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Jurnal Akademi Akuntansi (JAA)
Published by Universitas Muhammadiyah Malang
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 193 Documents
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Perhitungan Harga Pokok Produksi Batik Cap dengan Metode Activity Based Costing (ABC) Jilma Dewi Ayu Ningtyas; Bayu Wirawan
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.7870

Abstract

Usaha batik adalah usaha yang memproduksi output berupa batik. Pekalongan merupakan kota batik yang terdapat industri batik yang menyebar di seluruh kota/kab pekalongan. Usaha batik memproduksi berbagai macam jenis batik, batasan penelitian ini hanya membatasi produk Batik Cap. Menurut fakta yang terjadi dilapangan usaha batik pekalongan masih menggunakan sistem konvensional atau full costing dimana penentuan harga pokok produksi dengan cara mengumpulkan semua pengeluaran yang telah dikeluarkan selama proses produksi berlangsung kemudian membaginya ke jumlah output yang dihasilkan. Padahal sistem biaya konvensional kurang akurat digunakan untuk menghitung harga pokok produksi. Dari hasil penelitian ini diharapkan dapat menghasilkan perhitungan harga pokok produksi batik cap berdasarkan activity based costing. Objek penelitian adalah biaya harga pokok produksi dalam pembuatan batik cap pada Batik Tobal di Pekalongan. Untuk subjek penelitian ini adalah produk batik cap dari usaha Batik Tobal Pekalongan yang beralamat di Jl. Teratai No.24, Klego, Pekalongan Timur, Kota Pekalongan, Jawa Tengah 51123. Jenis penelitian ini adalah kualitatif dengan mengkaji lebih dalam perhitungan dengan sistem activity based costing dalam menentukan harga pokok produksi pada usaha kerajinan batik Tobal. Metode Pengumpulan data menggunakan teknik Observasi, wawancara dan dokumentasi. Metode analisis data menggunakan analisis deskriptif dengan menggunakan sistem activity based costing dengan dua tahap Berdasarkan penelitian dan pembahasanan penelitian ini maka dapat disimpulkan bahwa penentuan harga pokok produksi batik cap pada Batik Tobal dengan perhitungan menggunakan sistem activity based costing sebesar Rp57.470.900,- untuk jumlah unit yang diproduksi 1400 meter jadi untuk harga pokok produksi batik cap permeternya sebesar Rp 41.051,-. Untuk penentuan harga jual biasanya HPP + 30% keuntungan. Apabila dijual per unit dengan ukuran 2 meter maka harga jualnya sekitar Rp 106.732,- per 2 meter.  Dihitung dari (Rp 41.051 x 2 meter) + (30%*(Rp 41.051 x 2 meter))Kata kunci : Harga Jual, Harga Pokok Produksi, Batik Cap, Sistem Activity Based Costing
Pengaruh Profitabilitas terhadap Manajemen Laba Kurnia Cahya Lestari; S. Oky Wulandari
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.7878

Abstract

Financial report produce information that can be used for decision made by internal such as management and employees and external such as investor, creditors and the government. However, sometimes users of financial statements are often concerned on earnings information without keep attention to the procedures used to make company profit information . This causes management to take earnings management actions. The purpose of this study was to determine the effect of profitability (Return on Asset – ROA, Return on Equity – ROE and Net Profit Margin – NPM) on earnings management in banking companies listed on Bursa Efek Indonesia (BEI). The sample used in this research is 23 banking companies listed on Bursa Efek Indonesia (BEI) within 2 years starting from 2016-2017. The research result shows that Return on Asset – ROA and Return on Equity – ROE has a significant positive effect on earning management, and Net Profit Margin – NPM does not have a significant effect on earnings management.
PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, PENGETAHUAN WAJIB PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Ciamis Tahun 2017) Irna Liani Putri Anjanni; Dini Wahjoe Hapsari; Ardan Gani Asalam
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8172

Abstract

The purpose of this research is to find out how the effect implementation of Self Assessment System (SAS), Tax Payer Knowledge (PWP), Service Quality (KP) on Non-employee Personal Taxpayer Compliance at Tax Service Pratama Ciamis (KPP) in 2017. This study uses incidental sampling with a total sample of 99 non-employee Personal Taxpayers at KPP Pratama Ciamis. The analytical method in this study is descriptive statistical analysis, multiple linear regression analysis, and hypothesis analysis. This study shows that the implementation of SAS, PWP, and KP simultaneous affects the compliance of non-employee individual taxpayers at KPP Pratama Ciamis, and then the results of partial testing show that they are have a positive and significant effect on the compliance of non-employee Personal Taxpayers at KPP Pratama Ciamis.Keywords: Non-employee Personal Taxpayers, Self Assessment System, Service Quality, Taxpayer Knowledge, Taxpayer Compliance
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017) Agustin Dwi Haryanti
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8210

Abstract

This study aims to examine and analyze the effect of corporate governance to tax avoidance. Corporate governance is projected with two independent variables, there are proportion of independent commissioners and the number of audit committees. An independent commissioner is a part that is not affiliated with the shareholders, the Board of Directors, and/or the Board of Commissioners. Independent Commissioner is not a director of the company. The Audit Committee has the task of assisting the Board of Commissioners to improve the quality of financial reports and increase the effectiveness of internal and external audits. The Chairman of the Audit Committee is an Independent Commissioner. Tax avoidance as the dependent variable is projected with effective tax rate. Descriptive statistical research uses secondary data in the form of annual report 2017 (audited) manufacturing companies using SPSS. The proportion of Independent Commissioners has an effect on the Effective Tax Rate which has a coefficient of determination of 0,7%. The Audit Committee has an effect on the Effective Tax Rate which has a determination coefficient of 2,1%. The study concluded that independent commissioners and the number of audit committees had an effect on the effective tax rate, although not too significant. This shows that the role of the Independent Commissioner is less than optimal, and the functions of the Audit Committee cannot operate properly.
PEMANFAATAN DANA CSR PT KRAKATAU STEEL DAN PEMBINAANNYA TERHADAP PENINGKATAN PENDAPATAN MASYARAKAT MUSLIM PELAKU USAHA MIKRO DI CILEGON Muyasaroh Muyasaroh
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8247

Abstract

The Use of Corporate Social Responsibility Fund (CSR) and its Development on Increasing Income of Muslim Community of Micro Business Actor. Thesis of Postgraduate Program IAIN "Sultan Maulana Hasanuddin" Banten.This research is motivated by social gap problem and the number of Cilegon community that lack of Capital and lack of coaching so that income never increase, therefore, PT Krakatau Steel (KS) gives opportunity to Cilegon Society to utilize CSR funds in PT Krakatau Steel to develop business Or start a business and is ready to commit to be built by the KS to be better, income increases, advanced and independent.The formulation of research problem as follows: 1). How to use CSR funds to Cilegon City Community Revenue? 2). How to develop CSR funds to micro business community? 3). How much CSR funds affect the income of the people of Cilegon City Micro Business Actors?The research objectives are 1). To know Utilization of CSR funds affect the income of people of Cilegon City Micro Business Actors? 2). To know the guidance of people who get CSR funds micro business actors? 3). To find out how much CSR funds affect the income of Moslem society Cilegon City Micro Business Actors?This research method using quantitative analysis method to see the effect of variables with multiple linear regression test using T-test (Partial), Correlation Coefficient Test, and Coefficient of Determination R2 (R Square), and consider the classical assumption test that is Normality, Heteroscedasticity, Multicolinearity and autocorrelation.The results showed that partial analysis (t test) is known Based on the results of research data processing through the application SPSS 20.0, the hypothesis one (H1) can be explained that the use of CSR funds to the income of micro business actors this is indicated by the value Thitung <Ttabel (7,726 < -1,666) then H0 is rejected, it means that there is a significant difference between income before there PKBL capital and after there PKBL on micro business actors, amount of influence of CSR fund utilization to earnings increase equal to 77,7% indicated from R Squere equal to 0.77.7, Hypothesis two (H2) can be explained that the result of t test obtained Thitung <Ttabel (6.245 <1.699) then H0 rejected, meaning that there is a significant difference between income before getting PKBL coaching and after coaching PKBL on micro business actors. The amount of influence of CSR fund raising on income increase of 84.8% is shown from R Squere of 0.848. While (H3) the effect of income is seen from the assets before and after the micro business actors is shown Thitung <Ttabel (6,344 <-1,666) then H0 is rejected, which means that there is a significant difference between income seen from assets. The magnitude of 98.1% is indicated from the R Square value of 0.981. It can be concluded that the CSR PKBL channeling has significant effect to the income of micro business actors both in terms of income before and after given CSR funds, both in terms of guidance before and after the funds are given to micro business actors and in terms of assets. Keywords: CSR Fund, Coaching, Income.
PENGARUH CURRENT RATIO, RETURN ON EQUITY DAN SALES GROWTH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) ( Studi Empiris Pada Perusahaan Manufaktur Industri Logam dan Mineral yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2015 ) Sun Haji Aji
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8278

Abstract

ABSTRACT"Effect of Current Ratio, Return on Equity, and Sales Growth Of Capital Structure (Empirical Study of Manufacturing Industry In Metals And Minerals Listed on the Indonesia Stock Exchange Period 2011-2015)"This study aims to determine the effect of the Current Ratio, Return on Equity, and Sales Growth on the Capital Structure of Manufacturing Industry Metal And Allied listed on the Indonesia Stock Exchange. The research sample was taken from 5 Vendor Manufacturing listed in Indonesia Stock Exchange (BEI) in the period 2011 to 2015. The data analysis method used in this research is the method of panel data analysis using SPSS 21.Keywords:Current Ratio (CR), Return on Equity (ROE), Sales Growth and Debt to Equity Ratio (DER)
PENGARUH TEKANAN STAKEHOLDER DAN CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT Rini Suharyani; Ihyaul Ulum; Ahmad Waluyo Jati
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8356

Abstract

The purpose of this study is to examine the effect of stakeholder pressure and corporate governance on the sustainability report quality in the companies listed on the Indonesia Stock Exchange for 2017. The research sample numbered 28 with purposive sampling technique. Data collection techniques with secondary data. Data is taken in the form of published data on the official website of the companies. Data analysis uses Content Analysis and WarpPLS 6.0. Based on the results of the study found stakeholder pressure have a significance positive effect on the sustainability report quality and corporate governance have a significance positive effect on the sustainability report quality. Keywords: Sustainability Report, Stakeholder Pressure, Corporate Governance
Pengaruh Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Variabel Pemoderasi Wardatul Jannah; Ahmad Juanda; Adi Prasetyo
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8360

Abstract

This research aims to know the influence of the dividend policy and funding decisions against the value of the company as well as an influence after the interaction of variable moderation that is the quality of the earnings. Types and sources of data obtained from the financial reports of the company property, real estate, and building construction 2016-2017 year published or to be published on the official website BEI ww.idx.co.id. Engineering data collection is done by the study of librarianship and documentation methods. Technique analysis on the research is conducting a classical assumption before multiple regression test was performed, and performed two model regression testing, i.e. the residual test and model test of interaction (MRA). Based on the results of the research, the author can provide a conclusion that funding decisions take effect against the value of the company, while the dividend policy has no effect against the value of the company. Results after the variable moderation that is giving interaction strengthen the relationship between the dependent variable independent variable.
SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DI KECAMATAN SEMBAWA Rita Martini; Naufal Lianto; Sukmini Hartati; Zulkifli Zulkifli; Endah Widyastuti
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8364

Abstract

The purpose of this research was to analysis the influence of government internal control system (GICS), consists of the control environment, risk assessment, control activities, information and communication, and monitoring control to accountability of village fund finance management. Sample was determined by using purposive sampling that were village government who holds a position in finance village fund in Sembawa District Banyuasin Regency, South Sumatra Province. The data were collected through questionnaires. The respondents are the head of the village, the secretary of the village, the treasurer of the village, section head, and village consultative agency. The data were analyzed by multiple linear regressions. The results showed that partially and simultaneously GICS components have significant effect on the accountability of village fund finance management.
PENGARUH KARAKTER RISIKO EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Wendaka Setiya Pratama; Eny Suprapti; Ahmad Syaiful Hidayat
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8407

Abstract

The purpose of this study was to determine the effect of Executive Characteristics on Tax Avoidance with Independent Commissioners as moderating variables. This research is associative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2017. The number of samples from this study were 94 companies. Sampling was done using purposive sampling method. The method of analysis carried out in this study was the test of moderated regression analysis (MRA), classical assumption test, and partial test (t test). The results showed that the executive character had a significant effect on tax avoidance. Partially, the executive character has a significant positive effect on tax avoidance, and the independent commissioner moderates the relationship between the executive character and tax avoidance.

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