cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Daengs
Contact Email
jurnaleko45@gmail.com
Phone
+62816535759
Journal Mail Official
jurnaleko45@gmail.com
Editorial Address
Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
Location
Kota surabaya,
Jawa timur
INDONESIA
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
 9   10   11   12   13 
Analisis Penilaian Kinerja Keuangan Dinas Kesehatan Kabupaten Karawang Dengan Menggunakan Metode Value For Money Permata Sukma, Indah; Muslihat, Asep
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.v4i2.1279

Abstract

This research was conducted to measure and analyze financial performance in the District Health Office. Karawang in the Health Service Provider Program for UKM and UKP Municipal District Authorities. This research is descriptive research with data collection techniques using observation methods, literature studies and documentation. The method of processing and analyzing data uses the value for money method through Government Agency Performance Reports (LKIP) of the District Health Office. Karawang in 2022. The results of the study show that the financial performance of the District Health Office Karawang is very good and has been oriented to the interests of the community and is guided by 3 indicators of value for money, namely economy, efficiency and effectiveness.
Efektivitas Penerapan Tarif PPh OP UU No.7 Tahun 2021 Pada Pertumbuhan WP Dan Penerimaan PPh 21 Patriasih, Yasinta; Martaseli, Evi; Tanjung, Hendra
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.v4i2.1290

Abstract

This study aims to explain the growth in the number of taxpayers and the effectiveness of income tax article 21 after the application of the personal income tax rate of Law Number 7 of 2021. The research method used in this research is descriptive qualitative method. The data collection methods in this study are observation, interview and documentation. The research data used are primary and secondary data. Primary data obtained from interviews with KPP Pratama Sukabumi and secondary data in the form of the number of registered taxpayers and the target and realization of income tax Article 21 revenue before and after the application of personal income tax rates in Law No. 7 of 2021. The results showed that the average growth in the number of individual taxpayers 17 months before the implementation and 17 after the implementation of the progressive rate of personal income tax in Law No. 7 of 2021 at KPP Pratama Sukabumi decreased in growth by 0.13% and the effectiveness of income tax article 21 revenue in 2022 was included in the criteria very effective with a percentage of effectiveness of 109.35% and until the data was obtained in May 2023 the effectiveness of revenue fell into the ineffective category with a percentage of effectiveness of 38.75%.
Pengaruh Penerapan Sistem E-Filing Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Listiani Listiani; Andri indrawan; Hendra Tanjung
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.v4i2.1323

Abstract

This study aims to analyze the effect of implementing the E-Filing system and tax volunteers on individual taxpayer compliance at KPP Pratama Sukabumi using a quantitative method approach. The data collection method in this study is using primary data.  The data analysis technique used is multiple linear regression, based on the results of multiple linear regression, the regression equation Y = 11.106 + 0.459X1 + 0.266X2 is obtained. The results of research and partial hypothesis testing show that the Application of the E-Filing System has a significant effect on individual taxpayer compliance, a significance value of 0.001> 0.05 and a calculated t value of 3.403> t table 1.985, The role of Tax Volunteers has a significant effect on individual taxpayer compliance, a significance value of 0. 000 < 0.05 and the value of f count 3.699> f table 1.985, Simultaneously the E-Filing system and the role of tax volunteers have a significant joint effect on individual taxpayer compliance, the significance value is 0.000 < 0.05 and the value of f count 21.768> f table 3.09.
Analisis Akuntabilitas Dan Efektivitas Pengelolaan Dana Desa Dalam Meningkatkan Pembangunan Desa Rima Nurmala; Ade Sudarma; Evi Martaseli
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.v4i2.1329

Abstract

This study aims to explain the current condition of the development of Cisiitu Village, the management of Village Funds, the driving and inhibiting factors for Village Fund management, the effectiveness and accountability of Village Fund management in enhancing village development. The method used in this study uses a descriptive qualitative method. Data collection methods in this study are observation, interviews and documentation. The type of data used is primary data. The results of his research show that (1) development conditions in Cisitu Village are maximized, (2) Village Fund Management in Cisitu Village is used in accordance with planned objectives and in accordance with agency theory, (3) The most influential supporting factor is active community participation . While the inhibiting factor is the lack of careful and strategic planning, (4) The effectiveness of Village Fund management in Cisitu Village is already in the very effective category, because in 2019 - 2022 the realization reached the target of more than 100%, (5) Village Fund management accountability in the Village Cisitu has reached the very economical category, because in 2019 - 2022 the realization of spending has reached 100% of the spending budget.
Analisis Implementasi Prinsip-Prinsip Good University Governance Dalam Pengelolaan Aset Tetap : Studi Kasus Pada Universitas Muhammadiyah Sukabumi Yuniarti, Elin; Gatot Wahyu Nugroho
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.v5i1.1395

Abstract

The method used is a qualitative research method with a descriptive approach. The data collection techniques used were observation, interviews and documentation, then the data analysis techniques used were data reduction, data presentation and finally drawing a conclusion. The principles of good university governance in this study use five aspects, namely transparency, accountability, responsibility, independence and fairness. The results of the research conducted show that (1) the process of managing fixed assets at the Muhammadiyah University of Sukabumi at this time is that there are still some problems found, (2) the implementation of the principles of good university governance at the Muhammadiyah University of Sukabumi is not well implemented, this is evident from the non-fulfillment of two principles of good university governance, namely transparency and responsibility, (3) how to implement good university governance in the management of fixed assets at the Muhammadiyah University of Sukabumi, namely the existence of information technology system assistance, the existence of a fixed asset management manual from PP Muhammadiyah (2) the obstacles are limited human resources, time, and lack of participation of fixed asset managers, how to overcome this by making an action plan table.
Pengaruh Modal Usaha Dan Biaya Sewa Tempat Usaha Terhadap Pendapatan Pedagang Pasca Relokasi : Studi Kasus di Pasar Pelita Kota Sukabumi Pujianti, Vinni; Idang Nurodin
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.v5i1.1465

Abstract

Abstract. This study aims to determine the effect of Business Capital variables and Business Place Rental Fees on Post-Relocation Merchants' Income at Pelita Market, Sukabumi City. The method used in this research is quantitative research using primary data. The variables used in this study are Business Capital and Business Rental Costs as independent variables and Merchant Income as the dependent variable. The population in this study were 288 Los traders in Pelita Market, Sukabumi City. Sampling technique with Probability Sampling technique with simple random sampling method. Probability sampling nonprobability sampling with a total of 76 people. The results of research using SPSS 27 for Windows software show that partially business capital has a significant positive effect on trader income where t count> t table (2.047> 1.666) with a significant value of 0.044 < 0.05. The cost of renting a business place shows a partially significant positive effect on the income of traders where t count> t table (2.493> 1.666) with a significant value of 0.015 <0.05. The results of simultaneous testing in this study indicate that business capital and business premises rental costs affect the income of traders in Pelita Market, Sukabumi City by 22,2% while the rest is influenced by other factors not examined by researchers.
Analisis Sistem Pengendalian Internal Penggajian Karyawan: Studi Kasus Pada Pt. Delta Laras Wisata Cabang Sukabumi mahardhita, audya; Ade Sudarma
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.v5i1.1479

Abstract

This study aims to explain the internal control system at PT. Delta Laras Wisata Sukabumi Branch and the system applied in the employee payroll process. This study uses a descriptive qualitative method with a case study approach, data obtained from observations, interviews, observations and documentation. The results of the study at PT Delta Laras Wisata, Sukabumi Branch, the payroll system that has been implemented has been running well and is effective. Documents, accounting records, and payroll procedures have been carried out according to existing theory. However, there are only a few that are not appropriate, such as in the documents, there is no salary envelope, because the company has made salary payments by transferring to each account. Then in the time recording procedure there are still employees who arrive late and don't do their fingerprints and at PT. Delta Laras Wisata, Sukabumi branch, the control system is running well and effectively. All procedures are in accordance with existing theories such as organizational systems, authority systems and recording procedures, healthy practices and competent employees.
Analisis Kinerja Anggaran Belanja Pada Komisi Pemilihan Umum Kabupaten Sukabumi Novsa, Siti Novsa Nurkhalisa; Darmo H Suwiryo; Evi Martaseli
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.v5i1.1496

Abstract

Siti Novsa Nurkhalisa (1930611027) Muhaamadiyah University, Sukabumi. Analysis of Expenditure Budget Performance at the General Election Commission of Sukabumi Regency (Supervisors Dr.Darmo H Suwiryo.,S.E.,M.M and Evi Martaseli.,S.E.,M.Ak). The purpose of this research is to evaluate how well the spending budget has performed. The variables employed in this research are qualitative, and descriptive methods are used to obtain the data. These approaches include observation, interviews, and recording of the Sukabumi Regency KPU spending budget realization report.In this instance, the government carries out the obligations and responsibilities that must be met in order to produce performance that has an effective and efficient end result, and it is obvious that it must pay attention to the standard of the Sukabumi Regency General Election Commission's performance. The results of this study are that spending in the 2021-2022 LRA always shows changes in the evaluation of the spending budget, but in 2022 after entering the 2024 election stage the budget in the Sukabumi Regency KPU has a discrepancy in budget realization due to different or additional policies activities outside of planning so that they always revise the budget and the ceiling in 2022 has decreased compared to 2021 as a result of this planning. So it is hoped that in the following year it can be even better so as not to burden the financial team at the Sukabumi Regency KPU.  
Peran Modal Intelektual Sebagai Variabel Moderasi Pada Pengaruh Kepemilikan Institusional, Karakteristik Komite Audit, Dan Gender Diversity Terhadap Financial Distress Febryan Adhyassa Dharmawan; Deni Darmawati
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.v5i1.1576

Abstract

Data from energy businesses listed on the Indonesia Stock Exchange will be used to examine the moderating effect of intellectual capital on the relationships between institutional ownership, audit committee characteristics, and financial distress. The Financial Reports and Annual Reports available on the official website of the Indonesia Stock Exchange served as the data and information source for this study. This study relies on secondary data collected throughout 2019–2021, with a total sample size of 96 drawn using a purposive sampling strategy. Logistic regression is used as the analytical model. According to the data, gender diversity contributes negatively to monetary stress. The impact of audit committee features on financial distress can be bolstered by intellectual capital, and the negative effect of gender diversity on financial distress can be amplified. Financial Distress is not exacerbated by Intellectual Capital, and neither institutional ownership nor audit committee features have a negative effect on it, as shown by the data
Pengaruh Skeptisme Profesional, Independensi Dan Pengalaman Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan: Studi Kasus Pada Kantor Akuntan Publik di Kota Pekanbaru Raymondus Michael Sinaga; Annie Mustika Putri; Dwi Fionasari
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.v5i1.1594

Abstract

This study to examine the effect of professional skepticism, Independence and auditor experience afecct auditor’s ability to detect fraud at Public Accounting Firm in Pekanbaru city. The sample used are 55 auditors. The sample in this research was determined by the method sensus sampling technique. The research method used was quantitative. Data were collected using questionnaires. Data analysis technique used is Multiple Linear Regression Analysis. The results show that partially professional skepticism and Independence have significant effect on auditor’s ability to detect fraud. Auditor experience has no significant effect on the auditor's ability to detect fraud. Professional skepticism, Independence, and auditor experience simultaneously have a significant effect on the auditor's ability to detect fraud.

Page 11 of 32 | Total Record : 313

 9   10   11   12   13 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2020): Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2020): Jurnal Ilmiah Akuntansi More Issue