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INDONESIA
Jurnal Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta
ISSN : 23014075     EISSN : 27163849     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode kuantitatif, kualitatif dan campuran. Jurnal Akuntansi diterbitkan dua kali dalam setahun, yaitu setiap bulan April dan November:.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 102 Documents
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PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP LABA PERUSAHAAN Ade Rias Okiana; Rawidjo Rawidjo
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.049 KB) | DOI: 10.37932/ja.v7i2.54

Abstract

The purpose of this study is to determine whether there is an influence of current ratio, profit margin, return on assets to company profits at PT. Dharma Satya Nusantara. The type of data in this study is secondary data which is quantitative data in the form of nominal figures from the company studied in the form of financial statements of PT. Dharma Satya Nusantara in 2013-2016. Testing the hypothesis in this study using multiple linear regression. T test results indicate that Current Ratio and Profit Margin have no significant effect on earnings, while Return On Assets significantly influence earnings. The results of the analysis of the F test and the Determinant Coefficient (R²) test show that the current ratio, profit margin, return on assets significantly influence company profits.
DETERMINAN PENYERAPAN ANGGARAN BELANJA SATUAN KERJA KEMENTERIAN NEGARA / LEMBAGA Huda, Anas Nur; Pandaya, Pandaya
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3793/j.a..v8i2.76

Abstract

Budget absorption is one of the drivers of economic growth through government consumption. For this reason, absorption of ministries / agencies' budgets also determines the economic growth. In addition, budget absorption becomes a dominant factor in evaluating bureaucratic performance. Failure to target budget absorption will indeed result in reduced spending benefits. Because the funds that have been allocated, apparently not all of them can be utilized which means there are funds that are idle cash. Even though if the budget allocation is efficient, despite the limited financial resources, the state can still optimize the funding of other strategic activities. This study aims to examine the effect of budget planning and budget execution on budget absorption. The questionnaire was distributed in the work units of state ministries / institutions in the payment area of KPPN Jakarta V with a budget absorption rate below 75% in 2017 according to the KPPN Level Budget Realization Report. The results of this study indicate that budget planning and budget execution have a positive effect on budget absorption.
IMPLEMENTASI PAKET VIII KEBIJAKAN EKONOMI PEMBANGUNAN DENGAN SATU PEMANFAATAN RUANG DAN PENGGUNAAN LAHAN DI INDONESIA Bono Prambudi
JURNAL AKUNTANSI Vol 7, No 1 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.286 KB) | DOI: 10.37932/ja.v7i1.24

Abstract

Development is a very important activity in efforts to increase economic growth for Indonesia. Thus, the economic policies taken by the Government must be able to encourage, be sustainable and interrelated between one economic sector with the other sectors in order to achieve the expected goals. The regional autonomy policy is expected to be able to reduce this for the sake of shared prosperity, between the center and the respective regions. This study examines that the determination of the RTRW (Spatial and Regional Plan) is a matter that must be mutually agreed upon in order to formulate national economic development.
PENGARUH INDEPENDENSI AUDITOR DAN FEE AUDITOR TERHADAP KUALITAS AUDIT Irma Nurmalia; Ridwan Saleh
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.455 KB) | DOI: 10.37932/ja.v8i2.71

Abstract

This research was aimed to examine empirically the effect of audit independence, audit fee  and audit quality. The analysis used an independent variable of audit indpendence and audit fee. The dependent variable is audit quality. The sample of this research are auditors who worked on Kantor Akuntan Publik (KAP) Representative of South Jakarta. The sample was conducted by purposive sampling method. Collecting data was conducted by a questionnaire distributed directly to auditors as much 67 questionnaires. The statistical method used was multiplied analysis linear regression, with hypotheses testing of statistic t-tests and hypotheses testing of statistic f-tests. The result of this research showed that audit independence, audit fee  and audit quality.. Pressure obedience significantlysimultaneously or partially on audit quality at the Kantor Akuntan Publik (KAP) in the South Jakarta area.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS DALAM LAPORAN KEUANGAN PERUSAHAAN Tri Wulandari; Hidayat Darwis
JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.724 KB) | DOI: 10.37932/ja.v8i1.65

Abstract

The purpose of this study is to analyze the company's financial performance with a case study at PT. Marina Berto Tbk. The period 2012 to 2015. The research method used is a descriptive causality method, which describes the company's financial performance in terms of liquidity ratios, solvency ratios and profitability ratios compared to the average ratios of similar industry companies. The results showed that in general the financial performance of PT. Marina berto Tbk is below the industry average, which means it's not good. Although when viewed from the current ratio, quick ratio, total assets to debt ratio is still relatively safe to finance debt and operations, but due to a decline in profits in 2014 and 2015 because the company's cash ratio is below standard. And in terms of corporate profitability ratios that year experienced difficulties in generating profits because the company's concentration on increasing the quantity of production and development in manufacturing, then the financial performance was getting worse.
PENGARUH PERSEDIAAN TERHADAP PENJUALAN PADA PT BINA TAMA INTI BUSANA (Studi Empiris pada PT Bina Tama Inti Busana tahun 2010-2015) Siti Zulaekha; Hidayat Darwis
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.271 KB) | DOI: 10.37932/ja.v7i2.55

Abstract

In general, companies in carrying out their business in trade, of course, inventory of merchandise is very prominent in supporting the course of trade. Sales is one of the important activities in a trading company because the results of the sale of a company can be assessed whether or not good in running its business. This research aims to analyze the effect of inventory on sales both simultaneously and partially on BTIB companies in the textile trade in Jakarta. The type of data used in this study is secondary data. The data analysis method used is a simple linear regression analysis (R), the coefficient of determination (R2), the classic assumption test, the regression coefficient test, the hypothesis test, the F statistical test, the statistical test t. The result shows that a significant influence of Inventory (X) on Sales (Y).
MENGUKUR TINGKAT KEPATUHAN KEPABEANAN PERUSAHAAN EKSPORT DAN IMPORT DI INDONESIA Syaifullah Syaifullah; Ramdany Ramdany
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.89

Abstract

This study aims to prove the compliance of export - import companies with customs regulations. Samples were taken from companies conducting export - import activities listed on the Indonesia Stock Exchange in 2012 - 2017. The number of samples was 157 companies. Free variables consist of company size, profitability, liquidity and leverage. While the dependent variable is customs compliance (audit compliance). The results showed the level of company compliance with customs regulations in the moderate level (moderate).
Pengaruh Corporate Governance, Koneksi Politik dan Profitabilitas Terhadap Potensi Tax Avoidance Kartika Sari; Rawidjo Mulyo Somoprawiro
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.78

Abstract

This study aims to analyze and obtain empirical evidence of Corporate Governance, Political Connection and Profitability to Tax avoidance. Independent variabels are proxied by Corporate Governance, Political Connection and Profitability, the dependent variable is proxied by Tax avoidance and control variables are proxied by Firm Size and Firm Age.  The sample used in this study is secondary data derivied from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Sample were taken by purposive sampling method and met the sample selection criteria. The sample used was 48 companies. Data is processed with Eviews Version 9 software and using the Generalized Least Square (GLS) method. The results show that Political Connections do not have an influence on Tax Avoidance, Corporate Governance that is proxied by Audit Quality does not have an effect on Tax Avoidance, while Corporate Governance which is proxied by the Audit Committee and Independent Board of Commissioners has a positive effect on Tax Avoidance. Profitability has negative effect to Tax avoidance.
ANALISIS FAKTOR MEMPENGARUHI LABA BERSIH PERUSAHAAN ASURANSI PT JASA RAHARJA (PERSERO) Dinar Riftiasari; Sugiarti Sugiarti
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.79

Abstract

PT Jasa Raharja (Persero) adalah BUMN yang mengelola asuransi kecelakaan lalu lintas dengan menghimpun dana bersumber dari pendapatan premi, investasi kemudian menyalurkan dengan klaim. Tujuan Penelitian menganalisis pendapatan premi, hasil investasi, beban klaim terhadap laba bersih menggunakan korelasi secara parsial, determinasi dan regresi linier berganda. Penelitian menggunakan metode kuantitatif. Teknik analisa regresi linier berganda menggunakan software IBM SPSS 21. Data sekunder keuangan PT Jasa Raharja (persero) 2009-2017. Hasil penelitian uji koefisien korelasi secara parsial diperoleh pendapatan premi dan hasil investasi memiliki hubungan  signifikan terhadap laba bersih sebesar 0,916 dan 0,844 hubungan sangat kuat dan searah, beban klaim terhadap laba bersih tidak terdapat hubungan secara parsial, secara simultan pendapatan premi, hasil investasi, dan beban klaim hubungan sangat kuat dan searah sebesar 0,994. Hasil uji koefisien determinasi menunjukkan pengaruh yang signifikan sebesar 98,8% dan sisanya 1,2% dipengaruhi oleh faktor lain. Persamaan regresi berganda yang terbentuk Y=3.409+1.603X1+ 0.257X2–1.021 X3         
DETERMINAN PENYERAPAN ANGGARAN BELANJA SATUAN KERJA KEMENTERIAN NEGARA/ LEMBAGA Anas Nur Huda; Pandaya Pandaya
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v8i2.101

Abstract

Penyerapananggaranmerupakan salah satupendorongpertumbuhanperekonomianmelaluikonsumsipemerintah. Untukitupenyerapananggaran Kementerian/Lembaga turutmenjadipenentupertumbuhanperekonomiantersebut. Selainitupenyerapananggaranmenjadifaktor yang dominandalampenilaiankinerjabirokrasi. Kegagalan target penyerapananggaranmemangakanberakibatberkurangnyamanfaatbelanja. Karena dana yang telahdialokasikanternyatatidaksemuanyadapatdimanfaatkan yang berartiterjadi dana yang idle cash. Padahalapabilapengalokasiananggaranefisien, meskipundenganadanyaketerbatasansumber dana, negara masihdapatmengoptimalkanpendanaankegiatanstrategislainnya. Penelitianinibertujuanuntukmengujipengaruhperencanaananggaran dan pelaksanaananggaranbelanjaterhadappenyerapananggaran. Kuesionerdibagikan di satuankerjakementerian negara/lembaga di wilayah pembayaran KPPN Jakarta V dengantingkatpenyerapananggarandibawah 75% pada tahun 2017 sesuaidenganLaporanRealisasiAnggaran Tingkat KPPN. Hasil daripenelitianinimenunjukkanbahwaperencanaananggaran dan pelaksanaananggaranberpengaruhpositifterhadappenyerapananggaran.

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