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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
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Pengaruh Motivasi Kerja Dan Kompetensi Terhadap Kinerja Karyawan PT. Badger Sukses Jaya Jakarta Salsa Klarisa; Jakfar Jakfar
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.v4i2.1829

Abstract

The purpose of this research is to find out how the influence of work motivation and competence on the performance of employees of PT. Successful Success Badger. A quantitative study methodology was used. The 43 participants in this study were all PT. Badger Sukses Jaya Jakarta employees. The sampling methodology of this study combines probability sampling with direct random sampling techniques. Analysis of the data in this study used multiple linear regression along with the statistical package SPSS version 24. The results of the hypothesis test between work motivation and employee performance at PT. The success of Badger Jaya Jakarta obtained tcount > ttable (4.835 > 2.021) indicating that there is a significant relationship between the variables influencing work motivation on the performance of the company's employees (H1 is accepted). Hypothesis test findings between competency and employee performance of PT. Badger Sukses Jaya Jakarta shows that competency variables affect employee performance. Badger Jaya Jakarta's achievements were obtained (4,507 > 2,021) tcount > ttable (H1 accepted). Based on the findings of hypothesis testing which examines the effect of work motivation and competence together on the output of PT. Successful Badger Jaya Jakarta employees, obtained Fcount > Ftable (605.559 > 3.232) and a significance value of 0.000. This shows that H1 is approved (there is an effect of work motivation and competence on employee performance).
Pengaruh Return On Asset Dan Debt To Equity Ratio Terhadap Price Earning Ratio Mira Firdiyanti; Hani Fitria Rahmani
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.v4i2.1832

Abstract

The objective of this research is to examine the impact of ROA (Return on Assets) and DER (Debt to Equity Ratio) on the Price Earning Ratio (PER) in manufacturing companies operating in the Food and Beverage subsector and listed on the Indonesia Stock Exchange between 2017 to 2021. The study adopts a quantitative approach with the utilization of multiple linear regression analysis. The findings of the investigation demonstrate that both ROA and DER exert a significant influence on PER, both collectively and individually.
Analisis Faktor Yang Mempengaruhi Return Saham Perusahaan Sektor Perbankan Pada Saat Pandemi Covid 19: (Studi Khasus Di Bei Periode 2020-2021) Rizki Novianto Kasim; Asrudin Hormati; Gregorius Jeandry
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.v4i2.1833

Abstract

This study aims to determine the factors that influence stock returns, especially in Peranakan sector companies listed on the Indonesian Stock Exchange. The factors are Non Performing Laon, Loan to deposit ratio, and Capital Adequacy Ratio. The population in this study is the role-playing sector companies listed on the Indonesian stock exchange during the study period. The sampling method used in this study is all quarterly financial reports of banking sector companies listed on the Indonesian stock exchange without using certain sample criteria. This test uses panel data analysis (panel pooled data) to examine the effect of two or more independent (explanatory) variables on a dependent variable. The results of this study indicate that the Non-Performing Laon variable has no effect on stock returns, while the Loan to deposit ratio variable has no effect on stock returns, and also the Capital Adequacy Ratio variable has no effect on stock returns.
Proses Perencanaan Dan Penganggaran Keuangan Desa: (Studi di Kelurahan Banjaroyo Kabupaten Kulon Progo) Daniswara Nursyahbani; Vara Tiska Luthfia DPS; Herlina Manurung
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.v4i2.1835

Abstract

This study used qualitative descriptive research with the aim of describing the conditions of village financial planning and budgeting methods in Banjaroyo Village, Kalibawang District, Kulon Progo Regency. Those who provided information in this study were the village head, the Kalibawang sub-district empowerment village community, and representatives from the local community. The accumulated data used went through a process of observation, in-depth interviews and documentation. The results of this study prove that village planning and village financial budgeting have been proven by ongoing regulations. In terms of timeliness, there was a delay in determining the regional government work plan and village revenue and expenditure budget due to delays in the lack of quality human resources and the problem of delays in regulations from the district being conveyed to the village head.
Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018 Tika Dian Afifa
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.v4i2.1837

Abstract

An agricultural company is a company that is one of unique human activities capable of producing various types of plant and animals.This company also requires disclosure of hielos karmist biological asset, which are the main and important assets in company.Other biological assets intebsit concrenration of ownership, and profitability. The purpose of this research is to examine and analyzethe influenceof biologicalasset intensity, concentration of ownership and profitabilityon disclosure of biological assets.This research is a quantitative reasearchtypr and requires data sources.Secondary data in the form of agricultural company financial report for 2016-2018 data retrieval using descriptive statistical analisys of tears. Based on the research conclusion and the result of the discussion on data analisys shows that biological assets intensity ha no effect on disclosure at blogs.
Nilai Perusahaan, Keputusan Pendanaan Dan Corporate Social Responsibility Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2017-2021 Diana Karmila; Lidya Martha
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.v4i2.1838

Abstract

Study this aim for test the influence of funding decisions and Corporate Social Responsibility on value companies listed on the Indonesia Stock Exchange . Population study is whole companies listed on the IDX for the 2017-2021 period . Sample chosen use purposive sampling method with criteria sample is companies listed on the IDX in period 2017-2021. Company that owns report financial complete in period 2017-2021, which distributes decision funding in period 2017-2021 and obtained sample 45 companies . Data source is report financial annual taken company _ through the official website of the Indonesia Stock Exchange ( www.idx.co.id ). Testing use analysis panel data regression with tool help Eviews . funding decision be measured with using DER (Debt to Equity Ratio), meanwhile Corporate Social Responsibility be measured with (CSR) as well as Company value is measured with PBV (Price to Book Value). Research results show that funding decision variable influential positive and significant on firm value, meanwhile Corporate Social Responsibility influential negative and no significant to Company Value .
IMPLIKASI MANAGERIAL JUDGMENT TERHADAP PENGIMPLEMENTASIAN IFRS : (Studi Konseptual) Catharina Cantik Batika
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.v4i2.1839

Abstract

This article is prepared to understand the implications of managerial judgment as a result of this IFRS convergence.The convergence of International Financial Reporting Standards (IFRS) in Indonesia is continuously implemented by DSAK IAI. This is done to achieve harmonization between IFRS and PSAK. One aspect to consider regarding the adoption of IFRS in relation to PSAK is the reduction in the number of accounting methods that can be chosen, which can minimize accounting fraud. Another important consideration is the significant managerial judgment required in the process of financial reporting when implementing IFRS. If managers have self-interest, the magnitude of this managerial judgment can be used as a basis for earnings management.
Pengaruh Pengungkapan Akuntansi Hijau (Green Accounting) Terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2021: (Studi Konseptual) Poeja Pramudianti
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.v4i2.1841

Abstract

Green Accounting is a corporate disclosure with the aim of transparency of corporate responsibility for environmental sustainability. The purpose of this study is to prove if there is a relationship between green accounting disclosures and profitability. This study uses a research method in the form of a literature review with data on mining companies listed on the IDX for the 2019-2021 period. The results of this study indicate that there is no significant relationship between Green Accounting disclosures and the level of company profitability.
Pengaruh Insentif Pajak Kendaraan Bermotor Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Selama Masa Pandemi Covid 19 Novianti Syarif; Amin Dara; Dwi Yana Amalia Sari Fala
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.v4i2.1842

Abstract

The purposes of this study are: (1) To analyze the effect of vehicle tax incentives on vehicle taxpayer compliance during the covid 19 pandemic and (2) To analyze the effect of service quality on vehicle taxpayer compliance during the covid 19 pandemic. The object of this study is a vehicle taxpayer registered at the Ternate City SAMSAT office. This type of research is quantitative research. The analytical model used in this study is multiple linear regression analysis using Smart PLS. Based on the results of the study, the results showed that (1) Vehicle tax incentives had an effect on vehicle taxpayer compliance during the covid 19 pandemic and (2) Service Quality had an effect on vehicle taxpayer compliance during the covid 19 pandemic.
APBNag Pada Tiga Nagari Di Kabupaten Tanah Datar : Faktor Komitmen, SDM, Dan Laporan Keuangan Sri Adella Fitri; Tedi Amria
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.v4i2.1846

Abstract

This study aims to examine the influence of Commitment, Readiness of Human Resources, and Financial Reporting on the preparation of State Budgets conducted in three villages in the Tanah Datar area. The research was conducted in three nagari in the Tanah Datar area, namely: Sungai Tarab Nagari, Padang Laweh Nagari, and Pasie Laweh Nagari. Research conducted using mixed-methods research methods, and in taking samples using purposive sampling technique. Where the population of the study comes from the head of the nagari guardian and the nagari employees (apparatus), secretaries, treasurers. Sampling of data in this study using questionnaires and interviews. The data samples processed were 30 questionnaires and 3 interviewees. As well as the samples used from internal (primary) and secondary (external) data. Meanwhile, to analyze the sample using a stepwise or multiple linear analysis technique. The results of the study show that commitment, human resources and financial reports have a significant influence on the preparation of the APBNag. This really shows that commitment, human resources, and financial management for the preparation of the State Budget for the Three Nagari in the Tanah Datar District Area.

Page 13 of 32 | Total Record : 313

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