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Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 26232596     EISSN : 26232596     DOI : https://doi.org/10.30596/jakk.v3i1.5700
Core Subject : Economy,
Economics, Econometrics & Finance
JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, akuntansi manajemen, akuntansi syariah, akuntansi sektor publik, audit, sistem informasi akuntansi, dan akuntansi perpajakan.
Arjuna Subject : Umum - Umum
Articles 12 Documents
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Search results for , issue "Vol 4, No 1 (2021): November 2020 - Mei 2021" : 12 Documents clear
Analisis Sistem Informasi Akuntansi Penerimaan Kas Dalam Meningkatkan Sistem Pengendalian Internal. Rudi Fachruddin; Sayed Mahdi; Rizki Rafsanjani Putra
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6882

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah sistem informasi akuntansi penerimaan kas berpengaruh terhadap sistem pengendalian intern di perusahaan. Jenis data yang digunakan adalah data skunder melalui studi kepustakaan (literature riview). Dari hasil pembahasan dalam penelitian ini, maka dapat ditarik kesimpulan bahwasannya teknologi informasi merupakan hal terpenting dalam sebuah organisasi perusahaan, sehingga memudahkan dalam pengambilan keputusan manajerial. Kemudian apabila sistem informasi akuntansi lemah, maka akan berdampak buruk terhadap kelangsungan perusahaan. Dan yang terakhir sistem informasi akuntansi yang terkomputerisasi dapat meningkatkan sistem pengendalian internal di sebuah perusahaan.
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan LQ45 Yang Terdaftar Di BEI Umi Kalsum
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6846

Abstract

This study aims to examine and analyze the effect of financial ratios as proxied by current ratio (CR), debt to equity ratio (DER), gross profit margin (GPM), net profit margin (NPM) and return on assets (ROA) on profit growth. in LQ45 companies listed on the IDX with the period 2018 to 2020. The samples in this study were all LQ45 companies listed on the IDX. The research method used classical assumption test to analyze data and linear regression analysis to test the data results. The results of this study indicate that the current ratio (CR) and return on assets (ROA) have a significant effect on earnings growth. Meanwhile, the debt to equity ratio (DER), gross profit margin (GPM), net profit margin (NPM) did not have a significant effect on profit growth.
Pengaruh Return On Assets Dan Current Ratio Terhadap Kebijakan Deviden Pada Perusahaan Sektor Aneka Industri Di Bursa Efek Indonesia Novi Fadhila; Nora Sipayung
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6897

Abstract

Return On Asset is a return from the management of investment and company assets, which is one of the indicators of profitability for the company with adequate measurement of the effectiveness of the entire company. Meanwhile, the current ratio is a reflection of the company's ability to pay off its current debt by looking at the condition of the company's current assets. The purpose of this study is to examine and analyze the effect of Return On Asset and Current Ratio on dividend policy in various industrial securities sector companies on the Indonesia Stock Exchange, either simultaneously or partially. The method used is quantitative associative, with purposive sampling technique, documentation technique and data analysis technique used is multiple linear regression. With the research results simultaneously, return on assets and current ratio do not affect dividend policy. Partially, return on assets has no effect on dividend policy, as well as current ratio to dividend policy.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Keuangan Masjid Studi Kasus pada Masjid di Provinsi Sulawesi Barat Muhammad Yusran
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6854

Abstract

ABSTRACTThe financial accountability of mosques in their accounting practice is still very simple, as well as in financial reporting, so that it is far from the applicable standard provisions. The purpose of this study was to analyze the factors that affect the financial accountability of mosques in West Sulawesi Province. This study used a survey method in the study population, namely all mosques in West Sulawesi Province with incidental sampling techniques and collected as many as 109 respondents from six districts in West Sulawesi Province, then analyzed by multiple regression using SPSS. The results showed that the variables of financial management, internal control, the role of stakeholders, and financial management standards had a positive and significant influence both partially and collectively on the financial accountability variables of mosques. Meanwhile, human resource competence, the use of ICT in this study, does not have a partially significant effect on the financial accountability of mosques. However, it still has a constructive influence simultaneously with the variables of financial management, internal control, the role of stakeholders, and fund management standards on financial accountability. Researchers recommend that local governments in West Sulawesi and related stakeholders improve human resource competence and technology adaptation for mosque managers in managing finances based on the standards of PSAK 45 and PSAK 109. 
Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Sistem Pengendalian Internal Kas Pada PT. Bulan Biru Tour And Travel Dinda Kama Dita; Tantina Haryati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6899

Abstract

A company needs an internal control system because to maintain the existence of cash appropriately for managing and controlling cash, one of which is cash receipts and cash disbursements. In this case, cash is the company's most liquid asset or asset and is prone to fraud, fraud and theft. In this study, the objective is to find out how the accounting information system for cash receipts and payments on the internal control system at PT. Bulan Biru Tour and Travel. This type of research is a type of case study research using a qualitative approach. Internal cash control in the company is inadequate, this is reflected in the implementation of internal cash control, there is an organizational structure in which there is a description of the duties and responsibilities of each part of the company, the authorization of the authorized official for each transaction of cash receipts and disbursements of the company. It is suggested that there should be a separation of duties between the recording function and the cash storage function.
Pengaruh Pembiayaan Bagi Hasil Dan Pembiayaan Sewa Terhadap Laba Bersih PT. Bank Syariah Mandiri Siti Aisyah Siregar
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6867

Abstract

Abstract: Based on the type of problem studied, the research approach used is associative. The data collection technique used is the study of documentation by collecting data derived from the monthly financial statements of PT Bank Syariah Mandiri in 2017-2019. The data analysis technique used in this study is multiple linear regression. The research result is known that partially variable profit sharing financing has no effect and is insignificant to net profit. In addition, partially variable lease financing has no effect and signifies net profit. While simultaneously variable profit sharing financing and lease financing have a significant influence on net profit.
Pengaruh Debt To Asset Ratio, Return On Asset Earning Per Share Terhadap Harga Saham Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesiaperiode 2015-2019 Dody Salden Chandra
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6906

Abstract

This study aims to determine the effect of Debt to Asset Ratio, Return on Investment, and Earning Per Share on Stock Prices. With a population of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research uses an Associative Quantitative approach. The sample in this study was determined by purposive sampling technique, so that the samples that met the criteria in the sampling for this study were 8 companies. Data collection techniques in this study using documentation techniques, with data analysis techniques using Multiple Linear Regression Analysis. The results of this study concluded that partially there is no effect on Debt to Asset Ratio on Stock Prices, partially negative effect on Return on Investment Stock Prices, Partially there is a positive influence between Earning Per Share on Stock Prices, and simultaneously Debt to Asset Ratio, Return on Investment, and Earning Per Share have a significant effect on share prices in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2019 period.
Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Variabel Moderasi Murtadho Kesuma; Nafis Irkhami
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6727

Abstract

This study aims to determine the effect of the Islamicity Performance Index on Profitability with Intellectual Capital as a Moderation Variable in Islamic Commercial Banks for the 2015-2019 Period. This type of research is quantitative research using Moderate Regression Analysis (MRA) as data analysis and using secondary data in the form of panel data. The data  hat has been obtained is then processed using the E-views 9 application tool. Based on the results of this study it shows that partially the Profit Sharing Ratio (PSR) variable has a positive and insignificant effect on profitability, Zakat Performance Ratio (ZPR) has a negative and insignificant effect on profitability. Directors Employees Welfare Ratio (DEWR) has a positive and significant effect on profitability, while Islamic Income vs Non-Islamic Income Ratio (IIcR) has no significant negative effect on profitability. Intellctual Capital is able to moderate the effect of Zakat Performance Ratio (ZPR) but unable to moderate the effect of Profit Sharing Ratio (PSR), Directors Employees Welfare Ratio (DEWR), and Islamic Income vs Non-Islamic Income Ratio (IIcR) on profitability.
Pengaruh Tingkat Solvabilitas Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Dagang Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Arnida Wahyuni Lubis; Ikhsan Abdullah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6877

Abstract

Penelitian ini ingin mengtahui seberapa besarnya tingkat Solvabilitas dan Profitabilitas dapat berpengaruh terhadap Audit Delay pada perusaaan Dagang di BEI. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif yakni penelitian yang berupaya untuk mengkaji dan menjelaskan bagaimana suatu variabel independen mempengaruhi variabel dependen. Populasi dan sampel dalam penelitian ini perusahaan Dagang berjumlah 47 perusahaan tetapi ada 34 perusahaan yang terdaftar sejak tahun 2015 - 2019 tidak menerbitkan laporan keuangan. Terdapat 6 perusahaan mengalami kerugian dan tdk menggunakan mata uang rupiah dengan menggunakan laporan keuangan tahunan. periode 5 tahun pengamatan dari tahun 2015-2019, sehingga total sampel sebanyak 35 pengamatan pengumpulan data pada penelitian ini yaitu dengan menggunakan data dokumentasi dengan jenis dan sumber data kuantitatif yang di peroleh dari www.idx.co.id. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda Berdasarkan hasil pengujian menunjukan bahwa Tingkat Sovabilitas berpengaruh terhadap Audit, sedangkan Profitabilitas tidak berpengaruh terhadap Audit Delay. Tetapi secara simultan Tingkat Sovabilitas dan Profitabilitas tidak berpengaruh terhadap Audit Delay
Analisis Perilaku Belajar Dan Minat Belajar Terhadap Pemahaman Akuntansi Dengan Kecerdasan Intelektual Sebagai Variabel Intervening (Studi Pada Mahasiswa S1 Akuntansi Periode 2017 – 2018 UPN “Veteran” Jawa Timur) Muhamad Fadel Ardiansyah; Endah Susilowati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6908

Abstract

Higher education institutions are required to not only produce graduates who have mastered abilities in the academic field, but also have technical analytical skills in the field of humanistic skills and professional skills so that they have added value in competing in the world of work. The problem that arises in this research is the understanding of accounting that changes or fluctuates in the Accounting Students of UPN "Veteran" East Java during the period 2017 - 2018. The type of research used is the type of research using quantitative approaches. The results of this study indicate that learning behavior has a significant effect on understanding accounting, learning interest has a significant effect on accounting understanding, learning behavior has a significant effect on intellectual intelligence, learning interest has a significant effect on intellectual intelligence, intellectual intelligence has a significant effect on accounting understanding, learning behavior has no effect. on understanding of accounting through intellectual intelligence, and interest in learning has a significant effect on understanding of accounting through intellectual intelligence.

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