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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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Analisis Profitabilitas, Likuiditas, Leverage, dan Inflasi terhadap Nilai Perusahaan Sektor Infrastruktur di BEI Ahmad Naufali Azmi; Alfida Aziz
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.v5i1.1642

Abstract

Meningkatkan kinerja, perusahaan harus mampu mengambil kebijakan yang strategis, efektif, dan efisien. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, leverage, dan inflasi terhadap nilai perusahaan sektor infrastruktur yang terdaftar di BEI. Jenis penelitian ini menggunakan data kuantitatif. Memfokuskan pada perusahaan sektor infrastruktur yang terdaftar di BEI selama periode 2017-2022. Dari total 60 perusahaan yang terdaftar, 47 di antaranya telah mempublikasikan laporan keuangannya dan menjadi sampel Analisis data melibatkan statistik deskriptif, kemudian pengujian hipotesis yang dilakukan secara parsial dengan dua metode pengujian yaitu uji t dan uji koefisien determinasi. Penelitian ini mengujikan hipotesis dengan menggunakan bantuan E-views 12. Berdasarkan hasil penelitian bahwa profitabilitas, likuiditas, dan leverage memiliki pengaruh yang signifikan terhadap nilai perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI). Namun inflasi tidak menunjukkan pengaruh yang signifikan. Temuan dari penelitian ini dapat dijadikan sebagai bahan pertimbangan dalam pengambilan keputusan investasi dan pembuatan kebijakan yang berkaitan dengan sektor infrastruktur di Indonesia.
Pemetaan Bibliometrik terhadap Perkembangan Penelitian Auditi Oprasional Menggunakan VOSviewer Ahmadi Sorip; Bondani Wirajaya; Carmeli Meiden
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.v4i2.1804

Abstract

Accounting research and the use of operational auditing aims to signal the growth of the field of accounting research. Interpreting and explaining operational auditing and its use in the development of accounting research is the aim of this research. Confirming that the use of operational auditing for accounting science can answer the scope and phenomena of interaction between accountants as a result of this research. Therefore, accounting research cannot be separated into research subjects and objects. Researchers used systems recommended by previous research, namely Publish Or Perish 8 and VOS Viewer which are also new for this research. The literature review in this research provides insight into the application of operational auditing. This study took articles about operational audits from 2017 to 2022. The sample for this research was 200 published articles. Meanwhile, the most operational audit publications, especially in 2019, were 32 articles and the country that published the most operational audit articles was Indonesia. With 199 articles, the VOS Viewer test also shows the relationship between research variables. It is hoped that this research will add information and recommendations that are of interest to other researchers and can provide recommendations for further research. Additional research proposals, search engines other than Google Scholar can add, Scorpus and other tools can add, and the research period can be as long as 20 years.
Risk Based Capital Sebagai Tolok Ukur Kinerja Keuangan Perusahaan Asuransi Jiwa Dalam Membantu Masyarakat Yang Hendak Berasuransi I Nyoman Winata; Mulawarman Awaloedin
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.v4i2.1805

Abstract

The purpose of this study is to analyze the difference in the RBC between the national life insurance company and the joint venture life insurance company and to analyze the impact of the difference in the RBC  for people who want to be insured. The method used is a case study on national life insurance companies and joint life insurance companies, each with 5 companies with the largest assets, in 2019-2020. While the type of data is secondary data collected through the website of each company in the form of financial statements. The analysis technique was carried out by means of a different mean test (Compare Means) or a t-test (t-test) with the help of SPSS. Then analyze the impact of differences in the RBC achievement for people who want to be insured. The calculation results show that there is no difference in the RBC between the national life insurance company and the joint venture life insurance company. However, judging from the average RBC, national life insurance companies have not shown better financial performance than joint venture life insurance companies. This has an impact on the lack of public trust in national life insurance companies, which has the potential to cause the company's inability to cope with the risk of future losses.
Dampak Konvergensi IFRS Terhadap Relevansi Nilai Informasi Akuntansi (Studi Konseptual) Anida Fauzizah
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.v4i2.1806

Abstract

A transparent accounting system is one of the mostimportant information especially for investors. International Financial Reporting Standards (IFRS) was introduced to increase quality and accuracy in financial reporting. The purpose of this study is to examine the effect of IFRS convergence in Indonesia on the quality of accounting. Value relevance is used to measure the quality of accounting information, where information that has high quality is information with a high level of relevance. In this study, the price model and return model as additionel tests are used to test value relevance testing. The result of this study indicate that, during the implementation of IFRS convergence in Indonesia, there was an increase in the relevance of accounting values.
Pengaruh Solvabilitas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Intervening : (Studi Pada Subsektor Perusahaan Minyak dan Gas Bumi Yang Terdaftar Di Bursa efek Indonesia Periode 2017-2021) Fatiha Fani Anggraeni. S; 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.v4i2.1808

Abstract

During the Covid-19 pandemic in 2020, the oil and gas industry experienced decreased demand, decreased prices, and overproduction (although production decreased). Some oil companies themselves have reduced exploration, including stopping new oil drilling projects. When Covid-19 began to subside, the oil and gas industry again faced the next problem, namely post-pandemic. World oil demand is slowly increasing from a very low level and the impact is that the global economy is starting to return to normal. This research was conducted on the Oil and Gas Subsector in companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The data population is 17 companies and the sample used is 8 companies using purposive sampling method. The variables used in this study are the Solvency Ratio, and Firm Value and Profitability Ratio as intervening variables. The test was carried out by conducting a classical assumption test (normality, multicollinearity and heteroscedasticity) and path analysis test using the SPSS 25 application. The results obtained after conducting research are Solvability has no effect on Profitability, Profitability has no effect on Firm Value, Solvability has an effect on firm value and Profitability cannot mediate the influence between Solvability and Firm Value.
Tata Kelola Perusahaan Oleh Dewan Direksi PT Wijaya Karya (Persero), Tbk dengan Menerapkan Prinsip Good Corporate Governance Oi Alfa Mahardeka
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.v4i2.1810

Abstract

Good corporate governance is needed in the corporate world, especially PT Wijaya Karya, which is the key to the progress, success and sustainability of the company in the future. The purpose of this study is to find out how the implementation of Good Corporate Governance (GCG) at PT. Wijaya Karya, problems and settlement efforts made by PT. Wijaya Karya in applying GCG principles, and the responsibility of the board of directors in applying GCG principles to PT. Wijaya Karya. The results obtained by PT. After implementing GCG, Wijaya Karya was guided by the Minister of State-Owned Enterprises Regulation No. PER-01/MBU/2011 dated 1 August 2011 concerning the Implementation of Good Corporate Governance in BUMN and its amendments to the Regulation of the Minister of State for BUMN No. PER-09/MBU/2012 dated 6 July 2012 concerning Implementation of Good Corporate Governance for PT Wijaya Karya, with 7 basic principles of transparency, accountability, good leadership, social responsibility, effective supervision, good business ethics, and stakeholder involvement interest. PT Wijaya Karya faces several problems in implementing GCG principles, but the company has shown a strong commitment to improving GCG implementation through efforts to resolve them such as increased transparency, good leadership, social responsibility, and tighter oversight. With this strong commitment, it is hoped that PT Wijaya Karya will continue to be committed to running a sustainable and responsible business towards society and the environment.
Analisis Penerapan Sewa Dengan Implementasi PSAK 73 Terhadap Kinerja Keuangan Perusahaan BUMN Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Brusa Efek Indonesia Tahun 2019-2020 Chalida Nur Rahmadiyani
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.v4i2.1812

Abstract

This study focuses on analyzing the implementation of leases with PSAK 73 with the aim of comparing the financial performance of the year before implementation and after implementation and existing accounts experience changes in the form of additions or reductions in the application of PSAK 73 on leases. The method used is qualitative using secondary data, using the financial reports of BUMN companies in the basic and chemical industry sectors in 2019-2020. The research results show changes in the company's financial performance after PSAK 73 and there are new accounts in the form of usufructuary assets and lease liabilities. To see changes in performance by applying the calculation of solvency ratios and profitability ratios, for solvency ratios by calculating DAR (Debit to Asset) and DER (Debit to Equity. As well as calculating profitability ratios with ROA (Return to Assets) and ROE (Retrun to Equity). Companies that have small profits and larger total assets indicate that the company is unable to generate stable profits.
Pentingnya Pemadanan NIK – NPWP Bagi Wajib Pajak Orang Pribadi Serta Tata Cara Validasinya Tjandra Wasesa; Heri Toni Hendro Pranoto; Diana Zuhroh; Sutini Sutini; Wiratna Wiratna
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.v4i2.1813

Abstract

Taxes are the highest contributor to state revenue in the State Revenue and Expenditure Budget. This cannot be separated from the role of taxpayers' awareness in fulfilling their tax obligations, including making timely and annual tax payments and reporting. However, in practice, there are still many taxpayers who experience difficulties in carrying out their tax obligations. Taxpayers who find it difficult to report taxes electronically are directed to fill in the Annual Personal Income Tax Return and match the NIK-NPWP. One of the DJP programs for 2023, namely matching NIK and NPWP, is a national policy in the context of integrating population and taxation data. This new breakthrough is expected to make it easier for taxpayers in tax administration by only using NIK as a substitute for NPWP.The government again reminds Taxpayers to match their Population Identification Number (NIK) and Taxpayer Identification Number (NPWP) before 31 December 2023. This is because if the matching has not been carried out and the NIK and/or NPWP data is invalid, then the Taxpayer will not can access the services provided by the Directorate General of Taxes (DJP) on DJP Online.For this reason, taxpayers are expected to be able to immediately match their NIK and NPWP before the deadline for using the 15-digit NPWP ends so that they can continue to use tax services at DJP Online which can help taxpayers fulfill their tax obligations more easily and efficiently.
Analisis Efektivitas Dan Kontribusi Potensi Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Dini Andriyani; Ridha Azka Raga; Imam Purwanto
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.v4i2.1814

Abstract

Tax is a contribution that must be paid by Indonesian citizens when carrying out transactions. Taxes are paid by the people and for the people as a source of government revenue. Restaurant Tax, Hotel Tax, Entertainment Tax, Street Lighting Tax and Advertisement Tax are potential regional revenues that must be managed optimally. This research aims to determine and analyze the effectiveness of revenue from Restaurant Tax, Hotel Tax, Entertainment Tax, Street Lighting Tax and Advertisement Tax along with their contribution to Original Regional Income in Tangerang City for the 2019-2021 period. The type of data used in this research is quantitative data which refers to information collected from existing sources. The analysis technique in this research uses descriptive analysis methods with quantitative analysis tools in the form of effectiveness and contribution calculation formulas.  
Konvergensi International Financial Reporting Standards (IFRS) Terhadap Manajemen Laba Di Indonesia : (Studi Konseptual) Galih Suryo Linuhur
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.v4i2.1827

Abstract

IAI (Indonesian Accounting Association) established financial accounting standards in Indonesia in 2012, namely PSAK which converges from IFRS (International Financial Reporting Standards). One of the aims of the adoption is to reduce the number of earnings management practices. Because earnings management does not show the facts of financial statements with the actual condition of the company. The purpose of this study is to dig deeper into the fact of the relationship between IFRS convergence and earnings management. The method used in this study is a literature study method with secondary data from literature related to IFRS convergence in earnings management, especially in Indonesia. The results of this study indicate that IFRS convergence and minimizing earnings management are not related to one another, it is IFRS convergence that causes earnings management practices.

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