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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 Ojek Online: Faktor Faktor Yang Mempengaruhi Pendapatan Driver Gojek Dan Grab di Kota Yogyakarta Tahun 2023 Dengan Metode Kualitatif Muhammad Naufal Dani Oktavian; Prasanti Tika Pertiwi; Ria Agem Safitri; Stevia Cahya Hediana
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.v4i2.1893

Abstract

The effect of working hours, passenger targets, driver age, and fuel consumption on the income of Gojek and Grab drivers in Yogyakarta City. This study aims to determine the effect of the above variables on the income of Gojek and Grab drivers. The purpose of this research is expected to be useful and add insight for readers, besides that it can be a source of information about the factors that influence the income of Gojek and Grab drivers. In the research we conducted, the method we used was quantitative method. The data source used in this study is primary data obtained from the results of questionnaires distributed to Gojek and Grab drivers in Yogyakarta City. In this type of research using qualitative research using the classical assumption test in data processing. Driver working hours have a significant effect on income because the relationship between working hours and driver income has a significant positive relationship. Passenger targets do not have a significant influence on driver income. Driver age has a significant influence on driver income. Gasoline needs do not have a significant influence on the income of online motorcycle taxi drivers in Yogyakarta City. From the results of the analysis with the classical assumption test above, it can be concluded that working hours and driver age have a significant influence on the income of online ojek drivers. This is evidenced by the results of the classical assumption test conducted and produces a value that is in accordance with the requirements.
Pengaruh Audit Syariah dan Kualitas Layanan terhadap Kepercayaan Masyarakat pada Lembaga Amil Zakat Aprilia Geriyam Cristanti; Nasywa Aininda Rohmawati; Devi Ashari; Tifa Asyifa Khoeriyah; Denada Rahmawati; Herlina Manurung
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.v4i1.1909

Abstract

The Amil Zakat Institution plays a crucial role in distributing the blessings of wealth to people in need in line with sharia principles. For this institution, ensuring transparency and accountability in the management of zakat funds is a must. Therefore, sharia audits and service quality are important aspects that influence public trust in this institution. This research will focus on the influence of sharia audits and service quality on public trust in zakat amil institutions, with a case study at Yatim Mandiri. This research is a library study using descriptive analysis. The source of analysis used is previous research which is then compared with theories related to sharia revision. Each Mandiri has a special program to report the collection and distribution of available ZIS funds. Accountability is not only expressed in financial reports but can also be stated in the organization's agenda. Good work program coordination is expected to guarantee the effectiveness of the work program thereby bringing achievements to the school. In its understanding, sharia audit is a process to ensure that activities carried out by sharia financial institutions do not violate sharia or to comprehensively examine sharia compliance with sharia bank activities. The discussion in this research focuses on the amil zakat organization, namely LAZ YATIM MANDIRI. The implementation of the sharia audit at LAZ YATIM MANDIRI focuses on transparency and the use of funds from the community which cannot be audited due to the complicated dualism of YM management.
Bagaimana Dampak Jika Pelaku UMKM Menerapkan Laporan Penyusunan Keuangan Berbasis SAK EMKM Terhadap UMKM Desa Tirtosari Kecamatan Banyuasin 1: Studi Kasus Pada Usaha Kerupuk Jangek Maju Lancar Dewi Eva Nadea; Maryani Ayunda Putri Dyta
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.v4i2.2009

Abstract

Maju Lancar is a company engaged in the production of Jangek crackers. The company was established in 1985 and is located in Tirtosari Village, Banyuasin 1 District, Banyuasin Regency. Despite the company's decent sales, the financial reporting has not yet adhered to the EMKM Accounting Standards. The aim of this research is to determine whether Maju Lancar SMEs can prepare financial statements based on EMKM Accounting Standards. In this research, the researcher utilized interview techniques, data reduction, data display, and conclusions to obtain data. The research findings indicate that Maju Lancar Jangek Cracker Business has not yet implemented its financial reporting based on EMKM Standards. However, after the researcher provided input to the Micro, Small, and Medium Enterprises (MSMEs) owner, they agreed to adopt EMKM Standards for their business's financial reporting.
Penerapan Manajemen Risiko Pada UMKM XYZ Fatma Dwi Jati
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.v4i2.2103

Abstract

This research aims to map the risks faced by XYZ MSMEs located in Medan. The analytical method used in this research is a case study and descriptive qualitative research method which was carried out using interviews and FGDs with managers and employees of UMKM XYZ. Based on the results of the analysis carried out, six risks were identified. The six risks have been identified and analyzed using stages according to ISO 31000: 2009 and recommendations for their control are considered. Based on the stages that have been carried out, written and formal risk management is prepared which can then be implemented in the operations of MSME XYZ.
PENTINGNYA STRATEGI BISNIS DALAM MANAJEMEN HUBUNGAN PELANGGAN DALAM REVOLUSI INDUSTRI 4.0 Muhammad Asrin Jazuli
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.v4i2.2149

Abstract

This article aims to explain the importance of business strategy in customer relationship management in the industrial revolution 4.0. This paper uses a qualitative approach with the research method used is the analytical descriptive method. The data collection technique used in this research is literature study, which was carried out by reading books and literary journals about Business Strategy, Customer Relationship Management, and Industrial Revolution 4.0. This article is used to show the importance of business strategy in customer relationship management in the industrial revolution 4.0.
Pengaruh Kinerja Keuangan, Intensitas Aset Tetap, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Islakhun Nisak, Islakhun; Luh Nadi
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.v5i1.2216

Abstract

This study aims to empirically determine the influence of financial performance, fixed asset intensity, and company size on tax aggressiveness in the consumer non-cyclicals manufacturing sector listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection used purposive sampling, resulting in 21 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis employed multiple regression analysis with data processing using Eviews 12SV software. The results show that financial performance has a significant partial influence on tax aggressiveness, while fixed asset intensity and company size do not have a significant influence. However, when considered together, financial performance, fixed asset intensity, and company size collectively influence tax aggressiveness.
Pengaruh Kualitas Produk, Harga, Dan Promosi Terhadap Keputusan Pembelian : Studi Kasus Pada Tahu Bakso Khanza Lana Semarang Timur Soegihartono Soegihartono
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.v3i1.2273

Abstract

This study aims to study, analyze, and explain the influence of product quality, price, and promotion on simultaneous and partial purchasing decisions, as well as find out which independent variables have a dominant influence on the dependent variable. The sample in this study is consumers who purchase KL Meatball Tofu and are at least 20 years old. The research method used in this study was a quantitative research method using a sample of 96 respondents. Sampling using non-probability sampling with purpossive sampling techniques. The data analysis methods used in this study are descriptive analysis methods and multiple linear regression analysis. The results showed that simultaneously Product Quality, Price, and Promotion had a partial influence on purchasing decisions. This is shown by the results of multiple linear analysis Y = 0.298 X1 + 0.268 X2 + 0.242 X3 + e. The hypothesis test shows the results of the significance test t, the Price variable has the most significant influence on purchasing decisions. The results of the coefficient of determination test (adjusted r square) showed a value of 0.395 which means that the research variable was able to influence the purchase decision by 39.5%.
Analisis Pengaruh Produktivitas Usaha Mikro Kecil Menengah Batik Di Kota Semarang Lisda Rahmasari
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.v4i1.2316

Abstract

This research is motivated by the rapid growth of small and medium micro enterprises, but it is not offset by a significant increase in productivity. By looking at existing problems, this research is aimed at analyzing the influence of factors of education, experience, capital, labor and innovation on the productivity of small micro medium in Semarang and can help the owners of medium-sized businesses improve the factors that affect productivity positively. Data collected through questionnaires and conducted on 67 businessmen Micro SME Batik Semarang City. Analysis of the data in this study using SPSS version 19. In this study population used is the Small and Medium Enterprises in the field of Fashion and Crafts batik in the city of Semarang. Population from this study gained from annuall report Disperindag Semarang in 2013. The number of samples is determined based on the calculation of the Slovin formula with a tolerable error rate of 10%, then the number of samples obtained by 67 people from 200 people in population. Data analysis method used in this research is multiple linear regression. Results of testing the hypothesis states that education is positive and significant effect on productivity, experience positive and significant impact on productivity, capital positive and significant impact on productivity, employment and significant positive effect on productivity and innovation and significant positive effect on productivity. Suggestions author to the government is to continue to raise interest -menerus employers to improve the skills and knowledge possessed by raising awareness and training.
Implementasi Literasi Keuangan Dalam Meningkatkan Kinerja Usaha Kecil Kopi Aren Bandung Jawa Barat Amelia Sugangga; Puji Handayati; Satia Nur Maharani
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.v5i1.2392

Abstract

The owner of this Kopi Aren small business located in Bandung, in the application of financial literacy is more assisted by the Digitalization system or can be called financial technology, according to the explanation from the owner that this system is very helpful for performance, especially finance in the operation of daily operational activities. Digitalization is already a very important thing to use in its business. The purpose of this study is to determine the extent of the use of financial literacy in small businesses in Palm Coffee carried out by the owner. The research used is using the Qualitative method which is carried out by means of interviews and field observations in the application before and after financial literacy is applied. The results obtained from applying the concept of financial literacy turned out to be enough to improve their business, so that finances were more structured and clearer. Here it can be seen that the implementation for financial literacy is very useful for the progress of this small business business venture and can be applied to other small business businesses.
Peranan Financial Technology dan Literacy Keuangan Untuk Meningkatkan Kinerja Keuangan UMKM di Wilayah Malang Djoewita Djoewita; Puji Handayati; Satia Nur Maharani
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.v5i1.2393

Abstract

The financial performance of key MSMEs is to be improved over time. Financial literacy is a determining factor to directly improve the use of financial technology and financial performance of MSMEs. Financial control moderates the effect of financial technology on financial performance, when MSMEs have strong financial control, optimal use of financial technology will further improve the financial performance of MSMEs. Financial institutions can also prioritise the development of financial literacy and education programmes to support MSME actors in achieving better financial outcomes.

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