansial, diperoleh NPV sebesar Rp 28.558.239, PBP selama 1 tahun 1 bulan 16 hari, Indeks Profitabilitas sebesar 3,53, IRR sebesar 86,58%, dan ARR sebesar 74,77%. Untuk aspek non finansial terdapat beberapa hal yang perlu dievaluasi dan dokumen yang perlu dilengkapi. Sehingga pembukaan angkringan Pukis Pegon di Jalan Lapangan Tembak dikatakan layak untuk dijalankan namun perlu evaluasi pada beberapa aspek non finansial. Kata kunci: analisis kelayakan, aspek finansial, aspek nonfinansial
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DWELLING TIME PETI KEMAS DI PELABUHAN TANJUNG PRIOK Rodiana Listiawati; Tubagus Muhamad Reza Fauzan; Ansori *
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 1 (2022): EDISI JUNI 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v9i1.4588

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh dari faktor pre clearance, custom clearance, dan post clearance baik secara parsial maupun simultan terhadap dwelling time peti kemas di pelabuhan Tanjung Priok, serta untuk melihat faktor manakah yang paling dominan dalam dwelling time peti kemas di pelabuhan Tanjung Priok. Data sekunder yang didapatkan dari Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok sebagai data yang akan diolah dalam penelitian ini. Kemudian data di analisis dengan metode analisis regresi linier berganda menggunakan SPSS versi 26. Hasil penelitian menunjukan bahwa faktor pre clearance, custom clearance, dan post clearance mempunyai pengaruh yang signifikan baik secara masing-masing maupun secara bersama-sama terhadap dwelling time peti kemas di pelabuhan Tanjung Priok. Dari ketiga faktor yang di uji, dihasilkan faktor yang paling dominan mempengaruhi dwelling time peti kemas di pelabuhan Tanjung Priok adalah faktor pre clearance. Kata kunci: Dwelling Time, Peti Kemas, Pre Clearance, Custom Clearance, Post Clearance
Komputerisasi Pencatatan Akuntansi dan Pelaporan Keuangan berbasis Microsoft Excel pada UMKM Umita Food and Drink Rahmanita Vidyasari; Febriyan *
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 1 (2022): EDISI JUNI 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v9i1.4589

Abstract

Komputerisasi pencatatan akuntansi untuk UMKM bermanfaat untuk meningkatkan usaha bisnis serta menghasilkan laporan keuangan yang nantinya dapat digunakan untuk mengajukan pendanaan. Hambatan administrasi pencatatan dan pelaporan yang tidak seragam untuk setiap mitra/cabang menjadi permasalahan untuk UMKM Umita Food and Drink (Umita F&D). Tujuan penelitian ini yaitu membuat aplikasi pencatatan akuntansi dan pelaporan keuangan pada beberapa mitra/cabang UMKM Umita F&D sehingga memiliki keseragaman pelaporan untuk diberikan kepada pihak pusat yang nantinya membantu pengambilan keputusan bagi UMKM Umita F&D ke depannya. Penelitian ini dilaksanakan menggunakan metode kualitatif deskriptif dengan metode studi kasus. Data dikumpulkan dengan metode observasi dan wawancara langsung untuk mengidentifikasi permasalahan dilanjutkan dengan analisis kebutuhan data, perancangan sistem menggunakan diagram DFD dan implemetasi sistem berbasis Microsoft Excel menggunakan pemograman VBA. Hasil penelitian menghasilkan sebuah aplikasi pencatatan akuntansi dan pelaporan keuangan yang sesuai dengan standar SAK EMKM untuk UMKM Umita F&D. Kata Kunci: UMKM, Aplikasi Pencatatan Akuntansi, Laporan Keuangan
RZFS ANALISIS PENGARUH INTEGRASI SUPPLY CHAIN MANAGEMENT TERHADAP KINERJA BISNIS UMKM DI KOTA MEDAN PADA MASA COVID 19 Rabbli Siregar; Meyra Rizky Azhary
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 2 (2022): EDISI DESEMBER 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v9i2.4611

Abstract

This study develops the developing writing on Supply Chain Integration (SCI), which is how much a maker decisively teams up with its store network accomplices and cooperatively oversees intra and between hierarchical cycles of SMEs in the City of Medan during the Covid-19 time, to accomplish a consistent stream. viable and productive. items and administrations, data, cash and choices, to offer most extreme benefit to clients. Past examination has been conflicting in its discoveries on the connection among SCI and execution. We property this irregularity to the deficient meaning of SCI, specifically, the propensity to zero in on client and provider joining just, barring the significant focal connection of inner reconciliation. We concentrate on the connection between the three components of SCI, functional and business execution, from both a possibility and design point of view. In applying the possibility approach, progressive relapse was utilized to decide the effect of individual SCI aspects (clients, providers, and inside combination) and their collaborations on execution. The discoveries from the possibility and design approach show that SCI is connected with functional and business execution. Besides, the outcomes show that inward and client combination is more firmly connected with further developed execution than provider incorporation.
Analisis Pengaruh Halal Awareness, Religiusitas, Gaya Hidup, dan Viral Marketing terhadap Keputusan Pembelian Produk Skincare dan Kosmetik Halal (Studi pada Generasi Z di DKI Jakarta) Rifa Amalia; Dr. Sylvia Rozza, S.E., M.M.
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 2 (2022): EDISI DESEMBER 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v9i2.4688

Abstract

ABSTRACT The demand for halal products in the world is now increasing because the number of Muslim population continues to increase as well. But, the demand for halal cosmetics and beauty products is not that strong compared to the halal food sector. This research aims to analyze the effect of halal awareness, religiosity, lifestyle, and viral marketing on purchase decisions for halal skincare and cosmetic products. The population of this research is all Muslim consumers of Generation Z in DKI Jakarta who have bought and used any brand of skincare and cosmetics. The statistic tool used is SEM (Structural Equation Modeling with data processing LISREL 8.8. Number of samples taken is 235 respondents. Results showed that halal awareness, lifestyle, and viral marketing had a positive and significant effect on purchase decisions for halal skincare and cosmetics, while, religiosity did not affect. The results of this study are expected to be useful for industry stakeholder/producers of halal skincare and cosmetics in developing marketing strategies to reach consumer purchase decisions, especially Generation Z. Keywords: Halal Awareness, Religiosity, Lifestyle, Viral Marketing, Purchase Decisions
Analisis Pengaruh Literasi Zakat, Pendapatan dan Altruisme terhadap Keputusan Muzakki Dalam Membayar Zakat Profesi Melalui Lembaga Zakat Dengan Transparansi Sebagai Variabel Moderating (Studi Pada Muzakki DKI Jakarta) Shalsa Alfira Oktaviani
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 2 (2022): EDISI DESEMBER 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v9i2.4689

Abstract

ABSTRACT This study aims to analyze the effect of Zakat Literacy, Income and Altruism on muzakki’s decisions in paying professional zakat through zakat institutions with transparency as a moderating variable. The method used is quantitative with primary data (questionnaires distributed to muzakki of DKI Jakarta). The sample used is purposive sampling with 107 respondents. The results of this study indicate that zakat literacy on the decision of muzakki to pay professional zakat has a positive and significant relationship, income towards the decision of muzakki to pay professional zakat has a positive and significant relationship and altruism towards the decision of muzakki to pay professional zakat has a positive and significant relationship. Zakat literacy, income and altruism on the decision of muzakki to pay professional zakat have a positive and significant relationship simultaneously. Transparency is proven to moderate the variables of zakat literacy, income and altruism on the decision variable of muzakki to pay professional zakat. A good and adequate level of zakat literacy, income and altruism have the opportunity to pay professional zakat through zakat institutions is also large. The results of this study are expected to be useful for Zakat Management Organizations (ZMO) in developing promotional strategies to improve muzakki’s decisions in paying professional zakat through zakat institutions. Keyword: Zakat Literacy, Income, Altruisme, Transparancy, Muzakki’s Decisions in Paying Professional Zakat
Pengaruh Metode Just In Time Terhadap Efesiensi Biaya dengan Sistem Informasi Akuntansi sebagai Variabel Intervening : Just in time, efesiensi biaya, sistem informasi akuntansi Puspita Maelani; Najmudin; Mohamad Husni
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 2 (2022): EDISI DESEMBER 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v9i2.4704

Abstract

This research is motivated by the condition of PT. Gasbumi Sarana Karya related to JIT which is still not optimal in its production process, and the use of accounting that is still manual, so that it is less efficient in production costs and slows down decision making. The purpose of this study is to test whether there is an effect between JIT on cost efficiency with accounting information systems as an intervening variable. The research method uses quantitative methods, through data collection techniques with questionnaires distributed directly to employees at PT. Gasbumi Sarana Karya. The statistical test tool used in this research is Smart PLS. The results of this study indicate that Just in time has a significant positive effect on cost efficiency. Accounting information systems have a significant positive effect on cost efficiency. time and cost efficiency Keywords: just in time, accounting information system, cost efficiency.
Analysis of the Early Warning System for the Potential Bankruptcy of Rural Banks in Depok: Analisis Sistem Peringatan Dini Terhadap Potensi Kebangkrutan Bank Perkreditan Rakyat di Depok Farhan Haidir Alwi; Heri Abrianto
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 2 (2022): EDISI DESEMBER 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v9i2.4713

Abstract

An early warning system is one of the tools used to analyze financial ratios and process it into useful information to be used as a monitoring system for the company's financial performance. This study aims to determine whether the ratio of NPL, LDR, ROA, and KPMM has an effect on the bankruptcy of BPR in Depok. This study uses secondary data published by the Financial Services Authority from 2017 to 2021. The determination of the sample uses the purposive sampling method. This study uses the Logit Regression method to predict bankruptcy and analysis of the influence of factors. The result of this study is that ROA has a significant effect on the bankruptcy of BPR in Depok, while NPL, LDR, and KPMM have no significant effect on the bankruptcy of BPR in Depok.
Faktor-faktor yang Mempengaruhi Kecurangan Akuntansi (Studi Kasus pada PT. Bank Tabungan Negara (Persero) Tbk KC Medan) Ahmad Aidil Siregar; Reza Hanafi Lubis
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 2 (2022): EDISI DESEMBER 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v9i2.4827

Abstract

This research was conducted at PT. Bank Tabungan Negara (Persero) Tbk KC Medan which aims to test and analyze the factors that influence accounting fraud which consists of internal control, individual morality, motivation and obedience to accounting rules. This study uses a quantitative method with a questionnaire instrument. The population in this study were all employees at PT. Bank Tabungan Negara (Persero) Tbk KC Medan, amounting to 85 people. The number of samples selected by purposive sampling method was 37 people. The analytical method used is multiple linear regression analysis. The results showed that internal control, individual morality and motivation partially had a positive and significant effect on accounting fraud, and the obedience of accounting rules partially had a negative and significant effect on accounting fraud at PT. Bank Tabungan Negara (Persero) Tbk KC Medan. Meanwhile, simultaneously internal control, individual morality, motivation and compliance with accounting rules have a positive and significant effect on accounting fraud at PT. Bank Tabungan Negara (Persero) Tbk KC Medan.

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