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Akbis: Media Riset Akuntansi dan Bisnis
Published by Universitas Teuku Umar
ISSN : 25992058     EISSN : 26555050     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal AKBIS: Media Riset Akuntansi dan Bisnis memuat isu-isu yang berhubungan dengan masalah-masalah strategis yang terkait dengan: 1. Akuntansi Manajemen 2. Akuntansi Sektor Publik 3. Akuntansi Keuangan 4. Perpajakan 5. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 133 Documents
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Analisis Kontribusi Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan (PBB-P2) Pada Pendapatan Asli Daerah Nagan Raya Fadli Zuwanda; Sari Maulida Vonna; Fikri Yusdarli
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 6 NOMOR 2 TAHUN 2022
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v6i2.6059

Abstract

An area is able to explore sources of Regional Original Income. whether it comes from regional fees, regional retributions, the results of wealth management having separate areas and other legitimate regional original income can be seen in Regional Original Income (PAD). Taxes are people's contributions to the state treasury, based on regulations that can be applied without obtaining mutual benefits, and taxes are used to pay general expenses. This type of research is descriptive quantitative research. The tax that is replaced from the central contribution to the regional contribution only represents PBB-P2 in the rural and urban sectors (P2). Meanwhile PBB-P2 in the fields of forestry, rice fields and investigations (P3) continues to be the central contribution. The PBB-P2 transition has been carried out since 2011. The purpose of the PBB-P2 transfer is to strengthen the local tax authority in the Regency or City. The data collection techniques used in this study are primary data and secondary data. Data analysis uses data provided from the Nagan Raya Revenue Sector BPKD office related to Land and Building Taxes and Regional Original Income in Nagan Raya. The results of the analysis of the acquisition of land and building taxes, the Nagan Raya Regional Revenue Sector have succeeded in realizing the building land tax in accordance with the target or even increasing than the target land tax that has been set.
Analisis Ukuran Perusahaan Dan Leverage Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Keuangan Sektor Energy A121 Produksi Batu Bara Yang Terdapat Di BEI Periode 2017-2022 Putri Maulina Wati; Arjuniadi Arjuniadi; Evi Maulida Yanti
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7356

Abstract

Penelitian ini bertujuan untuk menguji analisis variabel ukuran perusahaan, leverage terhadap nilai perusahaan dan profitabilitas sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh perusahaan sektor energy A121 produksi batu bara yang terdapat di BursaEfek Indonesia (BEI) periode 2017-2022. Teknik yang digunakan untuk pengambilan sampel adalah perusahaan keuangan sektor energy A121 produksi batu bara periode 2017-2022 dan yang menerbitkan laporan keuangan setiap tahunnya. Berdasarkan kriteria yang digunakan maka jumlah sampel yang diambil adalah 16 perusahaan. Penelitian ini menggunakan analisis linear berganda dengan menggunakan aplikasi SPSS ver.25. Hasil penelitian menunjukkan bahwa: 1) Profitabilitas berpengaruh negative tidak signifikan terhadap nilai perusahaan.; 2) Leverage berpengaru negative signifikan terhadap profitabilitas; 3) Profitabilitas berpengaruh positif terhadap signifikan terhadap nilai perusahaan; 4) Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan; 5) Ukuran perusahaan berpengaruh negative signifikan terhadap nilai perusahaan; 6) Profitabilitas memediasi  ukuran perusahaan terhadap nilai perusahaan; 7) Profitabilitas memediasi leverage terhadap nilai perusahaan. Nilai koefisien determinasi persamaan I sebesar 0,402 atau 40,2% dan persamaan II sebesar 0,087 atau 9,7%. Angka tersebut menunjukkan bahwa variabel dependen yaitu ukuran perusahaan,leverage dan profitabilitas, sedangkan sisanya pada persamaan I sebesar 59,8% dan sisa dipersamaan II sebesar 90,3% dijelaskan oleh factor-faktor lain yang tidak dimasukkan kedalam penelitian ini.
Pengaruh Environmental Policy, Environmental Pollution, Environmental Energy, Dan Environmental Financial Terhadap Kualitas Laba lidya primta surbakti
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7432

Abstract

This research is a quantitative research and the aim of this research is to empirically examine the influence of environmental policy, environmental pollution, environmental energy, and environmental finance on earnings quality and profitability, leverage, and company size as control variables. Earnings quality is measured using real earnings management as a measurement.This study uses secondary data, namely non-financial companies listed on the Indonesia Stock Exchange for the  period during 2019-2021 . The total sample in this study was 198 samples using the panel data regression analysis method and using data analysis with STATA. The research results show that environmental policy, environmental pollution, environmental energy, and environmental financial  no significant effect on earnings quality. But there is a significant and positive effect on the control variables including: profitability, company size and debt ratio on earnings quality. The limitation of this study is that the population is non-financial companies and only measures the disclosure of sustainability reports only from pollution, energy, finance and policy. The practical implication of this research is that the more sustainability report disclosures made by companies, including: policies, pollution, energy and finance, no significant effect on the quality of earnings in companies listed on the IDX, and the increasing profitability, debt ratios and company size, the higher earnings quality, so that investors can consider profitability, company size and debt ratio in investment decisions because one of the considerations of investors is profit. The original value of this research is that this research measures more specific environmental reporting disclosures including: environmental policy, environmental pollution, environmental energy, and environmental financial and earnings quality measurement in this study uses real earnings management with the Cohen and  Zarowin (2010) model which is still rarely used.
Pengaruh BPHTB Dan PBB Terhadap Pendapatan Asli Daerah Kabupaten Nagan Raya Joni Saputra
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7396

Abstract

This study aims to examine and analyze the effect of Acquisition Duty of Right on Land and Building and Land and Building Tax on Original Local Government Revenue of Nagan Raya Regency for the period 2017-2021 (Case Study on the Nagan Raya Regional Financial Management Agency). This research is a quantitative study with a total sample of 20 data. In this study, data were taken from realization reports over a period of 5 years, processed and analyzed using Multiple Linear Regression Tests. To test the hypothesis using the coefficient of determination that has been adjusted with the t and F tests. The results of this research data indicate that the Fee for Acquisition Duty of Right on Land and Building has a positive and significant effect on Original Local Government Revenue. Land and Building has a positive and significant effect on Original Local Government Revenue of Nagan Raya Regency.
Perspektif Model Bagi Hasil Laba Usaha Berbasis Syariah Pada Bumdes Sebagai Solusi Mitra Berkeadilan Dasmi Husin; Rusydi Rusydi; Khairil Fata; Rahmi Raihan; Faisal Faisal; Indra Wijaya
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7446

Abstract

The purpose of this study was to determine the application of the sharia-based profit-sharing model to village enterprise (Bumdes) in Banna Village, Paya Punteut Village, Muara Dua District, Lhokseumawe. Along with the establishment of Bumdes in every village in Indonesia, various operational problems have arisen that threaten business continuity. On the one hand, the existence of Bumdes is very beneficial for improving the welfare of rural communities, but on the other hand it creates various new problems. One of them is the problem of financial records and business profit sharing system. Forcing a profit-sharing model like an established company certainly cannot be done as quickly as possible because the communities and characteristics of village communities are different. Therefore, we need an approach, an appropriate model, that is familiar, but does not hinder the application of financial accounting principles/standards.The research method is descriptive qualitative. This study prioritizes a participatory approach by collecting relevant information from competent sources to be discussed together through Focus Group Discussions (FGD), observation, and preparation of financial reports with a Mudharabah contract (provit sharing). The results of the study show that the application of a sharia-based profit-sharing model requires mutual consent and agreement. In principle there should be no element of coercion and all rights and obligations must be explained in a transparent manner. There is no hidden intention to benefit either party. The principles of accountability and transparency applied by Bumdes Banna Lhokseumawe must be enforced to meet the qualifications for better accounting recording and reporting. Profit sharing is good if you use profit sharing methods, but the terms must be mutually agreed upon in writing and documented.
Analisis Pengaruh Kualitas Sumber Daya Manusia Terhadap Whistleblowing: Studi Literature Review Nabilah Adzhani; Aristanti Widyaningsih; Toni Heryana
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.6366

Abstract

Whistleblowing adalah sebuah tindakan yang dilakukan untuk mengungkapkan kasus pelanggaran atau kecurangan dan untuk melakukanya terdapat faktor tertentu, salah satunya sumber daya manusia. Studi literature review ini dilakukan untuk mencari tahu bagaimana pengaruh dari kualitas sumber daya manusia terhadap whistleblowing. Metode yang digunakan adalah melakukan penelusuran dan mengumpulkan data dari jurnal atau artikel penelitian terdahulu yang kemudian akan dianalisis untuk menarik kesimpulan. Penelitian ini dilakukan karena masih banyaknya studi sebelumnya yang menyangkut pautkan tentang sumber daya manusia dengan penerapan whistleblowing. Hasil dari literature ini dapat disimpulkan jika whistleblowing bisa berjalan efektif salah satunya karena faktor kualitas dari sumber daya manusia.Whistleblowing is an action taken to reveal cases of violation or fraud and to do so there are certain factors, one of which is human resources. This literature review study was conducted to find out how the influence of the quality of human resources on whistleblowing. The method used is to search and collect data from journals or previous research articles which will then be analyzed to conclusions. This research was conducted because there are still many previous studies concerning the link between human resources and the implementation of whistleblowing. The results from this literature review concluded that whistleblowing can run effectively, one of which is because of the quality factor of human resources.
Analisis Price To Earning Ratio Dan Price To Book Value Dalam Pengambilan Keputusan Investasi Mislinawati Mislinawati; Dewi Maya Sari
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7374

Abstract

This research was conducted to calculate and analyze the Price to Earning Ratio (PER) and Price to Book Value at state-owned banking companies for the 2018-2020 period. The data used is secondary data. The results showed that market value ratio analysis using the PER method, state-owned banking companies's share price can be said to be expensive because the PER value is higher than 10, while the results of market value ratio analysis using the PBV This research was conducted to calculate and analyze the price to earnings ratio (PER) and price to book value at state-owned banking company for the 2018–2020 period. The data used is secondary data. The results showed that, using market value ratio analysis using the PER method, state-owned banking companies’s share price can be said to be expensive because the PER value is higher than 10, while the results of market value ratio analysis using the PBV method state-owned banking companies's share price can be said to be expensive because for everyone share of state-owned banking companies investors must pay more than the book value of the shares. Overvalued conditions occurred in 2018–2020, so it is not recommended to invest in that year.
Pengaruh Kredit Modal Usaha, Finansial Teknologi, Modal Manusia Terhadap Kinerja Umkm Pada Masa Transisi Pandemi Covid-19 Peni, Fandi Simeon
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.7654

Abstract

The purpose of this study was to test whether Business Capital Loans, Financial Technology, Human Capital have an effect on MSME performance. The form of the population in this study is MSME actors in Bantul Regency. The samples taken were the MSME entrepreneurs themselves and were taken using a purposive sampling method. Respondent data was collected through techniques whatsapp survey with group delivery whatsapp MSME actors are assisted by a service team from the Office of Cooperatives, Small and Medium Enterprises, Industry and Trade. The number of respondents obtained was 108 and the data test used the classic assumption test method which consisted of the normality test, multicollinearity test and heteroscedasticity test. processed using IBM SPSSStatistics version 29.0.0.0 (241). The results of the research findings show that both business capital credit and human capital have a positive effect on the performance and sustainability of MSMEs. While the financial technology variable shows a negative influence on the performance of MSMEs. This confirms that maximizing the use of financial technology products alone is not enough to reflect good MSME performance.
Pengaruh Religiusitas, Modernisasi, Pengetahuan Perpajakan Terhadap Kepatuhan Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Mardini, Riyang; Fadilah, Sri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8517

Abstract

Final PPH tax is one of the tax burdens that UMKM must pay to the government. The city of Bandung has the UMKM sector with the largest food and beverage sector in terms of tax revenue. This makes researchers want to examine the factors that influence tax compliance in UMKM in the food and beverage sector in the city of Bandung. Researchers used religiosity, modernization of the tax system, and taxpayer knowledge as independent variables, taxpayer compliance as the dependent variable, and taxpayer awareness as an intervening variable. The aim of this research is to determine the direct and indirect influence of variables that influence tax compliance. The research population is UMKM taxpayers. The data collection technique used is primary data with a questionnaire. The research approach used is a quantitative method, using multiple linear regression analysis using path analysis. The research results show that religiosity, modernization of the tax system, and taxpayer knowledge influence taxpayer compliance directly or through taxpayer awareness.
Does Profitability Mediate The Effect Of Intellectual Capital And Financial Leverage On Firm Value Of Banking Companies In Indonesia? Aryanie, Irne; Arfan, Muhammad; Islahuddin, Islahuddin
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.7635

Abstract

The objective of this study is to examine wether profitability mediate the effect of intellectual capital and financial leverage on the firm value. The population of this study are 143 banking companies listed on the Indonesia Stock Exchange from 2013 to 2016. This study is a census method because all elements of population are studied, so to test the hypotheses does not use a significant test. Conclusions are drawn directly from the coefficient values of each variable. Data are collected from annual reports and analyzed by using path analysis. This study incorporates profitability as a mediating variable in the research model, which was not examined in previous studies. The results indicate that intellectual capital and financial leverage have positive effects on firm value and profitability can mediate the effect of intellectual capital and financial leverage on the firm value.

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