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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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Implementasi Akuntansi Kombinasi Bisnis Sebelum Dan Setelah Adopsi IFRS Di Indonesia (Studi Konseptual) Ayu Rofi Widayanti
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.v4i2.1847

Abstract

The purpose of this research is to compare and contrast how business combination accounting was practiced in Indonesia before and after the country adopted IFRS. This study is categorized as qualitative and makes use of content analysis methods. The data used is secondary data, in the form of previous research articles, literature studies that have a relationship with the topic of discussion in this study. The previous research criteria, namely research in 2010, 2011, 2015, and 2018, because it aligns with the most recent requirements of PSAK 22, which are convergent IFRS for businesses engaging in mergers and acquisitions. The findings demonstrated that goodwill amortization and negative goodwill recognition were still present in financial reporting by enterprises prior to the IFRS convergence in PSAK 22. Minority (non-controlling) interests are still calculated by the corporation using the book value of its assets. When a firm adopts IFRS, it must revise its financial statements to reflect the new accounting standard's implications for the kind and amount of equity-classified contingent consideration. Goodwill is not re-amortized, but it is included in the investment's impairment test and reflected in the income statement. Then, in accordance with PSAK 22, a separate identification will be made for non-controlling interests in subsidiaries, which will include both the amount of non-controlling interests at initial recognition and the fraction of non-controlling interests for subsequent changes in equity.
Analisis Pengaruh Kurs, Inflasi, Cadangan Devisa Terhadap Ekspor Di Indonesia Tahun 1992–2021 Sapeni Sapeni; Sarmila Sarmila; Aly Hanafiyan
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.v4i2.1848

Abstract

This research is entitled the influence of exchange rates, inflation, foreign exchange reserves on exports in Indonesia in 1992 -2021. This study aims to study how exports develop in Indonesia and review whether there is a relationship between exchange rates and exports. The data used are secondary data and time series data obtained from the World Bank Data Indonesia, using the VAR (Vector Auto Regression) analysis method using the E-Views 10 application. The results of the analysis in this study are that exchange rate variables have a large relationship to the export variable is compared to the inflation variable and the foreign exchange reserve variable
Pengaplikasian Metode Autoregressive Distributed Lag Dalam Analisis Pengaruh Inflasi Pertumbuhan Ekonomi Dan FDI Terhadap Pengangguran Di Indonesia Bagas Ade Pangestu; Gabriel Yohannes; Fiqri Perdana Putra
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.v4i2.1849

Abstract

This study aims to examine the impact of inflation, economic growth, and foreign investment on unemployment rates in Indonesia. The analysis method used is autoregressive distributed lag (ARDL) using time series data from 1991 to 2018 obtained from the World Development Indicators of the World Bank. The research findings indicate that inflation has a significant negative impact in the short term but is not significant in the long term in Indonesia. Economic growth has a significant negative impact on unemployment rates both in the short and long term, while foreign investment also has a significant negative impact on unemployment rates in both the short and long term in Indonesia. Through the ARDL model, this study provides evidence that inflation, economic growth, foreign investment, and unemployment are co-integrated in the long run or move together in the long term. These four variables also exhibit dynamic relationships in the short term, indicating a relatively high speed of adjustment towards equilibrium each year. Based on the research findings, it is recommended that policymakers, particualry the government, create a conducive investment environment by reducing structural barriers in the economy to attract domestic and foreign investments, which, in turn, will stimulate economic growth and create job opportunities in Indonelsia.
Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan E-Commerce : (UMKM Kota Sukabumi) Fitri Sri Nuraeni; Risma Nurmilah; Acep Suherman
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.v4i2.1852

Abstract

Developments in the field of technology as well as advances in the business world have encouraged Micro, Small and Medium Enterprises actors to innovate in services related to the use of e-commerce technology. This research was conducted with the aim of examining whether each of the factors of cost efficiency, innovation and trust affect the tendency of MSMEs to adopt e-commerce. Data collection was carried out using a questionnaire with sample selection using a purposive sampling method, namely SMEs in Sukabumi City. The analysis used using quantitative methods. The test results show that each of the cost efficiency factors has a negative effect on the use of e-commerce and the innovation factor has a positive effect on the use of e-commerce and also the trust factor has a positive effect on the use of e-commerce. Questionnaires are distributed directly to MSMEs and focused SMEs that use e-commerce. This study did not conduct in-depth research on each application of the variables tested. With this research, MSMEs are more aware and concerned about the importance of e-commerce in their business because currently people prefer to shop online
Analisis Motivasi Karyawan Terhadap Kinerja Pada Perusahaan CV. Satria Jaya Food Rijalludin Rijalludin; Wardana Wardana
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.v4i2.1855

Abstract

This study aims to analyze employee motivation towards improving performance at Cv. Satria Jaya Food (Sjf) company. The method used is a descriptive qualitative research method with a sample of 18 people. The data collection technique used was interviews. The data analysis method used is data collection, data reduction, display data, and conclusion assessment to explain the relationship between Employee Motivation to Performance Improvement. The results showed that the influence of Employee Motivation on Performance Improvement had positive results based on the results of data processing which showed that there was an influence between Employee Motivation on Performance Improvement.
Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Pengungkapan Sustainability Reporting: (Studi Konseptual) Amelia Putri Hapsari
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.v4i2.1857

Abstract

Corporate governance shows how an organization is managed and controlled to achieve corporate goals and provide stakeholder rights. Sustainability report disclosure is certainly influenced by corporate governance in a company. The purpose of this study is to analyze the effect of Good Corporate Governance (GCG) on the disclosure of sustainability reports. This research is a conceptual research that focuses on studying theoretical studies on a problem. The type of research used is descriptive research using a qualitative approach. This study uses data analysis methods with the data used in the form of secondary data, namely in the form of previous research articles as a literature study in accordance with the topic of discussion in this study. The discussion used in this research is whether the size of the board of commissioners, audit committee, and the size of a company can affect the disclosure of this sustainability report. The results of the study show that these three things do not affect the results of the sustainability reporting issued by the company.
Keterbandingan Standar Akuntansi Sewa PSAK 30 Sebelum Dan Setelah Konvergensi IFRS Armelia Ari Firdatama
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.v4i2.1858

Abstract

This study aims to analyze the comparability of lease accounting standards, PSAK 30, before the convergence of IFRS (International Finance Reporting Standard) which was carried out in 2008 to 2015. The revision of PSAK 30 is said to have a significant difference between the two revisions, namely the 2007 revision and the 2011 revision. This research was conducted using qualitative methods on the form of literature studies as from documents, articles, journals, and books. The results of the study indicate that there are differences in the treatment of leased assets from the two revisions of PSAK 30, which include grammar, explanation, treatment of economic useful lives, minimum lease payments, and treatment of land and building assets.
Pengaruh Return On Asset (ROA), Current Ratio (CR) Dan Debt To Equity Ratio (DER) Terhadap Return Saham Yang Terdaftar Pada Indeks LQ45 Di BEI Tahun 2019-2021 Lathifah Nurul Hidayah; Shadrina Hazmi
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.v4i2.1862

Abstract

The purpose of this study was to determine the effect return on asse, current ratio and debt to equity ratio on stock returns. The population in this study are all companies except mining and banking sector companies listed on the LQ45 index on the Indonesia Stock Exchange (IDX) for the 2019 – 2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 24 companies and total sample of 72. The method of analysis in this study used multiple linier regression analysis supported by the SPSS 21 application. The result of this study indicate that Return On Asset does not have a significant effect on stock returns, Current Ratio has a positive and significant effect on stock returns, Debt to Equity Ratio has no effevt on stock returns and Return On Asset, Current Ratio and Debt to Equity Ratio together affect stock returns.
Pengaruh Manajemen Sumber Daya Manusia Terhadap Kinerja Karyawan Pada PTPN 3 Sei Batang Hari Medan Miranda Fahriani; Khairuddin Lubis; Yurmaini Yus
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.v4i2.1868

Abstract

This study aims to know "The Impact of Human Resource Management on Employee Performance in PTPN III, SEI BATANG HARI, MEDAN". This research is quantitative and uses primary data through the dissemination of questionnaires to employees of PTPN III, Sei Batang Hari, Medan, with a total of 115.618 employees. It consists of 6,264 senior executives and 109,354 executive employees. The sampling technique uses purposive random sampling, i.e., sample collection, in which case the researcher determines the boundaries of the subjects used as sample research, and the sample used is a total of 30 respondents. Data is processed through the SPSS 20.0 program with a simple linear regression analysis technique. The results of the study show that there is a significant impact of human resource management on the performance of employees on the PTPN 3 Sei Batang Day Field. The R-squared regression test yielded a result of 0.346, which means that the X variable can only influence the Y variable by 34.6%, with the remaining 65.4% being influenced by other variables outside the study. The t (partial) test of 0,001 is smaller than 0,05. Thus, the hypothesis that human resource management has a significant impact on employee performance is acceptable.
Efektivitas Penerapan Metode Penyusutan Aset Tetap Pada Usaha Jasa Biro Travel Heri Toni Hendro Pranoto; Tjandra Wasesa; 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.v4i2.1876

Abstract

Efforts to apply the fixed asset depreciation method in a company are an important policy, because determining the amount of depreciation expense affects the size of the company's profit and the decisions to be taken in the next operational period.For companies that rely on the use of vehicle fixed assets to generate income, it is more effective to apply the fixed asset depreciation method using the multiple decreasing method, because in the early years of use the assets can be used for more work to obtain income, so that the depreciation of the assets also increases. You will also be charged more in the early years of use.

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