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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 Biaya Operasional Dan Simpanan Dalam Memaksimalkan Sisa Hasil Usaha Pada KSP Kopdit Tuke Jung Nele Angelica Ayu Alfreda; Emilianus Eoo Kutu Goo
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.v5i1.2397

Abstract

The purpose of this study is to dentfy and analyze operatonal costs and savings to maximize the remaining business profits at KSP Kopdit Tuke Jung Nele for the years 2020-2022. Data collection involves nterview and documentation methods. The research employs a quantitative descriptive analysis technique. The findings indicate a decrease in operational costs, an increase n savings and improvement in business results in 2021. However, in 2022 operational costs increased, savings rose and business results declined.
Pengaruh Sistem Pengendalian Internal dan Good Government Governance terhadap Pencegahan Fraud Pengelolaan Dana Desa : (Studi pada Pemerintahan Desa Pakuan Ratu Kab.Way Kanan) Anesya Freni Livia; Nursalma Nursalma; Meita Sekar Sari
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.v5i1.2418

Abstract

This research aim to analyze the influence of internal control system and good government governance toward village funds fraud prevention management in pakuan ratu sub-district way kanan regency. In this research, the researcher used quantitative method by using primary data which is questionnaire. The population that the researcher used was all of the village government officials in 3 districts in pakuan ratu sub-district, way kanan regency. the sample that the researcher used is saturated sampling technique and there were 57 village government officials. the technique to analyze the data by using validity test, reliability test, double linier regression and classic assumption test with SPSS 23 version. The result of this research shows that internal control system makes significantly good effect toward village funds fraud prevention and good government governance.
Pengaruh Transparansi dan Kompetensi Aparatur Desa terhadap Akuntabilitas Pengelolaan Dana Desa : (Studi Pada Pemerintah Desa Kecamatan Natar Kabupaten Lampung Selatan) Yusranda Saputra; Meita Sekar Sari; Darwin Warisi
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.v5i1.2420

Abstract

This research aims to determine the influence of Transparency and Competence of Village Officials on Accountability in Village Fund Management (study at the Village Government of Natar District, South Lampung Regency). The method used in this research is quantitative descriptive where the data processing is carried out statistically and then the data used is primary data in the form of a questionnaire. The population in this study were village officials in 26 villages in Natar District, South Lampung Regency and the sampling technique used a saturated sampling method with a total sample of 130 village officials consisting of village heads, village secretaries, general and administrative heads, financial heads and planning department. The analysis technique is carried out through validity testing, reliability testing, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the results of the analysis, it can be concluded that simultaneously Transparency and Village Apparatus Competence have a positive and significant effect on Village Fund Management Accountability and partially each variable has a positive and significant effect on Village Fund Management Accountability.
Manfaat Media Sosial Facebook dalam Meningkatkan Volume Penjualan pada Usaha Online Shop Preloved Merry Shop: Studi Kasus Merry Shop di Desa Buyumpondoli Kecamatan Pamona Puselemba Kabupaten Poso Ruth Dora Yunia Kopi; Marthen Sangkide; Yulian Rinawaty Taaha; Sanny Feria Juliana; Feliks Arfid Guampe
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.v5i1.2428

Abstract

This study aims to assess the effectiveness of using social media, particularly Facebook, in increasing sales volumes at the Merry Shop online preloved store. The research object is the marketing and sales activities at Merry Shop, which uses Facebook as the main platform for interacting with consumers. The methodology employed is a qualitative approach, with a case study as the research design. Data were collected through interviews, observations, and documentation from September to November 2023 in Buyunpondoli Village, Pamona Puselemba District, Poso Regency. Data analysis was conducted using qualitative descriptive methods, focusing on the use of social media, identifying supporting and inhibiting factors, and evaluating sales improvements. The findings indicate that the use of Facebook has significantly expanded Merry Shop’s market reach and enhanced interactions with customers, which has contributed to an increase in sales volumes. This platform allows the business to offer products effectively at a lower cost compared to traditional promotional methods. However, challenges such as product mismatches and consumer trust issues remain obstacles that need to be addressed to maximize sales potential. The study concludes that effective marketing strategies and accurate market targeting through social media can improve the sales performance of online businesses, especially in the preloved or second-hand goods sector.
Pengaruh Total Assets Turn Over Terhadap Return On Assets Pada KSP Kopdit Pintu Air Emilianus Eo Kutu Goo
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.v5i1.2437

Abstract

Assets are wealth owned by a company. Therefore, good asset management is very necessary so that the results obtained by the company each period will be maximized. This research aims to determine the effect of Total Assets Turn Over on Return On Assets at KSP Kopdit Pintu Air. The type of research used in this research is quantitative descriptive research. The population of this research is KSP Kopdit Pintu Air while the sample used in this research is the financial report of KSP Kopdit Pintu Air from 2016 - 2020. The data collection method in this research was carried out by literature study and documentation. The data analysis technique used is simple linear regression analysis. Meanwhile, research data processing uses the help of the IBM SPSS Statistics 23 application. Based on the results of data processing and analysis that has been carried out, the results show that Total Asset Turn Over (TATO) has a significant influence on Return On Assets (ROA).
Analisis Efektivitas Inflasi, Bi Rate, Nilai Tukar (KURS), Pembiayaan Murabahah, dan Pembiayaan Musyarakah Terhadap Profitabilitas Perbankan Syariah di Indonesia (Periode 2020 – Desember 2022) Syaida Nur Pratiwi; Rusiadi Rusiadi; Annisa Ilmi Faried
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.v5i1.2440

Abstract

This research uses secondary data where the variables used are Inflation, BI Rate, Exchange Rate (KURS), Murabahah Financing, Mudharabah Financing and Profitability (ROA) with a period of January 2020 – December 2022. This research aims to determine the contribution between variables and Which policy recommendations are good in the short, medium and long term. The analysis technique applied in this research is VAR, which is a technique that aims to determine short-term, medium-term and long-term impacts based on several historical variables. The data used is secondary data taken from BI and OJK and processed using the Eviews10 application. The dependent variable used in this research is Profitability (ROA), while the independent variables used are Inflation, BI Rate, Exchange Rate (Exchange Rate), Murabahah Financing, and Musyarakah Financing. The results of research based on VAR estimation results state that Profitability (ROA) is the largest contribution in influencing research variables.
Pengaruh Pemahaman, Religiusitas dan Kualitas Pelayanan Terhadap Keputusan Nasabah Dalam Memilih Bank Syariah: Studi Kasus Masyarakat Kecamatan Sarolangun M. Arzil Khatami; Maulana Yusuf; Nurfitri Martaliah
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.v5i1.2446

Abstract

Customers' decisions to save are influenced by several internal and external factors such as financial literacy and promotions. Financial literacy reflects an individual's ability to understand financial concepts, financial products, and services and to control personal financial resources independently. Promotion is one of the determining factors for the success of a marketing program. This research aims to determine the influence of sharia financial literacy and promotions both spatially and simultaneously on customers' decisions in choosing Bank Riau Kepri Syariah products. This research approach uses a quantitative descriptive approach. Data was collected using questionnaires and field observations. The research results show that partially sharia financial literacy and promotion have an influence on customers' decisions in choosing Bank Riau Kepri Syariah products. Simultaneously, the variables of sharia financial literacy and promotion influence customers' decisions in choosing Bank Riau Kepri Syariah products with a percentage of 88.2%.
Efektivitas Ketua Komite Audit dan Kinerja Perusahaan: Peran Moderasi Pengungkapan Keberlanjutan Vera Maulidina; Rita Wijayanti
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.v5i1.2451

Abstract

This study aims to analyze the role of moderation of sustainability disclosure in relation to the effectiveness of the chairman of the audit Committee which consists of accounting expertise, tenure, monitoring expertise, expertise experience of the chairman of the audit Committee on the performance of the company. Through data collection sourced from the IDX website, there are 21 companies with a total of 139 data. This study uses multiple linear regression analysis method. Researchers used the IDX website to collect data, then processed using SPSS version 25.0. Based on the results of the study concluded that the variable accounting expertise of the chairman of the audit committee affect the performance of the company, while the variable tenure of the chairman of the audit committee, monitoring expertise of the chairman of the audit committee, expertise experience of the chairman of the audit committee does not affect the performance of the company. The variable of sustainability disclosure is able to moderate the influence of experience expertise of the chairman of the audit Committee on the performance of the company, while the disclosure of sustainability is not able to moderate the influence of accounting expertise, tenure, monitoring expertise of the chairman of the audit Committee on the performance of the company.
Analisis Biaya Produksi dan Penerimaan Pendapatan Usaha Jamur Tiram Di Kabupaten Tuban Hariyanti Hariyanti; Pebriyantiningsih Pebriyantiningsih
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.v4i1.2455

Abstract

This study aims to describe and explain the production costs and business income obtained from several oyster mushroom cultivators in Tuban Regency. The samples in this study were 4 home oyster mushroom cultivators. The research method used in this research is descriptive qualitative, which is a method that aims to explain existing phenomena by observing, understanding, and applying the theory used. Based on the data analysis carried out, it can be seen that 4 samples of oyster mushroom cultivators in Tuban Regency for 4 consecutive years from 2016, 2017, 2018 and 2019 analysis of the production cost of Azza Mushrooms amounted to Rp. 3,325,000, -, from the mushroom village of Rp. 2,989,000, - from the mushroom house for Rp. 1,964,000, - and from the blessing mushroom house for Rp. 2,535,000. For analysis of revenue receipts of business. It can be concluded that there is only instability between one cultivation and another.
Analisis Penerapan Laporan Keuangan Menurut Isak 35 Dan Penerapan Rencana Kegiatan Dan Anggaran Sekolah (Arkas) Anggi Sutisna; Elan Eriswanto
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.v5i1.2457

Abstract

The application of ISAK 35 is by allowing non-profit entities to adapt the descriptions used for some items contained in the financial statements as well as the financial statements themselves. The RKAS application (School Activity Plan and Budget) is an information system created to deal with school financial management issues starting from the process of planning, organizing, directing, coordinating, supervising or controlling. SMP Negeri 1 Cibitung has not implemented or made financial reports in accordance with ISAK 35, however SMP Negeri 1 Cibitung has implemented ARKAS in making financial reports on BOS funds but there are still problems in its application. The purpose of this research is to analyze the application of ISAK 35 and find out the application of the School Activity Plan and Budget (ARKAS) Application at Cibitung 1 Public Middle School. The type of data used is primary and secondary data. Data collection techniques were carried out by observation, interviews and documentation. The data analysis method used is descriptive qualitative. The results of this study are that the form of financial reports at SMP Negeri 1 Cibitung in 2022 has been adjusted according to ISAK 35 and SMP Negeri 1 Cibitung has applied or used ARKAS in making financial reports on BOS funds.

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