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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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Comparison of Financial Performance Badan Amil Zakat Nasional and Lembaga Amil Zakat Nasional Pramito, Rohman Fajri Jalil; Azwari, Peny Cahaya; Naz'aina, Naz'aina
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16127

Abstract

This research aims to compare and to examine about differences in the performance of zakat management between BAZNAS and Dompet Dhuafa through Financial Performance with purpose to evaluate the success of the institution is to look at how well it performs. The object of this research are the amil zakat institution in Indonesia, namely BAZNAS and Dompet Dhuafa. This study uses a purposive sampling with a descriptive quantitative approach. Data collection in this study is secondary data, which is referring to the annual financial reports published by the National Amil Zakat Institute. The data analysis is: financial performance (financial ratio by Ritchie and Kolodinsky). Based on the calculation, the result of the study state, BAZNAS is the highest-performing Amil Zakat Institution in the financial performance category due to its high fiscal performance ratios and its strong financial management capabilities, which maximize the amount of funds distributed in accordance with what was collected from the funds that were successfully collected. When it comes to the total amount of money collected over the course of 12 years, Dompet Dhuafa performs better than BAZNAS.
MENILAI KINERJA PERUSAHAAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGANPADA PT KABELINDO MURNI TBK Azmi, Ika Nur; Sastrawan, Rahman
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14628

Abstract

This research aims to analyze the financial performance of PT. Kabelindo Murni, Tbk in 2018-2022 uses financial ratios in the form of liquidity ratios, solvency ratios, activity ratios, profitability ratios and profit growth ratios. This research uses a quantitative descriptive method with secondary data in the form of company financial reports and then analyzed. The research results show that the company's performance in 2018-2022 can be seen from the liquidity ratio through the current ratio which is quite good, while through the cash ratio and quick ratio it is quite good. The company's performance in 2018-2022 seen by the solvency ratio, activity ratio, and growth ratio using sales growth can be said to be very good, while seen using the profitability ratio and profit growth ratio, including the net profit growth ratio, it can be said that the company's performance in 2018-2022 is poor. Good.
Persepsi Wajib Pajak Mengenai Korupsi, Penegakan Hukum dan Sikap Rasional Terhadap Tingkat Kepatuhan Wajib Pajak Herlina, Saskia; Rodiah, Siti
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.17887

Abstract

The purpose of this study was to investigate how taxpayers' views on corruption, law enforcement, and reasonable attitudes affect their level of compliance with tax obligations. This study used a sample of 100 taxpayers registered at KPP Pratama Pekanbaru Tampan. This research uses the accidental sampling method, which involves selecting participants based on chance and not based on certain criteria. This means that anyone who is encountered during the research is considered a suitable data source. The sample size was determined using the Slovin formula. Data were collected through the use of questionnaire techniques and analyzed using SPSS statistical software, specifically version 25. The study employed various data analysis techniques, including validity test, reliability test, classical assumption test, multiple linear regression test, t-test, and coefficient of determination. The results show that the independent variables, namely perceptions of tax corruption, law enforcement, and rational attitudes, jointly affect the dependent variable, namely taxpayer compliance.
The Effect of Capital Intensity, Litigation Risk, Profitability, Cash Flow, Institutional Ownership, and Company Size on Accounting Conservatism Safira, Nur Intan; mursidah, mursidah; Indrayani, Indrayani; Yunina, Yunina
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.16057

Abstract

This study aims to examine the effect of capital intensity, litigation risk, profitability, cash flow, institutional ownership, and company size on accounting conservatism. The population of this study was BUMN companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2022. Samples were collected using the purposive sampling method, and 14 companies were sampled with an observation period of 6 years, resulting in 84 observations. The research method employed a quantitative approach with data analysis techniques using classical assumption tests. Hypothesis testing was conducted using panel data regression methods with the assistance of the EViews ver.12 program. The results of this study indicate that capital intensity had a positive but insignificant effect on accounting conservatism. Litigation risk had a significant positive effect on accounting conservatism. Profitability had a negative and significant effect on accounting conservatism. Cash flow had a significant positive effect on accounting conservatism. Institutional ownership had a positive but insignificant effect on accounting conservatism. The size of the company had a negative and significant effect on accounting conservatism.
Pengaruh Net Profit Margin, Return On Equity, Return On Asset, dan Current Ratio terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi Yang Listing di Bursa Efek Indonesia Pada Tahun 2018 - 2021 Rusmana, Haris; Yuliani, Rahma
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.12314

Abstract

This research was conducted to prove and analyze (1) the effect of Net Profit Margin on stock prices, (2) The effect of Return On Equity on Stock Prices (3) the effect of Return On Assets on stock prices (4) and the effect of Current Ratio on stock prices. The population in this study are manufacturing companies in the goods and consumption sector which are listed on the Indonesia Stock Exchange from 2018-2021, totaling 111 companies. The sample in this study consisted of 25 companies. The type of data in this study is secondary data obtained by collecting document/copy archival data through the Indonesian Stock Exchange website. This type of research is quantitative research. The analysis technique used in this study was multiple regression analysis using the IBM SPSS Statistics application version 25. The results of this study indicate that the Net Profit Margin, Return On Equity, Return On Assets, Current Ratio has no significant effect on stock prices. The coefficient of determination is 0.127, which means 12.7%, which means that the stock price is affected by 12.7% by Net Profit Margin, Return On Equity, Return On Assets, Current Ratio, while the rest is explained by other variables. This shows that there are variables outside the research that can affect stock prices.
Determinants of The Use of Accounting Information By E-Commerce-Based In MSMEs Pramudiati, Ningrum; Nusron, Lulu Amalia; Prasetya, Anggi
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16111

Abstract

A B S T R A C T                   This research focuses on the impact of accounting knowledge, information technology competence, and the preparation and presentation of financial statements on the use of e-commerce-based accounting information. The research population is all owners of culinary MSMEs in the Special Region of Yogyakarta. This research site includes Bantul Regency, Sleman Regency, Kulon Progo Regency, Gunungkidul Regency, and Yogyakarta City. The sample of this research was 95 respondents who are owners of culinary MSMEs were collected using a method of purposeful sampling. The research consists of a quantitative technique and questionnaire-based primary data. Methods for data analysis and descriptive statistical tests, tests of data quality, and hypothesis testing were processed by using SPSS 25. The results show that accounting knowledge, information technology competence, and the preparation and presentation of a financial statement have a positive and significant impact on the use of e-commerce-based accounting information in culinary MSMEs in the Special Region of Yogyakarta.Keywords: Accounting Knowledge, Information Technology Competence, Financial Reports, E-Commerce Based Accounting InformationA B S T R A C T   Penelitian ini bertujuan untuk menguji pengaruh pengetahuan akuntansi, kompetensi teknologi informasi, dan penyusunan laporan keuangan terhadap penggunaan informasi akuntansi berbasis e–commerce. Populasi penelitian ini adalah seluruh pemilik Usaha Mikro, Kecil, dan Menengah (UMKM) yang menekuni usaha bidang kuliner di Daerah Istimewa Yogyakarta. Lokasi penelitian meliputi Kabupaten Bantul, Kabupaten Sleman, Kabupaten Kulon Progo, Kabupaten Gunungkidul, dan Kota Yogyakarta. Pengambilan sampel menggunakan metode purposive sampling. Sampel pada penelitian ini adalah sebanyak 95 responden yang merupakan pemilik UMKM di bidang kuliner. Riset berupa pendekatan kuantitatif dan data primer. Data penelitian diperoleh dengan menggunakan teknik penyebaran kuesioner. Metode untuk menganalisis data menggunakan uji statistik deskriptif, uji kualitas data, dan uji hipotesis yang diolah dengan menggunakan bantuan SPSS 25. Riset ini menunjukkan hasil bahwa pengetahuan akuntansi, kompetensi teknologi informasi, dan penyusunan dan penyajian laporan keuangan secara positif dan signifikan berpengaruh terhadap penggunaan informasi akuntansi berbasis e–commerce pada UMKM kuliner di Daerah Istimewa Yogyakarta. Kata Kunci: Pengetahuan Akuntansi, Kompetensi Teknologi Informasi, Penyusunan Laporan Keuangan, Informasi Akuntansi Berbasis E-Commerce
Orientasi Eksternal, Tanggung Jawab Sosial Perusahaan, dan Emisi Polusi Aziza, Nurna
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14665

Abstract

Companies in open economies with stronger external orientations have come under pressure from customers and other stakeholders to implement global corporate social responsibility (CSR) activities since the 2000s. The purpose of this study proposes a relationship between CSR, the level of external orientation, and pollution emissions, such as pollution reduction. It uses an empirical methodology using secondary data for manufacturing companies. The results showed that external orientation is related to pollution emissions, corporate social responsibility is negatively related to pollution emissions, and there is a proven moderating effect on pollution emissions. The higher the external orientation but with high corporate social responsibility can withstand the increase in pollution emissions by manufacturing companies. 
The Influence of Fintech on Financial Management Behavior: A Case Study in Sigli City, Pidie Regency Nasruddin, Nasruddin; Darni, Surya; Wahyuni, Sri; Febriansyah, Sutan
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.18262

Abstract

This study aims to analyze the influence of Fintech Payment, Financial Literacy, and Service Accessibility on Financial Management among the residents of Sigli City. The research employs a quantitative approach with a survey method, involving 100 respondents selected using the Lemeshow technique. Data analysis uses Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3.0. The findings indicate that all indicators have good validity and reliability. The evaluation of the structural model suggests that the variables of Fintech Payment, Financial Literacy, and Service Accessibility have a positive and significant impact on Financial Management. Fintech Payment assists the community in managing their finances through the features provided, Financial Literacy enhances individuals' ability to make better financial decisions, and Service Accessibility improves the ease with which the community can utilize financial services.
Determination of Abnormal Returns from the Point of View of Environmental Performance In Mining Companies Yunita, Nur Afni; juliani, Juliani; Naz'aina, Naz'aina; yusra, Muhammad
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.16151

Abstract

This research aims to examine the influence of environmental, social and governance on abnormal returns. The sample in this research are mining companies that disclosed ESG disclosure scores in 2020-2022. The sampling technique used was purposive sampling to obtain 45 companies that disclosed ESG disclosure scores for 3 consecutive years from 2020-2022. Testing in this research uses descriptive statistics and hypothesis testing. The results of this study show that environmentalism has no effect on abnormal returns. However, social and governance have a positive effect on abnormal returns
THE IMPACT OF TOP MANAGEMENT SUPPORT AND ORGANIZATIONAL STRUCTURE ON ACCOUNTING INFORMATION SYSTEMS QUALITY Darma, Jufri; Nurwendari, Weny; Sriwedari, Tuti; Herliani, Rini
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.12863

Abstract

This study aimed to investigate how the quality of accounting information systems in higher education institutions in North Sumatra is influenced by the organizational structure and the support from top management. A survey involving 67 participants, who are users of accounting information systems at colleges in North Sumatra, was conducted. Data was gathered through the administration of a questionnaire. The collected data was analyzed using Structural Equation Modeling with a Partial Least Square approach, utilizing the Smart-PLS software. The findings of the study provided empirical evidence indicating that both top management support and organizational structure significantly impact the quality of accounting information systems in higher education institutions located in North Sumatra.

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