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Nora Hilmia Primasari
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nora.hilmia@budiluhur.ac.id
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+6281325708573
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jak@budiluhur.ac.id
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Jl. Raya Ciledug, Petukangan Utara, Jakarta Selatan 12260
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Budi Luhur Jakarta
ISSN : 22527141     EISSN : 26225875     DOI : http://dx.doi.org/10.36080
Core Subject : Social,
Social Sciences
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 12, No 2 (2023)" : 7 Documents clear
Konstruksi Akuntansi Insentif di Konteks Organisasi Ketenagalistrikan Jawa Tengah Ani Setyowati; Ahmad Sahri Romadon
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2256

Abstract

The purpose of this study is to explore incentive accounting systems implemented in organizations. Incentives aimed at driving motivation to work for members of the organization cannot be separated from the accounting system because accounting provides a real picture of the effectiveness of the allocation of resources managed by the company. This type of research is qualitative research with a case study approach. The focus of the research is carried out in companies that operate in electricity services in the Central Java region. The information gathering method was carried out using a semi-structured interview model addressed to a number of managers and employees in the company. The results of the study found that incentive accounting applied in companies was effective in helping organizational leaders and members to optimize the management of financial resources in companies. With the existence of incentive accounting, companies can allocate financial resources to direct members of the organization to be more professional at work and responsible for carrying out work procedures.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Institusional dan Kepemilikan Manajerial terhadap Carbon Emission Disclosure Andini Eleshya Putri; Warnida Warnida
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2273

Abstract

The objective of this study is to examine factors that influence the Carbon Emission Disclosure. Several factors, such as size firm, profitability, leverage, institutional ownership, and managerial ownership are included in this study. The population used in this research is all manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sampling technique applied was purposive sampling and based on predetermined criteria obtained a sample of 22 companies. Data analysis method in this research is multiple linear regression. The results show that size firm, profitability, and leverage have a significant effect on Carbon Emissions Disclosure. Meanwhile, institutional ownership and managerial ownership have no significant effect on Carbon Emission Disclosure.
Perbedaan Harga Saham dan Return Saham Indeks LQ45 Sebelum dan Setelah G20 Bali Summit Sari Indra Pratama; Anggraeni Yunita; Julia Julia
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2239

Abstract

G20 Bali Summit Indonesia adalah puncak rangkaian Presindensi G20. Penelitian Event Study ini bertujuan menguji dan menganalisis perbedaan Harga Saham dan Return Saham momen G20 Bali Summit. Penelitian kuantitatif deskriptif dengan Periode pengamatan sebanyak 20 hari pengamatan. Sampel penelitian terdiri dari 45 perusahaan dari Indeks LQ45. Dengan uji Paired Simple T Test didapat bahwa tidak terdapat perbedaan signifikan harga saham dan return saham pra dan pasca momen G20 Bali Summit. Sebabnya diluncurkan indeks IDX LQ45 Low Carbon Leader yang dibandingkan dengan indeks LQ45 sebagai parent index dan sebagai bentuk dukungan BEI pada isu utama G20 Bali Summit. Sehingga informasi yang terdapat pada momen tersebut tidak mempengaruhi keputusan calon investor dalam mengambil keputusan investasinya. Namun secara keseluruhan kinerja saham indonesia tahun ini cukup baik. Pada penelitian ini diharapkan calon investor mempertimbangkan informasi yang digunakan untuk pengambilan keputusan investasinya.
Desain Akuntansi Rumah Tangga di Bulan Ramadhan Krisno Septyan; Danang Mintoyuwono
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2235

Abstract

This study aims to design household accounting to achieve the goal of Ramadan, namely taqwa. This study is deductive and normative, derived from absolute truth sources related to the month of Ramadan. Finances in the month of Ramadan have a surplus condition caused by the increasing of home-based business production and the holiday allowances. This surplus condition can be allocated (in part) to facilitate activities in the month of Ramadan, for example giving iftar to others, giving charity, and facilitating Itikaf activities on the last ten nights. Funds can also be allocated to pamper yourself during the day such as taking an online vehicle when commuting to work, not cooking during the day to prepare iftar, all of this is done to save energy that you can worship at night maximally.
Bank Jatim dan Keuangan Berkelanjutan untuk Menumbuhkan Pemberdayaan Berkelanjutan UMKM di Jawa Timur Okta Sindhu Hartadinata; Elva Farihah
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2182

Abstract

Penelitian ini memberikan penekanan pada kajian secara rinci dan mendalam terkait “Bank Jatim” dan “Keuangan Berkelanjutan” dalam rangka untuk menumbuhkan pemberdayaan berkelanjutan UMKM di Jawa Timur. Metode penelitian kualitatif yang digunakan dalam penelitian ini adalah studi kasus melalui analisis konten. Data yang dipakai dalam penelitian ini adalah data sekunder. Data tersebut diantaranya adalah berupa laporan tahunan tahun 2020 Bank Jatim dan laporan keberlanjutan tahun 2020 Bank Jatim. Berdasarkan hasil penelitian dapat dijelaskan bahwa dalam pelaksanaan keuangan berkelanjutan, ada keterkaitan hubungan antara Bank Jatim, regulator, pihak ketiga dan UMKM. Dalam pelaksanaannya, Bank Jatim perlu bersinergi dengan regulator dan pihak ketiga untuk menumbuhkan pemberdayaan berkelanjutan UMKM di Jawa Timur. Melalui kolaborasi antara Bank Jatim, regulator, dan pihak ketiga dapat menghasilkan rumusan strategi yang dapat membantu permasalahan UMKM terutama saat pandemi ini. Rumusan strategi tersebut dapat diklasifikasikan menjadi dua, yaitu aspek finansial dan aspek non finansial. Akhirnya, penelitian ini diharapkan dapat menjadi salah satu rujukan strategi implementatif dalam mengembangkan UMKM di tiap daerah di Indonesia sebagai upaya mendukung akselerasi pemulihan ekonomi dan mendorong fungsi intermediasi yang seimbang dan berkualitas sesuai Peraturan Bank Indonesia Nomor 23/13/PBI/2021.
The Hidden Meaning of Household Accounting Implementation Among Moslem Accountants Dwiya Endah Pandu Probowati; Anis Chariri; Jaka Isgiyarta
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2242

Abstract

The purpose of this study was to find the hidden meaning of the implementation of household accounting among moslem accountant. This research using qualitative interpretive method - case study with primary data acquisition techniques using observation and direct interview. This research founds that the implementation of household accounting is motivated by the the goal of marriage namely, samawa. While the the mental accounting concept, the type of internal locus of control and Islamic religious values creates spiritual intelligency and awareness for running the household away from waste and irrational spending. The implementation of household accounting creates mutual trust among husband and wife because there is no financial related activities hiden. Another findings of this research is the form of financial report among informants are varies based on each unique condition of the household, the simplest form is using book-based financial records while the more modern ones use spreadsheets. Keywords: Accountability, Budgeting, Mental accounting, Locus of control, Household accounting
Determinasi Ukuran Perusahaan dan Kinerja Keuangan terhadap Nilai Perusahaan Ikfiha Oktawianto; Mia Laksmiwati
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2484

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Firm Size dan Kinerja Keuangan yang terdiri dari Current Ratio, Debt to Equity Ratio, Total Asset Turn Over, dan Return On Asset terhadap Price to Book Value pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2017-2022. Populasi penelitian ini yaitu perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2017-2022. Penelitian ini merupakan penelitian kuantitatif yang menggunakan pendekatan statistic deskriptif dengan jumlah sampel sebanyak 10 perusahaan yang diperoleh dengan menggunakan metode purposive sampling dan metode analisis regresi linier berganda. Hasil penelitian Firm Size, Current Ratio, dan Total Asset Turn Over tidak berpengaruh, sedangkan Debt to Equity Ratio dan Return On Assets berpengaruh terhadap Price to Book Value.

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