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Akuntansi : Jurnal Akuntansi Integratif
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 25025376     EISSN : 27150658     DOI : 10.15642/jai
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting Research
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 148 Documents
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Apakah Ukuran Perusahaan Sebagai Variabel Moderasi? Maryanti, Eny; Biduri, Sarwenda; K., Herlinda Maya
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.791

Abstract

This study aims to examine whether firm size can moderate the relationship, profitability and level of sales to profit growth in consumption sector manufacturing companies listed on the Indonesian stock exchange for the 2018-2020 period. The sampling technique using purposive sampling obtained 11 companies that meet the research criteria. This research is a panel analysis of regression data using a eviews 12. The results showed that the model that was suitable for this study was to use commond effects compared to other models. The size of the company cannot be used as a moderating variable on the relationship between profitability, liquidity and sales growth on profit growth.
Analisis Capital Expenditure, Foreign Independent Directors, dan Manajemen Risiko Terhadap Nilai Perusahaan Andhika, Muhammad Andhika M; Endah, Endah Susilowati
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.855

Abstract

Indonesia, known as the country with the largest natural resource potential in the world, especially in the energy sector, is an important contributor to Non-Tax State Revenue. The main source of this income in Indonesia comes from the energy sector, especially the oil and gas and mining sub-sectors. In this context, it is very important for companies that manage energy resources to increase their value, so that they can continue to carry out research and development related to these resources. This research aims to examine and show the influence of capital expenditure, foreign independent directors, and risk management on the value of companies operating in the oil and gas and mineral and coal sub-sector in Indonesia, which are listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. This research uses quantitative descriptive research methods, with multiple linear regression analysis as the analysis technique. The sample selection method used was purposive sampling, with a total of 95 samples. The research results show that capital expenditure and risk management have a significant effect on company value. However, foreign independent directors do not have a significant influence on firm value. The implication of this research is that companies can increase investment in capital assets and implement risk
Efek New Normal Terhadap Harga Saham dan Volume Transaksi Agustina, Nisya; Hariyani, Diyah; Widiasmara, Anny; Jarwa, Tri
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.871

Abstract

The new normal policy which started on June 1, 2020 provides changes to stock prices and transaction volumes due to the Covid-19 pandemic. This research is directed to see whether there are differences in stock prices and transaction volumes before and during the new normal in the nine IDX industrial sectors. This study uses a quantitative descriptive method with secondary data taken for 60 days before the new normal and 60 days during the new normal then processed with the Wilcoxon Sign Rank test through SPSS 23 software. The data results reveal that there are differences in stock prices before and during the new normal period. in the eight IDX industrial sectors. In the trade, services and investment sectors, there was no difference in stock prices before and during the new normal. The result of transaction volume is that there are differences in transaction volume before and during the new normal period in nine IDX industrial sectors. The difference in stock prices and the volume of transactions that occur increases during the new normal.
Analisis Prediktor Rasio Keuangan Terbaik Terhadap Harga Saham Dengan Metode Best Subset Selection (Studi pada Perusahaan yang Terindeks di IDXHIDIV20 Bursa Efek Indonesia Periode 2018-2020) Dedy Rahmat Saleh; Aisha Hanif; Hadiah Fitriyah; Sarwenda Biduri
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1009

Abstract

This research aims to determine the effect of the best financial ratio predictors on stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period. This research used total population sampling as sampling method. The sample data were taken from 20 companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 period. This research used secondary data. The analysis method in this research comprised best-subset selection for selecting the best financial ratio predictors till panel data regression to analyze the selected predictors supported by RStudio program. The results of this research show Earning Per Share (EPS) and Price to Earnings Ratio (PER) are selected as the best financial ratio predictors according to best-subset selection using Bayesian Information Criterion (BIC). Regarding the results of partial significance test, EPS positively influences stock prices and PER positively influences stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period.
Peran Strategi Bisnis Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Mediasi Dyah Aprillya Pratiwi; Suwandi
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1040

Abstract

This study aims to determine the role of good corporate governance in mediating the effect of business strategy on firm value in non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research includes quantitative research. With a population of all non-cyclical consumer companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique, in order to obtain 26 companies as samples. Data collection techniques used documentation techniques with secondary data obtained from non-cylicals consumer companies listed on the Indonesia Stock Exchange. The data analysis technique in this study is the mediation path analysis using Smart PLS (Partial Least Square) version 3.3.9 with the PLS method consisting of Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. The results of this study prove that business strategy has no effect on firm value, business strategy has no effect on firm value with the audit committee as a mediating variable, business strategy does not affect firm value with institutional ownership as a mediating variable, business strategy does not affect firm value with the proportion independent board of commissioners as a mediating variable.
GENDER MODERATING THE RELATIONSHIP OF LOVE OF MONEY, RELIGIUSITY, MORALITY TO THE TRENDS OF FRAUD ACCOUNTING VILLAGE FUNDS Pramaditya, Abimanyu; Biduri, Sarwenda; Hariyanto, Wiwit; Rahma Dewi, Santi
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1056

Abstract

Penelitian ini mempunyai tujuan guna menganalisis Gender dalam memoderasi pengaruh Love Of Money, Religiusitas, Moralitas terhadap Kecenderungan Fraud Accounting Dana Desa di Kecamatan Candi, Kabupaten Sidoarjo. Metode pengambilan sampel yang digunakan adalah metode sampling jenuh dikarenakan populasinya relative kecil. Sampel dalam penelitian ini berjumlah 60 responden. Pada penelitian ini menggunakan data primer. Hasil pada penelitian ini mendapatkan hasil bahwa Love Of Money berpengaruh signifikan terhadap Kecenderungan Fraud Accounting Dana Desa. Religiusitas berpengaruh terhadap Kecenderungan Fraud Accounting Dana Desa. Moralitas berpengaruh signifikan terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Love Of Money terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Religiusitas terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Moralitas terhadap kecenderungan Fraud Accounting Dana Desa.
Refleksi Standar Akuntansi Pemerintah dalam Manifestasi Good Governance Nufaisa; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1068

Abstract

This study aims to understand the implementation of government accounting standards in realizing good governance in Gunung Anyar District, Surabaya in terms of human resource competence. The research material consists of the characteristics of accrual-based financial statements, as well as the principles of good governance. This research is a qualitative research. Data collection techniques were carried out by observation, interviews and documentation studies. There were three informants selected, namely the sub-district head, the general and staffing section, and the finance section. An interpretive approach is used to describe a deep understanding of the process of government accounting standards in terms of the competence of its human resources to realize good governance in Gunung Anyar District, Surabaya. The results of this study are that in general accrual basis government accounting standards have been carried out well although in some cases further improvements and improvements are needed. The educational background of the human resources who carry out the accrual basis process, namely the KA Sub Division of Finance, is not appropriate, and it can be said that transparency is due to the fact that financial performance can be accessed via the internet. So that the public knows clearly about the financial statements.
Gender, Usia, Status Sosial, Pengalaman Kerja terhadap Persepsi Etis Mahasiswa dengan Love of Money sebagai Mediasi Wany, Eva
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1071

Abstract

This research was conducted with the aim of analyzing the effect of gender, age, socioeconomic status and work experience variables on the love of money and ethical perceptions of accounting students. As well as to find out whether the love of money factor is the cause of ethical perceptions. Sampling in this study used a data collection method, namely purposive sampling. This study used a sample of undergraduate students at the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya, Surabaya. The number of samples used is 100 respondents. Data analysis testing in this study used SPSS Version 20. The results of this study indicated that gender had a significant effect on students' ethical perceptions, while age, socioeconomic status and work experience had no significant effect on love of money. The variables of gender, age, socioeconomic status, and work experience have a significant influence on students' ethical perceptions. In addition, in the mediating effect of the variables gender, age, socioeconomic status, and work experience have a significant influence on students'  ethical perceptions through the love of money.
Penerapan Prinsip Transparansi dan Akuntabilitas dalam Pengelolaan Dana Infaq (di Tpq Al-Khuriyah Bangil -Pasuruan) Lailatul Azizah
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1073

Abstract

The development and quality improvement of Madin and TPQ in Pasuruan, through the WAKMUQIDIN program (wayahe gather to build TPQ lan Madin). Madin and TPQ not only continue to support learning Islamic religious education in formal schools. However, being at the forefront in the formation of morals and character for students. This research is a descriptive study with a qualitative approach, the researcher will describe the state of the field with the aim of finding a strategy regarding the management of infaq funds, starting from the planning, organizing, monitoring, and controlling processes. From the results of the data analysis, it can be seen that “the financial staff lacks insight regarding the administration of the institution, especially in terms of bookkeeping so that financial data is not organized and makes it difficult to evaluate monthly or annual financial reports”. The management system for managing infaq or financial funds is like an engine romm at an educational management institution and can affect every teaching and learning activity if it is not responded to properly and the steps that need to be taken are to provide guidance to financial on managerial and structured infaq funds.
Konsep dan Implementasi Corporate Social Responsibility Berbasis Kearifan Lokal Indonesia : Sebuah Tinjauan Literatur Riska Nur Rosyidiana; Ni Luh Putu Normadewi Abdi Pradnyani; Novrys Suhardianto
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1171

Abstract

Corporate social responsibility (CSR) was just formally established in Indonesia by Limited Liability Companies Law Number 40 of 2007. The fundamental principles of CSR, on the other hand, are not new and can be interpreted through Indonesian local wisdom. The purpose of this research is to determine the concept and practice of CSR based on local wisdom that exists in Indonesia. This research can provide a comprehensive understanding in developing CSR strategies that have a positive impact on society and the environment, as well as maintaining the sustainability of the relationship between companies and local communities. To achieve its goals, this study reviewed 20 CSR articles based on local wisdom with an Indonesian background. To find relevant articles, this study evaluates the Scopus, Web of Science, and Google Scholar databases. This research focuses on the concept of CSR and its implementation in various Indonesian local cultures. According to the findings, CSR planning, implementation, and evaluation that considers local wisdom can lead to a sustainable CSR program. This research will also help future researchers conduct CSR research based on local wisdom by filling identified research gaps.

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