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Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Kampus Bukit Indah, Desa Blang Pulo Kec. Muara satu Kota Lhokseumawe Kode Pos 24353
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Malikussaleh
ISSN : 23014717     EISSN : 2716022X     DOI : 10.29103
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, Indonesia. Jurnal Akuntansi dan Keuangan is published every year twice, February and August. Jurnal Akuntansi dan Keuangan as a medium for disseminating research results from researchers, lecturers, and practitioners in the field of Accounting. JAK receives articles from researchers from lecturers, students and practitioners in the field of Accounting that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English. Focus and Scope Jurnal Akuntansi dan Keuangan covered various of research approach, namely: quantitative, qualitative and mixed method. Jurnal Akuntansi dan Keuangan focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 218 Documents
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Pandemi Covid 19: Implementasi Insentif Pajak Bagi Wajib Pajak UMKM di Kabupaten Sumenep Belum Optimal Fauziah Nirmala Putri; Moh. Faisol
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6400

Abstract

This research aims to identify and explain the implementation of the Minister of Finance regulation number 09/PMK.03/2021 regarding tax incentives for UMKM taxpayers affected by the 2019 coronavirus disease pandemic in Sumenep Regency in 2021. This study uses a qualitative descriptive approach with a case study method. Researchers conducted in-depth interviews (in-depth interviews) with two informants from the DJP and five informants of UMKM actors and were supported by the results of observations and documentation. The research data were analysed using Miller and Huberman qualitative data analysis, namely reduction, data presentation, conclusion, and data verification. The results show that the implementation of tax incentives in the Sumenep Regency is still not effective. This is because several UMKM that the researcher met claimed to have not taken advantage of, and did not even know about, the government having borne final income tax (DTP) incentives for UMKM taxpayers. This is because the socialization carried out by the DGT has not been received by the UMKM owners. After all, socialization is carried out through social media or posters and banners, and SMS because of PPKM. The hope is that the community is given direct socialization and even personally to each UMKM, however, this is understandable because the provision of these incentives coincides with the Covid-19 pandemic, in PPKM conditions. This research implies that direct socialization activities to UMKM, which are laypeople, are more informative and effective than through social media or online.
PENGARUH NEGATIVE FRAMING DAN ADVERSE SELECTION TERHADAP PENGAMBILAN KEPUTUSAN ESKALASI KOMITMEN: (Studi Empiris pada Mahasiswa Akuntansi Universitas Malikussaleh) Muhammad Yusra; Surya Atika
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v5i2.1816

Abstract

This study aims to determine the effect of negative framing and adverse selection on commitment escalation decision making. The data used in this study are primary data. The population in this study are 178 active students majoring in Accounting of economics and business faculty, Malikussaleh University in 2014. The number of samples that met the research criteria were 64 students taken using a random sampling. The method used to analyze the relationship between the independent variable and the dependent variable is the technique of analyzing two ways ANNOVA using factorial 2 x 2 designs with instruments in the form of cases.The test results show that negative framing effect on commitment escalation, adverse selction effect on commitment escalation, and negative framing and adverse selection have no effect on commitment escalation.
ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP) Chairul Amni; Indrayani Indrayani
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i1.2327

Abstract

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.
ANALISIS PENERAPAN SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MEDAN Muhammad Irfan Nasution; Nurwani M.Si
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2021): Agustus 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i2.4577

Abstract

SIPD or local government Information System is an information system used in medan city government as a regional development planning system, regional financial system, as well as other local government systems, including the system of coaching and supervision of local government. However, the application of SIPD, especially in Medan, has not been carried out properly because of the quality of the system that is still lacking, in addition to the lack of efficiency in terms of time or the short time needed to conduct technical guidance causes many SKPD not yet accustomed to using SIPD. The purpose of this research is to find out how sipd implementation in Medan.. Research method used is descriptive research using qualitative approach. Based on the results of the research that has been carried out, it shows that the Medan City BPKAD has used the Regional Government Information System (SIPD) application to carry out the policies needed to carry out various activities which are programs from the Medan city government. and Based on the information obtained, the Regional Government Information System (SIPD) functions to contain the regional development planning system and regional financial system, as well as other regional government systems, including the regional government guidance and supervision system.
PENGARUH PAYMENT POINT ONLINE BANK (PPOB) TERHADAP PERCEPATAN ALIRAN KAS ( STUDI KASUS DI PT. PLN (PERSERO) PROVINSI ACEH) Indrayani Indrayani
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i2.1843

Abstract

This study aims to identify the influence of Payment Point Online Bank (PPOB) on the cash flow acceleration at PT. Perusahaan Listrik Negara (Persero). This study uses secondary data in the form of financial statements during 2017-2018 taken from the central office of PT. Perusahaan Listrik Negara (Persero) of Aceh Province. The samples used are 38 offices of PT. Perusahaan Listrik Negara (Persero) in Aceh Province. The method used to analyze the data is simple linear regression analysis. The results of this study indicate that the Payment Point Online Bank (X) influences significantly on the cash flow acceleration (Y) at PT. PLN of Aceh Province during 2017-2018.
STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DAN DAMPAKNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATUBARA PADA TAHUN 2017-2019 Rina Malahayati
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3551

Abstract

This study is aimed to examine the influence of managerial ownership structure, institutional  ownership structure, and firm size on company performance and the impact on the earning  management on companies of sector  coal mining in 2017 – 2019. Unit analysis are companies listed on coal mining  for period 2017-2019. The population are 75 observations (25 companies x 3 years). Data processing uses panel data processed by using SPSS. For testing the hypothesis, the study uses path analysis. The result showed that (1) managerial ownership structure, institutional  ownership structure, and firm size simultaneously to company performance, (2) the managerial ownership structure no effect on company performance, (3) the institutional  ownership structure effect to negatively on company performance, (4) the firm size effect to  positively on  company performance, and (5) the company performance effect to negatively on earning management.
PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI SYSTEM APPLICATION AND PRODUCT (SAP) DAN KUALITAS NILAI INFORMASI PELAPORAN KEUANGAN TERHADAP KEPUASAN PENGGUNA SOFTWARE AKUNTANSI (STUDI KASUS PADA PT. PLN (PERSERO) KANTOR WILAYAH ACEH-KOTA BANDA ACEH) Wahyuddin Wahyuddin; Mira Afriani
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2018): Agustus 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i2.1830

Abstract

This research aims to know influence of the use of System Application Product and ( SAP) accounting software and the quality of financial reporting information value to the satisfaction of the consumers of accounting software. This research use census method and the population is the employees at financial division, HRS&PUBLIC division, planning and technical field division. The respondents of  this research are the employees who apply the accounting software of System Application Product and ( SAP) at PT. PLN (PERSERO), Regional Office of Aceh-Banda Aceh city. The samples were taken using census sampling technique. The data were analysed using multiple linear regression analysis and hypothesis were tested using SPSS 17. The result are as follows: the usage of accounting software of System Application Product and ( SAP) has a signifcant effect on the satisfaction of consumer of accounting software, the quality of financial reporting information value has a significant effect on the satisfaction of consumer of accounting software, and the usage of accounting software of System Application Product and ( SAP) and quality of financial reporting information value has an significant effect on the satisfaction of consumer of accounting software. The further researcher should change the research variables, research object and use a better tool analysis in order to get more accurate data.
Pengaruh Tax Avoidance dan Risiko Pajak Terhadap Biaya Utang pada Perusahaan Manufaktur yang Terdaftar Di Bei Tahun 2016-2020 Fauziah Zamifa; Nuramalia Hasanah; Hera Khairunnisa
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6612

Abstract

This study aims to determine the effect of tax avoidance and tax risk on cost of debt. The independent variables in this study are tax avoidance and tax risk. The dependent variable is cost of debt. Data used in this study from financial statement of manufacturing companies listed on Indonesia Stock Exchange during 2016-2020. The amount of sample used 43 firms with purposive sampling during 2016-2020. The analytical method used in this study is multiple linear regression analysis which processed by using SPSS 25 software application. The results of this research find that tax avoidance has no effect on cost of debt. Tax risk has a positive significant on cost of debt.
PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI: (STUDI EMPIRIS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALIKUSSALEH) Muhammad Yusra; Chairi Utami
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1821

Abstract

This study aims to know the influence of Love Of Money and Machiavellian on the ethical perception of accounting students of Malikussaleh University. The data used is primary data and the sampling method used is Slovin method. The data of this research are obtained by distributing questionnaires to the respondents. The data obtained are then analyzed by using Multiple Linear Regression, Data Quality Test, Classic Assumption Test, Hypothesis Testing, and Coefficient of Determination. The results of this study indicate that simultaneously Machiavellian and Love Of Money have a significant effect on the ethical perception of accounting students of Malikussaleh Universit which is indicated by the f-count value of 12,600. While f-table (df1 = k, df2 = n-k-1, 5%) = 3.11, or in other words f-count> f-table. Partially, Love Of Money has a significant effect on the ethical perception of accounting students of Malikussaleh University in which indicated by t-count of 3.693 and T table (n-2, 5% two-sided test) = 1.990 where t-count>t-table with a significance value of 0.000 or lower than 0.05. and Machiavellian has a significant effect on the ethical perception of accounting students at -Malikussaleh University which is indicated by t-count = 2.583 and t-table (n-2, 5% two-party test) = 1.990 where t-count> t-table with the significance value 0.012 or lower than 0.05.
PENGARUH KUALITAS AUDITOR, AUDIT TENURE DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Oktaviani Oktaviani; Auliffi Ermian Challen
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2020): Agustus 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i2.2727

Abstract

Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity. This study aims to obtain empirical evidence about the effect of auditor quality, audit tenure, and debt default on the acceptance of going concern audit opinion. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange and have fulfilled the criteria that existed during the 2013-2017 period, a total of 20 companies. Data analysis techniques using logistic regression. The results of this study empirically prove that auditor quality and the debt default has a positive effect on the acceptance of going concern audit opinion, audit tenure has a negative effect on the acceptance of going concern audit opinion.

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