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Muhammad Ridho Al Amin
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INDONESIA
Jurnal Akuntansi AKTIVA
Published by Universitas Muhammadiyah Metro
ISSN : 27220281     EISSN : 27220273     DOI : https://doi.org/10.24127
Core Subject : Economy,
Economics, Econometrics & Finance
AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc. As well as the study of accounting studes relevant accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 161 Documents
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DETERMINAN TIDAK TERCAPAINYA TARGET PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP BADAN PENDAPATAN DAERAH KOTA PALEMBANG Salsabillah, Dillah; Hartati, Sukmini; Mubarok, Muhammad Husni
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8625

Abstract

This research aims to determine the factors that influence taxpayer awareness, tax sanctions and tax outreach on tax revenues in paying swallow's nest tax at the Regional Revenue Agency of Palembang City. In this research, the research method used is quantitative research. The population in this study were 57 swallow's nest tax employees at Bapenda. Apart from that, using the survey method, a sample of 50 respondents was obtained, which was the number of swallow's nest tax employees. The sampling technique was using saturated sampling because the population of Bapenda employees was too small. The results of the research show that simultaneously tax revenue, tax awareness, tax sanctions and tax socialization and partially taxpayer awareness do not have a positive and significant effect, while tax sanctions and tax socialization have a positive and significant effect on tax revenue in paying the swallow's nest tax.
DAMPAK INTELLECTUAL CAPITAL TERHADAP NILAI ASET DAN KINERJA KEUANGAN PADA HARGA SAHAM PERUSAHAAN : KAJIAN LITERATURE Mufarrihah, Mufarrihah
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8627

Abstract

In order to better understand how intellectual capital affects asset value, financial performance, and company stock price through a literature review. Performance, and the value of the company's stock through a literature review. Intellectual capital includes knowledge, skills, innovations, and other intangible resources owned by the company, which have a significant impact on the asset's value., financial performance, and stock price of the company. Resources that the business has and that are crucial to its operations reating value and competitive advantage. The results of the literature review shows that intellectual capital has a positive impact on the worth of and financial performance of the company. Components such as structural capital, relational capital, and human capital considerably contribute to to increased operational efficiency, innovation, and corporate reputation, it increases stock values as a consequence. The analyzed research also emphasized the significance of investing in the development of developing intellectual capital as a tactic to increase firm value and competitiveness in the market. Financial performance and share price. Good management intellectual capital has the potential to provide a long-term competitive edge. Competitive advantage. This research provides practical implications for company managers managers in designing strategies for developing and managing intellectual capital development and management strategies This offers a foundation for additional study in this field.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING : STUDI KASUS PADA USAHA MIKRO KECIL DAN MENENGAH TAPE AN-NUR DI KABUPATEN SOPPENG Anugrah, Muhammad; Rijal, Abdul; Syachbrani, Warka
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8628

Abstract

This research aims to: understand and analyze the Determination of Production Costs Based on the Full Costing Method (Case Study at Tape An-nur Micro, Small, and Medium Enterprises in Soppeng Regency). The sample used in this study is the daily cost data and information during January 2024 at Tape An-nur Micro, Small, and Medium Enterprises. Data collection techniques used are interviews and documentation. The data analysis technique uses qualitative descriptive analysis. This technique begins with collecting the required data, including production cost information and supporting evidence, conducting interviews with business owners, recording important elements explained during the interview process, processing information from interviews and administrative data by analyzing the collected data, explaining the process of determining production costs at Tape An-nur, and finally summarizing the findings. Based on the research results: (1) The Production Cost determined by the researcher shows that the production cost for Tape An-nur MSME products is Rp. 19.283 for Tape, Rp. 38.743 for Kacang kupas, Rp. 19.379 for Bolu Cukke, Rp. 18.418 for Jipang, and Rp. 19.383 for Kerupuk jintan, while the selling prices set by the company are Rp. 25,000 for Tape and Bolu Cukke, Rp. 20,000 for Jipang and Kerupuk jintan, and Rp. 50,000 for Kacang kupas. (2) Looking at the comparison between the production cost and the selling price of the products, the business owner earns a profit of Rp. 5.717 for Tape, Rp. 11.257for Kacang kupas, Rp. 5.370 for Bolu Cukke, Rp. 1.581 for Jipang, and Rp. 617 for Kerupuk jintan.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP PERINGKAT SUKUK DENGAN INFLASI DAN SUKU BUNGA SEBAGAI VARIABEL MODERASI Gustiani, Santi; Eriswanto, Elan; Martaseli, Evi
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8629

Abstract

One of the securities traded is sukuk or Islamic bonds. Investors interested in purchasing bonds must consider several factors, such as the sukuk rating. This study aims to examine the influence of profitability and liquidity on sukuk ratings, as well as the moderating role of inflation and interest rates in this relationship. Profitability and liquidity are fundamental factors often used to assess a company's financial performance, which in turn affects the rating of financial instruments such as sukuk. This study employs a quantitative approach, with data collection using documentation techniques. The sample in this study consists of sukuk-issuing companies listed on the Indonesia Stock Exchange whose sukuk ratings are known by Pefindo during the 2019-2023 research period. The sampling technique was conducted using purposive sampling, with specified criteria resulting in 10 sample companies. Data analysis was conducted using Spreadsheet and SPSS 29.0.2.0 software. The results of this study indicate that profitability does not affect sukuk ratings. Liquidity has a negative effect on sukuk ratings. This study also examines the moderating variables of inflation and interest rates, which show that inflation and interest rates do not strengthen or weaken the effect of profitability on sukuk ratings or the effect of liquidity on sukuk ratings.
ANALISIS HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING PADA UMKM KERIPIK PISANG KEPOK DWI PUTRA DI MURNI JAYA TULANG BAWANG BARAT Septiani, Ana; Al Amin, Muhammad Ridho; Amanda, Desma Amelia
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8631

Abstract

This banana chips UMKM is a business operating in the culinary sector, the calculations carried out by the UMKM are not yet detailed so there are several costs that are not included in the cost calculation. So the author applies calculations using the full costing method because this method is more detailed in including the cost elements required in the production process. It is hoped that determining the cost of production using the full costing method can help UMKM in determining selling prices. The aim of this research is to analyze the differences in calculation results according to UMKM with calculating the cost of production using the full costing method. This research was conducted at UMKM PD.Dwi Putra. Data obtained through site surveys and direct interviews with UMKM relates to the problems discussed as well as documents and literature studies as supporting evidence. The results of the research show that calculating the cost of production for the UMKM Kepok Dwi Putra banana chips with calculating the cost of production using the full costing method shows differences in results. The difference lies in factory overhead costs, namely the full costing method which includes depreciation costs for equipment, machinery and buildings as well as equipment and machine maintenance costs. This causes the cost of production using the full costing method to be higher.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE COMMON SIZE PADA PT. KERETA API INDONESIA (PERSERO) : (PERIODE 2020-2022) Mufliha, Leili; Sulistyo, Hari
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8633

Abstract

This study aims to determine the financial performance using the common size method at PT. Kereta Api Indonesia (Persero) in the period 2020-2022 by looking at the balance sheet and income statement. This study uses quantitative descriptive research. The data collected using the documentation method and the data analysis used is the percentage analysis per component or common size. The results of the study show that if the common size is measured from the balance sheet, it means that the company's financial performance has been able to optimize its asset position and show a safe capital structure. The common size seen from the income statement shows an increase in net profit, so what happens is that the company's financial performance is improving as a result of the increase in net profit.
POTRET PRAKTIK AKUNTANSI ASET BIOLOGIS BERDASARKAN PSAK 241 PADA UMKM PETANI BIBIT Mawadatullaela; Rini Ridhawati; Wahidatul Husnaini
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10425

Abstract

This study aims to analyze the application of biological asset accounting in micro, small, and medium enterprises (MSMEs) of seedling farmers based on PSAK 241. This study was conducted in Batu Kumbung Village, West Lombok, using qualitative methods. The data collection technique used was in-depth interviews with farmers and MSME owners. The data were analyzed using the Miles and Huberman model. The results of the study found that in terms of the recognition and measurement of biological assets, they were essentially carried out in accordance with PSAK 241 because farmers had control over the plants and their potential economic benefits, and used fair value to measure the value of their biological assets. In terms of disclosure and presentation of biological assets, farmers have not prepared formal financial statements that explicitly disclose their biological assets, either in terms of quantity, value, or information about the measurement methods used. As a result, biological assets such as plant seeds are not reflected in the statement of financial position, either as current or non-current assets, and are not classified based on age or growth stage.
DETERMINAN PENGELOLAAN DANA DESA DI KECAMATAN RUPIT PROVINSI SUMATERA SELATAN AL-Fiansyah, Rafi; Oktarida, Anggeraini; Husni Mubarok, Muhammad
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10511

Abstract

The aim of this research is to determine the influence of Apparatus Competence, Accountability and the Government's Internal Control System on Village Fund Management in Rupit District. The population in this study were 16 villages in Rupit District. This research used a saturated sampling technique with 64 respondents. Data was collected by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression with the help of SPSS 29 software. The results of this research show that Apparatus Competence, Accountability and the Government's Internal Control System partially and simultaneously have a positive and significant effect on Village Fund Management. The Adjusted R Square value is 0.621, which means that Apparatus Competence, Accountability and the Government's Internal Control System have an influence of 62.1% on Village Fund Management.
PENGARUH SIMPANAN NASABAH TERHADAP LABA BERSIH BANK CENTRAL ASIA DAN BANK RAKYAT INDONESIA PERIODE 2020-2023 Nathanael Gunawan, Aurelius; Tiur Manurung, Elizabeth
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10512

Abstract

This study analyzes the impact of customer deposits on net income at two of Indonesia's largest banks, PT Bank Central Asia Tbk and PT Bank Rakyat Indonesia Tbk. Financial data were obtained from financial reports over 32 quarters and analyzed using simple linear regression. The results show that customer deposits have a positive and significant effect on net income. The resulting linear regression equation indicates that an increase in customer deposits by one unit will raise net income by 0.05169315 units. Conversely, if customer deposits are zero, the bank's net income will decrease by -30526172.64 units. Customer deposits collected by banks are used to finance loans that generate interest income, a key component of bank profits. This study's findings align with previous research, which demonstrated that third-party funds, including time deposits, significantly influence banks' net income. The study underscores the importance of optimizing customer deposit management to support the financial performance of banks.
PENGARUH GOVERNMENT FUND TERHADAP COMPREHENSIVE INCOME MONASH UNIVERSITY AUSTRALIA Lianty, Fannyra; Christian Sardjono, Nicholas; Tiur Manurung, Elizabeth
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10513

Abstract

This study aims to analyze the impact of government funds on the comprehensive income of Monash University in Australia. Using documentation methods and multiple linear regression analysis, this research evaluates the university's financial data from 1992 to 2023. The results show that government funds have a significant effect on comprehensive income at a 10% significance level. Each increase in government funding by one unit contributes to a rise in comprehensive income by 0.106 units. This study highlights the importance of government funding in supporting the financial performance of universities while emphasizing the need for optimization and transparency in its utilization to achieve more effective outcomes.

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