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Akuntansi'45
Published by Universitas 45 Surabaya
ISSN : 28287215     EISSN : 27472647     DOI : 10.30640
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Notariat, Bidang Ekonomi Lain Yang Belum Tercantum, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 313 Documents
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Pengaruh Manajemen Zakat Dan Transparansi Laporan Keuangan Terhadap Kepercayaan Muzakki Pada Baznas Kabupaten Bengkalis Nurhafizah Nurhafizah; Siti Asiam
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v2i2.1207

Abstract

The purposes of this research are to determine the effect of zakat management and transparency of financial reports on muzakki's trust. This type of research is quantitative research with a descriptive approach. Questionnaires are used to collect data. The population in this study is all muzakki in BAZNAS Bengkalis Regency in 2019, totaling 1203 muzakki. In analyzing the data, researchers used multiple linear regression analysis. The result of the regression analysis is that the tcount value for the zakat management variable is 2.515> 1.98667 and the sig value is 0.014 <0.05, which means that zakat management has an effect on muzakki's trust. The tcount value of the variable transparency of financial reports is 5.208> 1.98667 and the sig value is 0.000 <0.05. So it can be concluded that the transparency variable of financial statements has an effect on muzakki's trust. Regression analysis shows that the Fcount value is 66,000> 3.10, which means that the zakat management variable and the transparency of financial statements have a simultaneous effect on muzakki's trust.
Analisis Organizational Citizenship Behavior Dalam Upaya Peningkatan Mutu Dosen Perguruan Tinggi Keagamaan Islam Negeri Di Indonesia Sandra Dewi; Baginda Parsaulian
AKUNTANSI 45 Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.1385

Abstract

The position of work involvement as a mediator influencing the management of personality and grit talents towards OCB is an aspect of theoretical novelty studies. The purpose of this study is the effect of work involvement as a mediating variable between talent management, personality and grit and organizational citizenship behavior. This study uses a quantitative approach with a causal design. The research was conducted through a survey. This research was conducted at 3 PTKIN namely UIN Padang, IAIN Bukittinggi and STAIN Mandailing Natal. The results of this study are First, there is a direct influence between talent, personality and grit management on OCB as shown by the estimated coefficient of each 0.155 (significant at p<0.05 ), 0.310 (significant at p<0.01), 0.268 (significant at p<0.01) and 0.201 (significant at p<0.01). Second, job withdrawal does not mediate the relationship between personality and OCB (VAF=0.190, p<0.01). Third, giving up work did not mediate the relationship between grit and OCB (VAF=0.190, p<0.01). Thus the results of this test reveal that work involvement only mediates the influence of the talent management relationship on OCB, but does not mediate the influence of personality and persistence on OCB.
ANALISA KONSISTENSI, KOMUNIKASI PERSUASIF DAN FOKUS KREATOR DALAM LIVE TIKTOK TERHADAP VIEWERS AND FOLLOWERS ON LIVE ROOM SINTESA Nika Sintesa; Ditta Kristina Putri
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.1559

Abstract

This research is entitled "Analysis of consistency, communication, creator focus in Tiktok towards viewers and followers on live room synthesis". The use of social media that is being widely discussed is tick tok, where tiktok is one of the applications that is widely used by the public, especially teenagers and adults who focus on a variety of activities that can be carried out according to their individual needs, whether to become an affiliate. , entertainment or other educational content in the form of account development to increase followers and viewers when doing live streaming. The use of the tiktok application can be used by using a mobile phone, wherever and whenever and by anyone according to their individual needs. Tiktok is a Chinese social network and music video platform launched in September 2016. The demand when playing tiktok, especially during live streaming, is when there is consistency both in the live room and also making one content created. TikTok users are required to be creative in creating content. The application allows users to create their own short music videos. The theory used in this study is cognitive social theory developed by Albert Bandura and Implementation of Creativity Theory developed by Wallas. The research method used in this study is a qualitative method with a descriptive and phenomenological approach, using data collection methods by means of interviews, observation and documentation. Informants in this study consisted of main informants and supporting informants.
Analisis Pengaruh Kompetensi, Motivasi, Sarana Prasarana Dan Disiplin Terhadap Kinerja Awak Transportasi Sungai Di Kabupaten Blitar Dengan Kabupaten Tulungagung Adenanthera Lesmana Dewa; Rizqi Candra Noviasari; Lisda Rahmasari
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v2i2.1651

Abstract

This research is motivated by the problems that often arise in the river transportation of Blitar Regency and Tulungagung Regency, namely the performance of transportation crews caused by lack of infrastructure and discipline that is often violated. So that there are often problems with the performance of transportation crews such as crossing delays, lack of lighting and ship conditions. Through this research, it is expected to obtain results that illustrate that the performance of river transportation crews is influenced by factors of competence, motivation, infrastructure and discipline. This study aims to determine the competence, motivation, infrastructure and discipline on the performance of river transportation crews. The population in this study were passengers and the sample of this study was 100 respondents.sampling technique is nonprobability sampling with the type of sampling, namely incidental sampling. Analysis of the data used in this study is descriptive analysis and quantitative analysis, the data were analyzed using multiple linear regression analysis with the help of (software) Statistical Package For Social Science (SPSS) version 24. The results of the study by partially testing the t-test hypothesis showed that competence, motivation, infrastructure and discipline have a positive and significant effect on the performance of the transportation crew.
Analisis Laporan Arus Kas Pada PT Pos Persero Cabang Bima Megasuciati Wardani
AKUNTANSI 45 Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.1713

Abstract

The purpose of this research is to determine the Cash Flow at PT POS Persero Bima Branch. The type of research used in the research is descriptive research. Data collection techniques in this research are observation, documentation, interviews and literature study. Meanwhile, the data analysis technique in this research is through financial analysis. Analyzing cash flow reports at PT. POS Persero Bima Branch, namely the Operating Cash Flow Ratio, calculates the ability of operating cash flow to pay obligations smoothly. This ratio is obtained by dividing operating cash flow by current liabilities. The Cash Flow Report at PT POS Persero Bima Branch is below the AKO Ratio standard of 1, which reflects that PT POS Persero's cash position is still not safe to meet its current obligations. Where by using the one sample t test, the calculated t value is smaller than the t table value, so that what is accepted is an alternative hypothesis, namely the assumption that the Operating Cash Flow Ratio (AKO) of PT POS Persero Bima Branch is below the standard AKO Ratio. The results of the one sample t test obtained a t value of -75.084 and a t table of 1.533. By comparing the tcount and ttable values, it turns out that the tcount value is greater than ttable (-75.084<1.533). So the alternative hypothesis (Ha) which reads "It is suspected that the Operating Cash Flow Ratio (AKO) at PT POS Persero Bima Branch is equal to or more than 1". cannot be accepted/rejected
Analisis Tingkat Pendapatan Usaha Bakwan Mitra Abadi Di Lingkungan Nusantara Kota Bima Megasuciati Wardani
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.1719

Abstract

This research aims to analyze the Income Level of Bakwan Mitra Abadi Business in the Nusantara Neighborhood of Monggonao Village, Bima City. The research conducted in this study is descriptive research. The population in this study consists of the income data of Bakwan Mitra Abadi Business in the Nusantara Neighborhood of Monggonao Village, Bima City, for one period (12 months), which is the year 2021. The sample in this study is a saturation sample, meaning that all members of the population whose income data of Bakwan Mitra Abadi Business in the Nusantara Neighborhood of Monggonao Village, Bima City, for one period (12 months) in the year 2021 are taken as the sample. Based on data analysis using a one-sample t-test, the calculated t-value is 2.068. To test whether the hypothesis stating that the income level of Bakwan Mitra Abadi Business in the Nusantara Neighborhood of Monggonao Village is greater than or equal to Rp. 72,500,000 per month can be accepted, a one-tailed test (left-tailed test) is used. At a significance level of 5% (0.05) with degrees of freedom (df = n-1 = 12-1 = 11), the critical t-value (t-table) is 1.796. By comparing the calculated t-value (2.068) with the critical t-value (1.796), it is evident that the calculated t-value is greater than the critical t-value (2.068 ≥ 1.796).   
Pengembangan Strategi Bisnis Pada Desa Wisata Gamplong Kabupaten Sleman Sebagai Penggerak Agrowisata Berbasis Ekonomi Kreatif Erni Dwi Puji Setyowati; Odi Andanu; Utari Yolla Sundari
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1755

Abstract

This research presents SWOT analysis in Gamplong tourism village which has natural fiber craft agroindustry based on creative economy Sleman Regency. Internal and external conditions are needed to identify problems that occur to launch the best strategy in developing tourism villages. This reserach was conducted by doing an observation to figure out that tourism village based on creative economy has its own characteristics in developing the local potential especially in independent tourism villages because it can be role model for developing and growing tourism villages to develop their local potential. Conducting interviews to get internal and external factors of the tourism village The SWOT analysis is done by performing quantitative weighting and ranking against these factors by ten respondents from internal and external of tourism villages. The results of this research indicates that Gamplong Tourism Village is in cell V of Matrix IE where cell V presents growth and stability phase. The best strategy for this position is concentration through horizontal integration that is expanding the company how to develop business in other locations, and improve the types of products and services.
Pengaruh Skeptisme Profesional, Independensi, Tekanan Waktu Dan Gender Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Fraud): (Studi Empiris Pada Perwakilan BPKP Provinsi Riau) Aswanda, Nurul; Putri, Annie Mustika; Putri, Adriyanti Agustina
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1055

Abstract

This study aims to determine the effect of professional skepticism, independence, time pressure and gender on the auditor’s ability to detect fraud. The sample in this study were all auditors working at the BPKP Representative Office Of Riau Province, totaling 78 poeple. This type of research is a quantitative research. The data analysis method used was linear multiple analysis, the data were processed using SPSS software version 26. Partial result showed that the variables of professional skepticism, independence, time pressure and gender had a significant effect on the auditor’s ability to detect fraud. And the results of the study simulyaneously show that professional skepticism, independence, time pressure and gender have a joint effect on the auditor’s ability to detect fraud.
Pengaruh Likuidtas Terhadap Struktur Modal Dengan Rasio Akivitas Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Konstruksi Non Bangunan Periode 2018-2022 Fitriyani Fitriyani; Akhmadi Akhmadi
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1147

Abstract

This study aims to obtain emprical evidance of the effort of liquidity, activity on the company’s capital structure. The population used is the non-building construction sub-sector for the 2018-2022 period. The Sampling technique used is porposive sampling with certain criteria. So that 10 companies were obtained according to the criteria. Data analysis technique used in research include multiple linier regression analysys and path analysis. The result of the research test show that liquidity and activity have a significant impact on the capital structure of non-building cconstruction sub-sector companies. In addition, activity variables as intervening variables are able to mediate the relationship between liquidity and capital structure.  
Peran Auditor Internal Dalam Pencegahan Kecurangan (Fraud) Pada Perguruan Tinggi Di Pekanbaru Aprilia, Winda; Marlina, Evi; Agustiawan Agustiawan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.1274

Abstract

This study aims to analyze the possible role of internal auditors in preventing fraud at universities in Pekanbaru. The object of this research are several universities in Pekanbaru. This type of research is qualitative research, the data collection of this research is done by interviews, observation, and documentation. The results of this study indicate that the role of the auditor is very important for fraud prevention and fraud control in university institutions, by going through several stages of internal audit procedurally. To prevent risks or losses, the internal auditors carry out the stages of tracing or identifying a fraud before the fraud actually occurs. So that these stages can be carried out effectively and efficiently. Keywords: The Role of Internal Auditors, Fraud, Universities.

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